Civic Intelligence

Mount Hebron Cemetery

990 • Fiscal year 2023 • EIN 54-0311737

Nov 01, 2022 to Oct 31, 2023 • Filed on Sep 16, 2024

305 East Boscawen StreetWinchester, VA 22601

(540) 662-4868

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

74th percentile

0.07x

Higher debt load relative to assets than 74% of similar nonprofits.

2023 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

79th percentile

0.61x

Higher debt load relative to revenue than 79% of similar nonprofits.

2023 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2023

Net Margin

63rd percentile

26%

Higher net margin than 63% of similar nonprofits.

2023 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2023

Asset Growth

47th percentile

5.0%

Faster asset growth than 47% of similar nonprofits.

2023 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

18th percentile

-20%

Faster revenue growth than 18% of similar nonprofits.

2023 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$7,658,035

Up $364,421 (+5.0%) from 2022

Net Assets

Up

$7,119,891

Up $308,476 (+4.5%) from 2022

Liabilities

Up

$538,144

Up $55,945 (+12%) from 2022

Revenue

Down

$889,048

Down $228,508 (-20%) from 2022

Expenses

Down

$658,273

Down $53,952 (-7.6%) from 2022

Net Income

Down

$230,775

Down $174,556 (-43%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2011: $2,748,004Liabilities 2011: $316,881Net Assets 2011: $2,431,1232011Assets 2012: $3,042,765Liabilities 2012: $366,184Net Assets 2012: $2,676,5812012Assets 2013: $3,525,678Liabilities 2013: $390,798Net Assets 2013: $3,134,8802013Assets 2014: $3,889,359Liabilities 2014: $404,738Net Assets 2014: $3,484,6212014Assets 2015: $4,507,525Liabilities 2015: $445,840Net Assets 2015: $4,061,6852015Assets 2016: $4,692,659Liabilities 2016: $497,213Net Assets 2016: $4,195,4462016Assets 2017: $5,684,362Liabilities 2017: $571,197Net Assets 2017: $5,113,1652017Assets 2018: $5,740,411Liabilities 2018: $415,343Net Assets 2018: $5,325,0682018Assets 2019: $5,982,571Liabilities 2019: $438,758Net Assets 2019: $5,543,8132019Assets 2020: $6,156,805Liabilities 2020: $470,207Net Assets 2020: $5,686,5982020Assets 2021: $7,683,292Liabilities 2021: $510,827Net Assets 2021: $7,172,4652021Assets 2022: $7,293,614Liabilities 2022: $482,199Net Assets 2022: $6,811,4152022Assets 2023: $7,658,035Liabilities 2023: $538,144Net Assets 2023: $7,119,8912023Assets 2024: $8,655,105Liabilities 2024: $245,811Net Assets 2024: $8,409,2942024

Highlighted filing

2023

Assets$7,658,035
Liabilities$538,144
Net Assets$7,119,891

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0Expenses 2011: $409,3922011Expenses 2012: $376,0892012Revenue 2013: $470,322Expenses 2013: $414,907Net Income 2013: $55,4152013Revenue 2014: $440,037Expenses 2014: $400,949Net Income 2014: $39,0882014Revenue 2015: $916,075Expenses 2015: $431,210Net Income 2015: $484,8652015Revenue 2016: $496,385Expenses 2016: $454,005Net Income 2016: $42,3802016Revenue 2017: $750,069Expenses 2017: $500,248Net Income 2017: $249,8212017Revenue 2018: $887,982Expenses 2018: $520,442Net Income 2018: $367,5402018Revenue 2019: $589,581Expenses 2019: $513,849Net Income 2019: $75,7322019Revenue 2020: $661,729Expenses 2020: $536,838Net Income 2020: $124,8912020Revenue 2021: $1,613,949Expenses 2021: $562,081Net Income 2021: $1,051,8682021Revenue 2022: $1,117,556Expenses 2022: $712,225Net Income 2022: $405,3312022Revenue 2023: $889,048Expenses 2023: $658,273Net Income 2023: $230,7752023Revenue 2024: $1,179,941Expenses 2024: $651,283Net Income 2024: $528,6582024

Highlighted filing

2023

Revenue$889,048
Expenses$658,273
Net Income$230,775
Jump To
Filing Snapshot
Filing Period
Nov 1, 2022 to Oct 31, 2023
Signed
Sep 16, 2024
Return Version
2022v5.0
Gross Receipts
$2,816,454
Mission and Program Overview

Mission

to maintain, manage, and provide services of a cemetery

To maintain, manage, and provide services of a cemetery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$6,811,415$7,119,891▲ $308,476
Investments Program Related$4,234,145$4,754,066▲ $519,921
Land, Buildings, and Equipment, Net$2,595,927$2,539,863▼ $56,064
Accounts Receivable$229,915$228,002▼ $1,913
Cash and Non-Interest-Bearing Accounts$233,627$136,104▼ $97,523
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$7,293,614$7,658,035▲ $364,421
Liabilities
Deferred Revenue$476,455$533,319▲ $56,864
Accounts Payable and Accrued Expenses$5,744$4,825▼ $919
Total Liabilities$482,199$538,144▲ $55,945
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,811,415$7,119,891▲ $308,476
Total Liabilities and Net Assets / Fund Balance$7,293,614$7,658,035▲ $364,421

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,222,857$644,805$2,867,662
Equipment$63,416$259,061$322,477
Land$253,590-$253,590
Investment Program Related Org$4,754,066--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$4,234,145$208,915▲ $326,185-$4,754,066
2021$4,808,588$100,000▼ $581,893$77,957$4,234,145
2020$4,119,224$400,000▲ $796,273$488,900$4,808,588
2019$5,003,729-▲ $118,896$988,439$4,119,224
2018$5,116,192-▲ $293,628$395,447$5,003,729
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,100
Program Service Revenue
$455,953
Investment Income
$249,407
Other Revenue
$182,588
All Other Contributions
$1,100
Change in Net Assets
$230,775
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$413,634
Other Expenses$244,639
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$227,937$93,111-$321,048
Depreciation Depletion$79,981$476-$80,457
Other Employee Benefits$41,537$16,968-$58,505
Payroll Taxes$18,024$7,344-$25,368
Fees for Service Investment Mgmnt Fees-$15,179-$15,179
Occupancy$3,772$9,610-$13,382
Advertising$12,270$1,050-$13,320
Fees for Services Accounting-$13,275-$13,275
Insurance$6,765$2,899-$9,664
Pension Plan Contributions$6,203$2,510-$8,713
Office Expenses-$7,090-$7,090
Information Technology$3,768$2,053-$5,821
Other Expenses$766--$766
Interest$4--$4
Total Functional Expenses$486,708$171,565$0$658,273
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A copy of the return was made available to board members prior to mailing.

Form 990, Part VI, Section B, Line 12C

Directors and officers are asked to disclose conflicts of interest at the meeting when the tax return is reviewed.

Form 990, Part VI, Section B, Line 15

Executive director and office manager compensation only increased slightly for cost of living adjustment, therefore no review from an independent person was necessary.

Form 990, Part VI, Section C, Line 19

A copy of the 990 is made available to the public on request by calling 540-662-4868, stopping by (mon-fri 9am-5pm), or mailing a written report to 305 e boscawen st, winchester, va 22601.

Filing and Contact Details

Filer

Filer Name
Mount Hebron Cemetery
EIN
54-0311737
Phone
5406624868
Address
305 EAST BOSCAWEN STREET, WINCHESTER, VA 22601

Signing Officer

Name
Cary C Nelson
Title
Treasurer
Phone
5406624868
Signed
2024-09-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cary C Nelson
Formed
1844
Legal Domicile
Va
Voting Board Members
9
Independent Board Members
9
Employees
10
Volunteers
0

Preparer

Firm
Hottel & Willis Pc
Address
314 NORTH BRADDOCK STREET, WINCHESTER, VA 22601
Preparer
Kerri a Burkhart CPA
Phone
5406620325
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IRS990/ProgramServiceRevenueGrp/BusinessCd2812220
IRS990/ProgramServiceRevenueGrp/Desc0GRAVE OPENINGS & CLOSINGS
IRS990/ProgramServiceRevenueGrp/Desc1BURIAL SITES
IRS990/ProgramServiceRevenueGrp/Desc2SERVICES, ENGRAVINGS, & TENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0214305
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1201677
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt239971
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0214305
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1201677
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt239971
IRS990/ProgSrvcAccomActy2Grp/Desc0BURIAL & CEMETERY SERVICES: MAINTENANCE OF THE CEMETERY GROUNDS AND ONGOING CARE OF PROPERTY
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt097341
IRS990/ProgSrvcAccomActy3Grp/Desc0BURIAL & CEMETERY SERVICES: INVOICE, COLLECT, ORDER, AND MANAGE FINANCIALS INCLUDING PERPETUAL CARE FUND
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt073006
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0100000
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0184490
IRS990/PYOtherExpensesAmt0321895
IRS990/PYOtherRevenueAmt0157527
IRS990/PYProgramServiceRevenueAmt0675539
IRS990/PYRevenuesLessExpensesAmt0405331
IRS990/PYSalariesCompEmpBnftPaidAmt0390330
IRS990/PYTotalExpensesAmt0712225
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01117556
IRS990/ReconcilationRevenueExpnssAmt0230775
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt05189
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt0638541
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt06811415
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt07119891
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02222857
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0644805
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02867662
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt015179
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt04234145
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0208915
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt04754066
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0326185
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt014593
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt04808588
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0100000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt04234145
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-581893
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt077957
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt018009
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt04119224
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0400000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt04808588
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0796273
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0488900
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt014962
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt05003729
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt04119224
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0118896
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0988439
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt010644
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt05116192
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt05003729
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0293628
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0395447
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt063416
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0259061
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0322477
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt04754066
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0PRE-NEED, PERPTUAL CARE AND OTHER UNRESTRICTED INVESTMENTS HELD BY GS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/LandGrp/BookValueAmt0253590
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0253590
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02539863
IRS990ScheduleD/TotalBookValueProgramRltdAmt04754066
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE RETURN WAS MADE AVAILABLE TO BOARD MEMBERS PRIOR TO MAILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS AND OFFICERS ARE ASKED TO DISCLOSE CONFLICTS OF INTEREST AT THE MEETING WHEN THE TAX RETURN IS REVIEWED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR AND OFFICE MANAGER COMPENSATION ONLY INCREASED SLIGHTLY FOR COST OF LIVING ADJUSTMENT, THEREFORE NO REVIEW FROM AN INDEPENDENT PERSON WAS NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE 990 IS MADE AVAILABLE TO THE PUBLIC ON REQUEST BY CALLING 540-662-4868, STOPPING BY (MON-FRI 9AM-5PM), OR MAILING A WRITTEN REPORT TO 305 E BOSCAWEN ST, WINCHESTER, VA 22601.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0VA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07293614
IRS990/TotalAssetsEOYAmt07658035
IRS990/TotalAssetsGrp/BOYAmt07293614
IRS990/TotalAssetsGrp/EOYAmt07658035
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01100
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0171565
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0486708
IRS990/TotalFunctionalExpensesGrp/TotalAmt0658273
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0482199
IRS990/TotalLiabilitiesEOYAmt0538144
IRS990/TotalLiabilitiesGrp/BOYAmt0482199
IRS990/TotalLiabilitiesGrp/EOYAmt0538144
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06811415
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07119891
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0486708
IRS990/TotalProgramServiceRevenueAmt0455953
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0249407
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0638541
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0889048
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07293614
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07658035
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0305 EAST BOSCAWEN STREET
IRS990/USAddress/CityNm0WINCHESTER
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd022601
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.66$0.25$8.41$1.18$0.65$0.53
2023Detailed filing. Detailed filing data is available for this year.$7.66$0.54$7.12$0.89$0.66$0.23
2022Detailed filing. Detailed filing data is available for this year.$7.29$0.48$6.81$1.12$0.71$0.41
2021Detailed filing. Detailed filing data is available for this year.$7.68$0.51$7.17$1.61$0.56$1.05
2020Detailed filing. Detailed filing data is available for this year.$6.16$0.47$5.69$0.66$0.54$0.12
2019Detailed filing. Detailed filing data is available for this year.$5.98$0.44$5.54$0.59$0.51$0.08
2018Detailed filing. Detailed filing data is available for this year.$5.74$0.42$5.33$0.89$0.52$0.37
2017Summary only. Only limited summary data is available for this year.$5.68$0.57$5.11$0.75$0.50$0.25
2016Detailed filing. Detailed filing data is available for this year.$4.69$0.50$4.20$0.50$0.45$0.04
2015Detailed filing. Detailed filing data is available for this year.$4.51$0.45$4.06$0.92$0.43$0.48
2014Detailed filing. Detailed filing data is available for this year.$3.89$0.40$3.48$0.44$0.40$0.04
2013Summary only. Only limited summary data is available for this year.$3.53$0.39$3.13$0.47$0.41$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.37$2.68$0.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.75$0.32$2.43$0.41