Civic Intelligence

Elpis Enterprises

990 • Fiscal year 2017 • EIN 56-2318910

Jan 01, 2017 to Dec 31, 2017 • Filed on May 10, 2018

550 Vandalia StreetSaint Paul, MN 55114

(651) 644-5080

Siviq Scores

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

Liabilities / Assets

81st percentile

0.17x

Higher debt load relative to assets than 81% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

80th percentile

0.08x

Higher debt load relative to revenue than 80% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

74th percentile

18%

Higher net margin than 74% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

93rd percentile

$55,250

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 16.9% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

91st percentile

95%

Faster asset growth than 91% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

79th percentile

32%

Faster revenue growth than 79% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$150,618

Up $73,451 (+95%) from 2016

Net Assets

Up

$125,521

Up $57,720 (+85%) from 2016

Liabilities

Up

$25,097

Up $15,731 (+168%) from 2016

Revenue

Up

$326,408

Up $78,563 (+32%) from 2016

Expenses

Up

$268,688

Up $87,260 (+48%) from 2016

Net Income

Down

$57,720

Down $8,697 (-13%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2010: $11,033Liabilities 2010: $12,233Net Assets 2010: -$1,2002010Assets 2011: $7,371Liabilities 2011: $11,713Net Assets 2011: -$4,3422011Assets 2012: $15,344Liabilities 2012: $12,725Net Assets 2012: $2,6192012Assets 2013: $7,401Liabilities 2013: $7,004Net Assets 2013: $3972013Assets 2014: $47,981Liabilities 2014: $8,947Net Assets 2014: $39,0342014Assets 2015: $17,825Liabilities 2015: $16,441Net Assets 2015: $1,3842015Assets 2016: $77,167Liabilities 2016: $9,366Net Assets 2016: $67,8012016Assets 2017: $150,618Liabilities 2017: $25,097Net Assets 2017: $125,5212017Assets 2018: $199,736Liabilities 2018: $32,775Net Assets 2018: $166,9612018Assets 2019: $174,267Liabilities 2019: $51,594Net Assets 2019: $122,6732019Assets 2020: $267,486Liabilities 2020: $19,939Net Assets 2020: $247,5472020Assets 2021: $399,230Liabilities 2021: $24,069Net Assets 2021: $375,1612021Assets 2022: $287,555Liabilities 2022: $21,238Net Assets 2022: $266,3172022Assets 2023: $226,622Liabilities 2023: $49,434Net Assets 2023: $177,1882023Assets 2024: $346,264Liabilities 2024: $240,079Net Assets 2024: $106,1852024

Highlighted filing

2017

Assets$150,618
Liabilities$25,097
Net Assets$125,521

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $108,9422010Expenses 2011: $88,3872011Expenses 2012: $96,8402012Revenue 2013: $138,444Expenses 2013: $140,666Net Income 2013: -$2,2222013Revenue 2014: $232,178Expenses 2014: $193,541Net Income 2014: $38,6372014Revenue 2015: $234,680Expenses 2015: $272,330Net Income 2015: -$37,6502015Revenue 2016: $247,845Expenses 2016: $181,428Net Income 2016: $66,4172016Revenue 2017: $326,408Expenses 2017: $268,688Net Income 2017: $57,7202017Revenue 2018: $464,103Expenses 2018: $422,663Net Income 2018: $41,4402018Revenue 2019: $399,631Expenses 2019: $443,919Net Income 2019: -$44,2882019Revenue 2020: $610,272Expenses 2020: $485,398Net Income 2020: $124,8742020Revenue 2021: $664,269Expenses 2021: $536,655Net Income 2021: $127,6142021Revenue 2022: $482,362Expenses 2022: $591,206Net Income 2022: -$108,8442022Revenue 2023: $656,939Expenses 2023: $735,067Net Income 2023: -$78,1282023Revenue 2024: $779,263Expenses 2024: $850,266Net Income 2024: -$71,0032024

Highlighted filing

2017

Revenue$326,408
Expenses$268,688
Net Income$57,720
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 10, 2018
Return Version
2017v2.2
Gross Receipts
$435,608
Mission and Program Overview

Mission

Fostering youth development through social enterprise. Provide employment readiness training integrated with career pathway building support designed to meet unique needs of metro Twin Cities area young people experiencing homelessness or unstable housing.

Elpis Enterprises is a youth development organization focusing on youth employment training and small business education. We conduct inhouse workshops and community building activities at offsite locations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$21,421$68,414▲ $46,993
Pledges and Grants Receivable$31,557$61,400▲ $29,843
Accounts Receivable$16,350$16,105▼ $245
Land, Buildings, and Equipment, Net$6,049$4,699▼ $1,350
Prepaid Expenses and Deferred Charges$1,790--
Total Assets$77,167$150,618▲ $73,451
Liabilities
Accounts Payable and Accrued Expenses$6,374$21,588▲ $15,214
Unsecured Notes Loans Payable$2,992$3,509▲ $517
Total Liabilities$9,366$25,097▲ $15,731
Net Assets / Fund Balance
Unrestricted Net Assets$17,801$125,521▲ $107,720
Temporarily Rstr Net Assets$50,000--
Total Net Assets Fund Balance$67,801$125,521▲ $57,720
Total Liabilities and Net Assets / Fund Balance$77,167$150,618▲ $73,451

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,699$9,012$13,711
Leasehold Improvements-$5,028$5,028
Other Land Buildings-$4,793$4,793
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Paul Ramsourexecutive directorFT$55,250$55,250

Board Members and Trustees

NameTitle
Tim Dyrhaugboard chair
Aneesah Kelleydirector
Demress Stockmandirector
Robert Torgersonsecretary
Carianne Taggarttreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$242,639
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$83,769
All Other Contributions
$242,639
Change in Net Assets
$57,720
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$187,200
Other Expenses$78,023
Total Fundraising Expense$24,100
Professional Fundraising Fees$3,465
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$118,794--$118,794
Current Officers, Directors, Trustees, and Key Employees$44,200$5,525$5,525$55,250
Occupancy$19,589$2,176-$21,765
Office Expenses$5,948$7,344-$13,292
Payroll Taxes$12,272$442$442$13,156
Insurance$5,827$1,942-$7,769
Fees for Services Accounting-$4,848-$4,848
Fees for Services Other$2,964$370$370$3,704
Fees for Services Professional Fundraising--$3,465$3,465
Information Technology$2,412$268-$2,680
Other Expenses$2,291$105$12,450$2,396
Travel$2,019--$2,019
Depreciation Depletion$1,993--$1,993
Conferences and Meetings-$986$986$1,972
Advertising--$862$862
Interest-$545-$545
Total Functional Expenses$219,864$24,724$24,100$268,688
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$3,465
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Each board member personally reviews a copy of the tax return.Upon their approval the tax return is filed.

CEO executive director top management comp Part VI line 15A

The board of directors conducts an annual performance review of the executive director.

Form 990 availability to public Part VI line 18

By request.

Governing documents etc available to public Part VI line 19

By request.

Filing and Contact Details

Filer

Filer Name
Elpis Enterprises
EIN
56-2318910
Address
550 Vandalia Street, Saint Paul, MN 55114

Signing Officer

Name
Paul Ramsour
Title
executive direc
Phone
6516445080
Signed
2018-05-10
Discuss with paid preparer
No

Organization Details

Principal Officer
Paul Ramsour
Formed
2002
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
5
Employees
11
Volunteers
6

Preparer

Firm
Atrium Accounting Co
Address
2626 E 82nd Street Suite 250, Bloomington, MN 55425
Preparer
Jon Krogsrud CPA
Phone
9528543002
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IRS990/Desc0Elpis Enterprises operate three social enterprises to provide a paid work experience and employment readiness training to young people between 16 and 23 years of age who are homeless or have unstable housing. They come to Elpis with little or no work experience. They leave Elpis with the skills needed to obtain and retain employment in any work setting.Our three social enterprises are: 1)a full-service customized screen printing business; 2) a woodworking business and 3) an e-commerce site that allows users to design their own product or purchase one of several ready-made products that supports Elpis and other Twin Cities nonprofits.We worked with 21 trainees in 2017. Among trainees completing our program: 86% gained full or part-time employment paying above the miminum hourly wage. 90% demonstrated an improved ability to respond to supervision and work as part of a team. 90% demonstrated an improved understanding of workplace culture, policy, and safety. 85% reported improved confidence in their ability to mentor other young people. 88% would recommend our program to other youth. In 2017, we made significant strides in building our organizational capacity to provide an impactful experience to the yound people we serve. For example, by fall 2017: 100% of trainees were spending two to three hours per week on developing and pursuing post-Elpis immediate employment and/or long term career opportunities and related educational needs. This increased from last year as a result of having a career counselor on site for 32 hours a week who focuses solely on working with trainees on their post-Elpis plans. 100% of funds needed to purchase our first automated screen printing press were secured through grants. In addition to providing trainees with experience in automation, it will anable Elpis to: a)offer new products, which provide more opportunities for trainees to develop marketing, sales and customer service skills and documented work experience in these areas; and b) increase production capacity, enabling trainees to spend more time and gain experience in the non-production aspects of operating a small business.
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0604562
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0192969
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0183684
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0164869
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0122827
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0117724
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0782073
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.76950
IRS990ScheduleA/PublicSupportPY509Pct00.80370
IRS990ScheduleA/PublicSupportTotal509Amt01066955
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0125000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt077500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt025000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt079500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt012680
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0435608
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0345725
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0234680
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0232178
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0138444
IRS990ScheduleA/Total509Grp/TotalAmt01386635
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0435608
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0345725
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0234680
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0232178
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0138444
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01386635
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt04699
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09012
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013711
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt05028
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt05028
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04793
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04793
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04699
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Each board member personally reviews a copy of the tax return.Upon their approval the tax return is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board of directors conducts an annual performance review of the executive director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2By request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3By request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt050000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt077167
IRS990/TotalAssetsEOYAmt0150618
IRS990/TotalAssetsGrp/BOYAmt077167
IRS990/TotalAssetsGrp/EOYAmt0150618
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0242639
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt024100
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024724
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0219864
IRS990/TotalFunctionalExpensesGrp/TotalAmt0268688
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09366
IRS990/TotalLiabilitiesEOYAmt025097
IRS990/TotalLiabilitiesGrp/BOYAmt09366
IRS990/TotalLiabilitiesGrp/EOYAmt025097
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt067801
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0125521
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0219864
IRS990/TotalReportableCompFromOrgAmt055250
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt083769
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0326408
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt077167
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0150618
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02019
IRS990/TravelGrp/TotalAmt02019
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt017801
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0125521
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt02992
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt03509
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.elpisenterprises.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Paul Ramsour
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0executive direc
ReturnHeader/BusinessOfficerGrp/PhoneNum06516445080
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Elpis Enterprises
ReturnHeader/Filer/BusinessNameControlTxt0ELPI
ReturnHeader/Filer/EIN0562318910
ReturnHeader/Filer/USAddress/AddressLine1Txt0550 Vandalia Street
ReturnHeader/Filer/USAddress/CityNm0Saint Paul
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055114
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0768E0AD686A057CFC5D400D3A403B4000583D33A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0768E0AD686A057CFC5D400D3A403B4000583D33A
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId041307820181440hkffvu
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-05-24
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.14.180.54
ReturnHeader/FilingSecurityInformation/IPDt02018-05-24
ReturnHeader/FilingSecurityInformation/IPTm014:13:14
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411850637
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Atrium Accounting Co
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02626 E 82nd Street Suite 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bloomington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055425
ReturnHeader/PreparerPersonGrp/PhoneNum09528543002
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jon Krogsrud CPA
ReturnHeader/ReturnTs02018-05-24T14:11:42-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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.$3.46$2.40$1.06$7.79$8.50$0.71
2023Detailed filing. Detailed filing data is available for this year.$2.27$0.49$1.77$6.57$7.35$0.78
2022Detailed filing. Detailed filing data is available for this year.$2.88$0.21$2.66$4.82$5.91$1.09
2021Detailed filing. Detailed filing data is available for this year.$3.99$0.24$3.75$6.64$5.37$1.28
2020Detailed filing. Detailed filing data is available for this year.$2.67$0.20$2.48$6.10$4.85$1.25
2019Detailed filing. Detailed filing data is available for this year.$1.74$0.52$1.23$4.00$4.44$0.44
2018Detailed filing. Detailed filing data is available for this year.$2.00$0.33$1.67$4.64$4.23$0.41
2017Detailed filing. Detailed filing data is available for this year.$1.51$0.25$1.26$3.26$2.69$0.58
2016Detailed filing. Detailed filing data is available for this year.$0.77$0.09$0.68$2.48$1.81$0.66
2015Detailed filing. Detailed filing data is available for this year.$0.18$0.16$0.01$2.35$2.72$0.38
2014Detailed filing. Detailed filing data is available for this year.$0.48$0.09$0.39$2.32$1.94$0.39
2013Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.00$1.38$1.41$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.13$0.03$0.97
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.12$0.04$0.88
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.12$0.01$1.09