Civic Intelligence

S C Battleground Preservation Trust Inc.

990 • Fiscal year 2019 • EIN 57-1004102

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 20, 2021

PO Box 80668Charleston, SC 29416

(843) 743-8281

Siviq Scores

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

Liabilities / Assets

8th percentile

0.00x

Higher debt load relative to assets than 8% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

8th percentile

0.00x

Higher debt load relative to revenue than 8% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

89th percentile

43%

Higher net margin than 89% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

25th percentile

$50,000

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

57th percentile

5.4%

Faster asset growth than 57% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

98th percentile

369%

Faster revenue growth than 98% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$6,586,985

Up $336,151 (+5.4%) from 2018

Net Assets

Up

$6,586,460

Up $336,151 (+5.4%) from 2018

Liabilities

Flat

$525

Flat from 2018

Revenue

Up

$790,232

Up $621,581 (+369%) from 2018

Expenses

Up

$454,081

Up $301,111 (+197%) from 2018

Net Income

Up

$336,151

Up $320,470 (+2044%) from 2018

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $2,350,651Liabilities 2010: $0Net Assets 2010: $2,350,6512010Assets 2011: $2,347,307Liabilities 2011: $0Net Assets 2011: $2,347,3072011Assets 2012: $2,204,187Liabilities 2012: $0Net Assets 2012: $2,204,1872012Assets 2013: $2,784,577Liabilities 2013: $0Net Assets 2013: $2,784,5772013Assets 2014: $2,784,577Liabilities 2014: $0Net Assets 2014: $2,784,5772014Assets 2015: $4,479,017Liabilities 2015: $0Net Assets 2015: $4,479,0172015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $6,235,154Liabilities 2017: $525Net Assets 2017: $6,234,6292017Assets 2018: $6,250,834Liabilities 2018: $525Net Assets 2018: $6,250,3092018Assets 2019: $6,586,985Liabilities 2019: $525Net Assets 2019: $6,586,4602019Assets 2020: $6,981,121Liabilities 2020: $525Net Assets 2020: $6,980,5962020Assets 2021: $7,201,181Liabilities 2021: $525Net Assets 2021: $7,200,6562021Assets 2022: $10,768,351Liabilities 2022: $525Net Assets 2022: $10,767,8262022Assets 2023: $12,927,777Liabilities 2023: $525Net Assets 2023: $12,927,2522023Assets 2024: $13,611,717Liabilities 2024: $525Net Assets 2024: $13,611,1922024

Highlighted filing

2019

Assets$6,586,985
Liabilities$525
Net Assets$6,586,460

Operations Trend

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

$6.0M$4.0M$2.0M$0Expenses 2010: $60,1652010Expenses 2011: $25,2672011Expenses 2012: $227,9562012Revenue 2013: $731,103Expenses 2013: $150,713Net Income 2013: $580,3902013Revenue 2014: $0Expenses 2014: $0Net Income 2014: $02014Revenue 2015: $655,673Expenses 2015: $154,258Net Income 2015: $501,4152015Revenue 2016: $0Expenses 2016: $0Net Income 2016: $02016Revenue 2017: $1,899,255Expenses 2017: $208,171Net Income 2017: $1,691,0842017Revenue 2018: $168,651Expenses 2018: $152,970Net Income 2018: $15,6812018Revenue 2019: $790,232Expenses 2019: $454,081Net Income 2019: $336,1512019Revenue 2020: $611,491Expenses 2020: $272,538Net Income 2020: $338,9532020Revenue 2021: $594,335Expenses 2021: $374,275Net Income 2021: $220,0602021Revenue 2022: $4,107,795Expenses 2022: $540,625Net Income 2022: $3,567,1702022Revenue 2023: $3,306,067Expenses 2023: $1,146,641Net Income 2023: $2,159,4262023Revenue 2024: $1,270,534Expenses 2024: $586,594Net Income 2024: $683,9402024

Highlighted filing

2019

Revenue$790,232
Expenses$454,081
Net Income$336,151
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 20, 2021
Return Version
2019v5.2
Gross Receipts
$790,232
Mission and Program Overview

Mission

To preserve historic military sites in south carolina.

The purpose of the trust is to preserve historic military sites in south carolina.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$6,213,484$6,549,635▲ $336,151
Rtn Earn Endowment Incm Other Fnds$36,825$36,825→ $0
Cash and Non-Interest-Bearing Accounts$20,340$34,437▲ $14,097
Land, Buildings, and Equipment, Net$488$488→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$6,250,834$6,586,985▲ $336,151
Other Assets Total$6,230,006$6,552,060▲ $322,054
Liabilities
Other Liabilities$525$525→ $0
Total Liabilities$525$525→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,250,309$6,586,460▲ $336,151
Total Liabilities and Net Assets / Fund Balance$6,250,834$6,586,985▲ $336,151

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$488$26,728$27,216
Other Assets Org$5,086,360--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Doug BostickExecutive DirectorFT$50,000$50,000

Board Members and Trustees

NameTitle
Carroll CrowtherPresident
David ReuwerVice President
Harrington BissellDirector
John JowersDirector
Steve OsbourneDirector
W Allen RobersonDirector
Jim HollandTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$778,314
Program Service Revenue
$11,918
Investment Income
$0
Other Revenue
$0
All Other Contributions
$752,008
Change in Net Assets
$336,151
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$250,000
Other Expenses$154,081
Salaries, Compensation, and Employee Benefits$50,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$250,000--$250,000
Current Officers, Directors, Trustees, and Key Employees$40,000$10,000-$50,000
Fees for Services Other$42,100--$42,100
Travel$24,438$971-$25,409
All Other Expenses$1,415$4,623-$6,038
Other Expenses$3,307$3,353-$3,307
Insurance-$3,249-$3,249
Advertising$2,742$243-$2,985
Information Technology-$1,371-$1,371
Total Functional Expenses$430,271$23,810$0$454,081
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Battlefield TrustWashington, DC-To Purchase the Camden Tract of the Camden Battlefield to Protect Significant Historical, Archaeological and Natural Resources.$250,000
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Small Loans/advances$525
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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, Part VI, Section B, Line 11B

The executive director and the treasurer review the form 990, and then it is presented to the full board for their approval.

Form 990, Part VI, Section B, Line 15A

Compensation of the executive director is approved by the board of directors.

Form 990, Part VI, Section C, Line 18

The trust makes this information available upon request from interested parties.

Form 990, Part VI, Section C, Line 19

The trust makes this information available upon request from interested parties.

Filing and Contact Details

Filer

Filer Name
Sc Battleground Preservation Trust
EIN
57-1004102
Phone
8437438281
Address
PO BOX 80668, CHARLESTON, SC 29416

Signing Officer

Name
Doug Bostick
Title
Executive Director
Phone
8437438281
Signed
2021-07-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doug Bostick
Formed
1993
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
26

Preparer

Firm
Mccay Kiddy LLC
Address
1156 BOWMAN ROAD SUITE 100-A, MOUNT PLEASANT, SC 29464
Preparer
Brooke Skinner Ea Msa
Phone
8438814477
Supplemental Narrative

Additional Explanations

From 990, Part XI, Line 2C

The board selects their independent accountants.

Form 990

This return is being amended to report complete and accurate numbers. All of the forms, pages and schedules in the 990 information return have been changed and updated with complete and accurate numbers.

Financial Statement Notes

PART II, LINE 5:

Inspection of the easements by the executive director and/or any of the other officers.

PART II, LINE 9:

Only properties deeded and titled in the trust name are included on the financial statements of the trust.

Raw XML AppendixShowing 400 of 420 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0790232
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0152000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01890981
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0225060
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0645477
IRS990ScheduleA/Total509Grp/TotalAmt03703750
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0790232
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0152000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01899254
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0250590
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0668301
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03760377
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0488
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026728
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027216
IRS990ScheduleD/HistoricLandAreaInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04800
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt16600
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21454300
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt35086360
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LEASE DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2LAND HELD IN TRUST (EASEMENTS)
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3LAND HELD FOR RESALE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0525
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SMALL LOANS/ADVANCES
IRS990ScheduleD/StaffHoursSpentEnforcementCnt075.00
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INSPECTION OF THE EASEMENTS BY THE EXECUTIVE DIRECTOR AND/OR ANY OF THE OTHER OFFICERS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ONLY PROPERTIES DEEDED AND TITLED IN THE TRUST NAME ARE INCLUDED ON THE FINANCIAL STATEMENTS OF THE TRUST.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, LINE 5:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART II, LINE 9:
IRS990ScheduleD/TotalAcreageCnt0184.90
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0488
IRS990ScheduleD/TotalBookValueOtherAssetsAmt06552060
IRS990ScheduleD/TotalEasementsCnt017
IRS990ScheduleD/TotalLiabilityAmt0525
IRS990ScheduleD/WrittenPolicyMonitoringInd01
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0250000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO PURCHASE THE CAMDEN TRACT OF THE CAMDEN BATTLEFIELD TO PROTECT SIGNIFICANT HISTORICAL, ARCHAEOLOGICAL AND NATURAL RESOURCES.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0AMERICAN BATTLEFIELD TRUST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01156 15TH STREET NW STE 900
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WASHINGTON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0DC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd020005
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND THE TREASURER REVIEW THE FORM 990, AND THEN IT IS PRESENTED TO THE FULL BOARD FOR THEIR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION OF THE EXECUTIVE DIRECTOR IS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TRUST MAKES THIS INFORMATION AVAILABLE UPON REQUEST FROM INTERESTED PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TRUST MAKES THIS INFORMATION AVAILABLE UPON REQUEST FROM INTERESTED PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD SELECTS THEIR INDEPENDENT ACCOUNTANTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THIS RETURN IS BEING AMENDED TO REPORT COMPLETE AND ACCURATE NUMBERS. ALL OF THE FORMS, PAGES AND SCHEDULES IN THE 990 INFORMATION RETURN HAVE BEEN CHANGED AND UPDATED WITH COMPLETE AND ACCURATE NUMBERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FROM 990, PART XI, LINE 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06250834
IRS990/TotalAssetsEOYAmt06586985
IRS990/TotalAssetsGrp/BOYAmt06250834
IRS990/TotalAssetsGrp/EOYAmt06586985
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0778314
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023810
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0430271
IRS990/TotalFunctionalExpensesGrp/TotalAmt0454081
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0525
IRS990/TotalLiabilitiesEOYAmt0525
IRS990/TotalLiabilitiesGrp/BOYAmt0525
IRS990/TotalLiabilitiesGrp/EOYAmt0525
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06250309
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06586460
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0430271
IRS990/TotalProgramServiceRevenueAmt011918
IRS990/TotalReportableCompFromOrgAmt050000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011918
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0790232
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt026
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06250834
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06586985
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0971
IRS990/TravelGrp/ProgramServicesAmt024438
IRS990/TravelGrp/TotalAmt025409
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 80668
IRS990/USAddress/CityNm0CHARLESTON
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029416
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.SCBATTLEGROUNDTRUST.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DOUG BOSTICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08437438281
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SC BATTLEGROUND PRESERVATION TRUST
ReturnHeader/Filer/BusinessNameControlTxt0SCBA

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.6$0.00$13.6$1.27$0.59$0.68
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.9$0.00$12.9$3.31$1.15$2.16
2022Detailed filing. Detailed filing data is available for this year.$10.8$0.00$10.8$4.11$0.54$3.57
2021Detailed filing. Detailed filing data is available for this year.$7.20$0.00$7.20$0.59$0.37$0.22
2020Detailed filing. Detailed filing data is available for this year.$6.98$0.00$6.98$0.61$0.27$0.34
2019Detailed filing. Detailed filing data is available for this year.$6.59$0.00$6.59$0.79$0.45$0.34
2018Detailed filing. Detailed filing data is available for this year.$6.25$0.00$6.25$0.17$0.15$0.02
2017Detailed filing. Detailed filing data is available for this year.$6.24$0.00$6.23$1.90$0.21$1.69
2016Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2015Detailed filing. Detailed filing data is available for this year.$4.48$0.00$4.48$0.66$0.15$0.50
2014Detailed filing. Detailed filing data is available for this year.$2.78$0.00$2.78$0.00$0.00$0.00
2013Detailed filing. Detailed filing data is available for this year.$2.78$0.00$2.78$0.73$0.15$0.58
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$0.00$2.20$0.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$0.00$2.35$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$0.00$2.35$0.06