Civic Intelligence

Versailles Montessori School Inc.

990 • Fiscal year 2018 • EIN 61-1262888

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 06, 2018

480 Pinkard PikeVersailles, KY 40383

(859) 873-1998

Siviq Scores

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

Liabilities / Assets

80th percentile

0.35x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

81st percentile

0.31x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

53rd percentile

4.4%

Higher net margin than 53% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

47th percentile

0.6%

Faster asset growth than 47% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

39th percentile

-0.5%

Faster revenue growth than 39% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$764,011

Up $4,844 (+0.6%) from 2017

Net Assets

Up

$498,157

Up $37,447 (+8.1%) from 2017

Liabilities

Down

$265,854

Down $32,603 (-11%) from 2017

Revenue

Down

$853,312

Down $4,362 (-0.5%) from 2017

Expenses

Up

$815,865

Up $61,844 (+8.2%) from 2017

Net Income

Down

$37,447

Down $66,206 (-64%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2010: $669,348Liabilities 2010: $556,114Net Assets 2010: $113,2342010Assets 2011: $632,767Liabilities 2011: $485,097Net Assets 2011: $147,6702011Assets 2012: $614,120Liabilities 2012: $462,090Net Assets 2012: $152,0302012Assets 2013: $611,966Liabilities 2013: $437,869Net Assets 2013: $174,0972013Assets 2014: $610,372Liabilities 2014: $408,502Net Assets 2014: $201,8702014Assets 2015: $677,459Liabilities 2015: $386,767Net Assets 2015: $290,6922015Assets 2016: $687,299Liabilities 2016: $330,242Net Assets 2016: $357,0572016Assets 2017: $759,167Liabilities 2017: $298,457Net Assets 2017: $460,7102017Assets 2018: $764,011Liabilities 2018: $265,854Net Assets 2018: $498,1572018Assets 2019: $782,161Liabilities 2019: $240,948Net Assets 2019: $541,2132019Assets 2020: $893,700Liabilities 2020: $350,717Net Assets 2020: $542,9832020Assets 2021: $987,634Liabilities 2021: $4,940Net Assets 2021: $982,6942021Assets 2022: $1,118,118Liabilities 2022: $930Net Assets 2022: $1,117,1882022Assets 2023: $1,345,446Liabilities 2023: -$3,893Net Assets 2023: $1,349,3392023Assets 2024: $1,499,220Liabilities 2024: -$4,166Net Assets 2024: $1,503,3862024Assets 2025: $1,526,332Liabilities 2025: -$4,839Net Assets 2025: $1,531,1712025

Highlighted filing

2018

Assets$764,011
Liabilities$265,854
Net Assets$498,157

Operations Trend

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

$1.5M$1.0M$500K$0Expenses 2010: $688,2492010Expenses 2011: $621,8742011Expenses 2012: $552,5502012Expenses 2013: $569,6852013Revenue 2014: $605,462Expenses 2014: $577,689Net Income 2014: $27,7732014Revenue 2015: $694,600Expenses 2015: $605,284Net Income 2015: $89,3162015Revenue 2016: $746,513Expenses 2016: $680,148Net Income 2016: $66,3652016Revenue 2017: $857,674Expenses 2017: $754,021Net Income 2017: $103,6532017Revenue 2018: $853,312Expenses 2018: $815,865Net Income 2018: $37,4472018Revenue 2019: $896,757Expenses 2019: $853,601Net Income 2019: $43,1562019Revenue 2020: $909,746Expenses 2020: $907,962Net Income 2020: $1,7842020Revenue 2021: $1,265,569Expenses 2021: $825,858Net Income 2021: $439,7112021Revenue 2022: $1,225,837Expenses 2022: $1,084,560Net Income 2022: $141,2772022Revenue 2023: $1,278,020Expenses 2023: $1,052,738Net Income 2023: $225,2822023Revenue 2024: $1,181,458Expenses 2024: $1,027,392Net Income 2024: $154,0662024Revenue 2025: $989,374Expenses 2025: $961,623Net Income 2025: $27,7512025

Highlighted filing

2018

Revenue$853,312
Expenses$815,865
Net Income$37,447
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 6, 2018
Return Version
2017v2.2
Gross Receipts
$876,976
Mission and Program Overview

Mission

Education of children using marie montessori methods and principals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$468,018$499,672▲ $31,654
Savings and Temporary Cash Investments$191,421$187,844▼ $3,577
Cash and Non-Interest-Bearing Accounts$104,920$62,429▼ $42,491
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Accounts Receivable$-40,503$-31,120▲ $9,383
Total Assets$759,167$764,011▲ $4,844
Other Assets Total$35,311$45,186▲ $9,875
Liabilities
Mortgage Notes Payable Secured by Investment Property$294,647$262,766▼ $31,881
Accounts Payable and Accrued Expenses$3,810$3,088▼ $722
Total Liabilities$298,457$265,854▼ $32,603
Net Assets / Fund Balance
Unrestricted Net Assets$460,710$498,157▲ $37,447
Total Net Assets Fund Balance$460,710$498,157▲ $37,447
Total Liabilities and Net Assets / Fund Balance$759,167$764,011▲ $4,844

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$434,134$433,227$867,361
Land$60,000-$60,000
Equipment$5,538$9,622$15,160
Other Assets Org$7,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rene E GuagliardoPresident/DIREC
Peg SnyderDirector
Russ CrawfordDirector
Tina LeiningerDirector
Anthony J GuagliardoSecretary/Director
Revenue and Support

Revenue Composition

Contributions and Grants
$7,894
Program Service Revenue
$786,605
Investment Income
$1,216
Other Revenue
$57,597
All Other Contributions
$7,894
Change in Net Assets
$37,447
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$667,184
Other Expenses$148,681
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$583,820--$583,820
Payroll Taxes$44,695--$44,695
Other Employee Benefits$38,669--$38,669
Depreciation Depletion-$27,607-$27,607
Interest-$12,504-$12,504
Insurance-$10,585-$10,585
Other Expenses$47,588$8,254-$8,254
All Other Expenses$3,228$2,045-$5,273
Office Expenses-$3,325-$3,325
Advertising-$1,185-$1,185
Fees for Services Other-$126-$126
Total Functional Expenses$718,000$97,865$0$815,865
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$54,782
Fundraising Direct Expenses$23,664
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising-various$54,782$54,782$23,664$31,118
Total Events$54,782$54,782$23,664$31,118
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Anthony and rene guagliardo are related thru marriage

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 reviewed by school administrator

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members provide written documentation regarding conflict of interest

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Reviewed and approved by board of directors

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Reviewed and approved by board of directors

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available upon written request

Filing and Contact Details

Filer

Filer Name
Versailles Montessori School
EIN
61-1262888
Phone
8598731998
Address
480 PINKARD PIKE, VERSAILLES, KY 40383

Signing Officer

Name
Anthony Guagliardo
Title
Secretary
Signed
2018-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony J Guagliardo
Formed
1994
Legal Domicile
Ky
Voting Board Members
5
Independent Board Members
0
Employees
22

Preparer

Firm
Charles T Mitchell Co PLLC
Address
229 W MAIN ST SUITE 103, FRANKFORT, KY 40601
Preparer
Kim Field CPA
Phone
5022277395
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt037447
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0191421
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0187844
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0434134
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0433227
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0867361
IRS990ScheduleD/EquipmentGrp/BookValueAmt05538
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09622
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015160
IRS990ScheduleD/LandGrp/BookValueAmt060000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt060000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04519
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt133667
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt27000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INVESTMENTS-MONEY MARKET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1INVESTMENT-STOCK
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2UNDEPOSITED FUNDS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0499672
IRS990ScheduleD/TotalBookValueOtherAssetsAmt045186
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0STATES NONDISCRIMINATORY PRACTICES IN PARENTS HANDBOOK AND ENROLLMENT/REGISTRATION FORMS. ALSO, NONDISCRIMINATORY PRACTICES STATED IN THEIR WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt023664
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING-VARIOUS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt054782
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt054782
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt054782
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt054782
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt031118
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt023664
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt023664
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANTHONY AND RENE GUAGLIARDO ARE RELATED THRU MARRIAGE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 REVIEWED BY SCHOOL ADMINISTRATOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS PROVIDE WRITTEN DOCUMENTATION REGARDING CONFLICT OF INTEREST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED AND APPROVED BY BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REVIEWED AND APPROVED BY BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0759167
IRS990/TotalAssetsEOYAmt0764011
IRS990/TotalAssetsGrp/BOYAmt0759167
IRS990/TotalAssetsGrp/EOYAmt0764011
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07894
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt097865
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0718000
IRS990/TotalFunctionalExpensesGrp/TotalAmt0815865
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0298457
IRS990/TotalLiabilitiesEOYAmt0265854
IRS990/TotalLiabilitiesGrp/BOYAmt0298457
IRS990/TotalLiabilitiesGrp/EOYAmt0265854
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0460710
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0498157
IRS990/TotalProgramServiceExpensesAmt0718000
IRS990/TotalProgramServiceRevenueAmt0786605
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0814300
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0853312
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0759167
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0764011
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0460710
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0498157
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0480 PINKARD PIKE
IRS990/USAddress/CityNm0VERSAILLES
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040383
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.VERSAILLESMONTESSORI.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANTHONY GUAGLIARDO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VERSAILLES MONTESSORI SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0VERS
ReturnHeader/Filer/EIN0611262888

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.00$1.53$0.99$0.96$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$1.18$1.03$0.15
2023Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$1.28$1.05$0.23
2022Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$1.23$1.08$0.14
2021Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.98$1.27$0.83$0.44
2020Detailed filing. Detailed filing data is available for this year.$0.89$0.35$0.54$0.91$0.91$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.78$0.24$0.54$0.90$0.85$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.76$0.27$0.50$0.85$0.82$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.76$0.30$0.46$0.86$0.75$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.69$0.33$0.36$0.75$0.68$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.68$0.39$0.29$0.69$0.61$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.41$0.20$0.61$0.58$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.44$0.17$0.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.46$0.15$0.55
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.49$0.15$0.62
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.56$0.11$0.69