Civic Intelligence

Southeastern Utah Business and Technical Assistance Center Inc.

990EZ • Fiscal year 2020 • EIN 87-0530362

Jan 01, 2020 to Dec 31, 2020 • Filed on May 10, 2021

375 South Carbon AvePrice, UT 84501

(435) 637-5444

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2020

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2020

Net Margin

59th percentile

12%

Higher net margin than 59% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

50th percentile

3.5%

Faster asset growth than 50% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

56th percentile

-7.2%

Faster revenue growth than 56% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Flat

$187,949

Flat from 2020

Net Assets

$187,949

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Flat

$54,681

Flat from 2020

Expenses

Flat

$48,345

Flat from 2020

Net Income

Flat

$6,336

Flat from 2020

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $124,666Net Assets 2010: $124,6662010Assets 2011: $121,830Liabilities 2011: $02011Assets 2012: $172,781Liabilities 2012: $02012Assets 2013: $157,004Net Assets 2013: $157,0042013Assets 2014: $128,293Net Assets 2014: $128,2932014Assets 2015: $120,886Net Assets 2015: $120,8862015Assets 2016: $135,225Net Assets 2016: $135,2252016Assets 2017: $151,267Net Assets 2017: $151,2672017Assets 2018: $157,730Net Assets 2018: $157,7302018Assets 2019: $181,614Net Assets 2019: $181,6142019Assets 2020: $187,949Net Assets 2020: $187,9492020Assets 2020: $187,949Liabilities 2020: $02020Assets 2021: $253,932Net Assets 2021: $253,9322021Assets 2022: $244,972Liabilities 2022: $02022Assets 2023: $244,294Liabilities 2023: $02023Assets 2024: $234,131Liabilities 2024: $4,332Net Assets 2024: $229,7992024

Highlighted filing

2020

Assets$187,949
Liabilities-
Net Assets$187,949

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2010: $48,175Expenses 2010: $49,363Net Income 2010: -$1,1882010Revenue 2011: $53,107Expenses 2011: $55,943Net Income 2011: -$2,8362011Revenue 2012: $103,741Expenses 2012: $52,790Net Income 2012: $50,9512012Revenue 2013: $30,258Expenses 2013: $46,035Net Income 2013: -$15,7772013Revenue 2014: $23,179Expenses 2014: $51,891Net Income 2014: -$28,7122014Revenue 2015: $29,729Expenses 2015: $37,136Net Income 2015: -$7,4072015Revenue 2016: $47,736Expenses 2016: $33,397Net Income 2016: $14,3392016Revenue 2017: $63,244Expenses 2017: $47,202Net Income 2017: $16,0422017Revenue 2018: $56,151Expenses 2018: $49,688Net Income 2018: $6,4632018Revenue 2019: $58,936Expenses 2019: $35,051Net Income 2019: $23,8852019Revenue 2020: $54,681Expenses 2020: $48,345Net Income 2020: $6,3362020Revenue 2020: $54,681Expenses 2020: $48,345Net Income 2020: $6,3362020Revenue 2021: $101,777Expenses 2021: $35,794Net Income 2021: $65,9832021Revenue 2022: $65,945Expenses 2022: $74,905Net Income 2022: -$8,9602022Revenue 2023: $109,245Expenses 2023: $109,923Net Income 2023: -$6782023Revenue 2024: $80,843Expenses 2024: $95,338Net Income 2024: -$14,4952024

Highlighted filing

2020

Revenue$54,681
Expenses$48,345
Net Income$6,336
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 10, 2021
Return Version
2020v4.0
Gross Receipts
$54,681
Mission and Program Overview

Mission

Assisting new enterprises in startup

Program Services

DescriptionGrantsExpenses
PROVIDING NEW BUSINESS SUPPORT, TRAINING, TECHNICAL ADVICE, AND SEMINARS IN AN ECONOMICALLY DEPRESSED AREA; INCLUDING ISSUING LOW INTEREST LOANS TO LOCAL BUSINESS VENTURES.-$48,345
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
NICK TATTONChairPT$0--
JORDAN LEONARDV. ChairPT$0--
GERI GAMBERSec/TreasPT$0--
RICHARD TATTONBoard Member-$0--
ETHAN MIGLIORIBoard Member-$0--
GIL CONOVERBoard Member-$0--
LARRY JENSENBoard Member-$0--
ZACH WHITWELLBoard Member-$0--
ALLISON PRESTONBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Southeastern Utah Business &
EIN
87-0530362
Phone
4356375444
Address
375 SOUTH CARBON AVE, PRICE, UT 84501

Signing Officer

Name
Geri Gamber
Title
Sec/treas
Phone
4356375444
Signed
2021-05-10

Preparer

Firm
Smuin Rich & Marsing
Address
294 E 100 S, PRICE, UT 84501
Preparer
Tracy Ludington
Phone
4356371203
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Other revenue 2,627 total 2,627

Form 990-ez, Part I, Line 16

Expenses other expenses 3,237 total 3,237

Raw XML Appendix179 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.

Path#Value
CompensationExplanation/CompensationExplanationGrp/PersonNm0NICK TATTON
CompensationExplanation/CompensationExplanationGrp/PersonNm1JORDAN LEONARD
CompensationExplanation/CompensationExplanationGrp/PersonNm2GERI GAMBER
CompensationExplanation/CompensationExplanationGrp/PersonNm3RICHARD TATTON
CompensationExplanation/CompensationExplanationGrp/PersonNm4ETHAN MIGLIORI
CompensationExplanation/CompensationExplanationGrp/PersonNm5GIL CONOVER
CompensationExplanation/CompensationExplanationGrp/PersonNm6LARRY JENSEN
CompensationExplanation/CompensationExplanationGrp/PersonNm7ZACH WHITWELL
CompensationExplanation/CompensationExplanationGrp/PersonNm8ALLISON PRESTON
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0GERI GAMBER
IRS990EZ/BooksInCareOfDetail/PhoneNum04356375444
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0375 SOUTH CARBON AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PRICE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0UT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd084501
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0181613
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0187949
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt06336
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt07035
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0181613
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0187949
IRS990EZ/GrossReceiptsAmt054681
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0944
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0181613
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0187949
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0181613
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0187949
IRS990EZ/OccupancyRentUtltsAndMaintAmt020883
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt81.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0NICK TATTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JORDAN LEONARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2GERI GAMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RICHARD TATTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ETHAN MIGLIORI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5GIL CONOVER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6LARRY JENSEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7ZACH WHITWELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8ALLISON PRESTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1V. CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SEC/TREAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt03237
IRS990EZ/OtherRevenueTotalAmt02627
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ASSISTING NEW ENTERPRISES IN STARTUP
IRS990EZ/PrintingPublicationsPostageAmt0627
IRS990EZ/ProgramServiceRevenueAmt051110
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDING NEW BUSINESS SUPPORT, TRAINING, TECHNICAL ADVICE, AND SEMINARS IN AN ECONOMICALLY DEPRESSED AREA; INCLUDING ISSUING LOW INTEREST LOANS TO LOCAL BUSINESS VENTURES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt048345
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt016563
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt048345
IRS990EZ/TotalProgramServiceExpensesAmt048345
IRS990EZ/TotalRevenueAmt054681
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0944
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01347
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0961
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0510
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0565
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04327
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02627
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt050
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt055190
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt062734
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt047171
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0167772
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt051110
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt057539
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt055190
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0163839
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0944
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01347
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0961
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0510
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0565
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04327
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98710
IRS990ScheduleA/PublicSupportPY509Pct00.99230
IRS990ScheduleA/PublicSupportTotal509Amt0331611
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt053737
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt057589
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0110380
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt062734
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt047171
IRS990ScheduleA/Total509Grp/TotalAmt0331611
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt054681
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt058936
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0111341
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt063244
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt047736
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0335938
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER REVENUE 2,627 TOTAL 2,627
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES OTHER EXPENSES 3,237 TOTAL 3,237
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0GERI GAMBER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC/TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum04356375444
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTHEASTERN UTAH BUSINESS &
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TECHNICAL ASSISTANCE
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0870530362
ReturnHeader/Filer/PhoneNum04356375444
ReturnHeader/Filer/USAddress/AddressLine1Txt0375 SOUTH CARBON AVE
ReturnHeader/Filer/USAddress/CityNm0PRICE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084501
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0870358247
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMUIN RICH & MARSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0294 E 100 S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PRICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084501
ReturnHeader/PreparerPersonGrp/PhoneNum04356371203
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TRACY LUDINGTON
ReturnHeader/ReturnTs02021-05-17T11:49:52-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0GERI
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GAMBER
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.34$0.04$2.30$0.81$0.95$0.14
2023Summary only. Only limited summary data is available for this year.$2.44$0.00$1.09$1.10$0.01
2022Summary only. Only limited summary data is available for this year.$2.45$0.00$0.66$0.75$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.54$2.54$1.02$0.36$0.66
2020Detailed filing. Detailed filing data is available for this year.$1.88$1.88$0.55$0.48$0.06
2020Summary only. Only limited summary data is available for this year.$1.88$0.00$0.55$0.48$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$1.82$0.59$0.35$0.24
2018Detailed filing. Detailed filing data is available for this year.$1.58$1.58$0.56$0.50$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.51$1.51$0.63$0.47$0.16
2016Detailed filing. Detailed filing data is available for this year.$1.35$1.35$0.48$0.33$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.21$1.21$0.30$0.37$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.28$1.28$0.23$0.52$0.29
2013Detailed filing. Detailed filing data is available for this year.$1.57$1.57$0.30$0.46$0.16
2012Summary only. Only limited summary data is available for this year.$1.73$0.00$1.04$0.53$0.51
2011Summary only. Only limited summary data is available for this year.$1.22$0.00$0.53$0.56$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$1.25$0.48$0.49$0.01