Civic Intelligence

Norcam Inc.

990 • Fiscal year 2021 • EIN 87-0813246

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

21 Bow StreetNorth Reading, MA 01864

(978) 664-0501

Siviq Scores

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

Liabilities / Assets

55th percentile

0.09x

Higher debt load relative to assets than 55% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

73rd percentile

0.31x

Higher debt load relative to revenue than 73% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

64th percentile

21%

Higher net margin than 64% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$38

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

35th percentile

3.0%

Faster asset growth than 35% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

27th percentile

-3.1%

Faster revenue growth than 27% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,255,836

Up $36,904 (+3.0%) from 2020

Net Assets

Up

$1,138,009

Up $81,048 (+7.7%) from 2020

Liabilities

Down

$117,827

Down $44,144 (-27%) from 2020

Revenue

Down

$378,920

Down $12,133 (-3.1%) from 2020

Expenses

Up

$297,872

Up $5,416 (+1.9%) from 2020

Net Income

Down

$81,048

Down $17,549 (-18%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $519,031Liabilities 2010: $2,396Net Assets 2010: $516,6352010Assets 2011: $570,463Liabilities 2011: $4,525Net Assets 2011: $565,9382011Assets 2012: $583,570Liabilities 2012: $3,418Net Assets 2012: $580,1522012Assets 2013: $633,463Liabilities 2013: $4,407Net Assets 2013: $629,0562013Assets 2014: $673,430Liabilities 2014: $4,262Net Assets 2014: $669,1682014Assets 2015: $693,163Liabilities 2015: $4,558Net Assets 2015: $688,6052015Assets 2016: $703,264Liabilities 2016: $4,531Net Assets 2016: $698,7332016Assets 2017: $799,895Liabilities 2017: $4,673Net Assets 2017: $795,2222017Assets 2018: $861,003Liabilities 2018: $5,480Net Assets 2018: $855,5232018Assets 2019: $1,157,463Liabilities 2019: $199,099Net Assets 2019: $958,3642019Assets 2020: $1,218,932Liabilities 2020: $161,971Net Assets 2020: $1,056,9612020Assets 2021: $1,255,836Liabilities 2021: $117,827Net Assets 2021: $1,138,0092021Assets 2022: $1,271,423Liabilities 2022: $80,440Net Assets 2022: $1,190,9832022Assets 2023: $1,278,930Liabilities 2023: $66,426Net Assets 2023: $1,212,5042023Assets 2024: $1,273,862Liabilities 2024: $41,760Net Assets 2024: $1,232,1022024

Highlighted filing

2021

Assets$1,255,836
Liabilities$117,827
Net Assets$1,138,009

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $139,2982010Expenses 2011: $197,4862011Expenses 2012: $243,6152012Revenue 2013: $274,578Expenses 2013: $225,674Net Income 2013: $48,9042013Revenue 2014: $289,624Expenses 2014: $249,512Net Income 2014: $40,1122014Revenue 2015: $303,223Expenses 2015: $283,786Net Income 2015: $19,4372015Revenue 2016: $308,630Expenses 2016: $298,502Net Income 2016: $10,1282016Revenue 2017: $318,214Expenses 2017: $299,625Net Income 2017: $18,5892017Revenue 2018: $362,354Expenses 2018: $302,053Net Income 2018: $60,3012018Revenue 2019: $408,753Expenses 2019: $305,912Net Income 2019: $102,8412019Revenue 2020: $391,053Expenses 2020: $292,456Net Income 2020: $98,5972020Revenue 2021: $378,920Expenses 2021: $297,872Net Income 2021: $81,0482021Revenue 2022: $378,043Expenses 2022: $325,069Net Income 2022: $52,9742022Revenue 2023: $360,049Expenses 2023: $338,528Net Income 2023: $21,5212023Revenue 2024: $339,280Expenses 2024: $344,682Net Income 2024: -$5,4022024

Highlighted filing

2021

Revenue$378,920
Expenses$297,872
Net Income$81,048
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.2
Gross Receipts
$378,920
Mission and Program Overview

Mission

Operate public access television for the town of north reading

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$577,823$598,199▲ $20,376
Savings and Temporary Cash Investments$300,197$350,228▲ $50,031
Accounts Receivable$131,098$144,279▲ $13,181
Land, Buildings, and Equipment, Net$43,518$40,573▼ $2,945
Prepaid Expenses and Deferred Charges$10,046$6,307▼ $3,739
Total Assets$1,218,932$1,255,836▲ $36,904
Other Assets Total$156,250$116,250▼ $40,000
Liabilities
Deferred Revenue$155,000$115,000▼ $40,000
Accounts Payable and Accrued Expenses$6,971$2,827▼ $4,144
Total Liabilities$161,971$117,827▼ $44,144
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$936,961$1,018,009▲ $81,048
Net Assets With Donor Restrictions$120,000$120,000→ $0
Total Net Assets Fund Balance$1,056,961$1,138,009▲ $81,048
Total Liabilities and Net Assets / Fund Balance$1,218,932$1,255,836▲ $36,904

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$40,573$256,120$296,693
Leasehold Improvements$0$63,262$63,262
Other Land Buildings$0$4,081$4,081
Other Assets Org$115,000--
Compensation and Service Providers

Employees

NameTitleBaseTotal
William EamesDirector$38$38

Board Members and Trustees

NameTitle
John FirrielloPresident
David DoucetteDirector
Martin DickmanDirector
Michael ScannellDirector
Agatha MaranoSecretary
Jean ShapleighTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$20
Program Service Revenue
$378,870
Investment Income
$30
Other Revenue
$0
Change in Net Assets
$81,048
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$226,674
Other Expenses$71,198
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$108,194--$108,194
Current Officers, Directors, Trustees, and Key Employees$60,427$15,097-$75,524
Other Employee Benefits$22,668$5,667-$28,335
Occupancy$17,221$1,913-$19,134
Payroll Taxes$13,419$1,202-$14,621
Depreciation Depletion$9,990--$9,990
Insurance$6,158$1,540-$7,698
Fees for Services Other$5,075$454-$5,529
Fees for Services Accounting-$4,850-$4,850
Office Expenses$1,878$2,058-$3,936
Other Expenses$560$554-$554
Advertising-$433-$433
All Other Expenses$180$45-$225
Total Functional Expenses$262,510$35,362$0$297,872
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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

The financial statement report is reviewed by the organization's board of directors in a public session with the cpa who prepared the statements. The directors then vote to accept the financial statement report as presented and delegate the review and acceptance of all tax filings to the treasurer. The treasurer reviews all tax filings, asks questions and once the review is completed all tax filings are accepted and filed with the appropriate govermental entity.

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

The organization requires its members to disclose any conflicts of interest annually and also upon discussion of an issue which may involve a conflict. If a member has a conflict of interest that member is required to recluse themselves.

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

The organization on an annual basis reviews the compensation of the executive director. It uses outside comparable data plus its available resources to determine the compensation.

Form 990, Part VI, Section C, Line 18

The organization makes all documents available to the public upon request.

Form 990, Part VI, Section C, Line 19

The organization makes all documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Norcam Inc
EIN
87-0813246
Phone
9786640501
Address
21 BOW STREET, NORTH READING, MA 01864

Signing Officer

Name
Robert Carbone
Title
Executive Director
Phone
9786640501
Signed
2022-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Firriello
Formed
2008
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
4
Volunteers
151

Preparer

Firm
GREENE RUBIN MILLER AND PACINO CPA'S
Address
1340 SOLDIERS FIELD ROAD, BOSTON, MA 02135
Preparer
Peter Anderson
Phone
6172544422
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0378870
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0390973
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0408663
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0362325
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0318164
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01858995
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0150
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt01859145
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0378890
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0391023
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0408723
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0362325
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0318184
IRS990ScheduleA/Total509Grp/TotalAmt01859145
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0378920
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0391053
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0408753
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0362355
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0318214
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01859295
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt040573
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0256120
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0296693
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt063262
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt063262
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01250
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1115000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1CAPITAL SUPPORT RECEIVABLE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04081
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04081
IRS990ScheduleD/TotalBookValueLandBuildingsAmt040573
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0116250
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FINANCIAL STATEMENT REPORT IS REVIEWED BY THE ORGANIZATION'S BOARD OF DIRECTORS IN A PUBLIC SESSION WITH THE CPA WHO PREPARED THE STATEMENTS. THE DIRECTORS THEN VOTE TO ACCEPT THE FINANCIAL STATEMENT REPORT AS PRESENTED AND DELEGATE THE REVIEW AND ACCEPTANCE OF ALL TAX FILINGS TO THE TREASURER. THE TREASURER REVIEWS ALL TAX FILINGS, ASKS QUESTIONS AND ONCE THE REVIEW IS COMPLETED ALL TAX FILINGS ARE ACCEPTED AND FILED WITH THE APPROPRIATE GOVERMENTAL ENTITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REQUIRES ITS MEMBERS TO DISCLOSE ANY CONFLICTS OF INTEREST ANNUALLY AND ALSO UPON DISCUSSION OF AN ISSUE WHICH MAY INVOLVE A CONFLICT. IF A MEMBER HAS A CONFLICT OF INTEREST THAT MEMBER IS REQUIRED TO RECLUSE THEMSELVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION ON AN ANNUAL BASIS REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR. IT USES OUTSIDE COMPARABLE DATA PLUS ITS AVAILABLE RESOURCES TO DETERMINE THE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ALL DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ALL DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01218932
IRS990/TotalAssetsEOYAmt01255836
IRS990/TotalAssetsGrp/BOYAmt01218932
IRS990/TotalAssetsGrp/EOYAmt01255836
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt020
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035362
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0262510
IRS990/TotalFunctionalExpensesGrp/TotalAmt0297872
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0161971
IRS990/TotalLiabilitiesEOYAmt0117827
IRS990/TotalLiabilitiesGrp/BOYAmt0161971
IRS990/TotalLiabilitiesGrp/EOYAmt0117827
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01056961
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01138009
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0262510
IRS990/TotalProgramServiceRevenueAmt0378870
IRS990/TotalReportableCompFromOrgAmt038
IRS990/TotalRevenueGrp/ExclusionAmt030
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0378870
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0378920
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0151
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01218932
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01255836
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt021 BOW STREET
IRS990/USAddress/CityNm0NORTH READING
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001864
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0NORCAM.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT CARBONE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09786640501
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORCAM INC
ReturnHeader/Filer/BusinessNameControlTxt0NORC
ReturnHeader/Filer/EIN0870813246
ReturnHeader/Filer/PhoneNum09786640501
ReturnHeader/Filer/USAddress/AddressLine1Txt021 BOW STREET
ReturnHeader/Filer/USAddress/CityNm0NORTH READING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001864
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042433152

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.27$0.04$1.23$0.34$0.34$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.28$0.07$1.21$0.36$0.34$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.08$1.19$0.38$0.33$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.26$0.12$1.14$0.38$0.30$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.22$0.16$1.06$0.39$0.29$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.16$0.20$0.96$0.41$0.31$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.86$0.01$0.86$0.36$0.30$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.32$0.30$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$0.31$0.30$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.30$0.28$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$0.29$0.25$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$0.27$0.23$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.00$0.58$0.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.00$0.57$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.00$0.52$0.14