Civic Intelligence

Nevada Area Council Boy Scouts of America 329

990 • Fiscal year 2019 • EIN 88-0059912

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 21, 2020

500 Double Eagle CourtReno, NV 89521

(775) 787-1111

Siviq Scores

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

Liabilities / Assets

15th percentile

0.01x

Higher debt load relative to assets than 15% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

27th percentile

0.09x

Higher debt load relative to revenue than 27% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

18th percentile

-8.3%

Higher net margin than 18% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

13th percentile

$0

Higher top officer pay than 13% of similar nonprofits.

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

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

65th percentile

8.5%

Faster asset growth than 65% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

17th percentile

-13%

Faster revenue growth than 17% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Up

$11,183,962

Up $872,352 (+8.5%) from 2018

Net Assets

Up

$11,042,516

Up $912,210 (+9.0%) from 2018

Liabilities

Down

$141,446

Down $39,858 (-22%) from 2018

Revenue

Down

$1,612,992

Down $248,688 (-13%) from 2018

Expenses

Down

$1,747,362

Down $193,322 (-10.0%) from 2018

Net Income

Down

-$134,370

Down $55,366 (-70%) from 2018

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $9,412,718Liabilities 2010: $199,339Net Assets 2010: $9,213,3792010Assets 2011: $8,659,463Liabilities 2011: $219,312Net Assets 2011: $8,440,1512011Assets 2012: $9,264,481Liabilities 2012: $309,199Net Assets 2012: $8,955,2822012Assets 2013: $11,207,878Liabilities 2013: $211,889Net Assets 2013: $10,995,9892013Assets 2014: $11,136,090Liabilities 2014: $190,903Net Assets 2014: $10,945,1872014Assets 2015: $10,620,165Liabilities 2015: $207,686Net Assets 2015: $10,412,4792015Assets 2016: $10,686,926Liabilities 2016: $313,203Net Assets 2016: $10,373,7232016Assets 2017: $11,274,573Liabilities 2017: $323,377Net Assets 2017: $10,951,1962017Assets 2018: $10,311,610Liabilities 2018: $181,304Net Assets 2018: $10,130,3062018Assets 2019: $11,183,962Liabilities 2019: $141,446Net Assets 2019: $11,042,5162019Assets 2020: $11,686,905Liabilities 2020: $130,617Net Assets 2020: $11,556,2882020Assets 2021: $12,602,121Liabilities 2021: $2,636,971Net Assets 2021: $9,965,1502021Assets 2022: $9,335,970Liabilities 2022: $158,721Net Assets 2022: $9,177,2492022Assets 2023: $9,580,385Liabilities 2023: $143,813Net Assets 2023: $9,436,5722023Assets 2024: $18,585,707Liabilities 2024: $150,374Net Assets 2024: $18,435,3332024

Highlighted filing

2019

Assets$11,183,962
Liabilities$141,446
Net Assets$11,042,516

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $1,775,2292010Expenses 2011: $1,815,8162011Expenses 2012: $1,798,5292012Revenue 2013: $3,543,560Expenses 2013: $1,956,672Net Income 2013: $1,586,8882013Revenue 2014: $2,122,933Expenses 2014: $1,925,752Net Income 2014: $197,1812014Revenue 2015: $1,653,330Expenses 2015: $1,778,186Net Income 2015: -$124,8562015Revenue 2016: $1,674,829Expenses 2016: $1,809,093Net Income 2016: -$134,2642016Revenue 2017: $1,932,761Expenses 2017: $2,088,951Net Income 2017: -$156,1902017Revenue 2018: $1,861,680Expenses 2018: $1,940,684Net Income 2018: -$79,0042018Revenue 2019: $1,612,992Expenses 2019: $1,747,362Net Income 2019: -$134,3702019Revenue 2020: $1,249,791Expenses 2020: $1,260,698Net Income 2020: -$10,9072020Revenue 2021: $2,933,901Expenses 2021: $3,912,913Net Income 2021: -$979,0122021Revenue 2022: $1,792,578Expenses 2022: $1,772,893Net Income 2022: $19,6852022Revenue 2023: $1,051,304Expenses 2023: $1,388,073Net Income 2023: -$336,7692023Revenue 2024: $10,122,426Expenses 2024: $1,402,936Net Income 2024: $8,719,4902024

Highlighted filing

2019

Revenue$1,612,992
Expenses$1,747,362
Net Income-$134,370
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 21, 2020
Return Version
2019v5.0
Gross Receipts
$2,417,316
Mission and Program Overview

Mission

It is the mission of the Boy Scouts of America to serve others by helping to instill values in young people and in other ways to prepare them to make ethical choices over their lifetime in achieving their full potential. The values we strive to instill are based on those found in the scout oath and law. Scout Oath: On my honor I will do my best to do my duty to God and my country and to obey the scout law; to help other people at all times; to keep myself physically strong, mentally awake, and morally straight. Scout Law: A scout is trustworthy, loyal, helpful, friendly, courteous, kind, obedient, cheerful, thrifty, brave, clean, and reverent.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,475,585$7,490,954▲ $1,015,369
Land, Buildings, and Equipment, Net$2,172,899$2,068,382▼ $104,517
Cash and Non-Interest-Bearing Accounts$898,399$1,041,323▲ $142,924
Investments Program Related$188,059$263,688▲ $75,629
Investments Other Securities$343,222$207,579▼ $135,643
Inventories for Sale or Use$172,602$70,698▼ $101,904
Accounts Receivable$41,624$35,283▼ $6,341
Prepaid Expenses and Deferred Charges$4,670$5,080▲ $410
Pledges and Grants Receivable$14,550$975▼ $13,575
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Intangible Assets-$0-
Total Assets$10,311,610$11,183,962▲ $872,352
Other Assets Total-$0-
Liabilities
Other Liabilities$69,858$72,207▲ $2,349
Accounts Payable and Accrued Expenses$104,406$65,639▼ $38,767
Deferred Revenue$7,040$3,600▼ $3,440
Total Liabilities$181,304$141,446▼ $39,858
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,550,090$8,339,510▲ $789,420
Net Assets With Donor Restrictions$2,580,216$2,703,006▲ $122,790
Total Net Assets Fund Balance$10,130,306$11,042,516▲ $912,210
Total Liabilities and Net Assets / Fund Balance$10,311,610$11,183,962▲ $872,352

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,135,776$1,504,759$2,640,535
Land$844,757-$844,757
Equipment$84,065$292,380$376,445
Leasehold Improvements-$24,776$24,776
Other Land Buildings$3,784-$3,784
Compensation and Service Providers

Board Members and Trustees

NameTitle
Barbara StewartDistrict Chair
Chris ReddicksDistrict Chair
Matt McCartyDistrict Chair
Steve Lee BrownDistrict Chair
Laif MeidellPresident
Albert KennesonBoard Member
Brian FisherBoard Member
Donald L Bailey SrBoard Member
George KeeleBoard Member
Greg ErnyBoard Member
Greg HigginsBoard Member
James FerriganBoard Member
Jeanine ReddicksBoard Member
Jeff BacletBoard Member
Jeff WhitakerBoard Member
Jenn HancockBoard Member
Joe MoweryBoard Member
Joseph HancockBoard Member
Larry TuntlandBoard Member
Lori TuntlandBoard Member
Nat EdmandsBoard Member
Ranson WebsterBoard Member
Ray RitchBoard Member
Rocky DealBoard Member
Rod CooperBoard Member
Ross ArmstrongBoard Member
Steve MahoneyBoard Member
Terry AbtsBoard Member
Valerie KortenberBoard Member
Larry TuntlandAudit Committee
Alice MullMajor Gifts CHA
Dan LudlowTreasurer
James RogersVP Marketing
Jim StewartVP Membership
Lee HernandezVP of Finance
Chad JenkinsVP of Fund Deve
Richard RossVP of Programs
Rick CasazzaVP Properties
Kathi ColbertVP Training
Rita RicksVPof Membership
Revenue and Support

Revenue Composition

Contributions and Grants
$742,453
Program Service Revenue
$347,730
Investment Income
$244,933
Other Revenue
$277,876
All Other Contributions
$742,453
Change in Net Assets
$-134,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$970,403
Salaries, Compensation, and Employee Benefits$776,959
Total Fundraising Expense$168,767
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$498,049$40,394$44,433$582,876
Depreciation Depletion$134,922$8,091$8,899$151,912
All Other Expenses$77,284$4,771$28,770$110,825
Pension Plan Contributions$80,284$10,138$11,151$101,573
Payroll Taxes$76,729$4,501$4,951$86,181
Occupancy$64,913$3,301$4,830$73,044
Other Expenses$51,150$5,868$9,184$66,202
Insurance$52,545$3,936$4,729$61,210
Travel$47,839$4,680$5,155$57,674
Conferences and Meetings$17,978$1,184$1,302$20,464
Other Employee Benefits$5,000$633$696$6,329
Total Functional Expenses$1,433,475$145,120$168,767$1,747,362
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$174,634
Fundraising Direct Expenses$40,676
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$100,924$100,924$2,941$97,983
Good Scout Luncheon$44,000$44,000$859$43,141
Total Events$174,634$174,634$37,883$136,751
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unit Accounts$71,871
Other Current Liabiities$336
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Active members may elect members at large, regular members of the executive board, and officers of the corporation other than the scout executive.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Active members may vote at the annual annual meeting to receive and approve financial statements showing the financial position of the corporation as of the close of its most recent complete fiscal year and the results of operations during such year, and transact such other business as may come before the meeting. Active members may vote in other regular meetings and special meetings, including proposals to merge or consolidate.

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

The Council's 990 is reviewed by select members of the board of directors including the executive director, president, treasurer, audit committee chair and controller prior ro filing, as well as provided to all other members of the board of Directors.

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

At least once a year, the council distributes a conflict of interest certification and disclosure form to its officers, directors, trustees, and professional employees. The covered persons are required to complete and sign the certification and disclosure form, which is retained in the council files. The certification and disclosure forms are reviewed no less than annually by the scout executive and treasurer. Additionally, the council compiles and maintains a list of potentially conflicted entities and individuals. Proposed transactions are then matched against the list as a means of identifying possible conflicts. The scout executive is ultimately responsible for maintaining the list and screening for possible conflicts of interest.

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

Comparable salary surveys are obtained through professional agencies to determine the typical range of salary for a given position. These are reviewed on at least an annual basis. CEO compensation is determined by the executive committee of the board of directors and utilized comparability data.

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

Comparable salary surveys are obtained through professional agencies to determine the typical range of salary for a given position. These are reviewed on at least an annual basis. CEO compensation is determined by the executive committee of the board of directors and utilized comparability data.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Nevada Area Council
EIN
88-0059912
Phone
7757871111
Address
500 DOUBLE EAGLE COURT, RENO, NV 89521

Signing Officer

Name
Paul Penttila
Title
Scout Executive/CEO
Signed
2020-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Penttila
Formed
1970
Legal Domicile
Nv
Voting Board Members
42
Independent Board Members
42
Employees
80
Volunteers
3,093

Preparer

Firm
Wiggins & Co PC
Address
205 N Main Street, Brigham City, UT 84302
Preparer
Scott a Wadman CPA
Phone
8016272710
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The endowment funds are used to supplement the organizations mission. The amount transferred to the operating fund is in accordance with the spending policy.

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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt271.00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt390
IRS990/Form990PartVIISectionAGrp/PersonNm0Donald L Bailey Sr
IRS990/Form990PartVIISectionAGrp/PersonNm1Terry Abts
IRS990/Form990PartVIISectionAGrp/PersonNm2Jeff Baclet
IRS990/Form990PartVIISectionAGrp/PersonNm3Steve Mahoney
IRS990/Form990PartVIISectionAGrp/PersonNm4Rick Casazza
IRS990/Form990PartVIISectionAGrp/PersonNm5Ross Armstrong
IRS990/Form990PartVIISectionAGrp/PersonNm6Rocky Deal
IRS990/Form990PartVIISectionAGrp/PersonNm7Kathi Colbert
IRS990/Form990PartVIISectionAGrp/PersonNm8Rod Cooper
IRS990/Form990PartVIISectionAGrp/PersonNm9Nat Edmands
IRS990/Form990PartVIISectionAGrp/PersonNm10James Ferrigan
IRS990/Form990PartVIISectionAGrp/PersonNm11Brian Fisher
IRS990/Form990PartVIISectionAGrp/PersonNm12Greg Erny
IRS990/Form990PartVIISectionAGrp/PersonNm13Laif Meidell
IRS990/Form990PartVIISectionAGrp/PersonNm14Jenn Hancock
IRS990/Form990PartVIISectionAGrp/PersonNm15Joseph Hancock
IRS990/Form990PartVIISectionAGrp/PersonNm16Valerie Kortenber
IRS990/Form990PartVIISectionAGrp/PersonNm17Lee Hernandez
IRS990/Form990PartVIISectionAGrp/PersonNm18Greg Higgins
IRS990/Form990PartVIISectionAGrp/PersonNm19Chad Jenkins
IRS990/Form990PartVIISectionAGrp/PersonNm20Albert Kenneson
IRS990/Form990PartVIISectionAGrp/PersonNm21George Keele
IRS990/Form990PartVIISectionAGrp/PersonNm22Dan Ludlow
IRS990/Form990PartVIISectionAGrp/PersonNm23Alice Mull
IRS990/Form990PartVIISectionAGrp/PersonNm24Joe Mowery
IRS990/Form990PartVIISectionAGrp/PersonNm25Jeanine Reddicks
IRS990/Form990PartVIISectionAGrp/PersonNm26Rita Ricks
IRS990/Form990PartVIISectionAGrp/PersonNm27Ray Ritch
IRS990/Form990PartVIISectionAGrp/PersonNm28Richard Ross
IRS990/Form990PartVIISectionAGrp/PersonNm29Larry Tuntland
IRS990/Form990PartVIISectionAGrp/PersonNm30James Rogers
IRS990/Form990PartVIISectionAGrp/PersonNm31Steve Lee Brown
IRS990/Form990PartVIISectionAGrp/PersonNm32Barbara Stewart
IRS990/Form990PartVIISectionAGrp/PersonNm33Lori Tuntland
IRS990/Form990PartVIISectionAGrp/PersonNm34Matt McCarty
IRS990/Form990PartVIISectionAGrp/PersonNm35Jim Stewart
IRS990/Form990PartVIISectionAGrp/PersonNm36Chris Reddicks
IRS990/Form990PartVIISectionAGrp/PersonNm37Larry Tuntland
IRS990/Form990PartVIISectionAGrp/PersonNm38Ranson Webster
IRS990/Form990PartVIISectionAGrp/PersonNm39Jeff Whitaker
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt270
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt280
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt290
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt300
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt380
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt390
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt310
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt320
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt330
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt340
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt350
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt360
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt370
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt380
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt390
IRS990/Form990PartVIISectionAGrp/TitleTxt0Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP Properties
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7VP Training
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt13President
IRS990/Form990PartVIISectionAGrp/TitleTxt14Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt15Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt16Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt17VP of Finance
IRS990/Form990PartVIISectionAGrp/TitleTxt18Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt19VP of Fund Deve
IRS990/Form990PartVIISectionAGrp/TitleTxt20Board Member

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.$18.6$0.15$18.4$10.1$1.40$8.72
2023Detailed filing. Detailed filing data is available for this year.$9.58$0.14$9.44$1.05$1.39$0.34
2022Detailed filing. Detailed filing data is available for this year.$9.34$0.16$9.18$1.79$1.77$0.02
2021Detailed filing. Detailed filing data is available for this year.$12.6$2.64$9.97$2.93$3.91$0.98
2020Detailed filing. Detailed filing data is available for this year.$11.7$0.13$11.6$1.25$1.26$0.01
2019Detailed filing. Detailed filing data is available for this year.$11.2$0.14$11.0$1.61$1.75$0.13
2018Detailed filing. Detailed filing data is available for this year.$10.3$0.18$10.1$1.86$1.94$0.08
2017Detailed filing. Detailed filing data is available for this year.$11.3$0.32$11.0$1.93$2.09$0.16
2016Detailed filing. Detailed filing data is available for this year.$10.7$0.31$10.4$1.67$1.81$0.13
2015Detailed filing. Detailed filing data is available for this year.$10.6$0.21$10.4$1.65$1.78$0.12
2014Detailed filing. Detailed filing data is available for this year.$11.1$0.19$10.9$2.12$1.93$0.20
2013Detailed filing. Detailed filing data is available for this year.$11.2$0.21$11.0$3.54$1.96$1.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.26$0.31$8.96$1.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.66$0.22$8.44$1.82
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.41$0.20$9.21$1.78