Civic Intelligence

The Learning Tree

990 • Fiscal year 2020 • EIN 91-1072804

Sep 01, 2019 to Aug 31, 2020 • Filed on Jul 09, 2021

1721 15th AveSeattle, WA 98122

(206) 324-4788

Siviq Scores

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

Liabilities / Assets

74th percentile

0.27x

Higher debt load relative to assets than 74% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

70th percentile

0.20x

Higher debt load relative to revenue than 70% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

17th percentile

-18%

Higher net margin than 17% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

37th percentile

1.1%

Faster asset growth than 37% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

29th percentile

-17%

Faster revenue growth than 29% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$593,685

Up $6,530 (+1.1%) from 2019

Net Assets

Down

$434,697

Down $147,254 (-25%) from 2019

Liabilities

Up

$158,988

Up $153,784 (+2955%) from 2019

Revenue

Down

$799,875

Down $168,475 (-17%) from 2019

Expenses

Up

$943,424

Up $4,231 (+0.5%) from 2019

Net Income

Down

-$143,549

Down $172,706 (-592%) from 2019

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $206,649Liabilities 2011: $0Net Assets 2011: $206,6492011Assets 2012: $162,386Liabilities 2012: $0Net Assets 2012: $162,3862012Assets 2013: $161,477Liabilities 2013: $0Net Assets 2013: $161,4772013Assets 2014: $200,406Liabilities 2014: $0Net Assets 2014: $200,4062014Assets 2015: $211,200Liabilities 2015: $0Net Assets 2015: $211,2002015Assets 2016: $438,643Liabilities 2016: $0Net Assets 2016: $438,6432016Assets 2017: $507,423Liabilities 2017: $451Net Assets 2017: $506,9722017Assets 2018: $581,232Liabilities 2018: $30,547Net Assets 2018: $550,6852018Assets 2019: $587,155Liabilities 2019: $5,204Net Assets 2019: $581,9512019Assets 2020: $593,685Liabilities 2020: $158,988Net Assets 2020: $434,6972020Assets 2021: $751,624Liabilities 2021: $150,121Net Assets 2021: $601,5032021Assets 2022: $853,331Liabilities 2022: $13,886Net Assets 2022: $839,4452022Assets 2023: $898,290Liabilities 2023: $33,596Net Assets 2023: $864,6942023Assets 2024: $2,639,324Liabilities 2024: $1,409,563Net Assets 2024: $1,229,7612024Assets 2025: $2,846,961Liabilities 2025: $1,404,745Net Assets 2025: $1,442,2162025

Highlighted filing

2020

Assets$593,685
Liabilities$158,988
Net Assets$434,697

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $795,8702011Expenses 2012: $859,8312012Expenses 2013: $855,8652013Revenue 2014: $902,180Expenses 2014: $863,251Net Income 2014: $38,9292014Revenue 2015: $908,751Expenses 2015: $897,957Net Income 2015: $10,7942015Revenue 2016: $1,004,909Expenses 2016: $835,500Net Income 2016: $169,4092016Revenue 2017: $918,879Expenses 2017: $857,136Net Income 2017: $61,7432017Revenue 2018: $976,406Expenses 2018: $931,537Net Income 2018: $44,8692018Revenue 2019: $968,350Expenses 2019: $939,193Net Income 2019: $29,1572019Revenue 2020: $799,875Expenses 2020: $943,424Net Income 2020: -$143,5492020Revenue 2021: $843,394Expenses 2021: $710,404Net Income 2021: $132,9902021Revenue 2022: $1,263,111Expenses 2022: $984,813Net Income 2022: $278,2982022Revenue 2023: $1,160,114Expenses 2023: $1,139,547Net Income 2023: $20,5672023Revenue 2024: $1,538,519Expenses 2024: $1,214,369Net Income 2024: $324,1502024Revenue 2025: $1,537,643Expenses 2025: $1,339,906Net Income 2025: $197,7372025

Highlighted filing

2020

Revenue$799,875
Expenses$943,424
Net Income-$143,549
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Jul 9, 2021
Return Version
2019v5.2
Gross Receipts
$813,353
Mission and Program Overview

Mission

Operating a full time day monisouri school for children.

Operating a full-time Montessori day school for children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$581,951$434,697▼ $147,254
Savings and Temporary Cash Investments$24,464$276,341▲ $251,877
Investments in Publicly Traded Securities$197,924$207,298▲ $9,374
Cash and Non-Interest-Bearing Accounts$354,749$101,851▼ $252,898
Land, Buildings, and Equipment, Net$10,018$8,195▼ $1,823
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$587,155$593,685▲ $6,530
Liabilities
Unsecured Notes Loans Payable-$156,200-
Other Liabilities$2,340$1,906▼ $434
Accounts Payable and Accrued Expenses$2,864$882▼ $1,982
Total Liabilities$5,204$158,988▲ $153,784
Net Assets / Fund Balance
Total Net Assets Fund Balance$581,951$434,697▼ $147,254
Total Liabilities and Net Assets / Fund Balance$587,155$593,685▲ $6,530

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$6,660$36,834$43,494
Other Land Buildings$1,535$27,828$29,363
Equipment$0$6,048$6,048
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Karen CampbellExecutive DirectorFT$80,014$80,014
Laurie WickBoard Member-$4,669$4,669
Vincent DuffyBoard Member-$4,240$4,240

Board Members and Trustees

NameTitle
Rob PurcellPresident
Amanda ThompkinsBoard Member
Dawn BushnaqBoard Member
Derek NowakBoard Member
Wazhma SamizayBoard Member
Diana ShukisSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$37,810
Program Service Revenue
$745,607
Investment Income
$16,248
Other Revenue
$210
All Other Contributions
$30,593
Change in Net Assets
$-143,549
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$770,925
Other Expenses$172,499
Total Fundraising Expense$3,831
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$386,589$114,853$1,416$502,858
Other Employee Benefits$74,504$38,302$569$113,375
Current Officers, Directors, Trustees, and Key Employees$8,412$88,216$1,602$98,230
Occupancy$89,088$2,089-$91,177
Payroll Taxes$39,751$16,467$244$56,462
Fees for Services Accounting-$10,954-$10,954
Insurance$9,030--$9,030
Other Expenses$5,724--$5,724
Fees for Services Other$5,400--$5,400
Information Technology$4,927$174-$5,101
Office Expenses$4,160--$4,160
Fees for Service Investment Mgmnt Fees-$1,905-$1,905
All Other Expenses$1,898--$1,898
Depreciation Depletion$1,713$110-$1,823
Conferences and Meetings$531$364-$895
Travel$365--$365
Advertising$45--$45
Total Functional Expenses$666,159$273,434$3,831$943,424
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$626
Fundraising Gross Income$550
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Laurie WickBoard MemberBulding rentNo$60,000
Vincent DuffyBoard MemberBuilding rentNo$60,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Payable$1,906
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
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, Section B, line 11B

Prior to filing and after the Director has met with the accountant, Members meet with director to review Form 990.

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

Board Members who have a conflict of interest may not vote on issues with which they are conflicted. Additionally, Members are required to disclose such conflicts as they arise.

Form 990, Part VI, Section B, line 15

The Board reviews and approves the Director's salary based on a review of the annual activity of the Organization and comparable compensation data of other Montessori schools. The Board reviews and approves Officer salaries based on a review of the annual activity of the Organization and comparable compensation data of other Montessori schools.

Form 990, Part VI, Section C, line 19

The Organization makes available all governing documents, the conflict of interest policy, financial records, and Form 990 upon request.

Filing and Contact Details

Filer

Filer Name
The Learning Tree
EIN
91-1072804
Phone
2063244788
Address
1721 15th Ave, Seattle, WA 98122

Signing Officer

Name
Rob Purcell
Title
President
Phone
2063244788
Signed
2021-07-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rob Purcell
Formed
1979
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
6
Employees
32
Volunteers
100

Preparer

Firm
Greenwood Ohlund PS
Address
4241 21st Ave W Suite 400, Seattle, WA 98199
Preparer
Amanda O'Rourke CPA
Phone
2067821767
Raw XML AppendixShowing 400 of 441 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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IRS990/PayrollTaxesGrp/TotalAmt056462
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Rob Purcell
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Parent Pay
IRS990/ProgramServiceRevenueGrp/Desc1Application Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0744582
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11025
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0744582
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11025
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt011922
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt010972
IRS990/PYOtherExpensesAmt0207443
IRS990/PYOtherRevenueAmt0440
IRS990/PYProgramServiceRevenueAmt0945016
IRS990/PYRevenuesLessExpensesAmt029157
IRS990/PYSalariesCompEmpBnftPaidAmt0731750
IRS990/PYTotalExpensesAmt0939193
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0968350
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-143549
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0745607
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0581951
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0434697
IRS990/SavingsAndTempCashInvstGrp/BOYAmt024464
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0276341
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06048
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06048
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06660
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt036834
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt043494
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01535
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt027828
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt029363
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01906
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Tax Payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08195
IRS990ScheduleD/TotalLiabilityAmt01906
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The Learning Tree does not discriminate by race, sex, creed, national origin, or sexual orientation in either admission of students or in hiring policies. This is publicized in brochures and on the School's website.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The State of Washington provides subsidies for certain children.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Vincent Duffy
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1Laurie Wick
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Board Member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Board Member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt060000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt160000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Building rent
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1Bulding rent
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Vincent Duffy and Laurie Wick are owners of DW 15. The Learning Tree rents its building from DW 15, and paid rent of $60,000 in the 2019-2020 fiscal year.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V - Additional Information
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Prior to filing and after the Director has met with the accountant, Members meet with director to review Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board Members who have a conflict of interest may not vote on issues with which they are conflicted. Additionally, Members are required to disclose such conflicts as they arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board reviews and approves the Director's salary based on a review of the annual activity of the Organization and comparable compensation data of other Montessori schools. The Board reviews and approves Officer salaries based on a review of the annual activity of the Organization and comparable compensation data of other Montessori schools.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization makes available all governing documents, the conflict of interest policy, financial records, and Form 990 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 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0587155
IRS990/TotalAssetsEOYAmt0593685
IRS990/TotalAssetsGrp/BOYAmt0587155
IRS990/TotalAssetsGrp/EOYAmt0593685
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt037810
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03831
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0273434
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0666159
IRS990/TotalFunctionalExpensesGrp/TotalAmt0943424
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05204
IRS990/TotalLiabilitiesEOYAmt0158988
IRS990/TotalLiabilitiesGrp/BOYAmt05204
IRS990/TotalLiabilitiesGrp/EOYAmt0158988
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0581951
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0434697
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0666159
IRS990/TotalProgramServiceRevenueAmt0745607
IRS990/TotalReportableCompFromOrgAmt088923
IRS990/TotalRevenueGrp/ExclusionAmt016458
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0745607
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0799875
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0587155
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0593685
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0365
IRS990/TravelGrp/TotalAmt0365

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.85$1.40$1.44$1.54$1.34$0.20
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.64$1.41$1.23$1.54$1.21$0.32
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.03$0.86$1.16$1.14$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.01$0.84$1.26$0.98$0.28
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.15$0.60$0.84$0.71$0.13
2020Detailed filing. Detailed filing data is available for this year.$0.59$0.16$0.43$0.80$0.94$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.01$0.58$0.97$0.94$0.03
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.03$0.55$0.98$0.93$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.00$0.51$0.92$0.86$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.00$0.44$1.00$0.84$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.91$0.90$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.90$0.86$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$0.86
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$0.86
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.00$0.21$0.80