Civic Intelligence

Washington State Chiropractic Assoc

990 • Fiscal year 2021 • EIN 91-1511660

Jan 01, 2021 to Dec 31, 2021 • Filed on Feb 24, 2022

21400 International Blvd Ste 207Seatac, WA 98198-6086

(206) 868-6055

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$322,137

Up $157,416 (+96%) from 2020

Net Assets

Up

$322,075

Up $158,779 (+97%) from 2020

Liabilities

Down

$62

Down $1,363 (-96%) from 2020

Revenue And Expenses

Revenue

Up

$958,175

Up $254,349 (+36%) from 2020

Expenses

Up

$779,396

Up $135,915 (+21%) from 2020

Net Income

Up

$178,779

Up $118,434 (+196%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $161,599Liabilities 2011: $0Net Assets 2011: $161,5992011Assets 2012: $215,322Liabilities 2012: $0Net Assets 2012: $215,3222012Assets 2013: $235,593Liabilities 2013: $0Net Assets 2013: $235,5932013Assets 2014: $180,272Liabilities 2014: $0Net Assets 2014: $180,2722014Assets 2015: $173,408Liabilities 2015: $210Net Assets 2015: $173,1982015Assets 2016: $147,572Liabilities 2016: $0Net Assets 2016: $147,5722016Assets 2017: $123,069Liabilities 2017: $5Net Assets 2017: $123,0642017Assets 2018: $134,856Liabilities 2018: $11Net Assets 2018: $134,8452018Assets 2019: $102,955Liabilities 2019: $4Net Assets 2019: $102,9512019Assets 2020: $164,721Liabilities 2020: $1,425Net Assets 2020: $163,2962020Assets 2021: $322,137Liabilities 2021: $62Net Assets 2021: $322,0752021Assets 2021: $426,137Liabilities 2021: $62Net Assets 2021: $426,0752021Assets 2022: $336,927Liabilities 2022: $0Net Assets 2022: $336,9272022Assets 2023: $247,900Liabilities 2023: $122Net Assets 2023: $247,7782023Assets 2024: $256,618Liabilities 2024: $10Net Assets 2024: $256,6082024

Highlighted filing

2021

Assets$322,137
Liabilities$62
Net Assets$322,075

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $688,8402011Revenue 2012: $716,149Expenses 2012: $662,426Net Income 2012: $53,7232012Revenue 2013: $718,786Expenses 2013: $698,515Net Income 2013: $20,2712013Revenue 2014: $698,081Expenses 2014: $753,402Net Income 2014: -$55,3212014Revenue 2015: $733,557Expenses 2015: $740,716Net Income 2015: -$7,1592015Revenue 2016: $692,127Expenses 2016: $717,753Net Income 2016: -$25,6262016Revenue 2017: $704,125Expenses 2017: $728,633Net Income 2017: -$24,5082017Revenue 2018: $702,562Expenses 2018: $690,781Net Income 2018: $11,7812018Revenue 2019: $732,274Expenses 2019: $764,168Net Income 2019: -$31,8942019Revenue 2020: $703,826Expenses 2020: $643,481Net Income 2020: $60,3452020Revenue 2021: $958,175Expenses 2021: $779,396Net Income 2021: $178,7792021Revenue 2021: $1,042,175Expenses 2021: $779,396Net Income 2021: $262,7792021Revenue 2022: $682,061Expenses 2022: $771,209Net Income 2022: -$89,1482022Revenue 2023: $766,741Expenses 2023: $855,890Net Income 2023: -$89,1492023Revenue 2024: $800,994Expenses 2024: $792,164Net Income 2024: $8,8302024

Highlighted filing

2021

Revenue$958,175
Expenses$779,396
Net Income$178,779
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Feb 24, 2022
Return Version
2021v4.0
Gross Receipts
$958,175
Mission and Program Overview

Mission

Professional trade association for chiropractors

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$75,753$239,357▲ $163,604
Savings and Temporary Cash Investments$64,371$78,374▲ $14,003
Land, Buildings, and Equipment, Net$2,196$2,005▼ $191
Total Assets$144,721$322,137▲ $177,416
Other Assets Total$2,401$2,401→ $0
Liabilities
Other Liabilities$1,425$62▼ $1,363
Total Liabilities$1,425$62▼ $1,363
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$143,296$322,075▲ $178,779
Total Net Assets Fund Balance$143,296$322,075▲ $178,779
Total Liabilities and Net Assets / Fund Balance$144,721$322,137▲ $177,416

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,005$25,087$27,092
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lori GrassiLobbyistFT$127,719$127,719
Jeff Curwen CaeExecutive DiFT$70,000$70,000

Board Members and Trustees

NameTitle
Brian Petersen DcPresident
Kimberly Palmer-yee DcPresident-el
Caitlin Quraishi DcDist1 Repres
Ron Wilcox DcDist10 Repre
John Sim DcDist2 Repres
Sarah Kolterman DcDist2 Repres
Paul Reed DcDist3 Repres
Robert Perkes DcDist4 Repres
Mark Jones DcDist5 Repres
David Stemp DcDist6 Rep&se
Diane M Sherwood-palmer DcDist7 Repres
Chad Hurst DcDist8 Repres
Randy Baze DcDist9 Repres
David Butters DcLegislatve D
Garry Baldwin DcPast Preside
Phillip Kriss DcPast-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$55,840
Program Service Revenue
$818,016
Investment Income
$58
Other Revenue
$84,261
Change in Net Assets
$178,779
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$424,459
Salaries, Compensation, and Employee Benefits$354,937
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$197,719
Other Salaries and Wages---$95,599
All Other Expenses---$91,364
Occupancy---$45,065
Other Expenses---$27,649
Other Employee Benefits---$26,588
Payroll Taxes---$24,372
Pension Plan Contributions---$10,659
Depreciation Depletion---$191
Total Functional Expenses$0$0$0$779,396
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Retirement Contribution Payable$62
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
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, Page 6, Part VI, Line 6

The organization is a washington state non-profit stock corporation; no person has any right to receive distributions of income or assets from the corporation

Form 990, Page 6, Part VI, Line 7A

The membership of the organization elects the board members of the governing body and also approve changes to the organizations by-laws

Form 990, Page 6, Part VI, Line 11B

Form 990 is provided to entire governing board; executive director reviews form 990 with cpa preparer; executive director reviews form 990 with executive committee and treasurer of the governing board; executive director files form 990 once approved by the executive committee and treasurer.

Form 990, Page 6, Part VI, Line 12C

The executive director and the governing body, with the assistance of the organization's independent legal counsel, monitor and enforce the organization's conflict of interest policy.

Form 990, Page 6, Part VI, Line 15A

Executive director's compensation is set annually by the governing body following a comprehensive performance analysis and salary survey for executive directors of like-sized organizations. The board members of the governing body are all volunteers and receive zero compensation.

Form 990, Page 6, Part VI, Line 19

The organization makes its various documents available to the public upon request and appointment to review such documents at the organization's business offices during regular business hours.

Filing and Contact Details

Filer

Filer Name
Wa State Chiropractic Association
EIN
91-1511660
Phone
2068686055
Address
21400 INTERNATIONAL BLVD STE 207, SEATAC, WA 98198-6086

Signing Officer

Name
Jeff Curwen Cae
Title
Executive Director
Phone
2068686055
Signed
2022-02-24

Organization Details

Principal Officer
Jeff Curwen Cae
Formed
1990
Legal Domicile
Wa
Voting Board Members
13
Independent Board Members
13
Employees
4

Preparer

Firm
Benton Bray Pllc
Address
3015 112TH AVE NE STE 210, BELLEVUE, WA 98004
Preparer
Tyler Opp CPA
Phone
4258278100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Printing & publication 20,881 0 0 equipment leasing 9,645 0 0 government affairs 8,730 0 0 accounting fees 8,050 0 0 organizational develop. 7,461 0 0 legal fund 7,423 0 0 phone and internet 5,803 0 0 subscription fees 4,184 0 0 contract labor 4,048 0 0 board of directors 3,917 0 0 postage 2,913 0 0 payroll expenses 2,389 0 0 insurance 2,373 0 0 office supplies 1,916 0 0 equipment fund 1,411 0 0 taxes & licenses 148 0 0 staff expense 72 0 0 total 91,364 0 0

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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/ProgSrvcAccomActy2Grp/Desc0PROFESSIONAL DEVELOPMENT & EDUCATION - PROVIDE ANNUAL STATE-WIDE CONVENTION FOR TRAINING AND SHARING OF IDEAS TO ENHANCE A DOCTOR'S PRACTICE AND MEET CONTINUING EDUCATION REQUIREMENTS; SPONSOR CONTINUING EDUCATION SEMINARS; PROVIDE COMMUNITY WITH INFORMATION ABOUT CHIROPRACTIC SERVICES
IRS990/ProgSrvcAccomActy3Grp/Desc0GOVERNMENT & INDUSTRY RELATIONS - REPRESENT THE CHIROPRACTIC PROFESSION TO STATE LAWMAKERS, REGULATORS, GOVERNMENT PURCHASING ENTITIES, PRIVATE INSURANCE COMPANIES AND PRIVATE EMPLOYERS
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt039
IRS990/PYOtherExpensesAmt0308105
IRS990/PYOtherRevenueAmt081293
IRS990/PYProgramServiceRevenueAmt0602494
IRS990/PYRevenuesLessExpensesAmt040345
IRS990/PYSalariesCompEmpBnftPaidAmt0335376
IRS990/PYTotalExpensesAmt0643481
IRS990/PYTotalRevenueAmt0683826
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0178779
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt064371
IRS990/SavingsAndTempCashInvstGrp/EOYAmt078374
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02005
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt025087
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt027092
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt062
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RETIREMENT CONTRIBUTION PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02005
IRS990ScheduleD/TotalLiabilityAmt062
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A WASHINGTON STATE NON-PROFIT STOCK CORPORATION; NO PERSON HAS ANY RIGHT TO RECEIVE DISTRIBUTIONS OF INCOME OR ASSETS FROM THE CORPORATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERSHIP OF THE ORGANIZATION ELECTS THE BOARD MEMBERS OF THE GOVERNING BODY AND ALSO APPROVE CHANGES TO THE ORGANIZATIONS BY-LAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PROVIDED TO ENTIRE GOVERNING BOARD; EXECUTIVE DIRECTOR REVIEWS FORM 990 WITH CPA PREPARER; EXECUTIVE DIRECTOR REVIEWS FORM 990 WITH EXECUTIVE COMMITTEE AND TREASURER OF THE GOVERNING BOARD; EXECUTIVE DIRECTOR FILES FORM 990 ONCE APPROVED BY THE EXECUTIVE COMMITTEE AND TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR AND THE GOVERNING BODY, WITH THE ASSISTANCE OF THE ORGANIZATION'S INDEPENDENT LEGAL COUNSEL, MONITOR AND ENFORCE THE ORGANIZATION'S CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXECUTIVE DIRECTOR'S COMPENSATION IS SET ANNUALLY BY THE GOVERNING BODY FOLLOWING A COMPREHENSIVE PERFORMANCE ANALYSIS AND SALARY SURVEY FOR EXECUTIVE DIRECTORS OF LIKE-SIZED ORGANIZATIONS. THE BOARD MEMBERS OF THE GOVERNING BODY ARE ALL VOLUNTEERS AND RECEIVE ZERO COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS VARIOUS DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND APPOINTMENT TO REVIEW SUCH DOCUMENTS AT THE ORGANIZATION'S BUSINESS OFFICES DURING REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PRINTING & PUBLICATION 20,881 0 0 EQUIPMENT LEASING 9,645 0 0 GOVERNMENT AFFAIRS 8,730 0 0 ACCOUNTING FEES 8,050 0 0 ORGANIZATIONAL DEVELOP. 7,461 0 0 LEGAL FUND 7,423 0 0 PHONE AND INTERNET 5,803 0 0 SUBSCRIPTION FEES 4,184 0 0 CONTRACT LABOR 4,048 0 0 BOARD OF DIRECTORS 3,917 0 0 POSTAGE 2,913 0 0 PAYROLL EXPENSES 2,389 0 0 INSURANCE 2,373 0 0 OFFICE SUPPLIES 1,916 0 0 EQUIPMENT FUND 1,411 0 0 TAXES & LICENSES 148 0 0 STAFF EXPENSE 72 0 0 TOTAL 91,364 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0144721
IRS990/TotalAssetsEOYAmt0322137
IRS990/TotalAssetsGrp/BOYAmt0144721
IRS990/TotalAssetsGrp/EOYAmt0322137
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt055840
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0779396
IRS990/TotalGrossUBIAmt047111
IRS990/TotalLiabilitiesBOYAmt01425
IRS990/TotalLiabilitiesEOYAmt062
IRS990/TotalLiabilitiesGrp/BOYAmt01425
IRS990/TotalLiabilitiesGrp/EOYAmt062
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0143296
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0322075
IRS990/TotalProgramServiceRevenueAmt0818016
IRS990/TotalReportableCompFromOrgAmt0197719
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0855224
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0958175
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt047111
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0144721
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0322137
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt021400 INTERNATIONAL BLVD STE 207
IRS990/USAddress/CityNm0SEATAC
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098198
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.CHIROHEALTH.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF CURWEN CAE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02068686055
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WA STATE CHIROPRACTIC ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WAST
ReturnHeader/Filer/EIN0911511660
ReturnHeader/Filer/PhoneNum02068686055
ReturnHeader/Filer/USAddress/AddressLine1Txt021400 INTERNATIONAL BLVD STE 207
ReturnHeader/Filer/USAddress/CityNm0SEATAC
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd0981986086
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0821028623
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BENTON BRAY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03015 112TH AVE NE STE 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BELLEVUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098004
ReturnHeader/PreparerPersonGrp/PhoneNum04258278100
ReturnHeader/PreparerPersonGrp/PreparationDt02022-02-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TYLER OPP CPA
ReturnHeader/ReturnTs02022-03-04T17:14:10-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JEFF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CURWEN
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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.$0.26$0.00$0.26$0.80$0.79$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.77$0.86$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.68$0.77$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.00$0.43$1.04$0.78$0.26
2021Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.96$0.78$0.18
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$0.70$0.64$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.73$0.76$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$0.70$0.69$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$0.70$0.73$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.69$0.72$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.73$0.74$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$0.70$0.75$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.72$0.70$0.02
2012Summary only. Only limited summary data is available for this year.$0.22$0.00$0.22$0.72$0.66$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$0.69