Civic Intelligence

The Bellwether School and Family Resource Center Inc.

990 • Fiscal year 2017 • EIN 03-0345357

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 06, 2018

1186 South Brownell RoadWilliston, VT 05495

(802) 863-4839

Siviq Scores

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

Liabilities / Assets

96th percentile

1.40x

Higher debt load relative to assets than 96% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

83rd percentile

0.43x

Higher debt load relative to revenue than 83% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

67th percentile

11%

Higher net margin than 67% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

10th percentile

-17%

Faster asset growth than 10% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

80th percentile

33%

Faster revenue growth than 80% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$211,362

Down $43,554 (-17%) from 2016

Net Assets

Up

-$83,821

Up $76,701 (+48%) from 2016

Liabilities

Down

$295,183

Down $120,255 (-29%) from 2016

Revenue

Up

$688,287

Up $172,322 (+33%) from 2016

Expenses

Up

$611,587

Up $80,832 (+15%) from 2016

Net Income

Up

$76,700

Up $91,490 (+619%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $347,665Liabilities 2011: $411,586Net Assets 2011: -$63,9212011Assets 2012: $270,816Liabilities 2012: $345,058Net Assets 2012: -$74,2422012Assets 2013: $250,059Liabilities 2013: $369,081Net Assets 2013: -$119,0222013Assets 2014: $259,037Liabilities 2014: $400,478Net Assets 2014: -$141,4412014Assets 2015: $250,558Liabilities 2015: $392,646Net Assets 2015: -$142,0882015Assets 2016: $254,916Liabilities 2016: $415,438Net Assets 2016: -$160,5222016Assets 2017: $211,362Liabilities 2017: $295,183Net Assets 2017: -$83,8212017Assets 2018: $228,170Liabilities 2018: $300,652Net Assets 2018: -$72,4822018Assets 2019: $184,829Liabilities 2019: $257,070Net Assets 2019: -$72,2412019Assets 2020: $267,897Liabilities 2020: $316,548Net Assets 2020: -$48,6512020Assets 2021: $155,443Liabilities 2021: $224,522Net Assets 2021: -$69,0792021Assets 2022: $132,026Liabilities 2022: $181,754Net Assets 2022: -$49,7282022Assets 2023: $221,732Liabilities 2023: $274,074Net Assets 2023: -$52,3422023Assets 2024: $165,715Liabilities 2024: $199,078Net Assets 2024: -$33,3632024Assets 2025: $123,783Liabilities 2025: $116,794Net Assets 2025: $6,9892025

Highlighted filing

2017

Assets$211,362
Liabilities$295,183
Net Assets-$83,821

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $499,6362011Expenses 2012: $537,3522012Revenue 2013: $447,004Expenses 2013: $491,784Net Income 2013: -$44,7802013Revenue 2014: $454,006Expenses 2014: $476,425Net Income 2014: -$22,4192014Revenue 2015: $523,310Expenses 2015: $533,081Net Income 2015: -$9,7712015Revenue 2016: $515,965Expenses 2016: $530,755Net Income 2016: -$14,7902016Revenue 2017: $688,287Expenses 2017: $611,587Net Income 2017: $76,7002017Revenue 2018: $516,823Expenses 2018: $504,885Net Income 2018: $11,9382018Revenue 2019: $595,190Expenses 2019: $594,949Net Income 2019: $2412019Revenue 2020: $586,264Expenses 2020: $562,674Net Income 2020: $23,5902020Revenue 2021: $493,742Expenses 2021: $514,170Net Income 2021: -$20,4282021Revenue 2022: $557,555Expenses 2022: $538,204Net Income 2022: $19,3512022Revenue 2023: $622,632Expenses 2023: $625,246Net Income 2023: -$2,6142023Revenue 2024: $691,259Expenses 2024: $672,279Net Income 2024: $18,9802024Revenue 2025: $630,616Expenses 2025: $590,264Net Income 2025: $40,3522025

Highlighted filing

2017

Revenue$688,287
Expenses$611,587
Net Income$76,700
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 6, 2018
Return Version
2016v3.1
Gross Receipts
$688,287
Mission and Program Overview

Mission

Educational - elementary and preschool

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$125,038$143,846▲ $18,808
Cash and Non-Interest-Bearing Accounts$-3,323$60,623▲ $63,946
Accounts Receivable$131,353$5,893▼ $125,460
Prepaid Expenses and Deferred Charges$1,848$1,000▼ $848
Total Assets$254,916$211,362▼ $43,554
Liabilities
Other Liabilities$232,440$203,280▼ $29,160
Deferred Revenue$176,746$87,284▼ $89,462
Accounts Payable and Accrued Expenses$6,252$4,619▼ $1,633
Total Liabilities$415,438$295,183▼ $120,255
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$5,480-
Unrestricted Net Assets$-160,522$-89,301▲ $71,221
Total Net Assets Fund Balance$-160,522$-83,821▲ $76,701
Total Liabilities and Net Assets / Fund Balance$254,916$211,362▼ $43,554

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$143,846$348,616$492,462
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lindsey DesrochersDirectorFT$43,579$2,731$46,310
Kaitlyn DesautelsSecretaryFT$41,948$2,750$44,698

Board Members and Trustees

NameTitle
Mary GanzenmullerPresident
Bethany GibbsDirector
Jeremy EverittDirector
Michael WaymanDirector
Heather BelcherTreasurer
Ryan TorresVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$119,573
Program Service Revenue
$568,714
Investment Income
$0
Other Revenue
$0
All Other Contributions
$119,573
Change in Net Assets
$76,700

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$71,443
Total Noncash Contributions1$71,443
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$394,864
Other Expenses$185,188
Grants and Similar Amounts Paid$31,535
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$205,970$13,254-$219,224
Current Officers, Directors, Trustees, and Key Employees$36,137$88,081-$124,218
Depreciation Depletion$51,795$840-$52,635
Occupancy$28,216$11,081-$39,297
Grants to Domestic Individuals$30,975--$30,975
Payroll Taxes$20,055$8,692-$28,747
Other Employee Benefits$14,600$4,105-$18,705
All Other Expenses$15,321$891-$16,212
Insurance$3,684$9,856-$13,540
Fees for Services Accounting$2,774$6,045-$8,819
Advertising$6,508--$6,508
Information Technology-$5,938-$5,938
Office Expenses$2,546$1,761-$4,307
Pension Plan Contributions$3,915$55-$3,970
Fees for Services Legal-$3,784-$3,784
Other Expenses$2,749--$2,749
Fees for Services Management-$2,069-$2,069
Interest-$588-$588
Grants to Domestic Orgs$560--$560
Total Functional Expenses$454,547$157,040$0$611,587
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Notes Payable$170,250
Accrued Payroll$25,138
Dependent Care Liability$4,279
Accrued Payroll Taxes$1,923
Mc- Lindseyd$902
Mc - Lindsayh$370
Mc - Angela$181
Mc - Peter$139
Mc - Kaitlyn$46
Mc - Dan$42
Tuition Insurance Liability$10
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 11B

The form 990 is reviewed by the president.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
The Bellwether School
EIN
03-0345357
Phone
8028634839
Address
1186 SOUTH BROWNELL ROAD, WILLISTON, VT 05495

Signing Officer

Name
Heather Belcher
Title
Treasurer
Phone
8028461416
Signed
2018-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Belcher
Formed
1984
Legal Domicile
Vt
Voting Board Members
8
Independent Board Members
8
Employees
24

Preparer

Firm
Associates in Accounting Plc
Address
1035 HINESBURG RD, SOUTH BURLINGTON, VT 05403-7630
Preparer
Craig Isvak CPA Cva
Phone
8028789619
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Multi-age preschool and primary school serving 37 full time and 14 part time students during the 2016-2017 school year.

Form 990, Part XI, Line 9

ROUNDING 1

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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/PYInvestmentIncomeAmt04
IRS990/PYOtherExpensesAmt0107468
IRS990/PYOtherRevenueAmt08677
IRS990/PYProgramServiceRevenueAmt0478500
IRS990/PYRevenuesLessExpensesAmt0-14790
IRS990/PYSalariesCompEmpBnftPaidAmt0397367
IRS990/PYTotalExpensesAmt0530755
IRS990/PYTotalRevenueAmt0515965
IRS990/ReconcilationRevenueExpnssAmt076700
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0143846
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0348616
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0492462
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0170250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt125138
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt24279
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31923
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4902
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5370
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt6181
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt7139
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt846
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt942
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1010
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEPENDENT CARE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4MC- LINDSEYD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5MC - LINDSAYH
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6MC - ANGELA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7MC - PETER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc8MC - KAITLYN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc9MC - DAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc10TUITION INSURANCE LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0143846
IRS990ScheduleD/TotalLiabilityAmt0203280
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NON-DISCRIMINATORY POLICY PUBLISHED IN THE BURLINGTON FREE PRESS ON DECEMBER 13, 2016.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt030975
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt071443
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MULTI-AGE PRESCHOOL AND PRIMARY SCHOOL SERVING 37 FULL TIME AND 14 PART TIME STUDENTS DURING THE 2016-2017 SCHOOL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt05480
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0254916
IRS990/TotalAssetsEOYAmt0211362
IRS990/TotalAssetsGrp/BOYAmt0254916
IRS990/TotalAssetsGrp/EOYAmt0211362
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0119573
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0157040
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0454547
IRS990/TotalFunctionalExpensesGrp/TotalAmt0611587
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0415438
IRS990/TotalLiabilitiesEOYAmt0295183
IRS990/TotalLiabilitiesGrp/BOYAmt0415438
IRS990/TotalLiabilitiesGrp/EOYAmt0295183
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-160522
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-83821
IRS990/TotalOtherCompensationAmt05481
IRS990/TotalOtherProgSrvcExpenseAmt0194380
IRS990/TotalOtherProgSrvcGrantAmt031535
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0-10426
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0-10426
IRS990/TotalProgramServiceExpensesAmt0454547
IRS990/TotalProgramServiceRevenueAmt0568714
IRS990/TotalReportableCompFromOrgAmt085527
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0568714
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0688287
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0254916
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0211362
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-160522
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-89301
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt025 MEADOWLARK ACRES ROAD
IRS990/USAddress/CityNm0WESTFORD
IRS990/USAddress/StateAbbreviationCd0VT
IRS990/USAddress/ZIPCd005494

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$1.17$0.07$6.31$5.90$0.40
2024Detailed filing. Detailed filing data is available for this year.$1.66$1.99$0.33$6.91$6.72$0.19
2023Detailed filing. Detailed filing data is available for this year.$2.22$2.74$0.52$6.23$6.25$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.32$1.82$0.50$5.58$5.38$0.19
2021Detailed filing. Detailed filing data is available for this year.$1.55$2.25$0.69$4.94$5.14$0.20
2020Detailed filing. Detailed filing data is available for this year.$2.68$3.17$0.49$5.86$5.63$0.24
2019Detailed filing. Detailed filing data is available for this year.$1.85$2.57$0.72$5.95$5.95$0.00
2018Detailed filing. Detailed filing data is available for this year.$2.28$3.01$0.72$5.17$5.05$0.12
2017Detailed filing. Detailed filing data is available for this year.$2.11$2.95$0.84$6.88$6.12$0.77
2016Detailed filing. Detailed filing data is available for this year.$2.55$4.15$1.61$5.16$5.31$0.15
2015Detailed filing. Detailed filing data is available for this year.$2.51$3.93$1.42$5.23$5.33$0.10
2014Detailed filing. Detailed filing data is available for this year.$2.59$4.00$1.41$4.54$4.76$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$3.69$1.19$4.47$4.92$0.45
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.71$3.45$0.74$5.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.48$4.12$0.64$5.00