Civic Intelligence

Belmont Day School Inc.

990 • Fiscal year 2016 • EIN 04-2108347

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 01, 2016

55 Day School LaneBelmont, MA 02478

(617) 484-3078

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.39x

Higher debt load relative to assets than 62% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Liabilities / Revenue

78th percentile

1.14x

Higher debt load relative to revenue than 78% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Net Margin

66th percentile

7.6%

Higher net margin than 66% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Top Officer Pay

69th percentile

$340,860

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Asset Growth

41st percentile

0.5%

Faster asset growth than 41% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Revenue Growth

37th percentile

-1.1%

Faster revenue growth than 37% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Assets

Up

$36,024,525

Up $188,168 (+0.5%) from 2015

Net Assets

Up

$21,828,591

Up $345,380 (+1.6%) from 2015

Liabilities

Down

$14,195,934

Down $157,212 (-1.1%) from 2015

Revenue

Down

$12,474,817

Down $138,390 (-1.1%) from 2015

Expenses

Up

$11,524,483

Up $794,583 (+7.4%) from 2015

Net Income

Down

$950,334

Down $932,973 (-50%) from 2015

Historical Trend

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2011: $32,633,727Liabilities 2011: $15,588,772Net Assets 2011: $17,044,9552011Assets 2012: $31,506,992Liabilities 2012: $14,981,098Net Assets 2012: $16,525,8942012Assets 2013: $32,469,122Liabilities 2013: $14,532,430Net Assets 2013: $17,936,6922013Assets 2014: $34,547,776Liabilities 2014: $14,788,848Net Assets 2014: $19,758,9282014Assets 2015: $35,836,357Liabilities 2015: $14,353,146Net Assets 2015: $21,483,2112015Assets 2016: $36,024,525Liabilities 2016: $14,195,934Net Assets 2016: $21,828,5912016Assets 2017: $39,403,067Liabilities 2017: $14,262,227Net Assets 2017: $25,140,8402017Assets 2018: $43,358,142Liabilities 2018: $15,689,329Net Assets 2018: $27,668,8132018Assets 2019: $48,029,365Liabilities 2019: $20,103,925Net Assets 2019: $27,925,4402019Assets 2020: $46,733,277Liabilities 2020: $18,006,493Net Assets 2020: $28,726,7842020Assets 2021: $53,894,213Liabilities 2021: $23,437,227Net Assets 2021: $30,456,9862021Assets 2022: $53,871,739Liabilities 2022: $25,212,340Net Assets 2022: $28,659,3992022Assets 2023: $55,318,139Liabilities 2023: $25,449,924Net Assets 2023: $29,868,2152023Assets 2024: $57,227,274Liabilities 2024: $25,877,712Net Assets 2024: $31,349,5622024Assets 2025: $61,918,417Liabilities 2025: $26,158,412Net Assets 2025: $35,760,0052025

Highlighted filing

2016

Assets$36,024,525
Liabilities$14,195,934
Net Assets$21,828,591

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2011: $9,747,3142011Expenses 2012: $9,827,2552012Revenue 2013: $10,344,472Expenses 2013: $10,081,033Net Income 2013: $263,4392013Revenue 2014: $10,442,675Expenses 2014: $10,293,030Net Income 2014: $149,6452014Revenue 2015: $12,613,207Expenses 2015: $10,729,900Net Income 2015: $1,883,3072015Revenue 2016: $12,474,817Expenses 2016: $11,524,483Net Income 2016: $950,3342016Revenue 2017: $14,321,875Expenses 2017: $11,942,442Net Income 2017: $2,379,4332017Revenue 2018: $14,275,355Expenses 2018: $12,010,453Net Income 2018: $2,264,9022018Revenue 2019: $13,582,439Expenses 2019: $13,815,235Net Income 2019: -$232,7962019Revenue 2020: $15,709,701Expenses 2020: $14,885,841Net Income 2020: $823,8602020Revenue 2021: $15,099,319Expenses 2021: $15,962,996Net Income 2021: -$863,6772021Revenue 2022: $17,214,948Expenses 2022: $16,639,157Net Income 2022: $575,7912022Revenue 2023: $17,961,817Expenses 2023: $18,131,431Net Income 2023: -$169,6142023Revenue 2024: $19,865,243Expenses 2024: $19,492,373Net Income 2024: $372,8702024Revenue 2025: $23,424,787Expenses 2025: $20,664,701Net Income 2025: $2,760,0862025

Highlighted filing

2016

Revenue$12,474,817
Expenses$11,524,483
Net Income$950,334
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 1, 2016
Return Version
2015v2.1
Gross Receipts
$12,696,858
Mission and Program Overview

Mission

SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$14,902,619$14,789,887▼ $112,732
Investments in Publicly Traded Securities$12,303,571$12,256,970▼ $46,601
Savings and Temporary Cash Investments$4,412,611$4,218,375▼ $194,236
Pledges and Grants Receivable$1,650,666$1,633,053▼ $17,613
Investments Other Securities$1,562,796$1,401,949▼ $160,847
Cash and Non-Interest-Bearing Accounts$609,959$1,371,405▲ $761,446
Prepaid Expenses and Deferred Charges$284,512$242,260▼ $42,252
Accounts Receivable$7,673$15,115▲ $7,442
Total Assets$35,836,357$36,024,525▲ $188,168
Other Assets Total$101,950$95,511▼ $6,439
Liabilities
Tax Exempt Bond Liabilities$9,299,078$8,838,398▼ $460,680
Deferred Revenue$3,907,340$4,215,372▲ $308,032
Accounts Payable and Accrued Expenses$1,146,728$1,142,164▼ $4,564
Total Liabilities$14,353,146$14,195,934▼ $157,212
Net Assets / Fund Balance
Unrestricted Net Assets$14,120,147$14,368,503▲ $248,356
Permanently Rstr Net Assets$3,800,837$3,803,033▲ $2,196
Temporarily Rstr Net Assets$3,562,227$3,657,055▲ $94,828
Total Net Assets Fund Balance$21,483,211$21,828,591▲ $345,380
Total Liabilities and Net Assets / Fund Balance$35,836,357$36,024,525▲ $188,168

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,753,654$7,557,849$19,311,503
Equipment$1,015,940$1,690,196$2,706,136
Other Land Buildings$902,713$723,141$1,625,854
Land$1,117,580-$1,117,580

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$13,866,367$593,060▼ $402,736$572,170$13,484,521
2014$13,789,689$559,737▲ $34,619$517,678$13,866,367
2013$13,340,068$468,949▲ $1,929,657$1,948,985$13,789,689
2012$12,210,495$171,516▲ $1,470,274$512,217$13,340,068
2011$12,693,980$534,508▼ $540,958$477,035$12,210,495
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Annette RaphelTrustee/head of SchoolFT$321,463$19,397$340,860
Lucille R KooyoomjianDirector of Finance and OpFT$159,068$19,152$178,220
Deborah BrissendenAssistant Head of SchoolFT$116,661$7,884$124,545
Dorothy RyanDirector of TechnologyFT$100,405$12,196$112,601
Larissa RochfordTeacher/trusteeFT$69,712$14,510$84,222
Amy SprungTrustee/librarianFT$63,920$10,656$74,576

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Marc Truant & AssociatesConstruction & Renovation32 WARREN STREET, Cambridge, MA 02141$487,820
Utile INCArchitect115 KINGSTON STREET, Boston, MA 02111$129,797
Sysco Boston LLCFood Service99 SPRING STREET, Plympton, MA 02367$109,040
Revenue and Support

Revenue Composition

Contributions and Grants
$1,740,684
Program Service Revenue
$10,443,191
Investment Income
$238,457
Other Revenue
$52,485
All Other Contributions
$1,740,684
Change in Net Assets
$950,334

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded3$24,271Fair Market Value (FMV) at Donation
Other Non Cash Contri Table4$4,549Fair Market Value (FMV) at Donation
Other Non Cash Contri Table4$2,591Fair Market Value (FMV) at Donation
Other Non Cash Contri Table1$644Fair Market Value (FMV) at Donation
Books and Publications-$426Fair Market Value (FMV) at Donation
Total Noncash Contributions12$32,481-

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,474,207
Revenue Not Reported on Financial Statements
$610
Revenue Not Reported on Form 990
$-1,890,728
Total Revenue per Audited Statements
$10,583,479
Total Revenue per Form 990
$12,474,817
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,083,411
Other Expenses$3,251,530
Grants and Similar Amounts Paid$1,189,542
Total Fundraising Expense$438,668
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,511,704$466,964$227,254$5,205,922
Grants to Domestic Individuals$1,189,542--$1,189,542
Depreciation Depletion$753,490$3,942$1,057$758,489
Current Officers, Directors, Trustees, and Key Employees$172,256$507,958$35,936$716,150
Office Expenses$472,047$45,223$29,099$546,369
Other Employee Benefits$482,964$22,561$7,182$512,707
Occupancy$461,537$2,252$605$464,394
Payroll Taxes$341,344$58,808$19,556$419,708
Interest$281,145$1,471$394$283,010
Fees for Services Other$227,114$3,917-$231,031
Pension Plan Contributions$194,682$27,794$6,448$228,924
Insurance$2,203$114,182-$116,385
Information Technology$102,476-$6,478$108,954
Other Expenses$21,735$71,898$0$93,633
Advertising$18,616$49,430$8,427$76,473
Conferences and Meetings$71,505--$71,505
All Other Expenses$49,445--$49,445
Fees for Services Legal-$34,481-$34,481
Fees for Services Accounting-$33,860-$33,860
Fees for Service Investment Mgmnt Fees-$610-$610
Total Functional Expenses$9,579,552$1,506,263$438,668$11,524,483

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$11,524,483
Expenses per Audited Statements$10,238,099
Total Expenses per Audited Statements$10,238,099
Expenses Not Reported on Financial Statements$1,286,384
Other Expense Adjustments$1,285,774
Expenses Not Reported on Form 990$0
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

Bond Issues

BondIssuerIssuedIssue PricePurpose
AMassachusetts Development Finance Agency2011-05-03$11,000,000To pay off 2001 bonds and various school projects, including an hvac system.

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$11,000,000$9,230,547$2,161,602$103,820

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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, Section A, Line 6

The school's members consist of parents, step-parents and legally appointed guardians of students at the school, elected trustees who are not otherwise members and certain other persons as defined in the school's by-laws.

Form 990, Part VI, Section A, Line 7A

The members (see schedule o response to form 990, part vi, section a, line 6) can elect, remove and suspend trustees.

Form 990, Part VI, Section A, Line 7B

The members must approve any changes that are made to the organization's by-laws.

Form 990, Part VI, Section B, Line 11

The form 990 and all required schedules were reviewed completely by the audit committee of the board, the director of finance and operations, and the head of school prior to its filing. The final form 990 was filed in the office of the director of finance and operations subsequent to its filing with the irs and is available for all members of the board of trustees to review.

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

The school's conflict of interest policy specifically covers all members of the board of trustees. The board also requires the director of finance and operations to be covered by the policy. On an annual basis these individuals must review the policy and disclose any potential conflicts. In addition, the executive committee of the board of trustees, the committee on trustees, the finance committee, and the board of trustees as a whole review every substantive transaction that might give rise to a real or perceived conflict in accordance with the conflict of interest policy. If a conflict is determined to exist, at any board meeting in which a proposed transaction or decision involving a conflict is considered, the individual with a personal interest shall make a full statement of facts regarding the matter and the scope of his or her interest, which disclosure shall be made in the minutes of the meeting. The individual shall then recuse himself or herself from the board's deliberations and voting on the proposed transaction or decision.

Form 990, Part VI, Section B, Line 15

To determine compensation for the head of school and director of finance and operations, the school follows the guidelines for the rebuttable presumption of reasonableness as set forth in the general instructions of the 990. These guidelines were most recently followed to establish the compensation for both the head of school and the director of finance and operations for fiscal 2016.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and our audited financial statements are available in the office of the director of finance and operations.

Filing and Contact Details

Filer

Filer Name
Belmont Day School Inc
EIN
04-2108347
Phone
6174843078
Address
55 DAY SCHOOL LANE, BELMONT, MA 02478

Signing Officer

Name
Brendan Largay
Title
Head of School
Phone
6174843078
Signed
2016-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brendan Largay
Formed
1927
Legal Domicile
Ma
Voting Board Members
26
Independent Board Members
23
Employees
231
Volunteers
75

Preparer

Firm
Blum Shapiro & Company Pc
Address
1 PINE HILL DRIVE SUITE 301, QUINCY, MA 02169-7431
Preparer
Michelle Y Hatch
Phone
7819821001
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1:

Belmont day school was founded in 1927 by a group of parents committed to providing children with a strong academic foundation and many opportunities for creative expression. Today, as then, the school's program guides and challenges the intellectual, social, emotional, moral, artistic, and physical growth of each child. Belmont day school strives to be a diverse community dedicated to academic excellence and intellectual discipline where students feel secure, experience the joys of learning, and know their accomplishments are valued. At belmont day school we view education as a process by which children become self-motivated, life-long learners who take responsibility for themselves, each other and the world around them. The curriculum is dynamic and rigorous and reflects an understanding of the many ways children develop and learn. In every grade, new concepts are introduced, reinforced and mastered through a range of concrete experiences and opportunities that develop abstract reasoning. Teachers guide and instruct students individually and in small groups while providing time for students to learn from one another. The faculty pursues ongoing professional development, and regularly evaluates curriculum in light of the best educational theory and practice. The school and all its members commit to and practice six core values: respect, honesty, responsibility, caring, joy and excellence. Faculty, students, parents and administrators integrate these values into curricular choices, working relationships, community service and all other aspects of school life. It is this vision of education that guides the school now and has characterized the school since its founding.

FORM 990, PART III, LINE 1:

Belmont day school was founded in 1927 by a group of parents committed to providing children with a strong academic foundation and many opportunities for creative expression. Today, as then, the school's program guides and challenges the intellectual, social, emotional, moral, artistic, and physical growth of each child. Belmont day school strives to be a diverse community dedicated to academic excellence and intellectual discipline where students feel secure, experience the joys of learning, and know their accomplishments are valued. At belmont day school we view education as a process by which children become self-motivated, life-long learners who take responsibility for themselves, each other and the world around them. The curriculum is dynamic and rigorous and reflects an understanding of the many ways children develop and learn. In every grade, new concepts are introduced, reinforced and mastered through a range of concrete experiences and opportunities that develop abstract reasoning. Teachers guide and instruct students individually and in small groups while providing time for students to learn from one another. The faculty pursues ongoing professional development, and regularly evaluates curriculum in light of the best educational theory and practice. The school and all its members commit to and practice six core values: respect, honesty, responsibility, caring, joy and excellence. Faculty, students, parents and administrators integrate these values into curricular choices, working relationships, community service and all other aspects of school life. It is this vision of education that guides the school now and has characterized the school since its founding.

FORM 990, PART XI, LINE 9:

Change in split interest agreement 41,333.

Financial Statement Notes

PART II, LINE 9:

The school purchased clafin field on march 28, 2001, which is subject to a conservation restriction requiring that it be preserved. This parcel is included in property and equipment on the statement of financial position and the school's management and buildings and grounds staff is aware of the preservation requirement and ensures it is followed. The land is adjacent to the school grounds and has been used as a playing field for physical education and athletic programs.

PART V, LINE 4:

The school's endowment includes both donor and board-restricted funds. These amounts are held in various investment vehicles so that the related income can be used to provide financial aid to families and to fund various programs.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Financial aid -1,189,542. Change in split interest agreement 41,333. Capital campaign expenses -96,232.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Financial aid 1,189,542. Capital campaign expenses 96,232.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE/LIBRARIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TEACHER/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21PRESIDENT/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22VICE PRESIDENT/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt23TREASURER/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt24CLERK/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt25TRUSTEE/HEAD OF SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR OF FINANCE AND OP
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR OF TECHNOLOGY
IRS990/Form990PartVIISectionAGrp/TitleTxt28ASSISTANT HEAD OF SCHOOL
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IRS990/FormationYr01927
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IRS990/FSAuditedInd01
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IRS990/GrantsToOrganizationsInd00
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IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt021828591
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-86795
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IRS990/OccupancyGrp/FundraisingAmt0605
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IRS990/OccupancyGrp/ProgramServicesAmt0461537
IRS990/OccupancyGrp/TotalAmt0464394
IRS990/OfficeExpensesGrp/FundraisingAmt029099

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.$61.9$26.2$35.8$23.4$20.7$2.76
2024Detailed filing. Detailed filing data is available for this year.$57.2$25.9$31.3$19.9$19.5$0.37
2023Detailed filing. Detailed filing data is available for this year.$55.3$25.4$29.9$18.0$18.1$0.17
2022Detailed filing. Detailed filing data is available for this year.$53.9$25.2$28.7$17.2$16.6$0.58
2021Detailed filing. Detailed filing data is available for this year.$53.9$23.4$30.5$15.1$16.0$0.86
2020Detailed filing. Detailed filing data is available for this year.$46.7$18.0$28.7$15.7$14.9$0.82
2019Detailed filing. Detailed filing data is available for this year.$48.0$20.1$27.9$13.6$13.8$0.23
2018Detailed filing. Detailed filing data is available for this year.$43.4$15.7$27.7$14.3$12.0$2.26
2017Detailed filing. Detailed filing data is available for this year.$39.4$14.3$25.1$14.3$11.9$2.38
2016Detailed filing. Detailed filing data is available for this year.$36.0$14.2$21.8$12.5$11.5$0.95
2015Detailed filing. Detailed filing data is available for this year.$35.8$14.4$21.5$12.6$10.7$1.88
2014Detailed filing. Detailed filing data is available for this year.$34.5$14.8$19.8$10.4$10.3$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.5$14.5$17.9$10.3$10.1$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.5$15.0$16.5$9.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.6$15.6$17.0$9.75