Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2019 • EIN 16-0348429

Apr 01, 2018 to Mar 31, 2019 • Filed on Jun 19, 2019

77 East Pearl StreetWellsville, NY 14895

(585) 593-5430

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

43rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Net Margin

34th percentile

-5.2%

Higher net margin than 34% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Top Officer Pay

86th percentile

$2,179

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Asset Growth

34th percentile

-3.3%

Faster asset growth than 34% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

26th percentile

-13%

Faster revenue growth than 26% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$284,452

Down $9,757 (-3.3%) from 2018

Net Assets

Down

$284,452

Down $9,757 (-3.3%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$189,334

Down $29,329 (-13%) from 2018

Expenses

Up

$199,092

Up $7,878 (+4.1%) from 2018

Net Income

Down

-$9,758

Down $37,207 (-136%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $242,904Liabilities 2011: $15,946Net Assets 2011: $226,9582011Assets 2012: $261,088Liabilities 2012: $16,264Net Assets 2012: $244,8242012Assets 2013: $265,676Liabilities 2013: $15,031Net Assets 2013: $250,6452013Assets 2014: $228,703Liabilities 2014: $49,324Net Assets 2014: $179,3792014Assets 2015: $261,415Liabilities 2015: $14,710Net Assets 2015: $246,7052015Assets 2016: $290,389Liabilities 2016: $14,694Net Assets 2016: $275,6952016Assets 2017: $281,470Liabilities 2017: $14,710Net Assets 2017: $266,7602017Assets 2018: $294,209Liabilities 2018: $0Net Assets 2018: $294,2092018Assets 2019: $284,452Liabilities 2019: $0Net Assets 2019: $284,4522019Assets 2020: $256,612Liabilities 2020: $10,273Net Assets 2020: $246,3392020Assets 2021: $283,664Liabilities 2021: $27,600Net Assets 2021: $256,0642021Assets 2022: $303,651Liabilities 2022: $30,653Net Assets 2022: $272,9982022Assets 2023: $325,352Liabilities 2023: $56,586Net Assets 2023: $268,7662023Assets 2024: $303,723Liabilities 2024: $93,003Net Assets 2024: $210,7202024Assets 2025: $347,621Liabilities 2025: $120,839Net Assets 2025: $226,7822025

Highlighted filing

2019

Assets$284,452
Liabilities$0
Net Assets$284,452

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $76,5232011Revenue 2012: $92,154Expenses 2012: $74,289Net Income 2012: $17,8652012Revenue 2013: $77,686Expenses 2013: $71,865Net Income 2013: $5,8212013Revenue 2014: $196,177Expenses 2014: $216,421Net Income 2014: -$20,2442014Revenue 2015: $210,494Expenses 2015: $143,168Net Income 2015: $67,3262015Revenue 2016: $183,075Expenses 2016: $154,085Net Income 2016: $28,9902016Revenue 2017: $172,310Expenses 2017: $181,245Net Income 2017: -$8,9352017Revenue 2018: $218,663Expenses 2018: $191,214Net Income 2018: $27,4492018Revenue 2019: $189,334Expenses 2019: $199,092Net Income 2019: -$9,7582019Revenue 2020: $150,680Expenses 2020: $162,564Net Income 2020: -$11,8842020Revenue 2021: $135,784Expenses 2021: $126,059Net Income 2021: $9,7252021Revenue 2022: $154,271Expenses 2022: $137,337Net Income 2022: $16,9342022Revenue 2023: $28,215Expenses 2023: $32,447Net Income 2023: -$4,2322023Revenue 2024: $111,606Expenses 2024: $169,652Net Income 2024: -$58,0462024Revenue 2025: $195,989Expenses 2025: $179,927Net Income 2025: $16,0622025

Highlighted filing

2019

Revenue$189,334
Expenses$199,092
Net Income-$9,758
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jun 19, 2019
Return Version
2018v3.1
Gross Receipts
$254,122
Mission and Program Overview

Mission

Fratneral lodge community service

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$175,271$168,249▼ $7,022
Cash and Non-Interest-Bearing Accounts$111,675$107,957▼ $3,718
Inventories for Sale or Use$7,263$8,246▲ $983
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$294,210$284,452▼ $9,758
Other Assets Total$1$0▼ $1
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$255,321$227,124▼ $28,197
Temporarily Rstr Net Assets$38,889$57,328▲ $18,439
Total Net Assets Fund Balance$294,210$284,452▼ $9,758
Total Liabilities and Net Assets / Fund Balance$294,210$284,452▼ $9,758

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$153,249$94,478$247,727
Other Land Buildings-$44,490$44,490
Land$15,000-$15,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Virginia ElliottTreasurerPT$2,179$2,179
Tim ColliganSecretaryPT$2,024$2,024

Board Members and Trustees

NameTitle
Terry DenhoffChaplin
Keith SlepEsquire
Mark DeGraffExalted Ruler
Shane ScottLeading Knight
Patrick LynchLect. Knight
Jody TorreyLoyal Knight
Thomas HandTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$57,512
Program Service Revenue
$0
Investment Income
$556
Other Revenue
$131,266
All Other Contributions
$44,978
Change in Net Assets
$-9,758

Audited Revenue Reconciliation

Revenue per Audited Statements
$189,334
Total Revenue per Audited Statements
$189,334
Total Revenue per Form 990
$189,334
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$100,118
Salaries, Compensation, and Employee Benefits$67,820
Grants and Similar Amounts Paid$31,154
Total Fundraising Expense$21,786
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$45,221$5,024-$50,245
Grants to Domestic Individuals$31,154--$31,154
Occupancy$23,650$2,628-$26,278
Payments to Affiliates-$14,605-$14,605
Payroll Taxes$12,035$1,337-$13,372
Insurance$7,152$795-$7,947
Depreciation Depletion$6,518$724-$7,242
Advertising$5,926$658-$6,584
Other Expenses$5,585$620$21,786$6,205
Conferences and Meetings$4,100$455-$4,555
Current Officers, Directors, Trustees, and Key Employees---$4,203
Fees for Services Accounting$2,700$300-$3,000
Office Expenses$1,724$192-$1,916
Total Functional Expenses$145,765$27,338$21,786$199,092

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$199,092
Total Expenses per Audited Statements$199,092
Total Expenses per Form 990$199,092
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$50,417
Fundraising Gross Income$12,504
Gaming Direct Expenses$6,652
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Scholarship breakfast$7,874$7,874-$7,874
Total Events$7,874$7,874-$7,874
Political and Lobbying Activity
Political campaign 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-
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
No
Other officer compensation reviewed
No
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 6: Explanation of Classes of Members or Shareholder

Elks is membership-only fraternal society

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

Form 990 provided to all trustees for review prior to filing

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Form 990 available at guidestar.org

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

Made available upon request

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of 1495
EIN
16-0348429
Phone
5855935430
Address
77 EAST PEARL STREET, WELLSVILLE, NY 14895

Signing Officer

Name
Mark DeGraff
Title
Exalted Ruler
Signed
2019-06-19
Discuss with paid preparer
Yes

Organization Details

Formed
1925
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
15
Volunteers
25

Preparer

Firm
Bysiek CPA Pllc
Address
3368 WEST FIVE MILE ROAD, ALLEGANY, NY 14706-9437
Preparer
Edward J Bysiek CPA
Phone
7163789308
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is exempt from Federal income taxes under Section 501(c)(8) of the United States Internal Revenue Code. The Organization is required to file Federal Form 990 on an annual basis.

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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/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt01
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Fundraising
IRS990/OtherExpensesGrp/Desc1Miscellaneous
IRS990/OtherExpensesGrp/FundraisingAmt021786
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0620
IRS990/OtherExpensesGrp/ProgramServicesAmt05585
IRS990/OtherExpensesGrp/TotalAmt021786
IRS990/OtherExpensesGrp/TotalAmt16205
IRS990/OtherInd0X
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0832
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0832
IRS990/OtherRevenueTotalAmt0832
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt05024
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt045221
IRS990/OtherSalariesAndWagesGrp/TotalAmt050245
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt014605
IRS990/PaymentsToAffiliatesGrp/TotalAmt014605
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01337
IRS990/PayrollTaxesGrp/ProgramServicesAmt012035
IRS990/PayrollTaxesGrp/TotalAmt013372
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt075441
IRS990/PYGrantsAndSimilarPaidAmt020688
IRS990/PYInvestmentIncomeAmt01647
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0108937
IRS990/PYOtherRevenueAmt0141575
IRS990/PYRevenuesLessExpensesAmt027449
IRS990/PYSalariesCompEmpBnftPaidAmt061589
IRS990/PYTotalExpensesAmt0191214
IRS990/PYTotalRevenueAmt0218663
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-9758
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0153249
IRS990ScheduleD/BuildingsGrp/DepreciationAmt094478
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0247727
IRS990ScheduleD/ExpensesSubtotalAmt0199092
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt044490
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt044490
IRS990ScheduleD/RevenueSubtotalAmt0189334
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from Federal income taxes under Section 501(c)(8) of the United States Internal Revenue Code. The Organization is required to file Federal Form 990 on an annual basis.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0168249
IRS990ScheduleD/TotalExpensesPerForm990Amt0199092
IRS990ScheduleD/TotalRevenuePerForm990Amt0189334
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0189334
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0199092
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Scholarship breakfast
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt07874
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt07874
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt07874
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt07874
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt07874
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt06652
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt06652
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt06652
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt025325
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt025092
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt050417
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt043765
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Mark Degraff
IRS990ScheduleG/GamingManagerServicesProvTxt0Administration of bell jar
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0Virginia Elliott
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt077 EAST PEARL STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0WELLSVILLE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd014895
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Elks is membership-only fraternal society
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 provided to all trustees for review prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 available at guidestar.org
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Made available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt038889
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt057328
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0294210
IRS990/TotalAssetsEOYAmt0284452
IRS990/TotalAssetsGrp/BOYAmt0294210
IRS990/TotalAssetsGrp/EOYAmt0284452
IRS990/TotalCompGreaterThan150KInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.48$1.21$2.27$1.96$1.80$0.16
2024Detailed filing. Detailed filing data is available for this year.$3.04$0.93$2.11$1.12$1.70$0.58
2023Detailed filing. Detailed filing data is available for this year.$3.25$0.57$2.69$0.28$0.32$0.04
2022Detailed filing. Detailed filing data is available for this year.$3.04$0.31$2.73$1.54$1.37$0.17
2021Detailed filing. Detailed filing data is available for this year.$2.84$0.28$2.56$1.36$1.26$0.10
2020Detailed filing. Detailed filing data is available for this year.$2.57$0.10$2.46$1.51$1.63$0.12
2019Detailed filing. Detailed filing data is available for this year.$2.84$0.00$2.84$1.89$1.99$0.10
2018Detailed filing. Detailed filing data is available for this year.$2.94$0.00$2.94$2.19$1.91$0.27
2017Detailed filing. Detailed filing data is available for this year.$2.81$0.15$2.67$1.72$1.81$0.09
2016Detailed filing. Detailed filing data is available for this year.$2.90$0.15$2.76$1.83$1.54$0.29
2015Detailed filing. Detailed filing data is available for this year.$2.61$0.15$2.47$2.10$1.43$0.67
2014Summary only. Only limited summary data is available for this year.$2.29$0.49$1.79$1.96$2.16$0.20
2013Summary only. Only limited summary data is available for this year.$2.66$0.15$2.51$0.78$0.72$0.06
2012Summary only. Only limited summary data is available for this year.$2.61$0.16$2.45$0.92$0.74$0.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.43$0.16$2.27$0.77