Civic Intelligence

Lancaster County Academy

990 • Fiscal year 2016 • EIN 23-2733526

Jul 01, 2015 to Jun 30, 2016 • Filed on Oct 14, 2016

1202 Park City CenterLancaster, PA 17601

(717) 295-2499

Siviq Scores

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

Liabilities / Assets

97th percentile

2.14x

Higher debt load relative to assets than 97% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

96th percentile

1.10x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

36th percentile

-2.1%

Higher net margin than 36% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

97th percentile

$86,820

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 23.5% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

51st percentile

2.2%

Faster asset growth than 51% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

45th percentile

-2.2%

Faster revenue growth than 45% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$189,679

Up $4,084 (+2.2%) from 2015

Net Assets

Down

-$217,133

Down $7,744 (-3.7%) from 2015

Liabilities

Up

$406,812

Up $11,828 (+3.0%) from 2015

Revenue

Down

$368,928

Down $8,313 (-2.2%) from 2015

Expenses

Down

$376,672

Down $16,406 (-4.2%) from 2015

Net Income

Up

-$7,744

Up $8,093 (+51%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200K-$400KAssets 2011: $183,461Liabilities 2011: $80,042Net Assets 2011: $103,4192011Assets 2012: $154,233Liabilities 2012: $16,121Net Assets 2012: $138,1122012Assets 2013: $172,178Liabilities 2013: $13,438Net Assets 2013: $158,7402013Assets 2014: $167,013Liabilities 2014: $9,494Net Assets 2014: $157,5192014Assets 2015: $185,595Liabilities 2015: $394,984Net Assets 2015: -$209,3892015Assets 2016: $189,679Liabilities 2016: $406,812Net Assets 2016: -$217,1332016Assets 2017: $223,158Liabilities 2017: $469,957Net Assets 2017: -$246,7992017Assets 2018: $231,827Liabilities 2018: $469,931Net Assets 2018: -$238,1042018Assets 2019: $241,328Liabilities 2019: $453,376Net Assets 2019: -$212,0482019Assets 2020: $256,080Liabilities 2020: $438,464Net Assets 2020: -$182,3842020Assets 2021: $286,709Liabilities 2021: $430,830Net Assets 2021: -$144,1212021Assets 2022: $364,051Liabilities 2022: $456,972Net Assets 2022: -$92,9212022Assets 2023: $388,317Liabilities 2023: $433,615Net Assets 2023: -$45,2982023Assets 2024: $443,538Liabilities 2024: $410,122Net Assets 2024: $33,4162024

Highlighted filing

2016

Assets$189,679
Liabilities$406,812
Net Assets-$217,133

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $343,5232011Expenses 2012: $366,9632012Expenses 2013: $360,9372013Revenue 2014: $370,213Expenses 2014: $371,434Net Income 2014: -$1,2212014Revenue 2015: $377,241Expenses 2015: $393,078Net Income 2015: -$15,8372015Revenue 2016: $368,928Expenses 2016: $376,672Net Income 2016: -$7,7442016Revenue 2017: $357,194Expenses 2017: $386,860Net Income 2017: -$29,6662017Revenue 2018: $371,668Expenses 2018: $344,450Net Income 2018: $27,2182018Revenue 2019: $379,358Expenses 2019: $357,501Net Income 2019: $21,8572019Revenue 2020: $359,791Expenses 2020: $337,671Net Income 2020: $22,1202020Revenue 2021: $371,341Expenses 2021: $333,817Net Income 2021: $37,5242021Revenue 2022: $436,994Expenses 2022: $381,158Net Income 2022: $55,8362022Revenue 2023: $475,803Expenses 2023: $428,642Net Income 2023: $47,1612023Revenue 2024: $531,130Expenses 2024: $452,416Net Income 2024: $78,7142024

Highlighted filing

2016

Revenue$368,928
Expenses$376,672
Net Income-$7,744
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Oct 14, 2016
Return Version
2015v2.1
Gross Receipts
$368,928
Mission and Program Overview

Mission

Providing individuals with the opportunity to experience success, become independent, life-long learners,and prepare themselves to become responsible citizens in an ever-changing world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$136,351$136,201▼ $150
Cash and Non-Interest-Bearing Accounts$8,300$10,811▲ $2,511
Land, Buildings, and Equipment, Net$13,443$9,594▼ $3,849
Prepaid Expenses and Deferred Charges$2,996$2,996→ $0
Pledges and Grants Receivable$159$1,312▲ $1,153
Accounts Receivable$788--
Total Assets$185,595$189,679▲ $4,084
Other Assets Total$23,558$28,765▲ $5,207
Liabilities
Other Liabilities$386,077$396,647▲ $10,570
Accounts Payable and Accrued Expenses$8,907$10,165▲ $1,258
Total Liabilities$394,984$406,812▲ $11,828
Net Assets / Fund Balance
Temporarily Rstr Net Assets$56,210$50,888▼ $5,322
Unrestricted Net Assets$-265,599$-268,021▼ $2,422
Total Net Assets Fund Balance$-209,389$-217,133▼ $7,744
Total Liabilities and Net Assets / Fund Balance$185,595$189,679▲ $4,084

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,698$63,489$65,187
Other Land Buildings$7,896$52,152$60,048
Other Assets Org$300--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Diane TysonPrg DirectorFT$76,886$9,934$86,820

Board Members and Trustees

NameTitle
Idette GroffPresident
Daniel BenderV. President
Ben KlingDirector
Caroline LalvaniDirector
David BeilerDirector
Jane HorstDirector
Janet SchwertDirector
Michael LynchDirector
Donna WertSecretary
Michael ClairTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,120
Program Service Revenue
$357,583
Investment Income
$225
Other Revenue
$0
All Other Contributions
$2,466
Change in Net Assets
$-7,744

Audited Revenue Reconciliation

Revenue per Audited Statements
$368,928
Total Revenue per Audited Statements
$368,928
Total Revenue per Form 990
$368,928
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$290,048
Other Expenses$86,624
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$151,514$2,000-$153,514
Current Officers, Directors, Trustees, and Key Employees$84,820$2,000-$86,820
Occupancy$30,563$10,084-$40,647
Pension Plan Contributions$20,366$258-$20,624
Payroll Taxes$17,473$153-$17,626
Other Employee Benefits$11,464--$11,464
Depreciation Depletion$9,236--$9,236
Office Expenses$5,505$1,581-$7,086
Insurance-$7,058-$7,058
Fees for Services Accounting-$6,623-$6,623
Advertising-$1,524-$1,524
Other Expenses$477$1,018-$477
Conferences and Meetings$315--$315
Travel$280--$280
Fees for Services Legal-$74-$74
Total Functional Expenses$344,299$32,373$0$376,672

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$376,672
Total Expenses per Audited Statements$376,672
Total Expenses per Form 990$376,672
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
Net Pension Liability$390,542
Payroll Liabilities$3,707
Deferred Inflows$2,398
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No

Governance Explanations

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

Form 990 is reviewed and approved by the president. The president presents the form 990 to the board.

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

All conflicts of interest are to be disclosed to the superintendent of record who is responsible for resolutions of conflict subject to the approval of the joint operating committee. Failure to comply with the standards contained in the policy will result in disciplinary action. Any individual charged with a violation of the policy will be given an opportunity to explain his/her actions before any disciplinary action is taken.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Lancaster County Academy
EIN
23-2733526
Phone
7172952499
Address
1202 PARK CITY CENTER, LANCASTER, PA 17601

Signing Officer

Name
Idette Groff
Title
President
Phone
7172952499
Signed
2016-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Idette Groff
Formed
1993
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
10
Employees
12

Preparer

Firm
Sager Swisher & Company Llp
Address
15 NORTH THIRD STREET, COLUMBIA, PA 17512
Preparer
Tina M Geyer
Phone
7176842077
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IRS990/ProgramServiceRevenueGrp/Desc2USER FEES
IRS990/ProgramServiceRevenueGrp/Desc3MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0350402
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14056
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22840
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3285
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0350402
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14056
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22840
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3285
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010041
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0154
IRS990/PYOtherExpensesAmt089907
IRS990/PYProgramServiceRevenueAmt0367046
IRS990/PYRevenuesLessExpensesAmt0-15837
IRS990/PYSalariesCompEmpBnftPaidAmt0303171
IRS990/PYTotalExpensesAmt0393078
IRS990/PYTotalRevenueAmt0377241
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-7744
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0357583
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0136351
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0136201
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01698
IRS990ScheduleD/BuildingsGrp/DepreciationAmt063489
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt065187
IRS990ScheduleD/ExpensesSubtotalAmt0376672
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt028465
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1300
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS OF RESOURCES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07896
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt052152
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt060048
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0390542
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13707
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22398
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED INFLOWS
IRS990ScheduleD/RevenueSubtotalAmt0368928
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09594
IRS990ScheduleD/TotalBookValueOtherAssetsAmt028765
IRS990ScheduleD/TotalExpensesPerForm990Amt0376672
IRS990ScheduleD/TotalLiabilityAmt0396647
IRS990ScheduleD/TotalRevenuePerForm990Amt0368928
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0368928
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0376672
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0LANCASTER COUNTY ACADEMY IS AN AFFILIATE OF 10 SCHOOL DISTRICTS. THE ORGANIZATION ADHERES TO NONDISCRIMINATION POLICIES OF SPONSORING DISTRICTS. THE ORGANIZATION IS TOO SMALL FOR BROADCAST NEWS ADVERTISING AND DOES NOT ACTIVELY SOLICIT STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1LANCASTER COUNTY ACADEMY RECEIVES SUBSIDIES FROM THE PENNSYLVANIA DEPARTMENT OF EDUCATION FOR SOCIAL SECURITY AND RETIREMENT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED AND APPROVED BY THE PRESIDENT. THE PRESIDENT PRESENTS THE FORM 990 TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL CONFLICTS OF INTEREST ARE TO BE DISCLOSED TO THE SUPERINTENDENT OF RECORD WHO IS RESPONSIBLE FOR RESOLUTIONS OF CONFLICT SUBJECT TO THE APPROVAL OF THE JOINT OPERATING COMMITTEE. FAILURE TO COMPLY WITH THE STANDARDS CONTAINED IN THE POLICY WILL RESULT IN DISCIPLINARY ACTION. ANY INDIVIDUAL CHARGED WITH A VIOLATION OF THE POLICY WILL BE GIVEN AN OPPORTUNITY TO EXPLAIN HIS/HER ACTIONS BEFORE ANY DISCIPLINARY ACTION IS TAKEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt056210
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt050888
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0185595
IRS990/TotalAssetsEOYAmt0189679
IRS990/TotalAssetsGrp/BOYAmt0185595
IRS990/TotalAssetsGrp/EOYAmt0189679
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt011120
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032373
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0344299
IRS990/TotalFunctionalExpensesGrp/TotalAmt0376672
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0394984
IRS990/TotalLiabilitiesEOYAmt0406812
IRS990/TotalLiabilitiesGrp/BOYAmt0394984
IRS990/TotalLiabilitiesGrp/EOYAmt0406812
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-209389
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-217133
IRS990/TotalOtherCompensationAmt09934
IRS990/TotalProgramServiceExpensesAmt0344299
IRS990/TotalProgramServiceRevenueAmt0357583
IRS990/TotalReportableCompFromOrgAmt076886
IRS990/TotalRevenueGrp/ExclusionAmt0225
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0357583
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0368928
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0185595
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0189679
IRS990/TravelGrp/ProgramServicesAmt0280
IRS990/TravelGrp/TotalAmt0280
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-265599
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-268021
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01202 PARK CITY CENTER
IRS990/USAddress/CityNm0LANCASTER
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd017601
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.LCA.K12.PA.US
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.44$4.10$0.33$5.31$4.52$0.79
2023Detailed filing. Detailed filing data is available for this year.$3.88$4.34$0.45$4.76$4.29$0.47
2022Detailed filing. Detailed filing data is available for this year.$3.64$4.57$0.93$4.37$3.81$0.56
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.87$4.31$1.44$3.71$3.34$0.38
2020Detailed filing. Detailed filing data is available for this year.$2.56$4.38$1.82$3.60$3.38$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.41$4.53$2.12$3.79$3.58$0.22
2018Detailed filing. Detailed filing data is available for this year.$2.32$4.70$2.38$3.72$3.44$0.27
2017Detailed filing. Detailed filing data is available for this year.$2.23$4.70$2.47$3.57$3.87$0.30
2016Detailed filing. Detailed filing data is available for this year.$1.90$4.07$2.17$3.69$3.77$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.86$3.95$2.09$3.77$3.93$0.16
2014Detailed filing. Detailed filing data is available for this year.$1.67$0.09$1.58$3.70$3.71$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.13$1.59$3.61
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.16$1.38$3.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.80$1.03$3.44