Civic Intelligence

Baltimore Pike Cemetery Association of Cincinnati Ohio

990 • Fiscal year 2014 • EIN 31-0208440

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 04, 2015

3819 West Eighth StreetCincinnati, OH 45205

(513) 557-2306

Siviq Scores

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

Liabilities / Assets

91st percentile

0.26x

Higher debt load relative to assets than 91% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

92nd percentile

1.69x

Higher debt load relative to revenue than 92% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Net Margin

30th percentile

4.7%

Higher net margin than 30% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

52nd percentile

$550

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Asset Growth

45th percentile

2.6%

Faster asset growth than 45% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

70th percentile

22%

Faster revenue growth than 70% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,991,387

Up $50,406 (+2.6%) from 2013

Net Assets

Up

$1,473,816

Up $27,980 (+1.9%) from 2013

Liabilities

Up

$517,571

Up $22,426 (+4.5%) from 2013

Revenue

Up

$305,624

Up $54,827 (+22%) from 2013

Expenses

Up

$291,211

Up $27,895 (+11%) from 2013

Net Income

Up

$14,413

Up $26,932 (+215%) from 2013

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,822,291Liabilities 2010: $437,108Net Assets 2010: $1,385,1832010Assets 2011: $1,855,552Liabilities 2011: $457,586Net Assets 2011: $1,397,9662011Assets 2012: $1,903,920Liabilities 2012: $493,469Net Assets 2012: $1,410,4512012Assets 2013: $1,940,981Liabilities 2013: $495,145Net Assets 2013: $1,445,8362013Assets 2014: $1,991,387Liabilities 2014: $517,571Net Assets 2014: $1,473,8162014Assets 2015: $1,953,965Liabilities 2015: $537,681Net Assets 2015: $1,416,2842015Assets 2016: $1,943,710Liabilities 2016: $560,800Net Assets 2016: $1,382,9102016Assets 2017: $1,969,356Liabilities 2017: $410,505Net Assets 2017: $1,558,8512017Assets 2018: $1,854,100Liabilities 2018: $425,737Net Assets 2018: $1,428,3632018Assets 2019: $1,880,702Liabilities 2019: $498,534Net Assets 2019: $1,382,1682019Assets 2020: $1,842,946Liabilities 2020: $486,956Net Assets 2020: $1,355,9902020Assets 2021: $2,078,232Liabilities 2021: $632,411Net Assets 2021: $1,445,8212021Assets 2022: $1,777,637Liabilities 2022: $634,321Net Assets 2022: $1,143,3162022Assets 2023: $1,576,363Liabilities 2023: $648,061Net Assets 2023: $928,3022023Assets 2024: $1,494,785Liabilities 2024: $717,122Net Assets 2024: $777,6632024

Highlighted filing

2014

Assets$1,991,387
Liabilities$517,571
Net Assets$1,473,816

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $291,3652010Expenses 2011: $269,0572011Expenses 2012: $263,6772012Revenue 2013: $250,797Expenses 2013: $263,316Net Income 2013: -$12,5192013Revenue 2014: $305,624Expenses 2014: $291,211Net Income 2014: $14,4132014Revenue 2015: $249,569Expenses 2015: $287,087Net Income 2015: -$37,5182015Revenue 2016: $205,765Expenses 2016: $277,961Net Income 2016: -$72,1962016Revenue 2017: $386,121Expenses 2017: $263,108Net Income 2017: $123,0132017Revenue 2018: $256,504Expenses 2018: $309,112Net Income 2018: -$52,6082018Revenue 2019: $264,151Expenses 2019: $387,111Net Income 2019: -$122,9602019Revenue 2020: $275,227Expenses 2020: $338,154Net Income 2020: -$62,9272020Revenue 2021: $560,531Expenses 2021: $369,496Net Income 2021: $191,0352021Revenue 2022: $221,310Expenses 2022: $415,359Net Income 2022: -$194,0492022Revenue 2023: $98,411Expenses 2023: $374,091Net Income 2023: -$275,6802023Revenue 2024: $132,156Expenses 2024: $300,965Net Income 2024: -$168,8092024

Highlighted filing

2014

Revenue$305,624
Expenses$291,211
Net Income$14,413
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 4, 2015
Return Version
2014v5.0
Gross Receipts
$722,690
Mission and Program Overview

Mission

The organization is a cemetery association

CEMETERY ASSOCIATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$976,587$1,035,170▲ $58,583
Accounts Receivable$336,829$360,087▲ $23,258
Inventories for Sale or Use$290,912$287,382▼ $3,530
Land, Buildings, and Equipment, Net$244,962$253,859▲ $8,897
Cash and Non-Interest-Bearing Accounts$14,553$27,729▲ $13,176
Savings and Temporary Cash Investments$76,831$26,853▼ $49,978
Prepaid Expenses and Deferred Charges$307$307→ $0
Total Assets$1,940,981$1,991,387▲ $50,406
Liabilities
Deferred Revenue$480,455$493,420▲ $12,965
Accounts Payable and Accrued Expenses$14,690$24,151▲ $9,461
Total Liabilities$495,145$517,571▲ $22,426
Net Assets / Fund Balance
Unrestricted Net Assets$1,189,469$1,096,106▼ $93,363
Temporarily Rstr Net Assets$111,209$225,331▲ $114,122
Permanently Rstr Net Assets$145,158$152,379▲ $7,221
Total Net Assets Fund Balance$1,445,836$1,473,816▲ $27,980
Total Liabilities and Net Assets / Fund Balance$1,940,981$1,991,387▲ $50,406

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$74,068$134,029$208,097
Other Land Buildings$83,062$116,472$199,534
Equipment$18,896$108,919$127,815
Buildings$17,855$72,400$90,255
Land$59,978-$59,978
Other Securities$55,033--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$256,367-▲ $22,599$101,892$377,710
2013$249,222-▲ $20,749$-11,068$256,367
2012$244,434-▲ $7,430$-1,524$249,222
2011$241,440-▲ $11,824$-6,583$244,434
2010$254,436-▲ $7,571$-19,449$241,440
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James BriggerSecretaryPT$550$550
Stephen BittnerGeneral ManagerFT$500$500
Dean LutzTrustee-$500$500
Donald RudlerTreasurer-$500$500
Herbert MenkausPresident-$500$500
Paul MiniardTrustee-$500$500
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$249,272
Investment Income
$55,947
Other Revenue
$405
Change in Net Assets
$14,413
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$291,211
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$102,660
All Other Expenses---$62,170
Depreciation Depletion---$26,554
Other Expenses---$16,310
Fees for Services Accounting---$13,888
Insurance---$12,366
Advertising---$2,346
Office Expenses---$579
Total Functional Expenses$0$0$0$291,211
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

Herbert menkhaus who is president is the brother-in-law through marriage to paul miniard who is a trustee on the board as well.

Form 990, Part VI, Section A, Line 3

The association has hired cincinnati catholic cemeteries to handle the day to day operations of the cemetery.

Form 990, Part VI, Section B, Line 11

The form 990 is provided to selected board members for review and comment prior to the filing of the return.

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

All equipment purchases and captial maintenance projects get approved by the board of trustees which keeps all memebers informed of the dollar amounts and the companies providing the product or service.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
The Baltimore Pike Cemetery Association
EIN
31-0208440
Phone
5135572306
Address
3819 WEST EIGHTH STREET, CINCINNATI, OH 45205

Signing Officer

Name
Donald a Rudler
Title
Treasurer
Phone
5135572306
Signed
2015-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald a Rudler
Formed
1884
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Rudler Psc
Address
SUITE 200 1881 DIXIE HIGHWAY, FORT WRIGHT, KY 41011
Preparer
David Neuhaus CPA
Phone
8593311717
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Administrative expense 16,278. Gas & oil and heating oil 10,567. Utilities 7,298. Mausoleum crypts and niches 6,074. Interments 5,130. Perpetual care expense 4,305. Security 3,043. Vases and other items 2,948. Service contracts 2,774. Casual labor 1,863. Floral expense 1,569. Uniform cleaning 315. Miscellaneous 6.

FORM 990, PART XII, LINE 2B:

The board oversees the review of the financial statements and is involved in the selection of the independent accounting firm.

Raw XML Appendix374 raw XML fields

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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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt011824
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0-6583
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt01118
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0254436
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0241440
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt07571
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0-19449
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt018896
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0108919
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0127815
IRS990ScheduleD/LandGrp/BookValueAmt059978
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt059978
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt074068
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0134029
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0208097
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt083062
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0116472
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0199534
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0980137
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt155033
IRS990ScheduleD/OtherSecuritiesGrp/Desc0EQUITY
IRS990ScheduleD/OtherSecuritiesGrp/Desc1CERTIFICATES OF DEPOSIT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.41000
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.59000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0253859
IRS990ScheduleD/TotalBookValueSecuritiesAmt01035170
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HERBERT MENKHAUS WHO IS PRESIDENT IS THE BROTHER-IN-LAW THROUGH MARRIAGE TO PAUL MINIARD WHO IS A TRUSTEE ON THE BOARD AS WELL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION HAS HIRED CINCINNATI CATHOLIC CEMETERIES TO HANDLE THE DAY TO DAY OPERATIONS OF THE CEMETERY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PROVIDED TO SELECTED BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL EQUIPMENT PURCHASES AND CAPTIAL MAINTENANCE PROJECTS GET APPROVED BY THE BOARD OF TRUSTEES WHICH KEEPS ALL MEMEBERS INFORMED OF THE DOLLAR AMOUNTS AND THE COMPANIES PROVIDING THE PRODUCT OR SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ADMINISTRATIVE EXPENSE 16,278. GAS & OIL AND HEATING OIL 10,567. UTILITIES 7,298. MAUSOLEUM CRYPTS AND NICHES 6,074. INTERMENTS 5,130. PERPETUAL CARE EXPENSE 4,305. SECURITY 3,043. VASES AND OTHER ITEMS 2,948. SERVICE CONTRACTS 2,774. CASUAL LABOR 1,863. FLORAL EXPENSE 1,569. UNIFORM CLEANING 315. MISCELLANEOUS 6.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OVERSEES THE REVIEW OF THE FINANCIAL STATEMENTS AND IS INVOLVED IN THE SELECTION OF THE INDEPENDENT ACCOUNTING FIRM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2B:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0111209
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0225331
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01940981
IRS990/TotalAssetsEOYAmt01991387
IRS990/TotalAssetsGrp/BOYAmt01940981
IRS990/TotalAssetsGrp/EOYAmt01991387
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0291211
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0495145
IRS990/TotalLiabilitiesEOYAmt0517571
IRS990/TotalLiabilitiesGrp/BOYAmt0495145
IRS990/TotalLiabilitiesGrp/EOYAmt0517571
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01445836
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01473816
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0249272
IRS990/TotalReportableCompFromOrgAmt03050
IRS990/TotalRevenueGrp/ExclusionAmt025487
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0280137
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0305624
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01940981
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01991387
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01189469
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01096106
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03819 WEST EIGHTH STREET
IRS990/USAddress/CityNm0CINCINNATI
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045205
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DONALD A RUDLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05135572306
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE BALTIMORE PIKE CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BALT
ReturnHeader/Filer/EIN0310208440
ReturnHeader/Filer/PhoneNum05135572306
ReturnHeader/Filer/USAddress/AddressLine1Txt03819 WEST EIGHTH STREET
ReturnHeader/Filer/USAddress/CityNm0CINCINNATI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045205
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311048275
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RUDLER PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0SUITE 200 1881 DIXIE HIGHWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT WRIGHT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041011
ReturnHeader/PreparerPersonGrp/PhoneNum08593311717
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID NEUHAUS CPA
ReturnHeader/ReturnTs02015-11-16T12:47:10-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.72$0.78$0.13$0.30$0.17
2023Detailed filing. Detailed filing data is available for this year.$1.58$0.65$0.93$0.10$0.37$0.28
2022Detailed filing. Detailed filing data is available for this year.$1.78$0.63$1.14$0.22$0.42$0.19
2021Detailed filing. Detailed filing data is available for this year.$2.08$0.63$1.45$0.56$0.37$0.19
2020Detailed filing. Detailed filing data is available for this year.$1.84$0.49$1.36$0.28$0.34$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.88$0.50$1.38$0.26$0.39$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.85$0.43$1.43$0.26$0.31$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.97$0.41$1.56$0.39$0.26$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.94$0.56$1.38$0.21$0.28$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.95$0.54$1.42$0.25$0.29$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.99$0.52$1.47$0.31$0.29$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.94$0.50$1.45$0.25$0.26$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.49$1.41$0.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.86$0.46$1.40$0.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.44$1.39$0.29