Civic Intelligence

Theatrical Payroll Service

990 • Fiscal year 2021 • EIN 45-0498177

Jan 01, 2021 to Dec 31, 2021 • Filed on Oct 20, 2022

1001 NW 62nd Street Rm/Ste 220Fort Lauderdale, FL 33309

(954) 202-2624

Siviq Scores

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

Liabilities / Assets

97th percentile

0.58x

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

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

99th percentile

1.81x

Higher debt load relative to revenue than 99% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Net Margin

28th percentile

-0.5%

Higher net margin than 28% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Top Officer Pay

92nd percentile

$40,277

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 86.9% of source-year revenue.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Asset Growth

91st percentile

43%

Faster asset growth than 91% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

13th percentile

-19%

Faster revenue growth than 13% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$144,039

Up $43,465 (+43%) from 2020

Net Assets

Down

$60,288

Down $238 (-0.4%) from 2020

Liabilities

Up

$83,751

Up $43,703 (+109%) from 2020

Revenue

Down

$46,344

Down $10,910 (-19%) from 2020

Expenses

Down

$46,582

Down $78,165 (-63%) from 2020

Net Income

Up

-$238

Up $67,255 (+100%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $345,529Liabilities 2010: $53,467Net Assets 2010: $292,0622010Assets 2011: $360,654Liabilities 2011: $52,587Net Assets 2011: $308,0672011Assets 2012: $325,425Liabilities 2012: $36,492Net Assets 2012: $288,9332012Assets 2013: $493,125Liabilities 2013: $198,310Net Assets 2013: $294,8152013Assets 2014: $288,540Liabilities 2014: $72,849Net Assets 2014: $215,6912014Assets 2015: $187,322Liabilities 2015: $60,548Net Assets 2015: $126,7742015Assets 2016: $235,340Liabilities 2016: $91,477Net Assets 2016: $143,8632016Assets 2017: $235,096Liabilities 2017: $61,453Net Assets 2017: $173,6432017Assets 2018: $295,549Liabilities 2018: $158,522Net Assets 2018: $137,0272018Assets 2019: $197,092Liabilities 2019: $69,073Net Assets 2019: $128,0192019Assets 2020: $100,574Liabilities 2020: $40,048Net Assets 2020: $60,5262020Assets 2021: $144,039Liabilities 2021: $83,751Net Assets 2021: $60,2882021Assets 2022: $392,898Liabilities 2022: $199,690Net Assets 2022: $193,2082022Assets 2023: $463,599Liabilities 2023: $195,753Net Assets 2023: $267,8462023Assets 2024: $468,417Liabilities 2024: $75,387Net Assets 2024: $393,0302024

Highlighted filing

2021

Assets$144,039
Liabilities$83,751
Net Assets$60,288

Operations Trend

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

$200K$100K$0-$100KExpenses 2010: $60,5712010Expenses 2011: $81,0932011Expenses 2012: $104,3822012Revenue 2013: $124,222Expenses 2013: $118,340Net Income 2013: $5,8822013Revenue 2014: $49,391Expenses 2014: $128,515Net Income 2014: -$79,1242014Revenue 2015: $50,996Expenses 2015: $139,913Net Income 2015: -$88,9172015Revenue 2016: $143,746Expenses 2016: $126,657Net Income 2016: $17,0892016Revenue 2017: $156,331Expenses 2017: $126,551Net Income 2017: $29,7802017Revenue 2018: $105,452Expenses 2018: $142,068Net Income 2018: -$36,6162018Revenue 2019: $150,656Expenses 2019: $159,664Net Income 2019: -$9,0082019Revenue 2020: $57,254Expenses 2020: $124,747Net Income 2020: -$67,4932020Revenue 2021: $46,344Expenses 2021: $46,582Net Income 2021: -$2382021Revenue 2022: $182,567Expenses 2022: $49,647Net Income 2022: $132,9202022Revenue 2023: $130,544Expenses 2023: $55,906Net Income 2023: $74,6382023Revenue 2024: $181,410Expenses 2024: $56,226Net Income 2024: $125,1842024

Highlighted filing

2021

Revenue$46,344
Expenses$46,582
Net Income-$238
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Oct 20, 2022
Return Version
2021v4.0
Gross Receipts
$46,344
Mission and Program Overview

Mission

To act as a payroll company solely for the international alliance of theatrical stage employees, moving picture technicians, artists and allied crafts of the united states, its territories and canada (hereafter "iatse") local 500. The organization generates payroll checks for the skilled technicians to receive a paycheck in a timely manner. The sole function of the organization is to provide payroll services to iatse local 500.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$69,582$111,744▲ $42,162
Savings and Temporary Cash Investments$30,992$31,005▲ $13
Accounts Receivable-$1,290-
Total Assets$100,574$144,039▲ $43,465
Liabilities
Accounts Payable and Accrued Expenses$40,048$83,751▲ $43,703
Total Liabilities$40,048$83,751▲ $43,703
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$60,526$60,288▼ $238
Total Net Assets Fund Balance$60,526$60,288▼ $238
Total Liabilities and Net Assets / Fund Balance$100,574$144,039▲ $43,465

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$13,403$13,403
Compensation and Service Providers

Employees

NameTitleOtherTotal
Michael MccarthySec Bus. Rep$40,277$40,277
Terrence MckenzieSec.bus.rep.$27,522$27,522
Brian HarrisPresident$1,500$1,500

Board Members and Trustees

NameTitle
Gary DarlingExec Board
Matthew BurgerExec Board
Michael DittmeierExec Board
Steven CoveyExec Board
Maura PetersonExec. Board
Paul SmithExec. Board
William SchweidelExec. Board
Anthony PaganellaTrustee
David KentTrustee
Jeffery LehmannTrustee
Kevin MckenzieTrustee
Craig HobbsTreasurer
Thomas MclellanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$31,220
Program Service Revenue
$15,111
Investment Income
$13
Other Revenue
$0
Change in Net Assets
$-238
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$42,585
Other Expenses$3,997
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$29,984$1,578-$31,562
Other Employee Benefits$8,067$425-$8,492
Fees for Services Accounting$2,583$136-$2,719
Payroll Taxes$2,404$127-$2,531
Office Expenses$883$46-$929
Other Expenses$30$31-$61
Total Functional Expenses$44,225$2,357$0$46,582
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
Business relationship with 35% controlled entity
No
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, Page 6, Part VI, Line 7A

Yes, elections held for officers, and trustees

Form 990, Page 6, Part VI, Line 7B

Yes, ratification procedures are in place.

Form 990, Page 6, Part VI, Line 10B

YES, VIA BYLAWS.

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

Key officers review the 990 prior to submission.

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

Reviewed by board annually

Form 990, Page 6, Part VI, Line 15A

YES

Form 990, Page 6, Part VI, Line 15B

YES

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Theatrical Payroll Service
EIN
45-0498177
Phone
9542022624
Address
1001 NW 62ND STREET RM/STE 220, FORT LAUDERDALE, FL 33309

Signing Officer

Name
Craig Hobbs
Title
Treasurer
Phone
9542022624
Signed
2022-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Harris
Formed
2003
Legal Domicile
Fl
Voting Board Members
14
Independent Board Members
12
Employees
2

Preparer

Firm
Michael C Becker & Co Cpas
Address
400 COLUMBIA DRIVE SUITE 101, WEST PALM BEACH, FL 33409-1948
Preparer
Carolyn M Becker
Phone
5616894093
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To act as a payroll company solely for the international alliance of theatrical stage employees, moving picture technicians, artists and allied crafts of the united states, its territories and canada (hereafter "iatse") local 500. The organization generates payroll checks for the skilled technicians to receive a paycheck in a timely manner. The sole function of the organization is to provide payroll services to iatse local 500.

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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt046
IRS990/OfficeExpensesGrp/ProgramServicesAmt0883
IRS990/OfficeExpensesGrp/TotalAmt0929
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0425
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt08067
IRS990/OtherEmployeeBenefitsGrp/TotalAmt08492
IRS990/OtherExpensesGrp/Desc0BANK CHARGES
IRS990/OtherExpensesGrp/Desc1POSTAGE
IRS990/OtherExpensesGrp/Desc2LICENSES & PERMITS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt231
IRS990/OtherExpensesGrp/ProgramServicesAmt0177
IRS990/OtherExpensesGrp/ProgramServicesAmt197
IRS990/OtherExpensesGrp/ProgramServicesAmt230
IRS990/OtherExpensesGrp/TotalAmt0186
IRS990/OtherExpensesGrp/TotalAmt1102
IRS990/OtherExpensesGrp/TotalAmt261
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01578
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt029984
IRS990/OtherSalariesAndWagesGrp/TotalAmt031562
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0127
IRS990/PayrollTaxesGrp/ProgramServicesAmt02404
IRS990/PayrollTaxesGrp/TotalAmt02531
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BRIAN HARRIS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt015111
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt015111
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt029
IRS990/PYOtherExpensesAmt010376
IRS990/PYProgramServiceRevenueAmt057225
IRS990/PYRevenuesLessExpensesAmt0-67493
IRS990/PYSalariesCompEmpBnftPaidAmt0114371
IRS990/PYTotalExpensesAmt0124747
IRS990/PYTotalRevenueAmt057254
IRS990/ReconcilationRevenueExpnssAmt0-238
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt015111
IRS990/SavingsAndTempCashInvstGrp/BOYAmt030992
IRS990/SavingsAndTempCashInvstGrp/EOYAmt031005
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt013403
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013403
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ACT AS A PAYROLL COMPANY SOLELY FOR THE INTERNATIONAL ALLIANCE OF THEATRICAL STAGE EMPLOYEES, MOVING PICTURE TECHNICIANS, ARTISTS AND ALLIED CRAFTS OF THE UNITED STATES, ITS TERRITORIES AND CANADA (HEREAFTER "IATSE") LOCAL 500. THE ORGANIZATION GENERATES PAYROLL CHECKS FOR THE SKILLED TECHNICIANS TO RECEIVE A PAYCHECK IN A TIMELY MANNER. THE SOLE FUNCTION OF THE ORGANIZATION IS TO PROVIDE PAYROLL SERVICES TO IATSE LOCAL 500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YES, ELECTIONS HELD FOR OFFICERS, AND TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES, RATIFICATION PROCEDURES ARE IN PLACE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3YES, VIA BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4KEY OFFICERS REVIEW THE 990 PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REVIEWED BY BOARD ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 10B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0144039
IRS990/TotalAssetsGrp/BOYAmt0100574
IRS990/TotalAssetsGrp/EOYAmt0144039
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt031220
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02357
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt044225
IRS990/TotalFunctionalExpensesGrp/TotalAmt046582
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt040048
IRS990/TotalLiabilitiesEOYAmt083751
IRS990/TotalLiabilitiesGrp/BOYAmt040048
IRS990/TotalLiabilitiesGrp/EOYAmt083751
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt060526
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt060288
IRS990/TotalProgramServiceExpensesAmt044225
IRS990/TotalProgramServiceRevenueAmt015111
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt015124
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt046344
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0100574
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0144039
IRS990/TotReportableCompRltdOrgAmt069299
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01001 NW 62ND STREET STE 220
IRS990/USAddress/CityNm0FORT LAUDERDALE
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033309
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0IATSELOCAL500.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CRAIG HOBBS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09542022624
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THEATRICAL PAYROLL SERVICE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF FLORIDA INC
ReturnHeader/Filer/BusinessNameControlTxt0THEA
ReturnHeader/Filer/EIN0450498177
ReturnHeader/Filer/PhoneNum09542022624
ReturnHeader/Filer/USAddress/AddressLine1Txt01001 NW 62ND STREET RM/STE 220
ReturnHeader/Filer/USAddress/CityNm0FORT LAUDERDALE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033309
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0650080371
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MICHAEL C BECKER & CO CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0400 COLUMBIA DRIVE SUITE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST PALM BEACH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0334091948
ReturnHeader/PreparerPersonGrp/PhoneNum05616894093
ReturnHeader/PreparerPersonGrp/PreparationDt02022-10-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CAROLYN M BECKER
ReturnHeader/ReturnTs02022-10-25T15:14:34-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CRAIG
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HOBBS
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.68$0.75$3.93$1.81$0.56$1.25
2023Detailed filing. Detailed filing data is available for this year.$4.64$1.96$2.68$1.31$0.56$0.75
2022Detailed filing. Detailed filing data is available for this year.$3.93$2.00$1.93$1.83$0.50$1.33
2021Detailed filing. Detailed filing data is available for this year.$1.44$0.84$0.60$0.46$0.47$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.01$0.40$0.61$0.57$1.25$0.67
2019Detailed filing. Detailed filing data is available for this year.$1.97$0.69$1.28$1.51$1.60$0.09
2018Detailed filing. Detailed filing data is available for this year.$2.96$1.59$1.37$1.05$1.42$0.37
2017Detailed filing. Detailed filing data is available for this year.$2.35$0.61$1.74$1.56$1.27$0.30
2016Detailed filing. Detailed filing data is available for this year.$2.35$0.91$1.44$1.44$1.27$0.17
2015Detailed filing. Detailed filing data is available for this year.$1.87$0.61$1.27$0.51$1.40$0.89
2014Detailed filing. Detailed filing data is available for this year.$2.89$0.73$2.16$0.49$1.29$0.79
2013Detailed filing. Detailed filing data is available for this year.$4.93$1.98$2.95$1.24$1.18$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$0.36$2.89$1.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.61$0.53$3.08$0.81
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.46$0.53$2.92$0.61