Civic Intelligence

National Guard Association of Kentucky Inc

990 • Fiscal year 2016 • EIN 61-0668555

Apr 01, 2015 to Mar 31, 2016 • Filed on Jun 16, 2016

1117 Louisville RoadFrankfort, KY 40601

(502) 564-7500

Siviq Scores

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

Liabilities / Assets

85th percentile

0.12x

Higher debt load relative to assets than 85% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

85th percentile

0.16x

Higher debt load relative to revenue than 85% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Net Margin

22nd percentile

-12%

Higher net margin than 22% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Top Officer Pay

100th percentile

$49,638

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 20.4% of source-year revenue.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Asset Growth

18th percentile

-9.8%

Faster asset growth than 18% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

66th percentile

10%

Faster revenue growth than 66% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$331,750

Down $36,077 (-9.8%) from 2015

Net Assets

Down

$292,433

Down $25,493 (-8.0%) from 2015

Liabilities

Down

$39,317

Down $10,584 (-21%) from 2015

Revenue

Up

$243,510

Up $23,121 (+10%) from 2015

Expenses

Up

$271,905

Up $55,633 (+26%) from 2015

Net Income

Down

-$28,395

Down $32,512 (-790%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $309,388Liabilities 2011: $51,279Net Assets 2011: $258,1092011Assets 2012: $365,611Liabilities 2012: $71,154Net Assets 2012: $294,4572012Assets 2013: $320,647Liabilities 2013: $43,552Net Assets 2013: $277,0952013Assets 2014: $367,662Liabilities 2014: $53,853Net Assets 2014: $313,8092014Assets 2015: $367,827Liabilities 2015: $49,901Net Assets 2015: $317,9262015Assets 2016: $331,750Liabilities 2016: $39,317Net Assets 2016: $292,4332016Assets 2017: $333,758Liabilities 2017: $44,581Net Assets 2017: $289,1772017Assets 2018: $451,853Liabilities 2018: $39,400Net Assets 2018: $412,4532018Assets 2019: $1,370,985Liabilities 2019: $44,312Net Assets 2019: $1,326,6732019Assets 2020: $1,359,191Liabilities 2020: $34,616Net Assets 2020: $1,324,5752020Assets 2021: $1,389,691Liabilities 2021: $36,381Net Assets 2021: $1,353,3102021Assets 2022: $1,335,833Liabilities 2022: $29,962Net Assets 2022: $1,305,8712022Assets 2023: $1,320,111Liabilities 2023: $17,349Net Assets 2023: $1,302,7622023Assets 2024: $1,298,153Liabilities 2024: $4,512Net Assets 2024: $1,293,6412024Assets 2025: $1,374,367Liabilities 2025: $13,209Net Assets 2025: $1,361,1582025

Highlighted filing

2016

Assets$331,750
Liabilities$39,317
Net Assets$292,433

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $256,7552011Revenue 2012: $257,765Expenses 2012: $215,216Net Income 2012: $42,5492012Revenue 2013: $210,030Expenses 2013: $227,343Net Income 2013: -$17,3132013Revenue 2014: $256,273Expenses 2014: $214,095Net Income 2014: $42,1782014Revenue 2015: $220,389Expenses 2015: $216,272Net Income 2015: $4,1172015Revenue 2016: $243,510Expenses 2016: $271,905Net Income 2016: -$28,3952016Revenue 2017: $233,890Expenses 2017: $237,146Net Income 2017: -$3,2562017Revenue 2018: $372,779Expenses 2018: $249,503Net Income 2018: $123,2762018Revenue 2019: $1,124,995Expenses 2019: $209,074Net Income 2019: $915,9212019Revenue 2020: $154,178Expenses 2020: $151,732Net Income 2020: $2,4462020Revenue 2021: $134,048Expenses 2021: $116,874Net Income 2021: $17,1742021Revenue 2022: $147,170Expenses 2022: $193,783Net Income 2022: -$46,6132022Revenue 2023: $243,008Expenses 2023: $245,288Net Income 2023: -$2,2802023Revenue 2024: $233,256Expenses 2024: $241,550Net Income 2024: -$8,2942024Revenue 2025: $340,690Expenses 2025: $272,337Net Income 2025: $68,3532025

Highlighted filing

2016

Revenue$243,510
Expenses$271,905
Net Income-$28,395
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Jun 16, 2016
Return Version
2015v2.1
Gross Receipts
$243,510
Mission and Program Overview

Mission

The organization's purpose is to support the kentucky national guard by providing an insurance program and social and recreational activities. The organization also promotes relationships between the community and the kentucky national guard.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$198,245$193,505▼ $4,740
Accounts Receivable$113,656$78,910▼ $34,746
Other Notes and Loans Receivable, Net$50,000$50,000→ $0
Total Assets$367,827$331,750▼ $36,077
Other Assets Total$5,926$9,335▲ $3,409
Liabilities
Accounts Payable and Accrued Expenses$49,901$39,317▼ $10,584
Total Liabilities$49,901$39,317▼ $10,584
Net Assets / Fund Balance
Unrestricted Net Assets$317,926$292,433▼ $25,493
Total Net Assets Fund Balance$317,926$292,433▼ $25,493
Total Liabilities and Net Assets / Fund Balance$367,827$331,750▼ $36,077

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$16,288$16,288
Compensation and Service Providers

Employees

NameTitleBaseTotal
James SimmsExec. Director$49,638$49,638

Board Members and Trustees

NameTitle
John HarveyPresident
Ash GrovesPresident El
Leslie Brooks123rd Aw
Jacob Mckinney138th Fa Bde
Marlon Jones138th Fa Bde
Chris Hettinger149th Meb
Josh Futrell149th Meb
Michael Lawson149th Meb
Hal Lamerton238th Reg
Adam Kearney63rd Tab
Phillip Robinson63rd Tab
Fred Bates75th Troop C
Ryan Hubbs75th Troop C
Mike JonesContinuity C
Robert ChiltonContinuity C
Frank MulderJfhq
Matthew StoneJfhq
Steve BullardLeg. Comm. C
Jason PennSecretary/tr
John BargerVice Preside
Kevin KraussVice Preside
Dwight HarlanWarrant Offi
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,646
Investment Income
$0
Other Revenue
$237,864
Change in Net Assets
$-28,395

Audited Revenue Reconciliation

Revenue per Audited Statements
$243,510
Total Revenue per Audited Statements
$243,510
Total Revenue per Form 990
$243,510
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$156,714
Salaries, Compensation, and Employee Benefits$115,191
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$109,431$5,760-$115,191
Occupancy$70,680$3,720-$74,400
Conferences and Meetings$55,604--$55,604
All Other Expenses$5,695$284-$5,979
Fees for Services Accounting$3,358$177-$3,535
Other Expenses$2,127$112-$2,239
Total Functional Expenses$261,272$10,633$0$271,905

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$271,905
Total Expenses per Audited Statements$271,905
Total Expenses per Form 990$271,905
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
No
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

No review was or will be conducted.

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

Compensation was determined through an open meeting of the board of directors when the executive director was originally hired. This compensation package has not been increased for several years.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
National Guard Association
EIN
61-0668555
Phone
5025647500
Address
1117 LOUISVILLE ROAD, FRANKFORT, KY 40601

Signing Officer

Name
James Simms
Title
Exec. Director
Phone
5025647500
Signed
2016-06-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Simms
Formed
1955
Legal Domicile
Ky
Voting Board Members
22
Independent Board Members
22
Employees
3

Preparer

Firm
Craft Noble & Company Pllc
Address
1018 IVAL JAMES BLVD STE B, RICHMOND, KY 40475
Preparer
P Jared Noble
Phone
8596234027
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization's purpose is to support the kentucky national guard by providing an insurance program and social and recreational activities. The organization also promotes relationships between the community and the kentucky national guard.

Form 990, Part XI, Line 9

Deferred tax benefit 2,902 total 2,902

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IRS990/NetAssetsOrFundBalancesBOYAmt0317926
IRS990/NetAssetsOrFundBalancesEOYAmt0292433
IRS990/NetUnrelatedBusTxblIncmAmt0-19350
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt03720
IRS990/OccupancyGrp/ProgramServicesAmt070680
IRS990/OccupancyGrp/TotalAmt074400
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05926
IRS990/OtherAssetsTotalGrp/EOYAmt09335
IRS990/OtherChangesInNetAssetsAmt02902
IRS990/OtherExpensesGrp/Desc0MAINTENANCE
IRS990/OtherExpensesGrp/Desc1DUES
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0298
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1282
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2112
IRS990/OtherExpensesGrp/ProgramServicesAmt05660
IRS990/OtherExpensesGrp/ProgramServicesAmt15353
IRS990/OtherExpensesGrp/ProgramServicesAmt23364
IRS990/OtherExpensesGrp/ProgramServicesAmt32127
IRS990/OtherExpensesGrp/TotalAmt05958
IRS990/OtherExpensesGrp/TotalAmt15635
IRS990/OtherExpensesGrp/TotalAmt23364
IRS990/OtherExpensesGrp/TotalAmt32239
IRS990/OtherRevenueMiscGrp/BusinessCd0524298
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE INCOME
IRS990/OtherRevenueMiscGrp/Desc1CONFERENCE INCOME
IRS990/OtherRevenueMiscGrp/Desc2ADMINISTRATIVE FEES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt060299
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0166183
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt160299
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt26000
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0166183
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt16000
IRS990/OtherRevenueTotalAmt0237864
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt05760
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0109431
IRS990/OtherSalariesAndWagesGrp/TotalAmt0115191
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt050000
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt050000
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JAMES SIMMS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05646
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05646
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt0122709
IRS990/PYOtherRevenueAmt0215067
IRS990/PYProgramServiceRevenueAmt05322
IRS990/PYRevenuesLessExpensesAmt04117
IRS990/PYSalariesCompEmpBnftPaidAmt093563
IRS990/PYTotalExpensesAmt0216272
IRS990/PYTotalRevenueAmt0220389
IRS990/ReconcilationRevenueExpnssAmt0-28395
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0271905
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016288
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016288
IRS990ScheduleD/RevenueSubtotalAmt0243510
IRS990ScheduleD/TotalExpensesPerForm990Amt0271905
IRS990ScheduleD/TotalRevenuePerForm990Amt0243510
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0243510
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0271905
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S PURPOSE IS TO SUPPORT THE KENTUCKY NATIONAL GUARD BY PROVIDING AN INSURANCE PROGRAM AND SOCIAL AND RECREATIONAL ACTIVITIES. THE ORGANIZATION ALSO PROMOTES RELATIONSHIPS BETWEEN THE COMMUNITY AND THE KENTUCKY NATIONAL GUARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION WAS DETERMINED THROUGH AN OPEN MEETING OF THE BOARD OF DIRECTORS WHEN THE EXECUTIVE DIRECTOR WAS ORIGINALLY HIRED. THIS COMPENSATION PACKAGE HAS NOT BEEN INCREASED FOR SEVERAL YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DEFERRED TAX BENEFIT 2,902 TOTAL 2,902
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0367827
IRS990/TotalAssetsEOYAmt0331750
IRS990/TotalAssetsGrp/BOYAmt0367827
IRS990/TotalAssetsGrp/EOYAmt0331750
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010633
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0261272
IRS990/TotalFunctionalExpensesGrp/TotalAmt0271905
IRS990/TotalGrossUBIAmt0172183
IRS990/TotalLiabilitiesBOYAmt049901
IRS990/TotalLiabilitiesEOYAmt039317
IRS990/TotalLiabilitiesGrp/BOYAmt049901
IRS990/TotalLiabilitiesGrp/EOYAmt039317
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0317926
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0292433
IRS990/TotalProgramServiceExpensesAmt0261272
IRS990/TotalProgramServiceRevenueAmt05646
IRS990/TotalReportableCompFromOrgAmt049638
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt071327
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0243510
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0172183
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0367827
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0331750
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0317926
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0292433
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt022
IRS990/VotingMembersIndependentCnt022
IRS990/WebsiteAddressTxt0WWW.NGAKY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES SIMMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC. DIR.
ReturnHeader/BusinessOfficerGrp/PhoneNum05025647500
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-06-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL GUARD ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF KENTUCKY INC
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0610668555
ReturnHeader/Filer/PhoneNum05025647500
ReturnHeader/Filer/USAddress/AddressLine1Txt01117 LOUISVILLE ROAD
ReturnHeader/Filer/USAddress/CityNm0FRANKFORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040601
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CRAFT NOBLE & COMPANY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01018 IVAL JAMES BLVD STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RICHMOND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040475
ReturnHeader/PreparerPersonGrp/PhoneNum08596234027
ReturnHeader/PreparerPersonGrp/PreparationDt02016-06-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0P JARED NOBLE

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.37$0.01$1.36$0.34$0.27$0.07
2024Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.29$0.23$0.24$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.32$0.02$1.30$0.24$0.25$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.34$0.03$1.31$0.15$0.19$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.39$0.04$1.35$0.13$0.12$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.36$0.03$1.32$0.15$0.15$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.37$0.04$1.33$1.12$0.21$0.92
2018Detailed filing. Detailed filing data is available for this year.$0.45$0.04$0.41$0.37$0.25$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.33$0.04$0.29$0.23$0.24$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.33$0.04$0.29$0.24$0.27$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.37$0.05$0.32$0.22$0.22$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.37$0.05$0.31$0.26$0.21$0.04
2013Summary only. Only limited summary data is available for this year.$0.32$0.04$0.28$0.21$0.23$0.02
2012Summary only. Only limited summary data is available for this year.$0.37$0.07$0.29$0.26$0.22$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.05$0.26$0.26