Civic Intelligence

Kids Who Count

990 • Fiscal year 2020 • EIN 87-0438796

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 23, 2021

345 North Sr 198Salem, UT 84653

(801) 423-3000

Siviq Scores

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

Liabilities / Assets

84th percentile

0.58x

Higher debt load relative to assets than 84% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

63rd percentile

0.23x

Higher debt load relative to revenue than 63% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

31st percentile

-3.2%

Higher net margin than 31% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

73rd percentile

$109,253

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

85th percentile

47%

Faster asset growth than 85% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

74th percentile

18%

Faster revenue growth than 74% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$629,036

Up $200,507 (+47%) from 2019

Net Assets

Down

$267,000

Down $49,024 (-16%) from 2019

Liabilities

Up

$362,036

Up $249,531 (+222%) from 2019

Revenue

Up

$1,544,431

Up $240,054 (+18%) from 2019

Expenses

Up

$1,593,455

Up $167,901 (+12%) from 2019

Net Income

Up

-$49,024

Up $72,153 (+60%) from 2019

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $292,354Liabilities 2010: $35,793Net Assets 2010: $256,5612010Assets 2011: $315,500Liabilities 2011: $74,491Net Assets 2011: $241,0092011Assets 2012: $315,971Liabilities 2012: $78,614Net Assets 2012: $237,3572012Assets 2013: $311,599Liabilities 2013: $81,528Net Assets 2013: $230,0712013Assets 2014: $304,068Liabilities 2014: $67,083Net Assets 2014: $236,9852014Assets 2015: $326,194Liabilities 2015: $64,996Net Assets 2015: $261,1982015Assets 2016: $353,828Liabilities 2016: $77,780Net Assets 2016: $276,0482016Assets 2017: $443,704Liabilities 2017: $83,946Net Assets 2017: $359,7582017Assets 2018: $530,941Liabilities 2018: $93,740Net Assets 2018: $437,2012018Assets 2019: $428,529Liabilities 2019: $112,505Net Assets 2019: $316,0242019Assets 2020: $629,036Liabilities 2020: $362,036Net Assets 2020: $267,0002020Assets 2021: $768,990Liabilities 2021: $231,594Net Assets 2021: $537,3962021Assets 2022: $742,044Liabilities 2022: $295,659Net Assets 2022: $446,3852022Assets 2023: $524,540Liabilities 2023: $150,980Net Assets 2023: $373,5602023Assets 2025: $734,380Liabilities 2025: $116,647Net Assets 2025: $617,7332025

Highlighted filing

2020

Assets$629,036
Liabilities$362,036
Net Assets$267,000

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $911,6892010Revenue 2011: $928,589Expenses 2011: $944,141Net Income 2011: -$15,5522011Expenses 2012: $948,9962012Expenses 2013: $927,3022013Revenue 2014: $926,544Expenses 2014: $919,630Net Income 2014: $6,9142014Revenue 2015: $986,443Expenses 2015: $962,230Net Income 2015: $24,2132015Revenue 2016: $1,105,377Expenses 2016: $1,090,527Net Income 2016: $14,8502016Revenue 2017: $1,237,604Expenses 2017: $1,153,894Net Income 2017: $83,7102017Revenue 2018: $1,345,648Expenses 2018: $1,268,205Net Income 2018: $77,4432018Revenue 2019: $1,304,377Expenses 2019: $1,425,554Net Income 2019: -$121,1772019Revenue 2020: $1,544,431Expenses 2020: $1,593,455Net Income 2020: -$49,0242020Revenue 2021: $2,378,518Expenses 2021: $2,108,122Net Income 2021: $270,3962021Revenue 2022: $2,596,092Expenses 2022: $2,687,103Net Income 2022: -$91,0112022Revenue 2023: $1,861,576Expenses 2023: $1,934,401Net Income 2023: -$72,8252023Revenue 2025: $1,828,703Expenses 2025: $1,743,102Net Income 2025: $85,6012025

Highlighted filing

2020

Revenue$1,544,431
Expenses$1,593,455
Net Income-$49,024
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 23, 2021
Return Version
2019v5.0
Gross Receipts
$1,544,431
Mission and Program Overview

Mission

We empower families to optimize the developmental potential of their young children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$118,781$310,025▲ $191,244
Land, Buildings, and Equipment, Net$143,108$133,217▼ $9,891
Pledges and Grants Receivable$91,665$119,024▲ $27,359
Savings and Temporary Cash Investments$58,290$48,572▼ $9,718
Prepaid Expenses and Deferred Charges$16,685$18,198▲ $1,513
Total Assets$428,529$629,036▲ $200,507
Liabilities
Unsecured Notes Loans Payable-$228,531-
Accounts Payable and Accrued Expenses$112,505$133,505▲ $21,000
Total Liabilities$112,505$362,036▲ $249,531
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$316,024$267,000▼ $49,024
Total Net Assets Fund Balance$316,024$267,000▼ $49,024
Total Liabilities and Net Assets / Fund Balance$428,529$629,036▲ $200,507

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$92,886$138,027$230,913
Equipment$28,403$36,688$65,091
Land$11,928-$11,928
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary WalkerOccupationalFT$101,700$7,553$109,253
Kelsey LewisExecutive DiFT$91,138$10,003$101,141

Board Members and Trustees

NameTitle
Mary KlugChair
Michele ThompsonVice Chair
Bryce MooreBoard Member
Nancy MiramontesBoard Member
Patrick McveyBoard Member
Ryan KaySecretary
Tyler HeapsSecretary
Richard PetersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$922,201
Program Service Revenue
$621,603
Investment Income
$312
Other Revenue
$315
All Other Contributions
$74,095
Change in Net Assets
$-49,024

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,544,431
Total Revenue per Audited Statements
$1,544,431
Total Revenue per Form 990
$1,544,431
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,315,521
Other Expenses$277,934
Total Fundraising Expense$7,335
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$927,299$53,901-$981,200
Other Employee Benefits$103,398$18,247-$121,645
Current Officers, Directors, Trustees, and Key Employees-$91,138-$91,138
Fees for Services Other$82,945-$389$83,334
Payroll Taxes$68,242$12,043-$80,285
Occupancy$54,955$624-$55,579
Pension Plan Contributions$35,065$6,188-$41,253
Travel$26,685$1,966$4,815$33,466
Fees for Services Accounting-$30,669-$30,669
Other Expenses$14,669-$1,200$15,869
Office Expenses$13,482$216$931$14,629
Depreciation Depletion$13,127--$13,127
Insurance$8,989$1,698-$10,687
Conferences and Meetings$1,824--$1,824
Advertising$928--$928
Interest$524--$524
Total Functional Expenses$1,369,430$216,690$7,335$1,593,455

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,593,455
Total Expenses per Audited Statements$1,593,455
Total Expenses per Form 990$1,593,455
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

Director and contracted accountant review and approve. Board is provided a copy prior to filing.

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

Board members identify and discuss any potential conflicts as they arise.

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

Board approves director's salary.

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

Board approves key employee compensation.

Form 990, Page 6, Part VI, Line 19

Such documents are available upon request just as forms 990.

Filing and Contact Details

Filer

Filer Name
Kids Who Count
EIN
87-0438796
Phone
8014233000
Address
345 NORTH SR 198, SALEM, UT 84653

Signing Officer

Name
Kelsey Lewis
Title
Executive Director
Phone
8014233000
Signed
2021-04-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelsey Lewis
Formed
1986
Legal Domicile
Ut
Voting Board Members
8
Independent Board Members
8
Employees
31
Volunteers
15

Preparer

Firm
Squire & Company Pc
Address
1329 SOUTH 800 EAST, OREM, UT 84097-7737
Preparer
M Paul Winward CPA
Phone
8012256900
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1156623
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt228000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt319600
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE AUTISM SERVICES TO INFANTS AND TODDLERS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0191349
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0156623
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0830358
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0378
IRS990/PYOtherExpensesAmt0257653
IRS990/PYOtherRevenueAmt0127
IRS990/PYProgramServiceRevenueAmt0473514
IRS990/PYRevenuesLessExpensesAmt0-121177
IRS990/PYSalariesCompEmpBnftPaidAmt01167901
IRS990/PYTotalExpensesAmt01425554
IRS990/PYTotalRevenueAmt01304377
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-49024
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0464980
IRS990/SavingsAndTempCashInvstGrp/BOYAmt058290
IRS990/SavingsAndTempCashInvstGrp/EOYAmt048572
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0922201
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0830358
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0811391
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0741893
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0681520
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03987363
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0312
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0378
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0471
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01301
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt044
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02506
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01629345
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99940
IRS990ScheduleA/PublicSupportPY170Pct00.99940
IRS990ScheduleA/PublicSupportTotal170Amt03987363
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0922201
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0830358
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0811391
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0741893
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0681520
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03987363
IRS990ScheduleA/TotalSupportAmt03989869
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt092886
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0138027
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0230913
IRS990ScheduleD/EquipmentGrp/BookValueAmt028403
IRS990ScheduleD/EquipmentGrp/DepreciationAmt036688
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt065091
IRS990ScheduleD/ExpensesSubtotalAmt01593455
IRS990ScheduleD/LandGrp/BookValueAmt011928
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt011928
IRS990ScheduleD/RevenueSubtotalAmt01544431
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0133217
IRS990ScheduleD/TotalExpensesPerForm990Amt01593455
IRS990ScheduleD/TotalRevenuePerForm990Amt01544431
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01544431
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01593455
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DIRECTOR AND CONTRACTED ACCOUNTANT REVIEW AND APPROVE. BOARD IS PROVIDED A COPY PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS IDENTIFY AND DISCUSS ANY POTENTIAL CONFLICTS AS THEY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD APPROVES DIRECTOR'S SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD APPROVES KEY EMPLOYEE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SUCH DOCUMENTS ARE AVAILABLE UPON REQUEST JUST AS FORMS 990.
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 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
IRS990/TotalAssetsBOYAmt0428529
IRS990/TotalAssetsEOYAmt0629036
IRS990/TotalAssetsGrp/BOYAmt0428529
IRS990/TotalAssetsGrp/EOYAmt0629036
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0922201
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07335
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0216690
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01369430
IRS990/TotalFunctionalExpensesGrp/TotalAmt01593455
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0112505
IRS990/TotalLiabilitiesEOYAmt0362036
IRS990/TotalLiabilitiesGrp/BOYAmt0112505
IRS990/TotalLiabilitiesGrp/EOYAmt0362036
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0316024
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0267000
IRS990/TotalOtherCompensationAmt017556
IRS990/TotalProgramServiceExpensesAmt01369430
IRS990/TotalProgramServiceRevenueAmt0621603
IRS990/TotalReportableCompFromOrgAmt0192838
IRS990/TotalRevenueGrp/ExclusionAmt0312
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0621918
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01544431
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0428529
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0629036
IRS990/TravelGrp/FundraisingAmt04815
IRS990/TravelGrp/ManagementAndGeneralAmt01966
IRS990/TravelGrp/ProgramServicesAmt026685
IRS990/TravelGrp/TotalAmt033466
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0228531
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0345 NORTH SR 198
IRS990/USAddress/CityNm0SALEM
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084653
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.KIDSWHOCOUNT.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.12$0.62$1.83$1.74$0.09
2023Summary only. Only limited summary data is available for this year.$0.52$0.15$0.37$1.86$1.93$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.30$0.45$2.60$2.69$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.23$0.54$2.38$2.11$0.27
2020Detailed filing. Detailed filing data is available for this year.$0.63$0.36$0.27$1.54$1.59$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.11$0.32$1.30$1.43$0.12
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.09$0.44$1.35$1.27$0.08
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.08$0.36$1.24$1.15$0.08
2016Summary only. Only limited summary data is available for this year.$0.35$0.08$0.28$1.11$1.09$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.33$0.06$0.26$0.99$0.96$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.07$0.24$0.93$0.92$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.08$0.23$0.93
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.08$0.24$0.95
2011Summary only. Only limited summary data is available for this year.$0.32$0.07$0.24$0.93$0.94$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.04$0.26$0.91