Civic Intelligence

Wa State Association of Fire Chiefs

990 • Fiscal year 2016 • EIN 91-0829023

Oct 01, 2015 to Sep 30, 2016 • Filed on Mar 02, 2017

PO Box 7964Olympia, WA 98507

(360) 352-0161

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

Higher debt load relative to assets than 26% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

22nd percentile

0.00x

Higher debt load relative to revenue than 22% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Net Margin

22nd percentile

-4.4%

Higher net margin than 22% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

60th percentile

$83,950

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 12.4% of source-year revenue.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Asset Growth

9th percentile

-19%

Faster asset growth than 9% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

26th percentile

-5.6%

Faster revenue growth than 26% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$111,102

Down $25,920 (-19%) from 2015

Net Assets

Down

$110,705

Down $26,067 (-19%) from 2015

Liabilities

Up

$397

Up $147 (+59%) from 2015

Revenue

Down

$677,925

Down $40,268 (-5.6%) from 2015

Expenses

Down

$707,946

Down $89,764 (-11%) from 2015

Net Income

Up

-$30,021

Up $49,496 (+62%) from 2015

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: $100,822Liabilities 2010: $11,715Net Assets 2010: $89,1072010Assets 2011: $146,032Liabilities 2011: $12,168Net Assets 2011: $133,8642011Assets 2012: $209,070Liabilities 2012: $6,749Net Assets 2012: $202,3212012Assets 2013: $228,899Liabilities 2013: $6,008Net Assets 2013: $222,8912013Assets 2014: $217,577Liabilities 2014: $968Net Assets 2014: $216,6092014Assets 2015: $137,022Liabilities 2015: $250Net Assets 2015: $136,7722015Assets 2016: $111,102Liabilities 2016: $397Net Assets 2016: $110,7052016Assets 2017: $43,303Liabilities 2017: $24,188Net Assets 2017: $19,1152017Assets 2018: $83,607Liabilities 2018: $21,716Net Assets 2018: $61,8912018Assets 2019: $136,355Liabilities 2019: $52,117Net Assets 2019: $84,2382019Assets 2020: $150,661Liabilities 2020: $100,978Net Assets 2020: $49,6832020Assets 2021: $279,275Liabilities 2021: $70,672Net Assets 2021: $208,6032021Assets 2022: $428,483Liabilities 2022: $1,029Net Assets 2022: $427,4542022Assets 2023: $473,032Liabilities 2023: $2,151Net Assets 2023: $470,8812023Assets 2024: $798,450Liabilities 2024: $11,623Net Assets 2024: $786,8272024

Highlighted filing

2016

Assets$111,102
Liabilities$397
Net Assets$110,705

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $654,3622010Expenses 2011: $641,8472011Expenses 2012: $637,1782012Expenses 2013: $715,2072013Revenue 2014: $790,515Expenses 2014: $744,365Net Income 2014: $46,1502014Revenue 2015: $718,193Expenses 2015: $797,710Net Income 2015: -$79,5172015Revenue 2016: $677,925Expenses 2016: $707,946Net Income 2016: -$30,0212016Revenue 2017: $701,424Expenses 2017: $760,236Net Income 2017: -$58,8122017Revenue 2018: $823,318Expenses 2018: $784,571Net Income 2018: $38,7472018Revenue 2019: $853,374Expenses 2019: $847,774Net Income 2019: $5,6002019Revenue 2020: $545,076Expenses 2020: $579,612Net Income 2020: -$34,5362020Revenue 2021: $568,135Expenses 2021: $409,215Net Income 2021: $158,9202021Revenue 2022: $808,673Expenses 2022: $652,367Net Income 2022: $156,3062022Revenue 2023: $892,245Expenses 2023: $849,010Net Income 2023: $43,2352023Revenue 2024: $1,247,958Expenses 2024: $922,051Net Income 2024: $325,9072024

Highlighted filing

2016

Revenue$677,925
Expenses$707,946
Net Income-$30,021
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Mar 2, 2017
Return Version
2015v3.0
Gross Receipts
$677,925
Mission and Program Overview

Mission

To be a source of information and education to its members and to take a lead role in influencing issues and affecting the fire service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$136,272$110,705▼ $25,567
Savings and Temporary Cash Investments$86,425$61,894▼ $24,531
Land, Buildings, and Equipment, Net$57,272$53,434▼ $3,838
Investments in Publicly Traded Securities$500$500→ $0
Accounts Receivable$-7,675$-4,726▲ $2,949
Total Assets$136,522$111,102▼ $25,420
Liabilities
Other Liabilities$250$397▲ $147
Total Liabilities$250$397▲ $147
Net Assets / Fund Balance
Total Net Assets Fund Balance$136,272$110,705▼ $25,567
Total Liabilities and Net Assets / Fund Balance$136,522$111,102▼ $25,420

Asset Categories

AssetBook ValueDepreciationBasis
Land$10,000-$10,000
Compensation and Service Providers

Employees

NameTitleBaseTotal
-Executive Di$83,950$83,950

Board Members and Trustees

NameTitle
Jim WalkowskiPresident
Brian Van CampDirector
Bryan CollinsDirector
Chuck DuffyDirector
Dave LafaveDirector
Don FortierDirector
Jim KambeitzDirector
Mark CorreiraDirector
Nick SwinhartDirector
Rocky EastmenDirector
Steve WrightDirector
Wayne SenterDirector
Kurt HardinEx Officio
Jeff GriffinPast Preside
Keith WrightVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$3,098
Program Service Revenue
$673,934
Investment Income
$268
Other Revenue
$625
Change in Net Assets
$-30,021
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$471,810
Salaries, Compensation, and Employee Benefits$236,136
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$234,042
Other Salaries and Wages---$121,173
Current Officers, Directors, Trustees, and Key Employees---$83,950
Fees for Services Management---$45,178
Office Expenses---$34,870
Fees for Services Other---$26,402
Travel---$18,681
Information Technology---$17,820
Payroll Taxes---$17,645
Occupancy---$16,746
Other Employee Benefits---$13,368
Insurance---$7,712
Depreciation Depletion---$3,838
Fees for Services Accounting---$3,575
Other Expenses---$2,081
All Other Expenses---$970
Fees for Services Legal---$250
Total Functional Expenses$0$0$0$707,946
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$397
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Other officer compensation reviewed
Yes
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 6

The organization consistes of active members, life members and retired members. Only active members shall be voting members. The organization had 900 active voting members.

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

The organization is governed by a board of directors consisting of a president, vice president, board representative, state vice president to the western fire chiefsassociation, and seven directors. The officers and board are elected for two-year terms; the state vice president tot the western fire chiefs association is elected to a three year term. All elections are held at the association's annual meeting.

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

A copy of form 990 is e-mailed to the executive committe for review before

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

The organization does not have a written conflict of interest policy. They use a code of ethics, rules of conduct enforcement policy.

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

The board members are volunteers with no compensation. Staff memeber,s compensation is set by the full board of directors on an annual basis.

Form 990, Page 6, Part VI, Line 19

Governing documents are available on request.

Filing and Contact Details

Filer

Filer Name
Washington Fire Chiefs
EIN
91-0829023
Phone
3603520161
Address
PO BOX 7964, OLYMPIA, WA 98507

Signing Officer

Name
Wayne Senter
Title
Executive Director
Phone
3603520161
Signed
2017-03-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wayne Senter
Formed
1967
Legal Domicile
Wa
Voting Board Members
16
Independent Board Members
16
Employees
7

Preparer

Firm
Budd Bay CPA Inc Ps
Address
PO BOX 245, OLYMPIA, WA 98507-0245
Preparer
Gary J Merz CPA
Phone
3607869515
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Sponsors annual meeting, executive leadership symposium, labor relations seminar regional workshops to keep members informed on issues relating ro fire service; over 2400 members served during the year.

Form 990, Part XI, Line 9

Book / tax depreciation difference -40 4,994 total 4,954

Raw XML Appendix383 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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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt45132
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SPONSORS ANNUAL MEETING, EXECUTIVE LEADERSHIP SYMPOSIUM, LABOR RELATIONS SEMINAR REGIONAL WORKSHOPS TO KEEP MEMBERS INFORMED ON ISSUES RELATING RO FIRE SERVICE; OVER 2400 MEMBERS SERVED DURING THE YEAR.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt025856
IRS990/PYInvestmentIncomeAmt01470
IRS990/PYOtherExpensesAmt0581465
IRS990/PYOtherRevenueAmt0680
IRS990/PYProgramServiceRevenueAmt0690187
IRS990/PYRevenuesLessExpensesAmt0-79517
IRS990/PYSalariesCompEmpBnftPaidAmt0216245
IRS990/PYTotalExpensesAmt0797710
IRS990/PYTotalRevenueAmt0718193
IRS990/ReconcilationRevenueExpnssAmt0-30021
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0136272
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0110705
IRS990/SavingsAndTempCashInvstGrp/BOYAmt086425
IRS990/SavingsAndTempCashInvstGrp/EOYAmt061894
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0397
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010000
IRS990ScheduleD/TotalLiabilityAmt0397
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SPONSORS ANNUAL MEETING, EXECUTIVE LEADERSHIP SYMPOSIUM, LABOR RELATIONS SEMINAR REGIONAL WORKSHOPS TO KEEP MEMBERS INFORMED ON ISSUES RELATING RO FIRE SERVICE; OVER 2400 MEMBERS SERVED DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION CONSISTES OF ACTIVE MEMBERS, LIFE MEMBERS AND RETIRED MEMBERS. ONLY ACTIVE MEMBERS SHALL BE VOTING MEMBERS. THE ORGANIZATION HAD 900 ACTIVE VOTING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS GOVERNED BY A BOARD OF DIRECTORS CONSISTING OF A PRESIDENT, VICE PRESIDENT, BOARD REPRESENTATIVE, STATE VICE PRESIDENT TO THE WESTERN FIRE CHIEFSASSOCIATION, AND SEVEN DIRECTORS. THE OFFICERS AND BOARD ARE ELECTED FOR TWO-YEAR TERMS; THE STATE VICE PRESIDENT TOT THE WESTERN FIRE CHIEFS ASSOCIATION IS ELECTED TO A THREE YEAR TERM. ALL ELECTIONS ARE HELD AT THE ASSOCIATION'S ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF FORM 990 IS E-MAILED TO THE EXECUTIVE COMMITTE FOR REVIEW BEFORE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT HAVE A WRITTEN CONFLICT OF INTEREST POLICY. THEY USE A CODE OF ETHICS, RULES OF CONDUCT ENFORCEMENT POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD MEMBERS ARE VOLUNTEERS WITH NO COMPENSATION. STAFF MEMEBER,S COMPENSATION IS SET BY THE FULL BOARD OF DIRECTORS ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE AVAILABLE ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOK / TAX DEPRECIATION DIFFERENCE -40 4,994 TOTAL 4,954
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0136522
IRS990/TotalAssetsEOYAmt0111102
IRS990/TotalAssetsGrp/BOYAmt0136522
IRS990/TotalAssetsGrp/EOYAmt0111102
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03098
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0707946
IRS990/TotalGrossUBIAmt0625
IRS990/TotalLiabilitiesBOYAmt0250
IRS990/TotalLiabilitiesEOYAmt0397
IRS990/TotalLiabilitiesGrp/BOYAmt0250
IRS990/TotalLiabilitiesGrp/EOYAmt0397
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0136272
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0110705
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt05304
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt05304
IRS990/TotalProgramServiceRevenueAmt0673934
IRS990/TotalReportableCompFromOrgAmt083950
IRS990/TotalRevenueGrp/ExclusionAmt0268
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0673934
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0677925
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0625
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0136522
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0111102
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt018681
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06433 WEXFORD AVE SW
IRS990/USAddress/CityNm0PORT ORCHARD
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098367
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt016
IRS990/WebsiteAddressTxt0WWW.WSAFC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WAYNE SENTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03603520161
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-03-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WASHINGTON FIRE CHIEFS
ReturnHeader/Filer/BusinessNameControlTxt0WASH
ReturnHeader/Filer/EIN0910829023
ReturnHeader/Filer/PhoneNum03603520161
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 7964
ReturnHeader/Filer/USAddress/CityNm0OLYMPIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098507
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0452781218
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BUDD BAY CPA INC PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 245
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OLYMPIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0985070245
ReturnHeader/PreparerPersonGrp/PhoneNum03607869515
ReturnHeader/PreparerPersonGrp/PreparationDt02017-03-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY J MERZ CPA
ReturnHeader/ReturnTs02017-03-07T13:52:27-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-10-01
ReturnHeader/TaxPeriodEndDt02016-09-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.01$0.79$1.25$0.92$0.33
2023Summary only. Only limited summary data is available for this year.$0.47$0.00$0.47$0.89$0.85$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.00$0.43$0.81$0.65$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.07$0.21$0.57$0.41$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.10$0.05$0.55$0.58$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.05$0.08$0.85$0.85$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.02$0.06$0.82$0.78$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.02$0.02$0.70$0.76$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.68$0.71$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$0.72$0.80$0.08
2014Summary only. Only limited summary data is available for this year.$0.22$0.00$0.22$0.79$0.74$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.01$0.22$0.72
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.01$0.20$0.64
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.01$0.13$0.64
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.01$0.09$0.65