Civic Intelligence

The Buckley School

990 • Fiscal year 2021 • EIN 95-1750023

Aug 01, 2020 to Jul 31, 2021 • Filed on Jun 07, 2022

Organization ProfileWWW.BUCKLEY.ORG

View Organization Page

3900 Stansbury AvenueSherman Oaks, CA 91423

(818) 783-1610

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.40x

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

2021 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2021

Liabilities / Revenue

81st percentile

1.70x

Higher debt load relative to revenue than 81% of similar nonprofits.

2021 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2021

Net Margin

21st percentile

-0.3%

Higher net margin than 21% of similar nonprofits.

2021 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2021

Top Officer Pay

71st percentile

$712,563

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2021 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2021

Asset Growth

36th percentile

7.1%

Faster asset growth than 36% of similar nonprofits.

2021 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2020 to 2021

Revenue Growth

21st percentile

-2.6%

Faster revenue growth than 21% of similar nonprofits.

2021 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$161,147,758

Up $10,661,364 (+7.1%) from 2020

Net Assets

Up

$97,483,651

Up $9,640,958 (+11%) from 2020

Liabilities

Up

$63,664,107

Up $1,020,406 (+1.6%) from 2020

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin21st percentile

Revenue

Down

$37,463,452

Down $1,000,781 (-2.6%) from 2020

Expenses

Up

$37,561,008

Up $105,942 (+0.3%) from 2020

Net Income

Down

-$97,556

Down $1,106,723 (-110%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth36th percentile

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

$200M$150M$100M$50M$0Assets 2010: $73,683,601Liabilities 2010: $25,016,059Net Assets 2010: $48,667,5422010Assets 2011: $100,697,031Liabilities 2011: $45,469,076Net Assets 2011: $55,227,9552011Assets 2012: $108,989,552Liabilities 2012: $48,605,704Net Assets 2012: $60,383,8482012Assets 2013: $108,397,705Liabilities 2013: $44,003,378Net Assets 2013: $64,394,3272013Assets 2014: $116,865,371Liabilities 2014: $47,867,756Net Assets 2014: $68,997,6152014Assets 2015: $142,884,388Liabilities 2015: $69,447,816Net Assets 2015: $73,436,5722015Assets 2016: $144,139,656Liabilities 2016: $68,089,181Net Assets 2016: $76,050,4752016Assets 2017: $150,323,888Liabilities 2017: $70,420,884Net Assets 2017: $79,903,0042017Assets 2018: $150,256,588Liabilities 2018: $68,460,943Net Assets 2018: $81,795,6452018Assets 2019: $152,492,338Liabilities 2019: $67,990,593Net Assets 2019: $84,501,7452019Assets 2020: $150,486,394Liabilities 2020: $62,643,701Net Assets 2020: $87,842,6932020Assets 2021: $161,147,758Liabilities 2021: $63,664,107Net Assets 2021: $97,483,6512021Assets 2022: $155,779,870Liabilities 2022: $67,446,309Net Assets 2022: $88,333,5612022Assets 2023: $169,874,564Liabilities 2023: $72,912,938Net Assets 2023: $96,961,6262023Assets 2024: $177,250,991Liabilities 2024: $73,464,476Net Assets 2024: $103,786,5152024

Highlighted filing

2021

Assets$161,147,758
Liabilities$63,664,107
Net Assets$97,483,651
Open 2021 Filing

Operations Trend

Revenue Growth21st percentile

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

$60M$40M$20M$0-$20MExpenses 2010: $23,855,2122010Expenses 2011: $24,539,6112011Expenses 2012: $26,529,9592012Expenses 2013: $30,080,2632013Revenue 2014: $33,626,148Expenses 2014: $31,533,817Net Income 2014: $2,092,3312014Revenue 2015: $37,041,407Expenses 2015: $32,905,588Net Income 2015: $4,135,8192015Revenue 2016: $36,092,987Expenses 2016: $32,844,750Net Income 2016: $3,248,2372016Revenue 2017: $38,898,750Expenses 2017: $35,046,221Net Income 2017: $3,852,5292017Revenue 2018: $38,404,546Expenses 2018: $35,747,442Net Income 2018: $2,657,1042018Revenue 2019: $38,930,821Expenses 2019: $36,224,721Net Income 2019: $2,706,1002019Revenue 2020: $38,464,233Expenses 2020: $37,455,066Net Income 2020: $1,009,1672020Revenue 2021: $37,463,452Expenses 2021: $37,561,008Net Income 2021: -$97,5562021Revenue 2022: $38,807,271Expenses 2022: $40,029,794Net Income 2022: -$1,222,5232022Revenue 2023: $49,490,920Expenses 2023: $45,876,910Net Income 2023: $3,614,0102023Revenue 2024: $47,326,349Expenses 2024: $47,080,651Net Income 2024: $245,6982024

Highlighted filing

2021

Revenue$37,463,452
Expenses$37,561,008
Net Income-$97,556
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2020 to Jul 31, 2021
Signed
Jun 7, 2022
Return Version
2020v4.2
Gross Receipts
$37,570,996
Mission and Program Overview

Mission

At the buckley school, our intentionally small and deeply supportive learning environment empowers both rigorous academics and joy in learning. Every day our inspired faculty encourages students to push themselves to new heights of learning and to new depths of self-knowledge. We do this because authentic, passionate learners find happiness and success in school, are valued by colleges, and develop the tools to lead full and meaningful lives.

The organization is an independent co-educational, college preparatory day school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$88,869,986$86,759,851▼ $2,110,135
Investments Other Securities$31,865,015$39,527,507▲ $7,662,492
Investments in Publicly Traded Securities$16,032,705$19,914,744▲ $3,882,039
Savings and Temporary Cash Investments$12,949,082$13,068,010▲ $118,928
Prepaid Expenses and Deferred Charges$518,168$967,571▲ $449,403
Cash and Non-Interest-Bearing Accounts$71,428$758,351▲ $686,923
Pledges and Grants Receivable$180,010$151,724▼ $28,286
Total Assets$150,486,394$161,147,758▲ $10,661,364
Liabilities
Tax Exempt Bond Liabilities$36,213,139$35,918,377▼ $294,762
Deferred Revenue$22,352,210$22,593,088▲ $240,878
Accounts Payable and Accrued Expenses$3,769,474$4,859,999▲ $1,090,525
Escrow Account Liability$308,878$292,643▼ $16,235
Total Liabilities$62,643,701$63,664,107▲ $1,020,406
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$79,607,128$87,843,181▲ $8,236,053
Net Assets With Donor Restrictions$8,235,565$9,640,470▲ $1,404,905
Total Net Assets Fund Balance$87,842,693$97,483,651▲ $9,640,958
Total Liabilities and Net Assets / Fund Balance$150,486,394$161,147,758▲ $10,661,364

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$78,931,498$20,664,105$99,595,603
Land$6,413,370-$6,413,370
Equipment$1,414,983$4,562,544$5,977,527
Other Securities$39,527,507--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$10,978,102$49,045▲ $2,391,490$109,975$13,308,662
2019$10,169,133$165,109▲ $738,407$94,547$10,978,102
2018$8,959,148$1,085,617▲ $204,167$79,799$10,169,133
2017$8,356,603$92,999▲ $587,017$77,471$8,959,148
2016$7,520,654$229,855▲ $681,207$75,113$8,356,603
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alona Hilary ScottHead of SchoolFT$362,243$350,320$712,563
Elizabeth M TurchanChief Financial OfficerFT$366,100$62,376$428,476
Laurel LucasAssistant Head of SchoolFT$154,256$175,307$329,563
Michelle Wenker SchrothDirector of AdvancementFT$189,309$49,060$238,369
Adrienne M ParsonsHead of Lower SchoolFT$171,275$46,822$218,097
Susan D ShermanTeacherFT$106,026$101,273$207,299
Albert ParkTeacherFT$83,390$86,500$169,890

Board Members and Trustees

NameTitle
Chip SellersChair
Valeria Rico-nikolovVice Chair
Alix MerkleyBoard Member
Andrea AlberiniBoard Member
Ann-marie BalzanoBoard Member
Brian NussbaumBoard Member
Chris AbregoBoard Member
Eric BiddleBoard Member
Jackie GoldbergBoard Member
Karen RichardsonBoard Member
Lesslie GoetzmanBoard Member
Mark NehorayBoard Member
Peggy ProctorBoard Member
Randall WinstonBoard Member
Ron WanglinBoard Member
Shari RosenthalBoard Member
Tova CohenBoard Member
Valeria BalfourBoard Member
Yoshi MaruyamaBoard Member
Benjamin VegaSecretary
David SadkinTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
FreshlunchesFood Service6800 OWNESMOUTH AVE STE 350, Canoga Parks, CA 91303$391,452
Tumbleweed TransportationTransportationPO BOX 49291, Los Angeles, CA 90049$387,917
Lee's Maintenance ServiceJanitorial14740 KESWICK STREET, Van Nuys, CA 91405$250,263
Ballard Rosenberg Golpar And SavittLegal15760 VENTURA BLVD SUITE 1800, Encino, CA 91436$202,361
Liebert Cassidy WhitmoreLegal6033 W CENTURY BLVD STE 500, Los Angeles, CA 90045$167,461
Revenue and Support

Revenue Composition

Contributions and Grants
$1,265,679
Program Service Revenue
$35,908,653
Investment Income
$305,500
Other Revenue
$-16,380
All Other Contributions
$1,265,679
Change in Net Assets
$-97,556

Audited Revenue Reconciliation

Revenue per Audited Statements
$37,294,962
Revenue Not Reported on Financial Statements
$168,490
Revenue Not Reported on Form 990
$5,167,670
Other Revenue Adjustments
$-43,267
Total Revenue per Audited Statements
$42,462,632
Total Revenue per Form 990
$37,463,452
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$21,393,746
Other Expenses$11,596,418
Grants and Similar Amounts Paid$4,570,844
Total Fundraising Expense$1,079,131
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,432,594$2,388,531$675,363$15,496,488
Grants to Domestic Individuals$4,570,844--$4,570,844
Depreciation Depletion$2,448,095$816,031-$3,264,126
Other Employee Benefits$1,971,062$539,199$142,076$2,652,337
Fees for Services Other$1,569,999$204,061$18,853$1,792,913
Office Expenses$1,158,210$212,665$15,815$1,386,690
Payroll Taxes$936,132$192,836$42,123$1,171,091
Current Officers, Directors, Trustees, and Key Employees$493,638$630,927$36,342$1,160,907
Interest$805,718$158,162-$963,880
Pension Plan Contributions$634,510$245,228$33,185$912,923
Insurance$567,241$138,628-$705,869
Fees for Services Legal-$614,198-$614,198
Occupancy$421,766$150,631$30,126$602,523
Fees for Service Investment Mgmnt Fees-$211,757-$211,757
Conferences and Meetings$65,839$128,912-$194,751
Other Expenses$147,703$46,815$31,898$194,518
Information Technology$135,149$57,921-$193,070
All Other Expenses$38,713$38,713-$77,426
Fees for Services Accounting-$50,107-$50,107
Travel$12,806$3,278$364$16,448
Total Functional Expenses$29,134,772$7,347,105$1,079,131$37,561,008

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$37,561,008
Total Expenses per Audited Statements$32,821,674
Expenses per Audited Statements$32,778,407
Expenses Not Reported on Financial Statements$4,782,601
Other Expense Adjustments$4,570,844
Expenses Not Reported on Form 990$43,267
International Activity

International Summary

Offices
0
Employees
0
Spending
$7,113,733

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the Caribbean -Hedge Fund Investments.N/a00$7,113,733
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$64,277
Fundraising Gross Income$64,277
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Evening Event$64,277$64,277$30,278$33,999
Total Events$64,277$64,277$51,277$13,000
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
BCalifornia Municipal Finance Authority2020-12-17$22,965,500TO REFUND PRIOR ISSUES
ACalifornia Municipal Finance Authority2020-04-07$19,970,000TO REFUND PRIOR ISSUES

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
B$22,965,500$19,148,015-$111,552
A$19,970,000$16,954,641$159,849$112,643

Bond Financing Compliance

No rebate due
No
Rebate not yet due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
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, Part VI, Section A, Line 1

“There shall be an executive committee of the board of trustees consisting of the board chair, who shall chair the executive committee, the other officers of the corporation and the chairpersons of all standing committees (as hereinafter defined). The executive committee shall exercise such powers and perform such acts as the board of trustees may from time to time delegate to it.”

Form 990, Part VI, Section B, Line 11B

“A copy of the form 990 is submitted to the audit committee for review and comment. Review is documented in the audit committee notes.”

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

“Each board member and employee is required to sign a conflict of interest form. Trustees have an obligation to self-disclose actual or potential conflicts of interest at the time they arise. If the disclosure occurs in a board meeting, the trustee shall leave the meeting and the board will discuss and vote upon whether a conflict of interest exists and whether it should be referred to committee for further consideration. If the disclosure is made outside of the context of a meeting, then the determination of whether a conflict exists will be referred to the audit committee for decision and action. Trustees are also required to annually sign the conflict of interest policy which contains a conflict of interest disclosure form where trustees are required to disclose ongoing relationships and interests that may present a conflict of interest. Employees are also required to sign annual policies and to disclose any conflicts. Any conflicts are discussed with the head of school and director of human resources.”

Form 990, Part VI, Section B, Line 15A

“The board sets the compensation for the head of school. The board utilized an outside consultant to recruit the head of school and determine a competitive compensation level to ensure that the compensation offered does not constitute an excess benefit transaction within the meaning of irc section 4958. The outside consultant compared compensation packages from other independent schools in the area for similar schools.”

Form 990, Part VI, Section C, Line 18

“The information is available for the public inspection upon request.”

Form 990, Part VI, Section C, Line 19

“The school makes its governing documents, conflict of interest policy, and financial statements available to the public on request and an annual report is issued to our constituents and maintained at the school for review.”

Filing and Contact Details

Filer

Filer Name
The Buckley School
EIN
95-1750023
Phone
8187831610
Address
3900 STANSBURY AVENUE, SHERMAN OAKS, CA 91423

Signing Officer

Name
Alona Scott
Title
Head of School
Phone
8187831610
Signed
2022-06-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alona Scott
Formed
1935
Legal Domicile
CA
Voting Board Members
21
Independent Board Members
21
Employees
226
Volunteers
100

Preparer

Firm
Cliftonlarsonallen Llp
Address
301 NORTH LAKE AVENUE SUITE 900, PASADENA, CA 91101
Preparer
Bared Dilacar
Phone
6267933600
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from prior year.”

Financial Statement Notes

PART IV, LINE 2B:

“The school acts as the custodian for various classes and school clubs.”

PART V, LINE 4:

“Endowments consist of several individual funds established for staff and faculty compensation and professional enrichment, maintenance of the school pavilion, general operation, and financial aid.”

PART X, LINE 2:

“Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes all of the positions taken by the school are more likely than not to be sustained upon examination. The school has received favorable determination letters indicating it is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and california franchise taxes under section 23701 of the california revenue taxation code.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Financial aid -4,570,844.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“RENTAL EXPENSES -43,267.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSE 43,267.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“FINANCIAL AID 4,570,844.”

Raw XML AppendixShowing 400 of 966 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/Desc0THE SCHOOL IS SITUATED ON A NINETEEN ACRE CAMPUS IN A RESIDENTIAL SECTION OF SANTA MONICA MOUNTAINS, A SETTING OF NATURAL BEAUTY WITH ACCESS TO THE CULTURAL AND EDUCATIONAL RESOURCES OF THE LOS ANGELES METROPOLITAN AREA. WITH AN ENROLLMENT OF APPROXIMATELY 830 STUDENTS IN KINDERGARTEN THROUGH GRADE TWELVE, THE SCHOOL SEEKS TO ATTRACT STUDENTS WHO REFLECT THE ETHNIC DIVERSITY OF LOS ANGELES.BUCKLEY'S PHILOSOPHY, THE 4-FOLD PLAN OF EDUCATION, COMBINES THE PRINCIPLES OF WHOLE-CHILD EDUCATION - A DEEPLY INTER-CONNECTED PROGRAM OF ACADEMICS, THE ARTS, PHYSICAL DEVELOPMENT, AND MORAL EDUCATION. CURIOSITY, CRITICAL THINKING, AND CREATIVITY ARE ENCOURAGED AND PROMOTED. WE BELIEVE THAT STUDENTS' BEST WORK -- IN THE CLASSROOM, IN THE ARTS, AND ON THE FIELD, CAN ONLY BE REALIZED THROUGH SELF-EXPRESSION AND RESILIENCE WITHIN AN INTENTIONAL PROGRAM.OUR LOWER SCHOOL BLENDS TRADITION AND STRUCTURE WITH PROGRESSIVE METHODOLOGIES. OUR MIDDLE AND UPPER SCHOOL IS COLLEGE PREPARATORY, BASED ON A PRESCRIBED CURRICULUM THAT EVOLVES TO INCLUDE THE BEST OF CURRENT RESEARCH AND TEACHING METHODOLOGIES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR OF ADVANCEMENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt25HEAD OF LOWER SCHOOL
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IRS990/MissionDesc0THE BUCKLEY SCHOOL IS A DYNAMIC, NURTURING LEARNING COMMUNITY COMMITTED TO EQUITY AND INCLUSION. OUR INNOVATIVE TEACHERS AND CHALLENGING PROGRAMS INSPIRE CREATIVITY, COURAGE, AND COLLABORATION. BY PROMOTING A BALANCED DEVELOPMENT OF MIND, BODY, AND CHARACTER, WE ENCOURAGE EACH STUDENT TO FIND JOY AND MEANING IN LIFE AND MAKE AN IMPACT IN THE WORLD.
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Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$161,147,758
Liabilities
$63,664,107
Net assets
$97,483,651
Revenue
$37,463,452
Expenses
$37,561,008
Net income
-$97,556
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$177$73.5$104$47.3$47.1$0.25
2023Detailed filing. Detailed filing data is available for this year.$170$72.9$97.0$49.5$45.9$3.61
2022Detailed filing. Detailed filing data is available for this year.$156$67.4$88.3$38.8$40.0$1.22
2021Detailed filing. Detailed filing data is available for this year.$161$63.7$97.5$37.5$37.6$0.10
2020Detailed filing. Detailed filing data is available for this year.$150$62.6$87.8$38.5$37.5$1.01
2019Detailed filing. Detailed filing data is available for this year.$152$68.0$84.5$38.9$36.2$2.71
2018Detailed filing. Detailed filing data is available for this year.$150$68.5$81.8$38.4$35.7$2.66
2017Detailed filing. Detailed filing data is available for this year.$150$70.4$79.9$38.9$35.0$3.85
2016Detailed filing. Detailed filing data is available for this year.$144$68.1$76.1$36.1$32.8$3.25
2015Detailed filing. Detailed filing data is available for this year.$143$69.4$73.4$37.0$32.9$4.14
2014Detailed filing. Detailed filing data is available for this year.$117$47.9$69.0$33.6$31.5$2.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$108$44.0$64.4$30.1
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$109$48.6$60.4$26.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$101$45.5$55.2$24.5
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$73.7$25.0$48.7$23.9