Civic Intelligence

Society for Values in Higher Education

990 • Fiscal year 2018 • EIN 06-0676313

Oct 01, 2017 to Sep 30, 2018 • Filed on Dec 10, 2018

1906 College Heights Blvd 8020Bowling Green, KY 42101

(270) 745-2907

Siviq Scores

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

Liabilities / Assets

29th percentile

0.00x

Higher debt load relative to assets than 29% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

34th percentile

0.01x

Higher debt load relative to revenue than 34% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

19th percentile

-11%

Higher net margin than 19% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

53rd percentile

$10,000

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

43rd percentile

-0.3%

Faster asset growth than 43% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

31st percentile

-4.7%

Faster revenue growth than 31% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$793,340

Down $2,216 (-0.3%) from 2017

Net Assets

Down

$792,622

Down $2,544 (-0.3%) from 2017

Liabilities

Up

$718

Up $328 (+84%) from 2017

Revenue

Down

$130,524

Down $6,446 (-4.7%) from 2017

Expenses

Up

$145,174

Up $2,616 (+1.8%) from 2017

Net Income

Down

-$14,650

Down $9,062 (-162%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $766,381Net Assets 2010: $766,3812010Assets 2011: $699,696Liabilities 2011: $0Net Assets 2011: $699,6962011Assets 2012: $735,479Liabilities 2012: $0Net Assets 2012: $735,4792012Assets 2013: $729,647Liabilities 2013: $0Net Assets 2013: $729,6472013Assets 2014: $759,687Liabilities 2014: $2,904Net Assets 2014: $756,7832014Assets 2015: $715,094Liabilities 2015: $2,933Net Assets 2015: $712,1612015Assets 2016: $749,828Liabilities 2016: $1,538Net Assets 2016: $748,2902016Assets 2017: $795,556Liabilities 2017: $390Net Assets 2017: $795,1662017Assets 2018: $793,340Liabilities 2018: $718Net Assets 2018: $792,6222018Assets 2019: $785,876Liabilities 2019: $712Net Assets 2019: $785,1642019Assets 2020: $787,013Liabilities 2020: $3,315Net Assets 2020: $783,6982020Assets 2021: $903,656Liabilities 2021: $3,611Net Assets 2021: $900,0452021Assets 2022: $719,242Liabilities 2022: $4,105Net Assets 2022: $715,1372022Assets 2023: $739,366Liabilities 2023: $5,439Net Assets 2023: $733,9272023Assets 2024: $848,668Liabilities 2024: $6,449Net Assets 2024: $842,2192024Assets 2025: $901,496Liabilities 2025: $7,495Net Assets 2025: $894,0012025

Highlighted filing

2018

Assets$793,340
Liabilities$718
Net Assets$792,622

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $153,407Expenses 2010: $245,062Net Income 2010: -$91,6552010Expenses 2011: $246,3912011Expenses 2012: $202,6852012Revenue 2013: $137,235Expenses 2013: $198,916Net Income 2013: -$61,6812013Revenue 2014: $152,696Expenses 2014: $158,440Net Income 2014: -$5,7442014Revenue 2015: $149,208Expenses 2015: $134,445Net Income 2015: $14,7632015Revenue 2016: $142,229Expenses 2016: $136,277Net Income 2016: $5,9522016Revenue 2017: $136,970Expenses 2017: $142,558Net Income 2017: -$5,5882017Revenue 2018: $130,524Expenses 2018: $145,174Net Income 2018: -$14,6502018Revenue 2019: $154,926Expenses 2019: $147,849Net Income 2019: $7,0772019Revenue 2020: $85,699Expenses 2020: $96,493Net Income 2020: -$10,7942020Revenue 2021: $122,830Expenses 2021: $89,800Net Income 2021: $33,0302021Revenue 2022: $174,480Expenses 2022: $132,681Net Income 2022: $41,7992022Revenue 2023: $143,368Expenses 2023: $140,910Net Income 2023: $2,4582023Revenue 2024: $103,394Expenses 2024: $112,688Net Income 2024: -$9,2942024Revenue 2025: $152,042Expenses 2025: $116,809Net Income 2025: $35,2332025

Highlighted filing

2018

Revenue$130,524
Expenses$145,174
Net Income-$14,650
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Dec 10, 2018
Return Version
2017v2.3
Gross Receipts
$184,902
Mission and Program Overview

Mission

Promotion of intellectual and professional excellence with a genuine and active concern for the ethical dimension of higher education

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$793,292$788,343▼ $4,949
Cash and Non-Interest-Bearing Accounts$2,214$4,947▲ $2,733
Accounts Receivable$50$50→ $0
Total Assets$795,556$793,340▼ $2,216
Liabilities
Accounts Payable and Accrued Expenses$390$718▲ $328
Total Liabilities$390$718▲ $328
Net Assets / Fund Balance
Unrestricted Net Assets$795,166$792,622▼ $2,544
Total Net Assets Fund Balance$795,166$792,622▼ $2,544
Total Liabilities and Net Assets / Fund Balance$795,556$793,340▼ $2,216
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Eric Bain SelboExecutive DiPT$10,000$10,000

Board Members and Trustees

NameTitle
Allen DunnPresident
Andy SfekasBoard Member
Art SmallBoard Member
Bob SpiveyBoard Member
Cathy Bao BeanBoard Member
David StewartBoard Member
Dorothy HurlburtBoard Member
Edward CarsonBoard Member
Eric EcklundBoard Member
Erica GoodmanBoard Member
Fiona TolhurstBoard Member
John WilseyBoard Member
Judy MeschelBoard Member
Julie PhillipsBoard Member
Melanie HowardBoard Member
Ryan KorstangeBoard Member
Stephen BakerBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$29,895
Program Service Revenue
$48,584
Investment Income
$52,045
Other Revenue
$0
All Other Contributions
$19,065
Change in Net Assets
$-14,650
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$83,481
Salaries, Compensation, and Employee Benefits$61,693
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$47,702--$47,702
Other Salaries and Wages-$40,500-$40,500
Travel$7,947$7,661-$15,608
Current Officers, Directors, Trustees, and Key Employees-$10,000-$10,000
Other Employee Benefits-$7,200-$7,200
Payroll Taxes-$3,993-$3,993
Insurance-$2,078-$2,078
Fees for Services Accounting-$1,326-$1,326
All Other Expenses$325$169-$494
Other Expenses$345$148-$493
Office Expenses-$438-$438
Advertising-$67-$67
Total Functional Expenses$70,102$75,072$0$145,174
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
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
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, Page 6, Part VI, Line 11B

The associate director, executive director, and the treasurer are each given a copy of the 990 return before it is filed. After reviewing the return and revising as needed, the return is filed with the irs.

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

The confilict policy is reviewed, discussed, and evaluated at each annual board meeting.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Society for Values in Higher
EIN
06-0676313
Phone
2707452907
Address
1906 COLLEGE HEIGHTS BLVD 8020, BOWLING GREEN, KY 42101

Signing Officer

Name
Eric Bain Selbo
Title
Executive Director
Phone
2707452907
Signed
2018-12-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Bain Selbo
Formed
1923
Voting Board Members
17
Independent Board Members
17
Employees
2

Preparer

Firm
Hensley & Throneberry Cpas
Address
324 EAST 10TH AVENUE, BOWLING GREEN, KY 42101-2110
Preparer
Steven Throneberry
Phone
2709042545
Supplemental Narrative

Additional Explanations

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

Miscellaneous activities to further the work of the organization's mission.

Raw XML AppendixShowing 400 of 458 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/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07200
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07200
IRS990/OtherExpensesGrp/Desc0MJ SMALL FELLOWSHIP EXP
IRS990/OtherExpensesGrp/Desc1PRINTING AND POSTAGE
IRS990/OtherExpensesGrp/Desc2MERCHANT SERVICE FEES
IRS990/OtherExpensesGrp/Desc3WEBSITE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0799
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1693
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2148
IRS990/OtherExpensesGrp/ProgramServicesAmt010302
IRS990/OtherExpensesGrp/ProgramServicesAmt11864
IRS990/OtherExpensesGrp/ProgramServicesAmt21617
IRS990/OtherExpensesGrp/ProgramServicesAmt3345
IRS990/OtherExpensesGrp/TotalAmt010302
IRS990/OtherExpensesGrp/TotalAmt12663
IRS990/OtherExpensesGrp/TotalAmt22310
IRS990/OtherExpensesGrp/TotalAmt3493
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt040500
IRS990/OtherSalariesAndWagesGrp/TotalAmt040500
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03993
IRS990/PayrollTaxesGrp/TotalAmt03993
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ERIC BAIN SELBO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FELLOWS MEETING
IRS990/ProgramServiceRevenueGrp/Desc1SUBSCRIPTION INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt041803
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16781
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt041803
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16781
IRS990/ProgSrvcAccomActy2Grp/Desc0MARY JO SMALL FELLOWSHIP-SCHOLARSHIP PROGRAM ASSISTED YOUNG TEACHERS TO ATTEND THE ANNUAL CONFERENCE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt010302
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt06781
IRS990/ProgSrvcAccomActyOtherGrp/Desc0MISCELLANEOUS ACTIVITIES TO FURTHER THE WORK OF THE ORGANIZATION'S MISSION.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt010169
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt033747
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt044354
IRS990/PYOtherExpensesAmt080995
IRS990/PYProgramServiceRevenueAmt058869
IRS990/PYRevenuesLessExpensesAmt0-5588
IRS990/PYSalariesCompEmpBnftPaidAmt061563
IRS990/PYTotalExpensesAmt0142558
IRS990/PYTotalRevenueAmt0136970
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-14650
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt041803
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt029895
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt033747
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt032510
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt045310
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt036069
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0177531
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt021003
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt020217
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt020113
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt019627
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt057119
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0138079
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt048584
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt058869
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt056494
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt048120
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt059508
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0271575
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt021003
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt020217
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt020113
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt019627
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt057119
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0138079
IRS990ScheduleA/InvestmentIncomeCYPct00.24000
IRS990ScheduleA/InvestmentIncomePYPct00.26000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.76480
IRS990ScheduleA/PublicSupportPY509Pct00.74400
IRS990ScheduleA/PublicSupportTotal509Amt0449106
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt078479
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt092616
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt089004
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt093430
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt095577
IRS990ScheduleA/Total509Grp/TotalAmt0449106
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt099482
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0112833
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0109117
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0113057
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0152696
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0587185
IRS990/ScheduleBRequiredInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS ACTIVITIES TO FURTHER THE WORK OF THE ORGANIZATION'S MISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATE DIRECTOR, EXECUTIVE DIRECTOR, AND THE TREASURER ARE EACH GIVEN A COPY OF THE 990 RETURN BEFORE IT IS FILED. AFTER REVIEWING THE RETURN AND REVISING AS NEEDED, THE RETURN IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFILICT POLICY IS REVIEWED, DISCUSSED, AND EVALUATED AT EACH ANNUAL BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0795556
IRS990/TotalAssetsEOYAmt0793340
IRS990/TotalAssetsGrp/BOYAmt0795556
IRS990/TotalAssetsGrp/EOYAmt0793340
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt029895
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt075072
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt070102
IRS990/TotalFunctionalExpensesGrp/TotalAmt0145174
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0390
IRS990/TotalLiabilitiesEOYAmt0718
IRS990/TotalLiabilitiesGrp/BOYAmt0390
IRS990/TotalLiabilitiesGrp/EOYAmt0718
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0795166
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0792622
IRS990/TotalOtherProgSrvcExpenseAmt010169
IRS990/TotalProgramServiceExpensesAmt070102
IRS990/TotalProgramServiceRevenueAmt048584
IRS990/TotalReportableCompFromOrgAmt010000

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.01$0.07$8.94$1.52$1.17$0.35
2024Detailed filing. Detailed filing data is available for this year.$8.49$0.06$8.42$1.03$1.13$0.09
2023Detailed filing. Detailed filing data is available for this year.$7.39$0.05$7.34$1.43$1.41$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.19$0.04$7.15$1.74$1.33$0.42
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.04$0.04$9.00$1.23$0.90$0.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.87$0.03$7.84$0.86$0.96$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.86$0.01$7.85$1.55$1.48$0.07
2018Detailed filing. Detailed filing data is available for this year.$7.93$0.01$7.93$1.31$1.45$0.15
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.96$0.00$7.95$1.37$1.43$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.50$0.02$7.48$1.42$1.36$0.06
2015Detailed filing. Detailed filing data is available for this year.$7.15$0.03$7.12$1.49$1.34$0.15
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$7.60$0.03$7.57$1.53$1.58$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.30$0.00$7.30$1.37$1.99$0.62
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.35$0.00$7.35$2.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.00$0.00$7.00$2.46
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.66$7.66$1.53$2.45$0.92