Civic Intelligence

The Masters Study Inc

990 • Fiscal year 2015 • EIN 06-1643567

Jul 01, 2014 to Jun 30, 2015 • Filed on Aug 06, 2015

34 W Woodsage CTWestfield, IN 46074

(317) 490-4376

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

56th percentile

0.00x

Higher debt load relative to revenue than 56% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

34th percentile

-2.4%

Higher net margin than 34% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

86th percentile

$30,000

Higher top officer pay than 86% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

32nd percentile

-7.3%

Faster asset growth than 32% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

54th percentile

3.8%

Faster revenue growth than 54% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$130,097

Down $10,266 (-7.3%) from 2014

Net Assets

Down

$129,809

Down $10,307 (-7.4%) from 2014

Liabilities

Up

$288

Up $41 (+17%) from 2014

Revenue

Up

$423,453

Up $15,396 (+3.8%) from 2014

Expenses

Up

$433,760

Up $62,683 (+17%) from 2014

Net Income

Down

-$10,307

Down $47,287 (-128%) from 2014

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $36,893Liabilities 2010: $2Net Assets 2010: $36,8912010Assets 2011: $63,482Liabilities 2011: $916Net Assets 2011: $62,5662011Assets 2012: $93,821Liabilities 2012: $350Net Assets 2012: $93,4712012Assets 2013: $103,343Liabilities 2013: $207Net Assets 2013: $103,1362013Assets 2014: $140,363Liabilities 2014: $247Net Assets 2014: $140,1162014Assets 2015: $130,097Liabilities 2015: $288Net Assets 2015: $129,8092015Assets 2016: $160,812Liabilities 2016: $321Net Assets 2016: $160,4912016Assets 2017: $168,136Liabilities 2017: $3,499Net Assets 2017: $164,6372017Assets 2018: $120,212Liabilities 2018: $0Net Assets 2018: $120,2122018Assets 2019: $120,242Liabilities 2019: $0Net Assets 2019: $120,2422019Assets 2020: $108,659Liabilities 2020: $0Net Assets 2020: $108,6592020Assets 2021: $109,543Liabilities 2021: $0Net Assets 2021: $109,5432021Assets 2022: $140,754Liabilities 2022: $1,605Net Assets 2022: $139,1492022Assets 2023: $160,880Liabilities 2023: $3,612Net Assets 2023: $157,2682023Assets 2024: $164,201Liabilities 2024: $2,841Net Assets 2024: $161,3602024Assets 2025: $177,602Liabilities 2025: $7,268Net Assets 2025: $170,3342025

Highlighted filing

2015

Assets$130,097
Liabilities$288
Net Assets$129,809

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $117,149Expenses 2010: $103,686Net Income 2010: $13,4632010Revenue 2011: $148,177Expenses 2011: $122,502Net Income 2011: $25,6752011Expenses 2012: $186,8962012Revenue 2013: $311,748Expenses 2013: $302,083Net Income 2013: $9,6652013Revenue 2014: $408,057Expenses 2014: $371,077Net Income 2014: $36,9802014Revenue 2015: $423,453Expenses 2015: $433,760Net Income 2015: -$10,3072015Revenue 2016: $564,071Expenses 2016: $533,389Net Income 2016: $30,6822016Revenue 2017: $546,978Expenses 2017: $542,832Net Income 2017: $4,1462017Revenue 2018: $540,900Expenses 2018: $585,325Net Income 2018: -$44,4252018Revenue 2019: $405,799Expenses 2019: $405,769Net Income 2019: $302019Revenue 2020: $371,629Expenses 2020: $383,212Net Income 2020: -$11,5832020Revenue 2021: $405,772Expenses 2021: $404,888Net Income 2021: $8842021Revenue 2022: $415,353Expenses 2022: $385,747Net Income 2022: $29,6062022Revenue 2023: $425,529Expenses 2023: $407,410Net Income 2023: $18,1192023Revenue 2024: $457,523Expenses 2024: $453,431Net Income 2024: $4,0922024Revenue 2025: $493,149Expenses 2025: $484,175Net Income 2025: $8,9742025

Highlighted filing

2015

Revenue$423,453
Expenses$433,760
Net Income-$10,307
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Aug 6, 2015
Return Version
2014v5.0
Gross Receipts
$423,453
Mission and Program Overview

Mission

Classical christian education school providing a supplemental tutelage, private educational program including art, latin, fine arts, history, writing, etc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$140,116$129,809▼ $10,307
Savings and Temporary Cash Investments$132,220$123,915▼ $8,305
Cash and Non-Interest-Bearing Accounts$7,868$4,734▼ $3,134
Prepaid Expenses and Deferred Charges-$1,190-
Accounts Receivable$275$258▼ $17
Total Assets$140,363$130,097▼ $10,266
Liabilities
Accounts Payable and Accrued Expenses$247$288▲ $41
Total Liabilities$247$288▲ $41
Net Assets / Fund Balance
Total Net Assets Fund Balance$140,116$129,809▼ $10,307
Total Liabilities and Net Assets / Fund Balance$140,363$130,097▼ $10,266

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$11,003--$3,550$7,453
2013-$11,000▲ $3-$11,003
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cindy BrumbargerProgram DirectorFT$30,000$30,000

Board Members and Trustees

NameTitle
Ryan BensonChairman
Jeff HaskinsVice-chairman
Elizabeth EwbankDirector
Jason ElmoreDirector
Jim SnyderDirector
Aaron GickSecretary
Ron BrumbargerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$968
Program Service Revenue
$422,455
Investment Income
$30
Other Revenue
$0
All Other Contributions
$356
Change in Net Assets
$-10,307
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$335,204
Other Expenses$97,282
Grants and Similar Amounts Paid$1,274
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$234,471$41,557$0$276,028
Fees for Services Other$39,375$0$0$39,375
Current Officers, Directors, Trustees, and Key Employees$0$30,000$0$30,000
Payroll Taxes$22,363$6,813$0$29,176
All Other Expenses$11,560$712$0$12,272
Insurance$5,135$473$0$5,608
Office Expenses$2,018$2,249$0$4,267
Occupancy$3,876$0$0$3,876
Conferences and Meetings$3,636$0$0$3,636
Information Technology$3,341$0$0$3,341
Grants to Domestic Individuals$1,274--$1,274
Advertising$1,058$204$0$1,262
Fees for Services Accounting$0$1,195$0$1,195
Fees for Services Legal$0$657$0$657
Other Expenses$219$0$0$219
Travel$0$153$0$153
Total Functional Expenses$349,474$84,286$0$433,760
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
Backup withholding compliance
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
The Masters Study Inc
EIN
06-1643567
Phone
3174904376
Address
34 W WOODSAGE CT, WESTFIELD, IN 46074

Signing Officer

Name
Ron Brumbarger
Title
Treasurer
Phone
3174904376
Signed
2015-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Brumbarger
Formed
2002
Legal Domicile
In
Voting Board Members
8
Independent Board Members
8
Employees
70
Volunteers
50

Preparer

Firm
Douglas A Latham CPA
Address
17520 Dartown Road 610, Westfield, IN 46074
Preparer
Douglas a Latham
Phone
3174792061
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Ron brumbarger (director) and cindy brumbarger (program coordinator) are married

Pt VI, Line 11B

Form 990 was shared and reviewed via private extranet portal by all board members prior to filing

Pt VI, Line 15A

Compensation is compared with other leadership positions at similar schools

Pt VI, Line 15B

Compensation is compared with other leadership positions at similar schools

Pt VI, Line 19

Finanacial statments and form 990 are available to the public upon request.

Form 990EZ, Part I, Line 16

Bank service charges special events supplies testing insurance payroll taxes gifts office miscellaneous meals accounting fees computer and internet

Form 990EZ, Part II, Line 24

ACCOUNTS RECEIVABLE

Form 990EZ, Part II, Line 26

Credit card payable deferred tuition

Form 990, Part IX, Line 24F

Gifts 2274. 2186. 88. 0. Meals & entertainment 575. 0. 575. 0. Miscellaneous 2191. 2191. 0. 0. Printing 1252. 1252. 0. 0. Payroll service fees 2499. 2499. 0. 0. Communications 1954. 1905. 49. 0. Equipment 1527. 1527. 0. 0.

Financial Statement Notes

Pt V, Line 4

The organization has set aside donations for a new campus expansion.

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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0140116
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0129809
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0132220
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0123915
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt011003
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt07453
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt03550
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt011000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt011003
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03
IRS990ScheduleD/DisclosedForCharitablePrpsInd0true
IRS990ScheduleD/DisclosedOrgLegCtrlInd0true
IRS990ScheduleD/DonorAdvisedFundsGrantsAmt01274
IRS990ScheduleD/DonorAdvisedFundsHeldCnt01
IRS990ScheduleD/DonorAdvisedFundsVlEOYAmt01568
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS SET ASIDE DONATIONS FOR A NEW CAMPUS EXPANSION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt V, Line 4
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE MASTERS STUDY, INC. PUBLISHED ITS RACIALLY NONDISCRIMINATORY POLICY IN THE CARMEL CURRENT NEWSPAPER ON MARCH 18, 2015 IN ACCORDANCE WITH REV. PROC. 75-50 SEE PREVIOUS EXPLANATION ON PRIOR PAGE
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RON BRUMBARGER (DIRECTOR) AND CINDY BRUMBARGER (PROGRAM COORDINATOR) ARE MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 WAS SHARED AND REVIEWED VIA PRIVATE EXTRANET PORTAL BY ALL BOARD MEMBERS PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS COMPARED WITH OTHER LEADERSHIP POSITIONS AT SIMILAR SCHOOLS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS COMPARED WITH OTHER LEADERSHIP POSITIONS AT SIMILAR SCHOOLS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FINANACIAL STATMENTS AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BANK SERVICE CHARGES SPECIAL EVENTS SUPPLIES TESTING INSURANCE PAYROLL TAXES GIFTS OFFICE MISCELLANEOUS MEALS ACCOUNTING FEES COMPUTER AND INTERNET
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ACCOUNTS RECEIVABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CREDIT CARD PAYABLE DEFERRED TUITION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GIFTS 2274. 2186. 88. 0. MEALS & ENTERTAINMENT 575. 0. 575. 0. MISCELLANEOUS 2191. 2191. 0. 0. PRINTING 1252. 1252. 0. 0. PAYROLL SERVICE FEES 2499. 2499. 0. 0. COMMUNICATIONS 1954. 1905. 49. 0. EQUIPMENT 1527. 1527. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0140363
IRS990/TotalAssetsEOYAmt0130097
IRS990/TotalAssetsGrp/BOYAmt0140363
IRS990/TotalAssetsGrp/EOYAmt0130097
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0968
IRS990/TotalEmployeeCnt070
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt084286
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0349474
IRS990/TotalFunctionalExpensesGrp/TotalAmt0433760
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0247
IRS990/TotalLiabilitiesEOYAmt0288
IRS990/TotalLiabilitiesGrp/BOYAmt0247
IRS990/TotalLiabilitiesGrp/EOYAmt0288
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0140116
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0129809
IRS990/TotalProgramServiceExpensesAmt0349474
IRS990/TotalProgramServiceRevenueAmt0422455
IRS990/TotalReportableCompFromOrgAmt030000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0422485
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0423453
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0140363
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0130097
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0153
IRS990/TravelGrp/ProgramServicesAmt00
IRS990/TravelGrp/TotalAmt0153
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt034 W WOODSAGE CT
IRS990/USAddress/CityNm0WESTFIELD
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046074
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.THEMASTERSSTUDY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RON BRUMBARGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03174904376
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE MASTERS STUDY INC
ReturnHeader/Filer/BusinessNameControlTxt0MAST
ReturnHeader/Filer/EIN0061643567
ReturnHeader/Filer/PhoneNum03174904376
ReturnHeader/Filer/USAddress/AddressLine1Txt034 W WOODSAGE CT

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.07$1.70$4.93$4.84$0.09
2024Detailed filing. Detailed filing data is available for this year.$1.64$0.03$1.61$4.58$4.53$0.04
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.04$1.57$4.26$4.07$0.18
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.02$1.39$4.15$3.86$0.30
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.00$1.10$4.06$4.05$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.00$1.09$3.72$3.83$0.12
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.20$0.00$1.20$4.06$4.06$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.00$1.20$5.41$5.85$0.44
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$0.03$1.65$5.47$5.43$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.00$1.60$5.64$5.33$0.31
2015Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$4.23$4.34$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$4.08$3.71$0.37
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.03$0.00$1.03$3.12$3.02$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.00$0.93$1.87
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.01$0.63$1.48$1.23$0.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.00$0.37$1.17$1.04$0.13