Civic Intelligence

Association for Effective Schools Inc

990EZ • Fiscal year 2019 • EIN 14-1727200

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 15, 2020

44 Sharptown RoadStuyvesant, NY 12173

(518) 758-9828

Siviq Scores

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

Liabilities / Assets

99th percentile

19.48x

Higher debt load relative to assets than 99% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

100th percentile

21.52x

Higher debt load relative to revenue than 100% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

3rd percentile

-183%

Higher net margin than 3% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

22nd percentile

-18%

Faster asset growth than 22% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

68th percentile

15%

Faster revenue growth than 68% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Flat

$11,238

Flat from 2019

Net Assets

-$207,722

No earlier filing loaded for comparison.

Liabilities

Flat

$218,960

Flat from 2019

Revenue

Flat

$10,174

Flat from 2019

Expenses

Flat

$28,843

Flat from 2019

Net Income

Flat

-$18,669

Flat from 2019

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200K-$400KAssets 2011: $38,090Liabilities 2011: $129,2272011Assets 2012: $32,906Liabilities 2012: $132,9312012Assets 2013: $18,094Liabilities 2013: $140,3572013Assets 2014: $18,725Liabilities 2014: $150,3672014Assets 2015: $20,222Liabilities 2015: $164,6872015Assets 2016: $20,226Liabilities 2016: $179,1542016Assets 2017: $16,049Liabilities 2017: $193,4482017Assets 2018: $13,772Liabilities 2018: $202,8252018Assets 2019: $11,238Liabilities 2019: $218,960Net Assets 2019: -$207,7222019Assets 2019: $11,238Liabilities 2019: $218,9602019Assets 2020: $9,437Liabilities 2020: $229,3482020Assets 2021: $7,946Liabilities 2021: $244,638Net Assets 2021: -$236,6922021Assets 2022: $7,696Liabilities 2022: $244,638Net Assets 2022: -$236,9422022Assets 2023: $7,696Liabilities 2023: $244,7382023

Highlighted filing

2019

Assets$11,238
Liabilities$218,960
Net Assets-$207,722

Operations Trend

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

$100K$50K$0-$50KRevenue 2011: $34,502Expenses 2011: $61,110Net Income 2011: -$26,6082011Revenue 2012: $44,861Expenses 2012: $53,749Net Income 2012: -$8,8882012Revenue 2013: $9,412Expenses 2013: $31,650Net Income 2013: -$22,2382013Revenue 2014: $14,117Expenses 2014: $23,496Net Income 2014: -$9,3792014Revenue 2015: $11,502Expenses 2015: $24,325Net Income 2015: -$12,8232015Revenue 2016: $7,775Expenses 2016: $22,238Net Income 2016: -$14,4632016Revenue 2017: $2,331Expenses 2017: $20,802Net Income 2017: -$18,4712017Revenue 2018: $8,845Expenses 2018: $20,499Net Income 2018: -$11,6542018Revenue 2019: $10,174Expenses 2019: $28,843Net Income 2019: -$18,6692019Revenue 2019: $10,174Expenses 2019: $28,843Net Income 2019: -$18,6692019Revenue 2020: $10,109Expenses 2020: $22,298Net Income 2020: -$12,1892020Revenue 2021: $8Expenses 2021: $16,789Net Income 2021: -$16,7812021Revenue 2022: $200Expenses 2022: $450Net Income 2022: -$2502022Revenue 2023: $0Expenses 2023: $100Net Income 2023: -$1002023

Highlighted filing

2019

Revenue$10,174
Expenses$28,843
Net Income-$18,669
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 15, 2020
Return Version
2019v5.1
Gross Receipts
$10,174
Mission and Program Overview

Mission

Educational support and testing

Program Services

DescriptionGrantsExpenses
Plan and conduct educational seminars, workshops, training programs, on-line resources, provide technical asistance to school systems, educational organizations to assist in providing quality effective education to all students.-$25,428
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ben BirdsellPresident-$0--
William Gauthier Jr PhDVice President-$0--
Anthony Bisciglia PhDTreasurer-$0--
Robert Sudlow EdDBrd-$0--
Herman W MeyersBrd-$0--
Filing and Contact Details

Filer

Filer Name
Association for Effective Schools Inc
EIN
14-1727200
Phone
5187589828
Address
44 SHARPTOWN ROAD, STUYVESANT, NY 12173

Signing Officer

Name
Ben Birdsell
Title
President
Signed
2020-08-15
Discuss with paid preparer
Yes

Preparer

Firm
George R Kaminski CPA
Address
5051 N SABINO CANYON RD UNIT 2241, TUCSON, AZ 85750-6482
Preparer
George Kaminski
Phone
5183691834
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

Equipment rental and maintenance 1,530

Form 990-EZ, Part I, Line 16, Other Expenses

Interest 6

Form 990-EZ, Part I, Line 16, Other Expenses

Supplies 2,057

Form 990-EZ, Part I, Line 16, Other Expenses

Depreciation 407

Form 990-EZ, Part I, Line 16, Other Expenses

Office expenses 4,362

Form 990-EZ, Part I, Line 16, Other Expenses

Professional-accounting and audit 250

Form 990-EZ, Part I, Line 16, Other Expenses

Royalties 2,146

Form 990-EZ, Part I, Line 16, Other Expenses

Contract labor 1,388

Form 990-EZ, Part I, Line 16, Other Expenses

Computer software and maintenance 420

Form 990-EZ, Part II, Line 24, Other Assets

Publications inventory Beginning of year 5,272, End of year 4,281

Form 990-EZ, Part II, Line 24, Other Assets

Office renovations net of accum deprec Beginning of year 1,628, End of year 1,221

Form 990-EZ, Part II, Line 26, Liabilities

Accounts and royalties payable Beginning of year 198,825, End of year 218,960

Form 990-EZ, Part II, Line 26, Liabilities

Loan payable Beginning of year 4,000, End of year 0

Raw XML Appendix173 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Ben Birdsell President
IRS990EZ/BooksInCareOfDetail/PhoneNum05187589828
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt044 Sharptown Rd
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Stuyvesant
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd012173
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt06872
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt05736
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-18669
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt013772
IRS990EZ/Form990TotalAssetsGrp/EOYAmt011238
IRS990EZ/GrossReceiptsAmt010174
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-189053
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-207722
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-189053
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-207722
IRS990EZ/OccupancyRentUtltsAndMaintAmt016250
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0002.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Ben Birdsell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1William Gauthier Jr PhD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Anthony Bisciglia PhD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Robert Sudlow EdD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Herman W Meyers
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Brd
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Brd
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt06900
IRS990EZ/OtherAssetsTotalDetail/EOYAmt05502
IRS990EZ/OtherExpensesTotalAmt012566
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Educational support and testing
IRS990EZ/PrintingPublicationsPostageAmt027
IRS990EZ/ProgramServiceRevenueAmt010174
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Plan and conduct educational seminars, workshops, training programs, on-line resources, provide technical asistance to school systems, educational organizations to assist in providing quality effective education to all students.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt025428
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0202825
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0218960
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt028843
IRS990EZ/TotalProgramServiceExpensesAmt025428
IRS990EZ/TotalRevenueAmt010174
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.mes.org
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt010174
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt08845
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02277
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt07775
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt011502
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt040573
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt040573
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt010174
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt08845
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02277
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt07775
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt011502
IRS990ScheduleA/Total509Grp/TotalAmt040573
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt010174
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt08845
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02277
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt07775
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt011502
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt040573
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Equipment rental and maintenance 1,530
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Interest 6
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Supplies 2,057
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Depreciation 407
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Office expenses 4,362
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Professional-accounting and audit 250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Royalties 2,146
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Contract labor 1,388
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Computer software and maintenance 420
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Publications inventory Beginning of year 5,272, End of year 4,281
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Office renovations net of accum deprec Beginning of year 1,628, End of year 1,221
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Accounts and royalties payable Beginning of year 198,825, End of year 218,960
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Loan payable Beginning of year 4,000, End of year 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990-EZ, Part II, Line 26, Liabilities
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990-EZ, Part II, Line 26, Liabilities
ReturnHeader/BuildTS02020-11-19 02:30:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ben Birdsell
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATION FOR EFFECTIVE SCHOOLS INC
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0141727200
ReturnHeader/Filer/PhoneNum05187589828
ReturnHeader/Filer/USAddress/AddressLine1Txt044 SHARPTOWN ROAD
ReturnHeader/Filer/USAddress/CityNm0STUYVESANT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd012173
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId03FC1B2D669142C03FE26E63E028DD3842FBD0537
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03FC1B2D669142C03FE26E63E028DD3842FBD0537
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt071.226.52.217
ReturnHeader/FilingSecurityInformation/IPDt02020-09-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MS
ReturnHeader/FilingSecurityInformation/IPTm015:31:02
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GEORGE R KAMINSKI CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05051 N SABINO CANYON RD UNIT 2241
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TUCSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0857506482
ReturnHeader/PreparerPersonGrp/PhoneNum05183691834
ReturnHeader/PreparerPersonGrp/PreparationDt02020-08-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GEORGE KAMINSKI
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-08-15T10:03:19-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.08$2.45$0.00$0.00$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.08$2.45$2.37$0.00$0.00$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$2.45$2.37$0.00$0.17$0.17
2020Summary only. Only limited summary data is available for this year.$0.09$2.29$0.10$0.22$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.11$2.19$2.08$0.10$0.29$0.19
2019Summary only. Only limited summary data is available for this year.$0.11$2.19$0.10$0.29$0.19
2018Summary only. Only limited summary data is available for this year.$0.14$2.03$0.09$0.20$0.12
2017Summary only. Only limited summary data is available for this year.$0.16$1.93$0.02$0.21$0.18
2016Summary only. Only limited summary data is available for this year.$0.20$1.79$0.08$0.22$0.14
2015Summary only. Only limited summary data is available for this year.$0.20$1.65$0.12$0.24$0.13
2014Summary only. Only limited summary data is available for this year.$0.19$1.50$0.14$0.23$0.09
2013Summary only. Only limited summary data is available for this year.$0.18$1.40$0.09$0.32$0.22
2012Summary only. Only limited summary data is available for this year.$0.33$1.33$0.45$0.54$0.09
2011Summary only. Only limited summary data is available for this year.$0.38$1.29$0.35$0.61$0.27