Civic Intelligence

Ness 26 Inc

EIN 20-3114847 • 501(c)3 • Miami Beach, FL

Profile

SYNAGOGUE

1108 Kane ConcourseMiami Beach, FL 33154
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

50th percentile

1.5%

Higher net margin than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

41st percentile

-8.9%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2015 to 2018

Revenue Growth

68th percentile

15%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2015 to 2018

Assets

Down

$157,468

Down $51,078 (-24%) from 2015

Liabilities

Flat

$0

Flat from 2015

Net Assets

Down

$157,468

Down $51,078 (-24%) from 2015

Revenue

Up

$438,895

Up $147,695 (+51%) from 2015

Expenses

Up

$432,230

Up $130,493 (+43%) from 2015

Net Income

Up

$6,665

Up $17,202 (+163%) from 2015

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2010: $234,090Liabilities 2010: $0Net Assets 2010: $234,0902010Assets 2011: $244,637Liabilities 2011: $02011Assets 2012: $236,646Liabilities 2012: $0Net Assets 2012: $236,6462012Assets 2013: $201,038Liabilities 2013: $0Net Assets 2013: $201,0382013Assets 2014: $219,083Liabilities 2014: $0Net Assets 2014: $219,0832014Assets 2015: $208,546Liabilities 2015: $0Net Assets 2015: $208,5462015Assets 2018: $157,468Liabilities 2018: $0Net Assets 2018: $157,4682018

Highlighted filing

2018

Assets$157,468
Liabilities$0
Net Assets$157,468

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $189,466Expenses 2010: $168,070Net Income 2010: $21,3962010Revenue 2011: $148,372Expenses 2011: $137,825Net Income 2011: $10,5472011Expenses 2012: $442,8012012Revenue 2013: $274,346Expenses 2013: $309,954Net Income 2013: -$35,6082013Revenue 2014: $399,730Expenses 2014: $381,685Net Income 2014: $18,0452014Revenue 2015: $291,200Expenses 2015: $301,737Net Income 2015: -$10,5372015Revenue 2018: $438,895Expenses 2018: $432,230Net Income 2018: $6,6652018

Highlighted filing

2018

Revenue$438,895
Expenses$432,230
Net Income$6,665

Filings

Latest Detailed Filing

The latest 2018 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2014 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 11, 2015
Return Version
2014v5.0
Gross Receipts
$399,730
Mission and Program Overview

Mission

SYNAGOGUE

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$201,038$219,083▲ $18,045
Land, Buildings, and Equipment, Net$164,182$164,182→ $0
Savings and Temporary Cash Investments$36,856$34,964▼ $1,892
Total Assets$201,038$219,083▲ $18,045
Other Assets Total-$19,937-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$201,038$219,083▲ $18,045
Total Liabilities and Net Assets / Fund Balance$201,038$219,083▲ $18,045

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$164,182-$164,182
Other Assets Org$19,937--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jacky WertaDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$399,730
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$18,045
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$381,685
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$97,296--$97,296
Occupancy$79,788--$79,788
Other Expenses$33,886--$33,886
Office Expenses$8,985--$8,985
Travel$1,503--$1,503
Insurance$741--$741
Total Functional Expenses$381,685$0$0$381,685
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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 governing body review Part VI line 11

The governing body is presented form 990, and is approved by the board of directors.

Conflict of interest policy compliance Part VI line 12C

Written conflict of interest policy exists

Governing documents etc available to public Part VI line 19

Governing documents are available upon request

Filing and Contact Details

Filer

Filer Name
Ness 26 Inc
EIN
20-3114847
Address
1108 KANE CONCOURSE, MIAMI BEACH, FL 33154

Signing Officer

Name
J Werta
Title
Pres
Phone
3058676025
Signed
2015-05-11
Discuss with paid preparer
No

Organization Details

Principal Officer
Jacky Werta
Formed
2005
Legal Domicile
Fl
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
15

Preparer

Firm
Sheldon D Gittleson CPA Pa
Address
1100 NE 163RD STREET SUITE 401, MIAMI, FL 33162
Preparer
Sheldon D Gittleson CPA
Phone
3059404740
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

PROFESSIONAL FEES

List of other expenses Part IX line 24E

SEE SCHEDULE ATTACHED

Raw XML Appendix256 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SYNAGOGUE
IRS990/AllOtherExpensesGrp/ProgramServicesAmt097296
IRS990/AllOtherExpensesGrp/TotalAmt097296
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0JACKY WERTA
IRS990/BooksInCareOfDetail/PhoneNum03058676025
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01108 KANE CONCOURSE
IRS990/BooksInCareOfDetail/USAddress/CityNm0MIAMI BEACH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd033154
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0399730
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0381685
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt018045
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0381685
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0399730
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0DAILY AND HIGH HOLIDAY PRAYER SERVICES. CHARITY FOR THE POOR. JEWISH EDUCATION.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0381685
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0JACKY WERTA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02005
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt0399730
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0399730
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt0741
IRS990/InsuranceGrp/TotalAmt0741
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0164182
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0164182
IRS990/LandBldgEquipCostOrOtherBssAmt0164182
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SYNAGOGUE
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0201038
IRS990/NetAssetsOrFundBalancesEOYAmt0219083
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt079788
IRS990/OccupancyGrp/TotalAmt079788
IRS990/OfficeExpensesGrp/ProgramServicesAmt08985
IRS990/OfficeExpensesGrp/TotalAmt08985
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt019937
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CATERING
IRS990/OtherExpensesGrp/Desc1HOLIDAY EXPENSES
IRS990/OtherExpensesGrp/Desc2KOLEL-EDUCATIONAL
IRS990/OtherExpensesGrp/Desc3PROGRAM SERVICE
IRS990/OtherExpensesGrp/ProgramServicesAmt079788
IRS990/OtherExpensesGrp/ProgramServicesAmt160066
IRS990/OtherExpensesGrp/ProgramServicesAmt219632
IRS990/OtherExpensesGrp/ProgramServicesAmt333886
IRS990/OtherExpensesGrp/TotalAmt079788
IRS990/OtherExpensesGrp/TotalAmt160066
IRS990/OtherExpensesGrp/TotalAmt219632
IRS990/OtherExpensesGrp/TotalAmt333886
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JACKY WERTA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0274346
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0269323
IRS990/PYRevenuesLessExpensesAmt0-35608
IRS990/PYSalariesCompEmpBnftPaidAmt040631
IRS990/PYTotalExpensesAmt0309954
IRS990/PYTotalRevenueAmt0274346
IRS990/ReconcilationRevenueExpnssAmt018045
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0201038
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0219083
IRS990/SavingsAndTempCashInvstGrp/BOYAmt036856
IRS990/SavingsAndTempCashInvstGrp/EOYAmt034964
IRS990ScheduleA/ChurchInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0164182
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0164182
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt019937
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0164182
IRS990ScheduleD/TotalBookValueOtherAssetsAmt019937
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BODY IS PRESENTED FORM 990, AND IS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WRITTEN CONFLICT OF INTEREST POLICY EXISTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROFESSIONAL FEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SEE SCHEDULE ATTACHED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0201038
IRS990/TotalAssetsEOYAmt0219083
IRS990/TotalAssetsGrp/BOYAmt0201038
IRS990/TotalAssetsGrp/EOYAmt0219083
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0399730
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0381685
IRS990/TotalFunctionalExpensesGrp/TotalAmt0381685
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0201038
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0219083
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0381685
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0399730
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0201038
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0219083
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt01503
IRS990/TravelGrp/TotalAmt01503
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0J WERTA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRES
ReturnHeader/BusinessOfficerGrp/PhoneNum03058676025
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NESS 26 INC
ReturnHeader/Filer/BusinessNameControlTxt0NESS
ReturnHeader/Filer/EIN0203114847
ReturnHeader/Filer/USAddress/AddressLine1Txt01108 KANE CONCOURSE
ReturnHeader/Filer/USAddress/CityNm0MIAMI BEACH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033154
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0650795023
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SHELDON D GITTLESON CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01100 NE 163RD STREET SUITE 401
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MIAMI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033162
ReturnHeader/PreparerPersonGrp/PhoneNum03059404740
ReturnHeader/PreparerPersonGrp/PreparationDt02015-07-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHELDON D GITTLESON CPA
ReturnHeader/ReturnTs02015-07-20T15:58:29-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.