Civic Intelligence

Student Ministries Essentials Inc

990EZ • Fiscal year 2014 • EIN 20-8303745

Jan 01, 2014 to Dec 31, 2014 • Filed on May 14, 2015

Organization Profilewww.smeonline.net
3616 Harden Blvd 362Lakeland, FL 33803

(850) 322-2104

Siviq Scores

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

Liabilities / Assets

69th percentile

0.03x

Higher debt load relative to assets than 69% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

60th percentile

0.01x

Higher debt load relative to revenue than 60% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

89th percentile

40%

Higher net margin than 89% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

79th percentile

$11,345

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 13.3% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

97th percentile

334%

Faster asset growth than 97% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

18th percentile

-26%

Faster revenue growth than 18% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$14,480

Up $11,142 (+334%) from 2013

Net Assets

$13,984

No earlier filing loaded for comparison.

Liabilities

Down

$496

Down $412 (-45%) from 2013

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin89th percentile

Revenue

Down

$85,483

Down $30,109 (-26%) from 2013

Expenses

Down

$51,038

Down $74,229 (-59%) from 2013

Net Income

Up

$34,445

Up $44,120 (+456%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth97th percentile

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

$100K$50K$0Assets 2011: $2,725Liabilities 2011: $1,106Net Assets 2011: $1,6492011Assets 2012: $5,876Liabilities 2012: $307Net Assets 2012: $5,5692012Assets 2013: $3,338Liabilities 2013: $9082013Assets 2014: $14,480Liabilities 2014: $496Net Assets 2014: $13,9842014Assets 2015: $5,806Liabilities 2015: $1,863Net Assets 2015: $3,9432015Assets 2016: $14,918Liabilities 2016: $4,359Net Assets 2016: $10,5592016Assets 2017: $5,175Liabilities 2017: $3,834Net Assets 2017: $1,3412017Assets 2018: $43,691Liabilities 2018: $2,765Net Assets 2018: $40,9262018Assets 2019: $67,678Liabilities 2019: $4,262Net Assets 2019: $63,4162019Assets 2020: $92,586Liabilities 2020: $7,076Net Assets 2020: $85,5102020Assets 2021: $58,645Liabilities 2021: $4,388Net Assets 2021: $54,2572021Assets 2022: $73,028Liabilities 2022: $4,7992022Assets 2023: $92,017Liabilities 2023: $5,707Net Assets 2023: $86,3102023Assets 2024: $98,462Liabilities 2024: $1,330Net Assets 2024: $97,1322024

Highlighted filing

2014

Assets$14,480
Liabilities$496
Net Assets$13,984
Open 2014 Filing

Operations Trend

Revenue Growth18th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $247,915Expenses 2011: $228,175Net Income 2011: $19,7402011Revenue 2012: $243,824Expenses 2012: $239,597Net Income 2012: $4,2272012Revenue 2013: $115,592Expenses 2013: $125,267Net Income 2013: -$9,6752013Revenue 2014: $85,483Expenses 2014: $51,038Net Income 2014: $34,4452014Revenue 2015: $49,098Expenses 2015: $57,488Net Income 2015: -$8,3902015Revenue 2016: $74,438Expenses 2016: $67,822Net Income 2016: $6,6162016Revenue 2017: $82,477Expenses 2017: $100,648Net Income 2017: -$18,1712017Revenue 2018: $106,579Expenses 2018: $67,092Net Income 2018: $39,4872018Revenue 2019: $91,147Expenses 2019: $62,690Net Income 2019: $28,4572019Revenue 2020: $140,066Expenses 2020: $115,257Net Income 2020: $24,8092020Revenue 2021: $107,661Expenses 2021: $138,914Net Income 2021: -$31,2532021Revenue 2022: $108,951Expenses 2022: $95,536Net Income 2022: $13,4152022Revenue 2023: $109,599Expenses 2023: $91,518Net Income 2023: $18,0812023Revenue 2024: $109,104Expenses 2024: $98,282Net Income 2024: $10,8222024

Highlighted filing

2014

Revenue$85,483
Expenses$51,038
Net Income$34,445
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 14, 2015
Return Version
2014v5.0
Gross Receipts
$85,483
Mission and Program Overview

Mission

Youth Ministries - to provide youth pastors and youth ministries with practical training for implementing the essential elements for successful

Youth Ministries - to provide youth pastors and youth ministries with practical training for implementing the essential elements for successful long term youth ministry

Program Services

DescriptionGrantsExpenses
Connect Ministry - to find, screen, match, train, and place high quality ministry impassioned college and seminary students-$5,126
see attached schedule-$1,393
Excel - an onsite evaluation, coaching, training, and infrastructure building initiative with weekly ministry assistance between youth ministers-$498
Essentials Seminars - seminars in teaching in the basics of ministry (1) using LEAD teams, (2) Generation Next, (3) Tolerance Unmasked, (4) Planning with purpose, etc.-$422
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHARLES BOYDPresidentFT$9,500$1,845$11,345
JULIE BOYDCommunicating Marketing-$0--
OBRIAN SATCHERLocal Church Advisor-$0--
Filing and Contact Details

Filer

Filer Name
Student Ministries Essentials Inc
EIN
20-8303745
Phone
8503222104
Address
3616 Harden Blvd 362, Lakeland, FL 33803

Signing Officer

Name
CHARLES 'POKER' BOYD
Title
President
Phone
8503222104
Signed
2015-05-14
Discuss with paid preparer
Yes

Preparer

Firm
DA Accounting Inc
Address
PO Box 7384, LAKELAND, FL 33807-7384
Preparer
Debbie L Parry
Phone
8636198702
Supplemental Narrative

Additional Explanations

Pt III, Line 31

“Program Expenses: Excel Ministry ($375)”

Pt III, Line 31

“Program Expenses: YMF ($1,018)”

Form 990EZ, Part I, Line 8

“Miscellaneous revenue 435.”

Form 990EZ, Part I, Line 16

“Advertising 480. Auto & truck expense 7983. Computer & internet 2885. Depreciation 13. Edcuational expenses 139. Meals & entertainment 5567. Promotions & gifts 416. Program expense: camp 375. Program expense: connect ministry 5126. Program expense: essential seminars 422. Program expense: excel ministry 498. Program expense: ymf 1018. Travel and meetings 695.”

Form 990EZ, Part I, Line 20

“Adjustments made to prior year balance sheet -20461.”

Form 990EZ, Part II, Line 26

“PAYROLL LIABILITIES 496.”

Raw XML Appendix161 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/BenefitsPaidToOrForMembersAmt07807
IRS990EZ/BooksInCareOfDetail/PersonNm0CHARLES 'POKER' BOYD
IRS990EZ/BooksInCareOfDetail/PhoneNum08503222104
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03616 Harden Blvd 362
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Lakeland
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd033803
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt014480
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt052340
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt034445
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0600
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt014480
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt085483
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesEOYAmt013984
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt013984
IRS990EZ/OccupancyRentUtltsAndMaintAmt0264
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt09500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt01200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt0645
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CHARLES BOYD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JULIE BOYD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2OBRIAN SATCHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Communicating Marketing
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Local Church Advisor
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0-20461
IRS990EZ/OtherExpensesTotalAmt025617
IRS990EZ/OtherRevenueTotalAmt0435
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Youth Ministries - to provide youth pastors and youth ministries with practical training for implementing the essential elements for successful long term youth ministry
IRS990EZ/PrintingPublicationsPostageAmt06523
IRS990EZ/ProgramServiceRevenueAmt032707
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Excel - an onsite evaluation, coaching, training, and infrastructure building initiative with weekly ministry assistance between youth ministers
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Connect Ministry - to find, screen, match, train, and place high quality ministry impassioned college and seminary students
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Essentials Seminars - seminars in teaching in the basics of ministry (1) using LEAD teams, (2) Generation Next, (3) Tolerance Unmasked, (4) Planning with purpose, etc.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt3see attached schedule
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0498
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt15126
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt2422
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt31393
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt010227
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0496
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt051038
IRS990EZ/TotalProgramServiceExpensesAmt07439
IRS990EZ/TotalRevenueAmt085483
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.smeonline.net
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt052340
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt031972
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt084312
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0436
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0436
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt032706
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt083620
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0116326
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0436
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0436
IRS990ScheduleA/InvestmentIncomeCYPct00.00220
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99780
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0200638
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt085046
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0115592
IRS990ScheduleA/Total509Grp/TotalAmt0200638
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0201074
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Program Expenses: Excel Ministry ($375)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Program Expenses: YMF ($1,018)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MISCELLANEOUS REVENUE 435.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ADVERTISING 480. AUTO & TRUCK EXPENSE 7983. COMPUTER & INTERNET 2885. DEPRECIATION 13. EDCUATIONAL EXPENSES 139. MEALS & ENTERTAINMENT 5567. PROMOTIONS & GIFTS 416. PROGRAM EXPENSE: CAMP 375. PROGRAM EXPENSE: CONNECT MINISTRY 5126. PROGRAM EXPENSE: ESSENTIAL SEMINARS 422. PROGRAM EXPENSE: EXCEL MINISTRY 498. PROGRAM EXPENSE: YMF 1018. TRAVEL AND MEETINGS 695.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ADJUSTMENTS MADE TO PRIOR YEAR BALANCE SHEET -20461.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PAYROLL LIABILITIES 496.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt III, Line 31
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt III, Line 31
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES 'POKER' BOYD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08503222104
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Student Ministries Essentials Inc
ReturnHeader/Filer/BusinessNameControlTxt0STUD
ReturnHeader/Filer/EIN0208303745
ReturnHeader/Filer/PhoneNum08503222104
ReturnHeader/Filer/USAddress/AddressLine1Txt03616 Harden Blvd 362
ReturnHeader/Filer/USAddress/CityNm0Lakeland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033803
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DA Accounting Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 7384
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAKELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0338077384
ReturnHeader/PreparerPersonGrp/PhoneNum08636198702
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBBIE L PARRY
ReturnHeader/ReturnTs02015-08-17T00:01:08-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,480
Liabilities
$496
Net assets
$13,984
Revenue
$85,483
Expenses
$51,038
Net income
$34,445
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.01$0.97$1.09$0.98$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.92$0.06$0.86$1.10$0.92$0.18
2022Summary only. Only limited summary data is available for this year.$0.73$0.05$1.09$0.96$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.04$0.54$1.08$1.39$0.31
2020Detailed filing. Detailed filing data is available for this year.$0.93$0.07$0.86$1.40$1.15$0.25
2019Detailed filing. Detailed filing data is available for this year.$0.68$0.04$0.63$0.91$0.63$0.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.03$0.41$1.07$0.67$0.39
2017Detailed filing. Detailed filing data is available for this year.$0.05$0.04$0.01$0.82$1.01$0.18
2016Detailed filing. Detailed filing data is available for this year.$0.15$0.04$0.11$0.74$0.68$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.06$0.02$0.04$0.49$0.57$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$0.85$0.51$0.34
2013Summary only. Only limited summary data is available for this year.$0.03$0.01$1.16$1.25$0.10
2012Summary only. Only limited summary data is available for this year.$0.06$0.00$0.06$2.44$2.40$0.04
2011Summary only. Only limited summary data is available for this year.$0.03$0.01$0.02$2.48$2.28$0.20
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • <$500k nonprofits