Civic Intelligence

Gracekids Academy Inc

EIN 20-8503786 • 501(c)3 • Longwood, FL

Profile

Christian based daycare and learning center using christian curriculum.

1767 W Sr 434Longwood, FL 32750
Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2021

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

34th percentile

-6.4%

Higher net margin than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

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 2021

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

10th percentile

-79%

Faster revenue growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$0

Down $3,420 (-100%) from 2020

Liabilities

Down

$0

Down $5,500 (-100%) from 2020

Net Assets

Up

$0

Up $2,080 (+100%) from 2020

Revenue

Down

$38,135

Down $139,549 (-79%) from 2020

Expenses

Down

$40,589

Down $152,668 (-79%) from 2020

Net Income

Up

-$2,454

Up $13,119 (+84%) from 2020

Trend Graphs

Balance Sheet Trend

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

$40K$20K$0-$20KAssets 2014: $6,348Liabilities 2014: $11,898Net Assets 2014: -$5,5502014Assets 2015: $14,683Liabilities 2015: $0Net Assets 2015: $14,6832015Assets 2016: $37,221Liabilities 2016: $0Net Assets 2016: $37,2212016Assets 2017: $30,070Liabilities 2017: $0Net Assets 2017: $30,0702017Assets 2018: $31,741Liabilities 2018: $0Net Assets 2018: $31,7412018Assets 2019: $13,507Liabilities 2019: $0Net Assets 2019: $13,5072019Assets 2020: $3,420Liabilities 2020: $5,500Net Assets 2020: -$2,0802020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2021

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2014: $338,747Expenses 2014: $344,297Net Income 2014: -$5,5502014Revenue 2015: $284,904Expenses 2015: $282,029Net Income 2015: $2,8752015Revenue 2016: $307,934Expenses 2016: $285,275Net Income 2016: $22,6592016Revenue 2017: $266,583Expenses 2017: $273,717Net Income 2017: -$7,1342017Revenue 2018: $264,544Expenses 2018: $263,075Net Income 2018: $1,4692018Revenue 2019: $221,012Expenses 2019: $239,365Net Income 2019: -$18,3532019Revenue 2020: $177,684Expenses 2020: $193,257Net Income 2020: -$15,5732020Revenue 2021: $38,135Expenses 2021: $40,589Net Income 2021: -$2,4542021

Highlighted filing

2021

Revenue$38,135
Expenses$40,589
Net Income-$2,454

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jun 23, 2022
Return Version
2021v4.0
Gross Receipts
$38,154
Mission and Program Overview

Mission

Christian based daycare and learning center using christian curriculum.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,222--
Land, Buildings, and Equipment, Net$198--
Rtn Earn Endowment Incm Other Fnds$-2,080--
Total Assets$3,420$0▼ $3,420
Liabilities
Accounts Payable and Accrued Expenses$5,500--
Total Liabilities$5,500$0▼ $5,500
Net Assets / Fund Balance
Total Net Assets Fund Balance$-2,080$0▲ $2,080
Total Liabilities and Net Assets / Fund Balance$3,420$0▼ $3,420
Compensation and Service Providers

Board Members and Trustees

NameTitle
Clark WhittenPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$38,154
Investment Income
$-19
Other Revenue
$0
Change in Net Assets
$-2,454
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$39,291
Other Expenses$1,298
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$36,254--$36,254
Payroll Taxes$3,037--$3,037
Fees for Services Accounting$1,288--$1,288
Depreciation Depletion$10--$10
Total Functional Expenses$40,589$0$0$40,589
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 35% controlled entity
No
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
No
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Gracekids Academy Inc
EIN
20-8503786
Address
1767 W SR 434, LONGWOOD, FL 32750

Signing Officer

Name
Clark Whitten
Title
President
Signed
2022-06-23

Organization Details

Principal Officer
Clark Whitten
Formed
2007
Legal Domicile
Fl
Voting Board Members
1
Independent Board Members
1
Employees
5

Preparer

Firm
Wolfe Financial Group
Address
1515 INTERNATIONAL PKWY SUITE 1001, LAKE MARY, FL 32746
Preparer
Megan Wolfe CPA
Phone
4073330355
Supplemental Narrative

Additional Explanations

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

Christian based daycare and learning center using christian curriculum.

Form 990, Part XI, Line 9

Book / tax depreciation difference -7 loan forgiveness 4,541 total 4,534

Raw XML Appendix250 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/AccountsPayableAccrExpnssGrp/BOYAmt05500
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0CHRISTIAN BASED DAYCARE AND LEARNING CENTER USING CHRISTIAN CURRICULUM.
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0TAMMY SNELL
IRS990/BooksInCareOfDetail/PhoneNum04079985530
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01767 W SR 434
IRS990/BooksInCareOfDetail/USAddress/CityNm0LONGWOOD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd032750
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt03222
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractTerminationInd0X
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-19
IRS990/CYOtherExpensesAmt01298
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt038154
IRS990/CYRevenuesLessExpensesAmt0-2454
IRS990/CYSalariesCompEmpBnftPaidAmt039291
IRS990/CYTotalExpensesAmt040589
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt038135
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt010
IRS990/DepreciationDepletionGrp/TotalAmt010
IRS990/Desc0CHRISTIAN BASED DAYCARE AND LEARNING CENTER USING CHRISTIAN CURRICULUM.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01288
IRS990/FeesForServicesAccountingGrp/TotalAmt01288
IRS990/FinalReturnInd0X
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0CLARK WHITTEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02007
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-19
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt038154
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0198
IRS990/LegalDomicileStateCd0FL
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt019
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0CHRISTIAN BASED DAYCARE AND LEARNING CENTER USING CHRISTIAN CURRICULUM.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-2080
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-19
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-19
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt04534
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt036254
IRS990/OtherSalariesAndWagesGrp/TotalAmt036254
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt03037
IRS990/PayrollTaxesGrp/TotalAmt03037
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CLARK WHITTEN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1VPK INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt031748
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16406
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt031748
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16406
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CHRISTIAN BASED DAYCARE AND LEARNING CENTER USING CHRISTIAN CURRICULUM.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt040589
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt059969
IRS990/PYProgramServiceRevenueAmt0177684
IRS990/PYRevenuesLessExpensesAmt0-15573
IRS990/PYSalariesCompEmpBnftPaidAmt0133288
IRS990/PYTotalExpensesAmt0193257
IRS990/PYTotalRevenueAmt0177684
IRS990/ReconcilationRevenueExpnssAmt0-2454
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-2080
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0147736
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0147736
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0967977
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0147736
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0147736
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0147736
IRS990ScheduleA/TotalSupportAmt0147736
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/AssetsDistributedInd0false
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0false
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0NO ASSETS DISTRIBUTED
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02021-06-30
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHRISTIAN BASED DAYCARE AND LEARNING CENTER USING CHRISTIAN CURRICULUM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE -7 LOAN FORGIVENESS 4,541 TOTAL 4,534
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0true
IRS990/TotalAssetsBOYAmt03420
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt03420
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt040589
IRS990/TotalFunctionalExpensesGrp/TotalAmt040589
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05500
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt05500
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-2080
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherProgSrvcExpenseAmt040589
IRS990/TotalProgramServiceExpensesAmt040589
IRS990/TotalProgramServiceRevenueAmt038154
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt038135
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt038135
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03420
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt03132 PLAYERS VIEW CIR
IRS990/USAddress/CityNm0LONGWOOD
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032779
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt01
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CLARK WHITTEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-06-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GRACEKIDS ACADEMY INC
ReturnHeader/Filer/BusinessNameControlTxt0GRAC
ReturnHeader/Filer/EIN0208503786
ReturnHeader/Filer/USAddress/AddressLine1Txt01767 W SR 434
ReturnHeader/Filer/USAddress/CityNm0LONGWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032750
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260010294
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WOLFE FINANCIAL GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01515 INTERNATIONAL PKWY SUITE 1001
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAKE MARY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032746
ReturnHeader/PreparerPersonGrp/PhoneNum04073330355
ReturnHeader/PreparerPersonGrp/PreparationDt02022-07-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MEGAN WOLFE CPA
ReturnHeader/ReturnTs02022-07-06T11:41:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CLARK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WHITTEN
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.