Civic Intelligence

Clarionmodel

EIN 46-1188601 • 501(c)3 • West Chester, PA

Profile

To spread the christian religion

714 Scotch WayWest Chester, PA 19382

clarionmodel.com

Siviq Scores

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

Liabilities / Assets

84th percentile

0.24x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

77th percentile

0.04x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

52nd percentile

2.8%

Higher net margin than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$11,492

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 23.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

60th percentile

3.5%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2025

Revenue Growth

34th percentile

-16%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2025

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$9,017

Up $1,496 (+20%) from 2024

Liabilities

Up

$2,178

Up $917 (+73%) from 2024

Net Assets

Up

$6,839

Up $579 (+9.2%) from 2024

Operations
Liabilities / Revenue77th percentileNet Margin52nd percentile

Revenue

Down

$49,915

Down $3,978 (-7.4%) from 2024

Expenses

Down

$48,524

Down $6,480 (-12%) from 2024

Net Income

Up

$1,391

Up $2,502 (+225%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

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

$40K$30K$20K$10K$0Assets 2013: $2,267Liabilities 2013: $02013Assets 2014: $27,873Liabilities 2014: $16,176Net Assets 2014: $11,6972014Assets 2015: $20,595Liabilities 2015: $13,221Net Assets 2015: $7,3742015Assets 2016: $16,238Liabilities 2016: $13,680Net Assets 2016: $2,5582016Assets 2017: $37,346Liabilities 2017: $9,358Net Assets 2017: $27,9882017Assets 2018: $16,585Liabilities 2018: $1,5212018Assets 2019: $13,806Liabilities 2019: $355Net Assets 2019: $13,4512019Assets 2020: $24,329Liabilities 2020: $9,483Net Assets 2020: $14,8462020Assets 2021: $15,178Liabilities 2021: $6,580Net Assets 2021: $8,5982021Assets 2022: $8,126Liabilities 2022: $2,211Net Assets 2022: $5,9152022Assets 2023: $7,897Liabilities 2023: $526Net Assets 2023: $7,3712023Assets 2024: $7,521Liabilities 2024: $1,261Net Assets 2024: $6,2602024Assets 2025: $9,017Liabilities 2025: $2,178Net Assets 2025: $6,8392025

Highlighted filing

2025

Assets$9,017
Liabilities$2,178
Net Assets$6,839
Open 2025 Filing

Operations Trend

Revenue Growth34th percentile

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

$150K$100K$50K$0-$50KRevenue 2013: $39,328Expenses 2013: $37,061Net Income 2013: $2,2672013Revenue 2014: $98,518Expenses 2014: $89,088Net Income 2014: $9,4302014Revenue 2015: $121,398Expenses 2015: $125,721Net Income 2015: -$4,3232015Revenue 2016: $92,645Expenses 2016: $97,461Net Income 2016: -$4,8162016Revenue 2017: $123,945Expenses 2017: $98,515Net Income 2017: $25,4302017Revenue 2018: $103,445Expenses 2018: $116,369Net Income 2018: -$12,9242018Revenue 2019: $79,993Expenses 2019: $81,606Net Income 2019: -$1,6132019Revenue 2020: $90,480Expenses 2020: $89,085Net Income 2020: $1,3952020Revenue 2021: $102,255Expenses 2021: $108,503Net Income 2021: -$6,2482021Revenue 2022: $85,568Expenses 2022: $88,251Net Income 2022: -$2,6832022Revenue 2023: $82,115Expenses 2023: $80,659Net Income 2023: $1,4562023Revenue 2024: $53,893Expenses 2024: $55,004Net Income 2024: -$1,1112024Revenue 2025: $49,915Expenses 2025: $48,524Net Income 2025: $1,3912025

Highlighted filing

2025

Revenue$49,915
Expenses$48,524
Net Income$1,391
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,017
Liabilities
$2,178
Net assets
$6,839
Revenue
$49,915
Expenses
$48,524
Net income
$1,391
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.09$0.02$0.07$0.50$0.49$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.08$0.01$0.06$0.54$0.55$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.08$0.01$0.07$0.82$0.81$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.08$0.02$0.06$0.86$0.88$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.15$0.07$0.09$1.02$1.09$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.24$0.09$0.15$0.90$0.89$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.13$0.80$0.82$0.02
2018Summary only. Only limited summary data is available for this year.$0.17$0.02$1.03$1.16$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.37$0.09$0.28$1.24$0.99$0.25
2016Detailed filing. Detailed filing data is available for this year.$0.16$0.14$0.03$0.93$0.97$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.13$0.07$1.21$1.26$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.16$0.12$0.99$0.89$0.09
2013Summary only. Only limited summary data is available for this year.$0.02$0.00$0.39$0.37$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Jan 5, 2026
Return Version
2024v5.0
Gross Receipts
$49,915
Mission and Program Overview

Mission

To spread the christian religion

Program Services

DescriptionGrantsExpenses
PROVIDE A WEB-BASED TOOL FOR USE BY CHRISTIAN MISSIONARY ORGANIZATIONS FOR THE PURPOSE OF TEAM AND LEADERSHIP DEVELOPMENT. TO HELP MISSIONARY TEAMS WORK MORE EFFECTIVELY TOGETHER.-$5,037
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAMES A GALLIGHER JRPresidentFT$3,000$8,492$11,492
FRANCIS PATTDirector-$0--
JOHN WHITTEMOREDirector-$0--
LINDA GALLIGHERTreasurerPT$0--
HOWARD MCFARLANDDirector-$0--
Filing and Contact Details

Filer

Filer Name
Clarionmodel
EIN
46-1188601
Phone
4849952933
Address
714 SCOTCH WAY, WEST CHESTER, PA 19382

Signing Officer

Name
Linda Galligher
Title
Treasurer
Phone
4849952933
Signed
2026-01-05
Discuss with paid preparer
Yes

Preparer

Firm
Diversified Tax LLC
Address
1450 E BOOT RD STE 400C, WEST CHESTER, PA 19380-5963
Preparer
Edmund S Lynch CPA Mt
Phone
6106929912
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office 1,800 information technology 1,944 insurance 855 auto 2,920 bank charges 288 charity 909 telephone 2,013 professional development 115 program expenses 5,037 non-investment depreciation 797 total 16,678”

Form 990-ez, Part I, Line 20

“Book / tax depreciation difference -812”

Form 990-ez, Part II, Line 24

“32,726 35,290 less accumulated depreciation 27,285 28,894 total 5,441 6,396”

Form 990-ez, Part II, Line 26

“Payroll taxes 31 31 loans from officers 1,230 2,147”

Raw XML Appendix168 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/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0LINDA GALLIGHER
IRS990EZ/BooksInCareOfDetail/PhoneNum04849952933
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0714 SCOTCH WAY
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WEST CHESTER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd019382
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt02080
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt02621
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt049915
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01391
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02110
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt07521
IRS990EZ/Form990TotalAssetsGrp/EOYAmt09017
IRS990EZ/GrossReceiptsAmt049915
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LoansToFromOfficersAmt02147
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt06260
IRS990EZ/NetAssetsOrFundBalancesEOYAmt06839
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt06260
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt06839
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt320.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt03000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt08492
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAMES A GALLIGHER JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1FRANCIS PATT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOHN WHITTEMORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LINDA GALLIGHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4HOWARD MCFARLAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt05441
IRS990EZ/OtherAssetsTotalDetail/EOYAmt06396
IRS990EZ/OtherChangesInNetAssetsAmt0-812
IRS990EZ/OtherExpensesTotalAmt016678
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO SPREAD THE CHRISTIAN RELIGION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE A WEB-BASED TOOL FOR USE BY CHRISTIAN MISSIONARY ORGANIZATIONS FOR THE PURPOSE OF TEAM AND LEADERSHIP DEVELOPMENT. TO HELP MISSIONARY TEAMS WORK MORE EFFECTIVELY TOGETHER.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt05037
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt029736
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0PA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01261
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02178
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt048524
IRS990EZ/TotalProgramServiceExpensesAmt05037
IRS990EZ/TotalRevenueAmt049915
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0CLARIONMODEL.COM
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt049915
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt053893
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt081890
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt080660
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0102254
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0368612
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0368612
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt049915
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt053893
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt081890
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt080660
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0102254
IRS990ScheduleA/Total509Grp/TotalAmt0368612
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt049915
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt053893
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt081890
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt080660
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0102255
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0368613
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
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt02147
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0CASH FLOW
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt01937
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JAMES GALLIGHER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt02147
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE 1,800 INFORMATION TECHNOLOGY 1,944 INSURANCE 855 AUTO 2,920 BANK CHARGES 288 CHARITY 909 TELEPHONE 2,013 PROFESSIONAL DEVELOPMENT 115 PROGRAM EXPENSES 5,037 NON-INVESTMENT DEPRECIATION 797 TOTAL 16,678
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOOK / TAX DEPRECIATION DIFFERENCE -812
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt232,726 35,290 LESS ACCUMULATED DEPRECIATION 27,285 28,894 TOTAL 5,441 6,396
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYROLL TAXES 31 31 LOANS FROM OFFICERS 1,230 2,147
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA GALLIGHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04849952933
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CLARIONMODEL
ReturnHeader/Filer/BusinessNameControlTxt0CLAR
ReturnHeader/Filer/EIN0461188601
ReturnHeader/Filer/PhoneNum04849952933
ReturnHeader/Filer/USAddress/AddressLine1Txt0714 SCOTCH WAY
ReturnHeader/Filer/USAddress/CityNm0WEST CHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd019382
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0873740899
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DIVERSIFIED TAX LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01450 E BOOT RD STE 400C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST CHESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0193805963
ReturnHeader/PreparerPersonGrp/PhoneNum06106929912
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EDMUND S LYNCH CPA MT
ReturnHeader/ReturnTs02026-01-12T06:47:43-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.