Civic Intelligence

The Scottish Rite Benevolent Assoc

990 • Fiscal year 2018 • EIN 74-0889532

Jan 01, 2018 to Dec 31, 2018 • Filed on May 10, 2019

PO Box 20788Houston, TX 77225-0788

(713) 432-1980

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$13,077,432

Flat from 2018

Net Assets

Flat

$13,067,624

Flat from 2018

Liabilities

Flat

$9,808

Flat from 2018

Revenue And Expenses

Revenue

Flat

-$22,185

Flat from 2018

Expenses

Flat

$806,053

Flat from 2018

Net Income

Flat

-$828,238

Flat from 2018

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $10,986,949Liabilities 2010: $0Net Assets 2010: $10,986,9492010Assets 2011: $11,014,184Liabilities 2011: $64,314Net Assets 2011: $10,949,8702011Assets 2012: $11,851,679Liabilities 2012: $24,720Net Assets 2012: $11,826,9592012Assets 2013: $13,919,285Liabilities 2013: $1,613,466Net Assets 2013: $12,305,8192013Assets 2014: $14,627,178Liabilities 2014: $7,987Net Assets 2014: $14,619,1912014Assets 2015: $14,003,486Liabilities 2015: $8,986Net Assets 2015: $13,994,5002015Assets 2016: $13,702,727Liabilities 2016: $15,524Net Assets 2016: $13,687,2032016Assets 2017: $13,949,759Liabilities 2017: $53,897Net Assets 2017: $13,895,8622017Assets 2018: $13,077,432Liabilities 2018: $9,808Net Assets 2018: $13,067,6242018Assets 2018: $13,077,432Liabilities 2018: $9,808Net Assets 2018: $13,067,6242018Assets 2019: $13,452,569Liabilities 2019: $11,520Net Assets 2019: $13,441,0492019Assets 2020: $13,529,199Liabilities 2020: $30,294Net Assets 2020: $13,498,9052020Assets 2021: $13,839,072Liabilities 2021: $8,479Net Assets 2021: $13,830,5932021Assets 2023: $12,778,334Liabilities 2023: $1,467Net Assets 2023: $12,776,8672023

Highlighted filing

2018

Assets$13,077,432
Liabilities$9,808
Net Assets$13,067,624

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $208,532Expenses 2010: $514,081Net Income 2010: -$305,5492010Expenses 2011: $543,7052011Revenue 2012: $1,030,511Expenses 2012: $614,178Net Income 2012: $416,3332012Revenue 2013: $454,638Expenses 2013: $765,706Net Income 2013: -$311,0682013Revenue 2014: $3,074,940Expenses 2014: $761,568Net Income 2014: $2,313,3722014Revenue 2015: $504,398Expenses 2015: $851,191Net Income 2015: -$346,7932015Revenue 2016: $388,633Expenses 2016: $872,070Net Income 2016: -$483,4372016Revenue 2017: $387,373Expenses 2017: $804,034Net Income 2017: -$416,6612017Revenue 2018: -$22,185Expenses 2018: $806,053Net Income 2018: -$828,2382018Revenue 2018: -$22,185Expenses 2018: $806,053Net Income 2018: -$828,2382018Revenue 2019: $460,862Expenses 2019: $828,262Net Income 2019: -$367,4002019Revenue 2020: $381,167Expenses 2020: $764,075Net Income 2020: -$382,9082020Revenue 2021: $459,966Expenses 2021: $829,650Net Income 2021: -$369,6842021Revenue 2023: $354,088Expenses 2023: $762,334Net Income 2023: -$408,2462023

Highlighted filing

2018

Revenue-$22,185
Expenses$806,053
Net Income-$828,238
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 10, 2019
Return Version
2018v3.1
Gross Receipts
$35,316
Mission and Program Overview

Mission

It is the mission of the scottish rite of freemasonry, the southern jurisdiction, to improve its members and enhance the communities in which they live by teaching and emulating the principles of brotherly love, tolerance, charity, and truth while actively embracing high social, moral, and spiritual values, including fellowship, compassion and dedication to god, family and country.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,634,196$8,360,528▼ $273,668
Investments in Publicly Traded Securities$5,164,623$4,374,726▼ $789,897
Savings and Temporary Cash Investments$30,259$279,374▲ $249,115
Cash and Non-Interest-Bearing Accounts$120,681$61,998▼ $58,683
Prepaid Expenses and Deferred Charges-$806-
Total Assets$13,949,759$13,077,432▼ $872,327
Liabilities
Accounts Payable and Accrued Expenses$53,897$9,808▼ $44,089
Total Liabilities$53,897$9,808▼ $44,089
Net Assets / Fund Balance
Unrestricted Net Assets$13,895,862$13,067,624▼ $828,238
Total Net Assets Fund Balance$13,895,862$13,067,624▼ $828,238
Total Liabilities and Net Assets / Fund Balance$13,949,759$13,077,432▼ $872,327

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,679,704$768,898$7,448,602
Land$1,125,848-$1,125,848
Equipment$9,118$736,102$745,220
Other Land Buildings$32,204$230,862$263,066
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$204,221
Program Service Revenue
$62,832
Investment Income
$-317,581
Other Revenue
$28,343
All Other Contributions
$691
Change in Net Assets
$-828,238
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$710,962
Salaries, Compensation, and Employee Benefits$95,091
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$321,509--$321,509
Other Salaries and Wages$88,168--$88,168
Insurance$76,363--$76,363
All Other Expenses$51,146--$51,146
Other Expenses$25,080--$25,080
Office Expenses$24,463--$24,463
Payroll Taxes$6,923--$6,923
Fees for Services Accounting$6,200--$6,200
Information Technology$3,951--$3,951
Travel$3,015--$3,015
Fees for Services Other$444--$444
Total Functional Expenses$806,053$0$0$806,053
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 7A

Membership must be sought by the candidate and be approved by the general membership. The general memebership also elects the members of the governing body.

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed by the secretary general and the board of trustees prior to filing.

Form 990, Page 6, Part VI, Line 12C

The governing board of the houston scottish rite bodies monitors and enforces its conflict of interest policy.

Form 990, Page 6, Part VI, Line 15A

Executive compensation is reviewed and approved by the supreme council 33rd degree, southern jurisdiction.

Form 990, Page 6, Part VI, Line 15B

Officer and key employee compensation is reviewed and approved by the supreme council 33rd degree, southern jurisdiction.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Scottish Rite Benevolent Assoc
EIN
74-0889532
Phone
7134321980
Address
PO BOX 20788, HOUSTON, TX 77225-0788
Doing Business As
Houston Scottish Rite Bodies

Signing Officer

Name
Allan R Lazor
Title
General Secretary
Phone
7134321980
Signed
2019-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Allan R Lazor
Formed
1964
Legal Domicile
TX
Voting Board Members
12
Independent Board Members
12
Employees
3
Volunteers
120

Preparer

Firm
Richard Wayne Russell Pc
Address
17225 EL CAMINO REAL STE 250, HOUSTON, TX 77058-2748
Preparer
Richard Wrussell
Phone
7134171653
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

Houston scottish rite bodies

FORM 990 - ORGANIZATION'S MISSION

It is the mission of the scottish rite of freemasonry, the southern jurisdiction, to improve its members and enhance the communities in which they live by teaching and emulating the principles of brotherly love, tolerance, charity, and truth while actively embracing high social, moral, and spiritual values, including fellowship, compassion and dedication to god, family and country.

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

Chartered in 1884 the houston scottish right bodies is the third largest scottish right valley under the supreme council 33rd degree, southern jurisdiction of the u.s.a. With over 3,300 members. The scottish rite freemasonry is widely involved in charity and community service activities that include: rite care clinics which provide diagnostic evaluation and treatment of speech and language disorders, as well as learning disabilities; the texas scottish rite hospital for children in dallas that specializes in the treatment of orthopedic conditions, certain related neurological disorders and learning disorders, such as dylexia; and the scottish rite dormitory for women in austin.

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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-828238
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt028343
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt030259
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0279374
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt06679704
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0768898
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt07448602
IRS990ScheduleD/EquipmentGrp/BookValueAmt09118
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0736102
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0745220
IRS990ScheduleD/LandGrp/BookValueAmt01125848
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01125848
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt032204
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0230862
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0263066
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07846874
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HOUSTON SCOTTISH RITE BODIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IT IS THE MISSION OF THE SCOTTISH RITE OF FREEMASONRY, THE SOUTHERN JURISDICTION, TO IMPROVE ITS MEMBERS AND ENHANCE THE COMMUNITIES IN WHICH THEY LIVE BY TEACHING AND EMULATING THE PRINCIPLES OF BROTHERLY LOVE, TOLERANCE, CHARITY, AND TRUTH WHILE ACTIVELY EMBRACING HIGH SOCIAL, MORAL, AND SPIRITUAL VALUES, INCLUDING FELLOWSHIP, COMPASSION AND DEDICATION TO GOD, FAMILY AND COUNTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHARTERED IN 1884 THE HOUSTON SCOTTISH RIGHT BODIES IS THE THIRD LARGEST SCOTTISH RIGHT VALLEY UNDER THE SUPREME COUNCIL 33RD DEGREE, SOUTHERN JURISDICTION OF THE U.S.A. WITH OVER 3,300 MEMBERS. THE SCOTTISH RITE FREEMASONRY IS WIDELY INVOLVED IN CHARITY AND COMMUNITY SERVICE ACTIVITIES THAT INCLUDE: RITE CARE CLINICS WHICH PROVIDE DIAGNOSTIC EVALUATION AND TREATMENT OF SPEECH AND LANGUAGE DISORDERS, AS WELL AS LEARNING DISABILITIES; THE TEXAS SCOTTISH RITE HOSPITAL FOR CHILDREN IN DALLAS THAT SPECIALIZES IN THE TREATMENT OF ORTHOPEDIC CONDITIONS, CERTAIN RELATED NEUROLOGICAL DISORDERS AND LEARNING DISORDERS, SUCH AS DYLEXIA; AND THE SCOTTISH RITE DORMITORY FOR WOMEN IN AUSTIN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERSHIP MUST BE SOUGHT BY THE CANDIDATE AND BE APPROVED BY THE GENERAL MEMBERSHIP. THE GENERAL MEMEBERSHIP ALSO ELECTS THE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS REVIEWED BY THE SECRETARY GENERAL AND THE BOARD OF TRUSTEES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING BOARD OF THE HOUSTON SCOTTISH RITE BODIES MONITORS AND ENFORCES ITS CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EXECUTIVE COMPENSATION IS REVIEWED AND APPROVED BY THE SUPREME COUNCIL 33RD DEGREE, SOUTHERN JURISDICTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OFFICER AND KEY EMPLOYEE COMPENSATION IS REVIEWED AND APPROVED BY THE SUPREME COUNCIL 33RD DEGREE, SOUTHERN JURISDICTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TX
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt013077432
IRS990/TotalAssetsGrp/BOYAmt013949759
IRS990/TotalAssetsGrp/EOYAmt013077432
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0204221
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0806053
IRS990/TotalFunctionalExpensesGrp/TotalAmt0806053
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt053897
IRS990/TotalLiabilitiesEOYAmt09808
IRS990/TotalLiabilitiesGrp/BOYAmt053897
IRS990/TotalLiabilitiesGrp/EOYAmt09808
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt013895862
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt013067624
IRS990/TotalProgramServiceExpensesAmt0806053
IRS990/TotalProgramServiceRevenueAmt062832
IRS990/TotalRevenueGrp/ExclusionAmt0-226406
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-22185
IRS990/TotalVolunteersCnt0120
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt013949759
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013077432
IRS990/TravelGrp/ProgramServicesAmt03015
IRS990/TravelGrp/TotalAmt03015
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt013895862
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02401 BELLFORT
IRS990/USAddress/CityNm0HOUSTON
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077054
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.HOUSTONSCOTTISHRITE.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALLAN R LAZOR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum07134321980
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE SCOTTISH RITE BENEVOLENT ASSOC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF HOUSTON TEXAS
ReturnHeader/Filer/BusinessNameControlTxt0SCOT
ReturnHeader/Filer/EIN0740889532
ReturnHeader/Filer/PhoneNum07134321980
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 20788
ReturnHeader/Filer/USAddress/CityNm0HOUSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd0772250788
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId075288FAD5C97523F5559FC6AC91DF71B8AF86075
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId075288FAD5C97523F5559FC6AC91DF71B8AF86075
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.194.150.46
ReturnHeader/FilingSecurityInformation/IPDt02019-05-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm015:54:56
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0760455726
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RICHARD WAYNE RUSSELL PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017225 EL CAMINO REAL STE 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOUSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0770582748
ReturnHeader/PreparerPersonGrp/PhoneNum07134171653
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD WRUSSELL
ReturnHeader/ReturnTs02019-05-14T15:54:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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.$12.8$0.00$12.8$0.35$0.76$0.41
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.8$0.01$13.8$0.46$0.83$0.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.5$0.03$13.5$0.38$0.76$0.38
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.5$0.01$13.4$0.46$0.83$0.37
2018Detailed filing. Detailed filing data is available for this year.$13.1$0.01$13.1$0.02$0.81$0.83
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.1$0.01$13.1$0.02$0.81$0.83
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.9$0.05$13.9$0.39$0.80$0.42
2016Summary only. Only limited summary data is available for this year.$13.7$0.02$13.7$0.39$0.87$0.48
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.0$0.01$14.0$0.50$0.85$0.35
2014Detailed filing. Detailed filing data is available for this year.$14.6$0.01$14.6$3.07$0.76$2.31
2013Detailed filing. Detailed filing data is available for this year.$13.9$1.61$12.3$0.45$0.77$0.31
2012Summary only. Only limited summary data is available for this year.$11.9$0.02$11.8$1.03$0.61$0.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.0$0.06$10.9$0.54
2010Summary only. Only limited summary data is available for this year.$11.0$0.00$11.0$0.21$0.51$0.31