Civic Intelligence

Turnaround Community Lending Inc

990EZ • Fiscal year 2023 • EIN 85-1179071

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 04, 2024

PO Box 212Rutledge, TN 37861

(865) 828-5927

Siviq Scores

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

Liabilities / Assets

95th percentile

1.04x

Higher debt load relative to assets than 95% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

94th percentile

0.82x

Higher debt load relative to revenue than 94% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

13th percentile

-38%

Higher net margin than 13% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

13th percentile

-43%

Faster asset growth than 13% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

96th percentile

269%

Faster revenue growth than 96% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$72,097

Down $54,148 (-43%) from 2022

Net Assets

Down

-$2,685

Down $34,702 (-108%) from 2022

Liabilities

Down

$74,782

Down $19,446 (-21%) from 2022

Revenue

Up

$91,364

Up $66,607 (+269%) from 2022

Expenses

Up

$126,066

Up $16,977 (+16%) from 2022

Net Income

Up

-$34,702

Up $49,630 (+59%) from 2022

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0-$50KAssets 2020: $17,534Liabilities 2020: $17,854Net Assets 2020: -$3202020Assets 2021: $159,689Liabilities 2021: $43,340Net Assets 2021: $116,3492021Assets 2022: $126,245Liabilities 2022: $94,228Net Assets 2022: $32,0172022Assets 2023: $72,097Liabilities 2023: $74,782Net Assets 2023: -$2,6852023Assets 2024: $103,775Liabilities 2024: $110,551Net Assets 2024: -$6,7762024

Highlighted filing

2023

Assets$72,097
Liabilities$74,782
Net Assets-$2,685

Operations Trend

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

$200K$100K$0-$100KRevenue 2020: $180Expenses 2020: $500Net Income 2020: -$3202020Revenue 2021: $127,375Expenses 2021: $10,706Net Income 2021: $116,6692021Revenue 2022: $24,757Expenses 2022: $109,089Net Income 2022: -$84,3322022Revenue 2023: $91,364Expenses 2023: $126,066Net Income 2023: -$34,7022023Revenue 2024: $32,471Expenses 2024: $36,562Net Income 2024: -$4,0912024

Highlighted filing

2023

Revenue$91,364
Expenses$126,066
Net Income-$34,702
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 4, 2024
Return Version
2023v5.0
Gross Receipts
$91,364
Mission and Program Overview

Mission

Promote and create economic and community development opportunities for underserved low to moderate income individuals and families and communities of need.

To promote and create economic and community development opportunities for underserved low to moderate income individuals and families and communities of need.

Program Services

DescriptionGrantsExpenses
Promote and create economic and community development opportunities for underserved low to moderate incomeindividuals and families and communities of need.$0$99,920
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cody BrownChairmanPT$0--
Jairo VazquezVice ChairmanPT$0--
Cherry AcuffSecretary/TreasurerPT$0--
Barbie DyerBoard Member-$0--
Bo BlankenBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Turnaround Community Lending Inc
EIN
85-1179071
Phone
8658285927
Address
PO Box 212, Rutledge, TN 37861

Signing Officer

Name
Cody Brown
Title
Chairman
Phone
8658285927
Signed
2024-04-04
Discuss with paid preparer
Yes

Preparer

Firm
Sara H Knight CPA
Address
5231 Tropicana Dr, Knoxville, TN 37918
Preparer
Sara H Knight CPA
Phone
8657896187
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

Change in reserve for bad debt 0.

Form 990EZ, Part I, Line 16

Licenses and fees 20.

Form 990EZ, Part I, Line 16

Reserve for bad debt 42.

Form 990EZ, Part I, Line 16

Meetings & conferences 50.

Form 990EZ, Part I, Line 16

Supplies 85.

Form 990EZ, Part I, Line 16

Interest 433.

Form 990EZ, Part I, Line 16

Insurance 4385.

Form 990EZ, Part I, Line 16

Travel 459.

Form 990EZ, Part II, Line 24

Loans receivable 22013. 22863.

Form 990EZ, Part II, Line 24

Grants receivable 36000. 0.

Form 990EZ, Part II, Line 26

Loan loss reserve 1101. 1143.

Form 990EZ, Part II, Line 26

Loan payable 42584. 43639.

Form 990EZ, Part II, Line 26

Accounts payable 50543. 30000.

Raw XML Appendix210 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/BooksInCareOfDetail/PersonNm0Laura Soprano
IRS990EZ/BooksInCareOfDetail/PhoneNum08658285927
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 212
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Rutledge
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd037861
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt068232
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt049234
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CompensationOfHghstPdCntrctGrp/CompensationAmt0120000
IRS990EZ/CompensationOfHghstPdCntrctGrp/PersonNm0Clinch Powell RCD Council
IRS990EZ/CompensationOfHghstPdCntrctGrp/ServiceTypeTxt0Professional fees
IRS990EZ/CompensationOfHghstPdCntrctGrp/USAddress/AddressLine1Txt0PO Box 379
IRS990EZ/CompensationOfHghstPdCntrctGrp/USAddress/CityNm0Rutldge
IRS990EZ/CompensationOfHghstPdCntrctGrp/USAddress/StateAbbreviationCd0TN
IRS990EZ/CompensationOfHghstPdCntrctGrp/USAddress/ZIPCd037861
IRS990EZ/ContributionsGiftsGrantsEtcAmt089000
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-34702
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0120000
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0126245
IRS990EZ/Form990TotalAssetsGrp/EOYAmt072097
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt091364
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt02339
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt032017
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-2685
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt032017
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-2685
IRS990EZ/OccupancyRentUtltsAndMaintAmt0504
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt33.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt43.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Cody Brown
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jairo Vazquez
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Cherry Acuff
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Barbie Dyer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Bo Blanken
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary/Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Board member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Board member
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt058013
IRS990EZ/OtherAssetsTotalDetail/EOYAmt022863
IRS990EZ/OtherExpensesTotalAmt05474
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To promote and create economic and community development opportunities for underserved low to moderate income individuals and families and communities of need.
IRS990EZ/PrintingPublicationsPostageAmt088
IRS990EZ/ProgramServiceRevenueAmt025
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Promote and create economic and community development opportunities for underserved low to moderate incomeindividuals and families and communities of need.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt099920
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt094228
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt074782
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0126066
IRS990EZ/TotalProgramServiceExpensesAmt099920
IRS990EZ/TotalRevenueAmt091364
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt089000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt022500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0125000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0236500
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02339
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02117
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02375
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0180
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt07011
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt036
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97120
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt0236500
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt089000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt022500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0125000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0236500
IRS990ScheduleA/TotalSupportAmt0243511
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/ExplanationTxt0Change in reserve for bad debt 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Licenses and fees 20.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Reserve for bad debt 42.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Meetings & conferences 50.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Supplies 85.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Interest 433.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Insurance 4385.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Travel 459.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Loans receivable 22013. 22863.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Grants receivable 36000. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Loan loss reserve 1101. 1143.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Loan payable 42584. 43639.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Accounts payable 50543. 30000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part II, Line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Cody Brown
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/PhoneNum08658285927
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Turnaround Community Lending Inc
ReturnHeader/Filer/BusinessNameControlTxt0TURN
ReturnHeader/Filer/EIN0851179071
ReturnHeader/Filer/PhoneNum08658285927
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 212
ReturnHeader/Filer/USAddress/CityNm0Rutledge
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037861
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200222344
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Sara H Knight CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05231 Tropicana Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Knoxville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037918
ReturnHeader/PreparerPersonGrp/PhoneNum08657896187
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Sara H Knight CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-13T11:27:30-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Cody
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Brown
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings