Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
Liabilities / Revenue
62nd percentile
Higher debt load relative to revenue than 62% of similar nonprofits.
Net Margin
56th percentile
Higher net margin than 56% of similar nonprofits.
Top Officer Pay
76th percentile
Higher top officer pay than 76% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
57th percentile
Faster asset growth than 57% of similar nonprofits.
Revenue Growth
67th percentile
Faster revenue growth than 67% of similar nonprofits.
Assets
Up$78,858
Up $6,860 (+9.5%) from 2019
Net Assets
Up$77,994
Up $7,025 (+9.9%) from 2019
Liabilities
Down$864
Down $165 (-16%) from 2019
Revenue
Up$75,625
Up $2,030 (+2.8%) from 2019
Expenses
Up$68,600
Up $4,739 (+7.4%) from 2019
Net Income
Down$7,025
Down $2,709 (-28%) from 2019
Cat Rescue, spay/neutering & adoption
| Description | Grants | Expenses |
|---|---|---|
| The rescue of abandoned or orphaned cats and dogs.Medical treatment, including spay & neutering of all animals. Animals then put up for adoption to qualified people. | $41,450 | $75,625 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DEBRAH REGAL | Pres & CEO | FT | $0 | - | - |
| BARBRA BRENNAN | Vice Pres | PT | $0 | - | - |
| JANINE LIEBMAN | Secretary | PT | $0 | - | - |
| DR HUSNAIN SHAHZAD | Trustee | - | $0 | - | - |
| CURT MARICONDA | Trustee | - | $0 | - | - |
“Food & supplies for animals 5358.”
“Animal medical services & supplies 15193.”
“AUTO EXPENSES 481.”
“TELEPHONE 1288.”
“OFFICE EXPENSE 452.”
“MERCHANT FEES 119.”
“LICENSES & PERMITS 234.”
“INSURANCE 1000.”
“INTERNET COSTS 540.”
“Depreciation 965.”
“MEETINGS”
“Prepaid expenses 5000. 5000.”
“VISA PAYABLE 1029.”
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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DEBRAH REGAL |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8188835020 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 22637 ERWIN ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | WOODLAND HILLS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 913671712 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 55547 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 63372 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 59340 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 7025 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 71998 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 78858 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 75625 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 11451 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 10486 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 70969 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 77994 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 70969 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 77994 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 42970 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DEBRAH REGAL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | BARBRA BRENNAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JANINE LIEBMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DR HUSNAIN SHAHZAD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | CURT MARICONDA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRES & CEO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 5000 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 5000 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 25630 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Cat Rescue, spay/neutering & adoption |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 16285 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | The rescue of abandoned or orphaned cats and dogs.Medical treatment, including spay & neutering of all animals. Animals then put up for adoption to qualified people. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 41450 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 75625 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1029 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 864 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 68600 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 75625 |
| IRS990EZ/TotalRevenueAmt | 0 | 75625 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.valleycatsinc.org |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 59340 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 61551 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 63319 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 25137 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 49232 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 258579 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 16285 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 5718 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 16978 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 10860 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 15332 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 65173 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 323752 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 75625 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 67269 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 80297 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 35997 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 64564 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 323752 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 323752 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FOOD & SUPPLIES FOR ANIMALS 5358. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ANIMAL MEDICAL SERVICES & SUPPLIES 15193. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | AUTO EXPENSES 481. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TELEPHONE 1288. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | OFFICE EXPENSE 452. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | MERCHANT FEES 119. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | LICENSES & PERMITS 234. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | INSURANCE 1000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | INTERNET COSTS 540. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Depreciation 965. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | MEETINGS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | PREPAID EXPENSES 5000. 5000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | VISA PAYABLE 1029. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990EZ, Part II, Line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Form 990EZ, Part II, Line 26 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd | 0 | FAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 3 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DEBRAH REGAL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8188835020 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-05-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | VALLEY CATS INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | VALL |
| ReturnHeader/Filer/EIN | 0 | 954772889 |
| ReturnHeader/Filer/PhoneNum | 0 | 8188835020 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 22637 ERWIN STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WOODLAND HILLS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 913671712 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TERRY VALLE CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 23112 BALTAR ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WEST HILLS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 91304 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8183403083 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2021-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | TERRY VALLE CPA |
| ReturnHeader/ReturnTs | 0 | 2021-11-14T15:31:40-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | DEBRAH |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | REGAL |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-12-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • <$500k nonprofits
Tallahassee, FL
View Organization501(c)3
Revenue vs current organization
About the sameAssets vs current organization
45% lowerRoseland, NJ
View Organization501(c)3
Revenue vs current organization
91% lowerAssets vs current organization
About the sameLocation unavailable
View Organization501(c)3
Revenue vs current organization
About the sameAssets vs current organization
56% lowerWinter Haven, FL
View Organization501(c)3
Revenue vs current organization
41% lowerAssets vs current organization
About the same