If you get curios which level has a profile value, that's the answer.
SELECT SUBSTR (E.PROFILE_OPTION_NAME, 1, 25) PROFILE_NAME,
SUBSTR (POT.USER_PROFILE_OPTION_NAME, 1, 60) USER_PROFILE_NAME,
DECODE (A.LEVEL_ID,
10001, 'Site',
10002, 'Application',
10003, ...