Civic Intelligence

Integrow Numeracy Solutions

990 • Fiscal year 2013 • EIN 05-0538927

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 25, 2014

15025 Glazier AvenueEagan, MN 55124

(952) 683-1521

Siviq Scores

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

Liabilities / Assets

36th percentile

0.04x

Higher debt load relative to assets than 36% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

30th percentile

0.03x

Higher debt load relative to revenue than 30% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

75th percentile

18%

Higher net margin than 75% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

88th percentile

32%

Faster asset growth than 88% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

20th percentile

-11%

Faster revenue growth than 20% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2010 to 2013

Assets

Up

$1,253,973

Up $307,040 (+32%) from 2012

Net Assets

Up

$1,202,421

Up $335,592 (+39%) from 2012

Liabilities

Down

$51,552

Down $28,552 (-36%) from 2012

Revenue

$1,831,843

No earlier filing loaded for comparison.

Expenses

Down

$1,496,251

Down $536,062 (-26%) from 2012

Net Income

$335,592

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,310,431Liabilities 2010: $306,055Net Assets 2010: $1,004,3762010Assets 2011: $848,551Liabilities 2011: $76,950Net Assets 2011: $771,6012011Assets 2012: $946,933Liabilities 2012: $80,104Net Assets 2012: $866,8292012Assets 2013: $1,253,973Liabilities 2013: $51,552Net Assets 2013: $1,202,4212013Assets 2014: $2,120,855Liabilities 2014: $45,977Net Assets 2014: $2,074,8782014Assets 2015: $3,180,021Liabilities 2015: $142,998Net Assets 2015: $3,037,0232015Assets 2016: $3,729,934Liabilities 2016: $165,153Net Assets 2016: $3,564,7812016Assets 2017: $3,883,691Liabilities 2017: $299,590Net Assets 2017: $3,584,1012017Assets 2018: $3,962,296Liabilities 2018: $596,309Net Assets 2018: $3,365,9872018Assets 2019: $3,184,979Liabilities 2019: $550,570Net Assets 2019: $2,634,4092019Assets 2020: $2,410,153Liabilities 2020: $443,055Net Assets 2020: $1,967,0982020Assets 2021: $3,296,483Liabilities 2021: $876,253Net Assets 2021: $2,420,2302021Assets 2022: $4,154,674Liabilities 2022: $1,926,827Net Assets 2022: $2,227,8472022Assets 2023: $5,978,433Liabilities 2023: $1,862,759Net Assets 2023: $4,115,6742023Assets 2024: $5,384,999Liabilities 2024: $1,700,002Net Assets 2024: $3,684,9972024Assets 2025: $3,894,242Liabilities 2025: $2,868,528Net Assets 2025: $1,025,7142025

Highlighted filing

2013

Assets$1,253,973
Liabilities$51,552
Net Assets$1,202,421

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2010: $2,582,162Expenses 2010: $2,427,530Net Income 2010: $154,6322010Expenses 2011: $2,575,1482011Expenses 2012: $2,032,3132012Revenue 2013: $1,831,843Expenses 2013: $1,496,251Net Income 2013: $335,5922013Revenue 2014: $2,739,863Expenses 2014: $1,867,406Net Income 2014: $872,4572014Revenue 2015: $3,268,998Expenses 2015: $2,306,853Net Income 2015: $962,1452015Revenue 2016: $3,236,710Expenses 2016: $2,699,982Net Income 2016: $536,7282016Revenue 2017: $3,389,195Expenses 2017: $3,365,750Net Income 2017: $23,4452017Revenue 2018: $4,058,863Expenses 2018: $4,220,791Net Income 2018: -$161,9282018Revenue 2019: $4,325,449Expenses 2019: $5,006,570Net Income 2019: -$681,1212019Revenue 2020: $3,560,399Expenses 2020: $4,228,282Net Income 2020: -$667,8832020Revenue 2021: $6,771,005Expenses 2021: $6,312,048Net Income 2021: $458,9572021Revenue 2022: $8,178,537Expenses 2022: $8,370,920Net Income 2022: -$192,3832022Revenue 2023: $13,029,622Expenses 2023: $11,141,795Net Income 2023: $1,887,8272023Revenue 2024: $4,553,056Expenses 2024: $4,983,733Net Income 2024: -$430,6772024Revenue 2025: $7,968,068Expenses 2025: $10,627,351Net Income 2025: -$2,659,2832025

Highlighted filing

2013

Revenue$1,831,843
Expenses$1,496,251
Net Income$335,592
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 25, 2014
Return Version
2013v3.1
Gross Receipts
$1,831,843
Mission and Program Overview

Mission

The mission of us math recovery council is to transform numeracy education, to connect research with practice, and to empower educators to advance student mathematical thinking and success through math recovery principles.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$560,043-
Cash and Non-Interest-Bearing Accounts$723,916$502,943▼ $220,973
Inventories for Sale or Use$55,015$67,572▲ $12,557
Accounts Receivable$143,263$56,035▼ $87,228
Intangible Assets$10,076$29,551▲ $19,475
Land, Buildings, and Equipment, Net$3,688$22,997▲ $19,309
Prepaid Expenses and Deferred Charges$10,975$12,812▲ $1,837
Total Assets$946,933$1,253,973▲ $307,040
Other Assets Total-$2,020-
Liabilities
Accounts Payable and Accrued Expenses$80,104$51,552▼ $28,552
Total Liabilities$80,104$51,552▼ $28,552
Net Assets / Fund Balance
Unrestricted Net Assets$866,829$1,202,421▲ $335,592
Total Net Assets Fund Balance$866,829$1,202,421▲ $335,592
Total Liabilities and Net Assets / Fund Balance$946,933$1,253,973▲ $307,040

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$22,997$3,432$26,429
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carolyn OlijnekCEOFT$74,824$6,105$80,929

Board Members and Trustees

NameTitle
Yvette PanasowichChair
Lynn HadenChair Electtreasurer
Mari MuriPast Chair
Anne CatenaBoard Member
Cathy BriandBoard Member
David WebbBoard Member
Fred ReynoldsBoard Member
Koren ObenshainBoard Member
Mollie GabrielsonBoard Member
Patrick SullivanBoard Member
Sharon FicarraBoard Member
Tricia GesseleBoard Member
Deb FarleySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,831,326
Investment Income
$517
Other Revenue
$0
Change in Net Assets
$335,592

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,831,843
Total Revenue per Audited Statements
$1,831,843
Total Revenue per Form 990
$1,831,843
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,315,264
Salaries, Compensation, and Employee Benefits$180,987
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$335,639$163,055-$498,694
Other Salaries and Wages$44,658$36,540-$81,198
Current Officers, Directors, Trustees, and Key Employees$37,412$37,412-$74,824
Conferences and Meetings$74,408--$74,408
Travel$34,725$34,725-$69,450
Fees for Services Accounting-$46,521-$46,521
Occupancy$21,629$21,629-$43,258
Office Expenses-$35,461-$35,461
Fees for Services Legal-$27,869-$27,869
Payroll Taxes$8,044$6,582-$14,626
Advertising$13,018--$13,018
Information Technology-$12,254-$12,254
Other Employee Benefits$5,686$4,653-$10,339
Insurance-$5,350-$5,350
Depreciation Depletion-$3,966-$3,966
Other Expenses$11,131$2,986-$2,986
Total Functional Expenses$1,057,248$439,003$0$1,496,251

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,496,251
Total Expenses per Audited Statements$1,496,251
Total Expenses per Form 990$1,496,251
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
Lobbying 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
Audit committee
Yes
Backup withholding compliance
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Management duties delegation Part VI line 3

Between the resignation of the management company and the hiring of staff, individuals were contracted to deliver products, arrange conferences and trainings, and perform operational tasks.

Members or stockholder classes and rights Part VI line 6

The organization has members who pay an annual membership fee to maintain their credentials. Memberhsip is open to anyone with an interest in or knowledge of us math recovery programs. Membership includes voting privileges for the board of directors and access to newsletters and other program information.

Member election for additional members Part VI line 7A

Members vote on a slate of candidates for the board of directors.

Form 990 governing body review Part VI line 11

Form 990 is made avaiable to all memebers of the board of directors and approved prior to filing.

Conflict of interest policy compliance Part VI line 12C

Board members are required to disclose conflicts and sign a conflict of interest form annually.

CEO executive director top management comp Part VI line 15A

The process included the executive committee and an outside consultant for nonprofit organizations. Data about salaries and benefits of other nonprofit organizations of similar size was used to determine the base salary. The deliberations and salary approval have been documented.

Governing documents etc available to public Part VI line 19

These documents are available upon request.

Filing and Contact Details

Filer

EIN
05-0538927

Signing Officer

Name
Carolyn Olijnek
Title
CEO
Phone
9526831521
Signed
2014-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Yvette Panasowich
Formed
2003
Legal Domicile
Nc
Voting Board Members
12
Independent Board Members
12
Employees
5
Volunteers
4

Preparer

Preparer
Daniel Etling CPA
Phone
9529430775
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Program instructor fees and travel: $228,314mris mentor and coaching fees: $7,325contract labor for program and operations management: $208,789professional fees paid for strategic planning assistance: $54,266

General explanation attachment

Form 990 part v, line 2a - number of employees reported on form w-3:the organization contracts payroll services through a professional employer organization (peo). The employees of us math recovery council (usmrc) are reported as employees of the peo for payroll tax purposes and filings. There are 5 employees of usmrc that would have been included in the w-3 of the peo.

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

Usmrc recognizes the financial statement effects from a tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Usmrc believes that all its tax positions are more likely than not to be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on its financial condition, results of operations, or cash flows. Accordingly, usmrc has not recorded any tax assets or liabilities, or related accruals for interest and penalties for uncertain income tax positions at december 31, 2013 and 2012. Usmrc would recognize interest and penalties, if any, related to unrecognized tax benefits in interest expense. All tax exempt entities are subject to review and audit by federal, state and other applicable agencies. Such agencies may review the taxability of unrelated business income, or the qualification of the tax-exempt entity under the internal revenue code and applicable state statutes. There currently are no audits of usmrcs returns in progress. With few exceptions, usmrc is no longer subject to examination of its returns for years before 2009.

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IRS990/MissionDesc0THE MISSION OF US MATH RECOVERY COUNCIL IS TO TRANSFORM NUMERACY EDUCATION, TO CONNECT RESEARCH WITH PRACTICE, AND TO EMPOWER EDUCATORS TO ADVANCE STUDENT MATHEMATICAL THINKING AND SUCCESS THROUGH MATH RECOVERY PRINCIPLES.
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IRS990/OtherExpensesGrp/Desc0INSTRUCTIONAL MATERIALS
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IRS990/ProgSrvcAccomActy2Grp/Desc0MATH RECOVERY CONTINUING EDUCATION - NATIONAL AND REGIONAL CONFERENCES AND SUMMER INSTITUTE - CONFERENCES PROVIDE CONTINUING EDUCATION RELATIVE TO ALL US MATH RECOVERY COUNCIL (USMRC) PROFESSIONAL DEVELOPMENT PROGRAMS, AS WELL AS THE MATEHMATICS EDUCATION COMMUNITY AT LARGE. SUMMER INSTITUTE IS DESIGNED FOR ALL INDIVIDUALS WHO WISH TO DELIVER USMRC'S PROFESSIONAL DEVELOPMENT PROGRAMS OR WHO WISH TO DEEPEN THEIR UNDERSTANDING OF THE MATHEMATICAL RESEARCH AND INSTRUCTION.
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IRS990/ProgSrvcAccomActy3Grp/Desc0MATH RECOVERY INTERVENTION SPECIALIST (MRIS) - PROGRAM IS A 12-MONTH COURSE WITH 10 DAYS OF FACE-TO-FACE INSTRUCTION, PLUS PERSONALIZED COACHING AND MENTORING. THE MRIS COURSE FOCUSES, INITIALLY, ON K-3 STUDENTS AND HAS SPECIAL EDUCATION APPLICATIONS. THE PRIMARY PARTICIPANTS IN MATH RECOVERY ARE FIRST GRADE, AT RISK STUDENTS. THE GOAL IS TO INTERVENE AS EARLY AS POSSIBLE BEFORE THESE AT-RISK STUDENTS FALL FURTHER BEHIND THEIR PEERS. THE PROGRAM INVOLVES ONE-ON-ONE TEACHING AND FOCUSES ON CHILDREN'S MATHEMATICAL LEARNING OVER A 10-15 WEEK PERIOD. THIS CAN BE ADOPTED FOR SMALL GROUP INTERVENTION AND TUTORING.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAM SERVICES INCLUDE SNAP AND MISCELLANEOUS TEACHING MATERIALS TO SUPPORT ANY OF OUR PROGRAMS. SNAP IS A COURSE FOR PRE K-1 EDUCATORS THAT OFFERS A DIFFERENT APPROACH TO ASSESSING STUDENTS' NEEDS. THIS LINE ITEM ALSO INCLUDES A VARIETY OF TEACHING MATERIALS FOR SUPPORTING THE DEVELOPMENT OF NUMERACY SKILLS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0USMRC RECOGNIZES THE FINANCIAL STATEMENT EFFECTS FROM A TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. USMRC BELIEVES THAT ALL ITS TAX POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON ITS FINANCIAL CONDITION, RESULTS OF OPERATIONS, OR CASH FLOWS. ACCORDINGLY, USMRC HAS NOT RECORDED ANY TAX ASSETS OR LIABILITIES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2013 AND 2012. USMRC WOULD RECOGNIZE INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. ALL TAX EXEMPT ENTITIES ARE SUBJECT TO REVIEW AND AUDIT BY FEDERAL, STATE AND OTHER APPLICABLE AGENCIES. SUCH AGENCIES MAY REVIEW THE TAXABILITY OF UNRELATED BUSINESS INCOME, OR THE QUALIFICATION OF THE TAX-EXEMPT ENTITY UNDER THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUTES. THERE CURRENTLY ARE NO AUDITS OF USMRCS RETURNS IN PROGRESS. WITH FEW EXCEPTIONS, USMRC IS NO LONGER SUBJECT TO EXAMINATION OF ITS RETURNS FOR YEARS BEFORE 2009.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BETWEEN THE RESIGNATION OF THE MANAGEMENT COMPANY AND THE HIRING OF STAFF, INDIVIDUALS WERE CONTRACTED TO DELIVER PRODUCTS, ARRANGE CONFERENCES AND TRAININGS, AND PERFORM OPERATIONAL TASKS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS WHO PAY AN ANNUAL MEMBERSHIP FEE TO MAINTAIN THEIR CREDENTIALS. MEMBERHSIP IS OPEN TO ANYONE WITH AN INTEREST IN OR KNOWLEDGE OF US MATH RECOVERY PROGRAMS. MEMBERSHIP INCLUDES VOTING PRIVILEGES FOR THE BOARD OF DIRECTORS AND ACCESS TO NEWSLETTERS AND OTHER PROGRAM INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS VOTE ON A SLATE OF CANDIDATES FOR THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS MADE AVAIABLE TO ALL MEMEBERS OF THE BOARD OF DIRECTORS AND APPROVED PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS AND SIGN A CONFLICT OF INTEREST FORM ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS INCLUDED THE EXECUTIVE COMMITTEE AND AN OUTSIDE CONSULTANT FOR NONPROFIT ORGANIZATIONS. DATA ABOUT SALARIES AND BENEFITS OF OTHER NONPROFIT ORGANIZATIONS OF SIMILAR SIZE WAS USED TO DETERMINE THE BASE SALARY. THE DELIBERATIONS AND SALARY APPROVAL HAVE BEEN DOCUMENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PROGRAM INSTRUCTOR FEES AND TRAVEL: $228,314MRIS MENTOR AND COACHING FEES: $7,325CONTRACT LABOR FOR PROGRAM AND OPERATIONS MANAGEMENT: $208,789PROFESSIONAL FEES PAID FOR STRATEGIC PLANNING ASSISTANCE: $54,266
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8FORM 990 PART V, LINE 2A - NUMBER OF EMPLOYEES REPORTED ON FORM W-3:THE ORGANIZATION CONTRACTS PAYROLL SERVICES THROUGH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO). THE EMPLOYEES OF US MATH RECOVERY COUNCIL (USMRC) ARE REPORTED AS EMPLOYEES OF THE PEO FOR PAYROLL TAX PURPOSES AND FILINGS. THERE ARE 5 EMPLOYEES OF USMRC THAT WOULD HAVE BEEN INCLUDED IN THE W-3 OF THE PEO.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.89$2.87$1.03$7.97$10.6$2.66
2024Detailed filing. Detailed filing data is available for this year.$5.38$1.70$3.68$4.55$4.98$0.43
2023Detailed filing. Detailed filing data is available for this year.$5.98$1.86$4.12$13.0$11.1$1.89
2022Detailed filing. Detailed filing data is available for this year.$4.15$1.93$2.23$8.18$8.37$0.19
2021Detailed filing. Detailed filing data is available for this year.$3.30$0.88$2.42$6.77$6.31$0.46
2020Detailed filing. Detailed filing data is available for this year.$2.41$0.44$1.97$3.56$4.23$0.67
2019Detailed filing. Detailed filing data is available for this year.$3.18$0.55$2.63$4.33$5.01$0.68
2018Detailed filing. Detailed filing data is available for this year.$3.96$0.60$3.37$4.06$4.22$0.16
2017Detailed filing. Detailed filing data is available for this year.$3.88$0.30$3.58$3.39$3.37$0.02
2016Detailed filing. Detailed filing data is available for this year.$3.73$0.17$3.56$3.24$2.70$0.54
2015Detailed filing. Detailed filing data is available for this year.$3.18$0.14$3.04$3.27$2.31$0.96
2014Detailed filing. Detailed filing data is available for this year.$2.12$0.05$2.07$2.74$1.87$0.87
2013Detailed filing. Detailed filing data is available for this year.$1.25$0.05$1.20$1.83$1.50$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.08$0.87$2.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.08$0.77$2.58
2010Summary only. Only limited summary data is available for this year.$1.31$0.31$1.00$2.58$2.43$0.15
Peer Organizations

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