Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
EIN 13-4364308 • 501(c)3 • West Chester, PA
Profile
Sparc's mission is to offer empiracally validated behavioral treatment programs to aid families in their journey through the developmental disabilities maze, so that both children and families receive state of the art therapeutic services that will help them in all facets of their lives. Sparc strives to offer comprehensive services that will facilitate academic, social, and personal growth.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Liabilities / Revenue
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
12th percentile
Higher net margin than 12% of similar nonprofits.
Top Officer Pay
100th percentile
Higher top officer pay than 100% of similar nonprofits.
Top officer pay equals 210.6% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Down$114,039
Down $2,762 (-2.4%) from 2018
Liabilities
Down$76,407
Down $83,155 (-52%) from 2018
Net Assets
Up$37,632
Up $80,393 (+188%) from 2018
Revenue
Up$443,561
Up $176,100 (+66%) from 2018
Expenses
Up$410,755
Up $81,513 (+25%) from 2018
Net Income
Up$32,806
Up $94,587 (+153%) from 2018
Most recent year
2020 • Form 990Summary only. Only limited summary data is available for this year.
The latest 2020 filing currently has summary financial data only. Showing the latest detailed filing from 2016 below.
Sparc's mission is to offer empiracally validated behavioral treatment programs to aid familes in their journey through the developmental disabilities maze, so that both children and families receive state of the art therapeutic services that will help them in all facets of their lives. Sparc strives to offer comprehensive services that will facilitate academic, social, and personal growth
Sparc's mission is to offer empiracally validated behavioral treatment programs to aid families in their journey through the developmental disabilities maze, so that both children and families receive state of the art therapeutic services that will help them in all facets of their lives. Sparc strives to offer comprehensive services that will facilitate academic, social, and personal growth.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $13,797 | $100,055 | ▲ $86,258 |
| Accounts Receivable | $43,959 | $44,941 | ▲ $982 |
| Total Assets | $57,756 | $144,996 | ▲ $87,240 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $41,300 | $85,026 | ▲ $43,726 |
| Other Liabilities | $690 | - | - |
| Total Liabilities | $41,990 | $85,026 | ▲ $43,036 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $14,702 | $58,906 | ▲ $44,204 |
| Temporarily Rstr Net Assets | $1,064 | $1,064 | → $0 |
| Total Net Assets Fund Balance | $15,766 | $59,970 | ▲ $44,204 |
| Total Liabilities and Net Assets / Fund Balance | $57,756 | $144,996 | ▲ $87,240 |
| Name | Title |
|---|---|
| Michael Parsons | President |
| Bradley Dyer | Director |
| Delores Tinley-strong | Director |
| Helen Mountain | Director |
| James Logan | Director |
| Matthew Tincani | Director |
| Paul Hart | Director |
| Philip Hineline | Director |
| Rachel Lusk | Director |
| Corinne Murphy | Executive Di |
| Phillip Duncan | Secretary |
| Vincent Saccomandi | Treasurer |
| Molly Wadyko | Vice Preside |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $252,512 |
| Other Expenses | $54,348 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $252,512 | - | - | $252,512 |
| Occupancy | $20,744 | - | - | $20,744 |
| Fees for Services Other | - | $9,513 | - | $9,513 |
| Travel | $8,816 | - | - | $8,816 |
| Insurance | $4,939 | $2,433 | - | $7,372 |
| Office Expenses | $1,696 | $3,042 | - | $4,738 |
| Information Technology | $3,165 | - | - | $3,165 |
| Total Functional Expenses | $291,872 | $14,988 | $0 | $306,860 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $306,860 |
| Total Expenses per Audited Statements | $306,860 |
| Total Expenses per Form 990 | $306,860 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $3,716 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Grand Reopening | $32,986 | - | $2,547 | - |
| 5k Run/walk | $18,293 | - | $1,169 | - |
| Total Events | $51,279 | - | $3,716 | $-3,716 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Jennifer Dawson | TRUSTEE'S WIFE | Payroll | No | $31,141 |
“Jennifer dawson vince saccomandi key employee trustee married”
“The executive director reviews the 990 draft in detail and reconciles to the compiled financial statements and appropriate legal and other documents. Changes are sent to the tax preparer. Once all changes have been made and approved by the executive director, the draft 990 is provided to each trustee for their review and comments in advance of the filing deadline.”
“Trustees shall make prompt and full disclosure to the board of a prospective situation that may involve a conflict of interest as soon as the conflict is known. This disclosure should be made a matter of the record, either through an annual procedure or when the interest becomes a matter of board action. If a conflict of interest should arise, the executive director and the board members should promptly resolve the matter and the resolution should be recorded in the minutes of the board. Trustees with conflicts shall remove themselves from negotiations, decisions, deliberations, or votes involving the conflict. This shall not be construed as preventing the trustee from stating his position in the matter or from answering pertinent questions from the board when his/her knowledge may be of assistance.”
“Governing documents are made available upon request.”
“Sparc's mission is to offer empiracally validated behavioral treatment programs to aid families in their journey through the developmental disabilities maze, so that both children and families receive state of the art therapeutic services that will help them in all facets of their lives. Sparc strives to offer comprehensive services that will facilitate academic, social, and personal growth.”
“Diagnostic services: accurate and thorough assessments are paramount in recommending and designing effective and appropriate treatment services for children with autism. In order to accurately assess an individual's strengths, weaknesses, and needs, the assessment must occur in as many of the individual's "natural" environments as possible. As such, sparc's diagnostic services span several appointments across multiple settings. The goal of our assessment process is not just to diagnose (or not diagnose) a child with an autism spectrum disorder, but to help a family understand their child's specific strengths and weaknesses. The diagnostic evaluation culminates in a family feedback session in which the family will be provided with a detailed written report containing assessment results, interpretation, and summary, as well as comprehensive recommendations regarding therapeutic services. This program generated revenues of 8,533 and expenses of 9,174 consultation services: sparc offers a variety of consultative behavioral services to families, schools, and therapeutic programs. Common areas of concern include: aggressive, self-injurious, and stereotyped behaviors; self-help and daily living skills such as dressing, sleeping, and toileting; functional communication; increased motivation; pre-academic skills; and play skills. For all behavior reduction procedures, an alternative, appropriate response will be identified and taught. Sparc's newest program, soar, focuses on working both individually, and in groups, with young adults on the autism spectrum in all areas of daily living. Sparc's treatment procedures utilize strict adherence to diligent data collection and objective assessment of treatment gains to insure maximum benefit to our clients. Parent training is a key element to all treatment programs at sparc. This program generated revenues of 147,716 and expenses of 158,809.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 82857 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 27137 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 8535 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 5239 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 82857 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 27137 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 8535 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 5239 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | SOCIAL SKILLS PROGRAM: SPARC OFFERS INDIVIDUALIZED SOCIAL SKILLS GROUPS FOR CHILDREN AGED 4-12. GROUPS ARE DESIGNED TO TEACH INDIVIDUAL GOALS IN A SMALL GROUP SETTING AND GENERALIZE MASTERED SKILLS WITH TYPICALLY DEVELOPING PEERS. OUR SOCIAL SKILLS GROUPS ARE ORGANIZED SO CHILDREN ARE MATCHED WITH 2-3 OTHER CHILDREN DEMONSTRATING SIMILAR SKILL LEVELS. IN A SMALL SETTING THE CHILDREN LEARN AND PRACTICE NEW SKILLS. PROGRAMMING FOR SKILLS CONSISTS OF DIRECT TEACHING, CONTINGENT REINFORCEMENT PROCEDURES, PLAN FOR GENERALIZATION, SYSTEMATIC PROMPT FADING, AND STRATEGIES WITH MINIMAL ADULT-MEDIATED PROMPTS. SPARC DETERMINES INITIAL GOALS, DEVELOPS LESSON PLANS TO TEACH THE SKILL, AND COLLECTS DATA DURING EACH SESSION TO MONITOR PROGRESS AND MODIFY LESSONS AS NEEDED. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 29175 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 27137 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | PRESCHOOL DEVELOPMENT SERVICES: THE SPARCLERS PROGRAM IS GEARED FOR CHILDREN AGED 2-5. THE AIM OF THIS PROGRAM IS TO INTRODUCE CHILDREN TO A STRUCTURED LEARNING ENVIRONMENT, FOCUSED ON TEACHING BOTH THE BEHAVIORAL AND PRE-ACADEMIC SKILLS REQUIRED FOR SUCCESS IN THE CLASSROOM. BEHAVIORAL EXCESSES AND DEFICITS ARE ADDRESSED. CHILDREN ARE WORKED WITH IN BOTH SMALL GROUP SETTINGS (E.G., CIRCLE TIME, SNACK TIME, FREE PLAY) AS WELL AS INDIVIDUALLY. INDIVIDUAL GOALS ARE DEVELOPED AND WORKED ON FOR EACH CHILD. THE SCIENCE OF APPLIED BEHAVIOR ANALYSIS IS USED TO BUILD SKILLS AND MONITOR PROGRESS. CHILDREN IN THIS PROGRAM HAVE THE OPTION OF ENROLLING EITHER 2 OR 4 DAYS PER WEEK. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 5634 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 5239 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | DIAGNOSTIC SERVICES: ACCURATE AND THOROUGH ASSESSMENTS ARE PARAMOUNT IN RECOMMENDING AND DESIGNING EFFECTIVE AND APPROPRIATE TREATMENT SERVICES FOR CHILDREN WITH AUTISM. IN ORDER TO ACCURATELY ASSESS AN INDIVIDUAL'S STRENGTHS, WEAKNESSES, AND NEEDS, THE ASSESSMENT MUST OCCUR IN AS MANY OF THE INDIVIDUAL'S "NATURAL" ENVIRONMENTS AS POSSIBLE. AS SUCH, SPARC'S DIAGNOSTIC SERVICES SPAN SEVERAL APPOINTMENTS ACROSS MULTIPLE SETTINGS. THE GOAL OF OUR ASSESSMENT PROCESS IS NOT JUST TO DIAGNOSE (OR NOT DIAGNOSE) A CHILD WITH AN AUTISM SPECTRUM DISORDER, BUT TO HELP A FAMILY UNDERSTAND THEIR CHILD'S SPECIFIC STRENGTHS AND WEAKNESSES. THE DIAGNOSTIC EVALUATION CULMINATES IN A FAMILY FEEDBACK SESSION IN WHICH THE FAMILY WILL BE PROVIDED WITH A DETAILED WRITTEN REPORT CONTAINING ASSESSMENT RESULTS, INTERPRETATION, AND SUMMARY, AS WELL AS COMPREHENSIVE RECOMMENDATIONS REGARDING THERAPEUTIC SERVICES. THIS PROGRAM GENERATED REVENUES OF 8,533 AND EXPENSES OF 9,174 CONSULTATION SERVICES: SPARC OFFERS A VARIETY OF CONSULTATIVE BEHAVIORAL SERVICES TO FAMILIES, SCHOOLS, AND THERAPEUTIC PROGRAMS. COMMON AREAS OF CONCERN INCLUDE: AGGRESSIVE, SELF-INJURIOUS, AND STEREOTYPED BEHAVIORS; SELF-HELP AND DAILY LIVING SKILLS SUCH AS DRESSING, SLEEPING, AND TOILETING; FUNCTIONAL COMMUNICATION; INCREASED MOTIVATION; PRE-ACADEMIC SKILLS; AND PLAY SKILLS. FOR ALL BEHAVIOR REDUCTION PROCEDURES, AN ALTERNATIVE, APPROPRIATE RESPONSE WILL BE IDENTIFIED AND TAUGHT. SPARC'S NEWEST PROGRAM, SOAR, FOCUSES ON WORKING BOTH INDIVIDUALLY, AND IN GROUPS, WITH YOUNG ADULTS ON THE AUTISM SPECTRUM IN ALL AREAS OF DAILY LIVING. SPARC'S TREATMENT PROCEDURES UTILIZE STRICT ADHERENCE TO DILIGENT DATA COLLECTION AND OBJECTIVE ASSESSMENT OF TREATMENT GAINS TO INSURE MAXIMUM BENEFIT TO OUR CLIENTS. PARENT TRAINING IS A KEY ELEMENT TO ALL TREATMENT PROGRAMS AT SPARC. THIS PROGRAM GENERATED REVENUES OF 147,716 AND EXPENSES OF 158,809. |
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| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 351064 |
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| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt | 0 | 18293 |
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| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | JENNIFER DAWSON |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | TRUSTEE'S WIFE |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | PAYROLL |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | (A) NAME OF INTERESTED PERSON: JENNIFER DAWSON (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: MARRIED TO TRUSTEE VINCE SACCOMANDI |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SPARC'S MISSION IS TO OFFER EMPIRACALLY VALIDATED BEHAVIORAL TREATMENT PROGRAMS TO AID FAMILIES IN THEIR JOURNEY THROUGH THE DEVELOPMENTAL DISABILITIES MAZE, SO THAT BOTH CHILDREN AND FAMILIES RECEIVE STATE OF THE ART THERAPEUTIC SERVICES THAT WILL HELP THEM IN ALL FACETS OF THEIR LIVES. SPARC STRIVES TO OFFER COMPREHENSIVE SERVICES THAT WILL FACILITATE ACADEMIC, SOCIAL, AND PERSONAL GROWTH. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DIAGNOSTIC SERVICES: ACCURATE AND THOROUGH ASSESSMENTS ARE PARAMOUNT IN RECOMMENDING AND DESIGNING EFFECTIVE AND APPROPRIATE TREATMENT SERVICES FOR CHILDREN WITH AUTISM. IN ORDER TO ACCURATELY ASSESS AN INDIVIDUAL'S STRENGTHS, WEAKNESSES, AND NEEDS, THE ASSESSMENT MUST OCCUR IN AS MANY OF THE INDIVIDUAL'S "NATURAL" ENVIRONMENTS AS POSSIBLE. AS SUCH, SPARC'S DIAGNOSTIC SERVICES SPAN SEVERAL APPOINTMENTS ACROSS MULTIPLE SETTINGS. THE GOAL OF OUR ASSESSMENT PROCESS IS NOT JUST TO DIAGNOSE (OR NOT DIAGNOSE) A CHILD WITH AN AUTISM SPECTRUM DISORDER, BUT TO HELP A FAMILY UNDERSTAND THEIR CHILD'S SPECIFIC STRENGTHS AND WEAKNESSES. THE DIAGNOSTIC EVALUATION CULMINATES IN A FAMILY FEEDBACK SESSION IN WHICH THE FAMILY WILL BE PROVIDED WITH A DETAILED WRITTEN REPORT CONTAINING ASSESSMENT RESULTS, INTERPRETATION, AND SUMMARY, AS WELL AS COMPREHENSIVE RECOMMENDATIONS REGARDING THERAPEUTIC SERVICES. THIS PROGRAM GENERATED REVENUES OF 8,533 AND EXPENSES OF 9,174 CONSULTATION SERVICES: SPARC OFFERS A VARIETY OF CONSULTATIVE BEHAVIORAL SERVICES TO FAMILIES, SCHOOLS, AND THERAPEUTIC PROGRAMS. COMMON AREAS OF CONCERN INCLUDE: AGGRESSIVE, SELF-INJURIOUS, AND STEREOTYPED BEHAVIORS; SELF-HELP AND DAILY LIVING SKILLS SUCH AS DRESSING, SLEEPING, AND TOILETING; FUNCTIONAL COMMUNICATION; INCREASED MOTIVATION; PRE-ACADEMIC SKILLS; AND PLAY SKILLS. FOR ALL BEHAVIOR REDUCTION PROCEDURES, AN ALTERNATIVE, APPROPRIATE RESPONSE WILL BE IDENTIFIED AND TAUGHT. SPARC'S NEWEST PROGRAM, SOAR, FOCUSES ON WORKING BOTH INDIVIDUALLY, AND IN GROUPS, WITH YOUNG ADULTS ON THE AUTISM SPECTRUM IN ALL AREAS OF DAILY LIVING. SPARC'S TREATMENT PROCEDURES UTILIZE STRICT ADHERENCE TO DILIGENT DATA COLLECTION AND OBJECTIVE ASSESSMENT OF TREATMENT GAINS TO INSURE MAXIMUM BENEFIT TO OUR CLIENTS. PARENT TRAINING IS A KEY ELEMENT TO ALL TREATMENT PROGRAMS AT SPARC. THIS PROGRAM GENERATED REVENUES OF 147,716 AND EXPENSES OF 158,809. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | JENNIFER DAWSON VINCE SACCOMANDI KEY EMPLOYEE TRUSTEE MARRIED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE EXECUTIVE DIRECTOR REVIEWS THE 990 DRAFT IN DETAIL AND RECONCILES TO THE COMPILED FINANCIAL STATEMENTS AND APPROPRIATE LEGAL AND OTHER DOCUMENTS. CHANGES ARE SENT TO THE TAX PREPARER. ONCE ALL CHANGES HAVE BEEN MADE AND APPROVED BY THE EXECUTIVE DIRECTOR, THE DRAFT 990 IS PROVIDED TO EACH TRUSTEE FOR THEIR REVIEW AND COMMENTS IN ADVANCE OF THE FILING DEADLINE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TRUSTEES SHALL MAKE PROMPT AND FULL DISCLOSURE TO THE BOARD OF A PROSPECTIVE SITUATION THAT MAY INVOLVE A CONFLICT OF INTEREST AS SOON AS THE CONFLICT IS KNOWN. THIS DISCLOSURE SHOULD BE MADE A MATTER OF THE RECORD, EITHER THROUGH AN ANNUAL PROCEDURE OR WHEN THE INTEREST BECOMES A MATTER OF BOARD ACTION. IF A CONFLICT OF INTEREST SHOULD ARISE, THE EXECUTIVE DIRECTOR AND THE BOARD MEMBERS SHOULD PROMPTLY RESOLVE THE MATTER AND THE RESOLUTION SHOULD BE RECORDED IN THE MINUTES OF THE BOARD. TRUSTEES WITH CONFLICTS SHALL REMOVE THEMSELVES FROM NEGOTIATIONS, DECISIONS, DELIBERATIONS, OR VOTES INVOLVING THE CONFLICT. THIS SHALL NOT BE CONSTRUED AS PREVENTING THE TRUSTEE FROM STATING HIS POSITION IN THE MATTER OR FROM ANSWERING PERTINENT QUESTIONS FROM THE BOARD WHEN HIS/HER KNOWLEDGE MAY BE OF ASSISTANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/WebsiteAddressTxt | 0 | WWW.WCUPA.EDU/SPARC |
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