Civic Intelligence

B & B Payee Services

990 • Fiscal year 2022 • EIN 20-0253826

Jan 01, 2022 to Dec 31, 2022 • Filed on Apr 13, 2023

124 Pearl Street Suite 407Ypsilanti, MI 48197

(734) 480-1347

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

31st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

51st percentile

6.7%

Higher net margin than 51% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

93rd percentile

$135,600

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 24.3% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

88th percentile

58%

Faster asset growth than 88% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

64th percentile

22%

Faster revenue growth than 64% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$102,418

Up $37,531 (+58%) from 2021

Net Assets

Up

$102,418

Up $37,531 (+58%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Up

$559,148

Up $100,118 (+22%) from 2021

Expenses

Up

$521,617

Up $88,084 (+20%) from 2021

Net Income

Up

$37,531

Up $12,034 (+47%) from 2021

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2012: $18,596Liabilities 2012: $0Net Assets 2012: $18,5962012Assets 2013: $16,815Liabilities 2013: $0Net Assets 2013: $16,8152013Assets 2014: $41,475Liabilities 2014: $0Net Assets 2014: $41,4752014Assets 2015: $35,169Liabilities 2015: $0Net Assets 2015: $35,1692015Assets 2016: $37,657Liabilities 2016: $990Net Assets 2016: $36,6672016Assets 2017: $42,089Liabilities 2017: $0Net Assets 2017: $42,0892017Assets 2018: $47,866Liabilities 2018: $0Net Assets 2018: $47,8662018Assets 2019: $42,447Liabilities 2019: $0Net Assets 2019: $42,4472019Assets 2020: $39,390Liabilities 2020: $0Net Assets 2020: $39,3902020Assets 2021: $64,887Liabilities 2021: $0Net Assets 2021: $64,8872021Assets 2022: $102,418Liabilities 2022: $0Net Assets 2022: $102,4182022Assets 2023: $100,780Liabilities 2023: $0Net Assets 2023: $100,7802023Assets 2024: $94,559Liabilities 2024: $0Net Assets 2024: $94,5592024

Highlighted filing

2022

Assets$102,418
Liabilities$0
Net Assets$102,418

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2012: $213,962Expenses 2012: $213,716Net Income 2012: $2462012Revenue 2013: $214,266Expenses 2013: $214,647Net Income 2013: -$3812013Revenue 2014: $254,334Expenses 2014: $229,674Net Income 2014: $24,6602014Revenue 2015: $272,560Expenses 2015: $278,780Net Income 2015: -$6,2202015Revenue 2016: $300,744Expenses 2016: $299,246Net Income 2016: $1,4982016Revenue 2017: $336,068Expenses 2017: $331,569Net Income 2017: $4,4992017Revenue 2018: $366,017Expenses 2018: $360,190Net Income 2018: $5,8272018Revenue 2019: $384,284Expenses 2019: $389,703Net Income 2019: -$5,4192019Revenue 2020: $416,174Expenses 2020: $419,232Net Income 2020: -$3,0582020Revenue 2021: $459,030Expenses 2021: $433,533Net Income 2021: $25,4972021Revenue 2022: $559,148Expenses 2022: $521,617Net Income 2022: $37,5312022Revenue 2023: $589,560Expenses 2023: $590,997Net Income 2023: -$1,4372023Revenue 2024: $624,855Expenses 2024: $631,859Net Income 2024: -$7,0042024

Highlighted filing

2022

Revenue$559,148
Expenses$521,617
Net Income$37,531
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 13, 2023
Return Version
2022v5.0
Gross Receipts
$559,148
Mission and Program Overview

Mission

Our mission is to provide professional representative payee services, and financial mamagement assistance to people who have low income, disabilities and those receiving Social Security and/or Veterans Benefits and are experiencing obstacles.

Our mission is to provide professional representative payee services, and financial management assistance to people who have low income or disabilities and those receiving Social Security and/or Veterans Benefits and are experiencing financial obstacles.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$14,462$60,079▲ $45,617
Cash and Non-Interest-Bearing Accounts$50,425$42,339▼ $8,086
Loans From Officers Directors$0$0→ $0
Total Assets$64,887$102,418▲ $37,531
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$64,887$102,418▲ $37,531
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$64,887$102,418▲ $37,531
Total Liabilities and Net Assets / Fund Balance$64,887$102,418▲ $37,531
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bobby J JohnsonPresidentFT$135,600$135,600

Board Members and Trustees

NameTitle
James B MalayangBoard Chair
Edward L JohnsonDirector
Ann E DaleySecretary
J Fabiana M JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$558,195
Investment Income
$54
Other Revenue
$899
Change in Net Assets
$37,531
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$387,179
Other Expenses$134,438
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$210,928$0$0$210,928
Current Officers, Directors, Trustees, and Key Employees$135,600$0$0$135,600
Fees for Services Accounting$41,460$0$0$41,460
Payroll Taxes$27,052$0$0$27,052
Office Expenses$26,839$0$0$26,839
Occupancy$19,947$0$0$19,947
Information Technology$15,543$0$0$15,543
Other Employee Benefits$13,599$0$0$13,599
Conferences and Meetings$11,814$0$0$11,814
Other Expenses$6,688$0$0$6,688
Insurance$3,228$0$0$3,228
Fees for Services Other$2,361$0$0$2,361
All Other Expenses$350$0$0$350
Total Functional Expenses$521,617$0$0$521,617
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
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
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

James B. Malayang (Board Chair) has a "Family Relationship" with Ann Daley, J Fabiana Johnson, and Bobby Johnson; Ann E. Daley (Secretary) has a "Family Relationship" with James Malayang, J Fabiana Johnson, and Bobby Johnson; Edward Johnson (Director) has a "Family Relationship" with J Fabiana Johnson and Bobby Johnson; Bobby J. Johnson (President) has a "Family Relationship" with James Malayang, Edward Johnson, J Fabiana Johnson, and Ann Daley; J Fabiana Johnson (Treasurer) has a "Family Relationship" with Ann Daley, James Malayang, Edward Johnson and Bobby Johnson.

Form 990, Part VI, Section A, Line 9

James B. Malayang 2385 Valley Drive, Ypsilanti, MI 48197; Ann E. Daley 6258 Madrona, Ypsilanti, MI 48197; Edward L. Johnson 5644 Golden Pond, Sylvania, OH 43560; J Fabiana M. Johnson 5565 N. Eagle Court, Ypsilanti, MI 48197

Form 990, Part VI, Section B, Line 11B

Each Board Member is sent a copy via electronic mail. Board Members are given the opportunity to review the form and it is an item for discussion at the 1st Quarter Board meeting.

Form 990, Part VI, Section B, Line 12C

Each year at the first quarter board meeting each board member is required to file a new "conflict of interest" form. All issues are discussed and the files are filed with the board meeting notes.

Form 990, Part VI, Section C, Line 19

All governing documents are available to the public. The public can review the documents upon request. These documents include our conflict of interest policy and financial statements.

Filing and Contact Details

Filer

Filer Name
B & B Payee Services
EIN
20-0253826
Phone
7344801347
Address
124 Pearl Street Suite 407, Ypsilanti, MI 48197

Signing Officer

Name
Bobby Johnson
Title
Chief Executive Officer
Phone
7344801347
Signed
2023-04-13

Organization Details

Principal Officer
Bobby J Johnson
Formed
2003
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
4
Employees
5
Volunteers
0
Raw XML AppendixShowing 400 of 453 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.

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IRS990/OtherSalariesAndWagesGrp/TotalAmt0210928
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt027052
IRS990/PayrollTaxesGrp/TotalAmt027052
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Bobby J Johnson
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624120
IRS990/ProgramServiceRevenueGrp/BusinessCd1541200
IRS990/ProgramServiceRevenueGrp/Desc0Service Fees
IRS990/ProgramServiceRevenueGrp/Desc1Barrier Buster Administration Fees
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0434156
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1124039
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0434156
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1124039
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgSrvcAccomActy2Grp/Desc0Barrier Buster Program - We provide check writing and distribution services for the Barrier Buster Unmet Needs Fund that is administered by the Washtenaw County Community and Economic Development Department. We processed more than 1300 requests for emergency expenses such as rent, utilities, food, and medicine. All requests were processed and payments issued within 48 business hours of receiving the request,
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0115700
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0124039
IRS990/ProgSrvcAccomActy3Grp/Desc0Food Card Program - We purchased more than 1500 food cards from local merchants. We received rebates/discounts for those purchases.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0274
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0899
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt096
IRS990/PYOtherExpensesAmt0105062
IRS990/PYOtherRevenueAmt01073
IRS990/PYProgramServiceRevenueAmt0457861
IRS990/PYRevenuesLessExpensesAmt025497
IRS990/PYSalariesCompEmpBnftPaidAmt0328471
IRS990/PYTotalExpensesAmt0433533
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0459030
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt037531
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0434209
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt014462
IRS990/SavingsAndTempCashInvstGrp/EOYAmt060079
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0559148
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0459030
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0416174
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0384262
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0365818
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02184432
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01
IRS990ScheduleA/PublicSupportPY509Pct01
IRS990ScheduleA/PublicSupportTotal509Amt02184432
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0559148
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0459030
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0416174
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0384262
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0365818
IRS990ScheduleA/Total509Grp/TotalAmt02184432
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0559148
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0459030
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0416174
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0384262
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0365818
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02184432
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0James B. Malayang (Board Chair) has a "Family Relationship" with Ann Daley, J Fabiana Johnson, and Bobby Johnson; Ann E. Daley (Secretary) has a "Family Relationship" with James Malayang, J Fabiana Johnson, and Bobby Johnson; Edward Johnson (Director) has a "Family Relationship" with J Fabiana Johnson and Bobby Johnson; Bobby J. Johnson (President) has a "Family Relationship" with James Malayang, Edward Johnson, J Fabiana Johnson, and Ann Daley; J Fabiana Johnson (Treasurer) has a "Family Relationship" with Ann Daley, James Malayang, Edward Johnson and Bobby Johnson.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1James B. Malayang 2385 Valley Drive, Ypsilanti, MI 48197; Ann E. Daley 6258 Madrona, Ypsilanti, MI 48197; Edward L. Johnson 5644 Golden Pond, Sylvania, OH 43560; J Fabiana M. Johnson 5565 N. Eagle Court, Ypsilanti, MI 48197
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Each Board Member is sent a copy via electronic mail. Board Members are given the opportunity to review the form and it is an item for discussion at the 1st Quarter Board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Each year at the first quarter board meeting each board member is required to file a new "conflict of interest" form. All issues are discussed and the files are filed with the board meeting notes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All governing documents are available to the public. The public can review the documents upon request. These documents include our conflict of interest policy and financial statements.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt064887
IRS990/TotalAssetsEOYAmt0102418
IRS990/TotalAssetsGrp/BOYAmt064887
IRS990/TotalAssetsGrp/EOYAmt0102418
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0521617
IRS990/TotalFunctionalExpensesGrp/TotalAmt0521617
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt064887
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0102418
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.00$0.95$6.25$6.32$0.07
2023Summary only. Only limited summary data is available for this year.$1.01$0.00$1.01$5.90$5.91$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$5.59$5.22$0.38
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.00$0.65$4.59$4.34$0.25
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$0.00$0.39$4.16$4.19$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.00$0.42$3.84$3.90$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.00$0.48$3.66$3.60$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.00$0.42$3.36$3.32$0.04
2016Summary only. Only limited summary data is available for this year.$0.38$0.01$0.37$3.01$2.99$0.01
2015Summary only. Only limited summary data is available for this year.$0.35$0.00$0.35$2.73$2.79$0.06
2014Summary only. Only limited summary data is available for this year.$0.41$0.00$0.41$2.54$2.30$0.25
2013Summary only. Only limited summary data is available for this year.$0.17$0.00$0.17$2.14$2.15$0.00
2012Summary only. Only limited summary data is available for this year.$0.19$0.00$0.19$2.14$2.14$0.00
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