Civic Intelligence

Lebanon Valley Family YMCA

EIN 23-1243980 • 501(c)3 • Lebanon, PA

Profile

The lebanon valley family ymca mission is to put christian principles into practice through programs that build healthy spirit, mind and body for all. With a focus of being the leading non-profit organization in providing programs, services and facilities that positively impact the lives of all people from infants to seniors within our service area by creating a healthy, nurturing, learning environment that fosters positive development in all aspects of life. As part of our mission our programs are accessible, affordable, and open to all faiths, backgrounds abilities and income levels. We provide financial assistance to people who otherwise may not have been able to afford to participate.

201 North 7th StreetLebanon, PA 17046

www.lebanonymca.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

46th percentile

0.10x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.17x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

35th percentile

-0.6%

Higher net margin than 35% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$162,255

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

43rd percentile

1.8%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

10%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$8,228,486

Down $1,249,505 (-13%) from 2022

Liabilities

Down

$818,864

Down $712,800 (-47%) from 2022

Net Assets

Down

$7,409,622

Down $536,705 (-6.8%) from 2022

Revenue

Down

$4,354,214

Down $1,425,403 (-25%) from 2022

Expenses

Up

$4,934,735

Up $552,866 (+13%) from 2022

Net Income

Down

-$580,521

Down $1,978,269 (-142%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2010: $3,451,576Liabilities 2010: $326,144Net Assets 2010: $3,125,4322010Assets 2011: $4,568,289Liabilities 2011: $800,387Net Assets 2011: $3,767,9022011Assets 2012: $5,798,969Liabilities 2012: $1,262,716Net Assets 2012: $4,536,2532012Assets 2013: $7,464,581Liabilities 2013: $2,538,356Net Assets 2013: $4,926,2252013Assets 2014: $7,817,800Liabilities 2014: $2,371,457Net Assets 2014: $5,446,3432014Assets 2015: $8,068,626Liabilities 2015: $2,699,316Net Assets 2015: $5,369,3102015Assets 2016: $7,554,061Liabilities 2016: $2,200,420Net Assets 2016: $5,353,6412016Assets 2017: $7,304,742Liabilities 2017: $2,043,758Net Assets 2017: $5,260,9842017Assets 2018: $7,138,224Liabilities 2018: $1,913,938Net Assets 2018: $5,224,2862018Assets 2019: $6,811,061Liabilities 2019: $1,693,562Net Assets 2019: $5,117,4992019Assets 2020: $6,565,442Liabilities 2020: $1,992,970Net Assets 2020: $4,572,4722020Assets 2021: $9,056,365Liabilities 2021: $2,195,445Net Assets 2021: $6,860,9202021Assets 2022: $9,477,991Liabilities 2022: $1,531,664Net Assets 2022: $7,946,3272022Assets 2023: $8,228,486Liabilities 2023: $818,864Net Assets 2023: $7,409,6222023

Highlighted filing

2023

Assets$8,228,486
Liabilities$818,864
Net Assets$7,409,622

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,273,9862010Expenses 2011: $3,500,8352011Revenue 2012: $4,396,613Expenses 2012: $3,621,698Net Income 2012: $774,9152012Expenses 2013: $3,650,1172013Revenue 2014: $4,184,100Expenses 2014: $3,755,179Net Income 2014: $428,9212014Revenue 2015: $3,780,335Expenses 2015: $3,694,055Net Income 2015: $86,2802015Revenue 2016: $4,134,675Expenses 2016: $4,148,925Net Income 2016: -$14,2502016Revenue 2017: $3,920,147Expenses 2017: $4,081,254Net Income 2017: -$161,1072017Revenue 2018: $4,008,705Expenses 2018: $4,066,480Net Income 2018: -$57,7752018Revenue 2019: $3,998,495Expenses 2019: $4,068,194Net Income 2019: -$69,6992019Revenue 2020: $3,147,390Expenses 2020: $3,696,193Net Income 2020: -$548,8032020Revenue 2021: $5,602,034Expenses 2021: $3,513,796Net Income 2021: $2,088,2382021Revenue 2022: $5,779,617Expenses 2022: $4,381,869Net Income 2022: $1,397,7482022Revenue 2023: $4,354,214Expenses 2023: $4,934,735Net Income 2023: -$580,5212023

Highlighted filing

2023

Revenue$4,354,214
Expenses$4,934,735
Net Income-$580,521

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$8.23$0.82$7.41$4.35$4.93$0.58
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.48$1.53$7.95$5.78$4.38$1.40
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.06$2.20$6.86$5.60$3.51$2.09
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.57$1.99$4.57$3.15$3.70$0.55
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.81$1.69$5.12$4.00$4.07$0.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.14$1.91$5.22$4.01$4.07$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.30$2.04$5.26$3.92$4.08$0.16
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.55$2.20$5.35$4.13$4.15$0.01
2015Detailed filing. Detailed filing data is available for this year.$8.07$2.70$5.37$3.78$3.69$0.09
2014Summary only. Only limited summary data is available for this year.$7.82$2.37$5.45$4.18$3.76$0.43
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.46$2.54$4.93$3.65
2012Summary only. Only limited summary data is available for this year.$5.80$1.26$4.54$4.40$3.62$0.77
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.57$0.80$3.77$3.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.45$0.33$3.13$3.27
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Sep 1, 2021 to Aug 31, 2022
Signed
Jan 27, 2023
Return Version
2021v4.0
Gross Receipts
$5,798,541
Mission and Program Overview

Mission

The lebanon valley family ymca mission is to put christian principles into practice through programs that build healthy spirit, mind and body for all. With a focus of being the leading non-profit organization in providing programs, services and facilities that positively impact the lives of all people from infants to seniors within our service area by creating a healthy, nurturing, learning environment that fosters positive development in all aspects of life. As part of our mission our programs are accessible, affordable, and open to all faiths, backgrounds abilities and income levels. We provide financial assistance to people who otherwise may not have been able to afford to participate.

The lebanon valley family ymca mission is to put christian principles into practice through programs that build healthy spirit, mind and body for all. With a focus of being the leading non-profit organization in providing programs, services and facilities that positively impact the lives of all people from infants to seniors within our service area by creating a healthy, nurturing, learning environment that fosters positive development in all aspects of life. As part of our mission our programs are accessible, affordable, and open to all faiths, backgrounds, abilities and income levels. We provide financial assistance to people who otherwise may not have been able to afford to participate.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,463,452$4,300,390▼ $163,062
Savings and Temporary Cash Investments$1,181,299$2,276,026▲ $1,094,727
Investments in Publicly Traded Securities$1,699,818$1,386,838▼ $312,980
Pledges and Grants Receivable$1,272,896$990,182▼ $282,714
Cash and Non-Interest-Bearing Accounts$203,740$307,984▲ $104,244
Accounts Receivable$91,461$151,036▲ $59,575
Prepaid Expenses and Deferred Charges$61,126$65,535▲ $4,409
Total Assets$9,056,365$9,477,991▲ $421,626
Other Assets Total$82,573--
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,256,814$1,166,342▼ $90,472
Other Liabilities$485,000--
Accounts Payable and Accrued Expenses$146,617$186,000▲ $39,383
Deferred Revenue$307,014$179,322▼ $127,692
Total Liabilities$2,195,445$1,531,664▼ $663,781
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,756,273$4,999,763▲ $1,243,490
Net Assets With Donor Restrictions$3,104,647$2,946,564▼ $158,083
Total Net Assets Fund Balance$6,860,920$7,946,327▲ $1,085,407
Total Liabilities and Net Assets / Fund Balance$9,056,365$9,477,991▲ $421,626

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,950,141$5,076,484$9,026,625
Equipment$198,608$1,015,880$1,214,488
Land$151,641-$151,641

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$1,523,076$81,509▼ $214,288$52,680$1,329,108
2020$1,262,790$60,352▲ $257,254$49,080$1,523,076
2019$1,150,866$60,132▲ $107,507$48,389$1,262,790
2018$1,094,572$62,365▲ $43,208$42,300$1,150,866
2017$1,030,119$63,670▲ $51,114$44,122$1,094,572
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Phillip TiptonCEOFT$130,413$19,500$149,913

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,915,706
Program Service Revenue
$3,745,620
Investment Income
$67,748
Other Revenue
$50,543
All Other Contributions
$265,621
Change in Net Assets
$1,397,748

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,769,894
Revenue Not Reported on Financial Statements
$9,723
Revenue Not Reported on Form 990
$-258,341
Other Revenue Adjustments
$9,723
Total Revenue per Audited Statements
$5,511,553
Total Revenue per Form 990
$5,779,617
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,896,102
Other Expenses$1,485,767
Total Fundraising Expense$59,681
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,190,662$225,540$47,251$2,463,453
Occupancy$374,674$25,963-$400,637
Depreciation Depletion$210,961$74,122-$285,083
Payroll Taxes$171,481$16,531$3,854$191,866
Insurance$77,656$67,285$817$145,758
Pension Plan Contributions$104,974$19,310$4,261$128,545
Other Employee Benefits$93,046$19,192-$112,238
Payments to Affiliates$42,226$6,160-$48,386
All Other Expenses$21,222$25,456-$46,678
Information Technology-$42,255-$42,255
Advertising$24,859$15,701$150$40,710
Other Expenses$98,200$31,944$2,504$31,944
Interest-$30,886-$30,886
Travel$26,200$241-$26,441
Conferences and Meetings$7,345$2,156-$9,501
Office Expenses$404$1,661$594$2,659
Total Functional Expenses$3,626,809$695,379$59,681$4,381,869

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,426,146
Total Expenses per Form 990$4,381,869
Expenses per Audited Statements$4,372,146
Expenses Not Reported on Form 990$54,000
Expenses Not Reported on Financial Statements$9,723
Other Expense Adjustments$9,723
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$52,434
Fundraising Direct Expenses$13,341
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Event$34,365$34,365$7,886$26,479
Thank Lebanon R$10,140$10,140$1,991$8,149
Total Events$52,434$52,434$13,341$39,093
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
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 2

Jamie hanford scott hanford director director brothers

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed and approved by the board of directors prior to filing.

Form 990, Page 6, Part VI, Line 12C

All association board of directors are required to complete a conflict of interest questionnaire annually. The questionnaires are reviewed annually by the executive committee of the association board of directors when and if a conflict exists, the affected board member is removed from the decision making process of any issue that may result in a potential or preceived conflict.

Form 990, Page 6, Part VI, Line 15A

Board reviews and approves on an annual basis.

Form 990, Page 6, Part VI, Line 15B

Board reviews and approves on an annual basis.

Form 990, Page 6, Part VI, Line 19

The organization makes its' governing documents, conflict of interest policy and other financial statements avaialble upon request.

Filing and Contact Details

Filer

Filer Name
Lebanon Valley Family Ymca
EIN
23-1243980
Phone
7172732691
Address
201 NORTH 7TH STREET, LEBANON, PA 17046

Signing Officer

Name
Phillip Tipton
Title
CEO
Phone
7172732691
Signed
2023-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phillip Tipton
Formed
1953
Legal Domicile
Pa
Voting Board Members
22
Independent Board Members
22
Employees
225
Volunteers
335

Preparer

Firm
Garcia Garman & Shea Pc
Address
216 SOUTH EIGHTH STREET, LEBANON, PA 17042
Preparer
Kelly a Miller
Phone
7172745600
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The lebanon valley family ymca mission is to put christian principles into practice through programs that build healthy spirit, mind and body for all. With a focus of being the leading non-profit organization in providing programs, services and facilities that positively impact the lives of all people from infants to seniors within our service area by creating a healthy, nurturing, learning environment that fosters positive development in all aspects of life. As part of our mission our programs are accessible, affordable, and open to all faiths, backgrounds, abilities and income levels. We provide financial assistance to people who otherwise may not have been able to afford to participate.

Form 990, Page 2, Part III, Line 4A

Healthy living - the ymca is a leading voice on health and well-being. We bring families closer together, encourage good health and foster connections through fitness, sports, fun and shared interests. As a result, people in our community are receiving the support, guidance and resources they need to achieve greater health in spirit, mind and body. This is even more important today as our country struggles with an ongoing pandemic, families struggle with ongoing economic challenges and individuals search for ways to reconnect. Our ymca meets those needs by providing programs such as knights of the 21st century - men's christian role model program. Our ymca partners with our homeless shelters and women's shelter to provide a safe outlet for individuals and families to come and be part of the y family. Working with the other local non- profits, we are able to offer resources such as space and staffing to help families within our community.

Form 990, Page 2, Part III, Line 4B

Youth development - our ymca is committed to nurturing the potential of every child and teen. We believe that all kids deserve the opportunity to discover who they are and what they can achieve. That is why we help young people cultivate the values, skills and relationships that lead to positive behaviors, better health and educational achievement. Our ymca programs such as school age child care, the hallman youth center and kids korner offer a range of experiences that enrich cognitive, social, physical and emotional growth. New this year, camp rocky creek offered children from the surrounding region an opportunity to participate in summer and resident camp. Beginning jan 2021, the ymca entered into a lease agreement with the county of lebanon for the use of camp rocky creek with a rental fee of 1.00 per year for a term of 99 years. The fmv of the use of property is 36,000 per year.

Form 990, Page 2, Part III, Line 4C

Social responsibility - our ymca believes in giving back and supporting our neighbors. We have been listening and responding to our community's most critical social needs. Ymca programs, such as monday's market, are examples of how we deliver fresh fruit and vegetables to our community at a low price. We engage ymca members, participants and volunteers in activities that strengthen our community and pave the way for future generations to thrive. Some programs that we provide impacting our social responsibilities are: the edward and jeanne arnold early learning center, freer family youth center, a healthy you - healthy lifestyles program, free lunch summer food program, and the lebanon county senior games. This past year in partnership with our county commissioners and private donations, we revitalized a camp which had been closed and offered ten weeks of camping for kids.

Form 990, Part XI, Line 9

Trustee fees -9,723 trustee fees 9,723

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Investment return from funds are used to further exempt purpose of the organization.

Schedule D, Page 4, Part XI, Line 4B

TRUSTEE FEES 9,723

Schedule D, Page 4, Part XII, Line 4B

TRUSTEE FEES 9,723

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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/ActivityOrMissionDesc0THE LEBANON VALLEY FAMILY YMCA MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. WITH A FOCUS OF BEING THE LEADING NON-PROFIT ORGANIZATION IN PROVIDING PROGRAMS, SERVICES AND FACILITIES THAT POSITIVELY IMPACT THE LIVES OF ALL PEOPLE FROM INFANTS TO SENIORS WITHIN OUR SERVICE AREA BY CREATING A HEALTHY, NURTURING, LEARNING ENVIRONMENT THAT FOSTERS POSITIVE DEVELOPMENT IN ALL ASPECTS OF LIFE. AS PART OF OUR MISSION OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES AND INCOME LEVELS. WE PROVIDE FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE.
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IRS990/MissionDesc0THE LEBANON VALLEY FAMILY YMCA MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. WITH A FOCUS OF BEING THE LEADING NON-PROFIT ORGANIZATION IN PROVIDING PROGRAMS, SERVICES AND FACILITIES THAT POSITIVELY IMPACT THE LIVES OF ALL PEOPLE FROM INFANTS TO SENIORS WITHIN OUR SERVICE AREA BY CREATING A HEALTHY, NURTURING, LEARNING ENVIRONMENT THAT FOSTERS POSITIVE DEVELOPMENT IN ALL ASPECTS OF LIFE. AS PART OF OUR MISSION OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES AND INCOME LEVELS. WE PROVIDE FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE.
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IRS990/ProgSrvcAccomActy2Grp/Desc0YOUTH DEVELOPMENT - OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT IS WHY WE HELP YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS SUCH AS SCHOOL AGE CHILD CARE, THE HALLMAN YOUTH CENTER AND KIDS KORNER OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL AND EMOTIONAL GROWTH. NEW THIS YEAR, CAMP ROCKY CREEK OFFERED CHILDREN FROM THE SURROUNDING REGION AN OPPORTUNITY TO PARTICIPATE IN SUMMER AND RESIDENT CAMP. BEGINNING JAN 2021, THE YMCA ENTERED INTO A LEASE AGREEMENT WITH THE COUNTY OF LEBANON FOR THE USE OF CAMP ROCKY CREEK WITH A RENTAL FEE OF 1.00 PER YEAR FOR A TERM OF 99 YEARS. THE FMV OF THE USE OF PROPERTY IS 36,000 PER YEAR.
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IRS990/ProgSrvcAccomActy3Grp/Desc0SOCIAL RESPONSIBILITY - OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS. YMCA PROGRAMS, SUCH AS MONDAY'S MARKET, ARE EXAMPLES OF HOW WE DELIVER FRESH FRUIT AND VEGETABLES TO OUR COMMUNITY AT A LOW PRICE. WE ENGAGE YMCA MEMBERS, PARTICIPANTS AND VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. SOME PROGRAMS THAT WE PROVIDE IMPACTING OUR SOCIAL RESPONSIBILITIES ARE: THE EDWARD AND JEANNE ARNOLD EARLY LEARNING CENTER, FREER FAMILY YOUTH CENTER, A HEALTHY YOU - HEALTHY LIFESTYLES PROGRAM, FREE LUNCH SUMMER FOOD PROGRAM, AND THE LEBANON COUNTY SENIOR GAMES. THIS PAST YEAR IN PARTNERSHIP WITH OUR COUNTY COMMISSIONERS AND PRIVATE DONATIONS, WE REVITALIZED A CAMP WHICH HAD BEEN CLOSED AND OFFERED TEN WEEKS OF CAMPING FOR KIDS.
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