Liabilities / Assets
19th percentile
Tied with the lowest-debt nonprofits in its peer group.
Pennsylvania Institute of Cpas Trustees
EIN 23-6392255 • 501(c)3 • Philadelphia, PA
Profile
Scholarships are awarded to students pursuing a career in the field of accounting.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
20th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
48th percentile
Higher net margin than 48% of similar nonprofits.
Top Officer Pay
97th percentile
Higher top officer pay than 97% of similar nonprofits.
Top officer pay equals 281.3% of source-year revenue.
Asset Growth
62nd percentile
Faster asset growth than 62% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Balance Sheet
Assets
Up$2,508,886
Up $189,956 (+8.2%) from 2016
Liabilities
Down$0
Down $81,000 (-100%) from 2016
Net Assets
Up$2,508,886
Up $270,956 (+12%) from 2016
Revenue
Down$155,740
Down $51,201 (-25%) from 2016
Expenses
Down$150,500
Down $114,500 (-43%) from 2016
Net Income
Up$5,240
Up $63,299 (+109%) from 2016
Trend Graphs
Filings
Most recent year
2017 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $2,508,886
- Liabilities
- $0
- Net assets
- $2,508,886
- Revenue
- $155,740
- Expenses
- $150,500
- Net income
- $5,240
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- May 1, 2016 to Apr 30, 2017
- Signed
- Aug 21, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $280,537
Mission and Program Overview
Mission
Scholarships are awarded to students pursuing a career in the field of accounting.
Award scholarships to students majoring in accounting at a pa college or university.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $2,094,651 | $2,359,345 | ▲ $264,694 |
| Investments in Publicly Traded Securities | $212,946 | $143,541 | ▼ $69,405 |
| Savings and Temporary Cash Investments | $5,333 | $0 | ▼ $5,333 |
| Accounts Receivable | $0 | $3,000 | ▲ $3,000 |
| Pledges and Grants Receivable | $6,000 | $3,000 | ▼ $3,000 |
| Total Assets | $2,318,930 | $2,508,886 | ▲ $189,956 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $81,000 | $0 | ▼ $81,000 |
| Total Liabilities | $81,000 | $0 | ▼ $81,000 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $2,186,419 | $2,457,375 | ▲ $270,956 |
| Permanently Rstr Net Assets | $51,511 | $51,511 | → $0 |
| Total Net Assets Fund Balance | $2,237,930 | $2,508,886 | ▲ $270,956 |
| Total Liabilities and Net Assets / Fund Balance | $2,318,930 | $2,508,886 | ▲ $189,956 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Securities | $1,200,462 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2016 | $2,237,930 | $121,689 | ▲ $315,812 | - | $2,508,886 |
| 2015 | $2,465,733 | $172,669 | ▼ $120,062 | - | $2,237,930 |
| 2014 | $2,424,434 | $183,873 | ▲ $170,731 | - | $2,465,733 |
| 2013 | $2,255,591 | $207,930 | ▲ $259,413 | - | $2,424,434 |
| 2012 | $2,131,407 | $182,177 | ▲ $244,007 | - | $2,255,591 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Robert Saunders CPA | Chair (5/1/16-3/29/17) |
| Michael D Colgan CAE | CEO & Executive Director |
| Edward Friel CPA | trustee |
| Gail Houseman CPA | TrusTEE |
| Tami Noll Russo CPA | Trustee |
| Timothy Hilbert CPA | Trustee |
| Jennifer Cryder CPA MBA | VP - Operations & CFO |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $105,644
- Program Service Revenue
- $0
- Investment Income
- $50,096
- Other Revenue
- $0
- All Other Contributions
- $55,644
- Change in Net Assets
- $5,240
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $155,740
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $281,761
- Total Revenue per Audited Statements
- $437,501
- Total Revenue per Form 990
- $155,740
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $149,500 |
| Other Expenses | $1,000 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Individuals | $149,500 | - | - | $149,500 |
| Fees for Services Accounting | - | $1,000 | - | $1,000 |
| Total Functional Expenses | $149,500 | $1,000 | $0 | $150,500 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $166,545 |
| Expenses per Audited Statements | $150,500 |
| Total Expenses per Form 990 | $150,500 |
| Expenses Not Reported on Form 990 | $16,045 |
| Expenses Not Reported on Financial Statements | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- 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
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, line 8B
“The scholarship fund does not have any committees.”
Form 990, Part VI, Section B, line 11B
“The Form 990 will be reviewed by management and the Audit Committee. After management and the Audit Committee have reviewed, the Board will be provided with a copy one week before filing, during which time they can review and comment.”
Form 990, Part VI, Section B, line 12C
“ThE written conflict of interest document is provided to bOARD MEMEBERS at the first organizational meeting following the installation of the new leadership at the PICPA Annual Meeting. A signed acknowledgment of compliance with the conflict of interest policy is maintained in the PICPA headquarters and is monitored and enforced by Michael D. Colgan, CAE, CEO & Executive Director. All individuals required to sign the conflict of interest policy have an ongoing duty to disclose conflicts of interest as they arise. In addition, all PICPA employees are required to review and acknowledge the PICPA Code of Conduct for employees, including a conflict of interest policy. This signed acknowledgment is provided by all PICPA employees at the beginning of the fiscal year (May 1), or upon employment. All employees shall have a continuing duty to disclose conflicts of interest as they arise. IN the event that an individual above has a personal interest or a conflict of interest that arises, it must be disclosed in writing to the CEO/Executive Director immediately. Thereafter, that individual shall refrain from any portion of any meeting when these matters are discussed or considered as their presence could inhibit free discussion of the matter. Minutes of appropriate meetings should reflect that such disclosure was made, and that such person was not present during discussions of, and abstained from voting on, the conflict matter.”
Form 990, Part VI, Section B, line 15
“the pennsylvania institute of cpas trustees of the scholarship fund does not compensate any persons. all compensation is paid through the related party, pennsylvania institute of certified public accountants.”
Form 990, Part VI, Section C, line 19
“the governing documents, conflict of interest policy, and financial statements are available to the public upon request. the combined financial statements are also posted on www.picpa.org.”
Filing and Contact Details
Filer
- Filer Name
- pennsylvania institute of cpas trustees
- EIN
- 23-6392255
- Phone
- 2154969272
- Address
- 1801 Market Street Suite 2400, PHILADELPHIA, PA 19103
Signing Officer
- Name
- MICHAEL D COLGAN cae
- Title
- CEO & executive director
- Phone
- 2154969272
- Signed
- 2017-08-21
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- MICHAEL D COLGAN cae
- Formed
- 1938
- Legal Domicile
- Pa
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 5
Preparer
- Firm
- Wipfli LLP
- Address
- 2 West Baltimore Ave Suite 210, Media, PA 19063
- Preparer
- John J Nihill CPA
- Phone
- 6105653930
Supplemental Narrative
Additional Explanations
Form 990, Part III, line 3
“Effective April 1, 2017 the Pennsylvania CPA Foundation was formed. The PICPA Scholarship Fund shifted its scholarship program over to the Pennsylvania CPA Foundation.”
Financial Statement Notes
Part V, Line 4:
“Permanently restricted net assets are restricted by the donors in perpetuity. These net assets are held by the Scholarship Fund and the related income is restricted by the donors to the funding of student scholarships. Capital gains are also available for scholarships. Temporarily restricted net assets are available to fund student scholarships and awards. In most cases, the donors have not limited the amounts that can be used for scholarships in a given year.”
Part X, Line 2:
“as a member of a group with combined financial statements, The Scholarship Fund is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Service Code. The scholarship fund is subject to tax on net income not related to the exempt purposes of the organization. Since the revenues generated from unrelated business income was zero, no provision for income taxes has been accrued. The tax filings for fiscal 2014, 2015 and 2016 are subject to examination, generally for three years after they were filed.”
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| IRS990/Desc | 0 | Each year, scholarships are awarded to students majoring in accounting at a Pennsylvania college or university. Scholarship applications are reviewed and judged by SCHOLARSHIP FUND TRUSTEES. Scholarship recipients are chosen based upon intellectual capacity, leadership potential, financial need, and intent to pursue a career in accounting. Through these awards, THE SCHOLARSHIP FUND hopes to ensure that Pennsylvania's future talent enters the CPA profession, remains in Pennsylvania, and ultimately belongs to the PICPA. During the year ended April 30, 2017 58 educational scholarships were awarded to students, totaling $149,500. |
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| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 3 | 1200462 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | Vanguard Total International Stock Index Fund |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | Vanguard total international IX Admiral |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 2 | vanguard total bond MKT Index Adm |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 3 | vANGUARD TOTAL STOCK MKT IDX INST |
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| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 155740 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Permanently restricted net assets are restricted by the donors in perpetuity. These net assets are held by the Scholarship Fund and the related income is restricted by the donors to the funding of student scholarships. Capital gains are also available for scholarships. Temporarily restricted net assets are available to fund student scholarships and awards. In most cases, the donors have not limited the amounts that can be used for scholarships in a given year. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | as a member of a group with combined financial statements, The Scholarship Fund is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Service Code. The scholarship fund is subject to tax on net income not related to the exempt purposes of the organization. Since the revenues generated from unrelated business income was zero, no provision for income taxes has been accrued. The tax filings for fiscal 2014, 2015 and 2016 are subject to examination, generally for three years after they were filed. |
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| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc | 0 | n/a |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | PICPA publicizes its scholarship program through its website, direct communication with PICPA student affiliate members and communication with educators at Pennsylvania colleges and universities. Scholarship applications are accepted from January 1 through March 15th. Applicants are required to have a minimum GPA of 3.0, completed at least 36 credit hours and declared a major in accounting at a Pennsylvania college or university. Applicants are required to answer several questions as part of the application process and submit a recommendation letter from a faculty member. After the application period has ended, all applications are sent TO the Trustees of the Scholarship Fund for their review and selection. Awards are given on a competitive basis to those candidates who seem to best satisfy the requirements for high intellectual capacity, leadership potential, financial need and intent to pursue a career in accounting. Scholarship levels range from $1,000 - $5,000 based on the strength of the candidate's application as determined by the Trustees. SCHOLARSHIPS ARE RENEWABLE ONE-TIME IF THE SCHOLARSHIP WINNER MAINTAINS A MINIMUM 3.0 GPA AND ATTENDS A PICPA EVENT DURING THE COURSE OF THE YEAR, AFTER THE ONE-TIME RENEWAL CANDIDATES MUST REAPPLY FOR ADDITIONAL SCHOLARSHIPS. THE USE OF GRANT FUNDS IN ACCORDANCE WITH POLICIES STATED ABOVE ARE MONITORED BY THE PICPA STAFF. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 2: |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Michael D Colgan CAE |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | Jennifer Cryder CPA MBA |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | CEO & Executive Director |
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| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | RELATED ORGANIZATION DISCLOSURE: PICPA'S COMPENSATION COMMITTEE CONSISTS OF PICPA'S IMMEDIATE PAST PRESIDENT, PRESIDENT, AND PRESIDENT-ELECT. EACH YEAR, THE COMPENSATION COMMITTEE CONVENES TO REVIEW THE COMPENSATION OF THE CEO AND OTHER KEY EMPLOYEES. THE ANNUAL SALARY REVIEW CONSISTS OF A MULTI-STEP PROCESS 1) THE CEO PREPARES ANNUAL OBJECTIVES AND GOALS WHICH ARE REVIEWED AND APPROVED BY THE COMMITTEE; 2) THE PRESIDENT AND PRESIDENT-ELECT COMPARE CEO COMPENSATION LEVELS WITH THEIR COUNTERPARTS IN THE 11 LARGEST STATE CPA SOCIETIES, REVIEW COMPENSATION LEVELS AS DISCLOSED ON OTHER COMPARABLE ORGANIZATIONS AND PERIODICALLY ENGAGES AN INDEPENDENT COMPENSATION CONSULTANT TO SURVEY THE MARKETPLACE; 3) THE COMMITTEE REVIEWS THE RESULTS OF AN ANNUAL COMPENSATION SURVEY CONDUCTED BY ONE OF THE STATE CPA SOCIETIES; AND 4) THE COMMITTEE REVIEWS THE SUMMARY OF CEO ACCOMPLISHMENTS BASED ON THE STATED OBJECTIVES AND GOALS. MINUTES OF THE MEETING ARE PREPARED AND MAINTAINED BY THE COMPENSATION COMMITTEE. THE FINAL SALARY FOR THE CEO IS COMMUNICATED TO THE CEO AND CFO FROM THE COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE WILL RECONVENE NEAR THE END OF THE FISCAL YEAR TO DETERMINE IF ANY ADDITIONAL BONUS WILL BE PAID TO THE CEO UNDER THE TERMS OF THE CEO'S CONTRACT WITH THE PICPA. ALLOWABLE FRINGE BENEFITS FOR THE CEO ARE DETAILED IN THE CEO'S WRITTEN EMPLOYMENT AGREEMENT. |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 1 | EFFECTIVE MAY 1, 2015, THE ORGANIZATION ENTERED IN TO A DEFERRED COMPENSATION PLAN FOR THE BENEFIT OF THE CEO, MICHAEL D. COLGAN. THE PLAN WILL ACCRUE ANNUAL CREDITS, AS DETERMINED BY THE PICPA'S COMPENSATION COMMITTEE, TO A DEFERRED COMPENSATION ACCOUNT WHICH WILL REMAIN UNFUNDED UNTIL JANUARY 1, 2022, THE DATE THE BENEFITS ARE PAYABLE. THE CREDITS WILL EARN INTEREST AT THE GREATER OF 3% OR 150% OF THE FEDERAL AFR MID-TERM RATE COMPOUNDING ANNUALLY ON APRIL 30TH OF EACH CALENDAR YEAR. THE DEFERRED COMPENSATION ACCOUNT BECOMES FULLY VESTED ON DECEMBER 31, 2021. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 3 |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part I, Line 4b |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 1 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Effective April 1, 2017 the Pennsylvania CPA Foundation was formed. The PICPA Scholarship Fund shifted its scholarship program over to the Pennsylvania CPA Foundation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOLARSHIP FUND DOES NOT HAVE ANY COMMITTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Form 990 will be reviewed by management and the Audit Committee. After management and the Audit Committee have reviewed, the Board will be provided with a copy one week before filing, during which time they can review and comment. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ThE written conflict of interest document is provided to bOARD MEMEBERS at the first organizational meeting following the installation of the new leadership at the PICPA Annual Meeting. A signed acknowledgment of compliance with the conflict of interest policy is maintained in the PICPA headquarters and is monitored and enforced by Michael D. Colgan, CAE, CEO & Executive Director. All individuals required to sign the conflict of interest policy have an ongoing duty to disclose conflicts of interest as they arise. In addition, all PICPA employees are required to review and acknowledge the PICPA Code of Conduct for employees, including a conflict of interest policy. This signed acknowledgment is provided by all PICPA employees at the beginning of the fiscal year (May 1), or upon employment. All employees shall have a continuing duty to disclose conflicts of interest as they arise. IN the event that an individual above has a personal interest or a conflict of interest that arises, it must be disclosed in writing to the CEO/Executive Director immediately. Thereafter, that individual shall refrain from any portion of any meeting when these matters are discussed or considered as their presence could inhibit free discussion of the matter. Minutes of appropriate meetings should reflect that such disclosure was made, and that such person was not present during discussions of, and abstained from voting on, the conflict matter. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | the pennsylvania institute of cpas trustees of the scholarship fund does not compensate any persons. all compensation is paid through the related party, pennsylvania institute of certified public accountants. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | the governing documents, conflict of interest policy, and financial statements are available to the public upon request. the combined financial statements are also posted on www.picpa.org. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part III, line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | picpa |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 236546724 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | T |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | PA |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct | 0 | 1.00000 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | PROVIDE MEMBERS, THEIR EMPLOYEES & EMPLOYEES OF THE PICPA INSURANCE PLANS. |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | PENNSYLVANIA INSTITUTE OF CPAS INSURANCE TRUST |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt | 0 | 10 PENN CENTER SUITE 2400 1801 MARK |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm | 0 | philadelphia |
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