Civic Intelligence

Claymont Fire Company No 1

EIN 23-7091343 • 501(c)3 • Claymont, DE

Profile

The claymont fire company's mission is to protect real and personal property from damage or destruction by fires and provide emergency medical services for residents living in the claymont area of delaware.

3223 Philadelphia PikeClaymont, DE 19703

www.claymont13.com

Siviq Scores

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

Liabilities / Assets

61st percentile

0.28x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.99x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

31st percentile

-1.6%

Higher net margin than 31% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

22nd percentile

-3.2%

Faster asset growth than 22% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

12th percentile

-23%

Faster revenue growth than 12% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$10,732,882

Down $357,012 (-3.2%) from 2023

Liabilities

Down

$3,057,433

Down $307,132 (-9.1%) from 2023

Net Assets

Down

$7,675,449

Down $49,880 (-0.6%) from 2023

Revenue

Down

$3,079,227

Down $907,644 (-23%) from 2023

Expenses

Up

$3,129,107

Up $236,477 (+8.2%) from 2023

Net Income

Down

-$49,880

Down $1,144,121 (-105%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $7,464,982Liabilities 2010: $5,325,303Net Assets 2010: $2,139,6792010Assets 2011: $7,249,614Liabilities 2011: $5,175,098Net Assets 2011: $2,074,5162011Assets 2015: $8,749,650Liabilities 2015: $5,678,586Net Assets 2015: $3,071,0642015Assets 2016: $8,817,966Liabilities 2016: $5,418,313Net Assets 2016: $3,399,6532016Assets 2017: $8,812,178Liabilities 2017: $5,233,224Net Assets 2017: $3,578,9542017Assets 2018: $8,373,732Liabilities 2018: $4,908,247Net Assets 2018: $3,465,4852018Assets 2019: $8,882,888Liabilities 2019: $4,547,181Net Assets 2019: $4,335,7072019Assets 2020: $9,617,809Liabilities 2020: $4,266,189Net Assets 2020: $5,351,6202020Assets 2021: $10,245,538Liabilities 2021: $3,989,084Net Assets 2021: $6,256,4542021Assets 2022: $10,147,434Liabilities 2022: $3,666,036Net Assets 2022: $6,481,3982022Assets 2023: $11,089,894Liabilities 2023: $3,364,565Net Assets 2023: $7,725,3292023Assets 2024: $10,732,882Liabilities 2024: $3,057,433Net Assets 2024: $7,675,4492024

Highlighted filing

2024

Assets$10,732,882
Liabilities$3,057,433
Net Assets$7,675,449

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,954,6112010Expenses 2011: $1,772,8542011Revenue 2015: $2,208,400Expenses 2015: $2,067,395Net Income 2015: $141,0052015Revenue 2016: $2,271,927Expenses 2016: $2,128,359Net Income 2016: $143,5682016Revenue 2017: $2,274,652Expenses 2017: $2,206,803Net Income 2017: $67,8492017Revenue 2018: $2,447,738Expenses 2018: $2,146,762Net Income 2018: $300,9762018Revenue 2019: $2,767,299Expenses 2019: $2,177,609Net Income 2019: $589,6902019Revenue 2020: $3,583,666Expenses 2020: $2,605,634Net Income 2020: $978,0322020Revenue 2021: $3,218,179Expenses 2021: $2,405,183Net Income 2021: $812,9962021Revenue 2022: $3,294,419Expenses 2022: $2,777,039Net Income 2022: $517,3802022Revenue 2023: $3,986,871Expenses 2023: $2,892,630Net Income 2023: $1,094,2412023Revenue 2024: $3,079,227Expenses 2024: $3,129,107Net Income 2024: -$49,8802024

Highlighted filing

2024

Revenue$3,079,227
Expenses$3,129,107
Net Income-$49,880

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 12, 2025
Return Version
2024v5.2
Gross Receipts
$3,126,114
Mission and Program Overview

Mission

The claymont fire company's mission is to protect real and personal property from damage or destruction by fires and provide emergency medical services for residents living in the claymont area of delaware.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,508,985$5,046,687▼ $462,298
Savings and Temporary Cash Investments$1,653,217$3,936,766▲ $2,283,549
Investments in Publicly Traded Securities$1,511,860$0▼ $1,511,860
Accounts Receivable$1,726,852$944,108▼ $782,744
Cash and Non-Interest-Bearing Accounts$688,980$805,321▲ $116,341
Total Assets$11,089,894$10,732,882▼ $357,012
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,364,442$3,056,845▼ $307,597
Accounts Payable and Accrued Expenses$123$588▲ $465
Total Liabilities$3,364,565$3,057,433▼ $307,132
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,725,329$7,675,449▼ $49,880
Total Net Assets Fund Balance$7,725,329$7,675,449▼ $49,880
Total Liabilities and Net Assets / Fund Balance$11,089,894$10,732,882▼ $357,012

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,932,821$3,417,018$6,349,839
Other Land Buildings$2,113,866$3,246,021$5,359,887
Compensation and Service Providers

Board Members and Trustees

NameTitle
Donald Lewis JrFinance Committee Chairman & Director
Thomas DicristofaroPresident
Eric HaleyVice President
Bruce PattersonDirector
David MccarthyDirector
John Fannin IiiDirector
Michael ElderDirector
Wayne HopkinsDirector
Mark HarrisChief
Ed HasselDeputy Chief
Alistair McghieFinancial Secretary
Debra HurstRecording Secretary
Christine FridayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,351,022
Program Service Revenue
$520,272
Investment Income
$165,912
Other Revenue
$42,021
All Other Contributions
$195,038
Change in Net Assets
$-49,880
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,824,737
Salaries, Compensation, and Employee Benefits$1,275,816
Total Fundraising Expense$29,650
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$982,486$5,632-$988,118
Depreciation Depletion$586,242--$586,242
Insurance$276,475--$276,475
Occupancy$228,333--$228,333
Other Employee Benefits$208,657--$208,657
Fees for Services Other$107,609--$107,609
Advertising$105,537--$105,537
Interest$90,985--$90,985
Payroll Taxes$78,589$452-$79,041
Fees for Services Accounting$14,364$24,077$29,650$68,091
Other Expenses$37,865--$37,865
Benefits to Members$28,554--$28,554
Office Expenses$4,966$21,675-$26,641
Fees for Services Management-$17,220-$17,220
Conferences and Meetings$15,781--$15,781
Total Functional Expenses$3,030,401$69,056$29,650$3,129,107
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$70,908
Fundraising Direct Expenses$46,887
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various Fundraisers$38,354$38,354-$38,354
Hall Rental$32,554$32,554-$32,554
Total Events$70,908$70,908$46,887$24,021
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
Yes
Annual disclosure for covered persons
No
Audit committee
No
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 6

The volunteers are members of the fire company. They pay nominal dues annually.

Form 990, Part VI, Section A, Line 7A

The volunteer members nominate and elect the board of directors annually.

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

The completed form 990 is reviewed by the president and finance committee chairman. The full board is apprised of the filing and the directors may review the form 990 at any time.

Form 990, Part VI, Section C, Line 19

The fire company makes its tax returns and other related documents available upon request.

Filing and Contact Details

Filer

Filer Name
Claymont Fire Company No 1
EIN
23-7091343
Phone
3027986858
Address
3223 PHILADELPHIA PIKE, CLAYMONT, DE 19703

Signing Officer

Name
Thomas Dicristofaro
Title
President
Phone
3027986858
Signed
2025-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Dicristofaro
Formed
1928
Legal Domicile
De
Voting Board Members
13
Independent Board Members
11
Employees
61
Volunteers
100

Preparer

Firm
Aka Advisory LLC
Address
1701 SHALLCROSS AVE STE D, WILMINGTON, DE 19806
Preparer
Brian K Moreau CPA Cfe
Phone
3022307171
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The company has elected to be classified as a tax-exempt organization under section 501(c)(3) of the internal revenue code. Accordingly, the company is not subject to state or federal income taxes. Therefore, no provision or liability for income tax is presented in these financial statements. The company accounts for the effect of any uncertain tax positions based on a "more likely than not" threshold to the recognition of the tax positions being sustained based on the technical merits of the position under scrutiny by the applicable taxing authority. The company recognizes accrued interest and penalties associated with uncertain tax positions, if any, as a component of functional expenses. The company did not have any income tax uncertainties that were considered greater than remote.

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IRS990/MissionDesc0THE CLAYMONT FIRE COMPANY'S MISSION IS TO PROTECT REAL AND PERSONAL PROPERTY FROM DAMAGE OR DESTRUCTION BY FIRES AND PROVIDE EMERGENCY MEDICAL SERVICES FOR RESIDENTS LIVING IN THE CLAYMONT AREA OF DELAWARE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt03364442
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt03056845
IRS990/NetAssetsOrFundBalancesBOYAmt07725329
IRS990/NetAssetsOrFundBalancesEOYAmt07675449
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt083430
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt083430
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt024021
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt024021
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt018000
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt018000
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt07725329
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt07675449
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0228333
IRS990/OccupancyGrp/TotalAmt0228333
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt021675
IRS990/OfficeExpensesGrp/ProgramServicesAmt04966
IRS990/OfficeExpensesGrp/TotalAmt026641
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0208657
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0208657
IRS990/OtherExpensesGrp/Desc0FIRE RESCUE SUPPLIES AN
IRS990/OtherExpensesGrp/Desc1VEHICLE EXPENSES
IRS990/OtherExpensesGrp/Desc2TRAINING
IRS990/OtherExpensesGrp/ProgramServicesAmt0199127
IRS990/OtherExpensesGrp/ProgramServicesAmt164831
IRS990/OtherExpensesGrp/ProgramServicesAmt237865
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IRS990/OtherExpensesGrp/TotalAmt164831
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0988118
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0452
IRS990/PayrollTaxesGrp/ProgramServicesAmt078589
IRS990/PayrollTaxesGrp/TotalAmt079041
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0THOMAS DICRISTOFARO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0621910
IRS990/ProgramServiceRevenueGrp/Desc0AMBULANCE BILLING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0520272
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0520272
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE EMERGENCY MEDICAL SERVICES AND AMBULANCE TRANSPORT TO THEIR COMMUNITY.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0520272
IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYContributionsGrantsAmt02098356
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/QuidProQuoContributionsInd00
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IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt018000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01578585
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02083068
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt082482
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IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01578585
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02083068
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IRS990ScheduleA/TotalSupportAmt010542566
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IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt018000
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt018000
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt016500
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt088500
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02932821
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03417018
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06349839
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03246021
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05359887
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COMPANY HAS ELECTED TO BE CLASSIFIED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE COMPANY IS NOT SUBJECT TO STATE OR FEDERAL INCOME TAXES. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAX IS PRESENTED IN THESE FINANCIAL STATEMENTS. THE COMPANY ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. THE COMPANY RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY, AS A COMPONENT OF FUNCTIONAL EXPENSES. THE COMPANY DID NOT HAVE ANY INCOME TAX UNCERTAINTIES THAT WERE CONSIDERED GREATER THAN REMOTE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05046687
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt046887
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0VARIOUS FUNDRAISERS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0HALL RENTAL
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt010698
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt010698
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt038354
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt032554
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt070908
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt038354
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt032554
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt070908
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt024021
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt036189
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt036189
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE VOLUNTEERS ARE MEMBERS OF THE FIRE COMPANY. THEY PAY NOMINAL DUES ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE VOLUNTEER MEMBERS NOMINATE AND ELECT THE BOARD OF DIRECTORS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPLETED FORM 990 IS REVIEWED BY THE PRESIDENT AND FINANCE COMMITTEE CHAIRMAN. THE FULL BOARD IS APPRISED OF THE FILING AND THE DIRECTORS MAY REVIEW THE FORM 990 AT ANY TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FIRE COMPANY MAKES ITS TAX RETURNS AND OTHER RELATED DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt011089894
IRS990/TotalAssetsEOYAmt010732882

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