Civic Intelligence

Casa Ramona Inc

EIN 23-7250781 • 501(c)3 • San Bernardino, CA

Profile

Child development center - a state of california subsidized program for low income families. This program provides pre-school training to children 2 1/2 months to 5 years of age.

1633 W 5th StreetSan Bernardino, CA 92411

n/A

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.16x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

1.20x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

8th percentile

-47%

Higher net margin than 8% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

35th percentile

-2.0%

Faster asset growth than 35% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2024

Revenue Growth

10th percentile

-33%

Faster revenue growth than 10% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2024

Assets

Down

$840,892

Down $130,194 (-13%) from 2023

Liabilities

Down

$133,525

Down $74,120 (-36%) from 2023

Net Assets

Down

$707,367

Down $56,074 (-7.3%) from 2023

Revenue

Down

$111,506

Down $300,473 (-73%) from 2023

Expenses

Down

$163,590

Down $259,489 (-61%) from 2023

Net Income

Down

-$52,084

Down $40,984 (-369%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,410,826Liabilities 2010: $255,095Net Assets 2010: $1,155,7312010Assets 2011: $1,309,527Liabilities 2011: $105,182Net Assets 2011: $1,204,3452011Assets 2012: $1,307,606Liabilities 2012: $65,580Net Assets 2012: $1,242,0262012Assets 2013: $1,289,277Liabilities 2013: $40,833Net Assets 2013: $1,248,4442013Assets 2014: $1,301,032Liabilities 2014: $30,640Net Assets 2014: $1,270,3922014Assets 2015: $1,314,019Liabilities 2015: $40,544Net Assets 2015: $1,273,4752015Assets 2016: $1,329,841Liabilities 2016: $34,398Net Assets 2016: $1,295,4432016Assets 2017: $1,341,891Liabilities 2017: $30,385Net Assets 2017: $1,311,5062017Assets 2018: $1,271,908Liabilities 2018: $18,635Net Assets 2018: $1,253,2732018Assets 2019: $1,227,681Liabilities 2019: $25,349Net Assets 2019: $1,202,3322019Assets 2020: $1,234,948Liabilities 2020: $72,451Net Assets 2020: $1,162,4972020Assets 2021: $893,382Liabilities 2021: $105,190Net Assets 2021: $788,1922021Assets 2022: $878,867Liabilities 2022: $104,326Net Assets 2022: $774,5412022Assets 2023: $971,086Liabilities 2023: $207,645Net Assets 2023: $763,4412023Assets 2024: $840,892Liabilities 2024: $133,525Net Assets 2024: $707,3672024

Highlighted filing

2024

Assets$840,892
Liabilities$133,525
Net Assets$707,367

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $389,1252010Expenses 2011: $352,9852011Expenses 2012: $301,9532012Expenses 2013: $622,0662013Revenue 2014: $358,909Expenses 2014: $346,108Net Income 2014: $12,8012014Revenue 2015: $339,665Expenses 2015: $336,582Net Income 2015: $3,0832015Revenue 2016: $389,567Expenses 2016: $367,600Net Income 2016: $21,9672016Revenue 2017: $416,755Expenses 2017: $400,692Net Income 2017: $16,0632017Revenue 2018: $349,683Expenses 2018: $407,916Net Income 2018: -$58,2332018Revenue 2019: $390,392Expenses 2019: $441,333Net Income 2019: -$50,9412019Revenue 2020: $346,082Expenses 2020: $385,916Net Income 2020: -$39,8342020Revenue 2021: $376,771Expenses 2021: $751,076Net Income 2021: -$374,3052021Revenue 2022: $400,336Expenses 2022: $413,987Net Income 2022: -$13,6512022Revenue 2023: $411,979Expenses 2023: $423,079Net Income 2023: -$11,1002023Revenue 2024: $111,506Expenses 2024: $163,590Net Income 2024: -$52,0842024

Highlighted filing

2024

Revenue$111,506
Expenses$163,590
Net Income-$52,084

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.13$0.71$0.11$0.16$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.97$0.21$0.76$0.41$0.42$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.88$0.10$0.77$0.40$0.41$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.89$0.11$0.79$0.38$0.75$0.37
2020Detailed filing. Detailed filing data is available for this year.$1.23$0.07$1.16$0.35$0.39$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.23$0.03$1.20$0.39$0.44$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.27$0.02$1.25$0.35$0.41$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.34$0.03$1.31$0.42$0.40$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.33$0.03$1.30$0.39$0.37$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.31$0.04$1.27$0.34$0.34$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.30$0.03$1.27$0.36$0.35$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.04$1.25$0.62
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.07$1.24$0.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.11$1.20$0.35
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.26$1.16$0.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jun 25, 2025
Return Version
2023v6.0
Gross Receipts
$111,506
Mission and Program Overview

Mission

Child Development Center - A State of California subsidized program for low income families. This program provides pre-school training to children 2 1/2 months to 5 years of age.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$604,361$604,361→ $0
Other Notes and Loans Receivable, Net$208,000$208,000→ $0
Cash and Non-Interest-Bearing Accounts$83,881$19,767▼ $64,114
Savings and Temporary Cash Investments$74,352$8,272▼ $66,080
Loans From Officers Directors$8,650$6,100▼ $2,550
Accounts Receivable$492$492→ $0
Total Assets$971,086$840,892▼ $130,194
Liabilities
Deferred Revenue$62,887$80,638▲ $17,751
Unsecured Notes Loans Payable$33,771$33,777▲ $6
Accounts Payable and Accrued Expenses$102,337$13,010▼ $89,327
Total Liabilities$207,645$133,525▼ $74,120
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$763,441$707,367▼ $56,074
Total Net Assets Fund Balance$763,441$707,367▼ $56,074
Total Liabilities and Net Assets / Fund Balance$971,086$840,892▼ $130,194

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$578,591$354,003$932,594
Land$25,770-$25,770
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Esther EstradaExecutive DirectorPT$73,174$73,174

Board Members and Trustees

NameTitle
Jerry CasillasPresident
Alfred GomezVice President
Arnise DejohnetteMember
Luis LeonMember
Susan LuceyMember
Bobbi JohnsonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$111,506
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$111,506
Change in Net Assets
$-52,084
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$82,924
Other Expenses$80,666
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$62,198$10,976-$73,174
Occupancy$25,262$4,458-$29,720
Insurance$13,442$2,372-$15,814
Office Expenses-$10,972-$10,972
Other Employee Benefits$7,102$1,253-$8,355
Fees for Services Accounting$6,668$1,177-$7,845
Payroll Taxes$1,186$209-$1,395
Other Expenses$859$599-$599
Fees for Services Other$200--$200
Travel$108--$108
Total Functional Expenses$129,392$34,198$0$163,590
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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$8,650$6,100▼ $2,550
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Part VI, Section B, Line 11B

Line 11a explanation - each board member receives, reviews and approves the return.

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

Annual memos are distributed to document compliance for the year.

Form 990, Part VI, Section B, Line 15

Statistical data for the surrounding area is gathered and reviewed to determine average salary for specific job requirements & responsibilities.

Form 990, Part VI, Section C, Line 19

Upon written request the organization will make available the governing documents, policies and/or financial statements.

Filing and Contact Details

Filer

Filer Name
Casa Ramona Inc
EIN
23-7250781
Phone
9098890011
Address
1633 W 5TH STREET, SAN BERNARDINO, CA 92411

Signing Officer

Name
Stephen Morales
Title
Interim Executive Director
Phone
9098890011
Signed
2025-06-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Esther Estrada
Formed
1972
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
1
Volunteers
0

Preparer

Firm
Smith Marion & Co
Address
1940 ORANGE TREE LANE SUITE 100, REDLANDS, CA 92374
Preparer
Carlos Carazo
Phone
9093072323
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

In accordance with accounting standards, which provide accounting and disclosure guidance about uncertain tax positions taken by an organization, management believes that all of the positions taken by the organization in its federal and state income tax returns are more likely than not to be sustained upon examination. Casa ramona files returns in the us federal jurisdiction and the state of california. The organizations federal income tax returns for the prior three years remain subject to examination by the internal revenue service. The organization's california income tax returns for the prior 4 years remain subject to examination by the franchise tax board.

Raw XML Appendix366 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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0338148
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01599611
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt011007
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt025344
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt09112
IRS990ScheduleA/OtherIncome170Grp/TotalAmt034456
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97890
IRS990ScheduleA/PublicSupportTotal170Amt01599611
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0111506
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0386635
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0389624
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0373698
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0338148
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01599611
IRS990ScheduleA/TotalSupportAmt01634067
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0578591
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0354003
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0932594
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt025770
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt025770
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN ACCORDANCE WITH ACCOUNTING STANDARDS, WHICH PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT UNCERTAIN TAX POSITIONS TAKEN BY AN ORGANIZATION, MANAGEMENT BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE ORGANIZATION IN ITS FEDERAL AND STATE INCOME TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. CASA RAMONA FILES RETURNS IN THE US FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE ORGANIZATIONS FEDERAL INCOME TAX RETURNS FOR THE PRIOR THREE YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE ORGANIZATION'S CALIFORNIA INCOME TAX RETURNS FOR THE PRIOR 4 YEARS REMAIN SUBJECT TO EXAMINATION BY THE FRANCHISE TAX BOARD.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0604361
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt06100
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0TO COVER CASH FLOW
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt012400
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0ESTHER ESTRADA
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0EXECUTIVE DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt06100
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 11A EXPLANATION - EACH BOARD MEMBER RECEIVES, REVIEWS AND APPROVES THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL MEMOS ARE DISTRIBUTED TO DOCUMENT COMPLIANCE FOR THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2STATISTICAL DATA FOR THE SURROUNDING AREA IS GATHERED AND REVIEWED TO DETERMINE AVERAGE SALARY FOR SPECIFIC JOB REQUIREMENTS & RESPONSIBILITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON WRITTEN REQUEST THE ORGANIZATION WILL MAKE AVAILABLE THE GOVERNING DOCUMENTS, POLICIES AND/OR FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0971086
IRS990/TotalAssetsEOYAmt0840892
IRS990/TotalAssetsGrp/BOYAmt0971086
IRS990/TotalAssetsGrp/EOYAmt0840892
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0111506
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034198
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0129392
IRS990/TotalFunctionalExpensesGrp/TotalAmt0163590
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0207645
IRS990/TotalLiabilitiesEOYAmt0133525
IRS990/TotalLiabilitiesGrp/BOYAmt0207645
IRS990/TotalLiabilitiesGrp/EOYAmt0133525
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0763441
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0707367
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0129392
IRS990/TotalReportableCompFromOrgAmt073174
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0111506
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0971086
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0840892
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0108
IRS990/TravelGrp/TotalAmt0108
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt033771
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt033777
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01633 W 5TH STREET
IRS990/USAddress/CityNm0SAN BERNARDINO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092411
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN MORALES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0INTERIM EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09098890011
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CASA RAMONA INC
ReturnHeader/Filer/BusinessNameControlTxt0CASA
ReturnHeader/Filer/EIN0237250781
ReturnHeader/Filer/PhoneNum09098890011
ReturnHeader/Filer/USAddress/AddressLine1Txt01633 W 5TH STREET
ReturnHeader/Filer/USAddress/CityNm0SAN BERNARDINO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092411
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0831445511
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMITH MARION & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01940 ORANGE TREE LANE SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0REDLANDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092374
ReturnHeader/PreparerPersonGrp/PhoneNum09093072323
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARLOS CARAZO
ReturnHeader/ReturnTs02025-09-10T10:06:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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