Civic Intelligence

Rainbow'S End Learning Center Inc

990 • Fiscal year 2016 • EIN 25-1707229

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 14, 2017

655 Jefferson AvenueWashington, PA 15301

(724) 229-0851

Siviq Scores

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

Liabilities / Assets

87th percentile

0.63x

Higher debt load relative to assets than 87% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

60th percentile

0.08x

Higher debt load relative to revenue than 60% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

52nd percentile

3.5%

Higher net margin than 52% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

93rd percentile

$145,479

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 15.6% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

69th percentile

10%

Faster asset growth than 69% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$112,086

Down $13,493 (-11%) from 2013

Net Assets

Down

$41,347

Down $12,279 (-23%) from 2013

Liabilities

Down

$70,739

Down $1,214 (-1.7%) from 2013

Revenue

$930,487

No earlier filing loaded for comparison.

Expenses

Up

$898,014

Up $17,274 (+2.0%) from 2013

Net Income

$32,473

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $168,089Liabilities 2010: $152,245Net Assets 2010: $15,8442010Assets 2011: $109,859Liabilities 2011: $65,627Net Assets 2011: $44,2322011Assets 2012: $135,091Liabilities 2012: $63,859Net Assets 2012: $71,2322012Assets 2013: $125,579Liabilities 2013: $71,953Net Assets 2013: $53,6262013Assets 2016: $112,086Liabilities 2016: $70,739Net Assets 2016: $41,3472016Assets 2017: $178,233Liabilities 2017: $51,568Net Assets 2017: $126,6652017Assets 2020: $280,984Liabilities 2020: $171,625Net Assets 2020: $109,3592020Assets 2021: $275,061Liabilities 2021: $70,166Net Assets 2021: $204,8952021Assets 2022: $610,948Liabilities 2022: $82,271Net Assets 2022: $528,6772022

Highlighted filing

2016

Assets$112,086
Liabilities$70,739
Net Assets$41,347

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $922,9422010Expenses 2011: $894,0732011Expenses 2012: $889,1982012Expenses 2013: $880,7402013Revenue 2016: $930,487Expenses 2016: $898,014Net Income 2016: $32,4732016Revenue 2017: $1,050,315Expenses 2017: $964,997Net Income 2017: $85,3182017Revenue 2020: $1,041,050Expenses 2020: $1,108,755Net Income 2020: -$67,7052020Revenue 2021: $1,213,756Expenses 2021: $1,118,220Net Income 2021: $95,5362021Revenue 2022: $1,681,553Expenses 2022: $1,357,771Net Income 2022: $323,7822022

Highlighted filing

2016

Revenue$930,487
Expenses$898,014
Net Income$32,473
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 14, 2017
Return Version
2015v3.0
Gross Receipts
$943,428
Mission and Program Overview

Mission

Child care services are provided to children, including children with disabilities, ages 0-13.

To provide day care and educational services to children, including disabled children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$33,361$57,907▲ $24,546
Land, Buildings, and Equipment, Net$37,588$26,131▼ $11,457
Cash and Non-Interest-Bearing Accounts$26,503$22,043▼ $4,460
Prepaid Expenses and Deferred Charges$4,118$4,088▼ $30
Total Assets$101,732$112,086▲ $10,354
Other Assets Total$162$1,917▲ $1,755
Liabilities
Other Liabilities$86,678$64,116▼ $22,562
Accounts Payable and Accrued Expenses$6,180$6,623▲ $443
Total Liabilities$92,858$70,739▼ $22,119
Net Assets / Fund Balance
Unrestricted Net Assets$8,874$41,347▲ $32,473
Total Net Assets Fund Balance$8,874$41,347▲ $32,473
Total Liabilities and Net Assets / Fund Balance$101,732$112,086▲ $10,354

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$26,131$84,640$110,771
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Stacey CollinsCFO$2,780$142,699$145,479
Aaron RogersChief Inform$1,133$118,607$119,740
Kellie KaminskiCEO$3,364$108,787$112,151
Jill BinottoCEO$3,675$125,294$3,675

Board Members and Trustees

NameTitle
William ClinePresident
Amy TaylorBoard Member
Dr Brian DeyarminSecretary
James MedvedTreasurer
Phillip BinottoVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$522,141
Program Service Revenue
$400,297
Investment Income
$36
Other Revenue
$8,013
All Other Contributions
$1,452
Change in Net Assets
$32,473
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$638,134
Other Expenses$259,880
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$425,684$72,395-$498,079
Other Employee Benefits$66,051$10,444-$76,495
Occupancy$69,705$1,089-$70,794
Payroll Taxes$45,774$10,377-$56,151
Depreciation Depletion$11,457--$11,457
Insurance$8,751--$8,751
Advertising$8,395$2-$8,397
Other Expenses$2,194$5,796-$7,990
Current Officers, Directors, Trustees, and Key Employees-$7,409-$7,409
Conferences and Meetings$6,477$738-$7,215
Fees for Services Accounting-$7,099-$7,099
All Other Expenses$6,305$86-$6,391
Office Expenses$4,485$1,292-$5,777
Fees for Services Other-$2,990-$2,990
Total Functional Expenses$778,001$120,013$0$898,014
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,954
Fundraising Direct Expenses$12,941
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sarris Candy$8,215$8,215$5,444$2,771
Total Events$8,215$8,215$5,444$2,771
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accounts Payable to Related Parties$38,942
Accrued Payroll and Withholding$25,174
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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

Jill binotto phillip binotto ceo board member spouse

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

Form 990 is prepared by external accountants and submitted to the director of finance for review. Upon approval by the director of finance, the form 990 is submitted to a predetermined representative from the board of directors for review. This board member then provides a summary of the 990 to the entire board for their review and approval.

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

When individuals become board members they make a board service commitment pledge to immediately notify the board of any conflicts of interest and to refrain from voting on matters to which they have a conflict.

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

Compensation is researched using three sources which include various compensation studies. This information is provided to the personnel committee who then reviews the information and ultimately determines the compensation package.

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

Compensation is researched using three sources which include various compensation studies. This information is provided to the personnel committee who then reviews the information and ultimately determines the compensation package.

Form 990, Page 6, Part VI, Line 18

The 990 is on file at the administrative office and made available to the public upon request. This form is also available on guidestar.

Form 990, Page 6, Part VI, Line 19

Organizational governing documents, conflict of interest policy, and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
RAINBOW'S END LEARNING CENTER INC
EIN
25-1707229
Phone
7242290851
Address
655 JEFFERSON AVENUE, WASHINGTON, PA 15301

Signing Officer

Name
Stacey Collins
Title
CFO
Phone
7242258145
Signed
2017-02-14

Organization Details

Principal Officer
Edward J Yongo
Formed
1993
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
4
Employees
28

Preparer

Firm
Houston & Associates LLC
Address
90 W CHESTNUT ST STE 650, WASHINGTON, PA 15301-4524
Preparer
Kathy B Houston CPA
Phone
7242239465
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IRS990/PYRevenuesLessExpensesAmt0-55323
IRS990/PYSalariesCompEmpBnftPaidAmt0640003
IRS990/PYTotalExpensesAmt0880621
IRS990/PYTotalRevenueAmt0825298
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt032473
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt01936
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0400297
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SPECIAL EVENTS 80,581
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0522141
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0492287
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0564532
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0533064
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0531034
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02643058
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt036
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt042
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt032
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt041
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt074
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0225
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0400297
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0326702
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0335487
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0324469
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0380206
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01767161
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt036
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt042
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt032
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt041
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt074
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0225
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt020954
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt017116
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt013548
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt016211
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt012752
IRS990ScheduleA/OtherIncome509Grp/TotalAmt080581
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98200
IRS990ScheduleA/PublicSupportPY509Pct00.98400
IRS990ScheduleA/PublicSupportTotal509Amt04410219
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0818989
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0900019
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0857533
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0911240
IRS990ScheduleA/Total509Grp/TotalAmt04410219
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0943428
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0836147
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0913599
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0873785
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0924066
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04491025
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt026131
IRS990ScheduleD/EquipmentGrp/DepreciationAmt084640
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0110771
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt038942
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt125174
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCOUNTS PAYABLE TO RELATED PARTIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL AND WITHHOLDING
IRS990ScheduleD/TotalBookValueLandBuildingsAmt026131
IRS990ScheduleD/TotalLiabilityAmt064116
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05444
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SARRIS CANDY
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt08215
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt08215
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08215
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt08215
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt02771
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05444
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05444
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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt03675
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0118814
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt06480
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JILL BINOTTO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt03675
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0125294
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JILL BINOTTO PHILLIP BINOTTO CEO BOARD MEMBER SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PREPARED BY EXTERNAL ACCOUNTANTS AND SUBMITTED TO THE DIRECTOR OF FINANCE FOR REVIEW. UPON APPROVAL BY THE DIRECTOR OF FINANCE, THE FORM 990 IS SUBMITTED TO A PREDETERMINED REPRESENTATIVE FROM THE BOARD OF DIRECTORS FOR REVIEW. THIS BOARD MEMBER THEN PROVIDES A SUMMARY OF THE 990 TO THE ENTIRE BOARD FOR THEIR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WHEN INDIVIDUALS BECOME BOARD MEMBERS THEY MAKE A BOARD SERVICE COMMITMENT PLEDGE TO IMMEDIATELY NOTIFY THE BOARD OF ANY CONFLICTS OF INTEREST AND TO REFRAIN FROM VOTING ON MATTERS TO WHICH THEY HAVE A CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS RESEARCHED USING THREE SOURCES WHICH INCLUDE VARIOUS COMPENSATION STUDIES. THIS INFORMATION IS PROVIDED TO THE PERSONNEL COMMITTEE WHO THEN REVIEWS THE INFORMATION AND ULTIMATELY DETERMINES THE COMPENSATION PACKAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION IS RESEARCHED USING THREE SOURCES WHICH INCLUDE VARIOUS COMPENSATION STUDIES. THIS INFORMATION IS PROVIDED TO THE PERSONNEL COMMITTEE WHO THEN REVIEWS THE INFORMATION AND ULTIMATELY DETERMINES THE COMPENSATION PACKAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 990 IS ON FILE AT THE ADMINISTRATIVE OFFICE AND MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THIS FORM IS ALSO AVAILABLE ON GUIDESTAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ORGANIZATIONAL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd4false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd5false

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