Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 26-0046569 • 501(c)3 • Philadelphia, PA
Profile
To promote the sport of judo
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
62nd percentile
Higher net margin than 62% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
70th percentile
Faster asset growth than 70% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
Assets
Up$72,447
Up $7,909 (+12%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$72,447
Up $7,909 (+12%) from 2023
Revenue
Up$86,000
Up $17,538 (+26%) from 2023
Expenses
Up$78,091
Up $1,388 (+1.8%) from 2023
Net Income
Up$7,909
Up $16,150 (+196%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To promote the sport of judo
| Description | Grants | Expenses |
|---|---|---|
| MONEY IS USED TO TRAIN AND PROVIDE STIPENDS TO ATHLETESFROM THE USA AND ABROAD AND THE BETTERMENT OF JUDOAND SPORTSMANSHIP WORLDWIDE | $0 | $78,091 |
| PROGRAM EXPENSES | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LOUIS MOYERMAN | Admin & Manager | PT | $0 | - | - |
| ADAM MOYERMAN | Club & Classic Director | PT | $0 | - | - |
“BOARD OF DIRECTORS”
“NONE”
“NOTHING ON LINE”
“PROGRAM EXPENSES”
“NOTHING ON THIS LINE”
“USA JUDO - DUES 160.”
“Guis belts t-shirts & sweats 918.”
“LOAN 1284.”
“MAT RENTAL 2000.”
“MEDALS & PRIZES 1875.”
“COMPUTER EXPENSES 350.”
“HOTEL ROOMS 800.”
“Concessions & referees meals 820.”
“MEDICAL SUPPLIES 495.”
“TRANSPORTATION 1010.”
“GRANTS 750.”
“EQUIPMENT RENTAL 599.”
“C0lton tournament fees 490.”
“WATER FOR CLIB 540.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | ADAM MOYERMAN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2153235113 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 260-262 GEIGER ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PHILADELPHIA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 19115 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 64538 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 72447 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 13500 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 7909 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3300 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 64538 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 72447 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 86000 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIVInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 64538 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 72447 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 64538 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 72447 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 62700 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LOUIS MOYERMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ADAM MOYERMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | ADMIN & MANAGER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | CLUB & CLASSIC DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 12091 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE THE SPORT OF JUDO |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 72500 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | MONEY IS USED TO TRAIN AND PROVIDE STIPENDS TO ATHLETESFROM THE USA AND ABROAD AND THE BETTERMENT OF JUDOAND SPORTSMANSHIP WORLDWIDE |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | PROGRAM EXPENSES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 78091 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | PA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 78091 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 78091 |
| IRS990EZ/TotalRevenueAmt | 0 | 86000 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 13500 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 13500 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 31769 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 64769 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 72500 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 54962 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 47283 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 43471 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 46945 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 265161 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 329930 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 86000 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 68462 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 52283 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 44471 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 78714 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 329930 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 329930 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BOARD OF DIRECTORS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | NONE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NOTHING ON LINE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PROGRAM EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | NOTHING ON THIS LINE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | USA JUDO - DUES 160. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | GUIS BELTS T-SHIRTS & SWEATS 918. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | LOAN 1284. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | MAT RENTAL 2000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | MEDALS & PRIZES 1875. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | COMPUTER EXPENSES 350. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | HOTEL ROOMS 800. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | CONCESSIONS & REFEREES MEALS 820. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | MEDICAL SUPPLIES 495. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | TRANSPORTATION 1010. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | GRANTS 750. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | EQUIPMENT RENTAL 599. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | C0LTON TOURNAMENT FEES 490. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 18 | WATER FOR CLIB 540. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt IV |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 50 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt V, Line 44d |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt III, Line 31 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt V, Line 35b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 18 | Form 990EZ, Part I, Line 16 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ADAM MOYERMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2154690342 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LIBERTY BELL JUDO & SAMBO ACADEMY INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIBE |
| ReturnHeader/Filer/EIN | 0 | 260046569 |
| ReturnHeader/Filer/PhoneNum | 0 | 2154690342 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 260-262 GEIGER ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PHILADELPHIA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 19115 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 232651209 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | JEFFREY J COHEN INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 57 STREET ROAD STE 3 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SOUTHAMPTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 18966 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2153571230 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-05 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEFFREY J COHEN MBA EA |
| ReturnHeader/ReturnTs | 0 | 2025-05-05T10:31:48-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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