Civic Intelligence

Summit Learning Charter

990 • Fiscal year 2014 • EIN 26-2499995

Jul 01, 2013 to Jun 30, 2014 • Filed on Dec 18, 2014

PO Box 263197023

(503) 630-5001

Siviq Scores

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

Liabilities / Assets

84th percentile

0.74x

Higher debt load relative to assets than 84% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

50th percentile

0.19x

Higher debt load relative to revenue than 50% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

69th percentile

10%

Higher net margin than 69% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$111,617

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

96th percentile

88%

Faster asset growth than 96% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$1,369,528

Up $642,503 (+88%) from 2013

Net Assets

Down

$360,903

Down $247,095 (-41%) from 2013

Liabilities

Up

$1,008,625

Up $889,598 (+747%) from 2013

Revenue

$5,362,282

No earlier filing loaded for comparison.

Expenses

Up

$4,806,937

Up $752,678 (+19%) from 2013

Net Income

$555,345

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.

$15M$10M$5.0M$0-$5.0MAssets 2011: $97,099Liabilities 2011: $322,729Net Assets 2011: -$225,6302011Assets 2012: $614,333Liabilities 2012: $630,470Net Assets 2012: -$16,1372012Assets 2013: $727,025Liabilities 2013: $119,027Net Assets 2013: $607,9982013Assets 2014: $1,369,528Liabilities 2014: $1,008,625Net Assets 2014: $360,9032014Assets 2016: $1,690,146Liabilities 2016: $1,948,529Net Assets 2016: -$258,3832016Assets 2017: $4,320,185Liabilities 2017: $3,703,249Net Assets 2017: $616,9362017Assets 2018: $4,950,016Liabilities 2018: $3,331,837Net Assets 2018: $1,618,1792018Assets 2019: $6,349,191Liabilities 2019: $3,733,043Net Assets 2019: $2,616,1482019Assets 2021: $8,565,562Liabilities 2021: $5,546,661Net Assets 2021: $3,018,9012021Assets 2022: $9,652,744Liabilities 2022: $5,980,078Net Assets 2022: $3,672,6662022Assets 2023: $10,176,332Liabilities 2023: $6,274,385Net Assets 2023: $3,901,9472023Assets 2024: $12,539,171Liabilities 2024: $7,116,330Net Assets 2024: $5,422,8412024Assets 2025: $12,820,350Liabilities 2025: $7,857,573Net Assets 2025: $4,962,7772025

Highlighted filing

2014

Assets$1,369,528
Liabilities$1,008,625
Net Assets$360,903

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $2,565,2422011Expenses 2012: $3,982,7652012Expenses 2013: $4,054,2592013Revenue 2014: $5,362,282Expenses 2014: $4,806,937Net Income 2014: $555,3452014Revenue 2016: $6,144,373Expenses 2016: $6,900,795Net Income 2016: -$756,4222016Revenue 2017: $6,953,597Expenses 2017: $6,078,278Net Income 2017: $875,3192017Revenue 2018: $7,665,812Expenses 2018: $6,664,569Net Income 2018: $1,001,2432018Revenue 2019: $8,529,494Expenses 2019: $7,531,525Net Income 2019: $997,9692019Revenue 2021: $10,368,055Expenses 2021: $9,885,731Net Income 2021: $482,3242021Revenue 2022: $10,210,655Expenses 2022: $9,556,890Net Income 2022: $653,7652022Revenue 2023: $10,253,613Expenses 2023: $10,024,332Net Income 2023: $229,2812023Revenue 2024: $11,378,419Expenses 2024: $9,857,525Net Income 2024: $1,520,8942024Revenue 2025: $12,102,918Expenses 2025: $12,562,982Net Income 2025: -$460,0642025

Highlighted filing

2014

Revenue$5,362,282
Expenses$4,806,937
Net Income$555,345
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Dec 18, 2014
Return Version
2013v4.0
Gross Receipts
$5,362,282
Mission and Program Overview

Mission

Summit learning charter provides a learning community that offers academic instruction and support preparing students for the transition to the world of work or post-secondary education.

Estacada charter schools provide a learning community that offers academic instruction and support preparing students for the transition to the world of work or post-secondary education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$633,679$1,287,846▲ $654,167
Land, Buildings, and Equipment, Net$65,317$36,287▼ $29,030
Prepaid Expenses and Deferred Charges$28,029$33,405▲ $5,376
Accounts Receivable-$11,990-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$727,025$1,369,528▲ $642,503
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$53,061$1,008,585▲ $955,524
Mortgage Notes Payable Secured by Investment Property$65,756--
Deferred Revenue$210$40▼ $170
Total Liabilities$119,027$1,008,625▲ $889,598
Net Assets / Fund Balance
Unrestricted Net Assets$607,998$360,903▼ $247,095
Total Net Assets Fund Balance$607,998$360,903▼ $247,095
Total Liabilities and Net Assets / Fund Balance$727,025$1,369,528▲ $642,503

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$36,287$50,803$87,090
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rick SlaterAdministratorFT$111,617$111,617

Board Members and Trustees

NameTitle
Cyndi RathbunChair
Lauri HillBoard Member
Matt DayBoard Member
Megan HelzermanBoard Member
Robin DoranSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Richard Slater Ridgeline TechnologyTechnical Consulting-$113,122
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,362,282
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$555,345

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,362,282
Total Revenue per Audited Statements
$5,362,282
Total Revenue per Form 990
$5,362,282
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,819,884
Salaries, Compensation, and Employee Benefits$1,987,053
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,107,707$123,079-$1,230,786
Pension Plan Contributions$285,178$31,686-$316,864
Other Employee Benefits$187,927$20,881-$208,808
Payroll Taxes$105,726$11,747-$117,473
Current Officers, Directors, Trustees, and Key Employees$67,873$45,249-$113,122
Fees for Services Other$49,298$32,865-$82,163
Occupancy$65,899$7,322-$73,221
Office Expenses$32,175$3,575-$35,750
Depreciation Depletion$29,030--$29,030
Travel$23,180$2,575-$25,755
Advertising$17,021--$17,021
Insurance-$14,469-$14,469
Other Expenses$3,316$368-$3,684
Interest$2,307--$2,307
Total Functional Expenses$4,513,121$293,816$0$4,806,937

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,806,937
Total Expenses per Audited Statements$4,806,937
Total Expenses per Form 990$4,806,937
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

A draft of the form 990 was reviewed by the school administrator and provided to the board prior to submission.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

School administrator compensation reviewed by board, compared with industry study of comparable data.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Reasonable requests for financial statements and governing documents are furnished upon request.

Filing and Contact Details

Filer

EIN
26-2499995
Phone
5036305001

Signing Officer

Name
Rick Slater
Title
Administrator
Signed
2014-12-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rick Slater
Formed
2008
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
32
Volunteers
10

Preparer

Preparer
Richard V Proulx CPA
Phone
5032223338
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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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IRS990/PayrollTaxesGrp/ProgramServicesAmt0105726
IRS990/PayrollTaxesGrp/TotalAmt0117473
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt031686
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0285178
IRS990/PensionPlanContributionsGrp/TotalAmt0316864
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt028029
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt033405
IRS990/PrincipalOfficerNm0RICK SLATER
IRS990/PriorPeriodAdjustmentsAmt0-802440
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05362282
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05362282
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02217730
IRS990/PYProgramServiceRevenueAmt04678394
IRS990/PYRevenuesLessExpensesAmt0624135
IRS990/PYSalariesCompEmpBnftPaidAmt01836529
IRS990/PYTotalExpensesAmt04054259
IRS990/PYTotalRevenueAmt04678394
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0555345
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt05362282
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt036287
IRS990ScheduleD/EquipmentGrp/DepreciationAmt050803
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt087090
IRS990ScheduleD/ExpensesSubtotalAmt04806937
IRS990ScheduleD/RevenueSubtotalAmt05362282
IRS990ScheduleD/TotalBookValueLandBuildingsAmt036287
IRS990ScheduleD/TotalExpensesPerForm990Amt04806937
IRS990ScheduleD/TotalRevenuePerForm990Amt05362282
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05362282
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04806937
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL RECEIVES FUNDS FROM THE ESTACADA SCHOOL DISTRICT WHICH IS BASED ON AVERAGE DAILY MEMBERSHIP (ADM) MULTIPLIED BY THE NUMBER OF STUDENTS ENROLLED.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1IN ACCORDANCE WITH REVENUE PROCEDURE 75-50, THE SCHOOL ANNUALLY MAKES ITS RACIALLY NONDISCRIMINITORY POLICY KNOWN TO ALL SEGMENTS OF THE GENERAL COMMUNITY BY PUBLISHING A NOTICE OF ITS POLICY IN A NEWSPAPER OF GENERAL CIRCULATION SERVING ALL RACIAL SEGMENTS OF THE COMMUNITY. THE NOTICE USES THE FONT, TYPE AND WORDING SUGGESTED BY THE REVENUE PROCEDURE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE FORM 990 WAS REVIEWED BY THE SCHOOL ADMINISTRATOR AND PROVIDED TO THE BOARD PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SCHOOL ADMINISTRATOR COMPENSATION REVIEWED BY BOARD, COMPARED WITH INDUSTRY STUDY OF COMPARABLE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REASONABLE REQUESTS FOR FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE FURNISHED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0727025
IRS990/TotalAssetsEOYAmt01369528
IRS990/TotalAssetsGrp/BOYAmt0727025
IRS990/TotalAssetsGrp/EOYAmt01369528
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0293816
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04513121
IRS990/TotalFunctionalExpensesGrp/TotalAmt04806937
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0119027
IRS990/TotalLiabilitiesEOYAmt01008625
IRS990/TotalLiabilitiesGrp/BOYAmt0119027
IRS990/TotalLiabilitiesGrp/EOYAmt01008625
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0607998
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0360903
IRS990/TotalProgramServiceExpensesAmt04513121
IRS990/TotalProgramServiceRevenueAmt05362282
IRS990/TotalReportableCompFromOrgAmt0111617
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05362282
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05362282
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0727025
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01369528
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt02575
IRS990/TravelGrp/ProgramServicesAmt023180
IRS990/TravelGrp/TotalAmt025755
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0607998
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0360903
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10C/O ORGANZIATION
IRS990/USAddress/City0ESTACADA
IRS990/USAddress/State0OR
IRS990/USAddress/ZIPCode097023
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.estacadacharters.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICK SLATER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-12-18
ReturnHeader/Filer/BusinessName/BusinessNameLine10Estacada Web Academy
ReturnHeader/Filer/BusinessNameControlTxt0ESTA
ReturnHeader/Filer/EIN0262499995

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.8$7.86$4.96$12.1$12.6$0.46
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.5$7.12$5.42$11.4$9.86$1.52
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.2$6.27$3.90$10.3$10.0$0.23
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.65$5.98$3.67$10.2$9.56$0.65
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.57$5.55$3.02$10.4$9.89$0.48
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.35$3.73$2.62$8.53$7.53$1.00
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.95$3.33$1.62$7.67$6.66$1.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.32$3.70$0.62$6.95$6.08$0.88
2016Detailed filing. Detailed filing data is available for this year.$1.69$1.95$0.26$6.14$6.90$0.76
2014Detailed filing. Detailed filing data is available for this year.$1.37$1.01$0.36$5.36$4.81$0.56
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.12$0.61$4.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.63$0.02$3.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.32$0.23$2.57
Peer Organizations

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