Civic Intelligence

Western Agricultural Processors Assoc

990 • Fiscal year 2013 • EIN 26-4687735

Jan 01, 2013 to Dec 31, 2013 • Filed on Mar 10, 2014

1785 N Fine Avenue93727-1616

(559) 252-0684

Siviq Scores

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

Liabilities / Assets

47th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

48th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Net Margin

57th percentile

5.2%

Higher net margin than 57% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Asset Growth

Score unavailable

No value available

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

Source year 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

$45,977

No earlier filing loaded for comparison.

Net Assets

$45,977

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$336,346

No earlier filing loaded for comparison.

Expenses

$319,008

No earlier filing loaded for comparison.

Net Income

$17,338

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.

$300K$200K$100K$0Assets 2013: $45,977Liabilities 2013: $0Net Assets 2013: $45,9772013Assets 2014: $129,083Liabilities 2014: $46,623Net Assets 2014: $82,4602014Assets 2015: $91,207Liabilities 2015: $33,603Net Assets 2015: $57,6042015Assets 2016: $79,506Liabilities 2016: $20,305Net Assets 2016: $59,2012016Assets 2017: $89,457Liabilities 2017: $6,713Net Assets 2017: $82,7442017Assets 2018: $225,653Liabilities 2018: $124,801Net Assets 2018: $100,8522018Assets 2019: $118,273Liabilities 2019: $45,905Net Assets 2019: $72,3682019Assets 2020: $137,304Liabilities 2020: $33,245Net Assets 2020: $104,0592020Assets 2021: $141,814Liabilities 2021: $20,304Net Assets 2021: $121,5102021Assets 2022: $191,476Liabilities 2022: $7,979Net Assets 2022: $183,4972022Assets 2023: $242,787Liabilities 2023: $1,679Net Assets 2023: $241,1082023Assets 2024: $268,337Liabilities 2024: $29,191Net Assets 2024: $239,1462024

Highlighted filing

2013

Assets$45,977
Liabilities$0
Net Assets$45,977

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2013: $336,346Expenses 2013: $319,008Net Income 2013: $17,3382013Revenue 2014: $417,887Expenses 2014: $381,404Net Income 2014: $36,4832014Revenue 2015: $435,765Expenses 2015: $460,621Net Income 2015: -$24,8562015Revenue 2016: $474,570Expenses 2016: $477,823Net Income 2016: -$3,2532016Revenue 2017: $542,945Expenses 2017: $519,470Net Income 2017: $23,4752017Revenue 2018: $637,457Expenses 2018: $616,087Net Income 2018: $21,3702018Revenue 2019: $687,249Expenses 2019: $703,180Net Income 2019: -$15,9312019Revenue 2020: $559,411Expenses 2020: $526,936Net Income 2020: $32,4752020Revenue 2021: $890,262Expenses 2021: $863,892Net Income 2021: $26,3702021Revenue 2022: $1,048,121Expenses 2022: $960,374Net Income 2022: $87,7472022Revenue 2023: $1,066,566Expenses 2023: $1,008,955Net Income 2023: $57,6112023Revenue 2024: $1,050,964Expenses 2024: $1,052,926Net Income 2024: -$1,9622024

Highlighted filing

2013

Revenue$336,346
Expenses$319,008
Net Income$17,338
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Mar 10, 2014
Return Version
2013v3.0
Gross Receipts
$336,346
Mission and Program Overview

Mission

Providing technical assistance for environmental and safety issues to agricultural industries.

This corporation is a nonprofit mutual benefit corporation organized under the nonprofit mutual benefit corporation law. The purpose of this corporation is to engage in any lawful act or activity, other than credit union business, for which a corporation may be organized under such law. The specific purposes of this corporation are to promote the progress and development of the agricultural processing industry in general and in particular focus on environmental and safety issues affecting the agricultural processing industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$20,236$40,352▲ $20,116
Land, Buildings, and Equipment, Net$10,986$5,625▼ $5,361
Total Assets$31,222$45,977▲ $14,755
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,583--
Total Liabilities$2,583$0▼ $2,583
Net Assets / Fund Balance
Unrestricted Net Assets$28,639$45,977▲ $17,338
Total Net Assets Fund Balance$28,639$45,977▲ $17,338
Total Liabilities and Net Assets / Fund Balance$31,222$45,977▲ $14,755

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,625$31,452$37,077
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bob LangeChairman
Earl WilliamsFormer President
Roger a IsomPresident/CEO
Don Van Schuyver1st Vice Chairman
Don Barton2nd Vice Chairman
Casey CreamerVice President
Butch CoburnDirector
Lincoln ForryDirector
Mark KazarianDirector
Mike KelleyDirector
Elda BrueggemannDirector of Environmental
Aimee BrooksDirector of Regulatory Affairs
Mark TurmonSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$215,425
Program Service Revenue
$120,921
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$17,338

Audited Revenue Reconciliation

Revenue per Audited Statements
$336,346
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$336,346
Total Revenue per Form 990
$336,346
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$209,184
Salaries, Compensation, and Employee Benefits$109,824
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$93,369
Conferences and Meetings---$45,179
Payments to Affiliates---$35,000
Fees for Services Lobbying---$30,938
Travel---$16,925
Office Expenses---$10,714
All Other Expenses---$8,110
Payroll Taxes---$7,862
Pension Plan Contributions---$7,250
Other Expenses---$7,082
Insurance---$6,966
Fees for Services Accounting---$3,532
Fees for Services Legal---$1,454
Other Employee Benefits---$1,343
Total Functional Expenses$0$0$0$319,008

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$319,008
Total Expenses per Audited Statements$318,742
Expenses per Audited Statements$313,692
Expenses Not Reported on Financial Statements$5,316
Other Expense Adjustments$5,316
Expenses Not Reported on Form 990$5,050
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$8,029
Total Nondeductible Lobbying and Political Cost$8,029
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The association has members.

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

The membership submits nominations and holds elections annually.

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

The members approve the actions of the board of directors and officers annually.

Form 990, Part VI, Section B, Line 11

Form 990 is not reviewed by the board. It is reviewed by the president before filing.

Form 990, Part VI, Section C, Line 19

Records are made available to the public upon request

Filing and Contact Details

Filer

EIN
26-4687735
Phone
5592520684

Signing Officer

Name
Roger Isom
Title
Prsident
Phone
5592520684
Signed
2014-03-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Isom
Formed
2009
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Preparer
Todd Landry
Phone
9094665252
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

The association's policy is to prepare its financial statements on a modified cash basis of accounting; consequently, revenues are recognized when received rather than when earned, and expenses are recognized when cash is disbursed rather than when the obligation is incurred. The significant modifications to the cash basis include recording acquisitions of property and equipment as assets and depreciating rather than expensing the assets acquired and recording notes payable as liabilities rather than as expenditures when payments are made.

FORM 990, PART XII, LINE 2C:

The board of directors reviews the audited financial statements and selects the independent auditor.

Financial Statement Notes

PART X, LINE 2:

The association's current income tax return and those for the immediate three previous years are subject to examination and adjustment by the internal revenue service. For many states, the immediate four previous years are subject to examination and adjustment.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Expenses separately designated as a political action committee fund expense

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Association transfers to political action committee fund

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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/Form990PartVIISectionAGrp/TitleTxt2CHAIRMAN
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0252889
IRS990/ReconcilationRevenueExpnssAmt017338
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/CarriedOverAmt00
IRS990ScheduleC/DuesAssessmentsAmt0215425
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt08029
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt08029
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt08029
IRS990ScheduleD/EquipmentGrp/BookValueAmt05625
IRS990ScheduleD/EquipmentGrp/DepreciationAmt031452
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt037077
IRS990ScheduleD/ExpensesNotReportedAmt05050
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05316
IRS990ScheduleD/ExpensesSubtotalAmt0313692
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt05050
IRS990ScheduleD/OtherExpensesNotIncludedAmt05316
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0336346
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION'S CURRENT INCOME TAX RETURN AND THOSE FOR THE IMMEDIATE THREE PREVIOUS YEARS ARE SUBJECT TO EXAMINATION AND ADJUSTMENT BY THE INTERNAL REVENUE SERVICE. FOR MANY STATES, THE IMMEDIATE FOUR PREVIOUS YEARS ARE SUBJECT TO EXAMINATION AND ADJUSTMENT.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1EXPENSES SEPARATELY DESIGNATED AS A POLITICAL ACTION COMMITTEE FUND EXPENSE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ASSOCIATION TRANSFERS TO POLITICAL ACTION COMMITTEE FUND
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05625
IRS990ScheduleD/TotalExpensesPerForm990Amt0319008
IRS990ScheduleD/TotalRevenuePerForm990Amt0336346
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0336346
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0318742
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERSHIP SUBMITS NOMINATIONS AND HOLDS ELECTIONS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS APPROVE THE ACTIONS OF THE BOARD OF DIRECTORS AND OFFICERS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS NOT REVIEWED BY THE BOARD. IT IS REVIEWED BY THE PRESIDENT BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4RECORDS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION'S POLICY IS TO PREPARE ITS FINANCIAL STATEMENTS ON A MODIFIED CASH BASIS OF ACCOUNTING; CONSEQUENTLY, REVENUES ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED, AND EXPENSES ARE RECOGNIZED WHEN CASH IS DISBURSED RATHER THAN WHEN THE OBLIGATION IS INCURRED. THE SIGNIFICANT MODIFICATIONS TO THE CASH BASIS INCLUDE RECORDING ACQUISITIONS OF PROPERTY AND EQUIPMENT AS ASSETS AND DEPRECIATING RATHER THAN EXPENSING THE ASSETS ACQUIRED AND RECORDING NOTES PAYABLE AS LIABILITIES RATHER THAN AS EXPENDITURES WHEN PAYMENTS ARE MADE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF DIRECTORS REVIEWS THE AUDITED FINANCIAL STATEMENTS AND SELECTS THE INDEPENDENT AUDITOR.
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 A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10CALIFORNIA COTTON GROWERS ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine11CALIFORNIA COTTON GINNERS ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0941503256
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1942228995
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO PROMOTE THE PROGRESS AND DEVELOPMENT OF THE COTTON INDUSTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TO PROMOTE THE PROGRESS AND DEVELOPMENT OF THE COTTON INDUSTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine101785 N FINE AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine111785 N FINE AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0FRESNO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City1FRESNO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode093727
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode193727
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt031222
IRS990/TotalAssetsEOYAmt045977
IRS990/TotalAssetsGrp/BOYAmt031222
IRS990/TotalAssetsGrp/EOYAmt045977
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0215425
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0319008
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02583
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt02583
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt028639
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt045977
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt01980
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt01980
IRS990/TotalProgramServiceRevenueAmt0120921
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0120921
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0336346
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt031222
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt045977
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt016925
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt028639
IRS990/UnrestrictedNetAssetsGrp/EOYAmt045977
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101785 N FINE AVENUE
IRS990/USAddress/City0FRESNO
IRS990/USAddress/State0CA

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