Civic Intelligence

Orchard Park Fire District - Ems Inc.

990 • Fiscal year 2018 • EIN 27-0975133

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 07, 2019

3920 Taylor Road PO Box 488Orchard Park, NY 14127

(716) 662-2619

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.63x

Higher debt load relative to assets than 92% of similar nonprofits.

2018 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

35th percentile

0.22x

Higher debt load relative to revenue than 35% of similar nonprofits.

2018 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2018

Net Margin

43rd percentile

9.0%

Higher net margin than 43% of similar nonprofits.

2018 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

92nd percentile

$21,502

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2018 filings • NTEE M24 • $1M-$5M nonprofits • Source year 2018

Asset Growth

88th percentile

18%

Faster asset growth than 88% of similar nonprofits.

2018 filings • NTEE M24 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

56th percentile

3.7%

Faster revenue growth than 56% of similar nonprofits.

2018 filings • NTEE M24 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$692,867

Up $103,472 (+18%) from 2017

Net Assets

Up

$259,779

Up $175,467 (+208%) from 2017

Liabilities

Down

$433,088

Down $71,995 (-14%) from 2017

Revenue

Up

$1,940,747

Up $69,184 (+3.7%) from 2017

Expenses

Up

$1,765,280

Up $18,185 (+1.0%) from 2017

Net Income

Up

$175,467

Up $50,999 (+41%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2016: $371,242Liabilities 2016: $411,398Net Assets 2016: -$40,1562016Assets 2017: $589,395Liabilities 2017: $505,083Net Assets 2017: $84,3122017Assets 2018: $692,867Liabilities 2018: $433,088Net Assets 2018: $259,7792018Assets 2019: $710,754Liabilities 2019: $418,455Net Assets 2019: $292,2992019Assets 2020: $965,859Liabilities 2020: $656,622Net Assets 2020: $309,2372020Assets 2021: $913,599Liabilities 2021: $577,004Net Assets 2021: $336,5952021Assets 2022: $1,118,302Liabilities 2022: $743,554Net Assets 2022: $374,7482022Assets 2023: $1,094,387Liabilities 2023: $638,033Net Assets 2023: $456,3542023Assets 2024: $954,107Liabilities 2024: $518,570Net Assets 2024: $435,5372024

Highlighted filing

2018

Assets$692,867
Liabilities$433,088
Net Assets$259,779

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $1,799,368Expenses 2016: $1,875,573Net Income 2016: -$76,2052016Revenue 2017: $1,871,563Expenses 2017: $1,747,095Net Income 2017: $124,4682017Revenue 2018: $1,940,747Expenses 2018: $1,765,280Net Income 2018: $175,4672018Revenue 2019: $1,910,875Expenses 2019: $1,878,355Net Income 2019: $32,5202019Revenue 2020: $1,875,366Expenses 2020: $1,858,428Net Income 2020: $16,9382020Revenue 2021: $2,112,787Expenses 2021: $2,085,429Net Income 2021: $27,3582021Revenue 2022: $2,290,434Expenses 2022: $2,252,281Net Income 2022: $38,1532022Revenue 2023: $2,841,987Expenses 2023: $2,760,381Net Income 2023: $81,6062023Revenue 2024: $3,231,203Expenses 2024: $3,252,020Net Income 2024: -$20,8172024

Highlighted filing

2018

Revenue$1,940,747
Expenses$1,765,280
Net Income$175,467
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 7, 2019
Return Version
2018v3.1
Gross Receipts
$1,948,548
Mission and Program Overview

Mission

Provide 24 hour emergency rescue and first aid services to residents of the town of orchard park, ny.

Provide 24 hour emergency rescue and first aid service to residents of the town of orchard park, ny.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$307,169$299,575▼ $7,594
Cash and Non-Interest-Bearing Accounts$173,980$212,429▲ $38,449
Land, Buildings, and Equipment, Net$63,258$151,148▲ $87,890
Savings and Temporary Cash Investments$28,301$29,715▲ $1,414
Prepaid Expenses and Deferred Charges$16,687$0▼ $16,687
Total Assets$589,395$692,867▲ $103,472
Liabilities
Other Liabilities$300,939$386,849▲ $85,910
Accounts Payable and Accrued Expenses$204,144$46,239▼ $157,905
Total Liabilities$505,083$433,088▼ $71,995
Net Assets / Fund Balance
Unrestricted Net Assets$84,312$259,779▲ $175,467
Total Net Assets Fund Balance$84,312$259,779▲ $175,467
Total Liabilities and Net Assets / Fund Balance$589,395$692,867▲ $103,472

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$151,148$169,330$320,478
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul BoddenVice President-$21,502-$21,502
Penny Jo JensenSecretary/treasurerPT$9,000$9,000$18,000
Gregory GillDirector-$12,162-$12,162

Board Members and Trustees

NameTitle
Frank WierzbowskiChairman
Kenneth MachemerPresident
Marylyn WeichmannDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$3,525
Program Service Revenue
$1,853,848
Investment Income
$8,722
Other Revenue
$74,652
All Other Contributions
$3,525
Change in Net Assets
$175,467

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,940,747
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,940,747
Total Revenue per Form 990
$1,940,747
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,108,516
Other Expenses$656,764
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$729,244$139,227-$868,471
Fees for Services Other-$132,995-$132,995
Pension Plan Contributions$104,380$21,274-$125,654
All Other Expenses$72,266$5,609-$77,875
Insurance$75,526--$75,526
Payroll Taxes$59,596$12,131-$71,727
Occupancy$39,768$8,232-$48,000
Depreciation Depletion$43,706--$43,706
Current Officers, Directors, Trustees, and Key Employees$33,664$9,000-$42,664
Other Expenses$29,925$11,201-$29,925
Office Expenses-$21,841-$21,841
Fees for Services Accounting-$21,300-$21,300
Interest$13,927--$13,927
Fees for Services Legal-$11,678-$11,678
Total Functional Expenses$1,370,792$394,488$0$1,765,280

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,765,280
Total Expenses per Audited Statements$1,765,280
Total Expenses per Form 990$1,765,280
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable Op Fire District$297,210
Line of Credit Payable$64,829
Notes Payable$24,810
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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, Part VI, Section A, Line 6

The members consist of 5 members of the board of fire commissioners of the orchard park fire district.

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

Members elect the governing body annually.

Form 990, Part VI, Section B, Line 11B

The president, treasurer and director of ems operations review the form 990 prior to filing.

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

The board of directors updates conflicts of interest policy annually.

Form 990, Part VI, Section B, Line 15

The salaries of management are determined by the board of directors.

Form 990, Part VI, Section C, Line 18

The board of directors provides the governing documents, conflict of interest policy, and financial statements available to the public upon request.

Form 990, Part VI, Section C, Line 19

The board of directors provides the governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Orchard Park Fire District - Ems Inc
EIN
27-0975133
Phone
7166622619
Address
3920 TAYLOR ROAD PO BOX 488, ORCHARD PARK, NY 14127

Signing Officer

Name
Paul Bodden
Title
President
Phone
7166621127
Signed
2019-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Bodden
Formed
2009
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
67
Volunteers
44

Preparer

Firm
Bonadio & Co Llp
Address
100 CORPORATE PARKWAY SUITE 200, AMHERST, NY 14226
Preparer
Justin N Reid
Phone
7162506600
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03160
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt050
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt06735
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt023
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0952
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt030
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt045
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt023
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01073
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01800058
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01720258
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01681257
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01626229
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01467537
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt08295339
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt053790
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt080913
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt069845
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt04944
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt08439
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0217931
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt023
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0952
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt045
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt023
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01073
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt062831
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt066280
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt048236
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt037347
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt038649
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0253343
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97100
IRS990ScheduleA/PublicSupportPY509Pct00.97370
IRS990ScheduleA/PublicSupportTotal509Amt08520005
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01857373
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01804331
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01751152
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01631173
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01475976
IRS990ScheduleA/Total509Grp/TotalAmt08520005
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01920227
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01871563
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01799418
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01668565
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01514648
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08774421
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0151148
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0169330
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0320478
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01765280
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt024810
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1297210
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt264829
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NOTE PAYABLE OP FIRE DISTRICT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LINE OF CREDIT PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01940747
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0151148
IRS990ScheduleD/TotalExpensesPerForm990Amt01765280
IRS990ScheduleD/TotalLiabilityAmt0386849
IRS990ScheduleD/TotalRevenuePerForm990Amt01940747
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01940747
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01765280
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS CONSIST OF 5 MEMBERS OF THE BOARD OF FIRE COMMISSIONERS OF THE ORCHARD PARK FIRE DISTRICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT THE GOVERNING BODY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRESIDENT, TREASURER AND DIRECTOR OF EMS OPERATIONS REVIEW THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS UPDATES CONFLICTS OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SALARIES OF MANAGEMENT ARE DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS PROVIDES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF DIRECTORS PROVIDES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
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 B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ORCHARD PARK FIRE DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0161110163
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FIRE RESCUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 11
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt030 SCHOOL STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ORCHARD PARK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd014127
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0297210
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1166261
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt262831
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt311700
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FAIR MARKET VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2FAIR MARKET VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ORCHARD PARK FIRE DISTRICT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1ORCHARD PARK FIRE DISTRICT

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