Civic Intelligence

Seeds of Excellence Early Learning

EIN 27-1556002 • 501(c)3 • Austell, GA

Profile

Seeds of excellence christian academy provides christian teaching dedicated to nurturing the whole child: spirit, mind, and body.

7680 The Bluffs Suite 600-700Austell, GA 30168-7754

www.seedsofexcellenceca.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

68th percentile

0.22x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

40th percentile

0.04x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

6th percentile

-55%

Higher net margin than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

75th percentile

$122,813

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

85th percentile

32%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

83rd percentile

52%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$270,770

Up $66,020 (+32%) from 2021

Liabilities

Down

$58,912

Down $14,099 (-19%) from 2021

Net Assets

Up

$211,858

Up $80,119 (+61%) from 2021

Operations
Liabilities / Revenue40th percentileNet Margin6th percentile

Revenue

Up

$1,633,458

Up $556,175 (+52%) from 2021

Expenses

Up

$2,534,357

Up $809,456 (+47%) from 2021

Net Income

Down

-$900,899

Down $253,281 (-39%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$200K$0-$200KAssets 2019: $109,016Liabilities 2019: $59,732Net Assets 2019: $49,2842019Assets 2020: $72,252Liabilities 2020: $248,851Net Assets 2020: -$176,5992020Assets 2021: $204,750Liabilities 2021: $73,011Net Assets 2021: $131,7392021Assets 2022: $270,770Liabilities 2022: $58,912Net Assets 2022: $211,8582022

Highlighted filing

2022

Assets$270,770
Liabilities$58,912
Net Assets$211,858
Open 2022 Filing

Operations Trend

Revenue Growth83rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2019: $1,434,620Expenses 2019: $1,759,070Net Income 2019: -$324,4502019Revenue 2020: $643,461Expenses 2020: $1,452,290Net Income 2020: -$808,8292020Revenue 2021: $1,077,283Expenses 2021: $1,724,901Net Income 2021: -$647,6182021Revenue 2022: $1,633,458Expenses 2022: $2,534,357Net Income 2022: -$900,8992022

Highlighted filing

2022

Revenue$1,633,458
Expenses$2,534,357
Net Income-$900,899
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$270,770
Liabilities
$58,912
Net assets
$211,858
Revenue
$1,633,458
Expenses
$2,534,357
Net income
-$900,899
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.27$0.06$0.21$1.63$2.53$0.90
2021Detailed filing. Detailed filing data is available for this year.$0.20$0.07$0.13$1.08$1.72$0.65
2020Detailed filing. Detailed filing data is available for this year.$0.07$0.25$0.18$0.64$1.45$0.81
2019Detailed filing. Detailed filing data is available for this year.$0.11$0.06$0.05$1.43$1.76$0.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$1,633,458
Mission and Program Overview

Mission

Seeds of excellence christian academy provides christian teaching dedicated to nurturing the whole child: spirit, mind, and body.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$182,397$253,141▲ $70,744
Land, Buildings, and Equipment, Net$22,353$17,629▼ $4,724
Total Assets$204,750$270,770▲ $66,020
Liabilities
Accounts Payable and Accrued Expenses$34,110$56,927▲ $22,817
Other Liabilities$38,901$1,985▼ $36,916
Total Liabilities$73,011$58,912▼ $14,099
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$131,739$211,858▲ $80,119
Total Net Assets Fund Balance$131,739$211,858▲ $80,119
Total Liabilities and Net Assets / Fund Balance$204,750$270,770▲ $66,020

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,629$18,592$36,221
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul PuzigTreasurer--$122,813$122,813
Nina BronnerPresident of Board--$93,124$93,124
Eugene WallaceCEO & Head of SchoolFT$76,050-$76,050

Board Members and Trustees

NameTitle
Alfred WatkinsBoard Director
Angela HairstonBoard Director
A Stacie OwensSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$464,192
Program Service Revenue
$1,169,266
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-900,899
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,639,983
Other Expenses$894,374
Total Fundraising Expense$52,884
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,225,794$171,041$28,507$1,425,342
Depreciation Depletion$171,454$23,924$3,987$199,365
Occupancy$151,211$21,099$3,517$175,827
Office Expenses$141,298$19,716$3,286$164,300
Payroll Taxes$86,442$12,062$2,010$100,514
Current Officers, Directors, Trustees, and Key Employees$65,403$9,126$1,521$76,050
Other Expenses$37,967$5,177$2,667$43,144
Other Employee Benefits$32,746$4,569$762$38,077
Fees for Services Other$700$22,500$6,107$29,307
Interest$16,586$2,262-$18,848
Insurance$13,320$1,816-$15,136
Advertising$1,000-$520$1,520
Fees for Services Accounting-$590-$590
All Other Expenses$100$390-$490
Total Functional Expenses$2,157,699$323,774$52,884$2,534,357
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
Due to Epicenter$1,985
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 35% controlled entity
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The board is given the opportunity to review and approve the 990 prior to its filing.”

Form 990, Part VI, Section B, Line 15

“The board, chair, and umbrella board decide on compensation for all entity employees based on years of service, performance, cost of living evaluation.”

Form 990, Part VI, Section C, Line 19

“Seeds of excellence christian academy will make its records available for public inspection during regular business hours at the principal office address.”

Filing and Contact Details

Filer

Filer Name
Seeds of Excellence Early Learning
EIN
27-1556002
Phone
6784265560
Address
7680 THE BLUFFS SUITE 600-700, AUSTELL, GA 30168-7754
Doing Business As
Seeds of Excellence Christian Acad

Signing Officer

Name
Eugene Wallace
Title
Head of School
Phone
6784265560
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eugene Wallace
Formed
2009
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
3
Employees
56
Volunteers
15

Preparer

Firm
Carr Riggs & Ingram LLC
Address
4004 SUMMIT BLVD NE SUITE 800, ATLANTA, GA 30319
Preparer
Tiffany T Orr CPA
Phone
7703948000
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

“1. Library media services with full time librarian to increase language/literacy scores. 2. Athletic program with full-time athletic director and coach to include after-school program for flag football, basketball, soccer, track/field. 3. Arts program to include drama productions and ballet/dance classes 4. Foreign language program to add new part-time mandarin chinese teacher.”

FORM 990, PART XI, LINE 9:

“Transfer from church 981,018.”

Financial Statement Notes

PART X, LINE 2:

“Under section 501(c)(3) of the internal revenue code, the church is exempt from taxes on income other than unrelated business income. There was no unrelated business income for the years ended december 31, 2022 and 2021. For the years ended december 31, 2022 and 2021, the church has federal and state income tax nol carryforwards of approximately $22,737,000 and $23,063,000, respectively. The church utilizes the accounting requirements associated with uncertainty in income taxes using the provisions of financial accounting standards board (fasb) asc 740, income taxes. Using that guidance, tax positions initially need to be recognized in the consolidated financial statements when it is more-likely-than-not the positions will be sustained upon examination by the tax authorities. It also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As of december 31, 2022 and 2021, the church has no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements.”

Raw XML AppendixShowing 400 of 449 raw XML fields

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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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt017629
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018592
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt036221
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01985
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO EPICENTER
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE CHURCH IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021. FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, THE CHURCH HAS FEDERAL AND STATE INCOME TAX NOL CARRYFORWARDS OF APPROXIMATELY $22,737,000 AND $23,063,000, RESPECTIVELY. THE CHURCH UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2022 AND 2021, THE CHURCH HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017629
IRS990ScheduleD/TotalLiabilityAmt01985
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0OUR NONDISCRIMINATORY POLICY IS PUBLISHED ON OUR WEBSITE FOR PROSPECTIVE FAMILIES AS WELL AS IN OUR APPLICATION AND ADMISSIONS DOCUMENT. WE WILL HAVE OUR NONDISCRIMINATORY POLICY PUBLISHED IN A NEWSPAPER FOR GENERAL CIRCULATION THAT SERVICES ALL RACIAL SEGMENTS OF THE COMMUNITY.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt01. LIBRARY MEDIA SERVICES WITH FULL TIME LIBRARIAN TO INCREASE LANGUAGE/LITERACY SCORES. 2. ATHLETIC PROGRAM WITH FULL-TIME ATHLETIC DIRECTOR AND COACH TO INCLUDE AFTER-SCHOOL PROGRAM FOR FLAG FOOTBALL, BASKETBALL, SOCCER, TRACK/FIELD. 3. ARTS PROGRAM TO INCLUDE DRAMA PRODUCTIONS AND BALLET/DANCE CLASSES 4. FOREIGN LANGUAGE PROGRAM TO ADD NEW PART-TIME MANDARIN CHINESE TEACHER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD IS GIVEN THE OPPORTUNITY TO REVIEW AND APPROVE THE 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD, CHAIR, AND UMBRELLA BOARD DECIDE ON COMPENSATION FOR ALL ENTITY EMPLOYEES BASED ON YEARS OF SERVICE, PERFORMANCE, COST OF LIVING EVALUATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEEDS OF EXCELLENCE CHRISTIAN ACADEMY WILL MAKE ITS RECORDS AVAILABLE FOR PUBLIC INSPECTION DURING REGULAR BUSINESS HOURS AT THE PRINCIPAL OFFICE ADDRESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRANSFER FROM CHURCH 981,018.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0WORD OF FAITH FAMILY WORSHIP CENTER
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CHRISTIAN ALLIANCE OF PASTORS INC
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1581947898
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PASTORAL CARE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1CHURCH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0212 RIVERSIDE PARKWAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1212 RIVERSIDE PARKWAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0AUSTELL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1AUSTELL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd030168
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0981018
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0WORD OF FAITH FAMILY WORSHIP CENTER
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IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
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IRS990/SubjectToProxyTaxInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0464192
IRS990/TotalEmployeeCnt056
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt052884
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0323774
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02157699
IRS990/TotalFunctionalExpensesGrp/TotalAmt02534357
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt073011
IRS990/TotalLiabilitiesEOYAmt058912
IRS990/TotalLiabilitiesGrp/BOYAmt073011
IRS990/TotalLiabilitiesGrp/EOYAmt058912
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0131739
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0211858
IRS990/TotalOtherCompensationAmt070849
IRS990/TotalProgramServiceExpensesAmt02157699
IRS990/TotalProgramServiceRevenueAmt01169266
IRS990/TotalReportableCompFromOrgAmt076050
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01169266
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01633458
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0204750

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