Civic Intelligence

Near West Intergenerational School

990 • Fiscal year 2017 • EIN 27-2054109

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 25, 2018

3805 Terrett AvenueCleveland, OH 44113

(216) 961-4308

Siviq Scores

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

Liabilities / Assets

98th percentile

1.85x

Higher debt load relative to assets than 98% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

88th percentile

1.45x

Higher debt load relative to revenue than 88% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

19th percentile

-11%

Higher net margin than 19% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

48th percentile

$59,568

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

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

Source year 2017

Revenue Growth

Score unavailable

No value available

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

Source year 2017

Assets

$1,838,395

No earlier filing loaded for comparison.

Net Assets

-$1,553,717

No earlier filing loaded for comparison.

Liabilities

$3,392,112

No earlier filing loaded for comparison.

Revenue

$2,345,759

No earlier filing loaded for comparison.

Expenses

$2,602,290

No earlier filing loaded for comparison.

Net Income

-$256,531

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.

$10M$5.0M$0-$5.0MAssets 2017: $1,838,395Liabilities 2017: $3,392,112Net Assets 2017: -$1,553,7172017Assets 2018: $2,065,793Liabilities 2018: $2,927,537Net Assets 2018: -$861,7442018Assets 2019: $2,587,951Liabilities 2019: $3,560,976Net Assets 2019: -$973,0252019Assets 2020: $3,284,548Liabilities 2020: $4,382,673Net Assets 2020: -$1,098,1252020Assets 2021: $3,571,439Liabilities 2021: $4,700,371Net Assets 2021: -$1,128,9322021Assets 2022: $5,009,060Liabilities 2022: $4,140,266Net Assets 2022: $868,7942022Assets 2023: $5,515,374Liabilities 2023: $3,526,739Net Assets 2023: $1,988,6352023Assets 2024: $5,958,564Liabilities 2024: $3,368,907Net Assets 2024: $2,589,6572024Assets 2025: $7,019,661Liabilities 2025: $3,571,232Net Assets 2025: $3,448,4292025

Highlighted filing

2017

Assets$1,838,395
Liabilities$3,392,112
Net Assets-$1,553,717

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2017: $2,345,759Expenses 2017: $2,602,290Net Income 2017: -$256,5312017Revenue 2018: $2,692,693Expenses 2018: $1,477,908Net Income 2018: $1,214,7852018Revenue 2019: $2,798,014Expenses 2019: $2,909,295Net Income 2019: -$111,2812019Revenue 2020: $3,194,510Expenses 2020: $3,319,610Net Income 2020: -$125,1002020Revenue 2021: $3,133,362Expenses 2021: $3,164,169Net Income 2021: -$30,8072021Revenue 2022: $4,565,345Expenses 2022: $2,567,619Net Income 2022: $1,997,7262022Revenue 2023: $4,050,357Expenses 2023: $2,930,516Net Income 2023: $1,119,8412023Revenue 2024: $3,845,597Expenses 2024: $3,244,575Net Income 2024: $601,0222024Revenue 2025: $4,331,159Expenses 2025: $3,472,387Net Income 2025: $858,7722025

Highlighted filing

2017

Revenue$2,345,759
Expenses$2,602,290
Net Income-$256,531
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 25, 2018
Return Version
2016v3.0
Gross Receipts
$2,345,759
Mission and Program Overview

Mission

See Schedule O attached

See Attached

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$528,509$567,114▲ $38,605
Pledges and Grants Receivable$227,197$122,205▼ $104,992
Accounts Receivable$8,692$98,260▲ $89,568
Prepaid Expenses and Deferred Charges$4,158$7,264▲ $3,106
Land, Buildings, and Equipment, Net-$0-
Total Assets$1,538,944$1,838,395▲ $299,451
Other Assets Total$770,388$1,043,552▲ $273,164
Liabilities
Other Liabilities$2,334,202$2,853,296▲ $519,094
Accounts Payable and Accrued Expenses$495,336$529,069▲ $33,733
Deferred Revenue$6,592$9,747▲ $3,155
Total Liabilities$2,836,130$3,392,112▲ $555,982
Net Assets / Fund Balance
Unrestricted Net Assets$-1,297,186$-1,553,717▼ $256,531
Total Net Assets Fund Balance$-1,297,186$-1,553,717▼ $256,531
Total Liabilities and Net Assets / Fund Balance$1,538,944$1,838,395▲ $299,451

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0--
Other Land Buildings$0--
Land$0--
Equipment$0--
Leasehold Improvements$0--
Other Assets Org$1,043,552--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016----$0
2015----$0
2014----$0
2013----$0
2012----$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Molly ToussantPrincipalFT$59,568$59,568
Andres Perez-CharnecoDirector of OperationsFT$45,755$45,755

Board Members and Trustees

NameTitle
Mark SaffranBoard Chair
Andrew MaleBoard Member
David AttonBoard Member
David MerrimanBoard Member
Lee TrotterBoard Member
Lynn PharesBoard Member
Mark CharvatBoard Member
Molly WimbiscusBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$2,129,806
Program Service Revenue
$56,423
Investment Income
$0
Other Revenue
$159,530
All Other Contributions
$40,094
Change in Net Assets
$-256,531

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,345,759
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,345,759
Total Revenue per Form 990
$2,345,759
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,514,160
Other Expenses$1,088,130
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$800,387$107,045-$907,432
Pension Plan Contributions$342,716$49,476-$392,192
Fees for Services Other$266,806$39,180-$305,986
Occupancy$238,339$31,876-$270,215
Fees for Services Management$0$216,694-$216,694
Current Officers, Directors, Trustees, and Key Employees$108,588$14,523-$123,111
Other Employee Benefits$69,634$10,757-$80,391
Fees for Services Legal$0$60,812-$60,812
Other Expenses$32,432$4,338-$36,770
Information Technology$16,529$2,211-$18,740
Payroll Taxes$9,936$1,098-$11,034
Fees for Services Accounting$0$9,531-$9,531
All Other Expenses$2,096$3,035-$5,131
Insurance$3,965$530-$4,495
Office Expenses$3,323$444-$3,767
Conferences and Meetings$2,704$0-$2,704
Advertising$0$2,070-$2,070
Travel$0$17-$17
Total Functional Expenses$2,042,497$559,793$0$2,602,290

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,602,290
Total Expenses per Audited Statements$2,602,290
Total Expenses per Form 990$2,602,290
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$2,843,758
Pension Deferred Inflows$9,538
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 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
Yes

Governance Explanations

Part VI, Line 19

Documents are available upon request.

Part VI, Line 15A/15B

The School's Board determines appropriate compensation for this position using comparability data, and within the confines of the budget.

Part VI, Line 12C

All Board Members review an resubmit their conflict of interest statements annually.

Part VI, Line 11B

Form 990 is sent to the Finance committee of the Board for review and acceptance.

Part VI, Line 3 - Management Company

Breakthrough Charter Schools Services: Administration, Operations, Human Resources, Student Recruitment, Information Technology Support, Finance and Accounting.

Filing and Contact Details

Filer

Filer Name
Near West Intergenerational School
EIN
27-2054109
Phone
2169614308
Address
3805 Terrett Avenue, Cleveland, OH 44113

Signing Officer

Name
James G Zupka
Title
Partner
Signed
2018-01-25
Discuss with paid preparer
No

Organization Details

Formed
2010
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
33
Volunteers
100

Preparer

Firm
James G Zupka CPA Inc
Address
5240 East 98th Street, Garfield Heights, OH 44125
Preparer
James G Zupka
Phone
2164756136
Supplemental Narrative

Additional Explanations

Part I, Line 1 and Part III, Line 1 and 4A

Near West Intergenerational School's mission is to connect, create and guide a multigenerational community of lifelong learners and spirited citizens. It serves K-8 students and older adults with an innovative developmental approach that includes real life experiences and community relationships. Last year, Near West Intergenerational School was rated #3 in the entire city of Cleveland for student achievement. Each multi-age classroom (spanning 3-4 year of age and varied abilities), creates a dynamic and individualized learning environment where everyone can be both a teacher and learner. Progressing at their own pace, students move fluidly through developmental stages based on mastery (no social promotion). The Intergenerational Schools are also recipients of the national Eisner Prize for Intergenerational Excellence. The Eisner Prize recognizes individuals or non-profit organizations for efforts to unite multiple generations-especially seniors and youth- and bring about positive, lasting changes in their communities. Students regularly interact with diverse adults and elders who participate as mentors, tutors and co-learners. Community partnerships are key and every class adopts a long term care facility's residents for regular visits and activities. The School also partners with local high schools, colleges and nonprofits for regular programming, including Cleveland Music Settlement, Kentucky Community Garden, Tailspinner Children's Theater, MiCasita Early Learning Center, etc. to offer a rich and joyful learning experience.

Part IX, Line 11G

Program Fees- Professional & Technical $167,681, Printing & Binding $224, Student Transportation $7083, and Food Service $91,818. Management and General Expenses- Professional and Technical $39,180.

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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt34338
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IRS990/OtherExpensesGrp/ProgramServicesAmt162072
IRS990/OtherExpensesGrp/ProgramServicesAmt236075
IRS990/OtherExpensesGrp/ProgramServicesAmt332432
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0107045
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01098
IRS990/PayrollTaxesGrp/ProgramServicesAmt09936
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt049476
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0342716
IRS990/PensionPlanContributionsGrp/TotalAmt0392192
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0227197
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0122205
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04158
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07264
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Brooke King
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0Other Operating Revenue
IRS990/ProgramServiceRevenueGrp/Desc1Materials and Fees
IRS990/ProgramServiceRevenueGrp/Desc2Extracurricular Activities
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt053209
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12585
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2629
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12585
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2629
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt091818
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt081477
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IRS990/PYContributionsGrantsAmt02052427
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IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01090233
IRS990/PYOtherRevenueAmt0141014
IRS990/PYProgramServiceRevenueAmt020080
IRS990/PYRevenuesLessExpensesAmt0-156311
IRS990/PYSalariesCompEmpBnftPaidAmt01279599
IRS990/PYTotalExpensesAmt02369832
IRS990/PYTotalRevenueAmt02213521
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-256531
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
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IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0134476
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/EndingBalanceAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02602290
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01043552
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Pension Deferred Outflow
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09538
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12843758
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Pension Deferred Inflows
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net Pension Liability
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02345759
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01043552
IRS990ScheduleD/TotalBookValueProgramRltdAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt02602290
IRS990ScheduleD/TotalLiabilityAmt02853296
IRS990ScheduleD/TotalRevenuePerForm990Amt02345759
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02345759
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02602290
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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The School's Board determines appropriate compensation for this position using comparability data, and within the confines of the budget.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All Board Members review an resubmit their conflict of interest statements annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is sent to the Finance committee of the Board for review and acceptance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Near West Intergenerational School's mission is to connect, create and guide a multigenerational community of lifelong learners and spirited citizens. It serves K-8 students and older adults with an innovative developmental approach that includes real life experiences and community relationships. Last year, Near West Intergenerational School was rated #3 in the entire city of Cleveland for student achievement. Each multi-age classroom (spanning 3-4 year of age and varied abilities), creates a dynamic and individualized learning environment where everyone can be both a teacher and learner. Progressing at their own pace, students move fluidly through developmental stages based on mastery (no social promotion). The Intergenerational Schools are also recipients of the national Eisner Prize for Intergenerational Excellence. The Eisner Prize recognizes individuals or non-profit organizations for efforts to unite multiple generations-especially seniors and youth- and bring about positive, lasting changes in their communities. Students regularly interact with diverse adults and elders who participate as mentors, tutors and co-learners. Community partnerships are key and every class adopts a long term care facility's residents for regular visits and activities. The School also partners with local high schools, colleges and nonprofits for regular programming, including Cleveland Music Settlement, Kentucky Community Garden, Tailspinner Children's Theater, MiCasita Early Learning Center, etc. to offer a rich and joyful learning experience.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Program Fees- Professional & Technical $167,681, Printing & Binding $224, Student Transportation $7083, and Food Service $91,818. Management and General Expenses- Professional and Technical $39,180.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Breakthrough Charter Schools Services: Administration, Operations, Human Resources, Student Recruitment, Information Technology Support, Finance and Accounting.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Line 15a/15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part I, Line 1 and Part III, Line 1 and 4a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part VI, Line 3 - Management Company
IRS990ScheduleR/AssetExchangeInd0false

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