Civic Intelligence

Rancho Los Cerritos Foundation

990 • Fiscal year 2015 • EIN 33-0618231

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 12, 2016

4600 N Virginia RoadLong Beach, CA 90807-1916

(562) 206-2040

Siviq Scores

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

Liabilities / Assets

24th percentile

0.01x

Higher debt load relative to assets than 24% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

26th percentile

0.02x

Higher debt load relative to revenue than 26% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

74th percentile

15%

Higher net margin than 74% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

61st percentile

$84,240

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

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

Source year 2015

Revenue Growth

Score unavailable

No value available

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

Source year 2015

Assets

$2,289,089

No earlier filing loaded for comparison.

Net Assets

$2,269,517

No earlier filing loaded for comparison.

Liabilities

$19,572

No earlier filing loaded for comparison.

Revenue

$851,432

No earlier filing loaded for comparison.

Expenses

$726,689

No earlier filing loaded for comparison.

Net Income

$124,743

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.

$4.0M$3.0M$2.0M$1.0M$0Assets 2015: $2,289,089Liabilities 2015: $19,572Net Assets 2015: $2,269,5172015Assets 2016: $2,438,977Liabilities 2016: $23,463Net Assets 2016: $2,415,5142016Assets 2017: $2,610,217Liabilities 2017: $384,329Net Assets 2017: $2,225,8882017Assets 2018: $1,805,289Liabilities 2018: $485,228Net Assets 2018: $1,320,0612018Assets 2019: $1,920,676Liabilities 2019: $449,180Net Assets 2019: $1,471,4962019Assets 2020: $2,231,374Liabilities 2020: $431,183Net Assets 2020: $1,800,1912020Assets 2021: $2,512,679Liabilities 2021: $450,874Net Assets 2021: $2,061,8052021Assets 2022: $2,367,648Liabilities 2022: $448,362Net Assets 2022: $1,919,2862022Assets 2023: $2,740,634Liabilities 2023: $546,558Net Assets 2023: $2,194,0762023Assets 2024: $3,075,088Liabilities 2024: $864,229Net Assets 2024: $2,210,8592024

Highlighted filing

2015

Assets$2,289,089
Liabilities$19,572
Net Assets$2,269,517

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2015: $851,432Expenses 2015: $726,689Net Income 2015: $124,7432015Revenue 2016: $969,699Expenses 2016: $812,875Net Income 2016: $156,8242016Revenue 2017: $1,256,415Expenses 2017: $1,259,899Net Income 2017: -$3,4842017Revenue 2018: $1,432,246Expenses 2018: $2,296,234Net Income 2018: -$863,9882018Revenue 2019: $1,695,844Expenses 2019: $1,616,897Net Income 2019: $78,9472019Revenue 2020: $1,988,911Expenses 2020: $1,752,847Net Income 2020: $236,0642020Revenue 2021: $1,540,496Expenses 2021: $1,392,468Net Income 2021: $148,0282021Revenue 2022: $3,451,605Expenses 2022: $3,397,839Net Income 2022: $53,7662022Revenue 2023: $1,896,404Expenses 2023: $1,755,283Net Income 2023: $141,1212023Revenue 2024: $2,133,660Expenses 2024: $2,219,928Net Income 2024: -$86,2682024

Highlighted filing

2015

Revenue$851,432
Expenses$726,689
Net Income$124,743
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 12, 2016
Return Version
2014v6.0
Gross Receipts
$897,350
Mission and Program Overview

Mission

Support the Rancho in preserving the historic site and providing educational opportunities about the areas cultural heritage.

Providing for the preservation, restoration, operation and interpretation of the Rancho.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,046,912$1,114,957▲ $68,045
Cash and Non-Interest-Bearing Accounts$832,943$1,085,676▲ $252,733
Pledges and Grants Receivable$181,389--
Land, Buildings, and Equipment, Net$86,030$74,825▼ $11,205
Inventories for Sale or Use-$13,631-
Total Assets$2,147,274$2,289,089▲ $141,815
Liabilities
Accounts Payable and Accrued Expenses$2,500$19,572▲ $17,072
Total Liabilities$2,500$19,572▲ $17,072
Net Assets / Fund Balance
Unrestricted Net Assets$907,284$1,072,871▲ $165,587
Temporarily Rstr Net Assets$837,350$779,351▼ $57,999
Permanently Rstr Net Assets$400,140$417,295▲ $17,155
Total Net Assets Fund Balance$2,144,774$2,269,517▲ $124,743
Total Liabilities and Net Assets / Fund Balance$2,147,274$2,289,089▲ $141,815

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$74,825$19,577$94,402

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$400,140-▲ $17,155-$417,295
2013$388,485-▲ $11,655-$400,140
2012$377,170-▲ $11,315-$388,485
2011$366,193-▲ $10,977-$377,170
2010$355,536-▲ $10,657-$366,193
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ellen CalomirisDirectorFT$84,240$84,240

Board Members and Trustees

NameTitle
William LorbeerChairperson
Craig CarterVice Chairperson
Alan FoxDirector
Barbara Bixby BlackwellDirector
Craig SmithDirector
David GeorgeDirector
Dennis EschenDirector
Jean Bixby SmithDirector
Kenneth DamiDirector
Lee ShoagDirector
Margie NewellDirector
Patrick MurphyDirector
Richard DempseyDirector
Ron AriasDirector
Susan Anderson WiseDirector
Vicki HoldenDirector
Vicki PardDirector
John FielderChief Financial Officer
Mary Hancock HindsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$696,534
Program Service Revenue
$86,783
Investment Income
$16,044
Other Revenue
$52,071
All Other Contributions
$226,534
Change in Net Assets
$124,743

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Audited Revenue Reconciliation

Revenue per Audited Statements
$851,432
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$851,432
Total Revenue per Form 990
$851,432
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$464,694
Other Expenses$261,995
Total Fundraising Expense$71,588
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$232,566$48,737$46,196$327,499
Comp Disqual Persons$63,180$10,530$10,530$84,240
Other Expenses$51,049--$51,049
Payroll Taxes$23,324$4,961$4,748$33,033
Other Employee Benefits$14,067$2,992$2,863$19,922
Advertising$15,730$1,457-$17,187
Insurance$9,913$1,652$1,652$13,217
Fees for Services Other$9,339$1,556$1,557$12,452
Depreciation Depletion$9,962$1,245$1,245$12,452
Office Expenses$4,040$4,635$2,797$11,472
Total Functional Expenses$577,336$77,765$71,588$726,689

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$726,689
Total Expenses per Audited Statements$726,689
Total Expenses per Form 990$726,689
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$81,437
Fundraising Direct Expenses$29,366
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$81,437$81,437$29,366$52,071
Total Events$81,437$81,437$29,366$52,071
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
No
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 B, line 11

A copy of the return was made available to the board members prior to filing the return.

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

The Organization requires an annual review for conflicts of interest which is documented in writing

Form 990, Part VI, Section B, line 15A

The board of directors reviews and approves the compensation of the Executive Director. The board considers comparability data and there is contemporaneous substantiation of the deliberation and decision.

Form 990, Part VI, Section C, line 18

The Organization makes its form 1023 and 990 available to the general public at its corporate offices during normal business hours.

Form 990, Part VI, Section C, line 19

The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public at its corporate offices during normal business hours.

Filing and Contact Details

Filer

Filer Name
Rancho Los Cerritos Foundation
EIN
33-0618231
Phone
5622062040
Address
4600 N VIRGINIA ROAD, LONG BEACH, CA 90807-1916

Signing Officer

Name
Ellen Calomiris
Title
Executive Director
Phone
5625701755
Signed
2016-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ellen Calomiris
Formed
1994
Legal Domicile
CA
Voting Board Members
20
Independent Board Members
20
Employees
13
Volunteers
150

Preparer

Firm
Kenneth Cecil Accountancy Corp
Address
6700 E PACIFIC COAST HIGHWAY, LONG BEACH, CA 90803
Preparer
Kenneth Cecil
Phone
5625948794
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The process has not changed.

Financial Statement Notes

Part III, Line 1A:

The Organization has elected as permitted under generall accepted accounting standards, not to report on its balance sheet or statment of activities information related to historical treasures held for public exhibition, education or research in the furtherance of public service.

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IRS990/Form990PartVIISectionAGrp/PersonNm4Ron Arias
IRS990/Form990PartVIISectionAGrp/PersonNm5Barbara Bixby Blackwell
IRS990/Form990PartVIISectionAGrp/PersonNm6Kenneth Dami
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IRS990/GainOrLossGrp/SecuritiesAmt05901
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt020
IRS990/GovernmentGrantsAmt0470000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt022453
IRS990/GrossReceiptsAmt0897350
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt020
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/FundraisingAmt01652
IRS990/InsuranceGrp/ManagementAndGeneralAmt01652
IRS990/InsuranceGrp/ProgramServicesAmt09913
IRS990/InsuranceGrp/TotalAmt013217
IRS990/InventoriesForSaleOrUseGrp/EOYAmt013631
IRS990/InvestmentIncomeGrp/ExclusionAmt010143
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt010143
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01046912
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01114957
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt019577
IRS990/LandBldgEquipBasisNetGrp/BOYAmt086030
IRS990/LandBldgEquipBasisNetGrp/EOYAmt074825
IRS990/LandBldgEquipCostOrOtherBssAmt094402
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt016552
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Support the Rancho in preserving the historic site and providing educational opportunities about the areas cultural heritage.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02144774
IRS990/NetAssetsOrFundBalancesEOYAmt02269517
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt05901
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt05901
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt052071
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt052071
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt02797
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04635
IRS990/OfficeExpensesGrp/ProgramServicesAmt04040
IRS990/OfficeExpensesGrp/TotalAmt011472
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02863
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02992
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt014067
IRS990/OtherEmployeeBenefitsGrp/TotalAmt019922
IRS990/OtherExpensesGrp/Desc0Major restorations
IRS990/OtherExpensesGrp/Desc1Museum operations
IRS990/OtherExpensesGrp/ProgramServicesAmt0144166
IRS990/OtherExpensesGrp/ProgramServicesAmt151049
IRS990/OtherExpensesGrp/TotalAmt0144166
IRS990/OtherExpensesGrp/TotalAmt151049
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt046196
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt048737
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0232566
IRS990/OtherSalariesAndWagesGrp/TotalAmt0327499
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt04748
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04961
IRS990/PayrollTaxesGrp/ProgramServicesAmt023324
IRS990/PayrollTaxesGrp/TotalAmt033033
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0400140
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0417295
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0181389
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Ellen Calomiris
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Program Services
IRS990/ProgramServiceRevenueGrp/Desc1Museum Shop Net Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt079055
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt17728
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt079055
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17728
IRS990/ProgSrvcAccomActy2Grp/Desc0Education projects including research and materials for living history programs. Material and supplies for teen docent and school programs as well as other programs. Museum operations.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0433170
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt086783
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01662710
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt019529
IRS990/PYOtherExpensesAmt0500808
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt053167
IRS990/PYRevenuesLessExpensesAmt0984613
IRS990/PYSalariesCompEmpBnftPaidAmt0249985
IRS990/PYTotalExpensesAmt0750793
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01735406
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0124743
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0696534
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01570450
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0186819
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0172277
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0287258
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02913338
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt016044
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt019529
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt04761
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0-24224
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt010917
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt027027
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt086783
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt053167
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt065092
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt047870
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt039196
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0292108
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt016044
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt019529
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt04761
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0-24224
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt010917
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt027027
IRS990ScheduleA/InvestmentIncomeCYPct00.00840
IRS990ScheduleA/InvestmentIncomePYPct00.00910
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99160
IRS990ScheduleA/PublicSupportPY509Pct00.99090
IRS990ScheduleA/PublicSupportTotal509Amt03205446
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0783317
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01623617
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0251911
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0220147
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0326454
IRS990ScheduleA/Total509Grp/TotalAmt03205446
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0799361
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01643146
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0256672

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