Civic Intelligence

Vsa Indiana Inc

990 • Fiscal year 2014 • EIN 35-1529183

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 16, 2014

1505 N Delaware Street46202

(317) 974-4123

Siviq Scores

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

Liabilities / Assets

77th percentile

0.10x

Higher debt load relative to assets than 77% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

77th percentile

0.06x

Higher debt load relative to revenue than 77% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

44th percentile

0.7%

Higher net margin than 44% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

89th percentile

$40,185

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

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

Source year 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

$272,511

No earlier filing loaded for comparison.

Net Assets

$243,962

No earlier filing loaded for comparison.

Liabilities

$28,549

No earlier filing loaded for comparison.

Revenue

$477,995

No earlier filing loaded for comparison.

Expenses

$474,615

No earlier filing loaded for comparison.

Net Income

$3,380

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.

$1.5M$1.0M$500K$0Assets 2014: $272,511Liabilities 2014: $28,549Net Assets 2014: $243,9622014Assets 2015: $274,285Liabilities 2015: $26,664Net Assets 2015: $247,6212015Assets 2017: $340,010Liabilities 2017: $38,647Net Assets 2017: $301,3632017Assets 2018: $237,729Liabilities 2018: $35,660Net Assets 2018: $202,0692018Assets 2019: $271,012Liabilities 2019: $35,390Net Assets 2019: $235,6222019Assets 2020: $388,024Liabilities 2020: $101,205Net Assets 2020: $286,8192020Assets 2021: $444,203Liabilities 2021: $37,178Net Assets 2021: $407,0252021Assets 2022: $507,558Liabilities 2022: $50,250Net Assets 2022: $457,3082022Assets 2023: $769,032Liabilities 2023: $85,554Net Assets 2023: $683,4782023Assets 2024: $1,291,407Liabilities 2024: $58,865Net Assets 2024: $1,232,5422024

Highlighted filing

2014

Assets$272,511
Liabilities$28,549
Net Assets$243,962

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $477,995Expenses 2014: $474,615Net Income 2014: $3,3802014Revenue 2015: $482,720Expenses 2015: $479,061Net Income 2015: $3,6592015Revenue 2017: $547,469Expenses 2017: $492,370Net Income 2017: $55,0992017Revenue 2018: $437,351Expenses 2018: $536,645Net Income 2018: -$99,2942018Revenue 2019: $597,249Expenses 2019: $563,696Net Income 2019: $33,5532019Revenue 2020: $624,859Expenses 2020: $573,662Net Income 2020: $51,1972020Revenue 2021: $623,487Expenses 2021: $503,281Net Income 2021: $120,2062021Revenue 2022: $684,998Expenses 2022: $634,715Net Income 2022: $50,2832022Revenue 2023: $989,182Expenses 2023: $763,012Net Income 2023: $226,1702023Revenue 2024: $1,481,196Expenses 2024: $932,132Net Income 2024: $549,0642024

Highlighted filing

2014

Revenue$477,995
Expenses$474,615
Net Income$3,380
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 16, 2014
Return Version
2013v3.1
Gross Receipts
$477,995
Mission and Program Overview

Mission

Artmix inc.'s mission is to provide access to lifelong learning and creative expression through the arts for people with disabilities in indiana.

Vsai's mission is to provide access to lifelong learning and creative expression through the arts for people with disabilities in indiana.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$121,239$156,338▲ $35,099
Pledges and Grants Receivable$83,440$83,990▲ $550
Savings and Temporary Cash Investments$17,164$17,173▲ $9
Accounts Receivable$37,842$7,800▼ $30,042
Prepaid Expenses and Deferred Charges$3,582$3,755▲ $173
Land, Buildings, and Equipment, Net$2,194$2,907▲ $713
Other Notes and Loans Receivable, Net-$548-
Total Assets$265,461$272,511▲ $7,050
Liabilities
Other Liabilities$22,011$24,106▲ $2,095
Accounts Payable and Accrued Expenses$2,868$4,443▲ $1,575
Total Liabilities$24,879$28,549▲ $3,670
Net Assets / Fund Balance
Unrestricted Net Assets$217,207$217,795▲ $588
Temporarily Rstr Net Assets$23,375$26,167▲ $2,792
Total Net Assets Fund Balance$240,582$243,962▲ $3,380
Total Liabilities and Net Assets / Fund Balance$265,461$272,511▲ $7,050

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,907$87,694$90,601
Leasehold Improvements-$61,633$61,633
Compensation and Service Providers

Employees

NameTitleBaseTotal
Gayle HoltmanPresident/ce$40,185$40,185

Board Members and Trustees

NameTitle
Allison KegleyChair
Anna KirkmanVice Chair
Ben BennettBoard Member
Bruce WestphalBoard Member
Cary WoodsBoard Member
Diane SeybertBoard Member
JUDY O'BANNONBoard Member
Joyce SommersBoard Member
Lois TempletonBoard Member
Michael KaufmannBoard Member
Michelle ThompsonBoard Member
Shane KellerBoard Member
PHIL O'MALLEYSecretary
Ron LenzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$399,918
Program Service Revenue
$77,915
Investment Income
$162
Other Revenue
$0
All Other Contributions
$399,918
Change in Net Assets
$3,380
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$339,887
Other Expenses$134,728
Total Fundraising Expense$26,224
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$244,413$51,229$17,291$312,933
Occupancy$30,648$6,424$2,168$39,240
Office Expenses$22,332$4,681$1,580$28,593
Payroll Taxes$21,052$4,413$1,489$26,954
Fees for Services Accounting$17,341$3,635$1,227$22,203
All Other Expenses$8,489$1,778$601$10,868
Insurance$4,489$941$318$5,748
Travel$3,972$832$281$5,085
Advertising$3,165$663$224$4,052
Other Expenses$2,531$531$179$3,241
Depreciation Depletion$932$195$66$1,193
Conferences and Meetings$92$19$7$118
Total Functional Expenses$370,693$77,698$26,224$474,615
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
Accrued Payroll$21,730
Other Payables$1,932
Pension Payable$444
Accrued Vacation-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 11B

The finance sub-committee of the board will review the completed form 990 and recommend the full board's approval. All voting members of the full board will receive a copy of the form 990 before it is filed and the approval will be documented.

Form 990, Page 6, Part VI, Line 12C

The organization's policy and procedures handbook states that any board member with a conflict of interest must recuse him/herself from any vote or other action by the board with respect to such conflict. Monitoring for the existence of conflicts of interest is a shared responsibility of the ceo and the board executive committee.

Form 990, Page 6, Part VI, Line 15A

The executive committee of the board reviews the executive director's salary, which is generally based upon the salary level of the executive directors in similar organizations with commensurate experience.

Form 990, Page 6, Part VI, Line 19

Governing documents and financial statements are available upon request. All audit reports and accompanying financial statements are also on file with the state board of accounts.

Filing and Contact Details

Filer

EIN
35-1529183
Phone
3179744123

Signing Officer

Name
Gayle Holtman
Title
President/CEO
Phone
3179744123
Signed
2014-10-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gayle Holtman
Formed
1980
Legal Domicile
In
Voting Board Members
14
Independent Board Members
14
Employees
52
Volunteers
50

Preparer

Preparer
Gregory L Simons
Phone
3177823070
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

District partners programming consisted primarily of statewide services for k-12 students with disabilities, young adults, and teachers in selected school systems and other community settings throughout the state.

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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/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt051229
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0244413
IRS990/OtherSalariesAndWagesGrp/TotalAmt0312933
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0548
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01489
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04413
IRS990/PayrollTaxesGrp/ProgramServicesAmt021052
IRS990/PayrollTaxesGrp/TotalAmt026954
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt083440
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt083990
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03582
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03755
IRS990/PrincipalOfficerNm0GAYLE HOLTMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0FEES FOR SERVICE
IRS990/ProgramServiceRevenueGrp/Desc1CLASS FEES
IRS990/ProgramServiceRevenueGrp/Desc2STUDENT ARTWORK
IRS990/ProgramServiceRevenueGrp/Desc3SCOOP SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt063725
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16378
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt25402
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32410
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt063725
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16378
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt25402
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32410
IRS990/ProgSrvcAccomActy2Grp/Desc0RESIDENCY PROGRAMMING CONSISTED OF CENTRAL AND STATEWIDE PROGRAMMING WITHIN SELECTED SCHOOL SYSTEMS PLACING A VSA TEACHING PROGRAM IN LIEU OF A LACK OF AN ARTS PROGRAM OR IN CONJUNCTION WITH EXISTING CLASSROOM ARTS PROGRAMS. ALTHOUGH PRIMARILY FUNDED BY GRANT MONIES, MODEST SCHOOL MATCHING FEES RECEIVED FROM THE SCHOOLS WERE REALIZED IN THE AMOUNT OF 60,250.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt051625
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt060250
IRS990/ProgSrvcAccomActy3Grp/Desc0FESTIVAL AND EVENTS PROGRAMMING CONSISTED PRIMARILY OF: 1) CENTRAL INDIANA FESTIVALS CONDUCTED AT THE VSA FACILITIES. 2) CENTRAL AND STATEWIDE ONE-DAY FESTIVALS AND EVENTS. 3) ONGOING FESTIVALS CONDUCTED STATEWIDE AT THE VARIOUS PARK, SCHOOL, AND COMMUNITY VENUES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt015588
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt02410
IRS990/ProgSrvcAccomActyOtherGrp/Desc0DISTRICT PARTNERS PROGRAMMING CONSISTED PRIMARILY OF STATEWIDE SERVICES FOR K-12 STUDENTS WITH DISABILITIES, YOUNG ADULTS, AND TEACHERS IN SELECTED SCHOOL SYSTEMS AND OTHER COMMUNITY SETTINGS THROUGHOUT THE STATE.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0188958
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0245741
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0146
IRS990/PYOtherExpensesAmt0120974
IRS990/PYProgramServiceRevenueAmt096772
IRS990/PYRevenuesLessExpensesAmt0-67529
IRS990/PYSalariesCompEmpBnftPaidAmt0289214
IRS990/PYTotalExpensesAmt0410188
IRS990/PYTotalRevenueAmt0342659
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt03380
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt015255
IRS990/SavingsAndTempCashInvstGrp/BOYAmt017164
IRS990/SavingsAndTempCashInvstGrp/EOYAmt017173
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0399918
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0245741
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0438856
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0408383
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0350544
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01843442
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0162
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0146
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01295
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01606
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt077915
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99910
IRS990ScheduleA/PublicSupportPY170Pct00.99710
IRS990ScheduleA/PublicSupportTotal170Amt01843442
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0399918
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0245741
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0438856
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0408383
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0350544
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01843442
IRS990ScheduleA/TotalSupportAmt01845048
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt02907
IRS990ScheduleD/EquipmentGrp/DepreciationAmt087694
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt090601
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt061633
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt061633
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt021730
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11932
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2444
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER PAYABLES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PENSION PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED VACATION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02907
IRS990ScheduleD/TotalLiabilityAmt024106
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DISTRICT PARTNERS PROGRAMMING CONSISTED PRIMARILY OF STATEWIDE SERVICES FOR K-12 STUDENTS WITH DISABILITIES, YOUNG ADULTS, AND TEACHERS IN SELECTED SCHOOL SYSTEMS AND OTHER COMMUNITY SETTINGS THROUGHOUT THE STATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FINANCE SUB-COMMITTEE OF THE BOARD WILL REVIEW THE COMPLETED FORM 990 AND RECOMMEND THE FULL BOARD'S APPROVAL. ALL VOTING MEMBERS OF THE FULL BOARD WILL RECEIVE A COPY OF THE FORM 990 BEFORE IT IS FILED AND THE APPROVAL WILL BE DOCUMENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S POLICY AND PROCEDURES HANDBOOK STATES THAT ANY BOARD MEMBER WITH A CONFLICT OF INTEREST MUST RECUSE HIM/HERSELF FROM ANY VOTE OR OTHER ACTION BY THE BOARD WITH RESPECT TO SUCH CONFLICT. MONITORING FOR THE EXISTENCE OF CONFLICTS OF INTEREST IS A SHARED RESPONSIBILITY OF THE CEO AND THE BOARD EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS THE EXECUTIVE DIRECTOR'S SALARY, WHICH IS GENERALLY BASED UPON THE SALARY LEVEL OF THE EXECUTIVE DIRECTORS IN SIMILAR ORGANIZATIONS WITH COMMENSURATE EXPERIENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. ALL AUDIT REPORTS AND ACCOMPANYING FINANCIAL STATEMENTS ARE ALSO ON FILE WITH THE STATE BOARD OF ACCOUNTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt023375
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt026167
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false

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