Civic Intelligence

The Early Manuscripts Electronic Library

990 • Fiscal year 2018 • EIN 35-2253653

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 12, 2019

904 Silver Spur RoadRolling Hills Estates, CA 90274

(909) 896-5900

Siviq Scores

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

Liabilities / Assets

66th percentile

0.12x

Higher debt load relative to assets than 66% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

62nd percentile

0.07x

Higher debt load relative to revenue than 62% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

86th percentile

33%

Higher net margin than 86% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

70th percentile

$58,800

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

95th percentile

126%

Faster asset growth than 95% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

89th percentile

66%

Faster revenue growth than 89% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$376,761

Up $210,393 (+126%) from 2017

Net Assets

Up

$330,404

Up $210,183 (+175%) from 2017

Liabilities

Up

$46,357

Up $210 (+0.5%) from 2017

Revenue

Up

$639,620

Up $254,766 (+66%) from 2017

Expenses

Up

$428,443

Up $65,140 (+18%) from 2017

Net Income

Up

$211,177

Up $189,626 (+880%) from 2017

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $388,042Liabilities 2012: $12,585Net Assets 2012: $375,4572012Assets 2013: $308,080Liabilities 2013: $2,418Net Assets 2013: $305,6622013Assets 2014: $344,097Liabilities 2014: $14,723Net Assets 2014: $329,3742014Assets 2015: $105,512Liabilities 2015: $13,953Net Assets 2015: $91,5592015Assets 2016: $145,623Liabilities 2016: $46,953Net Assets 2016: $98,6702016Assets 2017: $166,368Liabilities 2017: $46,147Net Assets 2017: $120,2212017Assets 2018: $376,761Liabilities 2018: $46,357Net Assets 2018: $330,4042018Assets 2019: $190,491Liabilities 2019: $51,165Net Assets 2019: $139,3262019Assets 2020: $350,367Liabilities 2020: $70,196Net Assets 2020: $280,1712020Assets 2021: $255,621Liabilities 2021: $80,667Net Assets 2021: $174,9542021Assets 2022: $260,232Liabilities 2022: $47,957Net Assets 2022: $212,2752022Assets 2024: $251,761Liabilities 2024: $47,765Net Assets 2024: $203,9962024

Highlighted filing

2018

Assets$376,761
Liabilities$46,357
Net Assets$330,404

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $544,5762012Revenue 2013: $481,350Expenses 2013: $551,141Net Income 2013: -$69,7912013Revenue 2014: $473,624Expenses 2014: $449,912Net Income 2014: $23,7122014Revenue 2015: $145,818Expenses 2015: $383,633Net Income 2015: -$237,8152015Revenue 2016: $372,142Expenses 2016: $365,039Net Income 2016: $7,1032016Revenue 2017: $384,854Expenses 2017: $363,303Net Income 2017: $21,5512017Revenue 2018: $639,620Expenses 2018: $428,443Net Income 2018: $211,1772018Revenue 2019: $336,094Expenses 2019: $527,172Net Income 2019: -$191,0782019Revenue 2020: $482,160Expenses 2020: $333,279Net Income 2020: $148,8812020Revenue 2021: $68,374Expenses 2021: $181,629Net Income 2021: -$113,2552021Revenue 2022: $206,250Expenses 2022: $203,115Net Income 2022: $3,1352022Revenue 2024: $436,224Expenses 2024: $268,891Net Income 2024: $167,3332024

Highlighted filing

2018

Revenue$639,620
Expenses$428,443
Net Income$211,177
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 12, 2019
Return Version
2018v3.1
Gross Receipts
$639,620
Mission and Program Overview

Mission

Use digital technologies to preserve and provide access to historical source materials, especially ancient and medieval manuscripts and rare books.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$19,947$244,226▲ $224,279
Savings and Temporary Cash Investments$93,555$93,097▼ $458
Land, Buildings, and Equipment, Net$52,548$39,120▼ $13,428
Loans From Officers Directors$35,611$35,000▼ $611
Other Notes and Loans Receivable, Net$318$318→ $0
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$166,368$376,761▲ $210,393
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$10,536$11,357▲ $821
Total Liabilities$46,147$46,357▲ $210
Net Assets / Fund Balance
Unrestricted Net Assets$120,221$330,404▲ $210,183
Total Net Assets Fund Balance$120,221$330,404▲ $210,183
Total Liabilities and Net Assets / Fund Balance$166,368$376,761▲ $210,393

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,091$283,623$293,714
Other Land Buildings$29,029$90,971$120,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael B PhelpsChairmanFT$58,800$58,800

Board Members and Trustees

NameTitle
Dimitri AntsosDirector
James A SandersDirector
Matt McGovernDirector
Claudia RappSecretary
Randy MerrittTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$639,578
Program Service Revenue
$0
Investment Income
$42
Other Revenue
$0
All Other Contributions
$639,578
Change in Net Assets
$211,177
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$333,438
Salaries, Compensation, and Employee Benefits$95,005
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$149,471--$149,471
Current Officers, Directors, Trustees, and Key Employees$58,800--$58,800
Other Salaries and Wages$11,700$16,950-$28,650
Depreciation Depletion$13,428--$13,428
Other Expenses$12,042--$12,042
All Other Expenses$8,676$2,605-$11,281
Payroll Taxes$6,091$1,464-$7,555
Fees for Services Accounting-$5,610-$5,610
Conferences and Meetings$4,873--$4,873
Insurance-$1,857-$1,857
Office Expenses-$829-$829
Occupancy-$252-$252
Interest-$1-$1
Total Functional Expenses$398,875$29,568$0$428,443
International Activity

International Summary

Employees
1
Spending
$398,875

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Middle EastResearch and DigitizationDigital imaging01$398,875
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$35,611$35,000▼ $611
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed by Chairman and provided to other board members for comment.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Early Manuscripts Electronic Library
EIN
35-2253653
Phone
9098965900
Address
904 Silver Spur Road, Rolling Hills Estates, CA 90274

Signing Officer

Name
Michael B Phelps
Title
President
Signed
2019-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael B Phelps
Voting Board Members
6
Independent Board Members
5
Employees
3

Preparer

Firm
Bruce A Gray CPA
Address
843 Settlers Dr, Milliken, CO 80543-3228
Preparer
Brewster A Gray CPA CGMA
Phone
9705789950
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Currency Translation = -$994

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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/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0379204
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt032
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0281627
IRS990/PYProgramServiceRevenueAmt05618
IRS990/PYRevenuesLessExpensesAmt021551
IRS990/PYSalariesCompEmpBnftPaidAmt081676
IRS990/PYTotalExpensesAmt0363303
IRS990/PYTotalRevenueAmt0384854
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0211177
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt093555
IRS990/SavingsAndTempCashInvstGrp/EOYAmt093097
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt011000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt011000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0639578
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0379204
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0367632
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0145745
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0472252
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02004411
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt042
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt032
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt010
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt073
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt096
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0253
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt042
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt032
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt010
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt073
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt096
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0253
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99440
IRS990ScheduleA/PublicSupportPY509Pct00.76700
IRS990ScheduleA/PublicSupportTotal509Amt01993411
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt011000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt011000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0639578
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0379204
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0367632
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0145745
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0472252
IRS990ScheduleA/Total509Grp/TotalAmt02004411
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0639620
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0379236
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0367642
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0145818
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0472348
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02004664
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/BookValueAmt010091
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0283623
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0293714
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt029029
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt090971
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0120000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt039120
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0398875
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Middle East
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Digital imaging
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Research and Digitization
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt01
IRS990ScheduleF/SubtotalSpentAmt0398875
IRS990ScheduleF/TotalEmployeeCnt01
IRS990ScheduleF/TotalSpentAmt0398875
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by Chairman and provided to other board members for comment.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Currency Translation = -$994
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0166368
IRS990/TotalAssetsEOYAmt0376761
IRS990/TotalAssetsGrp/BOYAmt0166368
IRS990/TotalAssetsGrp/EOYAmt0376761
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0639578
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029568
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0398875
IRS990/TotalFunctionalExpensesGrp/TotalAmt0428443
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt046147
IRS990/TotalLiabilitiesEOYAmt046357
IRS990/TotalLiabilitiesGrp/BOYAmt046147
IRS990/TotalLiabilitiesGrp/EOYAmt046357
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0120221
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0330404
IRS990/TotalProgramServiceExpensesAmt0398875
IRS990/TotalProgramServiceRevenueAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.48$2.04$4.36$2.69$1.67
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.48$2.12$2.06$2.03$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$0.81$1.75$0.68$1.82$1.13
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.50$0.70$2.80$4.82$3.33$1.49
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.51$1.39$3.36$5.27$1.91
2018Detailed filing. Detailed filing data is available for this year.$3.77$0.46$3.30$6.40$4.28$2.11
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.46$1.20$3.85$3.63$0.22
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.47$0.99$3.72$3.65$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.06$0.14$0.92$1.46$3.84$2.38
2014Detailed filing. Detailed filing data is available for this year.$3.44$0.15$3.29$4.74$4.50$0.24
2013Detailed filing. Detailed filing data is available for this year.$3.08$0.02$3.06$4.81$5.51$0.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.88$0.13$3.75$5.45
Peer Organizations

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