Civic Intelligence

Bay Area Chamber Foundation

EIN 38-3182160 • 501(c)3 • Bay City, MI

Profile

To benefit the bay area chamber of commerce in its endeavors.

812 N Water StBay City, MI 48708

n/A

Siviq Scores

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

Liabilities / Assets

88th percentile

0.44x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

0.83x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

72nd percentile

17%

Higher net margin than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

30th percentile

-23%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

31%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$484,297

Down $148,184 (-23%) from 2023

Liabilities

Down

$211,537

Down $192,304 (-48%) from 2023

Net Assets

Up

$272,760

Up $44,120 (+19%) from 2023

Revenue

Up

$255,046

Up $59,675 (+31%) from 2023

Expenses

Up

$210,926

Up $14,868 (+7.6%) from 2023

Net Income

Up

$44,120

Up $44,807 (+6522%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $58,734Net Assets 2010: $58,7342010Assets 2011: $69,897Net Assets 2011: $69,8972011Assets 2012: $63,000Net Assets 2012: $63,0002012Assets 2013: $70,260Liabilities 2013: $0Net Assets 2013: $70,2602013Assets 2014: $79,444Liabilities 2014: $0Net Assets 2014: $79,4442014Assets 2015: $71,330Liabilities 2015: $0Net Assets 2015: $71,3302015Assets 2016: $51,659Liabilities 2016: $02016Assets 2017: $53,153Liabilities 2017: $02017Assets 2018: $71,317Liabilities 2018: $0Net Assets 2018: $71,3172018Assets 2019: $84,139Liabilities 2019: $0Net Assets 2019: $84,1392019Assets 2020: $65,741Liabilities 2020: $0Net Assets 2020: $65,7412020Assets 2021: $61,467Liabilities 2021: $0Net Assets 2021: $61,4672021Assets 2022: $720,967Liabilities 2022: $491,640Net Assets 2022: $229,3272022Assets 2023: $632,481Liabilities 2023: $403,841Net Assets 2023: $228,6402023Assets 2024: $484,297Liabilities 2024: $211,537Net Assets 2024: $272,7602024

Highlighted filing

2024

Assets$484,297
Liabilities$211,537
Net Assets$272,760

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $53,402Expenses 2010: $49,981Net Income 2010: $3,4212010Revenue 2011: $78,583Expenses 2011: $67,420Net Income 2011: $11,1632011Revenue 2012: $74,301Expenses 2012: $81,198Net Income 2012: -$6,8972012Revenue 2013: $65,779Expenses 2013: $58,519Net Income 2013: $7,2602013Revenue 2014: $68,240Expenses 2014: $59,056Net Income 2014: $9,1842014Revenue 2015: $45,013Expenses 2015: $53,127Net Income 2015: -$8,1142015Revenue 2016: $36,124Expenses 2016: $55,795Net Income 2016: -$19,6712016Revenue 2017: $45,508Expenses 2017: $44,014Net Income 2017: $1,4942017Revenue 2018: $68,390Expenses 2018: $50,226Net Income 2018: $18,1642018Revenue 2019: $141,902Expenses 2019: $129,080Net Income 2019: $12,8222019Revenue 2020: $58,941Expenses 2020: $77,339Net Income 2020: -$18,3982020Revenue 2021: $16,709Expenses 2021: $20,983Net Income 2021: -$4,2742021Revenue 2022: $519,330Expenses 2022: $351,470Net Income 2022: $167,8602022Revenue 2023: $195,371Expenses 2023: $196,058Net Income 2023: -$6872023Revenue 2024: $255,046Expenses 2024: $210,926Net Income 2024: $44,1202024

Highlighted filing

2024

Revenue$255,046
Expenses$210,926
Net Income$44,120

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.84$2.12$2.73$2.55$2.11$0.44
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.32$4.04$2.29$1.95$1.96$0.01
2022Detailed filing. Detailed filing data is available for this year.$7.21$4.92$2.29$5.19$3.51$1.68
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.61$0.00$0.61$0.17$0.21$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.00$0.66$0.59$0.77$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.00$0.84$1.42$1.29$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.00$0.71$0.68$0.50$0.18
2017Summary only. Only limited summary data is available for this year.$0.53$0.00$0.46$0.44$0.01
2016Summary only. Only limited summary data is available for this year.$0.52$0.00$0.36$0.56$0.20
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.00$0.71$0.45$0.53$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$0.68$0.59$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$0.66$0.59$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.63$0.74$0.81$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.70$0.79$0.67$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.59$0.53$0.50$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$255,046
Mission and Program Overview

Mission

To benefit the bay area chamber of commerce in its endeavors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$566,402$466,368▼ $100,034
Pledges and Grants Receivable$50,000$0▼ $50,000
Savings and Temporary Cash Investments$16,079$16,079→ $0
Accounts Receivable$0$1,850▲ $1,850
Total Assets$632,481$484,297▼ $148,184
Liabilities
Deferred Revenue$350,719$158,415▼ $192,304
Other Liabilities$53,122$53,122→ $0
Total Liabilities$403,841$211,537▼ $192,304
Net Assets / Fund Balance
Net Assets With Donor Restrictions$222,106$257,077▲ $34,971
Net Assets Without Donor Restrictions$6,534$15,683▲ $9,149
Total Net Assets Fund Balance$228,640$272,760▲ $44,120
Total Liabilities and Net Assets / Fund Balance$632,481$484,297▼ $148,184
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike DeboChair
Heather GallegosImmediate Past Chair
Magen SamynPresident
Jeff QuastVice Chair
Dr Stephen BigelowBoard Member
Mike StodolakBoard Member
Paul WieseBoard Member
Todd ClementsBoard Member
Larry EhrlingerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$254,213
Program Service Revenue
$0
Investment Income
$833
Other Revenue
$0
All Other Contributions
$61,909
Change in Net Assets
$44,120
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$210,926
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$73,025--$73,025
Advertising$72,131--$72,131
Information Technology$40,128--$40,128
Office Expenses-$1,410-$1,410
Other Expenses$600--$600
All Other Expenses$179--$179
Total Functional Expenses$209,516$1,410$0$210,926
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 Chamber$53,122
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

A copy of form 990 is provided to the board prior to filing.

Form 990, Part VI, Section C, Line 18

Information required to be made available for public inspection can be accessed by contacting the organization directly.

Form 990, Part VI, Section C, Line 19

Information required to be made available for public inspection can be accessed by contacting the organization directly.

Filing and Contact Details

Filer

Filer Name
Bay Area Chamber Foundation
EIN
38-3182160
Phone
9898934567
Address
812 N WATER ST, BAY CITY, MI 48708

Signing Officer

Name
Julie Ellis
Title
Treasurer
Phone
9898934567
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Ellis
Formed
1994
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
115

Preparer

Firm
Weinlander Fitzhugh Pc
Address
1600 CENTER AVE, BAY CITY, MI 48708-0775
Preparer
Julie Ellis CPA
Phone
9898935577
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contracted services: program service expenses 73,025. Management and general expenses 0. Fundraising expenses 0. Total expenses 73,025.

Part XII, Line 2C

The process has not changed from the prior year.

Raw XML AppendixShowing 400 of 414 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.

Path#Value
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0195157
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0519327
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt016709
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt058929
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01044335
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0833
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0214
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt012
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01062
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99900
IRS990ScheduleA/PublicSupportPY170Pct00.99960
IRS990ScheduleA/PublicSupportTotal170Amt01044335
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0254213
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0195157
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0519327
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt016709
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt058929
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01044335
IRS990ScheduleA/TotalSupportAmt01045397
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/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt053122
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO CHAMBER
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt053122
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 IS PROVIDED TO THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INFORMATION REQUIRED TO BE MADE AVAILABLE FOR PUBLIC INSPECTION CAN BE ACCESSED BY CONTACTING THE ORGANIZATION DIRECTLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INFORMATION REQUIRED TO BE MADE AVAILABLE FOR PUBLIC INSPECTION CAN BE ACCESSED BY CONTACTING THE ORGANIZATION DIRECTLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 73,025. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 73,025.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BAY AREA CHAMBER OF COMMERCE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0380333135
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0812 N WATER ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BAY CITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd048708
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0792
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt13344
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL TRANSFERS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0BAY AREA CHAMBER OF COMMERCE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1BAY AREA CHAMBER OF COMMERCE
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1C
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0632481
IRS990/TotalAssetsEOYAmt0484297
IRS990/TotalAssetsGrp/BOYAmt0632481
IRS990/TotalAssetsGrp/EOYAmt0484297
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0254213
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01410
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0209516
IRS990/TotalFunctionalExpensesGrp/TotalAmt0210926
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0403841
IRS990/TotalLiabilitiesEOYAmt0211537
IRS990/TotalLiabilitiesGrp/BOYAmt0403841
IRS990/TotalLiabilitiesGrp/EOYAmt0211537
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0228640
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0272760
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt0779
IRS990/TotalProgramServiceExpensesAmt0209516
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0833
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0255046
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0115
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0632481
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0484297
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0812 N WATER ST
IRS990/USAddress/CityNm0BAY CITY
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048708
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIE ELLIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09898934567
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BAY AREA CHAMBER FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0BAYA
ReturnHeader/Filer/EIN0383182160
ReturnHeader/Filer/PhoneNum09898934567
ReturnHeader/Filer/USAddress/AddressLine1Txt0812 N WATER ST
ReturnHeader/Filer/USAddress/CityNm0BAY CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048708
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00

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