Civic Intelligence

Harold and Mickey Smith Jewish Acad Emy

EIN 41-1522634 • 501(c)3 • Minneapolis, MN

Profile

The organization provides an education for children in grades kindergarten through eighth grade.

4330 S Cedar Lake RdMinneapolis, MN 55416

www.mjds.net

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.06x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.11x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

19th percentile

-8.8%

Higher net margin than 19% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

61st percentile

$220,834

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

33rd percentile

-0.3%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

11%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$11,888,270

Down $35,141 (-0.3%) from 2023

Liabilities

Up

$692,469

Up $36,114 (+5.5%) from 2023

Net Assets

Down

$11,195,801

Down $71,255 (-0.6%) from 2023

Revenue

Up

$6,311,583

Up $621,301 (+11%) from 2023

Expenses

Up

$6,866,087

Up $346,763 (+5.3%) from 2023

Net Income

Up

-$554,504

Up $274,538 (+33%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $7,300,385Liabilities 2010: $980,392Net Assets 2010: $6,319,9932010Assets 2011: $7,642,603Liabilities 2011: $844,896Net Assets 2011: $6,797,7072011Assets 2012: $7,769,035Liabilities 2012: $1,181,127Net Assets 2012: $6,587,9082012Assets 2013: $7,579,718Liabilities 2013: $1,584,397Net Assets 2013: $5,995,3212013Assets 2014: $6,499,239Liabilities 2014: $786,374Net Assets 2014: $5,712,8652014Assets 2015: $6,435,957Liabilities 2015: $654,146Net Assets 2015: $5,781,8112015Assets 2016: $6,445,183Liabilities 2016: $1,165,499Net Assets 2016: $5,279,6842016Assets 2017: $6,272,508Liabilities 2017: $1,152,855Net Assets 2017: $5,119,6532017Assets 2018: $12,083,284Liabilities 2018: $1,129,015Net Assets 2018: $10,954,2692018Assets 2019: $11,048,858Liabilities 2019: $1,113,931Net Assets 2019: $9,934,9272019Assets 2020: $11,847,044Liabilities 2020: $756,008Net Assets 2020: $11,091,0362020Assets 2021: $13,519,526Liabilities 2021: $580,649Net Assets 2021: $12,938,8772021Assets 2022: $12,637,371Liabilities 2022: $712,492Net Assets 2022: $11,924,8792022Assets 2023: $11,923,411Liabilities 2023: $656,355Net Assets 2023: $11,267,0562023Assets 2024: $11,888,270Liabilities 2024: $692,469Net Assets 2024: $11,195,8012024

Highlighted filing

2024

Assets$11,888,270
Liabilities$692,469
Net Assets$11,195,801

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $5,461,5762010Expenses 2011: $6,083,1772011Expenses 2012: $6,552,0312012Expenses 2013: $6,535,3812013Revenue 2014: $5,614,762Expenses 2014: $5,205,795Net Income 2014: $408,9672014Revenue 2015: $4,957,200Expenses 2015: $4,888,254Net Income 2015: $68,9462015Revenue 2016: $4,919,696Expenses 2016: $5,247,779Net Income 2016: -$328,0832016Revenue 2017: $5,793,803Expenses 2017: $6,167,510Net Income 2017: -$373,7072017Revenue 2018: $12,400,677Expenses 2018: $6,639,892Net Income 2018: $5,760,7852018Revenue 2019: $5,946,334Expenses 2019: $6,965,641Net Income 2019: -$1,019,3072019Revenue 2020: $7,577,751Expenses 2020: $6,313,130Net Income 2020: $1,264,6212020Revenue 2021: $7,567,798Expenses 2021: $6,270,424Net Income 2021: $1,297,3742021Revenue 2022: $6,457,513Expenses 2022: $6,529,932Net Income 2022: -$72,4192022Revenue 2023: $5,690,282Expenses 2023: $6,519,324Net Income 2023: -$829,0422023Revenue 2024: $6,311,583Expenses 2024: $6,866,087Net Income 2024: -$554,5042024

Highlighted filing

2024

Revenue$6,311,583
Expenses$6,866,087
Net Income-$554,504

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.9$0.69$11.2$6.31$6.87$0.55
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.9$0.66$11.3$5.69$6.52$0.83
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.6$0.71$11.9$6.46$6.53$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.5$0.58$12.9$7.57$6.27$1.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.8$0.76$11.1$7.58$6.31$1.26
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.0$1.11$9.93$5.95$6.97$1.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.1$1.13$11.0$12.4$6.64$5.76
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.27$1.15$5.12$5.79$6.17$0.37
2016Detailed filing. Detailed filing data is available for this year.$6.45$1.17$5.28$4.92$5.25$0.33
2015Detailed filing. Detailed filing data is available for this year.$6.44$0.65$5.78$4.96$4.89$0.07
2014Detailed filing. Detailed filing data is available for this year.$6.50$0.79$5.71$5.61$5.21$0.41
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.58$1.58$6.00$6.54
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.77$1.18$6.59$6.55
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.64$0.84$6.80$6.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.30$0.98$6.32$5.46
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 30, 2025
Return Version
2023v6.0
Gross Receipts
$6,359,147
Mission and Program Overview

Mission

The amos and celia heilicher minneapolis jewish day school provides a strong academic foundation in general and jewish studies in an environment in which students feel positive about themselves and others. The day school is committed to (continued on schedule o)academic excellence and the pursuit of learning as a lifelong venture. The school reflects and teaches respect for the diversity of jewish life. We challenge our students to exemplify the values of judaism and of american democratic principles.our vision is built on a strong synergy between students and faculty. Our educators inspire our students to find their passion and reach their highest potential. Graduates of the day school will be recognized as successful learners and leaders committed to the jewish community and the global society throughout their lives.

The organization provides an education for kindergarten through eighth grade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$3,239,927$2,328,504▼ $911,423
Cash and Non-Interest-Bearing Accounts$529,529$690,940▲ $161,411
Savings and Temporary Cash Investments$454,996$358,128▼ $96,868
Accounts Receivable$510,117$306,450▼ $203,667
Land, Buildings, and Equipment, Net$277,685$299,171▲ $21,486
Prepaid Expenses and Deferred Charges$144,738$186,488▲ $41,750
Total Assets$11,923,411$11,888,270▼ $35,141
Other Assets Total$6,766,419$7,718,589▲ $952,170
Liabilities
Other Liabilities$478,038$407,783▼ $70,255
Deferred Revenue$111,641$242,661▲ $131,020
Accounts Payable and Accrued Expenses$66,676$42,025▼ $24,651
Total Liabilities$656,355$692,469▲ $36,114
Net Assets / Fund Balance
Net Assets With Donor Restrictions$10,256,702$9,909,168▼ $347,534
Net Assets Without Donor Restrictions$1,010,354$1,286,633▲ $276,279
Total Net Assets Fund Balance$11,267,056$11,195,801▼ $71,255
Total Liabilities and Net Assets / Fund Balance$11,923,411$11,888,270▼ $35,141

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$144,355$877,246$1,021,601
Leasehold Improvements$111,816$102,098$213,914
Other Land Buildings$43,000-$43,000
Other Assets Org$2,298,024--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,717,542$102,000▲ $234,398-$2,044,991
2023$3,270,659$204,000▲ $162,683$1,911,279$1,717,542
2022$2,933,410$604,423▼ $90,777$155,708$3,270,659
2021$1,895,196$723,706▲ $517,515$187,684$2,933,410
2020$1,937,190$566,164▼ $48,139$545,613$1,895,196
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dan AhlstromHead of SchoolFT$211,792$9,042$220,834
David AckermanEmployeeFT$123,665$116$123,781
Batsheva BermanEmployeeFT$105,429$116$105,545
Jackie D SmithEmployeeFT$101,885$116$102,001

Board Members and Trustees

NameTitle
Robyn ScheinPresident
Esther Goldberg-davisPresident Elect
Alan ClinardDirector
Alex FisherDirector
Jane KirshbaumDirector
Jody RappaportDirector
Joshua GepnerDirector
Lynne RedleafDirector
Michael ZisDirector
Neil Mose-zirkesDirector
Rose HorovitzDirector
Tamar MarmorDirector
Sybil DunlopSecretary
Gabe SegalTreasurer
Laura TapleVP-advancement
Revenue and Support

Revenue Composition

Contributions and Grants
$2,063,179
Program Service Revenue
$4,036,491
Investment Income
$155,054
Other Revenue
$56,859
All Other Contributions
$1,380,391
Change in Net Assets
$-554,504

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,359,147
Revenue Not Reported on Financial Statements
$-47,564
Revenue Not Reported on Form 990
$-889,200
Other Revenue Adjustments
$-47,564
Total Revenue per Audited Statements
$5,469,947
Total Revenue per Form 990
$6,311,583
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,620,028
Other Expenses$1,809,054
Grants and Similar Amounts Paid$1,437,005
Total Fundraising Expense$624,082
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,348,594$194,549$347,584$2,890,727
Grants to Domestic Individuals$1,437,005--$1,437,005
Occupancy$340,421$117,762$36,615$494,798
Fees for Services Other$186,921$35,300$136,816$359,037
Other Employee Benefits$217,516$17,216$30,758$265,490
Payroll Taxes$196,971$14,943$26,698$238,612
Current Officers, Directors, Trustees, and Key Employees$225,199--$225,199
All Other Expenses$94,516$2,813$9,682$107,011
Office Expenses$44,934$47,995$4,049$96,978
Depreciation Depletion$65,763$22,874$6,672$95,309
Information Technology$52,322$18,100$5,628$76,050
Fees for Services Accounting$39,628$23,797$5,852$69,277
Insurance$41,821$14,469$4,500$60,790
Conferences and Meetings$25,144$16,763-$41,907
Other Expenses$48,908$31,195$5,261$31,195
Travel-$12,139-$12,139
Advertising$3,968-$3,967$7,935
Interest-$81-$81
Total Functional Expenses$5,655,090$586,915$624,082$6,866,087

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,866,087
Total Expenses per Audited Statements$5,541,202
Expenses per Audited Statements$5,397,887
Expenses Not Reported on Financial Statements$1,468,200
Other Expense Adjustments$1,468,200
Expenses Not Reported on Form 990$143,315
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$47,564
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Benefit$432,235-$17,051-
Play$6,280-$8,354-
Total Events$438,515-$47,564$-47,564
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Shannon AhlstromWife of Dan Ahlstrom, Head of the SchoolShannon Is a Teacher/employee of the SchoolNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll Liabilities$395,283
Accrued Expenses$12,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

Committees acting on behalf of governing body the organization has no committees with the ability to act on the governing body's behalf. The finance committee and executive committee act only as an advisory committee to the governing board.

Form 990, Part VI, Section B, Line 11B

Review of form 990 a copy of the tax return is provided to the board president and the treasurer for review prior to filing. Upon their approval the return is filed.

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

Each trustee must sign the annual statement to acknowledge receipt and possible disclosure of any conflicts of interest. Also, the chair of the committee on trustees must report to the board at a minimum on an annual basis, listing all conflicts of interest disclosed to it, how such conflicts were managed and identifying all conflicts that were waived.

Form 990, Part VI, Section B, Line 15

The compensation of employees is determined by the head of school. The head of school can seek the counsel of the board in determining employee compensation.

Form 990, Part VI, Section C, Line 18

Disclosure of information to the public the organization makes the 990 and 990-t available to the public upon request

Form 990, Part VI, Section C, Line 19

Disclosure of information to the public the organization makes the financial statements available to the public upon request

Filing and Contact Details

Filer

Filer Name
Minneapolis Jewish Day School Inc
EIN
41-1522634
Phone
9523813500
Address
4330 S CEDAR LAKE RD, MINNEAPOLIS, MN 55416
Doing Business As
Amos and Celia Heilicher Mjds

Signing Officer

Name
Karen Hoppe
Title
Director of Finance
Phone
9523813500
Signed
2025-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Hoppe
Formed
1985
Legal Domicile
Mn
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
75

Preparer

Firm
Sdk CPA
Address
100 WASHINGTON AVE S STE 1600, MINNEAPOLIS, MN 55401
Preparer
Wendy Harden CPA
Phone
6123325500
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

No changes to oversight process or selection process during the tax year.

Financial Statement Notes

PART V, LINE 4:

The endowment funds are held for long-term growth while preserving capital. Any assets in excess of original gift balances are considered appropriated and are for general operations of the school.

PART X, LINE 2:

Fin 48 (asc 740) footnote per financial statements management evaluated the school's tax positions and concluded that the school had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of guidance related to uncertain tax positions.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Scholarships -1,437,005. Endowment admin fee -31,195.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraising expense - spring benefit -39,210. Fundraising expense - play -8,354.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expense - spring benefit 39,210. Fundraising expense - play 8,354.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Scholarships 1,437,005. Endowment admin fee 31,195.

Part III

Torah scrolls the organization has received two torah scrolls that are currently being kept for historical preservation. Torah scrolls are of historical importance to an educational organization.

Part V, Line 1E

The adjustment included on part v, line 1e under the column "prior year" is the prior period adjustment to correct errors relating to the release of net assets from purpose restriction.

Raw XML AppendixShowing 400 of 684 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.

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IRS990/Desc0THE HEILICHER MINNEAPOLIS JEWISH DAY SCHOOL, A K-8 INDEPENDENT SCHOOL IN THE TWIN CITIES, PROVIDES ACADEMIC EXCELLENCE ELEVATED BY A DEEP COMMITMENT TO JEWISH CORE VALUES. THE SCHOOL NURTURES STUDENTS TO BECOME LIFELONG LEARNERS, LEADERS, CRITICAL THINKERS, AND MENSCHES (GOOD PEOPLE). HEILICHER SUPPORTS STUDENTS AS THEY STRENGTHEN THEIR ACADEMIC KNOWLEDGE AND DEVELOP THEIR JEWISH IDENTITIES. HEILICHER GRADUATES ENTER THE WORLD WITH THE CURIOSITY, CRITICAL AND ETHICAL DECISION-MAKING SKILLS, AND GLOBAL COMPETENCY TO SUCCEED IN THEIR FUTURE ENDEAVORS.
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt17116
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt18116
IRS990/Form990PartVIISectionAGrp/PersonNm0LYNNE REDLEAF
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBYN SCHEIN
IRS990/Form990PartVIISectionAGrp/PersonNm2MICHAEL ZIS
IRS990/Form990PartVIISectionAGrp/PersonNm3ESTHER GOLDBERG-DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm4ROSE HOROVITZ
IRS990/Form990PartVIISectionAGrp/PersonNm5GABE SEGAL
IRS990/Form990PartVIISectionAGrp/PersonNm6JANE KIRSHBAUM
IRS990/Form990PartVIISectionAGrp/PersonNm7JOSHUA GEPNER
IRS990/Form990PartVIISectionAGrp/PersonNm8ALAN CLINARD
IRS990/Form990PartVIISectionAGrp/PersonNm9SYBIL DUNLOP
IRS990/Form990PartVIISectionAGrp/PersonNm10ALEX FISHER
IRS990/Form990PartVIISectionAGrp/PersonNm11TAMAR MARMOR
IRS990/Form990PartVIISectionAGrp/PersonNm12LAURA TAPLE
IRS990/Form990PartVIISectionAGrp/PersonNm13NEIL MOSE-ZIRKES
IRS990/Form990PartVIISectionAGrp/PersonNm14JODY RAPPAPORT
IRS990/Form990PartVIISectionAGrp/PersonNm15DAN AHLSTROM
IRS990/Form990PartVIISectionAGrp/PersonNm16JACKIE D SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm17BATSHEVA BERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm18DAVID ACKERMAN
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12VP-ADVANCEMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15HEAD OF SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt16EMPLOYEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17EMPLOYEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18EMPLOYEE
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IRS990/FSAuditedInd01
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IRS990/MinutesOfCommitteesInd00
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IRS990/MissionDesc0THE AMOS AND CELIA HEILICHER MINNEAPOLIS JEWISH DAY SCHOOL PROVIDES A STRONG ACADEMIC FOUNDATION IN GENERAL AND JEWISH STUDIES IN AN ENVIRONMENT IN WHICH STUDENTS FEEL POSITIVE ABOUT THEMSELVES AND OTHERS. THE DAY SCHOOL IS COMMITTED TO (CONTINUED ON SCHEDULE O)ACADEMIC EXCELLENCE AND THE PURSUIT OF LEARNING AS A LIFELONG VENTURE. THE SCHOOL REFLECTS AND TEACHES RESPECT FOR THE DIVERSITY OF JEWISH LIFE. WE CHALLENGE OUR STUDENTS TO EXEMPLIFY THE VALUES OF JUDAISM AND OF AMERICAN DEMOCRATIC PRINCIPLES.OUR VISION IS BUILT ON A STRONG SYNERGY BETWEEN STUDENTS AND FACULTY. OUR EDUCATORS INSPIRE OUR STUDENTS TO FIND THEIR PASSION AND REACH THEIR HIGHEST POTENTIAL. GRADUATES OF THE DAY SCHOOL WILL BE RECOGNIZED AS SUCCESSFUL LEARNERS AND LEADERS COMMITTED TO THE JEWISH COMMUNITY AND THE GLOBAL SOCIETY THROUGHOUT THEIR LIVES.
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IRS990/OtherExpensesGrp/Desc0EDUCATIONAL STUDENT ACT
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IRS990/OtherExpensesGrp/Desc3ENDOWMENT FUNDS ADMIN F
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IRS990/ProgramServiceRevenueGrp/BusinessCd1485000
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