Civic Intelligence

Cedar Rapids Jaycees

990 • Fiscal year 2019 • EIN 42-1039024

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 04, 2020

225 5th Ave SWCedar Rapids, IA 52404

(319) 364-8025

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$33,763

Flat from 2019

Net Assets

Flat

$33,763

Flat from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue And Expenses

Revenue

Flat

$42,665

Flat from 2019

Expenses

Flat

$67,748

Flat from 2019

Net Income

Flat

-$25,083

Flat from 2019

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2011: $67,558Liabilities 2011: $0Net Assets 2011: $67,5582011Assets 2012: $53,104Liabilities 2012: $0Net Assets 2012: $53,1042012Assets 2013: $43,063Liabilities 2013: $0Net Assets 2013: $43,0632013Assets 2014: $49,986Liabilities 2014: $0Net Assets 2014: $49,9862014Assets 2015: $69,499Liabilities 2015: $0Net Assets 2015: $69,4992015Assets 2016: $70,074Liabilities 2016: $0Net Assets 2016: $70,0742016Assets 2017: $64,468Liabilities 2017: $0Net Assets 2017: $64,4682017Assets 2018: $58,846Liabilities 2018: $0Net Assets 2018: $58,8462018Assets 2019: $33,763Liabilities 2019: $0Net Assets 2019: $33,7632019Assets 2019: $33,763Liabilities 2019: $0Net Assets 2019: $33,7632019Assets 2020: $49,130Liabilities 2020: $19,483Net Assets 2020: $29,6472020Assets 2021: $19,303Liabilities 2021: $0Net Assets 2021: $19,3032021Assets 2022: $18,461Liabilities 2022: $0Net Assets 2022: $18,4612022Assets 2023: $2,283Liabilities 2023: $0Net Assets 2023: $2,2832023

Highlighted filing

2019

Assets$33,763
Liabilities$0
Net Assets$33,763

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $58,904Expenses 2011: $107,991Net Income 2011: -$49,0872011Revenue 2012: $64,271Expenses 2012: $78,725Net Income 2012: -$14,4542012Revenue 2013: $72,034Expenses 2013: $82,075Net Income 2013: -$10,0412013Revenue 2014: $113,150Expenses 2014: $106,227Net Income 2014: $6,9232014Revenue 2015: $120,368Expenses 2015: $100,855Net Income 2015: $19,5132015Revenue 2016: $111,838Expenses 2016: $111,263Net Income 2016: $5752016Revenue 2017: $61,659Expenses 2017: $67,265Net Income 2017: -$5,6062017Revenue 2018: $58,943Expenses 2018: $64,565Net Income 2018: -$5,6222018Revenue 2019: $42,665Expenses 2019: $67,748Net Income 2019: -$25,0832019Revenue 2019: $42,665Expenses 2019: $67,748Net Income 2019: -$25,0832019Revenue 2020: $25,918Expenses 2020: $30,034Net Income 2020: -$4,1162020Revenue 2021: $13,734Expenses 2021: $24,078Net Income 2021: -$10,3442021Revenue 2022: $11,179Expenses 2022: $12,021Net Income 2022: -$8422022Revenue 2023: $3,204Expenses 2023: $2,728Net Income 2023: $4762023

Highlighted filing

2019

Revenue$42,665
Expenses$67,748
Net Income-$25,083
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 4, 2020
Return Version
2019v5.1
Gross Receipts
$221,175
Mission and Program Overview

Mission

Community based leadership training organization for men and women ages 21-40. By serving the greater cr area in variety of projects and programs young people have opportunity to develop leadership and business skills

Community based leadership training organization for men and women age 21-40

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$58,846$33,763▼ $25,083
Cash and Non-Interest-Bearing Accounts$42,192$17,109▼ $25,083
Land, Buildings, and Equipment, Net$16,654$16,654→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$58,846$33,763▼ $25,083
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$58,846$33,763▼ $25,083
Total Liabilities and Net Assets / Fund Balance$58,846$33,763▼ $25,083

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,654--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$817
Program Service Revenue
$0
Investment Income
$4
Other Revenue
$41,844
Change in Net Assets
$-25,083
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$34,628
Other Expenses$33,120
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$34,628--$34,628
Insurance$10,000$4,232-$14,232
Occupancy$10,000$4,228-$14,228
Payments to Affiliates$2,410--$2,410
Information Technology-$797-$797
Other Expenses$794--$794
Office Expenses-$301-$301
Fees for Services Accounting-$185-$185
Advertising-$173-$173
Total Functional Expenses$57,832$9,916$0$67,748
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Cedar Rapids Jaycee CharitiesCedar Rapids, IA501-c-3General Support$30,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$213,067
Fundraising Direct Expenses$176,335
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Uptown$175,707$175,707$42,460$133,247
Festival of Trees$30,105$30,105$11,502$18,603
Total Events$213,067$213,067$176,335$36,732
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Regular member: subject to the exceptions hereinafter noted, any young person at least twenty-one (21) years of age and not older than forty (40) years of age, a resident or having an interest in cedar rapids shall be eligible for membership in the cedar rapids jaycees, including local, state, national, and international jaycee organizations, until their regular dues billing date following their forty-first (41st) birthday; or in the case of a member holding office, until completion of such term in office following their forty-first (41) birthday. Such members thereafter may participate in the activities of the local chapter as an associate member. Regular membership status affords the member all rights and privileges of the local chapter, as well as those offered as a member of the state, national, and international organizations and are, therefore, subject to the bylaws and rules and regulations of those organizations. Associate member: any person age forty or over (41) may qualify for associate membership in the cedar rapids jaycees upon payment of an annual fee as established by the board of directors. An associate member shall have all the rights and privileges of membership enjoyed by regular members except that associate members may neither hold office nor have any voting rights. Honorary member: the board of directors of the cedar rapids jaycees may recognize outstanding service to the community through awards of honorary membership. The process of selection shall be by simple majority of the board of directors in attendance. The bestowal of such membership is an honorarium only and does not require any payment of dues and confers only the rights and privileges of an associate membership.

Form 990, Part VI, Section A, Line 7A

Bod is elected annually by regular members

Form 990, Part VI, Section A, Line 7B

Decisions subject to approval by members: 1. Election of bod and annual budget - simple majority 2. Removal of director, single expense in excess of $10,000 and bylaw amendments - 2/3 general membership-provided quorum is present. Quorum is defined as 50 members or 20% of membership whichever is less

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

Draft is provided to treasurer prior to filing. Final return is available upon request.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Cedar Rapids Jaycees
EIN
42-1039024
Phone
3193648025
Address
225 5TH AVE SW, CEDAR RAPIDS, IA 52404

Signing Officer

Name
K Kloft
Title
Treasurer
Phone
3193648025
Signed
2020-08-04

Organization Details

Principal Officer
M Overmann
Formed
1975
Legal Domicile
Ia
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
825
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GENERAL INQUIRY AND OBSERVATION OF GRANTEES
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REGULAR MEMBER: SUBJECT TO THE EXCEPTIONS HEREINAFTER NOTED, ANY YOUNG PERSON AT LEAST TWENTY-ONE (21) YEARS OF AGE AND NOT OLDER THAN FORTY (40) YEARS OF AGE, A RESIDENT OR HAVING AN INTEREST IN CEDAR RAPIDS SHALL BE ELIGIBLE FOR MEMBERSHIP IN THE CEDAR RAPIDS JAYCEES, INCLUDING LOCAL, STATE, NATIONAL, AND INTERNATIONAL JAYCEE ORGANIZATIONS, UNTIL THEIR REGULAR DUES BILLING DATE FOLLOWING THEIR FORTY-FIRST (41ST) BIRTHDAY; OR IN THE CASE OF A MEMBER HOLDING OFFICE, UNTIL COMPLETION OF SUCH TERM IN OFFICE FOLLOWING THEIR FORTY-FIRST (41) BIRTHDAY. SUCH MEMBERS THEREAFTER MAY PARTICIPATE IN THE ACTIVITIES OF THE LOCAL CHAPTER AS AN ASSOCIATE MEMBER. REGULAR MEMBERSHIP STATUS AFFORDS THE MEMBER ALL RIGHTS AND PRIVILEGES OF THE LOCAL CHAPTER, AS WELL AS THOSE OFFERED AS A MEMBER OF THE STATE, NATIONAL, AND INTERNATIONAL ORGANIZATIONS AND ARE, THEREFORE, SUBJECT TO THE BYLAWS AND RULES AND REGULATIONS OF THOSE ORGANIZATIONS. ASSOCIATE MEMBER: ANY PERSON AGE FORTY OR OVER (41) MAY QUALIFY FOR ASSOCIATE MEMBERSHIP IN THE CEDAR RAPIDS JAYCEES UPON PAYMENT OF AN ANNUAL FEE AS ESTABLISHED BY THE BOARD OF DIRECTORS. AN ASSOCIATE MEMBER SHALL HAVE ALL THE RIGHTS AND PRIVILEGES OF MEMBERSHIP ENJOYED BY REGULAR MEMBERS EXCEPT THAT ASSOCIATE MEMBERS MAY NEITHER HOLD OFFICE NOR HAVE ANY VOTING RIGHTS. HONORARY MEMBER: THE BOARD OF DIRECTORS OF THE CEDAR RAPIDS JAYCEES MAY RECOGNIZE OUTSTANDING SERVICE TO THE COMMUNITY THROUGH AWARDS OF HONORARY MEMBERSHIP. THE PROCESS OF SELECTION SHALL BE BY SIMPLE MAJORITY OF THE BOARD OF DIRECTORS IN ATTENDANCE. THE BESTOWAL OF SUCH MEMBERSHIP IS AN HONORARIUM ONLY AND DOES NOT REQUIRE ANY PAYMENT OF DUES AND CONFERS ONLY THE RIGHTS AND PRIVILEGES OF AN ASSOCIATE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOD IS ELECTED ANNUALLY BY REGULAR MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS SUBJECT TO APPROVAL BY MEMBERS: 1. ELECTION OF BOD AND ANNUAL BUDGET - SIMPLE MAJORITY 2. REMOVAL OF DIRECTOR, SINGLE EXPENSE IN EXCESS OF $10,000 AND BYLAW AMENDMENTS - 2/3 GENERAL MEMBERSHIP-PROVIDED QUORUM IS PRESENT. QUORUM IS DEFINED AS 50 MEMBERS OR 20% OF MEMBERSHIP WHICHEVER IS LESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DRAFT IS PROVIDED TO TREASURER PRIOR TO FILING. FINAL RETURN IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CEDAR RAPIDS JAYCEE CHARITIES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0406065897
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORTING ORG
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt011A-TYPE1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0225 5TH AVE SW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CEDAR RAPIDS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd052404
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0253976
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt130000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0YE LOAN VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CEDAR RAPIDS JAYCEE CHARITIES INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1CEDAR RAPIDS JAYCEE CHARITIES INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0D
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt058846
IRS990/TotalAssetsEOYAmt033763
IRS990/TotalAssetsGrp/BOYAmt058846
IRS990/TotalAssetsGrp/EOYAmt033763
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0817
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09916
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt057832
IRS990/TotalFunctionalExpensesGrp/TotalAmt067748
IRS990/TotalGrossUBIAmt05112
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt058846
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt033763
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt057832
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt036736
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt042665
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt05112
IRS990/TotalVolunteersCnt0825
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt058846
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt033763
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0225 5TH AVE SW
IRS990/USAddress/CityNm0CEDAR RAPIDS
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd052404
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.CR-JAYCEES.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-11-06 18:47:13Z
ReturnHeader/BusinessOfficerGrp/PersonNm0K KLOFT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03193648025
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-08-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CEDAR RAPIDS JAYCEES
ReturnHeader/Filer/BusinessNameControlTxt0CEDA
ReturnHeader/Filer/EIN0421039024
ReturnHeader/Filer/PhoneNum03193648025
ReturnHeader/Filer/USAddress/AddressLine1Txt0225 5TH AVE SW
ReturnHeader/Filer/USAddress/CityNm0CEDAR RAPIDS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052404
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BDDA42C4FCAD6CF0C21D48D61C4C70F53466FAD6
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BDDA42C4FCAD6CF0C21D48D61C4C70F53466FAD6
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.03$0.03$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.00$0.18$0.11$0.12$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.00$0.19$0.14$0.24$0.10
2020Summary only. Only limited summary data is available for this year.$0.49$0.19$0.30$0.26$0.30$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.43$0.68$0.25
2019Summary only. Only limited summary data is available for this year.$0.34$0.00$0.34$0.43$0.68$0.25
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.00$0.59$0.59$0.65$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.00$0.64$0.62$0.67$0.06
2016Summary only. Only limited summary data is available for this year.$0.70$0.00$0.70$1.12$1.11$0.01
2015Summary only. Only limited summary data is available for this year.$0.69$0.00$0.69$1.20$1.01$0.20
2014Summary only. Only limited summary data is available for this year.$0.50$0.00$0.50$1.13$1.06$0.07
2013Summary only. Only limited summary data is available for this year.$0.43$0.00$0.43$0.72$0.82$0.10
2012Summary only. Only limited summary data is available for this year.$0.53$0.00$0.53$0.64$0.79$0.14
2011Summary only. Only limited summary data is available for this year.$0.68$0.00$0.68$0.59$1.08$0.49