Liabilities / Assets
58th percentile
Tied with the lowest-debt nonprofits in its peer group.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
58th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
22nd percentile
Higher net margin than 22% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
32nd percentile
Faster asset growth than 32% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Assets
Down$129,999
Down $14,643 (-10%) from 2022
Net Assets
Down$129,999
Down $14,643 (-10%) from 2022
Liabilities
Flat$0
Flat from 2022
Revenue
Down$93,335
Down $17,503 (-16%) from 2022
Expenses
Up$107,978
Up $15,406 (+17%) from 2022
Net Income
Down-$14,643
Down $32,909 (-180%) from 2022
Catholic Mens Apostolate Esto Vir has encouraged emboldened and empowered men throughout the Diocese of Green Bay to deepen their commitment to Jesus Christ for the sake of their families the Catholic Church and their communities
| Description | Grants | Expenses |
|---|---|---|
| 0 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Art Janowiak | President | - | $0 | - | - |
| Jeff Peters | Secretary | - | $0 | - | - |
| John Cavil | At Large Member | PT | $0 | - | - |
| Kyle Ripley | Treasurer | - | $0 | - | - |
| Joe Mongin | At Large Member | - | $0 | - | - |
| Kyle Hansen | At Large Member | PT | $0 | - | - |
| Fr Patrick Costello | Chaplain | - | $0 | - | - |
“Books, Subscriptions: $1209 Credit Card Fees: $189 Supplies: $453 Tax Filing Fees: $55 Technology: $525 Insurance: $307 Other: $432 Travel & Meeting: 1525 Board Meeting Expenses: $484 Win Event Expenses: $6,317 Business Registration Fees: $25”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Kyle Ripley |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9206064857 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | N4751 County Road C |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Krakow |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 54137 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 144642 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 129999 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 77613 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -14643 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 79399 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 144642 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 129999 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 93335 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 3401 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 144642 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 129999 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 144642 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 129999 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 6.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Art Janowiak |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Jeff Peters |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | John Cavil |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Kyle Ripley |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Joe Mongin |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Kyle Hansen |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Fr Patrick Costello |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | At Large Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | At Large Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | At Large Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Chaplain |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherEmployeePaidOver100kCnt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 23337 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 173 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Catholic Mens Apostolate Esto Vir has encouraged emboldened and empowered men throughout the Diocese of Green Bay to deepen their commitment to Jesus Christ for the sake of their families the Catholic Church and their communities |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 5242 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 12148 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 0 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 0 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | WI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 107978 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 93335 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | EstoVir.com |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 77613 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 80883 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 80081 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 20776 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 24459 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 283812 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 3404 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 68 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 11 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 22 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 30 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 3535 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 12322 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 18250 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 9500 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 27500 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 13900 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 81472 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 3404 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 68 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 11 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 22 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 30 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 3535 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.0001 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.0001 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 365284 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsPY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 89935 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 99133 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 89581 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 48276 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 38359 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 365284 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 93339 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 99201 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 89592 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 48298 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 38389 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 368819 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Books, Subscriptions: $1209 Credit Card Fees: $189 Supplies: $453 Tax Filing Fees: $55 Technology: $525 Insurance: $307 Other: $432 Travel & Meeting: 1525 Board Meeting Expenses: $484 Win Event Expenses: $6,317 Business Registration Fees: $25 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule O: |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Kyle Ripley |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 0000000000 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-03-19 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ESTO VIR INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ESTO |
| ReturnHeader/Filer/EIN | 0 | 432085062 |
| ReturnHeader/Filer/PhoneNum | 0 | 9206064857 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 11244 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GREEN BAY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 54307 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/ReturnTs | 0 | 2024-03-19T22:30:06Z |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | Kyle |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | Ripley |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2024Detailed filing. Detailed filing data is available for this year. | $1.17 | $0.02 | $1.15 | $1.21 | $0.19 | $1.02 |
| 2023Detailed filing. Detailed filing data is available for this year. | $0.13 | $0.00 | $0.13 | $0.09 | $0.11 | $0.01 |
| 2022Detailed filing. Detailed filing data is available for this year. | $0.14 | $0.00 | $0.14 | $0.11 | $0.09 | $0.02 |