Civic Intelligence

Montana Aquatic Resources Services

990 • Fiscal year 2015 • EIN 45-2804436

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 18, 2016

PO Box 1289Bozeman, MT 59771

(406) 404-1166

Siviq Scores

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

Liabilities / Assets

16th percentile

0.00x

Higher debt load relative to assets than 16% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

16th percentile

0.00x

Higher debt load relative to revenue than 16% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

96th percentile

71%

Higher net margin than 96% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

42nd percentile

$42,400

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 10.4% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

89th percentile

39%

Faster asset growth than 89% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

8th percentile

-39%

Faster revenue growth than 8% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,016,859

Up $287,555 (+39%) from 2014

Net Assets

Up

$1,016,042

Up $286,738 (+39%) from 2014

Liabilities

Up

$817

Up $817 from 2014

Revenue

Down

$406,288

Down $255,235 (-39%) from 2014

Expenses

Up

$119,550

Up $53,106 (+80%) from 2014

Net Income

Down

$286,738

Down $308,341 (-52%) from 2014

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $134,225Net Assets 2013: $134,2252013Assets 2014: $729,304Liabilities 2014: $0Net Assets 2014: $729,3042014Assets 2015: $1,016,859Liabilities 2015: $817Net Assets 2015: $1,016,0422015Assets 2016: $1,625,063Liabilities 2016: $15,025Net Assets 2016: $1,610,0382016Assets 2017: $1,788,141Liabilities 2017: $7,128Net Assets 2017: $1,781,0132017Assets 2018: $2,179,333Liabilities 2018: $23,758Net Assets 2018: $2,155,5752018Assets 2019: $2,402,880Liabilities 2019: $9,008Net Assets 2019: $2,393,8722019Assets 2020: $3,492,660Liabilities 2020: $13,069Net Assets 2020: $3,479,5912020Assets 2021: $3,329,072Liabilities 2021: $16,038Net Assets 2021: $3,313,0342021Assets 2022: $3,164,168Liabilities 2022: $33,367Net Assets 2022: $3,130,8012022Assets 2023: $3,704,372Liabilities 2023: $39,805Net Assets 2023: $3,664,5672023Assets 2024: $3,878,324Liabilities 2024: $45,354Net Assets 2024: $3,832,9702024

Highlighted filing

2015

Assets$1,016,859
Liabilities$817
Net Assets$1,016,042

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2013: $150,540Expenses 2013: $19,724Net Income 2013: $130,8162013Revenue 2014: $661,523Expenses 2014: $66,444Net Income 2014: $595,0792014Revenue 2015: $406,288Expenses 2015: $119,550Net Income 2015: $286,7382015Revenue 2016: $834,950Expenses 2016: $240,954Net Income 2016: $593,9962016Revenue 2017: $668,602Expenses 2017: $497,627Net Income 2017: $170,9752017Revenue 2018: $747,609Expenses 2018: $373,047Net Income 2018: $374,5622018Revenue 2019: $566,593Expenses 2019: $328,295Net Income 2019: $238,2982019Revenue 2020: $1,365,240Expenses 2020: $337,220Net Income 2020: $1,028,0202020Revenue 2021: $454,579Expenses 2021: $646,922Net Income 2021: -$192,3432021Revenue 2022: $613,470Expenses 2022: $658,573Net Income 2022: -$45,1032022Revenue 2023: $1,256,412Expenses 2023: $794,996Net Income 2023: $461,4162023Revenue 2024: $980,818Expenses 2024: $857,624Net Income 2024: $123,1942024

Highlighted filing

2015

Revenue$406,288
Expenses$119,550
Net Income$286,738
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 18, 2016
Return Version
2015v2.1
Gross Receipts
$406,288
Mission and Program Overview

Mission

To restore, enhance, and preserve montana's aquatic resources to maximize their ecological function into the future.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$191,039$150,124▼ $40,915
Total Assets$729,304$1,016,859▲ $287,555
Other Assets Total$538,265$866,735▲ $328,470
Liabilities
Accounts Payable and Accrued Expenses-$817-
Total Liabilities$0$817▲ $817
Net Assets / Fund Balance
Unrestricted Net Assets$729,304$1,016,042▲ $286,738
Total Net Assets Fund Balance$729,304$1,016,042▲ $286,738
Total Liabilities and Net Assets / Fund Balance$729,304$1,016,859▲ $287,555

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$866,185--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tom HinzDirector of Program DevelopmentPT$40,000$2,400$42,400
Wendy WeaverExecutive DirectorPT$19,583$1,400$20,983
Curtis KruerVice Chair-$12,002-$12,002

Board Members and Trustees

NameTitle
Abby DresserChair
Patrick ByorthPast Chair
Ada MontagueDirector
Bert ErwinDirector
Karin BoydDirector
Larisa SerbinaDirector
Lynda SaulDirector
Mike SanctuaryDirector
Ted JohnsonDirector
Jennifer BoyerSecretary
Deborah StephensonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$20,500
Program Service Revenue
$385,788
Investment Income
$0
Other Revenue
$0
All Other Contributions
$500
Change in Net Assets
$286,738
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$70,406
Other Expenses$39,144
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$38,117$25,266-$63,383
Fees for Services Other$15,887$1,725-$17,612
Grants to Domestic Orgs$10,000--$10,000
Occupancy-$7,503-$7,503
Payroll Taxes$4,223$2,800-$7,023
Travel$2,138$3,337-$5,475
Office Expenses$698$2,944-$3,642
Fees for Services Accounting-$2,790-$2,790
Other Expenses-$332-$332
Information Technology-$220-$220
Total Functional Expenses$71,063$48,487$0$119,550
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Montana Watershed Corrdination Council IncHelena, MT501(c)3Big Sky Watershed Corps Is an Americorps Program That Places Young Professionals in Montana Watershed Communities Where They Make a Measurable Difference in Local Conservation Efforts. Bswc Is Currently in Its Fourth Year and Has Been a Huge Success Within the State, With Members Making Strides in Watershed Research, Project Planning and Implementation, Watershed Education and Outreach, and Community Engagement.$10,000
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Curtis KruerBoard MemberPROGRAM ADMINISTRATION. CONSISTENT WITH THE ORGANIZATION'S CONFLICT OF INTERET POLICY, CURTIS ABSTAINED FROM VOTING ON THE BOARD APPROVAL OF THE TERMS OF THIS AGREEMENT.No$12,002
-Dms Natural Resources LLC Is Owned by a Board Member, Deborah StephensonContracted Services for Water Rights ResearchNo$750
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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 B, Line 11

The board reviews the form 990 prior to submission to the internal revenue service.

Form 990, Part VI, Section B, Line 12

Any conflicts are discussed and disclosed at board meetings held monthly.

Form 990, Part VI, Section B, Line 15

The organization conducted a market survey of salaries of comparable positions with similar organizations and a budget analysis to determine an appropriate salary for executive director. This same process is used for determining compensation of teh organization's officers and other memebers of management.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Montana Aquatic Resources Services
EIN
45-2804436
Phone
4064041166
Address
PO BOX 1289, BOZEMAN, MT 59771

Signing Officer

Name
Abby Dresser
Title
Board Chair
Phone
4064041166
Signed
2016-08-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Abby Dresser
Formed
2011
Legal Domicile
Mt
Voting Board Members
10
Independent Board Members
10
Employees
2
Volunteers
10

Preparer

Firm
Anderson Zurmuehlen & Co Pc
Address
1019 EAST MAIN STE 201, BOZEMAN, MT 59715
Preparer
Heather Walstad
Phone
4065566160
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contracted program administration: program service expenses 15,887. Management and general expenses 375. Fundraising expenses 0. Total expenses 16,262. Contracted development fees: program service expenses 0. Management and general expenses 1,350. Fundraising expenses 0. Total expenses 1,350.

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IRS990/PYProgramServiceRevenueAmt0659023
IRS990/PYRevenuesLessExpensesAmt0595079
IRS990/PYSalariesCompEmpBnftPaidAmt047026
IRS990/PYTotalExpensesAmt066444
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0661523
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0286738
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0385788
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt020500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03970
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt026970
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01195351
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt026970
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt020500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03970
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt026970
IRS990ScheduleA/TotalSupportAmt026970
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/OtherAssetsOrgGrp/BookValueAmt0550
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1866185
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RESTRICTED CASH
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0866735
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt010000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0BIG SKY WATERSHED CORPS IS AN AMERICORPS PROGRAM THAT PLACES YOUNG PROFESSIONALS IN MONTANA WATERSHED COMMUNITIES WHERE THEY MAKE A MEASURABLE DIFFERENCE IN LOCAL CONSERVATION EFFORTS. BSWC IS CURRENTLY IN ITS FOURTH YEAR AND HAS BEEN A HUGE SUCCESS WITHIN THE STATE, WITH MEMBERS MAKING STRIDES IN WATERSHED RESEARCH, PROJECT PLANNING AND IMPLEMENTATION, WATERSHED EDUCATION AND OUTREACH, AND COMMUNITY ENGAGEMENT.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MONTANA WATERSHED CORRDINATION COUNCIL INC
IRS990ScheduleI/RecipientTable/RecipientEIN0461545855
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01101 11TH AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0HELENA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MT
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd059601
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0DMS NATURAL RESOURCES LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0CURTIS KRUER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1DMS NATURAL RESOURCES LLC IS OWNED BY A BOARD MEMBER, DEBORAH STEPHENSON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt012002
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1750
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PROGRAM ADMINISTRATION. CONSISTENT WITH THE ORGANIZATION'S CONFLICT OF INTERET POLICY, CURTIS ABSTAINED FROM VOTING ON THE BOARD APPROVAL OF THE TERMS OF THIS AGREEMENT.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1CONTRACTED SERVICES FOR WATER RIGHTS RESEARCH
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVIEWS THE FORM 990 PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY CONFLICTS ARE DISCUSSED AND DISCLOSED AT BOARD MEETINGS HELD MONTHLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION CONDUCTED A MARKET SURVEY OF SALARIES OF COMPARABLE POSITIONS WITH SIMILAR ORGANIZATIONS AND A BUDGET ANALYSIS TO DETERMINE AN APPROPRIATE SALARY FOR EXECUTIVE DIRECTOR. THIS SAME PROCESS IS USED FOR DETERMINING COMPENSATION OF TEH ORGANIZATION'S OFFICERS AND OTHER MEMEBERS OF MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACTED PROGRAM ADMINISTRATION: PROGRAM SERVICE EXPENSES 15,887. MANAGEMENT AND GENERAL EXPENSES 375. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,262. CONTRACTED DEVELOPMENT FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,350. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,350.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0729304
IRS990/TotalAssetsEOYAmt01016859
IRS990/TotalAssetsGrp/BOYAmt0729304
IRS990/TotalAssetsGrp/EOYAmt01016859
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt020500
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048487
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt071063
IRS990/TotalFunctionalExpensesGrp/TotalAmt0119550
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt0817
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0817
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0729304
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01016042
IRS990/TotalOtherCompensationAmt03800
IRS990/TotalProgramServiceExpensesAmt071063
IRS990/TotalProgramServiceRevenueAmt0385788
IRS990/TotalReportableCompFromOrgAmt071585
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0385788
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0406288
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0729304
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01016859
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt03337
IRS990/TravelGrp/ProgramServicesAmt02138
IRS990/TravelGrp/TotalAmt05475
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0729304
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01016042
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1289
IRS990/USAddress/CityNm0BOZEMAN
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059771
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0HTTP://MONTANAAQUATICRESOURCES.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ABBY DRESSER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum04064041166
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MONTANA AQUATIC RESOURCES SERVICES
ReturnHeader/Filer/BusinessNameControlTxt0MONT
ReturnHeader/Filer/EIN0452804436
ReturnHeader/Filer/PhoneNum04064041166

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