Civic Intelligence

Montana Aquatic Resources Services

990 • Fiscal year 2016 • EIN 45-2804436

Jan 01, 2016 to Dec 31, 2016 • Filed on Mar 28, 2017

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

25th percentile

0.01x

Higher debt load relative to assets than 25% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

24th percentile

0.02x

Higher debt load relative to revenue than 24% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

96th percentile

71%

Higher net margin than 96% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

41st percentile

$39,967

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

93rd percentile

60%

Faster asset growth than 93% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

94th percentile

106%

Faster revenue growth than 94% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,625,063

Up $608,204 (+60%) from 2015

Net Assets

Up

$1,610,038

Up $593,996 (+58%) from 2015

Liabilities

Up

$15,025

Up $14,208 (+1739%) from 2015

Revenue

Up

$834,950

Up $428,662 (+106%) from 2015

Expenses

Up

$240,954

Up $121,404 (+102%) from 2015

Net Income

Up

$593,996

Up $307,258 (+107%) from 2015

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

2016

Assets$1,625,063
Liabilities$15,025
Net Assets$1,610,038

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

2016

Revenue$834,950
Expenses$240,954
Net Income$593,996
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Mar 28, 2017
Return Version
2016v3.0
Gross Receipts
$834,950
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$150,124$75,529▼ $74,595
Total Assets$1,016,859$1,625,063▲ $608,204
Other Assets Total$866,735$1,549,534▲ $682,799
Liabilities
Accounts Payable and Accrued Expenses$817$15,025▲ $14,208
Total Liabilities$817$15,025▲ $14,208
Net Assets / Fund Balance
Unrestricted Net Assets$1,016,042$1,610,038▲ $593,996
Total Net Assets Fund Balance$1,016,042$1,610,038▲ $593,996
Total Liabilities and Net Assets / Fund Balance$1,016,859$1,625,063▲ $608,204

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,548,984--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wendy WeaverExecutive DirectorPT$36,667$3,300$39,967
Curtis KruerVice Chair-$2,765-$2,765

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$58,047
Program Service Revenue
$771,150
Investment Income
$5,753
Other Revenue
$0
All Other Contributions
$4,021
Change in Net Assets
$593,996
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$127,744
Other Expenses$103,210
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$42,217$29,377-$71,594
Fees for Services Other$47,085--$47,085
Current Officers, Directors, Trustees, and Key Employees$12,252$24,415-$36,667
Advertising$13,021--$13,021
Travel$12,778--$12,778
Payroll Taxes$5,714$5,669-$11,383
Grants to Domestic Orgs$10,000--$10,000
Occupancy$4,913$4,912-$9,825
Other Employee Benefits$3,942$4,158-$8,100
Insurance-$6,118-$6,118
Fees for Services Accounting-$4,109-$4,109
Office Expenses$264$1,283-$1,547
Other Expenses$1,383$715-$715
All Other Expenses-$675-$675
Fees for Services Legal-$588-$588
Conferences and Meetings$150$200-$350
Total Functional Expenses$153,719$87,235$0$240,954
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Montana Conservation Corps IncBozeman, 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$2,765
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 11B

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
2017-03-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Abby Dresser
Formed
2011
Legal Domicile
Mt
Voting Board Members
11
Independent Board Members
11
Employees
3
Volunteers
11

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

Other contracted services: program service expenses 25,535. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,535. Appraisals: program service expenses 10,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,500. Surveying: program service expenses 11,050. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,050.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0771150
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt020500
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt010000
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt039144
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0385788
IRS990/PYRevenuesLessExpensesAmt0286738
IRS990/PYSalariesCompEmpBnftPaidAmt070406
IRS990/PYTotalExpensesAmt0119550
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0406288
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0593996
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0771150
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt058047
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt020500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03970
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt085017
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05753
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05753
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01966501
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.68800
IRS990ScheduleA/PublicSupportTotal170Amt062447
IRS990ScheduleA/SubstantialContributorsTotAmt022570
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt058047
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt020500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03970
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt085017
IRS990ScheduleA/TotalSupportAmt090770
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0550
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11548984
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RESTRICTED CASH
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01549534
IRS990ScheduleI/GrantRecordsMaintainedInd01
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 CONSERVATION CORPS INC
IRS990ScheduleI/RecipientTable/RecipientEIN0810467431
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0206 N GRAND
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BOZEMAN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MT
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd059715
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION WORKS CLOSELY WITH THE BIG SKY WATERSHED CORP PROGRAM DIRECTOR THROUGH MEETINGS AND PHONE CALLS TO MONITOR USE OF GRANT FUNDS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0CURTIS KRUER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt02765
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.
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/ExplanationTxt4OTHER CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 25,535. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,535. APPRAISALS: PROGRAM SERVICE EXPENSES 10,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,500. SURVEYING: PROGRAM SERVICE EXPENSES 11,050. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,050.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
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/TotalAssetsBOYAmt01016859
IRS990/TotalAssetsEOYAmt01625063
IRS990/TotalAssetsGrp/BOYAmt01016859
IRS990/TotalAssetsGrp/EOYAmt01625063
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt058047
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt087235
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0153719
IRS990/TotalFunctionalExpensesGrp/TotalAmt0240954
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0817
IRS990/TotalLiabilitiesEOYAmt015025
IRS990/TotalLiabilitiesGrp/BOYAmt0817
IRS990/TotalLiabilitiesGrp/EOYAmt015025
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01016042
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01610038
IRS990/TotalOtherCompensationAmt03300
IRS990/TotalProgramServiceExpensesAmt0153719
IRS990/TotalProgramServiceRevenueAmt0771150
IRS990/TotalReportableCompFromOrgAmt039432
IRS990/TotalRevenueGrp/ExclusionAmt05753
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0771150
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0834950
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01016859
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01625063
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt012778
IRS990/TravelGrp/TotalAmt012778
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01016042
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01610038
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1289
IRS990/USAddress/CityNm0BOZEMAN
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059771
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0HTTP://MONTANAAQUATICRESOURCES.ORG
IRS990/WhistleblowerPolicyInd01

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