Civic Intelligence

Su Refugio Ministries

990 • Fiscal year 2018 • EIN 45-5145340

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 03, 2019

PO Box 500631San Diego, CA 92150-0631

(858) 735-2085

Siviq Scores

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

Liabilities / Assets

54th percentile

0.05x

Higher debt load relative to assets than 54% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

36th percentile

0.01x

Higher debt load relative to revenue than 36% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

47th percentile

2.2%

Higher net margin than 47% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

68th percentile

$55,080

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

80th percentile

23%

Faster asset growth than 80% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

71st percentile

19%

Faster revenue growth than 71% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$77,287

Up $21,936 (+40%) from 2016

Net Assets

Up

$73,721

Up $24,441 (+50%) from 2016

Liabilities

Down

$3,566

Down $2,505 (-41%) from 2016

Revenue

Up

$513,249

Up $153,760 (+43%) from 2016

Expenses

Up

$501,924

Up $203,077 (+68%) from 2016

Net Income

Down

$11,325

Down $49,317 (-81%) from 2016

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0-$50KAssets 2013: $10,755Net Assets 2013: $10,7552013Assets 2015: $20,786Liabilities 2015: $32,148Net Assets 2015: -$11,3622015Assets 2016: $55,351Liabilities 2016: $6,071Net Assets 2016: $49,2802016Assets 2018: $77,287Liabilities 2018: $3,566Net Assets 2018: $73,7212018Assets 2019: $52,970Liabilities 2019: $6,351Net Assets 2019: $46,6192019Assets 2020: $153,375Liabilities 2020: $4,272Net Assets 2020: $149,1032020Assets 2021: $122,046Liabilities 2021: $10,279Net Assets 2021: $111,7672021Assets 2022: $147,011Liabilities 2022: $9,230Net Assets 2022: $137,7812022Assets 2024: $140,855Liabilities 2024: $3,900Net Assets 2024: $136,9552024

Highlighted filing

2018

Assets$77,287
Liabilities$3,566
Net Assets$73,721

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $129,880Expenses 2013: $126,912Net Income 2013: $2,9682013Revenue 2015: $304,895Expenses 2015: $332,404Net Income 2015: -$27,5092015Revenue 2016: $359,489Expenses 2016: $298,847Net Income 2016: $60,6422016Revenue 2018: $513,249Expenses 2018: $501,924Net Income 2018: $11,3252018Revenue 2019: $561,760Expenses 2019: $588,862Net Income 2019: -$27,1022019Revenue 2020: $480,198Expenses 2020: $377,714Net Income 2020: $102,4842020Revenue 2021: $595,755Expenses 2021: $633,245Net Income 2021: -$37,4902021Revenue 2022: $771,641Expenses 2022: $745,627Net Income 2022: $26,0142022Revenue 2024: $915,218Expenses 2024: $876,450Net Income 2024: $38,7682024

Highlighted filing

2018

Revenue$513,249
Expenses$501,924
Net Income$11,325
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 3, 2019
Return Version
2018v3.1
Gross Receipts
$513,249
Mission and Program Overview

Mission

To care for orphans and widows in their distress...for the glory of God. James 1:27

Raise funds to give to organizations that care for orphans and widows in their distress.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$60,468$75,939▲ $15,471
Land, Buildings, and Equipment, Net$2,488$1,348▼ $1,140
Total Assets$62,956$77,287▲ $14,331
Liabilities
Accounts Payable and Accrued Expenses$560$3,566▲ $3,006
Total Liabilities$560$3,566▲ $3,006
Net Assets / Fund Balance
Permanently Rstr Net Assets$48,375$66,377▲ $18,002
Unrestricted Net Assets$14,021$7,344▼ $6,677
Total Net Assets Fund Balance$62,396$73,721▲ $11,325
Total Liabilities and Net Assets / Fund Balance$62,956$77,287▲ $14,331

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,348$4,349$5,697
Other Land Buildings$0$913$913
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dusty Davis part yearDirector of DevelopmentFT$30,583$24,497$55,080

Board Members and Trustees

NameTitle
Scott KvandalPresident
Chris MarshallDirector
Lester RiehmanDirector
Michele KirbyDirector
Mike Devine part yearDirector
Sandra ColeSecretary
Michelle KvandalTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$510,474
Program Service Revenue
$2,775
Investment Income
$0
Other Revenue
$0
All Other Contributions
$510,474
Change in Net Assets
$11,325
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$271,046
Other Expenses$175,797
Salaries, Compensation, and Employee Benefits$55,081
Total Fundraising Expense$2,843
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$270,310--$270,310
Travel$66,533$13,059-$79,592
Current Officers, Directors, Trustees, and Key Employees-$55,081-$55,081
Other Expenses$23,427$2,579-$26,006
Office Expenses$84$13,999-$14,083
Conferences and Meetings-$5,641-$5,641
Advertising-$1,544$2,843$4,387
Fees for Services Accounting-$4,270-$4,270
All Other Expenses$2,830$443-$3,273
Fees for Services Other$1,268$556-$1,824
Depreciation Depletion-$1,140-$1,140
Information Technology$847$121-$968
Interest-$875-$875
Grants to Domestic Orgs$736--$736
Total Functional Expenses$399,773$99,308$2,843$501,924
International Activity

International Summary

Offices
0
Employees
0
Spending
$398,432

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
South AmericaGrants to Recipients Located in the RegionPoverty relief, education, outreach00$270,310
South AmericaProgram ServicesPoverty relief, education, outreach00$124,122
North America - Canada and Mexico, but not the United StatesProgram services-00$4,000
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
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 2

Scott Kvandal and Michelle Kvandal - Family relationship

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

The organization has no committees with authority to act on behalf of the governing body. Therefore, this line was answered no in accordance with the instructions.

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

Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.

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

The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The President is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Futhermore, the Secretary will review the President's signed statement to ensure compliance with the policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.

Form 990, Part VI, Section B, line 15

The organization does not compensate any officers, key employees or top management officials. These questions have been answered no in accordance with the instructions.

Form 990, Part VI, Section C, line 19

The governing documents, conflict of interest policy, and financial statements are made available to the public via written request.

Filing and Contact Details

Filer

Filer Name
Su Refugio Ministries
EIN
45-5145340
Phone
8587352085
Address
PO Box 500631, San Diego, CA 92150-0631

Signing Officer

Name
Michelle Kvandal
Title
Treasurer
Phone
8587352085
Signed
2019-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Kvandal
Formed
2012
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
1
Volunteers
35

Preparer

Firm
Capin Crouse LLP
Address
3050 Saturn Street Suite 104, Brea, CA 92821
Preparer
Ashley Peabody
Phone
7145770988
Supplemental Narrative

Additional Explanations

Form 990, Part X, Lines 27 - 29

In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its compiled financial statements for the period ended 12/31/2018. To date, Form 990 and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the compiled financial statements as follows on Form 990, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $ 7,344 Line 29 - Net assets with donor restrictions 66,377 --------- Total net assets $ 73,721

Form 990, Part XII, Lines 2C

The organization has a committee comprised of the President, Treasurer and Accounting Manager that assumes responsibility for oversight of the compilation of its financial statements and selection of an independent auditor. This process has not changed since the prior year.

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IRS990/Desc0The mission of Su Refugio Ministries is to raise funds to support organizations and ministries that provide a place where children living in unstable conditions can find "REFUGE", where children with empty stomachs can be filled with nourishing food, where the minds of children can be filled with quality education, and where childrens' hearts can experience love from others. Additionally, it is our desire to help support places where the sick can receive medical care and spiritual healing and where women can be taught basic skills that will allow them to economically provide for their families. Most importantly, it is our desire to help establish and support places and organizations where the Word of God is taught.
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IRS990ScheduleD/EquipmentGrp/BookValueAmt01348
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04349
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05697
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0913
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0913
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01348
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0270310
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt1124122
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt24000
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0South America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1South America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2North America - Canada and Mexico, but not the United States
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Poverty relief, education, outreach
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1Poverty relief, education, outreach
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Grants to Recipients Located in the Region
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1Program Services
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2Program services
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0156450
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt145250
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt268610
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0Bank Wire
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt1Bank Wire
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt2Bank Wire
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0Bible teaching, food distribution, housing, tutoring, vocational training, medical care
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt1Bible teaching, food distribution, housing
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt2Bible teaching, preshcool, vocational training, sports camps
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0South America
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt1South America
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt2South America
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt0398432
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0Su Refugio Ministries requires that all recipients (non-profit organizations in the respective country) email a monthly report confirming all funds received from Su Refugio Ministries and how all of the funds were expended. In addition, the President of Su Refugio Ministries visits each country annually (normally at least twice per year) to visually inspect the projects that Su Refugio Ministries helped support and to confirm that all funds were received and properly expended.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1Expenditures are accounted for using the accrual method of accounting.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 3:
IRS990ScheduleF/Total501c3OrgCnt03
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalOtherOrgCnt00
IRS990ScheduleF/TotalSpentAmt0398432
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Scott Kvandal and Michelle Kvandal - Family relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization has no committees with authority to act on behalf of the governing body. Therefore, this line was answered no in accordance with the instructions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The President is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Futhermore, the Secretary will review the President's signed statement to ensure compliance with the policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization does not compensate any officers, key employees or top management officials. These questions have been answered no in accordance with the instructions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The governing documents, conflict of interest policy, and financial statements are made available to the public via written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its compiled financial statements for the period ended 12/31/2018. To date, Form 990 and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the compiled financial statements as follows on Form 990, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $ 7,344 Line 29 - Net assets with donor restrictions 66,377 --------- Total net assets $ 73,721
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The organization has a committee comprised of the President, Treasurer and Accounting Manager that assumes responsibility for oversight of the compilation of its financial statements and selection of an independent auditor. This process has not changed since the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part X, Lines 27 - 29
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XII, Lines 2c
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt062956
IRS990/TotalAssetsEOYAmt077287
IRS990/TotalAssetsGrp/BOYAmt062956
IRS990/TotalAssetsGrp/EOYAmt077287
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0510474
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02843
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt099308
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0399773
IRS990/TotalFunctionalExpensesGrp/TotalAmt0501924
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0560
IRS990/TotalLiabilitiesEOYAmt03566
IRS990/TotalLiabilitiesGrp/BOYAmt0560
IRS990/TotalLiabilitiesGrp/EOYAmt03566
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt062396
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt073721
IRS990/TotalOtherCompensationAmt024497
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt02775
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt02775
IRS990/TotalProgramServiceExpensesAmt0399773
IRS990/TotalProgramServiceRevenueAmt02775
IRS990/TotalReportableCompFromOrgAmt030583
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02775
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0513249
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt035
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt062956
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt077287
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt013059
IRS990/TravelGrp/ProgramServicesAmt066533
IRS990/TravelGrp/TotalAmt079592
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt014021
IRS990/UnrestrictedNetAssetsGrp/EOYAmt07344
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 500631
IRS990/USAddress/CityNm0San Diego
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0921500631
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.surefugio.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-01-14 16:20:31Z

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