Civic Intelligence

Pioneer Memorial Manors Inc

EIN 46-0275287 • 501(c)4 • Spearfish, SD

Profile

To provide hud subsidized housing to low and moderate income individuals.

430 Oriole DriveSpearfish, SD 57783

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.60x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

88th percentile

0.85x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Net Margin

30th percentile

-2.7%

Higher net margin than 30% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Asset Growth

20th percentile

-6.9%

Faster asset growth than 20% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

60th percentile

11%

Faster revenue growth than 60% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$737,303

Down $60,085 (-7.5%) from 2022

Liabilities

Down

$450,819

Down $35,983 (-7.4%) from 2022

Net Assets

Down

$286,484

Down $24,102 (-7.8%) from 2022

Revenue

Down

$405,844

Down $3,815 (-0.9%) from 2022

Expenses

Up

$429,946

Up $37,090 (+9.4%) from 2022

Net Income

Down

-$24,102

Down $40,905 (-243%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2011: $301,318Liabilities 2011: $55,2452011Assets 2012: $288,601Liabilities 2012: $45,9072012Assets 2013: $274,213Liabilities 2013: $35,440Net Assets 2013: $238,7732013Assets 2014: $257,888Liabilities 2014: $29,286Net Assets 2014: $228,6022014Assets 2015: $239,895Liabilities 2015: $15,7472015Assets 2016: $223,128Liabilities 2016: $10,9292016Assets 2017: $195,992Liabilities 2017: $16,0072017Assets 2018: $169,757Liabilities 2018: $13,9452018Assets 2019: $863,853Liabilities 2019: $564,019Net Assets 2019: $299,8342019Assets 2020: $816,728Liabilities 2020: $531,693Net Assets 2020: $285,0352020Assets 2021: $810,233Liabilities 2021: $516,450Net Assets 2021: $293,7832021Assets 2022: $797,388Liabilities 2022: $486,802Net Assets 2022: $310,5862022Assets 2023: $737,303Liabilities 2023: $450,819Net Assets 2023: $286,4842023

Highlighted filing

2023

Assets$737,303
Liabilities$450,819
Net Assets$286,484

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $96,666Expenses 2011: $103,902Net Income 2011: -$7,2362011Revenue 2012: $104,370Expenses 2012: $107,784Net Income 2012: -$3,4142012Revenue 2013: $98,595Expenses 2013: $102,473Net Income 2013: -$3,8782013Revenue 2014: $101,738Expenses 2014: $111,917Net Income 2014: -$10,1792014Revenue 2015: $104,237Expenses 2015: $108,691Net Income 2015: -$4,4542015Revenue 2016: $109,026Expenses 2016: $120,975Net Income 2016: -$11,9492016Revenue 2017: $111,717Expenses 2017: $143,931Net Income 2017: -$32,2142017Revenue 2018: $116,832Expenses 2018: $141,005Net Income 2018: -$24,1732018Revenue 2019: $355,261Expenses 2019: $376,654Net Income 2019: -$21,3932019Revenue 2020: $355,695Expenses 2020: $370,494Net Income 2020: -$14,7992020Revenue 2021: $406,275Expenses 2021: $397,527Net Income 2021: $8,7482021Revenue 2022: $409,659Expenses 2022: $392,856Net Income 2022: $16,8032022Revenue 2023: $405,844Expenses 2023: $429,946Net Income 2023: -$24,1022023

Highlighted filing

2023

Revenue$405,844
Expenses$429,946
Net Income-$24,102

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$7.37$4.51$2.86$4.06$4.30$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.97$4.87$3.11$4.10$3.93$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.10$5.16$2.94$4.06$3.98$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.17$5.32$2.85$3.56$3.70$0.15
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.64$5.64$3.00$3.55$3.77$0.21
2018Summary only. Only limited summary data is available for this year.$1.70$0.14$1.17$1.41$0.24
2017Summary only. Only limited summary data is available for this year.$1.96$0.16$1.12$1.44$0.32
2016Summary only. Only limited summary data is available for this year.$2.23$0.11$1.09$1.21$0.12
2015Summary only. Only limited summary data is available for this year.$2.40$0.16$1.04$1.09$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.58$0.29$2.29$1.02$1.12$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.74$0.35$2.39$0.99$1.02$0.04
2012Summary only. Only limited summary data is available for this year.$2.89$0.46$1.04$1.08$0.03
2011Summary only. Only limited summary data is available for this year.$3.01$0.55$0.97$1.04$0.07
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Jan 13, 2020
Return Version
2018v3.1
Gross Receipts
$355,261
Mission and Program Overview

Mission

To provide hud subsidized housing for persons of the area with low and moderate incomes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$111,778$597,441▲ $485,663
Cash and Non-Interest-Bearing Accounts$56,611$264,188▲ $207,577
Pledges and Grants Receivable$1,271$2,000▲ $729
Prepaid Expenses and Deferred Charges$97$0▼ $97
Total Assets$169,757$863,853▲ $694,096
Other Assets Total$0$224▲ $224
Liabilities
Mortgage Notes Payable Secured by Investment Property$549$506,608▲ $506,059
Escrow Account Liability$6,260$24,641▲ $18,381
Accounts Payable and Accrued Expenses$2,273$24,029▲ $21,756
Deferred Revenue$4,863$8,741▲ $3,878
Total Liabilities$13,945$564,019▲ $550,074
Net Assets / Fund Balance
Unrestricted Net Assets$155,812$299,834▲ $144,022
Total Net Assets Fund Balance$155,812$299,834▲ $144,022
Total Liabilities and Net Assets / Fund Balance$169,757$863,853▲ $694,096

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$443,472$1,245,719$1,689,191
Other Land Buildings$44,628$103,129$147,757
Equipment$56,201$89,055$145,256
Land$53,140-$53,140
Compensation and Service Providers

Board Members and Trustees

NameTitle
Darrin DonatPresident
Julie RiceVice President
Bryan WalkerDirector
Larry KlarenbeekDirector
Terry CaudillDirector
Paul PankoninSecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$328,861
Investment Income
$1,643
Other Revenue
$24,757
Change in Net Assets
$-21,393
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$376,654
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$69,996--$69,996
Depreciation Depletion$56,589--$56,589
Fees for Services Management$52,081--$52,081
Fees for Services Other$25,116--$25,116
Interest$24,251--$24,251
Insurance$21,731--$21,731
Fees for Services Accounting-$5,147-$5,147
All Other Expenses$3,891--$3,891
Other Expenses$2,529--$2,529
Office Expenses-$2,498-$2,498
Information Technology-$1,617-$1,617
Fees for Services Legal-$1,137-$1,137
Advertising$53--$53
Total Functional Expenses$366,255$10,399$0$376,654
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The board of directors has given control of management duties to evergreen management services inc.

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

A copy of the 990 was made available to the board vice-president before filing

Form 990, Part VI, Section C, Line 19

A copy of pioneer memorial manors' exemption application and the 990 for each of the previous three years will be made available to any person making a personal and/or written request for these documents.

Filing and Contact Details

Filer

Filer Name
Pioneer Memorial Manors Incorporated
EIN
46-0275287
Phone
6056424744
Address
430 ORIOLE DRIVE, SPEARFISH, SD 57783

Signing Officer

Name
Jeff Christenson
Title
President
Phone
6056424744
Signed
2020-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Christenson
Formed
1961
Legal Domicile
Sd
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Casey Peterson Ltd
Address
909 ST JOSEPH ST STE 101, RAPID CITY, SD 57701
Preparer
Deidre Budahl CPA
Phone
6053481930
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Transfer of 2 projects 165,415.

Financial Statement Notes

PART IV, LINE 2B:

Pioneer memorial manor includes a liability on line 21 of form 990 part x for tenant security deposits.

PART X, LINE 2:

Pioneer memorial manors inc. Is a south dakota non-profit corporation and is exempt from federal income tax under section 501(c)(4) of the internal revenue code. Therefore, no provision for income taxes has been made in the accompanying financial statements.

Raw XML AppendixShowing 400 of 404 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/BuildingsGrp/DepreciationAmt01245719
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01689191
IRS990ScheduleD/EquipmentGrp/BookValueAmt056201
IRS990ScheduleD/EquipmentGrp/DepreciationAmt089055
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0145256
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LandGrp/BookValueAmt053140
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt053140
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt044628
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0103129
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0147757
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PIONEER MEMORIAL MANOR INCLUDES A LIABILITY ON LINE 21 OF FORM 990 PART X FOR TENANT SECURITY DEPOSITS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PIONEER MEMORIAL MANORS INC. IS A SOUTH DAKOTA NON-PROFIT CORPORATION AND IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 2B:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0597441
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS HAS GIVEN CONTROL OF MANAGEMENT DUTIES TO EVERGREEN MANAGEMENT SERVICES INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE 990 WAS MADE AVAILABLE TO THE BOARD VICE-PRESIDENT BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF PIONEER MEMORIAL MANORS' EXEMPTION APPLICATION AND THE 990 FOR EACH OF THE PREVIOUS THREE YEARS WILL BE MADE AVAILABLE TO ANY PERSON MAKING A PERSONAL AND/OR WRITTEN REQUEST FOR THESE DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRANSFER OF 2 PROJECTS 165,415.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PONDEROSA APARTMENTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0237232223
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(4)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0430 ORIOLE DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SPEARFISH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd057783
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0165415
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0PPE BOOK VALUE LESS RELATED DEBT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0PONDEROSA APARTMENTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0S
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0169757
IRS990/TotalAssetsEOYAmt0863853
IRS990/TotalAssetsGrp/BOYAmt0169757
IRS990/TotalAssetsGrp/EOYAmt0863853
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010399
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0366255
IRS990/TotalFunctionalExpensesGrp/TotalAmt0376654
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013945
IRS990/TotalLiabilitiesEOYAmt0564019
IRS990/TotalLiabilitiesGrp/BOYAmt013945
IRS990/TotalLiabilitiesGrp/EOYAmt0564019
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0155812
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0299834
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0366255
IRS990/TotalProgramServiceRevenueAmt0328861
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01643
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0353618
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0355261
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0169757
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0863853
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0155812
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0299834
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0430 ORIOLE DRIVE
IRS990/USAddress/CityNm0SPEARFISH
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057783
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF CHRISTENSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06056424744
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-01-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PIONEER MEMORIAL MANORS INCORPORATED
ReturnHeader/Filer/BusinessNameControlTxt0PION
ReturnHeader/Filer/EIN0460275287
ReturnHeader/Filer/PhoneNum06056424744
ReturnHeader/Filer/USAddress/AddressLine1Txt0430 ORIOLE DRIVE
ReturnHeader/Filer/USAddress/CityNm0SPEARFISH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057783
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D2625C001577F57E0BEAA27B15AB77BF7015DD99
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt065.153.235.186
ReturnHeader/FilingSecurityInformation/IPDt02020-01-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MS
ReturnHeader/FilingSecurityInformation/IPTm017:55:49
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460403496
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CASEY PETERSON LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0909 ST JOSEPH ST STE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RAPID CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057701
ReturnHeader/PreparerPersonGrp/PhoneNum06053481930
ReturnHeader/PreparerPersonGrp/PreparationDt02020-01-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEIDRE BUDAHL CPA
ReturnHeader/ReturnTs02020-01-13T17:57:04-06:00

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