Civic Intelligence

Clear Passage Foundation

990 • Fiscal year 2018 • EIN 46-3642043

Jul 01, 2017 to Jun 30, 2018 • Filed on May 04, 2019

1471 Martin Luther King Jr AvenueLong Beach, CA 90813

(888) 502-1116

Siviq Scores

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

Liabilities / Assets

97th percentile

1.85x

Higher debt load relative to assets than 97% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

94th percentile

0.62x

Higher debt load relative to revenue than 94% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

28th percentile

-6.8%

Higher net margin than 28% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

95th percentile

$63,000

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 12.9% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

16th percentile

-29%

Faster asset growth than 16% of similar nonprofits.

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

Revenue Growth

21st percentile

-24%

Faster revenue growth than 21% of similar nonprofits.

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

Assets

Down

$164,411

Down $66,458 (-29%) from 2017

Net Assets

Down

-$140,265

Down $33,363 (-31%) from 2017

Liabilities

Down

$304,676

Down $33,095 (-9.8%) from 2017

Revenue

Down

$487,798

Down $154,819 (-24%) from 2017

Expenses

Up

$521,161

Up $10,857 (+2.1%) from 2017

Net Income

Down

-$33,363

Down $165,676 (-125%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2015: $28,411Liabilities 2015: $15,223Net Assets 2015: $13,1882015Assets 2016: $75,193Liabilities 2016: $314,408Net Assets 2016: -$239,2152016Assets 2017: $230,869Liabilities 2017: $337,771Net Assets 2017: -$106,9022017Assets 2018: $164,411Liabilities 2018: $304,676Net Assets 2018: -$140,2652018Assets 2019: $201,745Liabilities 2019: $272,245Net Assets 2019: -$70,5002019Assets 2020: $236,806Liabilities 2020: $236,309Net Assets 2020: $4972020Assets 2021: $377,763Liabilities 2021: $218,046Net Assets 2021: $159,7172021Assets 2022: $421,746Liabilities 2022: $250,270Net Assets 2022: $171,4762022Assets 2023: $541,238Liabilities 2023: $356,186Net Assets 2023: $185,0522023Assets 2024: $622,778Liabilities 2024: $359,669Net Assets 2024: $263,1092024

Highlighted filing

2018

Assets$164,411
Liabilities$304,676
Net Assets-$140,265

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $158,013Expenses 2015: $144,825Net Income 2015: $13,1882015Revenue 2016: $286,036Expenses 2016: $538,439Net Income 2016: -$252,4032016Revenue 2017: $642,617Expenses 2017: $510,304Net Income 2017: $132,3132017Revenue 2018: $487,798Expenses 2018: $521,161Net Income 2018: -$33,3632018Revenue 2019: $766,269Expenses 2019: $696,504Net Income 2019: $69,7652019Revenue 2020: $733,656Expenses 2020: $662,659Net Income 2020: $70,9972020Revenue 2021: $797,545Expenses 2021: $638,325Net Income 2021: $159,2202021Revenue 2022: $758,340Expenses 2022: $746,581Net Income 2022: $11,7592022Revenue 2023: $842,834Expenses 2023: $829,258Net Income 2023: $13,5762023Revenue 2024: $1,062,687Expenses 2024: $984,630Net Income 2024: $78,0572024

Highlighted filing

2018

Revenue$487,798
Expenses$521,161
Net Income-$33,363
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 4, 2019
Return Version
2017v2.3
Gross Receipts
$487,798
Mission and Program Overview

Mission

Clear Passage Educational Center is a second chance educational program committed to serving high school youth who are in need of a flexible learning environment.

A second chance educational program committed to serving high school youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$126,601$113,799▼ $12,802
Land, Buildings, and Equipment, Net$22,816$15,850▼ $6,966
Cash and Non-Interest-Bearing Accounts$12,020$13,871▲ $1,851
Savings and Temporary Cash Investments$64,396$9,601▼ $54,795
Loans From Officers Directors$44,500$9,000▼ $35,500
Prepaid Expenses and Deferred Charges$36$6,290▲ $6,254
Total Assets$230,869$164,411▼ $66,458
Other Assets Total$5,000$5,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$119,006$153,761▲ $34,755
Mortgage Notes Payable Secured by Investment Property$49,257$79,403▲ $30,146
Unsecured Notes Loans Payable$125,008$62,512▼ $62,496
Total Liabilities$337,771$304,676▼ $33,095
Net Assets / Fund Balance
Unrestricted Net Assets$-106,902$-140,265▼ $33,363
Total Net Assets Fund Balance$-106,902$-140,265▼ $33,363
Total Liabilities and Net Assets / Fund Balance$230,869$164,411▼ $66,458

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,970$13,553$25,523
Leasehold Improvements$3,880$5,431$9,311
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Vivianna TrujilloExec. Dir./CEOFT$63,000$63,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$487,793
Program Service Revenue
$0
Investment Income
$5
Other Revenue
$0
All Other Contributions
$2,050
Change in Net Assets
$-33,363

Audited Revenue Reconciliation

Revenue per Audited Statements
$487,798
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$487,798
Total Revenue per Form 990
$487,798
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$274,934
Salaries, Compensation, and Employee Benefits$246,227
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$55,422$58,470-$113,892
Occupancy$68,116--$68,116
Current Officers, Directors, Trustees, and Key Employees$63,000--$63,000
Other Employee Benefits$28,897$14,267-$43,164
Fees for Services Other$854$31,471-$32,325
Fees for Services Management-$30,000-$30,000
Other Expenses$19,286$696-$19,982
Payroll Taxes$3,532$10,756-$14,288
Pension Plan Contributions$11,883--$11,883
Insurance-$11,475-$11,475
Fees for Services Accounting-$10,861-$10,861
Depreciation Depletion-$6,966-$6,966
Office Expenses$3,882--$3,882
Interest-$3,077-$3,077
Advertising$2,682--$2,682
Travel$896--$896
Information Technology$300--$300
Total Functional Expenses$338,703$182,458$0$521,161

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$521,161
Total Expenses per Audited Statements$521,161
Total Expenses per Form 990$521,161
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$44,500$9,000▼ $35,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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

Vivianna trujillo, who serves as the executive director/ceo of clear passage foundation, is the aunt of marianna rodriguez, who serves as the secretary of the board of directors for clear passage foundation. Aurora rodriguez, who serves as the administrative services coordinator is the mother of marianna rodriguez, who serves as the board secretary. Vivianna trujillo, who serves as the executive director/ceo is the sister of aurora rodriguez, who serves as the administrative services coordinator.

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

A copy of the tax returns are reviewed and approved by the executive director. Once finalized, the tax returns are provided to the board and formally accepted in a public board meeting.

Form 990, Part VI, Section C, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Clear Passage Foundation
EIN
46-3642043
Phone
8885021116
Address
1471 MARTIN LUTHER KING JR AVENUE, LONG BEACH, CA 90813

Signing Officer

Name
Vivianna Trujillo
Title
Exec. Director/CEO
Phone
8885021116
Signed
2019-05-04
Discuss with paid preparer
Yes

Organization Details

Formed
2012
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
4
Volunteers
9

Preparer

Firm
Christy White Associates
Address
348 OLIVE STREET, SAN DIEGO, CA 92103
Preparer
Christy White
Phone
6192708222
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Management believes all of its significant tax positions would be upheld under examination; therefore, no provision for income tax has been recorded.

Raw XML Appendix398 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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IRS990/Desc0LAUNCHED IN FALL 2015, CLEAR PASSAGE EDUCATIONAL CENTER (CPEC) IS AN INDEPENDENT STUDY (SITE-BASED) CHARTER SCHOOL USING AN INNOVATIVE EDUCATIONAL MODEL TO SERVE THE NEEDS OF STUDENTS IN GRADES 9 - 12. CPEC SERVES TEENS IN NEED OF AN ALTERNATIVE LEARNING ENVIRONMENT, TEENS WHO HAVE DROPPED OUT OF SCHOOL, AND/OR TEENS WHO ARE IN JEOPARDY OF DOING SO. CPEC OFFERS A PERSONALIZED AND INDIVIDUALIZED LEARNING PROGRAM WITH A FOCUS ON EACH STUDENT'S UNIQUE STRENGTHS AND NEEDS. OUR BLENDED INSTRUCTIONAL MODEL ALLOWS FOR FLEXIBLE SCHEDULING, EXTENDED HOURS AND INCREASED STUDENT ACCESS TO CRITICAL EDUCATIONAL RESOURCES.
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0487798
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0521161
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NONDISCRIMINATORY POLICY IS MADE KNOWN THROUGH INFORMATION AVAILABLE ON THE SCHOOL'S WEBSITE, WITHIN THE CHARTERING DOCUMENTS, AND OTHER CORRESPONDENCE WITH THE GENERAL PUBLIC.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL WHICH OPERATES TUITION-FREE; THEREFORE, SCHOLARSHIPS AND FINANCIAL ASSISTANCE DO NOT APPLY AND THUS RECORDS FOR SUCH AID ARE NOT MAINTAINED.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION RECEIVES FINANCIAL ASSISTANCE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AND THE COUNTY OF LOS ANGELES, CALIFORNIA AS PART OF ITS OPERATION AS A PUBLIC CHARTER SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt09000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0CASH FLOW
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt054500
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0VIVIANNA TRUJILLO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0EXECUTIVE DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt09000
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VIVIANNA TRUJILLO, WHO SERVES AS THE EXECUTIVE DIRECTOR/CEO OF CLEAR PASSAGE FOUNDATION, IS THE AUNT OF MARIANNA RODRIGUEZ, WHO SERVES AS THE SECRETARY OF THE BOARD OF DIRECTORS FOR CLEAR PASSAGE FOUNDATION. AURORA RODRIGUEZ, WHO SERVES AS THE ADMINISTRATIVE SERVICES COORDINATOR IS THE MOTHER OF MARIANNA RODRIGUEZ, WHO SERVES AS THE BOARD SECRETARY. VIVIANNA TRUJILLO, WHO SERVES AS THE EXECUTIVE DIRECTOR/CEO IS THE SISTER OF AURORA RODRIGUEZ, WHO SERVES AS THE ADMINISTRATIVE SERVICES COORDINATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE TAX RETURNS ARE REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR. ONCE FINALIZED, THE TAX RETURNS ARE PROVIDED TO THE BOARD AND FORMALLY ACCEPTED IN A PUBLIC BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0230869
IRS990/TotalAssetsEOYAmt0164411
IRS990/TotalAssetsGrp/BOYAmt0230869
IRS990/TotalAssetsGrp/EOYAmt0164411
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0487793
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0182458
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0338703
IRS990/TotalFunctionalExpensesGrp/TotalAmt0521161
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0337771
IRS990/TotalLiabilitiesEOYAmt0304676
IRS990/TotalLiabilitiesGrp/BOYAmt0337771
IRS990/TotalLiabilitiesGrp/EOYAmt0304676
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-106902
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-140265
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0338703
IRS990/TotalReportableCompFromOrgAmt063000
IRS990/TotalRevenueGrp/ExclusionAmt05
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0487798
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0230869
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0164411
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0896
IRS990/TravelGrp/TotalAmt0896
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-106902
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-140265
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0125008
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt062512
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01471 MARTIN LUTHER KING JR AVENUE
IRS990/USAddress/CityNm0LONG BEACH
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090813
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.CPECSCHOOL.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0VIVIANNA TRUJILLO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC. DIRECTOR/CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum08885021116
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CLEAR PASSAGE FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0CLEA
ReturnHeader/Filer/EIN0463642043
ReturnHeader/Filer/PhoneNum08885021116
ReturnHeader/Filer/USAddress/AddressLine1Txt01471 MARTIN LUTHER KING JR AVENUE
ReturnHeader/Filer/USAddress/CityNm0LONG BEACH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090813
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0AD055E091A5BB830F115753B8BB2D3A1333F3887
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt012.175.85.34
ReturnHeader/FilingSecurityInformation/IPDt02019-05-04
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm014:33:04
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0272956198
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHRISTY WHITE ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0348 OLIVE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN DIEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092103
ReturnHeader/PreparerPersonGrp/PhoneNum06192708222
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTY WHITE
ReturnHeader/ReturnTs02019-05-04T14:33:07-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

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