Civic Intelligence

Casa of Berks County

990 • Fiscal year 2024 • EIN 47-3440847

Jul 01, 2023 to Jun 30, 2024 • Filed on Jan 24, 2025

845 Park Road Suite 307Wyomissing, PA 19610

(601) 301-8634

Siviq Scores

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

Liabilities / Assets

84th percentile

0.21x

Higher debt load relative to assets than 84% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

0.23x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

20th percentile

-18%

Higher net margin than 20% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$53,297

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 22.3% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

29th percentile

-13%

Faster asset growth than 29% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-14%

Faster revenue growth than 30% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$253,643

Down $38,271 (-13%) from 2023

Net Assets

Down

$199,498

Down $43,652 (-18%) from 2023

Liabilities

Up

$54,145

Up $5,381 (+11%) from 2023

Revenue

Down

$238,542

Down $39,451 (-14%) from 2023

Expenses

Up

$282,194

Up $44,935 (+19%) from 2023

Net Income

Down

-$43,652

Down $84,386 (-207%) from 2023

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2016: $151,059Liabilities 2016: $3,9052016Assets 2017: $91,948Liabilities 2017: $139Net Assets 2017: $91,8092017Assets 2018: $64,270Liabilities 2018: $4,792Net Assets 2018: $59,4782018Assets 2019: $179,658Liabilities 2019: $70,433Net Assets 2019: $109,2252019Assets 2020: $139,677Liabilities 2020: $29,512Net Assets 2020: $110,1652020Assets 2021: $225,165Liabilities 2021: $25,261Net Assets 2021: $199,9042021Assets 2022: $211,820Liabilities 2022: $9,404Net Assets 2022: $202,4162022Assets 2023: $291,914Liabilities 2023: $48,764Net Assets 2023: $243,1502023Assets 2024: $253,643Liabilities 2024: $54,145Net Assets 2024: $199,4982024Assets 2025: $237,136Liabilities 2025: $41,899Net Assets 2025: $195,2372025

Highlighted filing

2024

Assets$253,643
Liabilities$54,145
Net Assets$199,498

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2016: $131,350Expenses 2016: $38,115Net Income 2016: $93,2352016Revenue 2017: $18,249Expenses 2017: $73,594Net Income 2017: -$55,3452017Revenue 2018: $69,052Expenses 2018: $101,384Net Income 2018: -$32,3322018Revenue 2019: $176,900Expenses 2019: $127,153Net Income 2019: $49,7472019Revenue 2020: $179,536Expenses 2020: $178,596Net Income 2020: $9402020Revenue 2021: $282,136Expenses 2021: $192,662Net Income 2021: $89,4742021Revenue 2022: $242,010Expenses 2022: $239,498Net Income 2022: $2,5122022Revenue 2023: $277,993Expenses 2023: $237,259Net Income 2023: $40,7342023Revenue 2024: $238,542Expenses 2024: $282,194Net Income 2024: -$43,6522024Revenue 2025: $322,269Expenses 2025: $326,530Net Income 2025: -$4,2612025

Highlighted filing

2024

Revenue$238,542
Expenses$282,194
Net Income-$43,652
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 24, 2025
Return Version
2023v6.0
Gross Receipts
$246,535
Mission and Program Overview

Mission

To provide a competent, responsible, and compassionate court-appointed community volunteer to advocate for each child who faces abuse, neglect, and/or abandonment; our goal, to restore their well-being and ensure the eminent right to a safe, nurturing, and permanent home.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$138,098$84,834▼ $53,264
Savings and Temporary Cash Investments-$77,108-
Accounts Receivable$71,077$32,054▼ $39,023
Pledges and Grants Receivable$38,595$19,105▼ $19,490
Land, Buildings, and Equipment, Net$2,555$7,970▲ $5,415
Prepaid Expenses and Deferred Charges$7,379$4,858▼ $2,521
Inventories for Sale or Use$100$395▲ $295
Total Assets$291,914$253,643▼ $38,271
Other Assets Total$34,110$27,319▼ $6,791
Liabilities
Unsecured Notes Loans Payable$33,800$27,112▼ $6,688
Deferred Revenue$5,405$15,500▲ $10,095
Other Liabilities$9,469$11,509▲ $2,040
Accounts Payable and Accrued Expenses$90$24▼ $66
Total Liabilities$48,764$54,145▲ $5,381
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$177,574$154,446▼ $23,128
Net Assets With Donor Restrictions$65,576$45,052▼ $20,524
Total Net Assets Fund Balance$243,150$199,498▼ $43,652
Total Liabilities and Net Assets / Fund Balance$291,914$253,643▼ $38,271

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,970$5,325$13,295
Other Assets Org$425--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nancy MccullarExecutive DiFT$53,297$53,297

Board Members and Trustees

NameTitle
Kathleen FelkerPresident Em
Arthur Grim JdDirector
Eve Kimball MdDirector
Janell HarakelDirector
John Deegan MsDirector
Nicholas HillDirector
Todd ZieglerDirector
Zachary GriffithDirector
Timothy GreuselVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$228,888
Program Service Revenue
$0
Investment Income
$4,672
Other Revenue
$4,982
All Other Contributions
$107,101
Change in Net Assets
$-43,652

Audited Revenue Reconciliation

Revenue per Audited Statements
$238,542
Revenue Not Reported on Form 990
$7,993
Total Revenue per Audited Statements
$246,535
Total Revenue per Form 990
$238,542
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$195,950
Other Expenses$86,244
Total Fundraising Expense$24,490
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$124,828--$124,828
Current Officers, Directors, Trustees, and Key Employees$20,600$12,947$21,577$55,124
Payroll Taxes$15,998--$15,998
Occupancy$12,150$3,462-$15,612
Advertising$12,194$58$913$13,165
Fees for Services Accounting$9,270$3,250-$12,520
Information Technology$7,148$2,958$1,369$11,475
Office Expenses$6,246$1,305$103$7,654
Insurance$4,403$1,040-$5,443
Depreciation Depletion$3,615$382$259$4,256
Travel$3,597$440-$4,037
Conferences and Meetings$2,384$299$135$2,818
Fees for Services Legal$314$109-$423
Interest$282$30$20$332
Other Expenses$234$25$17$276
All Other Expenses$60$79$97$236
Total Functional Expenses$229,276$28,428$24,490$282,194

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$290,187
Expenses per Audited Statements$282,194
Total Expenses per Form 990$282,194
Expenses Not Reported on Form 990$7,993
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,975
Fundraising Direct Expenses$7,993
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$18,750---
Annual Gala of$27,434$12,975$4,370$8,605
Total Events$46,184$12,975$7,993$4,982
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$11,509
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
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, Page 6, Part VI, Line 11B

Board reviews form 990 prior to filing.

Form 990, Page 6, Part VI, Line 12C

Any conflicts of interest are resolved by the board.

Form 990, Page 6, Part VI, Line 15A

Board reviews executive director payroll annually and aproves annual rate.

Form 990, Page 6, Part VI, Line 15B

Board reviews payroll annually and aproves annual rate.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Casa of Berks County
EIN
47-3440847
Phone
6013018634
Address
845 PARK ROAD SUITE 307, WYOMISSING, PA 19610

Signing Officer

Name
Nancy Mccullar
Title
Executive Director
Phone
6013018634
Signed
2025-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Mccullar
Formed
2015
Voting Board Members
12
Independent Board Members
12
Employees
5
Volunteers
65

Preparer

Firm
Smith Elliott Kearns & Company LLC
Address
19 BROOKWOOD AVE STE 101, CARLISLE, PA 17015
Preparer
William D Oyster CPA
Phone
7172439104
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide a competent, responsible, and compassionate court-appointed community volunteer to advocate for each child who faces abuse, neglect, and/or abandonment; our goal, to restore their well-being and ensure the eminent right to a safe, nurturing, and permanent home.

Form 990, Part XI, Line 9

Fundraising expense 7,993 fundraising expense -7,993

Financial Statement Notes

Schedule D, Page 3, Part X

The organization follows generally accepted accounting principles, which provides guidance on accounting for uncertainty in income taxes recognized in an organization's financial statements. The organization's policy is to charge penalties and interest to income tax expense as incurred. The organization's federal and state income tax returns are subject to examination by the internal revenue service and state tax authorities, generally for a period of three years after the returns are filed.

Schedule D, Page 4, Part XI, Line 2D

Fundraising expense 7,993

Schedule D, Page 4, Part XII, Line 2D

Fundraising expense 7,993

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IRS990/OperateHospitalInd0false
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IRS990/OtherExpensesGrp/Desc2DUES & FEES
IRS990/OtherExpensesGrp/Desc3EQUIPMENT & MAINTENANCE
IRS990/OtherExpensesGrp/FundraisingAmt017
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0712
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11332
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt225
IRS990/OtherExpensesGrp/ProgramServicesAmt03060
IRS990/OtherExpensesGrp/ProgramServicesAmt12211
IRS990/OtherExpensesGrp/ProgramServicesAmt2682
IRS990/OtherExpensesGrp/ProgramServicesAmt3234
IRS990/OtherExpensesGrp/TotalAmt03772
IRS990/OtherExpensesGrp/TotalAmt12211
IRS990/OtherExpensesGrp/TotalAmt22014
IRS990/OtherExpensesGrp/TotalAmt3276
IRS990/OtherLiabilitiesGrp/BOYAmt09469
IRS990/OtherLiabilitiesGrp/EOYAmt011509
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0124828
IRS990/OtherSalariesAndWagesGrp/TotalAmt0124828
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IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt015998
IRS990/PayrollTaxesGrp/TotalAmt015998
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYTotalRevenueAmt0277993
IRS990/ReconcilationRevenueExpnssAmt0-43652
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/EOYAmt077108
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0228888
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0246148
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0227911
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0279134
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0179536
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01161617
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt033321
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt05000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt070972
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0179536
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0246535
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0279469
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0242915
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0284134
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0179536
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01232589
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt07970
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05325
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013295
IRS990ScheduleD/ExpensesNotReportedAmt07993
IRS990ScheduleD/ExpensesSubtotalAmt0282194
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt026894
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1425
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0NET RIGHT TO USE ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PREPAID SECURITY DEPOSIT
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011509
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherRevenueAmt07993
IRS990ScheduleD/RevenueNotReportedAmt07993
IRS990ScheduleD/RevenueSubtotalAmt0238542
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO CHARGE PENALTIES AND INTEREST TO INCOME TAX EXPENSE AS INCURRED. THE ORGANIZATION'S FEDERAL AND STATE INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAX AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THE RETURNS ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSE 7,993
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSE 7,993
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt027319
IRS990ScheduleD/TotalExpensesPerForm990Amt0282194
IRS990ScheduleD/TotalLiabilityAmt011509
IRS990ScheduleD/TotalRevenuePerForm990Amt0238542
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0290187
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL GALA OF
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF TOURNAMENT
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IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt03348
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt012975
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04982
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt0275
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt0275
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04370
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04370
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE A COMPETENT, RESPONSIBLE, AND COMPASSIONATE COURT-APPOINTED COMMUNITY VOLUNTEER TO ADVOCATE FOR EACH CHILD WHO FACES ABUSE, NEGLECT, AND/OR ABANDONMENT; OUR GOAL, TO RESTORE THEIR WELL-BEING AND ENSURE THE EMINENT RIGHT TO A SAFE, NURTURING, AND PERMANENT HOME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEWS FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY CONFLICTS OF INTEREST ARE RESOLVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD REVIEWS EXECUTIVE DIRECTOR PAYROLL ANNUALLY AND APROVES ANNUAL RATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD REVIEWS PAYROLL ANNUALLY AND APROVES ANNUAL RATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FUNDRAISING EXPENSE 7,993 FUNDRAISING EXPENSE -7,993
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false

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