Civic Intelligence

Columbia Sailing School

990 • Fiscal year 2019 • EIN 47-3706487

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 10, 2020

111 N Lake Shore DrChicago, IL 60601

(312) 938-3625

Siviq Scores

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

Liabilities / Assets

75th percentile

0.23x

Higher debt load relative to assets than 75% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

63rd percentile

0.07x

Higher debt load relative to revenue than 63% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

37th percentile

-0.5%

Higher net margin than 37% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

37th percentile

-0.8%

Faster asset growth than 37% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

73rd percentile

21%

Faster revenue growth than 73% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$241,136

Down $1,825 (-0.8%) from 2018

Net Assets

Down

$186,703

Down $3,478 (-1.8%) from 2018

Liabilities

Up

$54,433

Up $1,653 (+3.1%) from 2018

Revenue

Up

$735,528

Up $127,582 (+21%) from 2018

Expenses

Up

$739,006

Up $141,019 (+24%) from 2018

Net Income

Down

-$3,478

Down $13,437 (-135%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2015: $12,173Liabilities 2015: $16,682Net Assets 2015: -$4,5092015Assets 2016: $109,447Liabilities 2016: $42,998Net Assets 2016: $66,4492016Assets 2017: $215,880Liabilities 2017: $35,658Net Assets 2017: $180,2222017Assets 2018: $242,961Liabilities 2018: $52,780Net Assets 2018: $190,1812018Assets 2019: $241,136Liabilities 2019: $54,433Net Assets 2019: $186,7032019Assets 2020: $273,275Liabilities 2020: $123,840Net Assets 2020: $149,4352020Assets 2021: $383,483Liabilities 2021: $91,513Net Assets 2021: $291,9702021Assets 2022: $425,238Liabilities 2022: $99,013Net Assets 2022: $326,2252022Assets 2023: $535,922Liabilities 2023: $175,075Net Assets 2023: $360,8472023Assets 2024: $446,324Liabilities 2024: $143,151Net Assets 2024: $303,1732024

Highlighted filing

2019

Assets$241,136
Liabilities$54,433
Net Assets$186,703

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $265,809Expenses 2015: $270,318Net Income 2015: -$4,5092015Revenue 2016: $426,890Expenses 2016: $355,932Net Income 2016: $70,9582016Revenue 2017: $559,491Expenses 2017: $445,718Net Income 2017: $113,7732017Revenue 2018: $607,946Expenses 2018: $597,987Net Income 2018: $9,9592018Revenue 2019: $735,528Expenses 2019: $739,006Net Income 2019: -$3,4782019Revenue 2020: $583,104Expenses 2020: $620,372Net Income 2020: -$37,2682020Revenue 2021: $865,948Expenses 2021: $723,413Net Income 2021: $142,5352021Revenue 2022: $947,002Expenses 2022: $912,747Net Income 2022: $34,2552022Revenue 2023: $1,021,146Expenses 2023: $986,524Net Income 2023: $34,6222023Revenue 2024: $1,013,731Expenses 2024: $1,071,405Net Income 2024: -$57,6742024

Highlighted filing

2019

Revenue$735,528
Expenses$739,006
Net Income-$3,478
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 10, 2020
Return Version
2019v5.1
Gross Receipts
$758,536
Mission and Program Overview

Mission

Promote the safe, responsible, and enjoyable operation of sailboats and other watercraft for people of all ages, genders, and ethnic backgrounds. We wish to promote sailing and boating as viable and rewarding activities and ensure that those who participate do so in a safe and responsible manner.

Promote the safe, responsible, and enjoyable operation of sailboats and other watercraft for people of all ages, genders, and ethnic backgrounds.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$175,782$207,323▲ $31,541
Prepaid Expenses and Deferred Charges$13,314$19,242▲ $5,928
Cash and Non-Interest-Bearing Accounts$53,865$14,571▼ $39,294
Total Assets$242,961$241,136▼ $1,825
Liabilities
Accounts Payable and Accrued Expenses$35,479$41,022▲ $5,543
Other Liabilities$11,796$8,768▼ $3,028
Deferred Revenue$5,505$4,643▼ $862
Total Liabilities$52,780$54,433▲ $1,653
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$190,181$186,703▼ $3,478
Total Net Assets Fund Balance$190,181$186,703▼ $3,478
Total Liabilities and Net Assets / Fund Balance$242,961$241,136▼ $1,825

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$207,323$167,032$374,355
Compensation and Service Providers

Board Members and Trustees

NameTitle
Andrew KellyDirector
Hunter RatliffDirector
Joe HarrisDirector
Laurie MontplaisirDirector
Marc LaguardiaDirector
Tara FumertonDirector
Michael KorbelCommodore
Joi KamperSecretary
Robert WillisTreasurer
Stephen PrattVice Commodore
Revenue and Support

Revenue Composition

Contributions and Grants
$73,638
Program Service Revenue
$593,254
Investment Income
$3,638
Other Revenue
$64,998
All Other Contributions
$73,638
Change in Net Assets
$-3,478
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$396,298
Salaries, Compensation, and Employee Benefits$342,708
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$288,719--$288,719
Occupancy$68,537--$68,537
Depreciation Depletion$67,547--$67,547
Insurance$47,751--$47,751
Travel$35,318--$35,318
Office Expenses-$30,738-$30,738
Other Employee Benefits$30,127--$30,127
Payroll Taxes$23,862--$23,862
Other Expenses$11,452--$11,452
Advertising$10,964--$10,964
Fees for Services Accounting-$4,577-$4,577
Information Technology-$2,950-$2,950
Total Functional Expenses$700,741$38,265$0$739,006
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$76,233
Fundraising Direct Expenses$18,792
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raise the Sail$57,803$57,803$4,778$53,025
Bingo Brunch$8,430$8,430$360$8,070
Total Events$76,233$76,233$18,792$57,441
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$8,768
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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 B, Line 11B

The chairman of the board and staff present the 990 and all related schedules to the board of directors and address any questions, concerns, or suggestions.

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

Transactions with parties with whom a conflicting interest exists may be undertaken only if all of the following are observed: a. The conflicting interest is fully disclosed; b. The person with the conflict of interest is excluded from the discussion and approval of such transaction; c. A competitive bid or comparable valuation exists; and d. The board has determined that the transaction is in the best interest of the organization. Disclosure in the organization should be made to the commodore (or if she or he is the one with the conflict, then to the secretary), who shall bring the matter to the attention of the board of directors. Disclosure involving directors should be made to the commodore, (or if she or he is the one with the conflict, then to the secretary) who shall bring these matters to the board of directors. The board of directors shall determine whether a conflict exists and in the case of an existing conflict, whether the contemplated transaction may be authorized as just, fair, and reasonable to columbia sailing school. The decision of the board of directors on these matters will rest in their sole discretion, and their concern must be the welfare of columbia sailing school and the advancement of its purpose.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Columbia Sailing School
EIN
47-3706487
Phone
3129383625
Address
111 N LAKE SHORE DR, CHICAGO, IL 60601

Signing Officer

Name
Robert Willis
Title
Treasurer
Phone
3129383625
Signed
2020-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Korbel
Formed
2015
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
46
Volunteers
20

Preparer

Firm
Baker Tilly US Llp
Address
777 E WISCONSIN AVENUE 32ND FLOOR, MILWAUKEE, WI 53202
Preparer
Troy Marine CPA
Phone
4147775500
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IRS990/ProgramServiceRevenueGrp/Desc0SAILING INSTRUCTION
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0593254
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt055720
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt031
IRS990/PYOtherExpensesAmt0335834
IRS990/PYOtherRevenueAmt053594
IRS990/PYProgramServiceRevenueAmt0498601
IRS990/PYRevenuesLessExpensesAmt09959
IRS990/PYSalariesCompEmpBnftPaidAmt0262153
IRS990/PYTotalExpensesAmt0597987
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0607946
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-3478
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0594149
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0207323
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0167032
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0374355
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08768
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0207323
IRS990ScheduleD/TotalLiabilityAmt08768
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NON-DISCRIMINATION POLICY INCLUDED ON PRINTED MATERIAL, INCLUDING BROCHURES HANDED OUT AT BOAT SHOWS AND PUBLISHED ADVERTISEMENTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt018792
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RAISE THE SAIL
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BINGO BRUNCH
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt06540
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt02997
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt09537
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt057803
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt08430
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt010000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt076233
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt057803
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08430
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt010000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt076233
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt057441
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt02276
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt01841
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt04117
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05138
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04778
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0360
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CHAIRMAN OF THE BOARD AND STAFF PRESENT THE 990 AND ALL RELATED SCHEDULES TO THE BOARD OF DIRECTORS AND ADDRESS ANY QUESTIONS, CONCERNS, OR SUGGESTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF ALL OF THE FOLLOWING ARE OBSERVED: A. THE CONFLICTING INTEREST IS FULLY DISCLOSED; B. THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; C. A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS; AND D. THE BOARD HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. DISCLOSURE IN THE ORGANIZATION SHOULD BE MADE TO THE COMMODORE (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE SECRETARY), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD OF DIRECTORS. DISCLOSURE INVOLVING DIRECTORS SHOULD BE MADE TO THE COMMODORE, (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE SECRETARY) WHO SHALL BRING THESE MATTERS TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO COLUMBIA SAILING SCHOOL. THE DECISION OF THE BOARD OF DIRECTORS ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF COLUMBIA SAILING SCHOOL AND THE ADVANCEMENT OF ITS PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0COLUMBIA YACHT CLUB
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0360935520
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(7)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PRIVATE CLUB
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0111 N LAKE SHORE DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CHICAGO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd060601
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0242961
IRS990/TotalAssetsEOYAmt0241136
IRS990/TotalAssetsGrp/BOYAmt0242961
IRS990/TotalAssetsGrp/EOYAmt0241136
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt073638
IRS990/TotalEmployeeCnt046
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt038265
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0700741
IRS990/TotalFunctionalExpensesGrp/TotalAmt0739006
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt052780
IRS990/TotalLiabilitiesEOYAmt054433

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