Civic Intelligence

Adventure Crew

EIN 47-4230979 • 501(c)3 • Cincinnati, OH

Cincinnati, OH
Siviq Scores

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

Liabilities / Assets

53rd percentile

0.02x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.01x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

39th percentile

-0.3%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

38th percentile

-1.2%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

50%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$304,178

Down $3,783 (-1.2%) from 2023

Liabilities

Up

$6,987

Up $4,453 (+176%) from 2023

Net Assets

Down

$297,191

Down $8,236 (-2.7%) from 2023

Revenue

Up

$812,189

Up $268,979 (+50%) from 2023

Expenses

Up

$814,560

Up $143,932 (+21%) from 2023

Net Income

Up

-$2,371

Up $125,047 (+98%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2016: $103,982Liabilities 2016: $0Net Assets 2016: $103,9822016Assets 2017: $129,186Liabilities 2017: $0Net Assets 2017: $129,1862017Assets 2018: $93,163Liabilities 2018: $3,929Net Assets 2018: $89,2342018Assets 2019: $191,520Liabilities 2019: $2,124Net Assets 2019: $189,3962019Assets 2020: $236,272Liabilities 2020: $43,720Net Assets 2020: $192,5522020Assets 2021: $299,313Liabilities 2021: $44,761Net Assets 2021: $254,5522021Assets 2022: $437,775Liabilities 2022: $4,930Net Assets 2022: $432,8452022Assets 2023: $307,961Liabilities 2023: $2,534Net Assets 2023: $305,4272023Assets 2024: $304,178Liabilities 2024: $6,987Net Assets 2024: $297,1912024

Highlighted filing

2024

Assets$304,178
Liabilities$6,987
Net Assets$297,191

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2016: $234,400Expenses 2016: $169,047Net Income 2016: $65,3532016Revenue 2017: $332,949Expenses 2017: $307,745Net Income 2017: $25,2042017Revenue 2018: $324,261Expenses 2018: $364,213Net Income 2018: -$39,9522018Revenue 2019: $514,488Expenses 2019: $414,326Net Income 2019: $100,1622019Revenue 2020: $410,649Expenses 2020: $407,492Net Income 2020: $3,1572020Revenue 2021: $410,753Expenses 2021: $348,753Net Income 2021: $62,0002021Revenue 2022: $731,680Expenses 2022: $553,387Net Income 2022: $178,2932022Revenue 2023: $543,210Expenses 2023: $670,628Net Income 2023: -$127,4182023Revenue 2024: $812,189Expenses 2024: $814,560Net Income 2024: -$2,3712024

Highlighted filing

2024

Revenue$812,189
Expenses$814,560
Net Income-$2,371

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jan 16, 2025
Return Version
2023v6.0
Gross Receipts
$812,189
Mission and Program Overview

Mission

Connecting urban high school students with nature and the outdoors through positive, engaging, and free recreation, education, and conservation activities. Our team is committed to making a difference in the lives of underserved youth by creating a safe environment for healthy physical, social, and emotional development while fostering good stewardship of green spaces and a better understanding of the environment.

The mission of adventure crew is to connect city teens to nature and each other through engaging outdoor adventures. Through adventure crew, city teens develop the courageous spirit to step out of their comfort zone and discover new worlds outside in nature, and inside themselves. For 11 years, adventure crew has been working to remove the barriers many of our young people face in experiencing the physical, mental, and social wellbeing gained from time spent in nature and outdoor adventure activities. This fiscal year, over 700 crew teens took on fun, new challenges through our 4-tiered progressive program framework, the "crew pathways". At each level, students experience the peace, beauty, and invigoration of natural spaces, redefining their relationship with the outdoors as a transformational resource and a place of inclusion and belonging.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$211,041$227,284▲ $16,243
Cash and Non-Interest-Bearing Accounts$94,531$76,894▼ $17,637
Total Assets$305,572$304,178▼ $1,394
Liabilities
Accounts Payable and Accrued Expenses$6,010$6,987▲ $977
Total Liabilities$6,010$6,987▲ $977
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$297,462$297,191▼ $271
Net Assets With Donor Restrictions$2,100$0▼ $2,100
Total Net Assets Fund Balance$299,562$297,191▼ $2,371
Total Liabilities and Net Assets / Fund Balance$305,572$304,178▼ $1,394
Compensation and Service Providers

Board Members and Trustees

NameTitle
Catherine Kemme-hazlewoodBoard Chair
Heather SpanbauerVice Chair
Bennett AllenAt Large Member
Bill SwansonAt Large Member
Brewster RhoadsAt Large Member
Caroline KeatingAt Large Member
Claire FischerAt Large Member
Gerry Seavo JamesAt Large Member
Jeff SpanbauerAt Large Member
Jens SutmollerAt Large Member
Meredith WhiteheadAt Large Member
Ron SmithAt Large Member
Jerry SchulteSecretary
Mark WherryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$471,439
Program Service Revenue
$34,843
Investment Income
$16,243
Other Revenue
$289,664
All Other Contributions
$471,439
Change in Net Assets
$-2,371
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$420,581
Other Expenses$393,979
Total Fundraising Expense$157,257
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$187,631$54,615$105,280$347,526
All Other Expenses$8,624$13,015$32,852$54,491
Payroll Taxes$15,826$7,571$8,880$32,277
Other Employee Benefits-$32,197-$32,197
Other Expenses$22,573$252$3,992$26,817
Fees for Services Accounting$4,433$15,589$3,378$23,400
Insurance$2,142$10,089-$12,231
Pension Plan Contributions-$8,581-$8,581
Occupancy$945$6,900-$7,845
Office Expenses$107$4,952$426$5,485
Fees for Services Other-$4,108-$4,108
Advertising$1,575$772$1,146$3,493
Travel$1,824$256$853$2,933
Total Functional Expenses$497,819$159,484$157,257$814,560
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$287,819
Fundraising Direct Expenses$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Paddlefest 2023 and 2024$223,048$223,048-$223,048
Ohio River Swim$22,172$22,172-$22,172
Total Events$287,819$287,819-$287,819
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
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 A, Line 8B

Committees do not have authority to act on behalf of the governing body

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

A copy is provided for review and approval.

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

Through the disclosure of conflicts, the conflict is documented and that party is removed from decision making on that issue

Form 990, Part VI, Section C, Line 19

Adventure crew makes its governing documents, conflict of interest policy, and financial statements available upon request.

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

Committees do not have authority to act on behalf of the governing body.

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

Through the disclosure of conflicts, the conflict is documented and that party is removed from decision making on that issue.

Filing and Contact Details

Filer

Filer Name
Adventure Crew
EIN
47-4230979
Phone
5132359700
Address
2692 MADISON RD N1-414, CINCINNATI, OH 45208

Signing Officer

Name
Katie Kemme-hazlewood
Title
Board Chair
Phone
5132359700
Signed
2025-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katie Kemme-hazlewood
Formed
2015
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
14
Employees
21
Volunteers
420

Preparer

Firm
Flynn & Company Inc
Address
7800 E KEMPER ROAD, CINCINNATI, OH 45249-1614
Preparer
Amy Kucewicz CPA
Phone
5135309200
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A, Program Service Accomplishments

Our gateway program is the "explorer" level, where each saturday, 50 - 150 youth participate in introductory-level adventures. From this program level, students can chart their own course through the "crew pathways" progressive program framework, rising to the "discoverer," "pathfinder, and "trailblazer" levels that provide consistent opportunities for teens to work in small groups with expert teachers to advance their adventure sport skills, gain safety skills such as swimming, first aid and cpr, immerse themselves in experiential environmental programs and prepare for youth employment and future careers in the enviornmental and outdoor recreation sectors. Students at all levels have access to overnight advanced destination camping and adventure experiences at local campsites, weekend trips to the red river gorge, and a week-long remote wilderness camping and canoeing trip in ontario, canada.

Form 990, Part III, Line 4B, Program Service Accomplishments

Net revenue to date, with the majority of funds coming from corporate sponsorship, paddler registration, and sales of merchandise, beer, and raffle tickets sold at the expo. In late august of each year, adventure crew hosts the bill keating, jr. Great ohio river swim, where 200 open-water swimmers cross the ohio river and back, and have the option to enter in the "double dip" swim, an additional 2.5 mile swim along the ohio bank of the river before entering the course to swim across the river and back. This event raises funds to support our swimming program and other outdoor adventures. As a founding partner of the ohio river way (orw), adventure crew continues to participate in this tri-state river community partnership supported by the national park service rivers, trails and conservation program, and oki, among numerous other entities.

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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/ActivityOrMissionDesc0THE MISSION OF ADVENTURE CREW IS TO CONNECT CITY TEENS TO NATURE AND EACH OTHER THROUGH ENGAGING OUTDOOR ADVENTURES. THROUGH ADVENTURE CREW, CITY TEENS DEVELOP THE COURAGEOUS SPIRIT TO STEP OUT OF THEIR COMFORT ZONE AND DISCOVER NEW WORLDS OUTSIDE IN NATURE, AND INSIDE THEMSELVES. FOR 11 YEARS, ADVENTURE CREW HAS BEEN WORKING TO REMOVE THE BARRIERS MANY OF OUR YOUNG PEOPLE FACE IN EXPERIENCING THE PHYSICAL, MENTAL, AND SOCIAL WELLBEING GAINED FROM TIME SPENT IN NATURE AND OUTDOOR ADVENTURE ACTIVITIES. THIS FISCAL YEAR, OVER 700 CREW TEENS TOOK ON FUN, NEW CHALLENGES THROUGH OUR 4-TIERED PROGRESSIVE PROGRAM FRAMEWORK, THE "CREW PATHWAYS". AT EACH LEVEL, STUDENTS EXPERIENCE THE PEACE, BEAUTY, AND INVIGORATION OF NATURAL SPACES, REDEFINING THEIR RELATIONSHIP WITH THE OUTDOORS AS A TRANSFORMATIONAL RESOURCE AND A PLACE OF INCLUSION AND BELONGING.
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IRS990/Desc0SCHOOL-BASED OUTDOOR ADVENTURE PROGRAMDURING THIS FISCAL YEAR, ADVENTURE CREW PARTNERED WITH 21 CINCINNATI PUBLIC SCHOOLS AND 6 PUBLIC SCHOOLS IN NORTHERN KNETUCKY TO ENGAGE OVER 922 UNIQUE STUDENTS IN GRADES 7-12, PROVIDING OUTDOOR ADVENTURES FOR CITY TEENS AT NO COST. OUR ADVENTURES NOW INCLUDE KAYAKING AND CANOEING, HIKING, ROPES COURSES, SKIING AND SNOWBOARDING, ICE AND ROLLER SKATING, ROCK CLIMBING, CAMPING, AND CYCLING ON NATURAL AND PAVED TRAILS. ENVIRONMENTAL EDUCATION AND STEWARDSHIP IS WOVEN INTO OUR PROGRAMS, WHERE STUDENTS LEARN ABOUT THE ECOLOGY OF LAND AND WATER HABITATS, CONSERVATION AND A VARIETY OF SPECIALIZED TOPICS SUCH AS ORNITHOLOGY, PLANT AND TREE IDENTIFICATION, AND ENVIRONMENTAL JUSTICE.
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IRS990/MembersOrStockholdersInd00
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IRS990/MinutesOfCommitteesInd00
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IRS990/MissionDesc0THE MISSION OF ADVENTURE CREW IS TO CONNECT CITY TEENS TO NATURE AND EACH OTHER THROUGH ENGAGING OUTDOOR ADVENTURES. THROUGH ADVENTURE CREW, CITY TEENS DEVELOP THE COURAGEOUS SPIRIT TO STEP OUT OF THEIR COMFORT ZONE AND DISCOVER NEW WORLDS OUTSIDE IN NATURE, AND INSIDE THEMSELVES. FOR 11 YEARS, ADVENTURE CREW HAS BEEN WORKING TO REMOVE THE BARRIERS MANY OF OUR YOUNG PEOPLE FACE IN EXPERIENCING THE PHYSICAL, MENTAL, AND SOCIAL WELLBEING GAINED FROM TIME SPENT IN NATURE AND OUTDOOR ADVENTURE ACTIVITIES. THIS FISCAL YEAR, OVER 700 CREW TEENS TOOK ON FUN, NEW CHALLENGES THROUGH OUR 4-TIERED PROGRESSIVE PROGRAM FRAMEWORK, THE "CREW PATHWAYS". AT EACH LEVEL, STUDENTS EXPERIENCE THE PEACE, BEAUTY, AND INVIGORATION OF NATURAL SPACES, REDEFINING THEIR RELATIONSHIP WITH THE OUTDOORS AS A TRANSFORMATIONAL RESOURCE AND A PLACE OF INCLUSION AND BELONGING.
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IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt08880
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IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KATIE KEMME-HAZLEWOOD
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/Desc0SCHOOL BASED OUTDOOR A
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IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNITY BASED ADVENTURE PROGRAMS:IN THIS FISCAL YEAR, ADVENTURE CREW PLANNED THE 23RD YEAR OF THE OHIO RIVER PADDLEFEST HELD THE FIRST SATURDAY IN AUGUST. PADDLEFEST IS THE NATION'S LARGEST PADDLING EVENT, WITH OVER 1,850 KAYAKERS, CANOERS, AND STAND-UP PADDLEBOARDERS REGISTERING TO PARTICIPATE. CREW STUDENTS ALSO PARTICIPATE IN PADDLEFEST AS VOLUNTEERS OR AS PADDLERS. THE EVENING BEFORE PADDLEFEST, ADVENTURE CREW HOSTS THE OUTDOORS FOR ALL EXP, WITH 80 VENDORS SPANNING THE OUTDOOR RECREATION, RETAIL, NONPROFIT AND GOVERNMENT SSECTORS, ALONG WITH LIVE MUSIC, FOOD, AND DRINKS.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0540
IRS990/ProgSrvcAccomActy3Grp/Desc0FUNDRAISINGIN THIS YEAR, ADVENTURE CREW HOSTED A RANGE OF FUNDRAISING EVENTS, INCLUDING OUR SIGNATURE FALL EVENT, SUMMITS & HORIZONS, THE OUTDOOR GEAR SWAP IN PARTNERSHIP WITH MADTREE BREWING, THE NO MAN'S LAND FILM FESTIVAL, ONLINE FUNDRAISING CAMPAIGNS, RAFFLES, AND AUCTIONS, AND DIRECT MAIL CAMPAIGN FOR OUR END-OF-YEAR APPEAL.
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IRS990/PYTotalRevenueAmt0148132
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IRS990/ReconcilationRevenueExpnssAmt0-2371
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
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IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
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IRS990/ReportOtherLiabilitiesInd00
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0211041
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0227284
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IRS990/ScheduleBRequiredInd01
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PADDLEFEST 2023 AND 2024
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OHIO RIVER SWIM
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt022172
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUR GATEWAY PROGRAM IS THE "EXPLORER" LEVEL, WHERE EACH SATURDAY, 50 - 150 YOUTH PARTICIPATE IN INTRODUCTORY-LEVEL ADVENTURES. FROM THIS PROGRAM LEVEL, STUDENTS CAN CHART THEIR OWN COURSE THROUGH THE "CREW PATHWAYS" PROGRESSIVE PROGRAM FRAMEWORK, RISING TO THE "DISCOVERER," "PATHFINDER, AND "TRAILBLAZER" LEVELS THAT PROVIDE CONSISTENT OPPORTUNITIES FOR TEENS TO WORK IN SMALL GROUPS WITH EXPERT TEACHERS TO ADVANCE THEIR ADVENTURE SPORT SKILLS, GAIN SAFETY SKILLS SUCH AS SWIMMING, FIRST AID AND CPR, IMMERSE THEMSELVES IN EXPERIENTIAL ENVIRONMENTAL PROGRAMS AND PREPARE FOR YOUTH EMPLOYMENT AND FUTURE CAREERS IN THE ENVIORNMENTAL AND OUTDOOR RECREATION SECTORS. STUDENTS AT ALL LEVELS HAVE ACCESS TO OVERNIGHT ADVANCED DESTINATION CAMPING AND ADVENTURE EXPERIENCES AT LOCAL CAMPSITES, WEEKEND TRIPS TO THE RED RIVER GORGE, AND A WEEK-LONG REMOTE WILDERNESS CAMPING AND CANOEING TRIP IN ONTARIO, CANADA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NET REVENUE TO DATE, WITH THE MAJORITY OF FUNDS COMING FROM CORPORATE SPONSORSHIP, PADDLER REGISTRATION, AND SALES OF MERCHANDISE, BEER, AND RAFFLE TICKETS SOLD AT THE EXPO. IN LATE AUGUST OF EACH YEAR, ADVENTURE CREW HOSTS THE BILL KEATING, JR. GREAT OHIO RIVER SWIM, WHERE 200 OPEN-WATER SWIMMERS CROSS THE OHIO RIVER AND BACK, AND HAVE THE OPTION TO ENTER IN THE "DOUBLE DIP" SWIM, AN ADDITIONAL 2.5 MILE SWIM ALONG THE OHIO BANK OF THE RIVER BEFORE ENTERING THE COURSE TO SWIM ACROSS THE RIVER AND BACK. THIS EVENT RAISES FUNDS TO SUPPORT OUR SWIMMING PROGRAM AND OTHER OUTDOOR ADVENTURES. AS A FOUNDING PARTNER OF THE OHIO RIVER WAY (ORW), ADVENTURE CREW CONTINUES TO PARTICIPATE IN THIS TRI-STATE RIVER COMMUNITY PARTNERSHIP SUPPORTED BY THE NATIONAL PARK SERVICE RIVERS, TRAILS AND CONSERVATION PROGRAM, AND OKI, AMONG NUMEROUS OTHER ENTITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMMITTEES DO NOT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY IS PROVIDED FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THROUGH THE DISCLOSURE OF CONFLICTS, THE CONFLICT IS DOCUMENTED AND THAT PARTY IS REMOVED FROM DECISION MAKING ON THAT ISSUE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ADVENTURE CREW MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMMITTEES DO NOT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THROUGH THE DISCLOSURE OF CONFLICTS, THE CONFLICT IS DOCUMENTED AND THAT PARTY IS REMOVED FROM DECISION MAKING ON THAT ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III, LINE 4B, PROGRAM SERVICE ACCOMPLISHMENTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION B, LINE 12C
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