Civic Intelligence

Kipp San Diego

EIN 48-1291867 • 501(c)3 • San Diego, CA

Profile

To ensure that students develop the academic skills, intellectual habits, and character traits needed to succeed in the top quality high schools, colleges and the competitive world beyond.

1475 Sixth Avenue Second FloorSan Diego, CA 92101

www.kippadelante.org

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.03x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

35th percentile

0.02x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

26th percentile

-6.6%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

79th percentile

$137,815

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

17th percentile

-9.6%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

62nd percentile

15%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$2,654,332

Down $281,165 (-9.6%) from 2017

Liabilities

Down

$86,183

Down $19,893 (-19%) from 2017

Net Assets

Down

$2,568,149

Down $261,272 (-9.2%) from 2017

Revenue

Up

$3,929,927

Up $515,970 (+15%) from 2017

Expenses

Up

$4,191,199

Up $61,532 (+1.5%) from 2017

Net Income

Up

-$261,272

Up $454,438 (+63%) from 2017

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,750,079Liabilities 2011: $54,734Net Assets 2011: $2,695,3452011Assets 2012: $3,148,492Liabilities 2012: $162,265Net Assets 2012: $2,986,2272012Assets 2013: $3,445,901Liabilities 2013: $134,278Net Assets 2013: $3,311,6232013Assets 2014: $3,474,654Liabilities 2014: $137,060Net Assets 2014: $3,337,5942014Assets 2015: $3,591,865Liabilities 2015: $149,468Net Assets 2015: $3,442,3972015Assets 2016: $3,606,397Liabilities 2016: $61,266Net Assets 2016: $3,545,1312016Assets 2017: $2,935,497Liabilities 2017: $106,076Net Assets 2017: $2,829,4212017Assets 2018: $2,654,332Liabilities 2018: $86,183Net Assets 2018: $2,568,1492018

Highlighted filing

2018

Assets$2,654,332
Liabilities$86,183
Net Assets$2,568,149

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,073,806Expenses 2011: $2,665,653Net Income 2011: $408,1532011Expenses 2012: $2,808,7562012Revenue 2013: $3,066,453Expenses 2013: $2,741,057Net Income 2013: $325,3962013Revenue 2014: $2,936,519Expenses 2014: $2,910,548Net Income 2014: $25,9712014Revenue 2015: $3,391,432Expenses 2015: $3,286,629Net Income 2015: $104,8032015Revenue 2016: $3,665,149Expenses 2016: $3,562,415Net Income 2016: $102,7342016Revenue 2017: $3,413,957Expenses 2017: $4,129,667Net Income 2017: -$715,7102017Revenue 2018: $3,929,927Expenses 2018: $4,191,199Net Income 2018: -$261,2722018

Highlighted filing

2018

Revenue$3,929,927
Expenses$4,191,199
Net Income-$261,272

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 14, 2019
Return Version
2017v2.3
Gross Receipts
$3,929,927
Mission and Program Overview

Mission

Kipp adelante preparatory academy is a public charter middle school serving approximately 350 students in fifth through eighth grade. The mission of kipp adelante preparatory academy is to ensure that our students develop the academic skills, intellectual habits, and character traits needed to succeed in the top quality high schools, colleges and the competitive world beyond.

To operate a public charter middle school serving approximately 350 students in 5th through 8th grade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$1,638,826-
Pledges and Grants Receivable-$483,582-
Cash and Non-Interest-Bearing Accounts$2,604,333$279,185▼ $2,325,148
Prepaid Expenses and Deferred Charges$78,905$202,793▲ $123,888
Accounts Receivable$249,867$45,527▼ $204,340
Land, Buildings, and Equipment, Net$2,392$1,794▼ $598
Total Assets$2,935,497$2,654,332▼ $281,165
Other Assets Total$0$2,625▲ $2,625
Liabilities
Accounts Payable and Accrued Expenses$106,076$86,183▼ $19,893
Total Liabilities$106,076$86,183▼ $19,893
Net Assets / Fund Balance
Unrestricted Net Assets$2,829,421$2,568,149▼ $261,272
Total Net Assets Fund Balance$2,829,421$2,568,149▼ $261,272
Total Liabilities and Net Assets / Fund Balance$2,935,497$2,654,332▼ $281,165

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$0$152,828$152,828
Equipment$1,794$43,796$45,590
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Allison OhleExecutive DirectorFT$127,308$10,507$137,815

Board Members and Trustees

NameTitle
John WatsonBoard Chair
Efrain Ibarra JrBoard Member
Mark WilsonBoard Member
Jinsook OhtaSecretary
Mike MontoyaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,890,508
Program Service Revenue
$0
Investment Income
$24,840
Other Revenue
$14,579
All Other Contributions
$175,491
Change in Net Assets
$-261,272

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,929,927
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,929,927
Total Revenue per Form 990
$3,929,927
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,750,614
Other Expenses$1,440,585
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,605,453$577,316-$2,182,769
Occupancy$461,571--$461,571
Office Expenses$274,420--$274,420
Fees for Services Other$122,952$107,763-$230,715
Other Employee Benefits$149,704$56,241-$205,945
Payroll Taxes$125,350$49,739-$175,089
All Other Expenses$98,262$57,554-$155,816
Current Officers, Directors, Trustees, and Key Employees$52,612$85,840-$138,452
Fees for Services Accounting-$94,260-$94,260
Other Expenses$74,884--$74,884
Advertising$33,089$15,909-$48,998
Pension Plan Contributions$36,123$12,236-$48,359
Travel$14,251$33,254-$47,505
Fees for Services Legal-$28,908-$28,908
Insurance-$22,910-$22,910
Depreciation Depletion-$598-$598
Total Functional Expenses$3,048,671$1,142,528$0$4,191,199

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,191,199
Total Expenses per Audited Statements$4,191,199
Total Expenses per Form 990$4,191,199
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
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
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, Part VI, Section A, Line 8B

There are no committees with authority to act on behalf of the board.

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

The return will be provided to the board members for approval by mail or e-mail before the filing of the return.

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

All directors, officers, and members of committees with board-delegated powers must comply with the organization's conflict of interest policy and complete an annual statement of economic interests in connection with any actual or possible conflicts of interest. The interested person must disclose the existence of his or her financial interest to the board of directors. The conflict will be reviewed and voted upon by the board of directors.

Form 990, Part VI, Section B, Line 15

The compensation for the organization's top management officials is determined based on comparable analysis done by the kipp foundation, it is then tiered by the size of the region and the salary has a regional cost of living adjustment. Lastly, it is discussed and approved by the board of directors.

Form 990, Part VI, Section C, Line 19

All governing documents, conflict of interest policy and financial statements are available at the business upon request, during normal business hours.

Filing and Contact Details

Filer

Filer Name
Kipp San Diego
EIN
48-1291867
Phone
6192333242
Address
1475 SIXTH AVENUE SECOND FLOOR, SAN DIEGO, CA 92101

Signing Officer

Name
Allison Ohle
Title
Executive Director
Phone
6192333242
Signed
2019-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Allison Ohle
Formed
2002
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
60
Volunteers
15

Preparer

Firm
Cliftonlarsonallen Llp
Address
2210 EAST ROUTE 66, GLENDORA, CA 91740
Preparer
Derrick Debruyne CPA
Phone
6268577300
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The school is a non-profit entity exempt from the payment of income taxes under internal revenue code section 501(c)(3) and california revenue and taxation code section 23701d. Accordingly, no provision has been made for income taxes. Management has determined that all income tax positions are more likely than not of being sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required. The school files informational returns in the u.s. Federal jurisdiction, and the state of california. The statute of limitations for federal and california state purposes is generally three and four years, respectively.

Raw XML Appendix391 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/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE SCHOOL FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF CALIFORNIA. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01794
IRS990ScheduleD/TotalExpensesPerForm990Amt04191199
IRS990ScheduleD/TotalRevenuePerForm990Amt03929927
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03929927
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04191199
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/ExplanationTxt0RECRUITMENT FLYERS AND WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1CALIFORNIA PUBLIC CHARTER SCHOOL; NO FINANCIAL ASSISTANCE AWARDED.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2CALIFORNIA STATE APPORTIONMENT REVENUE BASED ON STUDENT ATTENDANCE.
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
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RETURN WILL BE PROVIDED TO THE BOARD MEMBERS FOR APPROVAL BY MAIL OR E-MAIL BEFORE THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DIRECTORS, OFFICERS, AND MEMBERS OF COMMITTEES WITH BOARD-DELEGATED POWERS MUST COMPLY WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND COMPLETE AN ANNUAL STATEMENT OF ECONOMIC INTERESTS IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST. THE INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST TO THE BOARD OF DIRECTORS. THE CONFLICT WILL BE REVIEWED AND VOTED UPON BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS IS DETERMINED BASED ON COMPARABLE ANALYSIS DONE BY THE KIPP FOUNDATION, IT IS THEN TIERED BY THE SIZE OF THE REGION AND THE SALARY HAS A REGIONAL COST OF LIVING ADJUSTMENT. LASTLY, IT IS DISCUSSED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE BUSINESS UPON REQUEST, DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 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/TotalAssetsBOYAmt02935497
IRS990/TotalAssetsEOYAmt02654332
IRS990/TotalAssetsGrp/BOYAmt02935497
IRS990/TotalAssetsGrp/EOYAmt02654332
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03890508
IRS990/TotalEmployeeCnt060
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01142528
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03048671
IRS990/TotalFunctionalExpensesGrp/TotalAmt04191199
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0106076
IRS990/TotalLiabilitiesEOYAmt086183
IRS990/TotalLiabilitiesGrp/BOYAmt0106076
IRS990/TotalLiabilitiesGrp/EOYAmt086183
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02829421
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02568149
IRS990/TotalOtherCompensationAmt010507
IRS990/TotalProgramServiceExpensesAmt03048671
IRS990/TotalReportableCompFromOrgAmt0127308
IRS990/TotalRevenueGrp/ExclusionAmt024840
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt014579
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03929927
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02935497
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02654332
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt033254
IRS990/TravelGrp/ProgramServicesAmt014251
IRS990/TravelGrp/TotalAmt047505
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02829421
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02568149
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01475 SIXTH AVE SECOND FLOOR
IRS990/USAddress/CityNm0SAN DIEGO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092101
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.KIPPADELANTE.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ALLISON OHLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06192333242
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KIPP SAN DIEGO
ReturnHeader/Filer/BusinessNameControlTxt0KIPP
ReturnHeader/Filer/EIN0481291867
ReturnHeader/Filer/PhoneNum06192333242
ReturnHeader/Filer/USAddress/AddressLine1Txt01475 SIXTH AVENUE SECOND FLOOR
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092101
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06A821D0B274B5855642737A0F5B4B79E08AAF2E9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02196CE574210BD6A21B8FFFAB9B8789DA39A5838
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.137.57.251
ReturnHeader/FilingSecurityInformation/IPDt02019-05-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm005:06:30
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02210 EAST ROUTE 66
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GLENDORA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091740
ReturnHeader/PreparerPersonGrp/PhoneNum06268577300
ReturnHeader/PreparerPersonGrp/PreparationDt02019-04-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DERRICK DEBRUYNE CPA
ReturnHeader/ReturnTs02019-05-15T18:48:26-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

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