Civic Intelligence

Blue Ridge Partnership for Children

EIN 56-1921260 • 501(c)3 • Burnsville, NC

Profile

Family education and development of children.

PO Box 1387Burnsville, NC 28714

n/A

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.15x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

49th percentile

0.07x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

56th percentile

7.7%

Higher net margin than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

87th percentile

38%

Faster asset growth than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

68th percentile

19%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,111,131

Up $415,651 (+60%) from 2024

Liabilities

Up

$18,362

Up $10,387 (+130%) from 2024

Net Assets

Up

$1,092,769

Up $405,264 (+59%) from 2024

Revenue

Up

$2,309,588

Up $736,086 (+47%) from 2024

Expenses

Up

$1,904,324

Up $400,723 (+27%) from 2024

Net Income

Up

$405,264

Up $335,363 (+480%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $59,923Liabilities 2011: $4,020Net Assets 2011: $55,9032011Assets 2012: $67,866Liabilities 2012: $1,850Net Assets 2012: $66,0162012Assets 2013: $59,512Liabilities 2013: $1,927Net Assets 2013: $57,5852013Assets 2014: $54,535Liabilities 2014: $1,691Net Assets 2014: $52,8442014Assets 2015: $57,625Liabilities 2015: $2,419Net Assets 2015: $55,2062015Assets 2016: $119,413Liabilities 2016: $1,703Net Assets 2016: $117,7102016Assets 2017: $115,483Liabilities 2017: $942Net Assets 2017: $114,5412017Assets 2018: $132,464Liabilities 2018: $420Net Assets 2018: $132,0442018Assets 2019: $118,220Liabilities 2019: $987Net Assets 2019: $117,2332019Assets 2020: $342,465Liabilities 2020: $7,037Net Assets 2020: $335,4282020Assets 2021: $372,327Liabilities 2021: $18,738Net Assets 2021: $353,5892021Assets 2022: $512,131Liabilities 2022: $78,022Net Assets 2022: $434,1092022Assets 2023: $731,049Liabilities 2023: $113,445Net Assets 2023: $617,6042023Assets 2024: $695,480Liabilities 2024: $7,975Net Assets 2024: $687,5052024Assets 2025: $1,111,131Liabilities 2025: $18,362Net Assets 2025: $1,092,7692025

Highlighted filing

2025

Assets$1,111,131
Liabilities$18,362
Net Assets$1,092,769

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $421,953Expenses 2011: $423,239Net Income 2011: -$1,2862011Revenue 2012: $412,953Expenses 2012: $402,840Net Income 2012: $10,1132012Revenue 2013: $407,128Expenses 2013: $415,559Net Income 2013: -$8,4312013Revenue 2014: $443,656Expenses 2014: $448,397Net Income 2014: -$4,7412014Revenue 2015: $483,282Expenses 2015: $480,920Net Income 2015: $2,3622015Revenue 2016: $747,803Expenses 2016: $694,750Net Income 2016: $53,0532016Revenue 2017: $733,487Expenses 2017: $736,656Net Income 2017: -$3,1692017Revenue 2018: $749,740Expenses 2018: $732,237Net Income 2018: $17,5032018Revenue 2019: $749,839Expenses 2019: $764,650Net Income 2019: -$14,8112019Revenue 2020: $1,044,362Expenses 2020: $826,167Net Income 2020: $218,1952020Revenue 2021: $884,216Expenses 2021: $866,055Net Income 2021: $18,1612021Revenue 2022: $1,052,425Expenses 2022: $971,905Net Income 2022: $80,5202022Revenue 2023: $1,404,148Expenses 2023: $1,220,653Net Income 2023: $183,4952023Revenue 2024: $1,573,502Expenses 2024: $1,503,601Net Income 2024: $69,9012024Revenue 2025: $2,309,588Expenses 2025: $1,904,324Net Income 2025: $405,2642025

Highlighted filing

2025

Revenue$2,309,588
Expenses$1,904,324
Net Income$405,264

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.11$0.02$1.09$2.31$1.90$0.41
2024Detailed filing. Detailed filing data is available for this year.$0.70$0.01$0.69$1.57$1.50$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.73$0.11$0.62$1.40$1.22$0.18
2022Detailed filing. Detailed filing data is available for this year.$0.51$0.08$0.43$1.05$0.97$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.37$0.02$0.35$0.88$0.87$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.34$0.01$0.34$1.04$0.83$0.22
2019Summary only. Only limited summary data is available for this year.$0.12$0.00$0.12$0.75$0.76$0.01
2018Summary only. Only limited summary data is available for this year.$0.13$0.00$0.13$0.75$0.73$0.02
2017Summary only. Only limited summary data is available for this year.$0.12$0.00$0.11$0.73$0.74$0.00
2016Summary only. Only limited summary data is available for this year.$0.12$0.00$0.12$0.75$0.69$0.05
2015Summary only. Only limited summary data is available for this year.$0.06$0.00$0.06$0.48$0.48$0.00
2014Summary only. Only limited summary data is available for this year.$0.05$0.00$0.05$0.44$0.45$0.00
2013Summary only. Only limited summary data is available for this year.$0.06$0.00$0.06$0.41$0.42$0.01
2012Summary only. Only limited summary data is available for this year.$0.07$0.00$0.07$0.41$0.40$0.01
2011Summary only. Only limited summary data is available for this year.$0.06$0.00$0.06$0.42$0.42$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 20, 2026
Return Version
2024v5.5
Gross Receipts
$2,325,352
Mission and Program Overview

Mission

Family education and development of children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$332,900$748,462▲ $415,562
Savings and Temporary Cash Investments$362,559$362,669▲ $110
Accounts Receivable$21--
Total Assets$695,480$1,111,131▲ $415,651
Liabilities
Accounts Payable and Accrued Expenses$7,975$18,362▲ $10,387
Total Liabilities$7,975$18,362▲ $10,387
Net Assets / Fund Balance
Net Assets With Donor Restrictions$585,537$1,049,509▲ $463,972
Net Assets Without Donor Restrictions$101,968$43,260▼ $58,708
Total Net Assets Fund Balance$687,505$1,092,769▲ $405,264
Total Liabilities and Net Assets / Fund Balance$695,480$1,111,131▲ $415,651
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer SimpsonExecutive DirectorFT$72,418$18,866$91,284

Board Members and Trustees

NameTitle
Judy StevensChair
Wendy BooneVice Chair
Amber BriggsBoard Member
Amy GreeneBoard Member
Angela AtkinsBoard Member
Deb GraggBoard Member
Holly Cobb MckimBoard Member
Jennifer RamboBoard Member
Jennifer SmithBoard Member
Jessica ZucchinoBoard Member
Katie WillettBoard Member
Lisa PittmanBoard Member
Melanie FenderBoard Member
Michelle RiddleBoard Member
Morgan FoxBoard Member
Rebecca ChurchBoard Member
Robert BurlesonBoard Member
Sonya MorganBoard Member
Terry WorrellBoard Member
Twila IngwersenBoard Member
Phil TateSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,214,565
Program Service Revenue
$2,380
Investment Income
$109
Other Revenue
$92,534
All Other Contributions
$874,829
Change in Net Assets
$405,264

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,309,588
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,309,588
Total Revenue per Form 990
$2,309,588
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,221,389
Other Expenses$430,766
Grants and Similar Amounts Paid$252,169
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$709,336$190,278-$899,614
Grants to Domestic Orgs$213,110--$213,110
Other Employee Benefits$73,966$39,646-$113,612
Current Officers, Directors, Trustees, and Key Employees-$90,381-$90,381
Fees for Services Other$77,735$7,776-$85,511
Payroll Taxes$57,510$21,279-$78,789
Occupancy$53,557$3,569-$57,126
Grants to Domestic Individuals$39,059--$39,059
Pension Plan Contributions$26,898$12,095-$38,993
Information Technology$26,743$6,789-$33,532
All Other Expenses$22,156$10,160-$32,316
Conferences and Meetings$25,931$2,893-$28,824
Travel$19,789$6,429-$26,218
Insurance$14,180$6,920-$21,100
Office Expenses$5,204$4,879-$10,083
Other Expenses$6,674$1,460-$8,134
Fees for Services Accounting-$6,756-$6,756
Advertising$2,544$1,440-$3,984
Fees for Services Legal-$1,520-$1,520
Total Functional Expenses$1,408,826$495,498$0$1,904,324

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,904,324
Total Expenses per Audited Statements$1,904,324
Total Expenses per Form 990$1,904,324
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
CHILDREN'S CASTLE CHILDCARE CENTERMarion, NC501(c)(3)Cfwnc-hurricane Relief$58,492
Kingdom Kids Childcare CenterNewland, NC501(c)(3)Hurricane Relief$33,358
Yancey Head StartBurnsville, NC501(c)(3)Cfwnc - Hurricare Relief$20,273
Spruce Pone MontessoriSpruce Pine, NCGovernmentHURRICANE RELIEF; CCHC EXPRESSIVE ARTS$19,350
Buncombe County Partnership for ChildrenAsheville, NC-Resiliency$10,003
Partnership for Children of the FoothillsForest City, NC501(c)(3)Resiliency$10,000
Burke County Smart StartMorganton, NC501(c)(3)Resiliency$8,981
Church Street Preschool IncBurnsville, NC501(c)(3)PRESCHOOL SCHOLARSHIPS ; HURRICANE RELIEF$5,950
Avery County SchoolsNewland, NC501 (c) (3)Hurricane Relief$5,209
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$19,513
Fundraising Direct Expenses$15,764
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Consignment Sales$15,308$15,308$13,892$1,416
Wreath Sales$4,205$4,205$1,872$2,333
Total Events$19,513$19,513$15,764$3,749
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jennifer RamboKey Employee of Spruce Pine Montessori SchoolSpruce Pine Montessori School Received Grants/awards From the Pfc.No$19,350
Terry WorrellInterim Superintendent of Avery County SchoolsAvery County Schools Received Grants/awards From the PfcNo$5,209
Rebecca ChurchDIRECTOR OF INTERMOUNTAIN CHILDREN'S SERVICESINTERMOUNTAIN CHILDREN'S SERVICES RECEIVED GRANT/AWARDS FROM THE PFC.No$3,550
Chance SimpsonChance Simpson Is the Spouce of the Organizations Ed, Jennifer Simpson.Chance Simpson Provided Videography Service as a Contractor to the Organization.No$1,350
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 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
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 B, Line 11B

Executive commitee reviews 990, it is emailed to all board members, it is placed on the board agenda as an item to discuss and approve before filing.

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

Board members regularly monitor and enforce the conflict of interest policy.

Form 990, Part VI, Section B, Line 15

A human resources consultant was used to provide a compensation plan. Executive commitee reviews executive directors compensation plan annually according to the ncpc salary scale.

Form 990, Part VI, Section C, Line 19

Organization maintains a public disclosure file folder that is updated annually and makes available to anyone who request to review its contents.

Filing and Contact Details

Filer

Filer Name
Blue Ridge Partnership for Children
EIN
56-1921260
Phone
8286820047
Address
PO BOX 1387, BURNSVILLE, NC 28714

Signing Officer

Name
Jennifer Simpson
Title
Executive Director
Phone
8286820047
Signed
2026-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Simpson
Formed
1995
Legal Domicile
Nc
Voting Board Members
21
Independent Board Members
21
Employees
25
Volunteers
120

Preparer

Firm
Mast Evans & Isenhour Llp
Address
P O BOX 1029, CONOVER, NC 28613-1029
Preparer
Donald D Isenhour
Phone
8284642812
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Financial Statements and Reporting, Question 1

The organization uses the modified cash basis of accounting for its books and records and also for 990 purposes. This method of accounting is required by the nc state auditors office as well as the north carolina partnership for children, inc. These organizations have regulatory oversite of the blue ridge partnership for children, inc.

Part XII, Question 2 (C)

The north carolina general statues require a bi-annual audit. The north carolina partnership for children inc. Oversees a state wide bid process in order to select an independent audit firm. Each local partnership's staff and board assumes the oversite of their organization's audit.

Financial Statement Notes

PART X, LINE 2:

The blue ridge partnership is exempt from payment of income taxes under the provision of section 501(c)(3) of the internal revenue code, except to the extent of taxed on any unrelated business income. Fasb asc 740 provide for how uncertain tax positions should be recognized, measured, presented and disclosed in the financial statements. Fasb asc 740 requires the evaluation of tax postions taken or expected to be taken in the course of preparing financial statements to determin whether the tax postions are "more-likely-than-not" to be sustained bu the applicable tax authority. Management has analyzed the tax positions taken by blue ridge partnership and has concluded that, as of june 30, 2025 there are no uncertain tax positions taken or expected to be taken that would require recognition or disclosure in the financial statements. Income tax return for the 2022 through 2024 remain open to examination by the tax authorities.

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IRS990/ProgSrvcAccomActy2Grp/Desc0FAMILY SUPPORT INCLUDES PROGRAMS FOR PLAY AND LEARN, IMAGINATION LIBRARY AND COMMUNITY OUTREACH. 139 PARENTS/CAREGIVERS, ALONG WITH 171 PRE-SCHOOL AGE CHILDREN PARTICIPATED IN WEEKLY PLAY AND LEARN GROUPS IN YANCEY, MITCHELL AND AVERY COUNTIES.OF THE 20 PARENTS/CAREGIVERS SURVEYED, 85% REPORTED UNDERSTANDING "A LOT MORE" OF WHAT TO EXPECT FROM CHILDRENT AT DIFFERENT AGES. OF 21 PARENTS/CAREGIVERS SURVEYED 76% REPORTED GIVING THE CHILD IN THEIR CARE "A LOT MORE" OPPORTUNITIES TO LEARN AND TRY NEW THINGS. OF 5 PARENTS/CAREGIVERS SURVEYED, 20% REPORTED TALKING TO OR SHARING IDEAS ABOUT CARING FOR CHILDREN "A LOT MORE" WITH ANOTHER ADULT.THE IMAGINATION LIBRARY PROGRAM DISTRIBUTED 20188 BOOKS TO 2049 CHILDREN.COMMUNITY OUTREACH STAFF CONVENED 9 MEETINGS AND ATTENDED 58 MEETINGS TO IMPROVE THE EARLY CHILDHOOD SYSTEM OF SERVICES. ADDITIONALLY, 3401 WERE REACHED THROUGH QUARTERLY NEWSLETTERS AND OTHER MEDIA OUTLETS - SOCIAL MEDIA (246POSTS/22958 REACHED), PRINT MEDIA (8NEWSPAPER ARTICLES) AND RADIO (7 PSA'S). 72% (36/50) OF AGENCIES SURVEYED REPORTED KNOWLEDGE OF TRANSPORTATION SERVICES BEING AVAILABLE FOR CHILD CARE WITH 58% REPORTING MAKING ARRANGEMENTS. 82% REPORTED KNOWLEDGE OF CHILD CARE REFERRAL SERVICES WITH 48% REFERRING FAMILIES. 82% REPORTED KNOWLEDGE OF THE COMMUNITY RESOURCE LIBRARY WITH 62% REPORTING EITHER USING THE LIBRARY OR REFERRING THE LIBRARY. 90% REPORTED KNOWLEDGE OF DOLLY PARTON'S IMAGINATION LIBRARY WITH 74% ASSISTING WITH FAMILIES SIGNING UP. BLUE RIDGE HEALTHY FAMILIES SERVED 52 FAMILIES AND 107 INDIVIDUALS TO STRENGTHENFAMILIES AND COMMUNITIES, INCREASE PROTECTIVE FACTORS, AND PROMOTE HEALTHY CHILDHOOD.8% (4/52) FAMILIES GRADUATED AFTER BEING IN THE PROGRAM FOR 3 YEARS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0HURRICANE RECOVERY EFFORTS INCLUDE THE UTILIZATION OF BOTH PRIVATE- AND STATE- ALLOCATED FUNDING TO SUPPORT RECOVERY AFTER THE DEVASTATION FROM HURRICANE HELENE IN SEPTEMBER 2024. PRIVATE AND STATE FUNDS WERE RECEIVED TO PASS THROUGH TO CHILD CARE PROGRAMS TO ADDRESS PHYSICAL DAMAGES AND REPAIRS, LOST REVENUES, AND SUPPORT STAFF RETENTION EFFORTS. PRIVATE FUNDS (NOT STATE) WERE RECEIVED TO SUPPORT THE AGENCY'S INTERNAL RECOVERY FROM HURRICANE HELENE. THROUGH AN OPEN GRANT PROCESS, OVER 194K WAS DISTRIBUTED TO CHILD CARE PROGRAMS ACORSS THE REGION TO SUPPORT PHYSICAL DAMAGE REPAIRS, SUCH AS REPLACEMENT OF HVAC SYSTEMS, CLASSROOM FURNISHINGS, FOLLRING AND STRUCTURAL DAMAGES. OPEN GRANT CYCLES CONTINUE INTO THE FY 2025-26 FISCAL YEAR TO DISTRIBUTE THE REMAINING HURRICANE RECOVERY FUNDING TO CHILD CARE PROGAMS. PRIVATE FUNDS WERE USED INTERNALLY BY THE AGENCY TO PROVIDE PORTABLE ROUTERS TO STAFF, ALLOWING INTERNET SERVICE TO CONTINUE WHEN IT WASN'T AVAILABLE, AND FOR STAFF BONUSES AT THE END OF THE FISCAL YEAR. PRIVATE HURRICANE RECOVERY FUNDING WAS ALSO USED TO SUPPORT AGENCY LED COMMUNITY EVENTS SUCH AS CHILD FEST, SO PARTNERING AGENCIES WERE RELIEVED OF THOSE COSTS TO PARTICIPATE.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0CHILD CARE AND EDUCATION AFFORDABILITY INCLUDED PRESCHOOL SCHOLARSHIPS AND TRANSPORTATION SERVICES. 5 CHILDREN RECEIVED ASSISTANCE WITH PRESCHOOL TUITION AT CHURCH STREET PRESCHOOL WITH 80% OF CHILDREN DEMONSTRATING IMPROVEMENT ON 75% OF THE SCHOOL READINESS INDICATORS AS EVEIDENCED BY PRE- AND POST PROGRAM EVALUATIONS. 4 CHILDREN RECEIVED ASSISTANCE WITH PRESCHOOLO TUTION AT CHILDREN'S GARDEN. OF THE 4 CONTINUING IN THE PROGRAM FOR THE ENTIRE YEAR, 100% DEMONSTRATED IMPROVEMENT/MASTERY ON 75% OF THE SCHOOL READINESS INDICATORS AS EVIDENCED BY PRE- AND POST PROGRAM EVALUATIONS. TRANSPORTATION SERVICES- 9 CHILDREN RECEIVED TRANSPORTATION SERVICES FROM YANCEY COUNTY TRANSPORTATION AUTHORITY (YCTA) TO AND FROM CHILD CARE. OF THE 50 HEALTH AND HUMAN SERVICES AGENCIES SURVEYED, 72% REPORTED KNOWLEDGE OF SMART START FUNDED TRANSPORTATION SERVICES TO CHILD CARE AND 84% REPORTED KNOWLEDGE OFTRANSPORTATION SERVICES BEING AVAILABEL FOR HEALTH AND HUMAN SERVICE AGENCIES - 58% REPORTED REFERRING FAMILIES TO A BRPFC SERVICE OR PROGRAM. 4 CHILDREN RECEIVED TRANSPORTATION SERVICES FROM MITCHELL COUNTY TRANSPORTATION AUTHORITY (MTCA) TO AND FROM CHILD CARE. OF THE 50 HEALTH AND HUMAN SERVICES AGENCIES SURVEYED, 72% REPORTED KNOWLEDGE OF SMART START FUNDED TRANSPORTATION SERVICES TO CHILD CARE AND 84% REPORTED KNOWLEDGE OF TRANSPORTATIONSERVICE BEING AVAILABLE FOR HEALTH AND HUMAN SERVICE AGENCIES- 58% REPORTED REFERRING FAMILIES TO BRPFC SERVICE OR PROGRAM.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1HEALTH AND SAFETY EFFORTS INCLUDE SERVICE FOR INCLUSIVE CHILD CARE-SUPPORT PERSONNEL UTILIZING THE PYRAMID MODEL FOR SUPPORTING SOCIAL EMOTIONAL COMPETENCE IN INFANTS AND YOUNG CHILDREN. FY 2024-2025 THERE WERE 365 STUDENTS IN THREE COHORTS.
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