Civic Intelligence

Upstate Forever

EIN 57-1070433 • 501(c)3 • Greenville, SC

Profile

Upstate forever is a conservation organization with a mission to protect critical lands, waters, and the unique character of the upstate of south carolina.

507 Pettigru StreetGreenville, SC 29601

www.upstateforever.org

Siviq Scores

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

Liabilities / Assets

24th percentile

0.02x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

24th percentile

0.04x

Higher debt load relative to revenue than 24% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

18th percentile

-12%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

33rd percentile

-0.3%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-13%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$9,434,451

Down $24,549 (-0.3%) from 2023

Liabilities

Up

$155,180

Up $73,373 (+90%) from 2023

Net Assets

Down

$9,279,271

Down $97,922 (-1.0%) from 2023

Revenue

Down

$3,966,855

Down $616,236 (-13%) from 2023

Expenses

Up

$4,432,831

Up $1,270,478 (+40%) from 2023

Net Income

Down

-$465,976

Down $1,886,714 (-133%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $2,476,185Liabilities 2010: $375,019Net Assets 2010: $2,101,1662010Assets 2011: $2,507,810Liabilities 2011: $239,188Net Assets 2011: $2,268,6222011Assets 2012: $3,775,106Liabilities 2012: $161,669Net Assets 2012: $3,613,4372012Assets 2013: $3,995,380Liabilities 2013: $65,256Net Assets 2013: $3,930,1242013Assets 2014: $4,017,272Liabilities 2014: $153,515Net Assets 2014: $3,863,7572014Assets 2015: $5,777,311Liabilities 2015: $84,351Net Assets 2015: $5,692,9602015Assets 2016: $5,804,279Liabilities 2016: $61,508Net Assets 2016: $5,742,7712016Assets 2017: $6,157,295Liabilities 2017: $61,644Net Assets 2017: $6,095,6512017Assets 2018: $7,687,828Liabilities 2018: $72,891Net Assets 2018: $7,614,9372018Assets 2019: $8,703,859Liabilities 2019: $66,646Net Assets 2019: $8,637,2132019Assets 2020: $8,803,852Liabilities 2020: $50,556Net Assets 2020: $8,753,2962020Assets 2021: $8,968,983Liabilities 2021: $71,600Net Assets 2021: $8,897,3832021Assets 2022: $7,494,973Liabilities 2022: $81,483Net Assets 2022: $7,413,4902022Assets 2023: $9,459,000Liabilities 2023: $81,807Net Assets 2023: $9,377,1932023Assets 2024: $9,434,451Liabilities 2024: $155,180Net Assets 2024: $9,279,2712024

Highlighted filing

2024

Assets$9,434,451
Liabilities$155,180
Net Assets$9,279,271

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,091,0802010Expenses 2011: $1,328,0622011Expenses 2012: $1,422,4402012Revenue 2013: $2,047,617Expenses 2013: $1,730,930Net Income 2013: $316,6872013Revenue 2014: $1,494,517Expenses 2014: $1,560,884Net Income 2014: -$66,3672014Revenue 2015: $4,103,215Expenses 2015: $2,139,886Net Income 2015: $1,963,3292015Revenue 2016: $2,533,973Expenses 2016: $2,648,263Net Income 2016: -$114,2902016Revenue 2017: $1,876,281Expenses 2017: $1,947,476Net Income 2017: -$71,1952017Revenue 2018: $3,747,739Expenses 2018: $1,792,626Net Income 2018: $1,955,1132018Revenue 2019: $1,977,977Expenses 2019: $1,654,565Net Income 2019: $323,4122019Revenue 2020: $1,382,086Expenses 2020: $1,864,708Net Income 2020: -$482,6222020Revenue 2021: $1,882,250Expenses 2021: $2,168,119Net Income 2021: -$285,8692021Revenue 2022: $2,494,400Expenses 2022: $2,690,777Net Income 2022: -$196,3772022Revenue 2023: $4,583,091Expenses 2023: $3,162,353Net Income 2023: $1,420,7382023Revenue 2024: $3,966,855Expenses 2024: $4,432,831Net Income 2024: -$465,9762024

Highlighted filing

2024

Revenue$3,966,855
Expenses$4,432,831
Net Income-$465,976

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.43$0.16$9.28$3.97$4.43$0.47
2023Detailed filing. Detailed filing data is available for this year.$9.46$0.08$9.38$4.58$3.16$1.42
2022Detailed filing. Detailed filing data is available for this year.$7.49$0.08$7.41$2.49$2.69$0.20
2021Detailed filing. Detailed filing data is available for this year.$8.97$0.07$8.90$1.88$2.17$0.29
2020Detailed filing. Detailed filing data is available for this year.$8.80$0.05$8.75$1.38$1.86$0.48
2019Detailed filing. Detailed filing data is available for this year.$8.70$0.07$8.64$1.98$1.65$0.32
2018Detailed filing. Detailed filing data is available for this year.$7.69$0.07$7.61$3.75$1.79$1.96
2017Detailed filing. Detailed filing data is available for this year.$6.16$0.06$6.10$1.88$1.95$0.07
2016Detailed filing. Detailed filing data is available for this year.$5.80$0.06$5.74$2.53$2.65$0.11
2015Detailed filing. Detailed filing data is available for this year.$5.78$0.08$5.69$4.10$2.14$1.96
2014Detailed filing. Detailed filing data is available for this year.$4.02$0.15$3.86$1.49$1.56$0.07
2013Detailed filing. Detailed filing data is available for this year.$4.00$0.07$3.93$2.05$1.73$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.78$0.16$3.61$1.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$0.24$2.27$1.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.38$2.10$1.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 27, 2025
Return Version
2024v5.0
Gross Receipts
$3,966,855
Mission and Program Overview

Mission

Upstate forever is a conservation organization with a mission to protect critical lands, waters, and the unique character of the upstate of south carolina.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,664,390$5,847,598▲ $183,208
Pledges and Grants Receivable$1,540,442$1,444,629▼ $95,813
Savings and Temporary Cash Investments$1,161,053$1,209,617▲ $48,564
Land, Buildings, and Equipment, Net$555,903$554,768▼ $1,135
Cash and Non-Interest-Bearing Accounts$500,873$348,217▼ $152,656
Investments Other Securities$17,974--
Prepaid Expenses and Deferred Charges$1,562$15,278▲ $13,716
Total Assets$9,459,000$9,434,451▼ $24,549
Other Assets Total$16,803$14,344▼ $2,459
Liabilities
Accounts Payable and Accrued Expenses$81,807$155,180▲ $73,373
Total Liabilities$81,807$155,180▲ $73,373
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,502,688$4,981,874▲ $479,186
Net Assets Without Donor Restrictions$4,874,505$4,297,397▼ $577,108
Total Net Assets Fund Balance$9,377,193$9,279,271▼ $97,922
Total Liabilities and Net Assets / Fund Balance$9,459,000$9,434,451▼ $24,549

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$457,697$312,900$770,597
Land$62,500-$62,500
Equipment$34,571$9,330$43,901

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$6,656,120$460,513▲ $552,173$-627,026$7,041,780
2023$5,197,620$1,419,388▲ $617,216$-578,104$6,656,120
2022$5,867,106$514,816▼ $999,202$-185,100$5,197,620
2021$5,151,948$624,362▲ $166,630$-75,834$5,867,106
2020$4,341,857$223,342▲ $658,184$-71,435$5,151,948
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Aldon KnightExecutive DiFT$133,765$4,050$137,815
Joy DickersonFinancial DiFT$96,538$12,655$109,193
Lisa HalloDeputy DirecFT$102,875$3,180$106,055
Andrea CooperExec Director JanFT$39,591$1,499$41,090

Board Members and Trustees

NameTitle
John KeithChair
Allen JacobyVice Chair
Bob BaretoDirector
Christine NachmanDirector
Erwin MaddreyDirector
Glenn HilliardDirector
John Bauknight IvDirector
Kate KonopasekDirector
Margaret HarrisonDirector
Mark WessonDirector
Mike BaurDirector
Phil FeisalDirector
Stinson FergusonDirector
Tom KesterDirector
Jeff TillersonSecretary
Evan CramerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,674,930
Program Service Revenue
$25,245
Investment Income
$266,680
Other Revenue
$0
All Other Contributions
$2,406,824
Change in Net Assets
$-465,976

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded26$383,983Closing Share Price
Total Noncash Contributions26$383,983-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,932,640
Revenue Not Reported on Financial Statements
$34,215
Revenue Not Reported on Form 990
$368,054
Total Revenue per Audited Statements
$4,300,694
Total Revenue per Form 990
$3,966,855
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,115,047
Grants and Similar Amounts Paid$1,336,980
Other Expenses$935,804
Total Fundraising Expense$536,158
Professional Fundraising Fees$45,000

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,212,311$131,080$212,564$1,555,955
Grants to Domestic Individuals$794,500--$794,500
Grants to Domestic Orgs$542,480--$542,480
Current Officers, Directors, Trustees, and Key Employees$94,912$121,622$71,562$288,096
Fees for Services Other$186,399$23,349$30,674$240,422
Payroll Taxes$97,145$16,052$21,177$134,374
Fees for Services Lobbying$129,645--$129,645
Information Technology$69,112$26,435$29,634$125,181
Other Employee Benefits$65,222$8,933$12,727$86,882
Conferences and Meetings$26,993$3,609$36,782$67,384
Fees for Services Accounting-$57,490-$57,490
Office Expenses$32,636$4,996$12,570$50,202
Pension Plan Contributions$34,622$9,599$5,519$49,740
Travel$42,140$1,304$4,268$47,712
Fees for Services Professional Fundraising--$45,000$45,000
Occupancy$24,786$16,792$1,906$43,484
Insurance$12,450$24,971$300$37,721
Fees for Service Investment Mgmnt Fees-$34,215-$34,215
Fees for Services Legal$26,485--$26,485
Depreciation Depletion-$23,664-$23,664
Other Expenses$198,464$-243,551$45,087$10,661
All Other Expenses$3,608$583$6,045$10,236
Total Functional Expenses$3,632,577$264,096$536,158$4,432,831

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,432,831
Expenses per Audited Statements$4,398,616
Total Expenses per Audited Statements$4,398,616
Expenses Not Reported on Financial Statements$34,215
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The King Family TrustPelzer, SC-Passthru Easement$245,000
Mctimber Properties LLCPiedmont, SC-Passthru Easement$65,000
Conserving CarolinaHendersonville, NC501c3Fee Simple Acquis.$50,000
The Nature ConservancyMount Pleasant, SC501c3Easement Assistance$50,000
SpaceSpartanburg, SC-Fee Simple Acquis.$39,840
Mctimber Properties LLCPiedmont, SC-Easement Assistance$24,200
Naturaland TrustGreenville, SC501c3Easement Assistance$18,440
SpaceSpartanburg, SC501c3Easement Assistance$15,000
Sc Farm Bureau Land TrustCayce, SC-Easement Assistance$10,000
Upper Savannah Land TrustGreenwood, SC-Easement Assistance$10,000
The King Family TrustPelzer, SC501c3Easement Assistance$9,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$45,000
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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 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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Any individual, family, business, corporation or other entity interested in supporting the mission of the organization and willing to uphold its policies shall be eligible for membership upon payment of dues.

Form 990, Page 6, Part VI, Line 7A

Directors are elected by majority vote of the membership in attendance at the annual meeting.

Form 990, Page 6, Part VI, Line 7B

Amendments to the bylaws require a two-thirds vote of the membership represented at the annual meeting or a special meeting called for such purposes.

Form 990, Page 6, Part VI, Line 11B

The form 990 is reviewed by the financial director, executive director, and treasurer. A draft copy of the return is also provided to all board members prior to filing. The board is given one week to review and comment on the form 990. A public disclosure copy of the return is provided to protect donor privacy.

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

The executive committee regularly reviews and ensures compliance with the conflict of interest policy.

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

Compensation studies are done at least every other year to verify market rate compensation. The executive director's compensation is reviewed and approved by the board during the annual review process.

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

Compensation of other staff positions is based on periodic review of market compensation. Staff raises are recommended as part of the budget process and reviewed and approved by the board.

Form 990, Page 6, Part VI, Line 19

The governing documents and conflict of interest policy are available upon request at the organization's office. Financial statements are available on the organization's website.

Filing and Contact Details

Filer

Filer Name
Upstate Forever
EIN
57-1070433
Phone
8642500500
Address
507 PETTIGRU STREET, GREENVILLE, SC 29601

Signing Officer

Name
Aldon Knight
Title
Executive Director
Phone
8642500500
Signed
2025-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Keith
Formed
1998
Legal Domicile
Sc
Voting Board Members
16
Independent Board Members
16
Employees
32
Volunteers
71

Preparer

Firm
Greene Finney Cauley Llp
Address
908 N MAIN ST, ANDERSON, SC 29621
Preparer
Christopher S Cauley
Phone
8642258713
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4B

In 2024, the clean water program collaborated with drinking water utilities as well as local, state and federal partners to install a variety of best management practices to reduce water pollution and permanently protect land in the tyger river watershed in greenville and spartanburg counties and the three and twenty creek watershed in anderson and pickens counties, south carolina. The program also initiated the development of a source water protection plan for the rocky river watershed in anderson and abbeville counties, south carolina. The clean water program also participated in the development of the state water plan by serving on the saluda and upper savannah river basin councils to develop sustainable and equitable water resource allocation plans for these basins. The program also served on the boards of the anderson water council, lake keowee source water protection team, the lake hartwell partners for clean water and partnered with the reedy river water quality group to improve water quality through local advocacy, education, and project engagement.

Form 990, Page 2, Part III, Line 4C

In 2024, land planning and policy staff engaged with local elected and appointed officials and government staff on issues related to smarter land development, with a primary focus on advancing policies that implement city and county comprehensive plans. They partnered on education and advocacy efforts with transit and housing advocates and facilitated a citizens planning academy to educate residents on local land use policies and avenues to influence decision-making. Social media and dedicated email lists were used to engage and activate residents. The organization supported the adoption of a new city of greenville development code, a unified development ordinance in the city of greer, a new zoning ordinance in the city of woodruff, and an improved tree and landscaping ordinance in the city of anderson. Citizens were mobilized to influence the city of greenville's proposed development code and to advance strengthened requirements for riparian buffers in greenville county. The organization also participated in other local planning and policy efforts in the city of spartanburg and spartanburg county.

Form 990, Page 2, Part III, Line 4D

Other work of upstate forever includes advocacy for projects that impact the upstate community including the partnership to advance the saluda grade rail trail project, administration of the upstate land conservation fund (ulcf), the energy and state policy program that maintains a legislative focus of keeping upstate citizens aware of issues that affect daily life and the health of the upstate community.

Financial Statement Notes

Schedule D, Page 1, Part II, Line 5

Upstate forever maintains written policies regarding the periodic monitoring, inspection, handling of violations, and enforcing of conservation easements in accordance with the land trust accreditation standards.

Schedule D, Page 1, Part II, Line 9

Conservation easements donated to upstate forever are recorded at a zero value in the statement of financial position, the statement of activities and the statement of functional expenses. Conservation easements that are purchased are recorded at a zero value in the statement of financial position, and are shown as an expense in the statement of activities, statement of functional expenses and statements of cash flows. The funding source that enables the purchase of these easements is shown as a revenue in the statement of activities and statements of cash flows, resulting in a net zero effect on net assets.

Schedule D, Page 2, Part V, Line 4

The land trust endowment is comprised of three individual funds: the principal fund (investment), monitoring fund and defense fund. Investment income earned is allocated to defense and monitoring funds to provide continuing support for upstate forever's oversight responsibilities. Upstate forever has additional endowment funds that were granted without restriction but designated by the board to be held as an endowment to fund future endeavors. The board of directors approves when and how to use these funds. In addition to the land trust endowment, in 2023, upstate forever assumed the role of administrator for the upstate land conservation fund (ulcf). The ulcf is a restricted fund of upstate forever to be used exclusively for conservation projects in, or near, the upstate region of south carolina. The ulcf is available for use by upstate forever, other land trust organizations, and federal, state and local governmental entities or agencies. Upstate forever administers the investment and distribution of the funds approved by the committee.

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IRS990/ProgSrvcAccomActy2Grp/Desc0IN 2024, THE CLEAN WATER PROGRAM COLLABORATED WITH DRINKING WATER UTILITIES AS WELL AS LOCAL, STATE AND FEDERAL PARTNERS TO INSTALL A VARIETY OF BEST MANAGEMENT PRACTICES TO REDUCE WATER POLLUTION AND PERMANENTLY PROTECT LAND IN THE TYGER RIVER WATERSHED IN GREENVILLE AND SPARTANBURG COUNTIES AND THE THREE AND TWENTY CREEK WATERSHED IN ANDERSON AND PICKENS COUNTIES, SOUTH CAROLINA. THE PROGRAM ALSO INITIATED THE DEVELOPMENT OF A SOURCE WATER PROTECTION PLAN FOR THE ROCKY RIVER WATERSHED IN ANDERSON AND ABBEVILLE COUNTIES, SOUTH CAROLINA. THE CLEAN WATER PROGRAM ALSO PARTICIPATED IN THE DEVELOPMENT OF THE STATE WATER PLAN BY SERVING ON THE SALUDA AND UPPER SAVANNAH RIVER BASIN COUNCILS TO DEVELOP SUSTAINABLE AND EQUITABLE WATER RESOURCE ALLOCATION PLANS FOR THESE BASINS. THE PROGRAM ALSO SERVED ON THE BOARDS OF THE ANDERSON WATER COUNCIL, LAKE KEOWEE SOURCE WATER PROTECTION TEAM, THE LAKE HARTWELL PARTNERS FOR CLEAN WATER AND PARTNERED WITH THE REEDY RIVER WATER QUALITY GROUP TO IMPROVE WATER QUALITY THROUGH LOCAL ADVOCACY, EDUCATION, AND PROJECT ENGAGEMENT.
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IRS990/ProgSrvcAccomActy3Grp/Desc0IN 2024, LAND PLANNING AND POLICY STAFF ENGAGED WITH LOCAL ELECTED AND APPOINTED OFFICIALS AND GOVERNMENT STAFF ON ISSUES RELATED TO SMARTER LAND DEVELOPMENT, WITH A PRIMARY FOCUS ON ADVANCING POLICIES THAT IMPLEMENT CITY AND COUNTY COMPREHENSIVE PLANS. THEY PARTNERED ON EDUCATION AND ADVOCACY EFFORTS WITH TRANSIT AND HOUSING ADVOCATES AND FACILITATED A CITIZENS PLANNING ACADEMY TO EDUCATE RESIDENTS ON LOCAL LAND USE POLICIES AND AVENUES TO INFLUENCE DECISION-MAKING. SOCIAL MEDIA AND DEDICATED EMAIL LISTS WERE USED TO ENGAGE AND ACTIVATE RESIDENTS. THE ORGANIZATION SUPPORTED THE ADOPTION OF A NEW CITY OF GREENVILLE DEVELOPMENT CODE, A UNIFIED DEVELOPMENT ORDINANCE IN THE CITY OF GREER, A NEW ZONING ORDINANCE IN THE CITY OF WOODRUFF, AND AN IMPROVED TREE AND LANDSCAPING ORDINANCE IN THE CITY OF ANDERSON. CITIZENS WERE MOBILIZED TO INFLUENCE THE CITY OF GREENVILLE'S PROPOSED DEVELOPMENT CODE AND TO ADVANCE STRENGTHENED REQUIREMENTS FOR RIPARIAN BUFFERS IN GREENVILLE COUNTY. THE ORGANIZATION ALSO PARTICIPATED IN OTHER LOCAL PLANNING AND POLICY EFFORTS IN THE CITY OF SPARTANBURG AND SPARTANBURG COUNTY.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER WORK OF UPSTATE FOREVER INCLUDES ADVOCACY FOR PROJECTS THAT IMPACT THE UPSTATE COMMUNITY INCLUDING THE PARTNERSHIP TO ADVANCE THE SALUDA GRADE RAIL TRAIL PROJECT, ADMINISTRATION OF THE UPSTATE LAND CONSERVATION FUND (ULCF), THE ENERGY AND STATE POLICY PROGRAM THAT MAINTAINS A LEGISLATIVE FOCUS OF KEEPING UPSTATE CITIZENS AWARE OF ISSUES THAT AFFECT DAILY LIFE AND THE HEALTH OF THE UPSTATE COMMUNITY.
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