Civic Intelligence

The Voom Foundation

990EZ • Fiscal year 2020 • EIN 58-2678884

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 12, 2021

130 W Superior St Ste 926Duluth, MN 55802

(218) 727-8030

Siviq Scores

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

Liabilities / Assets

79th percentile

0.17x

Higher debt load relative to assets than 79% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

78th percentile

0.11x

Higher debt load relative to revenue than 78% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

82nd percentile

36%

Higher net margin than 82% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

97th percentile

$79,200

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 50.4% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

93rd percentile

201%

Faster asset growth than 93% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

56th percentile

-8.0%

Faster revenue growth than 56% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$107,485

Up $71,829 (+201%) from 2019

Net Assets

Up

$89,431

Up $55,822 (+166%) from 2019

Liabilities

Up

$18,054

Up $16,007 (+782%) from 2019

Revenue

Down

$157,009

Down $13,633 (-8.0%) from 2019

Expenses

Down

$101,186

Down $71,958 (-42%) from 2019

Net Income

Up

$55,823

Up $58,325 (+2331%) from 2019

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2013: $16,621Net Assets 2013: $16,6212013Assets 2014: $29,233Net Assets 2014: $29,2332014Assets 2015: $35,003Liabilities 2015: $02015Assets 2016: $36,420Net Assets 2016: $36,4202016Assets 2017: $10,275Liabilities 2017: $5,487Net Assets 2017: $4,7882017Assets 2018: $38,226Liabilities 2018: $2,116Net Assets 2018: $36,1102018Assets 2019: $35,656Liabilities 2019: $2,047Net Assets 2019: $33,6092019Assets 2020: $107,485Liabilities 2020: $18,054Net Assets 2020: $89,4312020Assets 2021: $196,735Liabilities 2021: $32,783Net Assets 2021: $163,9522021Assets 2022: $136,786Liabilities 2022: $35,334Net Assets 2022: $101,4522022Assets 2023: $172,928Liabilities 2023: $0Net Assets 2023: $172,9282023Assets 2024: $150,598Liabilities 2024: $8,984Net Assets 2024: $141,6142024

Highlighted filing

2020

Assets$107,485
Liabilities$18,054
Net Assets$89,431

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2013: $56,155Expenses 2013: $50,912Net Income 2013: $5,2432013Revenue 2014: $43,708Expenses 2014: $31,097Net Income 2014: $12,6112014Revenue 2015: $67,831Expenses 2015: $62,061Net Income 2015: $5,7702015Revenue 2016: $139,884Expenses 2016: $138,467Net Income 2016: $1,4172016Revenue 2017: $282,973Expenses 2017: $314,605Net Income 2017: -$31,6322017Revenue 2018: $177,762Expenses 2018: $146,440Net Income 2018: $31,3222018Revenue 2019: $170,642Expenses 2019: $173,144Net Income 2019: -$2,5022019Revenue 2020: $157,009Expenses 2020: $101,186Net Income 2020: $55,8232020Revenue 2021: $253,390Expenses 2021: $178,869Net Income 2021: $74,5212021Revenue 2022: $233,635Expenses 2022: $296,135Net Income 2022: -$62,5002022Revenue 2023: $6,018,583Expenses 2023: $5,947,107Net Income 2023: $71,4762023Revenue 2024: $6,606,225Expenses 2024: $6,637,539Net Income 2024: -$31,3142024

Highlighted filing

2020

Revenue$157,009
Expenses$101,186
Net Income$55,823
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 12, 2021
Return Version
2020v4.0
Gross Receipts
$157,009
Mission and Program Overview

Mission

Mission - voom foundations mission is to provide impartial sustainable healthcare programs dedicated to quality, with a particular interest in supporting the underprivileged and underserved. Vision - in the effort to fulfill this mission and continuously improve our programs, the board of directors and our volunteers are committed to the following values and principles: voom foundation will be a state-of-the-science healthcare and health access facilitator for its intended beneficiaries and a learning source for others in the provision of healthcare to patients. The vincent obioma ohaju memorial (voom) foundation was established to raise standard of care and create a sustainable medical institution in nigeria. Voom foundation was born from the vision of dr. Vincent ohaju, medical director for trauma services at chi st. Joseph health in bryan, texas. Originally from the town of ihitte, in south eastern nigeria, dr. Ohaju had personally witnessed the effects of inadequate available medic

Program Services

DescriptionGrantsExpenses
2019 - VOOM FOUNDATION PARTNERS WITH SIR EMEKA OKWUOSA FOUNDATION TO BUILD A FREE STANDING PRIVATE HOSPITAL, THE DAME IRENE OKWUOSA MEMORIAL HOSPITAL, IN ORIAFITE, NIGERIA. IN A MEMORANDUM OF UNDERSTANDING VOOM AGREES TO DELIVER THE MEDICAL PROGRAM WITH AN INTENT TO TRAIN AND EDUCATE THE LOCAL STAFF AND INSTALL STANDARDS BASED ON QUALITY. 2020 - VOOM FOUNDATION CEASED MEDICAL MISSIONS FOR THE YEAR DUE TO COVID-19 PANDEMIC. UNABLE TO TRAVEL DUE TO RESTRICTIONS, THE VOOM BOARD OF DIRECTORS DILIGENTLY WORKED ON OUR PARTNERSHIP WITHE SIR EMEKA OKWUOSA FOUNDATION TO BUILD THE DAME IRENE OKWUOSA MEMORIAL HOSPITAL, A NEW PRIVATE FACILITY IN ORIAFITE, NIGEIRA. IN AGREEMENT BY BOTH PARTIES, VOOM WILL SERVE AS THE MEDICAL PARTNER FOR THE NEWLY FORMED HOSPITAL. VOOM FOUNDATION SENT FOUR 40FT CONTAINERS OF DONATED MEDICAL EQUIPMENT AND CONSUMABLE SUPPLIES TO ORIAFITE IN PREPARATION FOR THE PROGRAM LAUNCH SCHEDULED IN LATE 2021. VOOM ALSO SENT SEVERAL CONTAINERS OF EQUIPMENT AND SUPPLIES TO THE UNIVERSITY OF CALABAR TEACHING HOSPITAL (UCTH) IN CALABAR, NIGERIA. UCTH CARDIAC PROGRAM IS ALSO SET TO LAUNCH SOMETIMES IN 2021 WHEN TRAVEL INTO THE COUNTRY IS PERMITTED.-$6,523
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SHAWN ANDAYA-PULLIAMExecutive Di-$79,200-$79,200
VINCENT OHAJUChairman-$0--
MICHAEL ESSIENSecretary-$0--
GREG GOLDMANTreasurer-$0--
RAZA KAHNBoard Member-$0--
REZA KHODAVERDIANBoard Member-$0--
PAUL JAHNBoard Member-$0--
ADANNA AKUJUOBoard Member-$0--
HENRY MUSOMABoard Member-$0--
JEFFREY MCNEILBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
The Voom Foundation
EIN
58-2678884
Phone
2187278030
Address
130 W SUPERIOR ST STE 926, DULUTH, MN 55802

Signing Officer

Name
Greg Goldman
Title
Treasurer
Phone
2187278030
Signed
2021-11-12
Discuss with paid preparer
Yes

Preparer

Firm
Kolquist Seitz & Goldman LLC
Address
130 W SUPERIOR ST STE 926, DULUTH, MN 55802-2056
Preparer
Greg Goldman
Phone
2187278030
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses bank charges 32 computer software 31 freight - medical equip 6,523 other costs 9,316 state fees 25 total 15,927

Form 990-ez, Part II, Line 24

Prepaid expenses and deferred charges 5,000 5,000 computer, printer equipment 965 965 total 5,965 5,965

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 0 164 unsecured notes and loans payable 0 15,843 payroll taxes and withholding 2,047 2,047

Form 990-ez, Part III

Mission - voom foundations mission is to provide impartial sustainable healthcare programs dedicated to quality, with a particular interest in supporting the underprivileged and underserved. Vision - in the effort to fulfill this mission and continuously improve our programs, the board of directors and our volunteers are committed to the following values and principles: voom foundation will be a state-of-the-science healthcare and health access facilitator for its intended beneficiaries and a learning source for others in the provision of healthcare to patients. The vincent obioma ohaju memorial (voom) foundation was established to raise standard of care and create a sustainable medical institution in nigeria. Voom foundation was born from the vision of dr. Vincent ohaju, medical director for trauma services at chi st. Joseph health in bryan, texas. Originally from the town of ihitte, in south eastern nigeria, dr. Ohaju had personally witnessed the effects of inadequate available medical care on friends and family. His father, vincent obioma ohaju passed away in 1983 at the age of 56 due to complications from pulmonary aspiration. A simple procedure such as bronchosocopy readily available in even the smallest hospital in the united states could have prevented his demise. It was a close and personal reminder to dr. Ohaju that over 95% of the people in nigeria live without essential medical services. In 2016 the world health organization ranked nigeria 187 out of 190 countries in healthcare. The nigerian healthcare system is poorly developed and suffers from several recent epidemics. Despite nigerians strategic position in africa, the country is greatly underserved in the healthcare sphere. Health facilities, expertise, personnel, medical equipment and major diagnostic modalities are inadequate, especially in rural areas. We are guided by the following principles: 1 - voom foundation aids populations with medical needs without discrimination and irrespective of race, religion, creed or political affiliation. 2 - voom foundation observes neutrality and impartiality in the name of universal medical ethics and the right to humanitarian assistance and demands full and unhindered freedom in the exercise of its functions. 3 - voom foundations volunteers work hard to respect their professional code of ethics and to maintain complete independence from all political, economic and religious powers. As volunteers, members are aware of the risks and dangers of the mission they undertake, and have no right to compensation for themselves or their beneficiaries other than that which the voom foundation can afford them. Dr. Ohaju believes those who can change a desperate situation have an obligation to try. Voom foundation is a private international medical humanitarian organization made up of volunteer doctors, nurses, health workers and many other support professions who contribute to the mission of the voom foundation. Our mission is to provide impartial sustainable healthcare programs dedicated to quality, with a particular interest in supporting the underprivileged and underserved. Our long-term goal is to develop a sustainable hospital system dedicated to quality, with an emphasis on education and training, public health and prevention, health fairs and outreach, providing new state of the art medical equipment and by providing life-saving heart procedures through our medical mission program. Since march 2013, when voom foundation restarted the open-heart program in nigeria, we have partnered with three partner hospitals to train and educate the local staff providing necessary skills to support a sustainable open-heart program within the country. To date, voom foundation leads all health organizations in nigeria in open-heart procedures performed. It is the goal of voom and our partner hospitals to greatly increase our patients at each institution giving us the necessary volume to train while continuing to provide open-heart surgery to th

Form 990-ez, Part III, Line 28

2019 - voom foundation partners with sir emeka okwuosa foundation to build a free standing private hospital, the dame irene okwuosa memorial hospital, in oriafite, nigeria. In a memorandum of understanding voom agrees to deliver the medical program with an intent to train and educate the local staff and install standards based on quality. 2020 - voom foundation ceased medical missions for the year due to covid-19 pandemic. Unable to travel due to restrictions, the voom board of directors diligently worked on our partnership withe sir emeka okwuosa foundation to build the dame irene okwuosa memorial hospital, a new private facility in oriafite, nigeira. In agreement by both parties, voom will serve as the medical partner for the newly formed hospital. Voom foundation sent four 40ft containers of donated medical equipment and consumable supplies to oriafite in preparation for the program launch scheduled in late 2021. Voom also sent several containers of equipment and supplies to the university of calabar teaching hospital (ucth) in calabar, nigeria. Ucth cardiac program is also set to launch sometimes in 2021 when travel into the country is permitted.

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IRS990EZ/PrimaryExemptPurposeTxt0MISSION - VOOM FOUNDATIONS MISSION IS TO PROVIDE IMPARTIAL SUSTAINABLE HEALTHCARE PROGRAMS DEDICATED TO QUALITY, WITH A PARTICULAR INTEREST IN SUPPORTING THE UNDERPRIVILEGED AND UNDERSERVED. VISION - IN THE EFFORT TO FULFILL THIS MISSION AND CONTINUOUSLY IMPROVE OUR PROGRAMS, THE BOARD OF DIRECTORS AND OUR VOLUNTEERS ARE COMMITTED TO THE FOLLOWING VALUES AND PRINCIPLES: VOOM FOUNDATION WILL BE A STATE-OF-THE-SCIENCE HEALTHCARE AND HEALTH ACCESS FACILITATOR FOR ITS INTENDED BENEFICIARIES AND A LEARNING SOURCE FOR OTHERS IN THE PROVISION OF HEALTHCARE TO PATIENTS. THE VINCENT OBIOMA OHAJU MEMORIAL (VOOM) FOUNDATION WAS ESTABLISHED TO RAISE STANDARD OF CARE AND CREATE A SUSTAINABLE MEDICAL INSTITUTION IN NIGERIA. VOOM FOUNDATION WAS BORN FROM THE VISION OF DR. VINCENT OHAJU, MEDICAL DIRECTOR FOR TRAUMA SERVICES AT CHI ST. JOSEPH HEALTH IN BRYAN, TEXAS. ORIGINALLY FROM THE TOWN OF IHITTE, IN SOUTH EASTERN NIGERIA, DR. OHAJU HAD PERSONALLY WITNESSED THE EFFECTS OF INADEQUATE AVAILABLE MEDIC
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PREPAID EXPENSES AND DEFERRED CHARGES 5,000 5,000 COMPUTER, PRINTER EQUIPMENT 965 965 TOTAL 5,965 5,965
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 164 UNSECURED NOTES AND LOANS PAYABLE 0 15,843 PAYROLL TAXES AND WITHHOLDING 2,047 2,047
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MISSION - VOOM FOUNDATIONS MISSION IS TO PROVIDE IMPARTIAL SUSTAINABLE HEALTHCARE PROGRAMS DEDICATED TO QUALITY, WITH A PARTICULAR INTEREST IN SUPPORTING THE UNDERPRIVILEGED AND UNDERSERVED. VISION - IN THE EFFORT TO FULFILL THIS MISSION AND CONTINUOUSLY IMPROVE OUR PROGRAMS, THE BOARD OF DIRECTORS AND OUR VOLUNTEERS ARE COMMITTED TO THE FOLLOWING VALUES AND PRINCIPLES: VOOM FOUNDATION WILL BE A STATE-OF-THE-SCIENCE HEALTHCARE AND HEALTH ACCESS FACILITATOR FOR ITS INTENDED BENEFICIARIES AND A LEARNING SOURCE FOR OTHERS IN THE PROVISION OF HEALTHCARE TO PATIENTS. THE VINCENT OBIOMA OHAJU MEMORIAL (VOOM) FOUNDATION WAS ESTABLISHED TO RAISE STANDARD OF CARE AND CREATE A SUSTAINABLE MEDICAL INSTITUTION IN NIGERIA. VOOM FOUNDATION WAS BORN FROM THE VISION OF DR. VINCENT OHAJU, MEDICAL DIRECTOR FOR TRAUMA SERVICES AT CHI ST. JOSEPH HEALTH IN BRYAN, TEXAS. ORIGINALLY FROM THE TOWN OF IHITTE, IN SOUTH EASTERN NIGERIA, DR. OHAJU HAD PERSONALLY WITNESSED THE EFFECTS OF INADEQUATE AVAILABLE MEDICAL CARE ON FRIENDS AND FAMILY. HIS FATHER, VINCENT OBIOMA OHAJU PASSED AWAY IN 1983 AT THE AGE OF 56 DUE TO COMPLICATIONS FROM PULMONARY ASPIRATION. A SIMPLE PROCEDURE SUCH AS BRONCHOSOCOPY READILY AVAILABLE IN EVEN THE SMALLEST HOSPITAL IN THE UNITED STATES COULD HAVE PREVENTED HIS DEMISE. IT WAS A CLOSE AND PERSONAL REMINDER TO DR. OHAJU THAT OVER 95% OF THE PEOPLE IN NIGERIA LIVE WITHOUT ESSENTIAL MEDICAL SERVICES. IN 2016 THE WORLD HEALTH ORGANIZATION RANKED NIGERIA 187 OUT OF 190 COUNTRIES IN HEALTHCARE. THE NIGERIAN HEALTHCARE SYSTEM IS POORLY DEVELOPED AND SUFFERS FROM SEVERAL RECENT EPIDEMICS. DESPITE NIGERIANS STRATEGIC POSITION IN AFRICA, THE COUNTRY IS GREATLY UNDERSERVED IN THE HEALTHCARE SPHERE. HEALTH FACILITIES, EXPERTISE, PERSONNEL, MEDICAL EQUIPMENT AND MAJOR DIAGNOSTIC MODALITIES ARE INADEQUATE, ESPECIALLY IN RURAL AREAS. WE ARE GUIDED BY THE FOLLOWING PRINCIPLES: 1 - VOOM FOUNDATION AIDS POPULATIONS WITH MEDICAL NEEDS WITHOUT DISCRIMINATION AND IRRESPECTIVE OF RACE, RELIGION, CREED OR POLITICAL AFFILIATION. 2 - VOOM FOUNDATION OBSERVES NEUTRALITY AND IMPARTIALITY IN THE NAME OF UNIVERSAL MEDICAL ETHICS AND THE RIGHT TO HUMANITARIAN ASSISTANCE AND DEMANDS FULL AND UNHINDERED FREEDOM IN THE EXERCISE OF ITS FUNCTIONS. 3 - VOOM FOUNDATIONS VOLUNTEERS WORK HARD TO RESPECT THEIR PROFESSIONAL CODE OF ETHICS AND TO MAINTAIN COMPLETE INDEPENDENCE FROM ALL POLITICAL, ECONOMIC AND RELIGIOUS POWERS. AS VOLUNTEERS, MEMBERS ARE AWARE OF THE RISKS AND DANGERS OF THE MISSION THEY UNDERTAKE, AND HAVE NO RIGHT TO COMPENSATION FOR THEMSELVES OR THEIR BENEFICIARIES OTHER THAN THAT WHICH THE VOOM FOUNDATION CAN AFFORD THEM. DR. OHAJU BELIEVES THOSE WHO CAN CHANGE A DESPERATE SITUATION HAVE AN OBLIGATION TO TRY. VOOM FOUNDATION IS A PRIVATE INTERNATIONAL MEDICAL HUMANITARIAN ORGANIZATION MADE UP OF VOLUNTEER DOCTORS, NURSES, HEALTH WORKERS AND MANY OTHER SUPPORT PROFESSIONS WHO CONTRIBUTE TO THE MISSION OF THE VOOM FOUNDATION. OUR MISSION IS TO PROVIDE IMPARTIAL SUSTAINABLE HEALTHCARE PROGRAMS DEDICATED TO QUALITY, WITH A PARTICULAR INTEREST IN SUPPORTING THE UNDERPRIVILEGED AND UNDERSERVED. OUR LONG-TERM GOAL IS TO DEVELOP A SUSTAINABLE HOSPITAL SYSTEM DEDICATED TO QUALITY, WITH AN EMPHASIS ON EDUCATION AND TRAINING, PUBLIC HEALTH AND PREVENTION, HEALTH FAIRS AND OUTREACH, PROVIDING NEW STATE OF THE ART MEDICAL EQUIPMENT AND BY PROVIDING LIFE-SAVING HEART PROCEDURES THROUGH OUR MEDICAL MISSION PROGRAM. SINCE MARCH 2013, WHEN VOOM FOUNDATION RESTARTED THE OPEN-HEART PROGRAM IN NIGERIA, WE HAVE PARTNERED WITH THREE PARTNER HOSPITALS TO TRAIN AND EDUCATE THE LOCAL STAFF PROVIDING NECESSARY SKILLS TO SUPPORT A SUSTAINABLE OPEN-HEART PROGRAM WITHIN THE COUNTRY. TO DATE, VOOM FOUNDATION LEADS ALL HEALTH ORGANIZATIONS IN NIGERIA IN OPEN-HEART PROCEDURES PERFORMED. IT IS THE GOAL OF VOOM AND OUR PARTNER HOSPITALS TO GREATLY INCREASE OUR PATIENTS AT EACH INSTITUTION GIVING US THE NECESSARY VOLUME TO TRAIN WHILE CONTINUING TO PROVIDE OPEN-HEART SURGERY TO TH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt42019 - VOOM FOUNDATION PARTNERS WITH SIR EMEKA OKWUOSA FOUNDATION TO BUILD A FREE STANDING PRIVATE HOSPITAL, THE DAME IRENE OKWUOSA MEMORIAL HOSPITAL, IN ORIAFITE, NIGERIA. IN A MEMORANDUM OF UNDERSTANDING VOOM AGREES TO DELIVER THE MEDICAL PROGRAM WITH AN INTENT TO TRAIN AND EDUCATE THE LOCAL STAFF AND INSTALL STANDARDS BASED ON QUALITY. 2020 - VOOM FOUNDATION CEASED MEDICAL MISSIONS FOR THE YEAR DUE TO COVID-19 PANDEMIC. UNABLE TO TRAVEL DUE TO RESTRICTIONS, THE VOOM BOARD OF DIRECTORS DILIGENTLY WORKED ON OUR PARTNERSHIP WITHE SIR EMEKA OKWUOSA FOUNDATION TO BUILD THE DAME IRENE OKWUOSA MEMORIAL HOSPITAL, A NEW PRIVATE FACILITY IN ORIAFITE, NIGEIRA. IN AGREEMENT BY BOTH PARTIES, VOOM WILL SERVE AS THE MEDICAL PARTNER FOR THE NEWLY FORMED HOSPITAL. VOOM FOUNDATION SENT FOUR 40FT CONTAINERS OF DONATED MEDICAL EQUIPMENT AND CONSUMABLE SUPPLIES TO ORIAFITE IN PREPARATION FOR THE PROGRAM LAUNCH SCHEDULED IN LATE 2021. VOOM ALSO SENT SEVERAL CONTAINERS OF EQUIPMENT AND SUPPLIES TO THE UNIVERSITY OF CALABAR TEACHING HOSPITAL (UCTH) IN CALABAR, NIGERIA. UCTH CARDIAC PROGRAM IS ALSO SET TO LAUNCH SOMETIMES IN 2021 WHEN TRAVEL INTO THE COUNTRY IS PERMITTED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 28
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