Liabilities / Assets
56th percentile
Tied with the lowest-debt nonprofits in its peer group.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
56th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
57th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
92nd percentile
Higher net margin than 92% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
86th percentile
Faster asset growth than 86% of similar nonprofits.
Revenue Growth
90th percentile
Faster revenue growth than 90% of similar nonprofits.
Assets
Up$172,015
Up $59,781 (+53%) from 2023
Net Assets
Up$172,015
Up $59,781 (+53%) from 2023
Liabilities
Flat$0
Flat from 2023
Revenue
Up$106,030
Up $49,222 (+87%) from 2023
Expenses
Down$46,249
Down $15,206 (-25%) from 2023
Net Income
Up$59,781
Up $64,428 (+1386%) from 2023
To help people with breast cancer.
| Description | Grants | Expenses |
|---|---|---|
| Improved member physical capactiy for on-water activities and land-based exercise/training. | - | $0 |
| The Dragon Divas spread the message that a high quality of life is possible during and following diagnosis and treatment of breast cancer. | - | $0 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Pat Owen | President | - | $0 | - | - |
| Virginia Gadbois Green | Vice President | - | $0 | - | - |
| Julia Reed | Treasurer | - | $0 | - | - |
“Description AmountEquipment 7,213Festival Exp 11,918Admin 5,409Team Traditions 2,489Training 9,126Outreach 1,835”
“Category Beginning of Year End of YearClothing and apparel 1,606 1,537Boat equipment 4,631 3,013Prepaid expenses 0 2,595”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Julia Reed |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6512477170 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 305 Harbor Lane |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Shoreview |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55126 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 105997 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 164870 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 55200 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 13056 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 59781 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 7174 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 112234 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 172015 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 10193 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 23000 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 6773 |
| IRS990EZ/GrossReceiptsAmt | 0 | 121497 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 19829 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2425 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 10850 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 112234 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 172015 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 112234 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 172015 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Pat Owen |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Virginia Gadbois Green |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Julia Reed |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 6237 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 7145 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 37990 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To help people with breast cancer. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1085 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Improved member physical capactiy for on-water activities and land-based exercise/training. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | The Dragon Divas spread the message that a high quality of life is possible during and following diagnosis and treatment of breast cancer. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 2411 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 30782 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 46249 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 106030 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 55200 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 22465 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 23844 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 16882 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 9574 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 127965 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 2425 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1634 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 253 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 70 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 4385 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 10850 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 4166 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 4574 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 4567 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 3551 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 27708 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 2425 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 1634 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 253 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 3 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 70 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 4385 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.02000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.01000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 30782 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 30367 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 43410 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 18321 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 5609 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 128489 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.53950 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.46520 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 155673 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 66050 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 26631 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 28418 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 21449 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 13125 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 155673 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 99257 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 58632 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 72081 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 39773 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 18804 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 288547 |
| IRS990ScheduleG/CharitableDistributionRqrInd | 0 | false |
| IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt | 0 | 500 |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt | 0 | 500 |
| IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt | 0 | 2411 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt | 0 | 23000 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt | 0 | 23000 |
| IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt | 0 | 20589 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt | 0 | 1284 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt | 0 | 1284 |
| IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt | 0 | 627 |
| IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt | 0 | 627 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd | 0 | true |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingOtherFacilityPct | 0 | 1.000 |
| IRS990ScheduleG/GamingWithNonmembersInd | 0 | true |
| IRS990ScheduleG/IndividualWithBooksNm | 0 | Julia Reed |
| IRS990ScheduleG/LicensedInd | 0 | true |
| IRS990ScheduleG/LicenseSuspendedEtcInd | 0 | false |
| IRS990ScheduleG/MemberOfOtherEntityInd | 0 | false |
| IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt | 0 | 305 Harbor Lane |
| IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm | 0 | Shoreview |
| IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd | 0 | MN |
| IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd | 0 | 55126 |
| IRS990ScheduleG/StatesWhereGamingConductedCd | 0 | MN |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description AmountEquipment 7,213Festival Exp 11,918Admin 5,409Team Traditions 2,489Training 9,126Outreach 1,835 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Category Beginning of Year End of YearClothing and apparel 1,606 1,537Boat equipment 4,631 3,013Prepaid expenses 0 2,595 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other assets Part II line 24 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JULIA REED |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6512477170 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Dragon Divas |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DRAG |
| ReturnHeader/Filer/EIN | 0 | 640949728 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Julia Reed |
| ReturnHeader/Filer/PhoneNum | 0 | 6512477170 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 305 Harbor Lane |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Shoreview |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 55126 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 990390974 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | RDS TAX PARTNERS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 559 Coon Rapids Blvd Nw |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Minneapolis |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 55433 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7637577160 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROGER D SCHEUNEMANN CPA |
| ReturnHeader/ReturnTs | 0 | 2025-05-13T11:38:13-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2024Detailed filing. Detailed filing data is available for this year. | $1.72 | $0.00 | $1.72 | $1.06 | $0.46 | $0.60 |
| 2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending. | $1.12 | $0.00 | $1.12 | $0.57 | $0.61 | $0.05 |