Civic Intelligence

Mariposa Language and Learning Academy

990 • Fiscal year 2024 • EIN 85-4266708

Jul 01, 2023 to Jun 30, 2024 • Filed on Apr 29, 2025

3875 Glen StreetReno, NV 89502

(775) 826-4040

Siviq Scores

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

Liabilities / Assets

95th percentile

1.05x

Higher debt load relative to assets than 95% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

1.62x

Higher debt load relative to revenue than 92% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

63rd percentile

12%

Higher net margin than 63% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2024

Asset Growth

87th percentile

40%

Faster asset growth than 87% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Revenue Growth

77th percentile

34%

Faster revenue growth than 77% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Assets

Up

$4,255,511

Up $130,793 (+3.2%) from 2023

Net Assets

Up

-$233,524

Up $340,816 (+59%) from 2023

Liabilities

Down

$4,489,035

Down $210,023 (-4.5%) from 2023

Revenue

Up

$2,764,397

Up $593,246 (+27%) from 2023

Expenses

Up

$2,423,582

Up $157,850 (+7.0%) from 2023

Net Income

Up

$340,815

Up $435,396 (+460%) from 2023

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2021: $1,552,389Liabilities 2021: $2,179,480Net Assets 2021: -$627,0912021Assets 2022: $4,215,141Liabilities 2022: $4,694,899Net Assets 2022: -$479,7582022Assets 2023: $4,124,718Liabilities 2023: $4,699,058Net Assets 2023: -$574,3402023Assets 2024: $4,255,511Liabilities 2024: $4,489,035Net Assets 2024: -$233,5242024Assets 2025: $9,109,703Liabilities 2025: $9,315,843Net Assets 2025: -$206,1402025

Highlighted filing

2024

Assets$4,255,511
Liabilities$4,489,035
Net Assets-$233,524

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2021: $1,154,052Expenses 2021: $1,075,032Net Income 2021: $79,0202021Revenue 2022: $2,079,052Expenses 2022: $1,923,209Net Income 2022: $155,8432022Revenue 2023: $2,171,151Expenses 2023: $2,265,732Net Income 2023: -$94,5812023Revenue 2024: $2,764,397Expenses 2024: $2,423,582Net Income 2024: $340,8152024Revenue 2025: $3,052,337Expenses 2025: $3,024,953Net Income 2025: $27,3842025

Highlighted filing

2024

Revenue$2,764,397
Expenses$2,423,582
Net Income$340,815
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 29, 2025
Return Version
2023v6.0
Gross Receipts
$2,764,397
Mission and Program Overview

Mission

Mariposa language and learning academy's mission is to put every student on the pathway to graduate high school with a seal of bi-literacy, prepared for college and life success.

Provide a kindergarten and elementary education alternative to at-risk youth

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,365,868$2,577,520▲ $211,652
Cash and Non-Interest-Bearing Accounts$575,606$648,949▲ $73,343
Accounts Receivable$88,128$196,515▲ $108,387
Prepaid Expenses and Deferred Charges$100,281$52,922▼ $47,359
Total Assets$4,124,718$4,255,511▲ $130,793
Other Assets Total$994,835$779,605▼ $215,230
Liabilities
Other Liabilities$2,546,469$2,442,874▼ $103,595
Mortgage Notes Payable Secured by Investment Property$2,143,856$2,031,276▼ $112,580
Accounts Payable and Accrued Expenses$8,733$14,885▲ $6,152
Total Liabilities$4,699,058$4,489,035▼ $210,023
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-574,340$-233,524▲ $340,816
Total Net Assets Fund Balance$-574,340$-233,524▲ $340,816
Total Liabilities and Net Assets / Fund Balance$4,124,718$4,255,511▲ $130,793

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,059,201$186,110-
Equipment$68,315$183,398-
Leasehold Improvements$450,004$170,254-
Other Assets Org$774,605--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jenny HuntDirectorFT$130,935$130,935

Board Members and Trustees

NameTitle
Phillip RamirezBoard President
Bryan ArciniegaBoard Vice President
Andrea CordellBoard Member
Carrie HowardBoard Member
Guy MccombBoard Member
Ludi SalazarBoard Member
Gary KraemerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$975,491
Program Service Revenue
$1,711,199
Investment Income
$2,416
Other Revenue
$75,291
All Other Contributions
$66,494
Change in Net Assets
$340,815

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,764,397
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,764,397
Total Revenue per Form 990
$2,764,397
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,938,155
Other Expenses$485,427
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,095,320$236,814-$1,332,134
Pension Plan Contributions$229,214$79,171-$308,385
Other Employee Benefits$103,131$30,683-$133,814
Current Officers, Directors, Trustees, and Key Employees-$130,935-$130,935
Depreciation Depletion-$120,049-$120,049
Interest-$75,612-$75,612
Office Expenses$16,679$44,421-$61,100
Information Technology$37,243$17,126-$54,369
Fees for Services Other$33,290$6,653-$39,943
Payroll Taxes$23,323$9,564-$32,887
Fees for Services Legal-$27,254-$27,254
Insurance$3,833$20,618-$24,451
Travel$1,000$3,885-$4,885
Other Expenses$2,723$777-$777
Conferences and Meetings$580$175-$755
Fees for Services Accounting-$633-$633
Total Functional Expenses$1,576,917$846,665$0$2,423,582

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,423,581
Total Expenses per Audited Statements$2,423,581
Total Expenses per Form 990$2,423,581
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
Fundraising Gross Income$75,291
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Liability$2,174,996
Deferred Inflows Related to Pensions$265,993
Salaries and Benefits Payable$1,885
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
Management duties delegated
No

Governance Explanations

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

The governing board is provided a copy of form 990 for review prior to filing.

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

The board reviews any potential conflicts of interest at least annually.

Form 990, Part VI, Section B, Line 15

Salaries offered are comparable to those of the washoe county school district.

Form 990, Part VI, Section C, Line 18

Board minutes are available for public review on the organization's website and upon request.

Form 990, Part VI, Section C, Line 19

Board minutes are available for public review on the organization's website and upon request.

Filing and Contact Details

Filer

Filer Name
Mariposa Language and Learning
EIN
85-4266708
Phone
7758264040
Address
3875 GLEN STREET, RENO, NV 89502

Signing Officer

Name
Jenny Hunt
Title
Executive Director
Phone
7758264040
Signed
2025-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jenny Hunt
Formed
2002
Legal Domicile
Nv
Voting Board Members
7
Independent Board Members
7
Employees
44
Volunteers
31

Preparer

Firm
Silva Sceirine & Associates LLC
Address
9585 PROTOTYPE COURT SUITE C, RENO, NV 89521
Preparer
David E Silva
Phone
7756249105
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization is exampt from federal income taxes under irc section 501(c)(3) as a nonprofit organization. Management annually reviews its positions, which are: a) it has not engaged in any activities that would jeopardize its tax-empt status; b) it has not engaged in any activities that would result in unrelated business income tax; c) it has determined that there are no material uncertain tax positions that would require recognition in the financial statements; accordingly, no provision for income taxes has been made. The organization does not expect any material change in uncertain tax positions within the next twelve months.

Part X, Line 2

The organization is exampt from federal income taxes under irc section 501(c)(3) as a nonprofit organization. Management annually reviews its positions, which are: a) it has not engaged in any activities that would jeopardize its tax-empt status; b) it has not engaged in any activities that would result in unrelated business income tax; c) it has determined that there are no material uncertain tax positions that would require recognition in the financial statements; accordingly, no provision for income taxes has been made. The organization does not expect any material change in uncertain tax positions within the next twelve months.

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IRS990/PYSalariesCompEmpBnftPaidAmt01733714
IRS990/PYTotalExpensesAmt02265732
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02171151
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0340815
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01711199
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt068315
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0183398
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0251713
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02423581
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0450004
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0170254
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0620258
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt05000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1774605
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEFERRED OUTFLOWS RELATED TO PENSIONS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02059201
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0186110
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt02245311
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01885
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12174996
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2265993
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALARIES AND BENEFITS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED INFLOWS RELATED TO PENSIONS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02764397
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXAMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(C)(3) AS A NONPROFIT ORGANIZATION. MANAGEMENT ANNUALLY REVIEWS ITS POSITIONS, WHICH ARE: A) IT HAS NOT ENGAGED IN ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EMPT STATUS; B) IT HAS NOT ENGAGED IN ANY ACTIVITIES THAT WOULD RESULT IN UNRELATED BUSINESS INCOME TAX; C) IT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS; ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE. THE ORGANIZATION DOES NOT EXPECT ANY MATERIAL CHANGE IN UNCERTAIN TAX POSITIONS WITHIN THE NEXT TWELVE MONTHS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS EXAMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(C)(3) AS A NONPROFIT ORGANIZATION. MANAGEMENT ANNUALLY REVIEWS ITS POSITIONS, WHICH ARE: A) IT HAS NOT ENGAGED IN ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EMPT STATUS; B) IT HAS NOT ENGAGED IN ANY ACTIVITIES THAT WOULD RESULT IN UNRELATED BUSINESS INCOME TAX; C) IT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS; ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE. THE ORGANIZATION DOES NOT EXPECT ANY MATERIAL CHANGE IN UNCERTAIN TAX POSITIONS WITHIN THE NEXT TWELVE MONTHS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02577520
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0779605
IRS990ScheduleD/TotalExpensesPerForm990Amt02423581
IRS990ScheduleD/TotalLiabilityAmt02442874
IRS990ScheduleD/TotalRevenuePerForm990Amt02764397
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02764397
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02423581
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/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NONDISCRIMINATION POLICY IS AVAILABLE ON THE ORGANIZATION'S WEBSITE
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL IS PRIMARILY FUNDED FROM STATE SOURCES THROUGH THE PUPIL-CENTERED FUNDING PLAN IN ADDITION TO FEDERAL AND STATE EDUCATION GRANTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BOARD IS PROVIDED A COPY OF FORM 990 FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS ANY POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARIES OFFERED ARE COMPARABLE TO THOSE OF THE WASHOE COUNTY SCHOOL DISTRICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MINUTES ARE AVAILABLE FOR PUBLIC REVIEW ON THE ORGANIZATION'S WEBSITE AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MINUTES ARE AVAILABLE FOR PUBLIC REVIEW ON THE ORGANIZATION'S WEBSITE AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt04255511
IRS990/TotalAssetsGrp/BOYAmt04124718
IRS990/TotalAssetsGrp/EOYAmt04255511
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0975491
IRS990/TotalEmployeeCnt044
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0846665
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01576917
IRS990/TotalFunctionalExpensesGrp/TotalAmt02423582
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04699058
IRS990/TotalLiabilitiesEOYAmt04489035
IRS990/TotalLiabilitiesGrp/BOYAmt04699058
IRS990/TotalLiabilitiesGrp/EOYAmt04489035
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-574340
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-233524
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01576917
IRS990/TotalProgramServiceRevenueAmt01711199
IRS990/TotalReportableCompFromOrgAmt0130935
IRS990/TotalRevenueGrp/ExclusionAmt075291
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01713615
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02764397
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt031
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04124718
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04255511
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt03885
IRS990/TravelGrp/ProgramServicesAmt01000
IRS990/TravelGrp/TotalAmt04885
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03875 GLEN STREET
IRS990/USAddress/CityNm0RENO
IRS990/USAddress/StateAbbreviationCd0NV
IRS990/USAddress/ZIPCd089502
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.MARIPOSAACADEMY.NET
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01

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