Civic Intelligence

Epilepsy Foundation Northwest

990 • Fiscal year 2015 • EIN 91-1062461

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 10, 2016

2311 N 45th Street No 134Seattle, WA 98103-6905

(206) 547-4551

Siviq Scores

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

Liabilities / Assets

68th percentile

0.18x

Higher debt load relative to assets than 68% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

65th percentile

0.11x

Higher debt load relative to revenue than 65% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

31st percentile

-3.1%

Higher net margin than 31% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

92nd percentile

$122,533

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 26.2% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

35th percentile

-2.5%

Faster asset growth than 35% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

53rd percentile

4.6%

Faster revenue growth than 53% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$282,094

Down $7,237 (-2.5%) from 2014

Net Assets

Down

$230,460

Down $2,093 (-0.9%) from 2014

Liabilities

Down

$51,634

Down $5,144 (-9.1%) from 2014

Revenue

Up

$467,604

Up $20,484 (+4.6%) from 2014

Expenses

Up

$481,910

Up $20,216 (+4.4%) from 2014

Net Income

Up

-$14,306

Up $268 (+1.8%) from 2014

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $290,233Liabilities 2011: $36,722Net Assets 2011: $253,5112011Assets 2012: $275,875Liabilities 2012: $51,497Net Assets 2012: $224,3782012Assets 2013: $295,272Liabilities 2013: $48,145Net Assets 2013: $247,1272013Assets 2014: $289,331Liabilities 2014: $56,778Net Assets 2014: $232,5532014Assets 2015: $282,094Liabilities 2015: $51,634Net Assets 2015: $230,4602015Assets 2016: $274,482Liabilities 2016: $55,070Net Assets 2016: $219,4122016Assets 2017: $223,035Liabilities 2017: $45,325Net Assets 2017: $177,7102017Assets 2018: $178,650Liabilities 2018: $50,999Net Assets 2018: $127,6512018

Highlighted filing

2015

Assets$282,094
Liabilities$51,634
Net Assets$230,460

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $304,058Expenses 2011: $300,887Net Income 2011: $3,1712011Expenses 2012: $347,9342012Expenses 2013: $391,8102013Revenue 2014: $447,120Expenses 2014: $461,694Net Income 2014: -$14,5742014Revenue 2015: $467,604Expenses 2015: $481,910Net Income 2015: -$14,3062015Revenue 2016: $509,520Expenses 2016: $520,567Net Income 2016: -$11,0472016Revenue 2017: $531,757Expenses 2017: $576,009Net Income 2017: -$44,2522017Revenue 2018: $528,548Expenses 2018: $578,078Net Income 2018: -$49,5302018

Highlighted filing

2015

Revenue$467,604
Expenses$481,910
Net Income-$14,306
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 10, 2016
Return Version
2014v6.0
Gross Receipts
$510,071
Mission and Program Overview

Mission

The Epilepsy Foundation Northwest Mission is to lead the fight to overcome the challenges of living with epilepsy and to accelerate therapies to stop seizures, find cures and save lives.

SEE PART III, LINE 1.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$115,854$144,407▲ $28,553
Savings and Temporary Cash Investments$80,814$80,874▲ $60
Accounts Receivable$84,416$45,503▼ $38,913
Prepaid Expenses and Deferred Charges$8,247$11,310▲ $3,063
Total Assets$289,331$282,094▼ $7,237
Liabilities
Accounts Payable and Accrued Expenses$49,767$46,186▼ $3,581
Other Liabilities$5,661$5,448▼ $213
Deferred Revenue$1,350$0▼ $1,350
Total Liabilities$56,778$51,634▼ $5,144
Net Assets / Fund Balance
Unrestricted Net Assets$232,553$218,860▼ $13,693
Temporarily Rstr Net Assets-$11,600-
Total Net Assets Fund Balance$232,553$230,460▼ $2,093
Total Liabilities and Net Assets / Fund Balance$289,331$282,094▼ $7,237
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brent HerrmannPresident/CEOFT$115,000$7,533$122,533

Board Members and Trustees

NameTitle
Sean CoughlinBoard Development Chair
Parker KarnanChair
Michael ReevesImmediate Past Chair
Andrew DaviesDirector
Ben Hauberg PageDirector
Brent GrayDirector
Christine CarrollDirector
Dan DaviesDirector
Dave BodmerDirector
Edward Novotny Jr MdDirector
Jim LombardoDirector
Nancy L Johnson Rn IiiDirector
Robert SchommerDirector
Debbie BatteigerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$467,397
Program Service Revenue
$0
Investment Income
$60
Other Revenue
$147
All Other Contributions
$96,483
Change in Net Assets
$-14,306

Audited Revenue Reconciliation

Revenue per Audited Statements
$467,604
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$32,613
Total Revenue per Audited Statements
$500,217
Total Revenue per Form 990
$467,604
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$259,403
Other Expenses$222,308
Total Fundraising Expense$100,620
Grants and Similar Amounts Paid$199
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$74,750$28,750$11,500$115,000
Other Salaries and Wages$85,765$5,019$21,533$112,317
Office Expenses$30,764$130-$30,894
Fees for Services Other$25,944$595-$26,539
Payroll Taxes$17,291$2,363$2,604$22,258
Travel$22,247--$22,247
Fees for Services Accounting-$16,233-$16,233
Other Employee Benefits-$9,828-$9,828
Insurance$188$5,820-$6,008
Other Expenses$1,035$2,955$147$4,137
Advertising-$1,493-$1,493
All Other Expenses$465--$465
Grants to Domestic Individuals$199--$199
Total Functional Expenses$302,012$79,278$100,620$481,910

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$492,137
Expenses per Audited Statements$481,910
Total Expenses per Form 990$481,910
Expenses Not Reported on Form 990$10,227
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$42,467
Fundraising Gross Income$42,467
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner Auction$239,916---
Run/walk$159,915-$7,272-
Total Events$399,831-$42,428$-42,428
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$5,448
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
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 A, Line 8B

The organization does not have a committee that has the authority to act on the behalf of the governing body.

Form 990, Part VI, Section B, Line 11

The organization's form 990 was prepared by the outside accountant and reviewed by senior management. The form 990 was provided to the board and discussed before filing.

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

Annual statements are reviewed by board chair and ceo. If a potential conflict of interest arises, the board's executive committee meets with the individual to address the conflict of interest. There is also a similar conflict of interest policy for employees.

Form 990, Part VI, Section B, Line 15A

The board of directors' executive committee uses salary review surveys to compare the president/ceo's salary to those of like organizations. This process is contemporaneously documented in the meeting minutes.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Epilepsy Foundation Northwest
EIN
91-1062461
Phone
2065474551
Address
2311 N 45TH STREET NO 134, SEATTLE, WA 98103-6905

Signing Officer

Name
Brent Herrmann
Title
President/CEO
Phone
2065474551
Signed
2016-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brent Herrmann
Formed
1979
Legal Domicile
Wa
Voting Board Members
15
Independent Board Members
14
Employees
6
Volunteers
250

Preparer

Firm
Nancy Goldstein CPA LLC
Address
23632 HWY 99 STE F PMB 196, EDMONDS, WA 98026
Phone
4252103981
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization has a committee that assumes responsibility for oversight of the audit.

Financial Statement Notes

PART X, LINE 2:

In june 2006, the financial accounting standards board released fasb asc 740-10, income taxes, that provides guidance for reporting uncertainty in income taxes. For the years ended june 30, 2015 and june 30, 2014, the foundation has documented its consideration of fasb asc 740-10 and determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements.

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IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3BANK CHARGES & OTHER FE
IRS990/OtherExpensesGrp/FundraisingAmt064836
IRS990/OtherExpensesGrp/FundraisingAmt1147
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06092
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12955
IRS990/OtherExpensesGrp/ProgramServicesAmt042569
IRS990/OtherExpensesGrp/ProgramServicesAmt1795
IRS990/OtherExpensesGrp/ProgramServicesAmt21035
IRS990/OtherExpensesGrp/TotalAmt064836
IRS990/OtherExpensesGrp/TotalAmt142569
IRS990/OtherExpensesGrp/TotalAmt26887
IRS990/OtherExpensesGrp/TotalAmt34137
IRS990/OtherLiabilitiesGrp/BOYAmt05661
IRS990/OtherLiabilitiesGrp/EOYAmt05448
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0147
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0147
IRS990/OtherRevenueTotalAmt0147
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt021533
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt05019
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt085765
IRS990/OtherSalariesAndWagesGrp/TotalAmt0112317
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02604
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02363
IRS990/PayrollTaxesGrp/ProgramServicesAmt017291
IRS990/PayrollTaxesGrp/TotalAmt022258
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08247
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011310
IRS990/PrincipalOfficerNm0BRENT HERRMANN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0446964
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0196
IRS990/PYInvestmentIncomeAmt078
IRS990/PYOtherExpensesAmt0220992
IRS990/PYOtherRevenueAmt078
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-14574
IRS990/PYSalariesCompEmpBnftPaidAmt0240506
IRS990/PYTotalExpensesAmt0461694
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0447120
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-14306
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt080814
IRS990/SavingsAndTempCashInvstGrp/EOYAmt080874
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0509864
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0491725
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0466977
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0350659
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0361582
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02180807
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt060
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt078
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0146
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0231
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0442
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0957
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0147
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt078
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt082
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0200
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03249
IRS990ScheduleA/OtherIncome170Grp/TotalAmt03756
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99780
IRS990ScheduleA/PublicSupportPY170Pct00.94740
IRS990ScheduleA/PublicSupportTotal170Amt02180807
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0509864
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0491725
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0466977
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0350659
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0361582
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02180807
IRS990ScheduleA/TotalSupportAmt02185520
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt032613
IRS990ScheduleD/DonatedServicesUseFcltsAmt010227
IRS990ScheduleD/ExpensesNotReportedAmt010227
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0481910
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05448
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt032613
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0467604
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN JUNE 2006, THE FINANCIAL ACCOUNTING STANDARDS BOARD RELEASED FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES. FOR THE YEARS ENDED JUNE 30, 2015 AND JUNE 30, 2014, THE FOUNDATION HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10 AND DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0481910
IRS990ScheduleD/TotalLiabilityAmt05448
IRS990ScheduleD/TotalRevenuePerForm990Amt0467604
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0500217
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0492137
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0399831
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0239916
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt0159915
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt042428
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DINNER AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0RUN/WALK
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0239916
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0159915
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0399831
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-42428
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt07272
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt07272
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt035156
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt035156
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE A COMMITTEE THAT HAS THE AUTHORITY TO ACT ON THE BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANT AND REVIEWED BY SENIOR MANAGEMENT. THE FORM 990 WAS PROVIDED TO THE BOARD AND DISCUSSED BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL STATEMENTS ARE REVIEWED BY BOARD CHAIR AND CEO. IF A POTENTIAL CONFLICT OF INTEREST ARISES, THE BOARD'S EXECUTIVE COMMITTEE MEETS WITH THE INDIVIDUAL TO ADDRESS THE CONFLICT OF INTEREST. THERE IS ALSO A SIMILAR CONFLICT OF INTEREST POLICY FOR EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS' EXECUTIVE COMMITTEE USES SALARY REVIEW SURVEYS TO COMPARE THE PRESIDENT/CEO'S SALARY TO THOSE OF LIKE ORGANIZATIONS. THIS PROCESS IS CONTEMPORANEOUSLY DOCUMENTED IN THE MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT.

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