Civic Intelligence

Pentacle Theatre Inc.

990 • Fiscal year 2015 • EIN 93-0513552

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 08, 2016

145 Liberty St NE Room 102Salem, OR 97301-3522

(503) 485-4300

Siviq Scores

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

Liabilities / Assets

55th percentile

0.14x

Higher debt load relative to assets than 55% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

80th percentile

0.67x

Higher debt load relative to revenue than 80% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

55th percentile

4.2%

Higher net margin than 55% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

42nd percentile

$42,450

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

66th percentile

6.1%

Faster asset growth than 66% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

60th percentile

7.7%

Faster revenue growth than 60% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$2,519,443

Up $144,144 (+6.1%) from 2014

Net Assets

Up

$2,161,190

Up $22,555 (+1.1%) from 2014

Liabilities

Up

$358,253

Up $121,589 (+51%) from 2014

Revenue

Up

$533,287

Up $38,001 (+7.7%) from 2014

Expenses

Down

$510,733

Down $1,727 (-0.3%) from 2014

Net Income

Up

$22,554

Up $39,728 (+231%) from 2014

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,330,567Liabilities 2011: $281,054Net Assets 2011: $2,049,5132011Assets 2014: $2,375,299Liabilities 2014: $236,664Net Assets 2014: $2,138,6352014Assets 2015: $2,519,443Liabilities 2015: $358,253Net Assets 2015: $2,161,1902015Assets 2016: $2,605,791Liabilities 2016: $369,174Net Assets 2016: $2,236,6172016Assets 2017: $2,704,627Liabilities 2017: $404,178Net Assets 2017: $2,300,4492017Assets 2018: $2,751,366Liabilities 2018: $375,150Net Assets 2018: $2,376,2162018Assets 2019: $2,923,193Liabilities 2019: $366,670Net Assets 2019: $2,556,5232019Assets 2020: $2,862,497Liabilities 2020: $110,572Net Assets 2020: $2,751,9252020Assets 2021: $3,187,163Liabilities 2021: $131,949Net Assets 2021: $3,055,2142021Assets 2022: $3,272,173Liabilities 2022: $292,923Net Assets 2022: $2,979,2502022Assets 2023: $3,244,230Liabilities 2023: $319,411Net Assets 2023: $2,924,8192023Assets 2024: $3,290,598Liabilities 2024: $320,737Net Assets 2024: $2,969,8612024

Highlighted filing

2015

Assets$2,519,443
Liabilities$358,253
Net Assets$2,161,190

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $471,5262011Revenue 2014: $495,286Expenses 2014: $512,460Net Income 2014: -$17,1742014Revenue 2015: $533,287Expenses 2015: $510,733Net Income 2015: $22,5542015Revenue 2016: $601,429Expenses 2016: $526,002Net Income 2016: $75,4272016Revenue 2017: $664,745Expenses 2017: $600,912Net Income 2017: $63,8332017Revenue 2018: $703,748Expenses 2018: $627,981Net Income 2018: $75,7672018Revenue 2019: $810,454Expenses 2019: $630,147Net Income 2019: $180,3072019Revenue 2020: $951,018Expenses 2020: $496,248Net Income 2020: $454,7702020Revenue 2021: $614,866Expenses 2021: $311,577Net Income 2021: $303,2892021Revenue 2022: $451,900Expenses 2022: $527,550Net Income 2022: -$75,6502022Revenue 2023: $620,121Expenses 2023: $638,390Net Income 2023: -$18,2692023Revenue 2024: $705,789Expenses 2024: $688,794Net Income 2024: $16,9952024

Highlighted filing

2015

Revenue$533,287
Expenses$510,733
Net Income$22,554
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 8, 2016
Return Version
2015v2.1
Gross Receipts
$533,287
Mission and Program Overview

Mission

Promotion of theatre and the arts in the local community

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,989,561$2,077,818▲ $88,257
Investments in Publicly Traded Securities$203,466$198,211▼ $5,255
Cash and Non-Interest-Bearing Accounts$88,342$154,689▲ $66,347
Prepaid Expenses and Deferred Charges$67,361$49,112▼ $18,249
Accounts Receivable$20,928$28,064▲ $7,136
Total Assets$2,375,300$2,519,443▲ $144,143
Other Assets Total$5,642$11,549▲ $5,907
Liabilities
Deferred Revenue$191,651$255,043▲ $63,392
Mortgage Notes Payable Secured by Investment Property$31,137$83,910▲ $52,773
Accounts Payable and Accrued Expenses$13,876$19,300▲ $5,424
Total Liabilities$236,664$358,253▲ $121,589
Net Assets / Fund Balance
Unrestricted Net Assets$2,138,636$2,161,190▲ $22,554
Total Net Assets Fund Balance$2,138,636$2,161,190▲ $22,554
Total Liabilities and Net Assets / Fund Balance$2,375,300$2,519,443▲ $144,143

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$940,273-$940,273
Equipment$849,835$88,257$849,835
Land$287,710-$287,710
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tony ZandolProduction DirectorFT$42,450$42,450
Lisa JoyceExecutive DirectorFT$37,229$37,229
Elizabeth HessFinance Admin. AssistantPT$19,450$19,450

Board Members and Trustees

NameTitle
Karen McCartyPresident
Nancy MoenVice President
Cherie UlmerBoard Member
David BallantyneBoard Member
Jeff SandersBoard Member
Joe SilvaBoard Member
Lucas HillBoard Member
Robert SalbergSecretary
Heather TollerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$73,268
Program Service Revenue
$407,714
Investment Income
$3,200
Other Revenue
$49,105
All Other Contributions
$67,524
Change in Net Assets
$22,554
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$326,408
Salaries, Compensation, and Employee Benefits$184,325
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$-672

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$26,017$78,052-$104,069
Advertising$48,317--$48,317
Occupancy-$43,748-$43,748
Royalties$41,980--$41,980
Other Salaries and Wages$30,485$9,106-$39,591
Pension Plan Contributions$18,476$5,519-$23,995
Office Expenses-$23,765-$23,765
Payroll Taxes$12,836$3,834-$16,670
All Other Expenses$16,616$577$-672$16,521
Other Expenses$15,459$94-$15,459
Fees for Services Other-$9,185-$9,185
Insurance$6,965$1,229-$8,194
Interest$5,279--$5,279
Fees for Services Accounting-$3,975-$3,975
Information Technology-$3,020-$3,020
Travel-$42-$42
Total Functional Expenses$329,259$182,146$-672$510,733
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$49,105
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Fundraiser$29,105$29,105-$29,105
Special Events/Sponsorship$20,000$20,000-$20,000
Total Events$49,105$49,105-$49,105
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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
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

Upon request

Filing and Contact Details

Filer

Filer Name
Pentacle Theatre Inc
EIN
93-0513552
Address
145 Liberty St NE Room 102, Salem, OR 97301-3522

Signing Officer

Name
Lisa Joyce
Title
Executive Director
Signed
2016-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randy Boyd
Formed
1954
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
5

Preparer

Firm
Vanlue PC CPA
Address
1174 Cornucopia St NW Ste 250, Salem, OR 97304-3193
Preparer
Donald G Vanlue
Phone
5035877954
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Management General Professional Fees 9,185.00

Form 990, Part IX, Line 24EB

Program Choate Fund 6000.00

Form 990, Part IX, Line 24EB

Program Emergency Expenditure Fund 5000.00

Form 990, Part IX, Line 24EB

Program Cross Education Fund Expense 2000.00

Form 990, Part IX, Line 24EB

Program Capital Funding 2203.00

Form 990, Part IX, Line 24EB

Program Real Estate Taxes 1963.00

Form 990, Part IX, Line 24EB

Program Committee Expense -550.00

Form 990, Part IX, Line 24EC

Management General Staff Training 577.00

Form 990, Part IX, Line 24ED

Fundraising Committee Expense -672.00

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IRS990/OtherSalariesAndWagesGrp/TotalAmt039591
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03834
IRS990/PayrollTaxesGrp/ProgramServicesAmt012836
IRS990/PayrollTaxesGrp/TotalAmt016670
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05519
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt018476
IRS990/PensionPlanContributionsGrp/TotalAmt023995
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt067361
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt049112
IRS990/PrincipalOfficerNm0Randy Boyd
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/BusinessCd1711110
IRS990/ProgramServiceRevenueGrp/BusinessCd2711110
IRS990/ProgramServiceRevenueGrp/BusinessCd3711110
IRS990/ProgramServiceRevenueGrp/BusinessCd4711110
IRS990/ProgramServiceRevenueGrp/Desc0Benefits
IRS990/ProgramServiceRevenueGrp/Desc1Concessions, Net
IRS990/ProgramServiceRevenueGrp/Desc2Misc. Revenue
IRS990/ProgramServiceRevenueGrp/Desc3Advertising
IRS990/ProgramServiceRevenueGrp/Desc4Season Ticket Sales and Admissions
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt120345
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23238
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33515
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4372981
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt120345
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23238
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33515
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4372981
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt068410
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt09292
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0319738
IRS990/PYProgramServiceRevenueAmt0417584
IRS990/PYRevenuesLessExpensesAmt0-17174
IRS990/PYSalariesCompEmpBnftPaidAmt0192722
IRS990/PYTotalExpensesAmt0512460
IRS990/PYTotalRevenueAmt0495286
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt022554
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0533287
IRS990/RoyaltiesGrp/ProgramServicesAmt041980
IRS990/RoyaltiesGrp/TotalAmt041980
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt073268
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt068410
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt077193
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt091848
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt086895
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0397614
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03200
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt09292
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt034940
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt021182
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt03254
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt071868
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0407714
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0349175
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0431395
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0429339
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0423334
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02040957
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt049105
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt049105
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03200
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt09292
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt034940
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt021182
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03254
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt071868
IRS990ScheduleA/InvestmentIncomeCYPct00.02810
IRS990ScheduleA/InvestmentIncomePYPct00.02950
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.97190
IRS990ScheduleA/PublicSupportPY509Pct00.97050
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt02487676
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0530087
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0417585
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0508588
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0521187
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0510229
IRS990ScheduleA/Total509Grp/TotalAmt02487676
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0533287
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0426877
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0543528
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0542369
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0513483
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02559544
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0940273
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0940273
IRS990ScheduleD/EquipmentGrp/BookValueAmt0849835
IRS990ScheduleD/EquipmentGrp/DepreciationAmt088257
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0849835
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0287710
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0287710
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02077818
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Annual Fundraiser
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Special Events/Sponsorship
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt029105
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt020000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt049105
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt029105
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt020000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt049105
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt049105
IRS990ScheduleG/LicensedStatesCd0OR
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.29$0.32$2.97$0.71$0.69$0.02
2023Summary only. Only limited summary data is available for this year.$3.24$0.32$2.92$0.62$0.64$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.27$0.29$2.98$0.45$0.53$0.08
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.19$0.13$3.06$0.61$0.31$0.30
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.86$0.11$2.75$0.95$0.50$0.45
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.92$0.37$2.56$0.81$0.63$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.75$0.38$2.38$0.70$0.63$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$0.40$2.30$0.66$0.60$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.61$0.37$2.24$0.60$0.53$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.52$0.36$2.16$0.53$0.51$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.38$0.24$2.14$0.50$0.51$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.33$0.28$2.05$0.47
Peer Organizations

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