Civic Intelligence

Parent Advisory Council in Support Of

EIN 94-2783933 • 501(c)3 • San Francisco, CA

Profile

To support the JBBP (Japanese bilingual bi-cultural program) at Clarendon Elementary School in the San Francisco Unified School District (approximately 265 students).

Clarendon School 500 Clarendon AveSan Francisco, CA 94131

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.05x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.11x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

38th percentile

-0.7%

Higher net margin than 38% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

50th percentile

3.1%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

6.4%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$540,188

Up $16,236 (+3.1%) from 2023

Liabilities

Up

$24,703

Up $17,826 (+259%) from 2023

Net Assets

Down

$515,485

Down $1,590 (-0.3%) from 2023

Revenue

Up

$234,692

Up $14,071 (+6.4%) from 2023

Expenses

Down

$236,282

Down $33,861 (-13%) from 2023

Net Income

Up

-$1,590

Up $47,932 (+97%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0-$200KAssets 2011: $578,894Liabilities 2011: $4,527Net Assets 2011: $574,3672011Assets 2012: $602,522Liabilities 2012: $4,789Net Assets 2012: $597,7332012Assets 2013: $611,875Liabilities 2013: $7,879Net Assets 2013: $603,9962013Assets 2014: $624,844Liabilities 2014: $5,389Net Assets 2014: $619,4552014Assets 2015: $633,030Liabilities 2015: $455Net Assets 2015: $632,5752015Assets 2016: $660,784Liabilities 2016: $608Net Assets 2016: $660,1762016Assets 2017: $660,070Liabilities 2017: -$4,944Net Assets 2017: $665,0142017Assets 2018: $686,684Liabilities 2018: -$1,856Net Assets 2018: $688,5402018Assets 2019: $722,697Liabilities 2019: $2,542Net Assets 2019: $720,1552019Assets 2020: $669,296Liabilities 2020: $3,001Net Assets 2020: $666,2952020Assets 2021: $609,229Liabilities 2021: $4,099Net Assets 2021: $605,1302021Assets 2022: $574,328Liabilities 2022: $7,731Net Assets 2022: $566,5972022Assets 2023: $523,952Liabilities 2023: $6,877Net Assets 2023: $517,0752023Assets 2024: $540,188Liabilities 2024: $24,703Net Assets 2024: $515,4852024

Highlighted filing

2024

Assets$540,188
Liabilities$24,703
Net Assets$515,485

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $192,721Expenses 2011: $125,923Net Income 2011: $66,7982011Expenses 2012: $178,8922012Expenses 2013: $185,5202013Revenue 2014: $187,257Expenses 2014: $171,798Net Income 2014: $15,4592014Revenue 2015: $197,270Expenses 2015: $184,305Net Income 2015: $12,9652015Revenue 2016: $204,451Expenses 2016: $176,850Net Income 2016: $27,6012016Revenue 2017: $225,935Expenses 2017: $221,097Net Income 2017: $4,8382017Revenue 2018: $229,766Expenses 2018: $206,240Net Income 2018: $23,5262018Revenue 2019: $230,736Expenses 2019: $199,121Net Income 2019: $31,6152019Revenue 2020: $148,746Expenses 2020: $202,606Net Income 2020: -$53,8602020Revenue 2021: $95,081Expenses 2021: $156,246Net Income 2021: -$61,1652021Revenue 2022: $183,486Expenses 2022: $222,019Net Income 2022: -$38,5332022Revenue 2023: $220,621Expenses 2023: $270,143Net Income 2023: -$49,5222023Revenue 2024: $234,692Expenses 2024: $236,282Net Income 2024: -$1,5902024

Highlighted filing

2024

Revenue$234,692
Expenses$236,282
Net Income-$1,590

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.40$0.25$5.15$2.35$2.36$0.02
2023Detailed filing. Detailed filing data is available for this year.$5.24$0.07$5.17$2.21$2.70$0.50
2022Detailed filing. Detailed filing data is available for this year.$5.74$0.08$5.67$1.83$2.22$0.39
2021Detailed filing. Detailed filing data is available for this year.$6.09$0.04$6.05$0.95$1.56$0.61
2020Detailed filing. Detailed filing data is available for this year.$6.69$0.03$6.66$1.49$2.03$0.54
2019Detailed filing. Detailed filing data is available for this year.$7.23$0.03$7.20$2.31$1.99$0.32
2018Detailed filing. Detailed filing data is available for this year.$6.87$0.02$6.89$2.30$2.06$0.24
2017Detailed filing. Detailed filing data is available for this year.$6.60$0.05$6.65$2.26$2.21$0.05
2016Detailed filing. Detailed filing data is available for this year.$6.61$0.01$6.60$2.04$1.77$0.28
2015Detailed filing. Detailed filing data is available for this year.$6.33$0.00$6.33$1.97$1.84$0.13
2014Detailed filing. Detailed filing data is available for this year.$6.25$0.05$6.19$1.87$1.72$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.12$0.08$6.04$1.86
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.03$0.05$5.98$1.79
2011Summary only. Only limited summary data is available for this year.$5.79$0.05$5.74$1.93$1.26$0.67
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$262,205
Mission and Program Overview

Mission

To support the JBBP (Japanese bilingual bi-cultural program) at Clarendon Elementary School in the San Francisco Unified School District (approximately 265 students).

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$188,390$205,233▲ $16,843
Investments Other Securities$196,000$175,510▼ $20,490
Prepaid Expenses and Deferred Charges$5,693$28,355▲ $22,662
Land, Buildings, and Equipment, Net$27,908$17,118▼ $10,790
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$523,952$540,188▲ $16,236
Other Assets Total$105,961$113,972▲ $8,011
Liabilities
Other Liabilities$6,877$24,703▲ $17,826
Total Liabilities$6,877$24,703▲ $17,826
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$517,075$515,485▼ $1,590
Total Net Assets Fund Balance$517,075$515,485▼ $1,590
Total Liabilities and Net Assets / Fund Balance$523,952$540,188▲ $16,236

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,118$97,105$114,223
Other Assets Org$1--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michelle KimCo-Chair
Mutsumi BradfordCo-Chair
Sara HallCo-Chair
Aaron GavicCo-Treasurer
Kyle OuraCo-Treasurer
Yoshi IshiharaCo-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$132,789
Program Service Revenue
$0
Investment Income
$4,526
Other Revenue
$97,377
All Other Contributions
$132,789
Change in Net Assets
$-1,590
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$236,282
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$146,244$1,000-$147,244
Office Expenses-$11,536-$11,536
Depreciation Depletion$10,790--$10,790
Other Expenses$12,779$2,854-$2,854
Insurance-$2,850-$2,850
Total Functional Expenses$208,423$27,859$0$236,282
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$122,116
Fundraising Direct Expenses$27,513
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
School Auction$46,291$46,291$11,542$34,749
Cherry Blossom Udon Booth$33,965$33,965$4,417$29,548
Total Events$122,116$122,116$22,343$99,773
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Classroom$24,439
Funds Held for Classroom$264
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 990 is reviewed by the treasurer before it is filed with the IRS.

Form 990, Part VI, Section C, Line 19

The organization provides its governing documents and finance statements as requested.

Filing and Contact Details

Filer

Filer Name
Parent Advisory Council in Support of
EIN
94-2783933
Phone
4158159463
Address
Clarendon School 500 Clarendon Ave, San Francisco, CA 94131

Signing Officer

Name
Aaron Gavic
Title
Co-Treasurer
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
1982
Legal Domicile
CA
Voting Board Members
265
Independent Board Members
265
Employees
0
Volunteers
100

Preparer

Firm
Delagnes Mitchell & Linder LLP
Address
300 Montgomery Street Suite 1050, San Francisco, CA 94104
Preparer
Edwin Niiya
Phone
4159830500
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IRS990/PYRevenuesLessExpensesAmt0-49522
IRS990/PYTotalExpensesAmt0270143
IRS990/PYTotalRevenueAmt0220621
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-1590
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt012166
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt030615
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt042781
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0132789
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0136485
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0135773
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt077927
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0112910
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0595884
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0122117
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0118405
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt056248
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt018573
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt042309
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0357652
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0977
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01380
IRS990ScheduleA/OtherIncome509Grp/TotalAmt02357
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95280
IRS990ScheduleA/PublicSupportPY509Pct00.95020
IRS990ScheduleA/PublicSupportTotal509Amt0910755
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt012166
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt030615
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt042781
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0254906
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0254890
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0192021
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt096500
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0155219
IRS990ScheduleA/Total509Grp/TotalAmt0953536
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0254906
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0254890
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0192021
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt097477
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0156599
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0955893
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt017118
IRS990ScheduleD/EquipmentGrp/DepreciationAmt097105
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0114223
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt030572
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt183399
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Prepaid Expenses
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Receivable from SFUSD
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Rounding
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt024439
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1264
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Classroom
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Funds Held for Classroom
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017118
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0113972
IRS990ScheduleD/TotalBookValueSecuritiesAmt0175510
IRS990ScheduleD/TotalLiabilityAmt024703
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt022343
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0School Auction
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Cherry Blossom Udon Booth
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt046291
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt033965
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt041860
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0122116
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt046291
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt033965
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt041860
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0122116
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt099773
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt06384
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt022343
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt011542
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt04417
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is reviewed by the treasurer before it is filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization provides its governing documents and finance statements as requested.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0523952
IRS990/TotalAssetsEOYAmt0540188
IRS990/TotalAssetsGrp/BOYAmt0523952
IRS990/TotalAssetsGrp/EOYAmt0540188
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0132789
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt027859
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0208423
IRS990/TotalFunctionalExpensesGrp/TotalAmt0236282
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06877
IRS990/TotalLiabilitiesEOYAmt024703
IRS990/TotalLiabilitiesGrp/BOYAmt06877
IRS990/TotalLiabilitiesGrp/EOYAmt024703
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0517075
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0515485
IRS990/TotalProgramServiceExpensesAmt0208423
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt099129
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02774
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0234692
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0523952
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0540188
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0Clarendon School 500 Clarendon Ave
IRS990/USAddress/CityNm0San Francisco
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0941311199
IRS990/VotingMembersGoverningBodyCnt0265
IRS990/VotingMembersIndependentCnt0265
IRS990/WebsiteAddressTxt0N/A

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