CHILD DEVELOPMENT CENTERS INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- CHILD DEVELOPMENT CENTERS INC (EIN 25-1198158)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-04-29
- IRS object ID
- 202411209349301066
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-29T10:34:54-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 251031405 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCGILL POWER BELL & ASSOC LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1446 LIBERTY STREET | AddressLine1Txt |
| City | FRANKLIN | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 16323 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 251198158 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHILD DEVELOPMENT CENTERS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHIL | BusinessNameControlTxt |
| Phone | 8142251177 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 213 EAST 41ST STREET | AddressLine1Txt |
| City | ERIE | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 16504 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RINA IRWIN | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 8142251177 | PhoneNum |
| Signature | 2024-04-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | RINA | PersonFirstNm |
| Person Last | IRWIN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOY S STRAIN | PreparerPersonNm |
| PTIN | P01359507 | PTIN |
| Phone | 8144379568 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RINA IRWIN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 213 EAST 41ST STREET | AddressLine1Txt |
| City | ERIE | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 16504 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $27,967,664 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CDCENTERS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1969 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | OUR MISSION IS "EDUCATING CHILDREN TO SUCCEED, AND WE'RE PASSIONATE ABOUT WHAT WE DO! WE'RE COMMITTED TO NURTURING AND TEACHING YOUR CHILD IN A SAFE, HEALTHY, CREATIVE SETTING THAT YOU CAN TRUST, AND THAT EQUIPS YOUR CHILD TO MAKE A SUCCESSFUL TRANSITION TO KINDERGARTEN, ELEMENTARY SCHOOL AND BEYOND. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 529 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $21,848,064 | PYContributionsGrantsAmt |
| CY Contributions Grants | $21,145,183 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,998,343 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,791,620 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$34,057 | PYInvestmentIncomeAmt |
| CY Investment Income | $332 | CYInvestmentIncomeAmt |
| PY Other Revenue | $181,386 | PYOtherRevenueAmt |
| CY Other Revenue | $30,529 | CYOtherRevenueAmt |
| PY Total Revenue | $26,993,736 | PYTotalRevenueAmt |
| CY Total Revenue | $27,967,664 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $169,133 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $19,218,779 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $21,038,371 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $28,382 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,632,943 | PYOtherExpensesAmt |
| CY Other Expenses | $7,369,124 | CYOtherExpensesAmt |
| PY Total Expenses | $25,851,722 | PYTotalExpensesAmt |
| CY Total Expenses | $28,576,628 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,142,014 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$608,964 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $22,860,787 | TotalAssetsBOYAmt |
| Total Assets EOY | $25,871,322 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $10,841,583 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $14,435,774 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $12,019,204 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,435,548 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | CHILD DEVELOPMENT CENTERS, INC. (CDC) IS A 54-YEAR-OLD NON-PROFIT ORGANIZATION THAT PROVIDES CHILD CARE AND EARLY CHILDHOOD EDUCATION FOR MORE THAN 1,800 CHILDREN AT 15 SITES IN VENANGO, CRAWFORD, AND ERIE COUNTIES, IN NORTHWESTERN PENNSYLVANIA. CDC'S MISSION IS "EDUCATING CHILDREN TO SUCCEED." | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $12,604,000 | ExpenseAmt |
| Revenue | $12,604,000 | RevenueAmt |
| Desc | HEAD START - CDC IS RESPONSIBLE FOR ADMINISTERING THE FEDERAL HEAD START PROGRAM IN VENANGO, CRAWFORD, AND ERIE COUNTIES (HEAD START IS THE FEDERAL GOVERNMENT'S PRESCHOOL PROGRAM FOR CHILDREN FROM LOW-INCOME HOUSEHOLDS). HEAD START IS INTENDED TO PREPARE CHILDREN FOR A SUCCESSFUL TRANSITION TO KINDERGARTEN AND ELEMENTARY SCHOOL. THE PROGRAM ALSO OFFERS MANY OTHER SERVICES THAT SUPPORT THE CHILDREN'S HEALTH AND DEVELOPMENT AND FAMILY WELL-BEING. DURING THE FISCAL YEAR THAT ENDED JUNE 30, 2023, CDC'S HEAD START PROGRAM SERVED 400 CHILDREN IN VENANGO AND CRAWFORD COUNTIES AND 880 CHILDREN IN ERIE COUNTY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,220,000 | ExpenseAmt |
| Grant | $169,133 | GrantAmt |
| Revenue | $3,220,000 | RevenueAmt |
| Desc | PENNSYLVANIA PRE-K COUNTS - IN KEEPING WITH ITS EDUCATIONAL MISSION AND ITS FOCUS ON KINDERGARTEN PREPAREDNESS, CDC HAS BEEN A PENNSYLVANIA PRE-K COUNTS GRANTEE SINCE ITS INCEPTION IN 2006. PRE-K COUNTS IS OPEN NOT ONLY TO CHILDREN FROM LOW-INCOME HOUSEHOLDS, BUT TO OTHERS AS WELL, UP TO THE PROGRAM'S INCOME-ELIGIBILITY LIMITS. DURING THE FISCAL YEAR THAT ENDED JUNE 30, 2023, CDC'S PRE-K COUNTS PROGRAM SERVED APPROXIMATELY 265 CHILDREN IN VENANGO AND CRAWFORD COUNTIES. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $7,496,219 | ExpenseAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $7,496,219 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $23,320,219 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 529 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RINA IRWIN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8142251177 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 213 EAST 41ST STREET | AddressLine1Txt |
| City | ERIE | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 16504 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| ELLIOTT EHRENRIECH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TESHA NESBIT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ERICA JACKSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROBIN HOWELL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHELLE FIORELLI | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TAMMY SNYDER | ||||||
| ASSISTANT SECRETARY | 1.00 | $0 | $0 | $0 | Yes (X) | |
| RINA IRWIN | ||||||
| CEO | 40.00 | $316,064 | $0 | $38,215 | Yes (X) | |
| PAMELA SAMPSELL | ||||||
| DIRECTOR OF QUALITY, ELRC | 40.00 | $111,790 | $0 | $23,483 | Yes (X) | |
| DR SCOTT CARTWRIGHT | ||||||
| PHYSICIAN | 40.00 | $191,728 | $0 | $14,162 | Yes (X) | |
| LYNDA WELLER | ||||||
| PRESIDENT | 1.00 | $0 | $0 | $0 | Yes (X) | |
| DENISE JONES | ||||||
| VICE PRESIDENT | 1.00 | $0 | $0 | $0 | Yes (X) | |
| KC MILLER | ||||||
| TREASURER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| MARY ANN GRAHAM | ||||||
| SECRETARY | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ANNE MARZ | ||||||
| CFO | 40.00 | $83,205 | $0 | $4,522 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $702,787 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $80,382 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| HUBBARD BUS SERVICE INC | |||||
| 355 ROGERS FERRY ROAD | MEADVILLE | PA | 16335 | BUS TRANSPORTATION | $561,920 |
| RECK CONSTRUCTION | |||||
| 1087 HALYDAY RUN ROAD | OIL CITY | PA | 16301 | CONSTRUCTION | $551,843 |
| MAKENZIE ENTERPRISES LLC | |||||
| 33 SENECA STREET | OIL CITY | PA | 16301 | COMPUTER SERIVCES | $265,785 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $20,825,901 | GovernmentGrantsAmt |
| All Other Contributions | $319,282 | AllOtherContributionsAmt |
| Total Contributions | $21,145,183 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM REVENUE | Desc |
| Business | 624410 | BusinessCd |
| Total Revenue Column | $6,791,620 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,791,620 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,791,620 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $332 | TotalRevenueColumnAmt |
| Exclusion | $332 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $30,529 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $30,529 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $30,529 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,967,664 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,822,149 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $332 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $169,133 | TotalAmt |
| Program Services | $169,133 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $856,174 | TotalAmt |
| Management And General | $856,174 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,832,593 | TotalAmt |
| Program Services | $14,147,776 | ProgramServicesAmt |
| Management And General | $2,684,817 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,180,392 | TotalAmt |
| Program Services | $1,868,410 | ProgramServicesAmt |
| Management And General | $311,982 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,169,212 | TotalAmt |
| Program Services | $962,515 | ProgramServicesAmt |
| Management And General | $206,697 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $257,119 | TotalAmt |
| Program Services | $22,602 | ProgramServicesAmt |
| Management And General | $234,517 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,392 | TotalAmt |
| Program Services | $44,492 | ProgramServicesAmt |
| Management And General | $65,900 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $705,940 | TotalAmt |
| Program Services | $642,219 | ProgramServicesAmt |
| Management And General | $63,721 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,193 | TotalAmt |
| Program Services | $14,818 | ProgramServicesAmt |
| Management And General | $2,375 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $444,960 | TotalAmt |
| Program Services | $413,432 | ProgramServicesAmt |
| Management And General | $31,528 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,014,758 | TotalAmt |
| Program Services | $1,014,758 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $282,440 | TotalAmt |
| Program Services | $5,334 | ProgramServicesAmt |
| Management And General | $277,106 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| MAINTENANCE SUPPLIES AN | $1,094,069 | $922,848 | $171,221 |
| FOOD | $1,028,555 | $1,028,347 | $208 |
| BUS EXPENSES | $794,666 | $718,968 | $75,698 |
| SUPPLIES | $781,457 | $732,909 | $48,548 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $837,575 | TotalAmt |
| Program Services | $611,658 | ProgramServicesAmt |
| Management And General | $197,535 | ManagementAndGeneralAmt |
| Fundraising | $28,382 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,576,628 | TotalAmt |
| Program Services | $23,320,219 | ProgramServicesAmt |
| Management And General | $5,228,027 | ManagementAndGeneralAmt |
| Fundraising | $28,382 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $753,654 | BOYAmt |
| EOY | $343,761 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,377,997 | BOYAmt |
| EOY | $1,559,885 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,354 | BOYAmt |
| EOY | $43,500 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $28,085,869 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,131,967 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,740,404 | BOYAmt |
| EOY | $21,953,902 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $838,933 | BOYAmt |
| EOY | $793,213 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,445 | BOYAmt |
| EOY | $1,177,061 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,860,787 | BOYAmt |
| EOY | $25,871,322 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,150,467 | BOYAmt |
| EOY | $1,216,841 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $484,614 | BOYAmt |
| EOY | $214,373 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,206,502 | BOYAmt |
| EOY | $11,828,853 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,175,707 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,841,583 | BOYAmt |
| EOY | $14,435,774 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,002,759 | BOYAmt |
| EOY | $11,300,444 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,445 | BOYAmt |
| EOY | $135,104 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,019,204 | BOYAmt |
| EOY | $11,435,548 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,860,787 | BOYAmt |
| EOY | $25,871,322 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$608,964 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $25,306 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,221,389 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,036,249 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,633,822 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,015,886 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,478,837 | CurrentTaxYearAmt |
| Total | $87,386,183 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,221,389 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,036,249 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,633,822 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,015,886 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,478,837 | CurrentTaxYearAmt |
| Total | $87,386,183 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $87,386,183 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,790 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,653 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $50,962 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,455 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $331 | CurrentTaxYearAmt |
| Total | $74,191 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $87,460,374 | TotalSupportAmt |
| Public Support CY170 | 0.99920 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99890 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $16,445 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$1,341 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $15,104 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $15,883 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $562 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $16,445 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,223 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $3,660 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $15,883 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $948,568 | OtherCostOrOtherBasisAmt |
| Book Value | $948,568 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,467,624 | OtherCostOrOtherBasisAmt |
| Book Value | $19,467,624 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,271,027 | OtherCostOrOtherBasisAmt |
| Book Value | $4,271,027 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,275,816 | OtherCostOrOtherBasisAmt |
| Book Value | $3,275,816 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $122,834 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,131,967 | DepreciationAmt |
| Book Value | -$6,009,133 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $21,953,902 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITIES | Desc |
| Amt | $1,175,707 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,175,707 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | BASED UPON THE STATUTES OF LIMITATION, THE FEDERAL FORM 990 INFORMATION RETURNS COULD BE SUBJECTED TO EXAMINATION BY THE TAXING AUTHORITIES FOR THREE YEARS FROM THE DATE OF FILING INCLUDING EXTENSIONS. THERE WERE NO INTEREST OR PENALTIES INCURRED RELATED TO TAX REPORTING FOR THE YEAR ENDED JUNE 30, 2023. THE CENTERS WOULD BE LIABLE FOR ANY UNRELATED BUSINESS NET INCOME TAX DEFICIENCIES NOTED DURING SUCH AUDITS. MANAGEMENT IS NOT AWARE OF ANY MATERIAL ITEMS OF NON-COMPLIANCE OR ADJUSTMENTS WHICH WOULD RESULT IN AN ASSESSMENT OF TAX LIABILITIES. AS OF THE DATE OF THE FINANCIAL STATEMENTS, THERE WERE NO SUCH AUDITS IN PROCESS OR SCHEDULED. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRANKLIN AND GROVE CITY YMCA | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 WEST PARK STREET | AddressLine1Txt |
| City | FRANKLIN | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 16323 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $169,113 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | PRE K COUNTS PROGRAM | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| RINA IRWIN | ||||||||||||||
| CEO | $316,064 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $316,064 | $0 | $0 | $0 |
| DR SCOTT CARTWRIGHT | ||||||||||||||
| PHYSICIAN | $191,728 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $191,728 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE CEO'S SALARY IS APPROVED BY THE BOARD OF DIRECTORS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | A DRAFT OF THE 990 IS REVIEWED BY UPPER MANAGEMENT BEFORE IT IS FILED AND A FINAL COPY OF THE 990 IS MADE AVAILABLE TO THE BOARD UPON FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGH ANNUAL DISCLOSURES FROM EMPLOYEES, OFFICERS, AND DIRECTORS REGARDING ANY POSSIBLE CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE GOVERNING BODY REVIEWS AND DECIDES UPON THE COMPENSATION ALLOTED TO THE CHIEF EXECUTIVE OFFICER EACH YEAR. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND AT PUBLIC BOARD MEETINGS. |
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