SHAAREI ZION INSTITUTIONS INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
SHAAREI ZION INSTITUTIONS INC (EIN 47-5411535)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-12
IRS object ID
202403179349308725
Schema version
2023v5.0
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

FieldValueIRS element (for citing)
Return2024-11-12T19:07:41-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN821248540PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BUNKER AND COMPANY CPA PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11021 38TH ST STE 604AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112191865ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN475411535EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHA'AREI ZION INSTITUTIONS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSHAABusinessNameControlTxt
Phone3476809181PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line175-24 GRAND CENTRAL PKWYAddressLine1Txt
CityFOREST HILLSCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11375ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRABBI REFAEL RIBACOFFPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3476809181PhoneNum
Signature2024-09-27SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOEL LOWYPreparerPersonNm
PTINP00370998PTIN
Phone7184384858PhoneNum
Preparation2024-09-27PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRABBI REFAEL RIBACOFFPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line175-24 GRAND CENTRAL PKWYAddressLine1Txt
CityFOREST HILLSCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11375ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,615,583GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2015FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTO PROMOTE TORAH BY FUNDING EDUCATIONAL PROGRAMS AND STUDY.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers3TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,754,778PYContributionsGrantsAmt
CY Contributions Grants$2,576,736CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$38,847CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,754,778PYTotalRevenueAmt
CY Total Revenue$2,615,583CYTotalRevenueAmt
PY Grants And Similar Paid$1,339,879PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,838,484CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$67,205CYTotalFundraisingExpenseAmt
PY Other Expenses$77,989PYOtherExpensesAmt
CY Other Expenses$72,858CYOtherExpensesAmt
PY Total Expenses$1,417,868PYTotalExpensesAmt
CY Total Expenses$1,911,342CYTotalExpensesAmt
PY Revenues Less Expenses$336,910PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$704,241CYRevenuesLessExpensesAmt
Total Assets BOY$1,462,703TotalAssetsBOYAmt
Total Assets EOY$2,166,944TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,462,703NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,166,944NetAssetsOrFundBalancesEOYAmt
MissionTO PROMOTE TORAH BY FUNDING EDUCATIONAL PROGRAMS AND STUDY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,838,484ExpenseAmt
Grant$1,838,484GrantAmt
DescAWARDED GRANTS FOR THE FURTHERANCE OF TORAH STUDY.Desc
Total Program Service Expenses$1,838,484TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
More Than5000 K To IndividualsYes (true)MoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRABBI REFAEL RIBACOFFPersonNm
Phone3476809181PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line175-24 GRAND CENTRAL PKWYAddressLine1Txt
CityFOREST HILLSCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11375ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RABBI REFAEL RIBACOFF
PRESIDENTYes (X)Yes (X)$0$0$0
CHAIM N MUSKAT
DIRECTORYes (X)$0$0$0
REFAEL DAVIDOV
DIRECTORYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$2,576,736AllOtherContributionsAmt
Total Contributions$2,576,736TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$38,847TotalRevenueColumnAmt
Exclusion$38,847ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,615,583TotalRevenueColumnAmt
Exclusion$38,847ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$15,095TotalAmt
Program Services$15,095ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$42,000TotalAmt
Program Services$42,000ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$1,781,389TotalAmt
Program Services$1,781,389ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,763TotalAmt
Management And General$4,763ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$890TotalAmt
Management And General$890ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$24,505TotalAmt
Fundraising$24,505FundraisingAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescGIFTSDesc
Total$42,700TotalAmt
Fundraising$42,700FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,911,342TotalAmt
Program Services$1,838,484ProgramServicesAmt
Management And General$5,653ManagementAndGeneralAmt
Fundraising$67,205FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,292,703BOYAmt
EOY$1,689,344EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$170,000BOYAmt
EOY$477,600EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,462,703BOYAmt
EOY$2,166,944EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,462,703BOYAmt
EOY$2,166,944EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,462,703BOYAmt
EOY$2,166,944EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,462,703BOYAmt
EOY$2,166,944EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$704,241ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$448,330CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,022,709CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,049,763CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,754,778CurrentTaxYearMinus1YearAmt
Current Tax Year$2,576,736CurrentTaxYearAmt
Total$6,852,316TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$448,330CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,022,709CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,049,763CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,754,778CurrentTaxYearMinus1YearAmt
Current Tax Year$2,576,736CurrentTaxYearAmt
Total$6,852,316TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$3,065,513SubstantialContributorsTotAmt
Public Support Total170$3,786,803PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$18CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$24CurrentTaxYearMinus2YearsAmt
Current Tax Year$38,847CurrentTaxYearAmt
Total$38,891TotalAmt
FieldValueIRS element (for citing)
Total Support$6,891,207TotalSupportAmt
Public Support CY1700.54950PublicSupportCY170Pct
Public Support PY1700.68410PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionMIDDLE EASTRegionTxt
Type Of Activities ConductedGRANTMAKINGTypeOfActivitiesConductedTxt
Specific Services ProvidedGRANTSSpecificServicesProvidedTxt
Region Total Expenditures$1,781,389RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Spent$1,781,389SubtotalSpentAmt
Total Spent$1,781,389TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)

RegionRegionTxtPurpose Of GrantPurposeOfGrantTxtCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxt
MIDDLE EASTTORAH STUDY SUPPORT$1,050,000WIRE
MIDDLE EAST$63,889

Foreign Individuals Grants ForeignIndividualsGrantsGrp

FieldValueIRS element (for citing)
Type Of AssistanceGRANTTypeOfAssistanceTxt
RegionMIDDLE EASTRegionTxt
Recipient15RecipientCnt
Cash Grant$667,500CashGrantAmt
FieldValueIRS element (for citing)
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE F, PAGE 1, PART I, LINE 2WE OBTAIN A REQUEST FOR FUNDS, INCLUDING A BUDGET AND A DESCRIPTION OF THE PROGRAM, A LIST OF MANAGEMENT AND A COPY OF THE ORGANIZATION'S LOCAL REGISTRATION AS A NOT-FOR-PROFIT. WE OBTAIN A FOLLOW UP REPORT, CERTIFIED BY MANAGEMENT, AS TO HOW THEY USED OUR FUNDS.
SCHEDULE F, PAGE 1, PART I, LINE 3MIDDLE EAST 1,781,389 0

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1BNOS BAIS YAAKOV OF FAR ROCKAWAYBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1613 BEACH 9TH STAddressLine1Txt
CityFAR ROCKAWAYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11691ZIPCd
FieldValueIRS element (for citing)
Recipient EIN113220788RecipientEIN
IRC Section501 C3IRCSectionDesc
Cash Grant$7,518CashGrantAmt
Purpose Of GrantTORAH STUDY SUPPORTPurposeOfGrantTxt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeTORAH STUDY SUPPORTGrantTypeTxt
Recipient2RecipientCnt
Cash Grant$42,000CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PAGE 1, PART I, LINE 2FormAndLineReferenceDesc
ExplanationWE OBTAIN A REQUEST FOR FUNDS, INCLUDING A BUDGET AND A DESCRIPTION OF THE PROGRAM, A LIST OF MANAGEMENT AND A COPY OF THE ORGANIZATION'S LOCAL REGISTRATION AS A NOT-FOR-PROFIT. WE OBTAIN A FOLLOW UP REPORT, CERTIFIED BY MANAGEMENT, AS TO HOW THEY USED OUR FUNDS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BTHE OFFICER WHO SIGNS THE 990 REVIEWS IT BEFORE SIGNING.
FORM 990, PAGE 6, PART VI, LINE 19AVAILABLE UPON REQUEST.

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