BAPTIST RETIREMENT COMMUNITIES OF GEORGIA: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
BAPTIST RETIREMENT COMMUNITIES OF GEORGIA (EIN 58-0969850)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-11-12
IRS object ID
202013179349303961
Schema version
2019v5.1
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)
Return2020-11-12T10:58:22-06:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN721396621PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CARR RIGGS & INGRAM LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14004 SUMMIT BLVD NE SUITE 800AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30319ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN580969850EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BAPTIST RETIREMENT COMMUNITIES OFBusinessNameLine1Txt
Business Name Line2GEORGIA INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBAPTBusinessNameControlTxt
Phone4043259077PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11861 CLAIRMONT ROADAddressLine1Txt
CityDECATURCityNm
State AbbreviationGAStateAbbreviationCd
ZIP300333430ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSHANNON WATSONPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone4043259077PhoneNum
Signature2020-11-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTANLEY M SMITH IIPreparerPersonNm
PTINP00319916PTIN
Phone7703948000PhoneNum
Preparation2020-11-10PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address73.106.227.166IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-11-10IPDt
IP Tm18:18:01IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id3C8CBDCFDE4E5E615134D7F5E5C84349217AA5BAAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSHANNON WATSONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11861 CLAIRMONT ROADAddressLine1Txt
CityDECATURCityNm
State AbbreviationGAStateAbbreviationCd
ZIP300333430ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,535,662GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BRCGA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1966FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionTO ENRICH THE LIVES OF SENIOR ADULTS BY EMPOWERING EACH INDIVIDUAL TO FLOURISH WHILE AGING IN PLACE WITHIN A CHRISTIAN ENVIRONMENT.ActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee64TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$396,005PYContributionsGrantsAmt
CY Contributions Grants$346,829CYContributionsGrantsAmt
PY Program Service Revenue$2,655,945PYProgramServiceRevenueAmt
CY Program Service Revenue$2,766,721CYProgramServiceRevenueAmt
PY Investment Income$308,955PYInvestmentIncomeAmt
CY Investment Income$213,813CYInvestmentIncomeAmt
PY Other Revenue$108,136PYOtherRevenueAmt
CY Other Revenue$182,863CYOtherRevenueAmt
PY Total Revenue$3,469,041PYTotalRevenueAmt
CY Total Revenue$3,510,226CYTotalRevenueAmt
PY Grants And Similar Paid$5,300PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,803,835PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,723,548CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$15,375CYTotalFundraisingExpenseAmt
PY Other Expenses$2,352,973PYOtherExpensesAmt
CY Other Expenses$4,313,994CYOtherExpensesAmt
PY Total Expenses$4,162,108PYTotalExpensesAmt
CY Total Expenses$6,037,542CYTotalExpensesAmt
PY Revenues Less Expenses-$693,067PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,527,316CYRevenuesLessExpensesAmt
Total Assets BOY$22,958,528TotalAssetsBOYAmt
Total Assets EOY$40,570,919TotalAssetsEOYAmt
Total Liabilities BOY$13,338,870TotalLiabilitiesBOYAmt
Total Liabilities EOY$33,038,966TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$9,619,658NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,531,953NetAssetsOrFundBalancesEOYAmt
MissionTO ENRICH THE LIVES OF SENIOR ADULTS BY EMPOWERING EACH INDIVIDUAL TO FLOURISH WHILE AGING IN PLACE WITHIN A CHRISTIAN ENVIRONMENT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$4,058,735ExpenseAmt
Revenue$2,949,584RevenueAmt
DescPROVIDING SENIOR ADULTS COMFORTABLE, ATTRACTIVE HOMES AND SERVICES AT AN AFFORDABLE PRICEDesc
Total Program Service Expenses$4,058,735TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document12IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee64EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHANNON WATSONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4043259077PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11861 CLAIRMONT ROADAddressLine1Txt
CityDECATURCityNm
State AbbreviationGAStateAbbreviationCd
ZIP300333430ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtHighest Compensated EmployeeHighestCompensatedEmployeeInd
REV TOM JONES SR
CHAIR0.00Yes (X)Yes (X)$0$0$0
JERRY NICHOLS
VICE CHAIR0.00Yes (X)Yes (X)$0$0$0
CONNIE BURTON
TRUSTEE0.00Yes (X)$0$0$0
MARK CAMP
TRUSTEE0.00Yes (X)$0$0$0
DR THOMAS HAMMOND JR
TRUSTEE0.00Yes (X)$0$0$0
CHARLES HUNNICUTT
TRUSTEE0.00Yes (X)$0$0$0
JIMMY KIMSEY
TRUSTEE0.00Yes (X)$0$0$0
DALE MCCLAIN
TRUSTEE0.00Yes (X)$0$0$0
MAUDEEN MERCK
TRUSTEE0.00Yes (X)$0$0$0
JOHN MOORE
TRUSTEE0.00Yes (X)$0$0$0
REV BILL TERRY
TRUSTEE0.00Yes (X)$0$0$0
ANN WATTS
TRUSTEE0.00Yes (X)$0$0$0
TIM WILSON
TRUSTEE0.00Yes (X)$0$0$0
SHANNON WATSON
PRESIDENT/CEO38.00Yes (X)Yes (X)$187,630$0$19,4212.00
SHARALENE ROPER
VICE PRESIDENT38.00Yes (X)$155,898$0$8,4342.00
CATHY HUMPHREY
SENIOR EXECUTIVE DIRECTOR38.00$102,230$0$02.00Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$445,758TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$27,855TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Related Organizations$267,749RelatedOrganizationsAmt
All Other Contributions$79,080AllOtherContributionsAmt
Total Contributions$346,829TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RESIDENT RENTS623990$2,742,426$2,742,426
RESIDENT FEES623990$24,295$24,295
FieldValueIRS element (for citing)
Total Program Service Revenue$2,766,721TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$210,994TotalRevenueColumnAmt
Exclusion$210,994ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$28,255SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$25,436SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$2,819SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,819TotalRevenueColumnAmt
Exclusion$2,819ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business900099BusinessCd
Total Revenue Column$182,863TotalRevenueColumnAmt
Related Or Exempt Func Income$182,863RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$182,863OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,510,226TotalRevenueColumnAmt
Related Or Exempt Func Income$2,949,584RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$213,813ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$473,612TotalAmt
Program Services$238,174ProgramServicesAmt
Management And General$235,438ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$946,669TotalAmt
Program Services$476,070ProgramServicesAmt
Management And General$470,599ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$34,379TotalAmt
Program Services$17,289ProgramServicesAmt
Management And General$17,090ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$166,473TotalAmt
Program Services$83,718ProgramServicesAmt
Management And General$82,755ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$102,415TotalAmt
Program Services$51,503ProgramServicesAmt
Management And General$50,912ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$180,745TotalAmt
Program Services$39,560ProgramServicesAmt
Management And General$141,185ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$49,306TotalAmt
Program Services$33,931ProgramServicesAmt
Fundraising$15,375FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$141,114TotalAmt
Management And General$141,114ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$254,636TotalAmt
Program Services$249,544ProgramServicesAmt
Management And General$5,092ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$571,874TotalAmt
Program Services$566,347ProgramServicesAmt
Management And General$5,527ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$821,369TotalAmt
Program Services$814,725ProgramServicesAmt
Management And General$6,644ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$83,990TotalAmt
Program Services$38,521ProgramServicesAmt
Management And General$45,469ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
LOSS ON ABANDONED PROJE$555,888$286,245$269,643
CONTRIBUTION TO ENDOWME$490,000$490,000
LOSS ON DISPOSAL OF FIX$468,747$466,783$1,964
PROGRAM EXPENSE - FOOD$317,601$317,601

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$378,724TotalAmt
Program Services$378,724ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,037,542TotalAmt
Program Services$4,058,735ProgramServicesAmt
Management And General$1,963,432ManagementAndGeneralAmt
Fundraising$15,375FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$14,656BOYAmt
EOY$233,134EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$32,315BOYAmt
EOY$1,117,961EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$39,521BOYAmt
EOY$44,238EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$53,574BOYAmt
EOY$63,406EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$3,848BOYAmt
EOY$3,848EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$34,402BOYAmt
EOY$36,500EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$24,562,094LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$7,185,802LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$18,269,541BOYAmt
EOY$17,376,292EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$112,073BOYAmt
EOY$19,029EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$4,168,018BOYAmt
EOY$4,720,145EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$230,580BOYAmt
EOY$16,956,366EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$22,958,528BOYAmt
EOY$40,570,919EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$662,532BOYAmt
EOY$984,279EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$37,976BOYAmt
EOY$104,695EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$8,465,672BOYAmt
EOY$27,266,294EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,172,690BOYAmt
EOY$4,683,698EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13,338,870BOYAmt
EOY$33,038,966EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,452,426BOYAmt
EOY$2,813,343EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,167,232BOYAmt
EOY$4,718,610EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,619,658BOYAmt
EOY$7,531,953EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$22,958,528BOYAmt
EOY$40,570,919EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$2,527,316ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$477,213NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$37,602OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1GEORGIA BAPTIST CONVENTIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN580566245EIN
Organization Type1OrganizationTypeCd
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$260,248SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$260,248SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (1)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org0OperateBenefitNonSuprtOrgInd

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 D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,167,233BeginningYearBalanceAmt
Contributions$57,051ContributionsAmt
Investment Earnings Or Losses$506,960InvestmentEarningsOrLossesAmt
Other Expenditures$12,634OtherExpendituresAmt
End Year Balance$4,718,610EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,529,221BeginningYearBalanceAmt
Investment Earnings Or Losses-$349,469InvestmentEarningsOrLossesAmt
Other Expenditures$12,520OtherExpendituresAmt
End Year Balance$4,167,232EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,602,024BeginningYearBalanceAmt
Investment Earnings Or Losses-$55,714InvestmentEarningsOrLossesAmt
Other Expenditures$17,089OtherExpendituresAmt
End Year Balance$4,529,221EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,636,096BeginningYearBalanceAmt
Investment Earnings Or Losses-$18,787InvestmentEarningsOrLossesAmt
Other Expenditures$15,385OtherExpendituresAmt
End Year Balance$4,602,024EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,910,801BeginningYearBalanceAmt
Investment Earnings Or Losses-$263,132InvestmentEarningsOrLossesAmt
Other Expenditures$11,573OtherExpendituresAmt
End Year Balance$4,636,096EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY0.99880PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.00120TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgYes (1)EndowmentsHeldRelatedOrgInd
Related Org List Sch RYes (1)RelatedOrgListSchRInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,587,277OtherCostOrOtherBasisAmt
Book Value$1,587,277BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$16,941,570OtherCostOrOtherBasisAmt
Depreciation$4,460,792DepreciationAmt
Book Value$12,480,778BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,858,181OtherCostOrOtherBasisAmt
Depreciation$1,950,188DepreciationAmt
Book Value$2,907,993BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$888,120OtherCostOrOtherBasisAmt
Depreciation$560,638DepreciationAmt
Book Value$327,482BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$286,946OtherCostOrOtherBasisAmt
Depreciation$214,184DepreciationAmt
Book Value$72,762BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$17,376,292TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescGEORGIA BAPTIST FOUNDATION ENDOWMENT FUNDDesc
Book Value$4,720,145BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$4,720,145TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (5 entries)

DescDescBook ValueBookValueAmt
REAL ESTATE NOT USED IN OPERATIONS$4,825
BENEFICIAL INTEREST IN TRUST$225,755
ESCROWS AND RESERVES$16,501,150
OPERATING LEASE RIGHT-OF-USE ASSET$26,223
FINANCING LEASE RIGHT-OF-USE ASSET$198,413
FieldValueIRS element (for citing)
Total Book Value Other Assets$16,956,366TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
DUE TO AFFILIATES$4,467,534
OPERATING LEASE RIGHT-OF-USE$29,530
FINANCING LEASE RIGHT-OF-USE$186,634
FieldValueIRS element (for citing)
Total Liability$4,683,698TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:ENDOWMENT FUNDS ARE INTENDED TO PROVIDE VARIOUS SUPPORT, THROUGH ANNUAL GRANTS AND DISTRIBUTIONS, TO MINISTRIES, AND RESIDENTS IN ACCORDANCE WITH THE DONOR'S INTENTIONS.
PART X, LINE 2:THE COMMUNITIES HAVE BEEN GRANTED EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND THEREFORE ARE ALSO EXEMPT FROM ANY STATE INCOME TAXES. AS EXEMPT ORGANIZATIONS, ONLY UNRELATED BUSINESS ACTIVITIES ARE SUBJECT TO INCOME TAX. THE COMMUNITIES BELIEVE THAT THEY HAVE APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE COMBINED FINANCIAL STATEMENTS.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
SHANNON WATSON
PRESIDENT/CEO$187,630$0$0$0$0$0$7,926$0$11,495$0$207,051$0$0$0
SHARALENE ROPER
VICE PRESIDENT$155,898$0$0$0$0$0$5,194$0$3,240$0$164,332$0$0$0

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCdBond Issuer EINBondIssuerEINCUSIPCUSIPNumBond IssuedBondIssuedDtIssue PriceIssuePriceAmtPurposePurposeDescDefeasedDefeasedIndOn Behalf Of IssuerOnBehalfOfIssuerIndPool FinancingPoolFinancingInd
HOUSING AUTHORITY OF THE COUNTY OF DEKALB GEORGIA
A88888888824487EAA92019-09-13$1,098,901RETIRE PRIOR ISSUE, FINANCE IMPROVEMENT OF FACILITIES000
HOUSING AUTHORITY OF THE COUNTY OF DEKALB GEORGIA
B88888888824487EAB72019-09-13$6,534,538RETIRE PRIOR ISSUE, FINANCE IMPROVEMENT OF FACILITIES000
HOUSING AUTHORITY OF THE COUNTY OF DEKALB GEORGIA
C88888888824487EAC52019-09-13$10,906,595RETIRE PRIOR ISSUE, FINANCE IMPROVEMENT OF FACILITIES000
HOUSING AUTHORITY OF THE COUNTY OF DEKALB GEORGIA
D88888888824487EAD32019-09-13$7,947,412RETIRE PRIOR ISSUE, FINANCE IMPROVEMENT OF FACILITIES000

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCdTotal ProceedsTotalProceedsAmtIssuance Costs From ProceedsIssuanceCostsFromProceedsAmtSubstantial CompletionSubstantialCompletionYrRefunding Tax Exempt BondsRefundingTaxExemptBondsIndRefunding Taxable BondsRefundingTaxableBondsIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintInd
A$1,098,901$21,7882019Yes (1)0Yes (1)Yes (1)
B$6,534,538$129,5592019Yes (1)0Yes (1)Yes (1)
C$10,906,595$216,2442019Yes (1)0Yes (1)Yes (1)
D$7,947,412$157,5722019Yes (1)0Yes (1)Yes (1)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCdOwning Bond Financed PropertyOwningBondFinancedPropertyIndAny Lease ArrangementsAnyLeaseArrangementsIndMgmt Contract Bond Fincd PropMgmtContractBondFincdPropIndAny Research AgreementsAnyResearchAgreementsIndBond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestIndChange In Use Bond Financed PropChangeInUseBondFinancedPropIndProcs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A0000000
B0000000
C0000000
D0000000

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCdForm8038 T FiledForm8038TFiledIndRebate Not Due YetRebateNotDueYetIndException To RebateExceptionToRebateIndNo Rebate DueNoRebateDueIndVariable Rate IssueVariableRateIssueIndHedge Identified In Bks And RecHedgeIdentifiedInBksAndRecIndGross Proceeds Invested In GICGrossProceedsInvestedInGICIndGross Proceeds InvestedGrossProceedsInvestedIndWritten Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A0Yes (1)0000000
B0Yes (1)0000000
C0Yes (1)0000000
D0Yes (1)0000000

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCdProcedures Corrective ActionProceduresCorrectiveActionInd
AYes (1)
BYes (1)
CYes (1)
DYes (1)

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THE 990 IS PROVIDED TO EACH BOARD MEMBER FOR REVIEW AND COMMENT BEFORE THE FORM IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CANNUAL REVIEWS ARE NOT SPECIFICALLY REQUIRED BY THE POLICY, BUT PERIODIC REVIEWS ARE REQUIRED. THE PRESIDENT DETERMINES BEFOREHAND IF POTENTIAL BOARD MEMBERS WOULD HAVE A CONFLICT OF INTEREST AND THEY ARE ELIMINATED FROM CONSIDERATION. FROM TIME TO TIME, SHOULD A POTENTIAL CONFLICT OF INTEREST ARISE AND EITHER BE BROUGHT TO THE ATTENTION OF THE BOARD BY A BOARD MEMBER OR THE PRESIDENT, THE BOARD SHALL CONSIDER THE MATTER AND VOTE TO EXCUSE THE MEMBER FROM VOTING ON THE TOPIC.
FORM 990, PART VI, SECTION B, LINE 15PREVAILING/COMPARATIVE MARKET COMPENSATION AMOUNTS ARE USED IN DETERMINING COMPENSATION. THE FULL BOARD VOTES ON THE COMPENSATION OF THE PRESIDENT/CEO. THE PRESIDENT/CEO RECOMMENDS COMPENSATION AMOUNTS FOR OTHER STAFF WHICH IS REVIEWED BY THE BOARD.
FORM 990, PART VI, SECTION C, LINE 19DOCUMENTS ARE AVAILABLE UPON REQUEST IN THE CORPORATE OFFICE.
FORM 990, PART XI, LINE 9:GAIN ON INTEREST RATE SWAP AGREEMENT 12,588. ASU 2014-09 - REVENUE FROM CONTRACTS WITH CUSTOMERS (TOPIC 606) ADJUSTMENT -50,190.
FORM 990, PART XII, LINE 2C:THE PROCESS THE ORGANIZATION USES FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndDirect Controlling NADirectControllingNACd
CLAIRMONT CREST INC
1861 CLAIRMONT ROADDECATURGA30033870759408AFFORDABLE HOUSING FOR THE ELDERLYGA501(C)(3)LINE 10BAPTIST RETIREMENT COMMUNITIES OF GEORGIA INCYes (1)
GEORGIA BAPTIST CONVENTION
6405 SUGARLOAF PARKWAYDULUTHGA30097580566245CONVENTION OF CHURCHESGA501(C)(3)LINE 10N/A
GEORGIA BAPTIST FOUNDATION
6405 SUGARLOAF PARKWAYDULUTHGA30097586030046CONVENTION OF CHURCHESGA501(C)(3)LINE 10N/A
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
CLAIRMONT CREST INC
E$4,467,534ACTUAL AMOUNT
CLAIRMONT CREST INC
O$473,612ACTUAL AMOUNT
GEORGIA BAPTIST CONVENTION
C$260,248ACTUAL AMOUNT
GEORGIA BAPTIST CONVENTION
S$225,755ACTUAL AMOUNT

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