EXCEPTIONAL COMMUNITY SERVICES INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
EXCEPTIONAL COMMUNITY SERVICES INC (EIN 83-0489354)
Tax period
2017-01-01 to 2017-12-31
Filed
2019-11-01
IRS object ID
201943059349302219
Schema version
2017v2.2
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)
Return2019-11-01T18:05:32-04:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN920214277PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PROFESSIONAL ACOUNTING AND TBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13375 CENTERVILLE HWY 391385AddressLine1Txt
CitySNELLVILLECityNm
State AbbreviationGAStateAbbreviationCd
ZIP30039ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN830489354EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EXCEPTIONAL COMMUNITY SERVICESBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlEXCEBusinessNameControlTxt
Phone4047327002PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1304 CHURCH STREETAddressLine1Txt
CityMONROECityNm
State AbbreviationGAStateAbbreviationCd
ZIP30655ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKIMBERLY LOCKLINPersonNm
Person TitleDIRECTORPersonTitleTxt
Signature2018-06-02SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDominic BuamahPreparerPersonNm
PTINP01457452PTIN
Phone4046449296PhoneNum
Preparation2018-06-02PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address71.56.49.157IPv4AddressTxt
FieldValueIRS element (for citing)
Federal Original Submission Id6710892019303h000404FederalOriginalSubmissionId
Federal Original Submission Id2019-10-30FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id83FB43B9375B78FBBC473CBA5FEBBEC3046C6A32AtSubmissionCreationDeviceId
At Submission Filing Device Id83FB43B9375B78FBBC473CBA5FEBBEC3046C6A32AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2020-01-14 16:20:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKIMBERLY LOCKLINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1304 CHURCH STAddressLine1Txt
CityMONROECityNm
State AbbreviationGAStateAbbreviationCd
ZIP30655ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,957,392GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2007FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionMAIN OBJECTIVE OF THE ORGANIZATION IS TO PROVIDE PERSONAL HOME CARE SERVICES TO ITS CUSTOMERSActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$3,723,167PYProgramServiceRevenueAmt
CY Program Service Revenue$4,957,392CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$3,723,167PYTotalRevenueAmt
CY Total Revenue$4,957,392CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,405,564PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$70,161CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,103,019PYOtherExpensesAmt
CY Other Expenses$4,130,024CYOtherExpensesAmt
PY Total Expenses$3,508,583PYTotalExpensesAmt
CY Total Expenses$4,200,185CYTotalExpensesAmt
PY Revenues Less Expenses$214,584PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$757,207CYRevenuesLessExpensesAmt
Total Assets BOY$948,432TotalAssetsBOYAmt
Total Assets EOY$2,181,296TotalAssetsEOYAmt
Total Liabilities BOY$194,643TotalLiabilitiesBOYAmt
Total Liabilities EOY$688,300TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$753,789NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,492,996NetAssetsOrFundBalancesEOYAmt
MissionTHE MISSION OF EXCEPTIONAL COMMUNITY SERVICES IS TO PROVIDE PERSONAL CARE SERVICES TO NEEDY PATIENTS. THIS IS ACCOMPLISHED BY PROVIDING PROFESSIONAL CERTIFIED CARE GIVERS TO PATIENTS AND PROVIDING DESCENMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$3,413,790ExpenseAmt
Revenue$4,100,214RevenueAmt
DescPROPERTIES HAVE BEEN LEASED AND RENNOVATED FOR THE ACCOMODATION OFDesc
Total Program Service Expenses$3,413,790TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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 Document50IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee2EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
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 BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKIMBERLY LOCKLINPersonNm
Phone4047327002PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1304 CHURCH STAddressLine1Txt
CityMONROECityNm
State AbbreviationGAStateAbbreviationCd
ZIP30655ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtInstitutional TrusteeInstitutionalTrusteeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LINDA HILLMAN
VICE PRESIDENT20Yes (X)$0$0$0
SHANDRA CODY
BOARD MEMBER20Yes (X)$0$0$0
CHANTE JARRELL
SECRETARY20Yes (X)$0$0$0
KIM LOCKLIN
EXECUTIVE DIRE400Yes (X)$36,000$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$36,000TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM SERVICE REVDesc
Business621610BusinessCd
Total Revenue Column$4,957,392TotalRevenueColumnAmt
Related Or Exempt Func Income$4,957,392RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$4,957,392TotalProgramServiceRevenueAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,957,392TotalRevenueColumnAmt
Related Or Exempt Func Income$4,957,392RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$64,397TotalAmt
Program Services$64,397ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$5,764TotalAmt
Program Services$5,764ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$2,810,190TotalAmt
Program Services$2,810,190ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$8,500TotalAmt
Program Services$8,500ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$80,436TotalAmt
Program Services$80,436ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$760,600TotalAmt
Program Services$760,600ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$8,905TotalAmt
Program Services$8,905ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$112,261TotalAmt
Program Services$29,299ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
SUPPLIES$123,332$123,332
REPAIRS AN MAINTENANCE$225,800$225,800

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,200,185TotalAmt
Program Services$4,117,223ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$63,000BOYAmt
EOY$38,495EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$255,650BOYAmt
EOY$1,625,280EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$561,304LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$281,522LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$279,782BOYAmt
EOY$167,521EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$350,000BOYAmt
EOY$350,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$948,432BOYAmt
EOY$2,181,296EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$12,322BOYAmt
EOY$11,644EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$179,865BOYAmt
EOY$349,956EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,456BOYAmt
EOY$326,700EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$194,643BOYAmt
EOY$688,300EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$753,789BOYAmt
EOY$1,492,996EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$753,789BOYAmt
EOY$1,492,996EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$948,432BOYAmt
EOY$2,181,296EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$757,207ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$853,174CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,505,914CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,914,921CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,723,167CurrentTaxYearMinus1YearAmt
Current Tax Year$4,957,392CurrentTaxYearAmt
Total$15,954,568TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$853,174CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,505,914CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,914,921CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,723,167CurrentTaxYearMinus1YearAmt
Current Tax Year$4,957,392CurrentTaxYearAmt
Total$15,954,568TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$15,954,568PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$853,174CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,505,914CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,914,921CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,723,167CurrentTaxYearMinus1YearAmt
Current Tax Year$4,957,392CurrentTaxYearAmt
Total$15,954,568TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$50,000InvestmentCostOrOtherBasisAmt
Book Value$50,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$300,000InvestmentCostOrOtherBasisAmt
Book Value$300,000BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$350,000TotalBookValueLandBuildingsAmt
Federal Income Tax Liability$5,764FederalIncomeTaxLiabilityAmt
Total Liability$5,764TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$4,957,392TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$4,957,392RevenueSubtotalAmt
Total Revenue Per Form990$4,957,392TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,200,185TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$4,200,185ExpensesSubtotalAmt
Total Expenses Per Form990$4,200,185TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X LINE 13-INVESTMENTECS INVESTED IN A SINGLE FAMILY RESIDENTIAL TO ACCOMODATE SPECIAL NEED CLIENTS IN THE FUTURE
PART XII LINE 3AECS IS WAS AUDITED BY AN EXTERNAL CPA. ALL NUMBERS WERE VERIFIED AND RECONCILED.

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