THREE CHOPT RECREATION CLUB INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
THREE CHOPT RECREATION CLUB INC (EIN 54-0644336)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-11-16
IRS object ID
201543209349314584
Schema version
2014v5.0
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)
Return2015-11-16T16:01:52-08:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Steiner Tax ServicesBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18814 Fargo Rd Suite 225AddressLine1Txt
CityRichmondCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23229ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN540644336EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THREE CHOPT RECREATION CLUBBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlTHREBusinessNameControlTxt
Phone8042736622PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12100 SKIPWITH ROADAddressLine1Txt
CityHENRICOCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23294ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDONNA BOYKINPersonNm
Person TitleSCTY/TREASURERPersonTitleTxt
Phone8042736622PhoneNum
Signature2015-11-04SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJUDY NESTER CPAPreparerPersonNm
Phone8045254259PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDONNA BOYKINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14504 Dalat CtAddressLine1Txt
CityGlen AllenCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23060ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$399,989GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1959FormationYr
Legal Domicile StateVALegalDomicileStateCd
Activity Or MissionSwim and racket club - provide pools, tennis courts, volleyball courts, basketball courts and picnic area for lessons, recreation and competitive activities for 500 plus families.ActivityOrMissionDesc
Voting Members Governing Body21VotingMembersGoverningBodyCnt
Voting Members Independent21VotingMembersIndependentCnt
Total Employee53TotalEmployeeCnt
Total Volunteers200TotalVolunteersCnt
Total Gross UBI$6TotalGrossUBIAmt
PY Contributions Grants$268,782PYContributionsGrantsAmt
CY Contributions Grants$287,935CYContributionsGrantsAmt
PY Program Service Revenue$68,815PYProgramServiceRevenueAmt
CY Program Service Revenue$86,355CYProgramServiceRevenueAmt
PY Investment Income$39PYInvestmentIncomeAmt
CY Investment Income$6CYInvestmentIncomeAmt
PY Other Revenue$9,695PYOtherRevenueAmt
CY Other Revenue$8,649CYOtherRevenueAmt
PY Total Revenue$347,331PYTotalRevenueAmt
CY Total Revenue$382,945CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$206,791PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$215,468CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$254,850PYOtherExpensesAmt
CY Other Expenses$215,666CYOtherExpensesAmt
PY Total Expenses$461,641PYTotalExpensesAmt
CY Total Expenses$431,134CYTotalExpensesAmt
PY Revenues Less Expenses-$114,310PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$48,189CYRevenuesLessExpensesAmt
Total Assets BOY$631,012TotalAssetsBOYAmt
Total Assets EOY$557,373TotalAssetsEOYAmt
Total Liabilities BOY$699,768TotalLiabilitiesBOYAmt
Total Liabilities EOY$674,367TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$68,756NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$116,994NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSwim and racket club -MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$30,503ExpenseAmt
Revenue$21,436RevenueAmt
DescAQUATICS-PROVIDE POOLS, SWIMMING LESSONS, COMPETITIVE SWIM MEETS, DIVING LESSONS AND COMPETITIVE DIVE MEETS-AVAILABLE FOR 500 PLUS FAMILES. INCLUDES SALARIES OF COACHES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$17,044ExpenseAmt
Revenue$25,693RevenueAmt
DescCONCESSION STAND-FURNISH REFRESHMENTS TO MEMBERS AND TRAIN YOUTH FOR FUTURE EMPLOYMENTDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$75,549ExpenseAmt
Revenue$56,428RevenueAmt
DescTENNIS-PROVIDE TENNIS COURTS, TENNIS LESSONS, AND COMPETITIVE TENNIS MATCHES-AVAILABLE FOR 500 PLUS FAMILIESDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$2,984ExpenseAmt
Revenue$4,316RevenueAmt
DescSocial functions for members and guestsDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$2,984TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$4,316TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$126,080TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
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 LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
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
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee53EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Initiation Fees And Cap Contri$49,817InitiationFeesAndCapContriAmt
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members21GoverningBodyVotingMembersCnt
Independent Voting Member21IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
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 PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDONNA BOYKINPersonNm
Phone8042707951PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14504 Dalat CtAddressLine1Txt
CityGlen AllenCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23060ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
HEATHER
Barber10.00Yes (X)Yes (X)$0$0$0
RUPERT
Beirne5.00Yes (X)$0$0$0
BECKY
Goshorn10.00Yes (X)Yes (X)$0$0$0
DENYS
Grant5.00Yes (X)$0$0$0
PAM
Hughes10.00Yes (X)Yes (X)$0$0$0
ROBERT
Griffin5.00Yes (X)$0$0$0
DONNA
Hall10.00Yes (X)Yes (X)$0$0$0
KATHY
Mortimer5.00Yes (X)$0$0$0
WILLIAM
Nelson10.00Yes (X)Yes (X)$0$0$0
TIMOTHY
Ostrom5.00Yes (X)$0$0$0
BETH
Parrish10.00Yes (X)Yes (X)$0$0$0
JOSEPH
Piwowarski5.00Yes (X)$0$0$0
DONNA
Boykin25.00Yes (X)Yes (X)$16,497$0$0
HEATHER
Heishman10.00Yes (X)Yes (X)$0$0$0
STEVE
Scarce10Yes (X)Yes (X)
TONI
O'Reilly5Yes (X)
BILL
Sapon5Yes (X)
OUNG
Y5Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$16,497TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$287,935MembershipDuesAmt
Total Contributions$287,935TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmt
Aquatics Swim and Dive713940$21,436
Activities Director713940
Operation Lessons & Aerobics713940$4,175
Social713940$4,316
Tennis & Volleyball713940$56,428
FieldValueIRS element (for citing)
Total Program Service Revenue$86,355TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$6TotalRevenueColumnAmt
Unrelated Business Revenue$6UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$25,693GrossSalesOfInventoryAmt
Cost Of Goods Sold$17,044CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,649TotalRevenueColumnAmt
Related Or Exempt Func Income$8,649RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescKeys and GrillDesc
Business713940BusinessCd

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$382,945TotalRevenueColumnAmt
Related Or Exempt Func Income$95,004RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$6UnrelatedBusinessRevenueAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$16,596TotalAmt
Management And General$16,596ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$182,196TotalAmt
Program Services$85,293ProgramServicesAmt
Management And General$96,903ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$16,676TotalAmt
Program Services$5,998ProgramServicesAmt
Management And General$10,678ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$220TotalAmt
Management And General$220ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$700TotalAmt
Management And General$700ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,074TotalAmt
Management And General$2,074ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$3,226TotalAmt
Management And General$3,226ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$46,879TotalAmt
Management And General$46,879ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$38,453TotalAmt
Management And General$38,453ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$83,424TotalAmt
Management And General$83,424ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,901TotalAmt
Management And General$5,901ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
Aquatics$8,660$8,660
Social$2,984$2,984
Tennis$11,803$11,803
Membership$11,342$11,342

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$431,134TotalAmt
Program Services$126,080ProgramServicesAmt
Management And General$305,054ManagementAndGeneralAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$9,026BOYAmt
EOY$35,280EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$44,564BOYAmt
EOY$21,570EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$7BOYAmt
EOY$3EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,218,242LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,717,722LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$577,414BOYAmt
EOY$500,520EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$631,012BOYAmt
EOY$557,373EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$699,768BOYAmt
EOY$674,367EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$699,768BOYAmt
EOY$674,367EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$45,553BOYAmt
EOY-$68,805EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY-$114,309BOYAmt
EOY-$48,189EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$68,756BOYAmt
EOY-$116,994EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$631,012BOYAmt
EOY$557,373EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$48,189ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$49PriorPeriodAdjustmentsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$86,514OtherCostOrOtherBasisAmt
Book Value$86,514BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$398,703OtherCostOrOtherBasisAmt
Depreciation$191,217DepreciationAmt
Book Value$207,486BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$199,962OtherCostOrOtherBasisAmt
Depreciation$176,490DepreciationAmt
Book Value$23,472BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,533,063OtherCostOrOtherBasisAmt
Depreciation$1,350,015DepreciationAmt
Book Value$183,048BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$500,520TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 6Organization is a member organization
Pt VI, Line 7aMembers can elect board members and officers
Pt VI, Line 15bCompensation for all employees is usually considered at budget
Pt VI, Line 15btime and is usually increased a small percentage
Pt VI, Line 15bnew employees start at a base rate
Pt VI, Line 11bForm 990 is completed by and independent CPA and reviewed
Pt VI, Line 11bby the Secretary/Treasurer
Form 990, Part III, Line 4dSOCIAL FUNCTIONS FOR MEMBERS AND GUESTS 2984. 4316.

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