LEO INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- LEO INC (EIN 04-2378885)
- Tax period
- 2011-10-01 to 2012-09-30
- Filed
- 2013-05-14
- IRS object ID
- 201331349349300948
- Schema version
- 2011v1.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-14T10:30:00-05:00 | Timestamp |
| Tax Period End Date | 2012-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042571780 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALEXANDER ARONSON FINNING & CO PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21 EAST MAIN STREET | AddressLine1 |
| City | WESTBORO | City |
| State | MA | State |
| ZIP Code | 01581 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042378885 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LYNN ECONOMIC OPPORTUNITY INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LYNN | NameControl |
| Phone | 7815817220 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 156 BROAD STREET | AddressLine1 |
| City | LYNN | City |
| State | MA | State |
| ZIP Code | 01901 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOHN MOGIELNICKI | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 7815817220 | Phone |
| Date Signed | 2013-05-13 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JEFFREY CICOLINI CPA | Name |
| PTIN | P00837468 | PTIN |
| Phone | 5083669100 | Phone |
| Date Prepared | 2013-05-11 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JOHN MOGIELNICKI | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 156 BROAD STREET | AddressLine1 |
| City | LYNN | City |
| State | MA | State |
| ZIP Code | 01901 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 10683033 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.LEOCAA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1964 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | LYNN ECONOMIC OPPORTUNITY, INC. (LEO)'S MISSION AS THE LYNN AREA'S ANTI-POVERTY AGENCY IS TO ALLEVIATE THE IMMEDIATE EFFECTS OF POVERTY IN THE LYNN AREA WHILE STRIVING TO ELIMINATE ITS ROOT CAUSES, AND THEREBY IMPROVE THE QUALITY OF LIFE FOR ALL RESIDENTS OF THE LYNN AREA. CONSONANT WITH THE NATIONAL MISSION OF COMMUNITY ACTION, AS EXPECTED IN THE EQUAL OPPORTUNITY ACT OF 1964, LEO'S PURPOSE IS TO STIMULATE THE COMMITMENT OF PUBLIC AND PRIVATE RESOURCES TOWARD THE GOAL OF FACILITATING LOW INCOME FAMILIES AND INDIVIDUALS TO MOVE TOWARD CONSISTENT AND STABLE ECONOMIC MOBILITY. LEO RECOGNIZES THE NECESSITY OF ADDRESSING THE POLITICAL AND SOCIAL, AS WELL AS ECONOMIC BASES OF POVERTY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 16 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 16 | NbrIndependentVotingMembers |
| Total Nbr Employees | 229 | TotalNbrEmployees |
| Total Nbr Volunteers | 494 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 686310 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 10302861 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 11868543 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 375910 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 2970 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2189 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 2073 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 12557823 | TotalRevenuePriorYear |
| Total Revenue Current Year | 10683033 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 5495154 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 5568117 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 5438175 | OtherExpensePriorYear |
| Other Expenses Current Year | 4987593 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 10933329 | TotalExpensesPriorYear |
| Total Expenses Current Year | 10555710 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1624494 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 127323 | RevenuesLessExpensesCY |
| Total Assets BOY | 7035647 | TotalAssetsBOY |
| Total Assets EOY | 7041194 | TotalAssetsEOY |
| Total Liabilities BOY | 3170816 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 3357272 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 3864831 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 3683922 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | LYNN ECONOMIC OPPORTUNITY, INC. (LEO)'S MISSION AS THE LYNN AREA'S ANTI-POVERTY AGENCY IS TO ALLEVIATE THE IMMEDIATE EFFECTS OF POVERTY IN THE LYNN AREA WHILE STRIVING TO ELIMINATE ITS ROOT CAUSES, AND THEREBY IMPROVE THE QUALITY OF LIFE FOR ALL RESIDENTS OF THE LYNN AREA. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 4702727 | Expense |
| Revenue | 130543 | Revenue |
| Description | CHILD CARE - INCLUDES EARLY CHILDHOOD DEVELOPMENT, HEAD START, EARLY HEAD START, AND RELATED CHILDCARE PROGRAMS FROM CHILDREN 3 TO 12 YEARS OLD.*INCLUSIVE PRE-SCHOOL AND SCHOOL - 23 CLASSROOMS.*NUTRITIONALLY AND CULTURALLY DIVERSE MEALS.*TRANSPORTATION FOR MANY CHILDREN.*HEALTH AND DENTAL ASSESSMENT AND FOLLOW UP OF PRESCHOOLERS.*FAMILY ADVOCACY.*EDUCATION AND TRAINING OPPORTUNITIES FOR PARENTS.*PARENT INVOLVEMENT.*VOLUNTEER OPPORTUNITIES.THE PRESCHOOL PROGRAM HAS THREE PROGRAMS, ONE IS FULL TIME FOR WORKING PARENTS, AND THE OTHER TWO ARE HALF DAY PROGRAMS. THERE IS ONE SCHOOL AGE SITE. THEY SERVICE CHILDREN DURING SCHOOL PART TIME (4 HOURS A DAY) AND FULL TIME (10 HOURS A DAY) DURING VACATION WEEKS AND SUMMER MONTHS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 3618677 | Expense |
| Grants | 2355861 | Grants |
| Revenue | 0 | Revenue |
| Description | ENERGY ASSISTANCE - THE MASSACHUSETTS LOW INCOME HOUSING ASSISTANCE PROGRAM IS DESIGNED TO PROVIDE ASSISTANCE TO THODE LOW-INCOME HOUSEHOLDS MOST VULNERNABLE TO THE HIGH COST OF HOME HEATING ENERGY. ELIGIBILITY IS BASED ON FAMILY SIZE AND INCOME OF THE ENTIRE HOUSEHOLD. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 593081 | Expense |
| Revenue | 2073 | Revenue |
| Description | NUTRITION AND COMMUNITY SERVICE PROGRAMS - LEO, INC. SERVICES MOSTLY LOW-INCOME FAMILIES AND WORKS WITH STATEWIDE AGENCIES TO AID FAMILIES IN OUT CATCHMENT AREA TO IDENTIFY NUTRITIONAL CONCERNS AND EMERGING ISSUES AND ADDRESS THOSE ISSUES BEFORE IT BECOMES A NATIONAL ISSUE. AN EXAMPLE OF THIS IS THAT LYNN HAS BEEN IDENTIFIED AS A CITY WITH A HIGH INCIDENCE OF CHILDREN WITH HIGH LEAD LEVELS. AT LEO, INC. WE WORK WITH THE LEAD PREVENTION PROGRAMS TO IDENTIFY AND THEN WORK WITH FAMILIES TO HELP BRING DOWN THOSE LEAD LEVELS. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 343478 | Expense |
| Revenue | 245367 | Revenue |
| Description | SUPPORTIVE HOUSING - LEO ASSISTS RESIDENTS OF LYNN, MA BY HELPING THEM MAKE PAYMENTS TOWARDS THEIR RENTS AND MORTGAGES, THEREBY PREVENTING HOMELESSNESS. ADDITIONALLY, LEO ASSISTS RESIDENTS BY MAKING THEIR UTILITY PAYMENTS FOR THEM WHEN ASSISTANCE IS NEEDED. DURING THE LAST PROGRAM YEAR, 50 HOUSEHOLDS RECEIVED PAYMENTS TOWARDS THEIR RENT OR MORTGAGE. 800 HOUSEHOLDS RECEIVED PAYMENTS TOWARD THEIR UTILITIES THEREBY RESTORING SERVICE. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 343478 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 245367 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 9257963 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 6 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 229 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 16 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 16 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHN MOGIELNICKI | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7815817220 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 156 BROAD STREET | AddressLine1 |
| City | LYNN | City |
| State | MA | State |
| ZIP Code | 01901 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (19 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| FRAN TROUTMAN | ||||||
| PRESIDENT | 1.00 | X | X | 0 | 0 | 0 |
| LAURA GALLANT | ||||||
| VICE PRESIDENT | 1.00 | X | X | 0 | 0 | 0 |
| ROBERT EASTMAN | ||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 |
| MARILYN FOSTER | ||||||
| CLERK | 1.00 | X | X | 0 | 0 | 0 |
| YOVANNY FANA | ||||||
| ASSISTANT CLERK | 1.00 | X | X | 0 | 0 | 0 |
| JAMES HIGGS | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JIM LOW | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MARY MAGNER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| KIRIATH SAING | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| CARLOS ACUNA | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| NEILA STRAUB | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ELISABETH NASH WRENN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| SUSAN ANDERSON | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| LLOYD HOLMES | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| CLAUDIA LOPEZ | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JOYCE REEN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JOHN MOGIELNICKI | ||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 117404 | 0 | 20087 | |
| ANNMARIE KARAYIANES | ||||||
| CHIEF OPERATING OFFICER | 40.00 | X | 83572 | 0 | 20492 | |
| REA PFEIFFER | ||||||
| CHIEF FINANCIAL OFFICER | 40.00 | X | 67138 | 0 | 12264 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 268114 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 52843 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Federated Campaigns | 32750 | FederatedCampaigns |
| Government Grants | 10196150 | GovernmentGrants |
| All Other Contributions | 73961 | AllOtherContributions |
| Total Contributions | 10302861 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| RENTAL INCOME | 900099 | 245367 | 245367 |
| PARENT FEES AND OTHER | 900099 | 130543 | 130543 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 375910 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2189 | TotalRevenueColumn |
| Exclusion | $2,189 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 2073 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2073 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 2073 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 10683033 | TotalRevenueColumn |
| Related Or Exempt Function Income | 377983 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $2,189 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 370279 | Total |
| Program Services | 35148 | ProgramServices |
| Management And General | 335131 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4011142 | Total |
| Program Services | 3466330 | ProgramServices |
| Management And General | 544812 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 136374 | Total |
| Program Services | 128777 | ProgramServices |
| Management And General | 7597 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 703973 | Total |
| Program Services | 613749 | ProgramServices |
| Management And General | 90224 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 346349 | Total |
| Program Services | 279742 | ProgramServices |
| Management And General | 66607 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11400 | Total |
| Program Services | 8222 | ProgramServices |
| Management And General | 3178 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 67632 | Total |
| Program Services | 10593 | ProgramServices |
| Management And General | 57039 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 109427 | Total |
| Program Services | 102933 | ProgramServices |
| Management And General | 6494 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3065 | Total |
| Program Services | 3012 | ProgramServices |
| Management And General | 53 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 156763 | Total |
| Program Services | 118861 | ProgramServices |
| Management And General | 37902 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 487726 | Total |
| Program Services | 413165 | ProgramServices |
| Management And General | 74561 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13692 | Total |
| Program Services | 10478 | ProgramServices |
| Management And General | 3214 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5999 | Total |
| Program Services | 2269 | ProgramServices |
| Management And General | 3730 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 185876 | Total |
| Program Services | 175802 | ProgramServices |
| Management And General | 10074 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55737 | Total |
| Program Services | 50138 | ProgramServices |
| Management And General | 5599 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| CLIENT ASSISTANCE | 2355861 | 2355861 |
| WEATHERIZATION SUBCONTR | 873629 | 873629 |
| FOOD | 159232 | 159232 |
| VEHICLE FUEL & MAINTENA | 123708 | 123708 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 377846 | Total |
| Program Services | 326314 | ProgramServices |
| Management And General | 51532 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10555710 | Total |
| Program Services | 9257963 | ProgramServices |
| Management And General | 1297747 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 602464 | BOY |
| EOY | 493968 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 358136 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 501004 | BOY |
| EOY | 496326 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 63065 | BOY |
| EOY | 1470 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 6776408 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1097795 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5834248 | BOY |
| EOY | 5678613 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34866 | BOY |
| EOY | 12681 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7035647 | BOY |
| EOY | 7041194 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 866243 | BOY |
| EOY | 820281 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 68811 | BOY |
| EOY | 134241 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2235762 | BOY |
| EOY | 2130288 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 272462 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3170816 | BOY |
| EOY | 3357272 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2267697 | BOY |
| EOY | 2493810 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1597134 | BOY |
| EOY | 1190112 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3864831 | BOY |
| EOY | 3683922 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7035647 | BOY |
| EOY | 7041194 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 127323 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -308232 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 8452387 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 10027022 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 10835228 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 12172105 | CurrentTaxYearMinus1Year |
| Current Tax Year | 10302861 | CurrentTaxYear |
| Total | 51789603 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 8452387 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 10027022 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 10835228 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 12172105 | CurrentTaxYearMinus1Year |
| Current Tax Year | 10302861 | CurrentTaxYear |
| Total | 51789603 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 51789603 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 4227 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1809 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2970 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2189 | CurrentTaxYear |
| Total | 11195 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 2073 | CurrentTaxYear |
| Total | 2073 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 51802871 | TotalSupport |
| Gross Receipts From Admissions Etc | 1946007 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.99970 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.99980 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1136006 | OtherCostOrOtherBasis |
| Book Value | 1136006 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5437894 | OtherCostOrOtherBasis |
| Depreciation | 1011354 | Depreciation |
| Book Value | 4426540 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 32160 | OtherCostOrOtherBasis |
| Depreciation | 10698 | Depreciation |
| Book Value | 21462 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 28778 | OtherCostOrOtherBasis |
| Depreciation | 4212 | Depreciation |
| Book Value | 24566 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 141570 | OtherCostOrOtherBasis |
| Depreciation | 71531 | Depreciation |
| Book Value | 70039 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 5678613 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | CONDITIONAL DEBT | Description |
| Amount | $272,462 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 272462 | TotalOfAmounts |
| Total Revenue | 10683033 | TotalRevenue |
| Total Expenses | 10555710 | TotalExpenses |
| Excess Or Deficit For Year | 127323 | ExcessOrDeficitForYear |
| Prior Period Adjustments | -308232 | PriorPeriodAdjustments |
| Total Adjustments | -308232 | TotalAdjustments |
| Excess Or Deficit Per FS | -180909 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 10794823 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 111790 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 111790 | RevenueNotRptdF990 |
| Revenue Subtotal | 10683033 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 10683033 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 10667500 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 111790 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 111790 | ExpensesNotRptdF990 |
| Expenses Subtotal | 10555710 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 10555710 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| Explanation | LYNN ECONOMIC OPPORTUNITY, INC. FOLLOWS THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES STANDARD, WHICH REQUIRES THE AGENCY TO REPORT UNCERTAIN TAX POSITIONS, RELATED INTEREST AND PENALTIES, AND TO ADJUST ITS ASSETS AND LIABILITIES RELATED TO UNRECOGNIZED TAX BENEFITS AND ACCRUED INTEREST AND PENALTIES ACCORDINGLY. AS OF SEPTEMBER 30, 2012, THE AGENCY DETERMINED THAT THERE ARE NO MATERIAL UNRECOGNIZED TAX BENEFITS TO REPORT. INFORMATION RETURNS FILED FOR THE PRIOR THREE YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND MASSACHUSETTS. THE AGENCY DOES NOT EXPECT THAT THE AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE SIGNIFICANTLY WITHIN THE NEXT TWELVE MONTHS. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | A DRAFT COPY OF THE FORM 990 IS INITIALLY REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR. AFTER THE DIRECTOR'S REVIEW, THE DRAFT 990 IS REVIEWED BY THE EXECUTIVE COMMITTEE IF TIME PERMITS. THE DRAFT 990 IS THEN REVIEWED BY THE FULL BOARD OF DIRECTORS AND SIGNED BY THE EXECUTIVE DIRECTOR. IF TIME DOES NOT PERMIT THE EXECUTIVE COMMITTEE TO REVIEW THE DRAFT 990 IT IS SENT DIRECTLY TO THE BOARD OF DIRECTORS. IN THE RARE INSTANCE WHERE THE TIMING OF BOARD MEETINGS DOES NOT ALLOW FOR THESE STEPS PRIOR TO FILING OF THE FORM 990, IT IS REVIEWED BY THOSE CHARGED WITH GOVERNANCE AS SOON AS POSSIBLE. THE 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE POLICY REQUIRES BOARD MEMBERS, OFFICERS, AND ALL OTHER MANAGEMENT EMPLOYEES TO COMPLETE A CONFLICT OF INTEREST QUESTIONAIRE EACH YEAR. THE QUESTIONAIRE IS REVIEWED THE THE EXECUTIVE DIRECTOR AND THE BOARD CHAIRMAN FOR ANY CONFLICTS. THE QUESTIONAIRES OF THE EXECUTIVE DIRECTOR AND THE BOARD CHAIRMAN ARE REVIEWED BY THE BOARD. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE FINANCE COMMITTEE CONDUCTS A SURVEY OF ORGANIZATIONS SIMILAR IN SIZE AND MISSION TO LYNN ECONOMIC OPPORTUNITY, INC., TAKING INTO CONSIDERATION ANY DIFFERENCES IN THE DUTIES PERFORMED BY THE VARIOUS EXECUTIVE DIRECTORS. THE BOARD THEN COMPARES THE RESULTS OF THE SURVEY WITH THE PERFORMANCE OF THE EXECUTIVE DIRECTOR OF LYNN ECONOMIC OPPORTUNITY, INC. THE EXECUTIVE DIRECTOR IS RESPONSIBLE FOR SETTING AND DETERMINING WAGE RATES FOR KEY EMPLOYEES WITH RESPECT TO COMPARABLE SALARIES WITHIN THE SURROUNDING AREA. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S FINANCIAL STATEMENTS AND 990 ARE AVAILABLE UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS AND FORM 990 ARE ALSO AVAILABLE ON WWW.GUIDESTAR.ORG | |
| FORM 990, PART XI, LINE 5: | PRIOR PERIOD ADJUSTMENTS: -308,232. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XII, LINE 2C | THE BOARD OF DIRECTORS IS RESPONSIBLE FOR OVERSIGHT OF THE ANNUAL AUDIT AND SELECTION OF THE INDEPENDENT ACCOUTANT. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEO REAL ESTATE SERVICES INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 156 BROAD STREET | AddressLine1 |
| City | LYNN | City |
| State | MA | State |
| ZIP Code | 01901 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 431983781 | EIN |
| Primary Activities | RENTAL | PrimaryActivities |
| Legal Domicile State | MA | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | 170 (B)(1)(A)(VI) | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LYNN ECONOMIC OPPORTUNITY INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | 1 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 1 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEO REAL ESTATE SERVICES INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | J | TransactionType |
| Amount Involved | 101931 | AmountInvolved |
| Method Of Amt Determination | MARKET RATE | MethodOfAmtDetermination |
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