Form 990 for tax year 2023
Filed by PROFESSIONAL RODEO COWBOYS ASSOCIATION INC.
Totals
- Total revenue
- $3,064,958
- Total expenses
- $2,744,289
- Contributions and grants received
- $9,111
- Grants paid
- $10,000
- Program service revenue
- $2,955,175
- Investment income
- $19,697
- Other revenue
- $80,975
- Total assets, end of year
- $2,210,501
- Total liabilities, end of year
- $0
- Net assets or fund balances, end of year
- $2,210,501
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$9,111
-
2a · Program service revenue: LOCAL & NATIONAL SPONSORS
total $839,652 · related or exempt $839,652
-
2b · Program service revenue: CIRCUIT FINALS RODEOS
total $1,336,407 · related or exempt $1,336,407
-
2c · Program service revenue: PRCA SUPPORT
total $392,229 · related or exempt $392,229
-
2d · Program service revenue: CIRCUIT DUES
total $37,538 · related or exempt $37,538
-
2e · Program service revenue: ALL OTHER
total $349,349 · related or exempt $349,349
-
3 · Investment income
total $19,697 · excluded $19,697
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
6d · Net rental income or loss
total $0
-
7d · Net gain or loss
total $0
-
8a · Fundraising events: gross income
$0
-
8b · Fundraising events: direct expenses
$0
-
8c · Net income from fundraising events
total $0
-
9a · Gaming: gross income
$0
-
9b · Gaming: direct expenses
$0
-
9c · Net income from gaming
total $0
-
10a · Gross sales of inventory
$87,231
-
10b · Cost of goods sold
$6,256
-
10c · Net income from sales of inventory
total $80,975 · related or exempt $80,975
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $9,800
-
2 · Grants to domestic individuals
total $200
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $59,672
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $0
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $0
-
10 · Payroll taxes
total $0
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $6,228
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $137,367
-
12 · Advertising and promotion
total $200
-
13 · Office expenses
total $27,837
-
14 · Information technology
total $21,909
-
15 · Royalties
total $0
-
16 · Occupancy
total $0
-
17 · Travel
total $80,130
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $19,335
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $0
-
23 · Insurance
total $0
-
24a · Other expenses: CIRCUIT FINALS
total $2,238,176
-
24b · Other expenses: CIRCUIT AWARDS
total $64,594
-
24c · Other expenses: CIRCUIT YEAR END AWARDS
total $55,423
-
24d · Other expenses: NAILE - STOCK SHOW EXPENSES
total $16,117
-
24e · All other expenses
total $7,301
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $1,819,804 · end of year $2,210,501
-
2 · Savings and temporary cash investments
beginning of year $0 · end of year $0
-
3 · Pledges and grants receivable
beginning of year $0 · end of year $0
-
4 · Accounts receivable
beginning of year $0 · end of year $0
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
7 · Other notes and loans receivable
beginning of year $0 · end of year $0
-
8 · Inventories for sale or use
beginning of year $0 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $0 · end of year $0
-
10c · Land, buildings and equipment, net
beginning of year $0 · end of year $0
-
11 · Investments: publicly traded securities
beginning of year $0 · end of year $0
-
12 · Investments: other securities
beginning of year $0 · end of year $0
-
13 · Investments: program-related
beginning of year $0 · end of year $0
-
14 · Intangible assets
beginning of year $0 · end of year $0
-
15 · Other assets
beginning of year $0 · end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $0 · end of year $0
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $0 · end of year $0
-
20 · Tax-exempt bond liabilities
beginning of year $0 · end of year $0
-
21 · Escrow or custodial account liability
beginning of year $0 · end of year $0
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $0 · end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $0 · end of year $0
-
25 · Other liabilities
beginning of year $0 · end of year $0
-
29 · Capital stock, trust principal or current funds
beginning of year $0 · end of year $0
-
30 · Paid-in or capital surplus, or land, building or equipment fund
beginning of year $0 · end of year $0
-
31 · Retained earnings, endowment or other funds
beginning of year $1,819,804 · end of year $2,210,501
Mission and programs · 2023
Mission
THE PRORODEO CIRCUITS ORGANIZE, ADVERTISE AND STAGE CIRCUITS FINALS RODEO EVENTS AND SERVE AS A CONDUIT FOR THE DISTRIBUTING PRIZE MONEY AND AWARDS FROM SPONSORS AND CONTRIBUTORS TO PROFESSIONAL RODEO ATHLETES.
Activities or mission (Part I)
to organize, advertise, and stage pro rodeo circuit finals rodeo events and award prize money and awards from sponsors and contributors to professional rodeo athletes.
-
Organizing, Advertising, and Staging circuit finals rodeos in 11 of the 12 professional rodeo association (PRCA) circuits . The PRCA Circuits reported within this group return are the following: Badlands, Columbia River, First Frontier, Great Lakes, Montana, Mountain States, Prairie, Southeastern, Texas, Turquoise, and Wilderness. The twelfth circuit, California, completes its own return.
As filed on the 2023 return.
Listed in Part VII
-
Tom Glause
CEO - PRCA Properties
- Total calculated
- $472,451
- From this org
- $0
- From related orgs
- $441,804
- Other
- $30,647
- Hours/week
- 1 + 46 related
Schedule J breakdown matched by us
- Base
- not reported
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- not reported
Schedule J breakdown matched by us
- Base
- not reported + $441,804 related
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported + $13,200 related
- Nontaxable benefits
- not reported + $17,447 related
- Filer's total
- not reported + $472,451 related
-
Pam McManus
CFO - PRCA
- Total calculated
- $211,115
- From this org
- $0
- From related orgs
- $198,244
- Other
- $12,871
- Hours/week
- 1 + 47 related
Schedule J breakdown matched by us
- Base
- not reported + $198,244 related
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported + $8,049 related
- Nontaxable benefits
- not reported + $4,822 related
- Filer's total
- not reported + $211,115 related
-
JD HamakerJD HAMAKER
MOUNTAIN STATES STOCK CONTRACT
- Total calculated
- $17,616
- From this org
- $17,616
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Kevin ClantonKEVIN CLANTON
FIRST FRONTIER PRESIDENT
- Total calculated
- $8,500
- From this org
- $8,500
- From related orgs
- $0
- Other
- $0
- Hours/week
- 10
-
Allison Whitsett FranceALLISON WHITSETT FRANCE
COLUMBIA RIVER SECRETARY
- Total calculated
- $8,290
- From this org
- $8,290
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Wayne KnutsonWAYNE KNUTSON
GREAT LAKES PRESIDENT/TREASURE
- Total calculated
- $4,500
- From this org
- $4,500
- From related orgs
- $0
- Other
- $0
- Hours/week
- 10
-
Mike ReihneerMIKE REIHNEER
FIRST FRONTIER TIMED EVENT REP
- Total calculated
- $3,500
- From this org
- $3,500
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Becky MartindaleBECKY MARTINDALE
FIRST FRONTIER SECRETARY
- Total calculated
- $3,450
- From this org
- $3,450
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Tyler JollyTYLER JOLLY
MOUNTAIN STATES TIMED EVENT RE
- Total calculated
- $2,966
- From this org
- $2,966
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Guy WarpnessGUY WARPNESS
MOUNTAIN STATES PRESIDENT
- Total calculated
- $2,000
- From this org
- $2,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 10
-
Edie LongfellowEDIE LONGFELLOW
COLUMBIA RIVER TREASURER
- Total calculated
- $2,000
- From this org
- $2,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Andy HiltonANDY HILTON
GREAT LAKES TIMED EVENT REPRES
- Total calculated
- $1,500
- From this org
- $1,500
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Bronc RumfordBRONC RUMFORD
PRAIRIE PRESIDENT/STOCK CONTRA
- Total calculated
- $1,200
- From this org
- $1,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 10
-
Melissa NavarreMELISSA NAVARRE
PRAIRIE CONTRACT PERSONNEL REP
- Total calculated
- $1,150
- From this org
- $1,150
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Marty NewMARTY NEW
PRAIRIE COMMITTEE REPRESENTATI
- Total calculated
- $1,000
- From this org
- $1,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Dru MelvinDRU MELVIN
PRAIRIE vp & TIMED EVENT REP.
- Total calculated
- $1,000
- From this org
- $1,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Kristie TwitchellKRISTIE TWITCHELL
MOUNTAIN STATES SECRETARY/TREA
- Total calculated
- $1,000
- From this org
- $1,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Jack StenslandJACK STENSLAND
MONTANA PRESIDENT/CONTRACT PER
- Total calculated
- $0
- Hours/week
- 10
-
Tony ReinaTONY REINA
TEXAS PRESIDENT/TREASURER/TIME
- Total calculated
- $0
- Hours/week
- 10
-
Luke GeeLUKE GEE
MONTANA 1ST VICE PRESIDENT/STO
- Total calculated
- $0
- Hours/week
- 5
-
Mike MathisMIKE MATHIS
TEXAS 1ST VICE PRESIDENT/CONTR
- Total calculated
- $0
- Hours/week
- 5
-
Cullen PickettCULLEN PICKETT
TEXAS STOCK CONTRACTOR REPRESE
- Total calculated
- $0
- Hours/week
- 5
-
Seth HadlockSETH HADLOCK
WILDERNESS 2ND PRESIDENT/TIMED
- Total calculated
- $0
- Hours/week
- 5
-
Rowena NelsonROWENA NELSON
BADLANDS SECRETARY/TREASURER/C
- Total calculated
- $0
- Hours/week
- 5
-
Kris FleenerKRIS FLEENER
GREAT LAKES SEC. &CONTRAct per
- Total calculated
- $0
- Hours/week
- 5
-
Duane KeslerDUANE KESLER
MONTANA 2ND VICE PRESIDENT/ ST
- Total calculated
- $0
- Hours/week
- 5
-
Lill WorthenLILL WORTHEN
TURQUOISE SECRETARY/STOCK CONT
- Total calculated
- $0
- Hours/week
- 5
-
Dave WagnerDAVE WAGNER
MONTANA TREASURER/COMMITTEE RE
- Total calculated
- $0
- Hours/week
- 5
-
Max WepplerMAX WEPPLER
BADLANDS COMMITTEE REPRESENTAT
- Total calculated
- $0
- Hours/week
- 5
-
Gary LintonGARY LINTON
COLUMBIA RIVER COMMITTEE REPRE
- Total calculated
- $0
- Hours/week
- 5
-
Sean O'NeilSEAN O'NEIL
FIRST FRONTIER COMMITTEE REPRE
- Total calculated
- $0
- Hours/week
- 5
-
Peter ZiebellPETER ZIEBELL
GREAT LAKES COMMITTEE REPRESEN
- Total calculated
- $0
- Hours/week
- 5
-
John AdamsJOHN ADAMS
MOUNTAIN STATES COMMITTEE REPR
- Total calculated
- $0
- Hours/week
- 5
-
Terry HayesTERRY HAYES
SOUTHEASTERN COMMITTEE REPRESE
- Total calculated
- $0
- Hours/week
- 5
-
Charlie FinleyCHARLIE FINLEY
TEXAS COMMITTEE REPRESENTATIVE
- Total calculated
- $0
- Hours/week
- 5
-
Jim BulterJIM BULTER
TURQUOISE COMMITTEE REPRESENTA
- Total calculated
- $0
- Hours/week
- 5
-
Kris BecksteadKRIS BECKSTEAD
WILDERNESS COMMITTEE REPRESENT
- Total calculated
- $0
- Hours/week
- 5
-
Steve SuttonSTEVE SUTTON
BADLANDS STOCK CONTRACTOR REPR
- Total calculated
- $0
- Hours/week
- 5
-
Mikey CoreyMIKEY COREY
COLUMBIA RIVER STOCK CONTRACTO
- Total calculated
- $0
- Hours/week
- 5
-
Shawn GrahamSHAWN GRAHAM
FIRST FRONTIER STOCK CONTRACTO
- Total calculated
- $0
- Hours/week
- 5
-
David MoreheadDAVID MOREHEAD
GREAT LAKES STOCK CONTRACTOR R
- Total calculated
- $0
- Hours/week
- 5
-
Charlie LowryCHARLIE LOWRY
SOUTHEASTERN STOCK CONTRACTOR
- Total calculated
- $0
- Hours/week
- 5
-
Jim KenneyJIM KENNEY
TURQUOISE STOCK CONTRACTOR REP
- Total calculated
- $0
- Hours/week
- 5
-
Jeff FilttonJEFF FILTTON
WILDERNESS STOCK CONTRACTOR RE
- Total calculated
- $0
- Hours/week
- 5
-
Jj HarrisonJJ HARRISON
COLUMBIA RIVER CONTRACT PERSON
- Total calculated
- $0
- Hours/week
- 5
-
Eileen LangeEILEEN LANGE
FIRST FRONTIER CONTRACT PERSON
- Total calculated
- $0
- Hours/week
- 5
-
Jw WinklepleckJW WINKLEPLECK
MOUNTAIN STATES CONTRACT PERSO
- Total calculated
- $0
- Hours/week
- 5
-
Jerry ToddJERRY TODD
SOUTHEASTERN CONTRACT PERSONNE
- Total calculated
- $0
- Hours/week
- 5
-
Val BryamVAL BRYAM
WILDERNESS CONTRACT PERSONNEL
- Total calculated
- $0
- Hours/week
- 5
-
Cole ElshereCOLE ELSHERE
BADLANDS RIDING EVENT REPRESEN
- Total calculated
- $0
- Hours/week
- 5
-
Johnny EspelandJOHNNY ESPELAND
COLUMBIA RIVER RIDING EVENT RE
- Total calculated
- $0
- Hours/week
- 5
-
Jimmie GrassoJIMMIE GRASSO
FIRST FRONTIER RIDING EVENT RE
- Total calculated
- $0
- Hours/week
- 5
-
Logan AllenLOGAN ALLEN
GREAT LAKES RIDING EVENT REPRE
- Total calculated
- $0
- Hours/week
- 5
-
Cole WagnerCOLE WAGNER
MONTANA RIDING EVENT REPRESENT
- Total calculated
- $0
- Hours/week
- 5
-
Seth GlauseSETH GLAUSE
MOUNTAIN STATES RIDING EVENT R
- Total calculated
- $0
- Hours/week
- 5
-
Tate StrattonTATE STRATTON
PRAIRIE RIDING EVENT REPRESENT
- Total calculated
- $0
- Hours/week
- 5
-
Michael RiggsMICHAEL RIGGS
SOUTHEASTERN RIDING EVENT REPR
- Total calculated
- $0
- Hours/week
- 5
-
Jake BrownJAKE BROWN
TEXAS RIDING EVENT REPRESENTAT
- Total calculated
- $0
- Hours/week
- 5
-
Lon DanleyLON DANLEY
TURQUOISE RIDING EVENT REPRESE
- Total calculated
- $0
- Hours/week
- 5
-
Morgan HeatonMORGAN HEATON
WILDERNESS RIDING EVENT REPRES
- Total calculated
- $0
- Hours/week
- 5
-
Tyler HaugenTYLER HAUGEN
BADLANDS TIMED EVENT REPRESENT
- Total calculated
- $0
- Hours/week
- 5
-
Blake KnowlesBLAKE KNOWLES
COLUMBIA RIVER TIMED EVENT REP
- Total calculated
- $0
- Hours/week
- 5
-
Walt AnsethWALT ANSETH
MONTANA TIMED EVENT REPRESENTA
- Total calculated
- $0
- Hours/week
- 5
-
Jason HancheyJASON HANCHEY
SOUTHEASTERN TIMED EVENT REPRE
- Total calculated
- $0
- Hours/week
- 5
-
Joseph ParsonsJOSEPH PARSONS
TURQUOISE TIMED EVENT REPRESEN
- Total calculated
- $0
- Hours/week
- 5
-
Tom RichterTOM RICHTER
BADLANDS PRESIDENT
- Total calculated
- $0
- Hours/week
- 10
-
Brad GoodrichBRAD GOODRICH
COLUMBIA RIVER PRESIDENT
- Total calculated
- $0
- Hours/week
- 10
-
Troy WeekleyTROY WEEKLEY
SOUTHEASTERN PRESIDENT
- Total calculated
- $0
- Hours/week
- 10
-
Tony ZembikTONY ZEMBIK
TURQUOISE PRESIDENT/ TREASURER
- Total calculated
- $0
- Hours/week
- 10
-
Ryan ShawRYAN SHAW
WILDERNESS PRESIDENT
- Total calculated
- $0
- Hours/week
- 10
-
Dave O'NeillDAVE O'NEILL
COLUMBIA RIVER 1ST VICE PRESID
- Total calculated
- $0
- Hours/week
- 5
-
Hal BurnsHAL BURNS
MOUNTAIN STATES 1ST VICE PRESI
- Total calculated
- $0
- Hours/week
- 5
-
Jim Dewey BrownJIM DEWEY BROWN
TURQUOISE 1ST VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 5
-
Del MarkDEL MARK
WILDERNESS 1ST VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 5
-
Billie HarmsBILLIE HARMS
MONTANA SECRETARY
- Total calculated
- $0
- Hours/week
- 5
-
Julie GraberJULIE GRABER
PRAIRIE SECRETARY/TREASURER
- Total calculated
- $0
- Hours/week
- 5
-
Ralph RollerRALPH ROLLER
SOUTHEASTERN SECRETARY
- Total calculated
- $0
- Hours/week
- 5
-
Lois FergusonLOIS FERGUSON
TEXAS SECRETARY
- Total calculated
- $0
- Hours/week
- 5
-
Julie HermanJULIE HERMAN
WILDERNESS SECRETARY
- Total calculated
- $0
- Hours/week
- 5
-
Brock HowlerBROCK HOWLER
FIRST FRONTIER TREASURER
- Total calculated
- $0
- Hours/week
- 5
-
Marcinda KesterMARCINDA KESTER
SOUTHEASTERN TREASURER
- Total calculated
- $0
- Hours/week
- 5
-
Adam ShieldsADAM SHIELDS
WILDERNESS TREASURER
- Total calculated
- $0
- Hours/week
- 5
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
The filer's explanations (Part III)
- Schedule J, Part I, Line 3
- THE RELATED ORGANIZATION, THE PROFESSIONAL RODEO COWBOY ASSOCIATION (PRCA), UTILIZES THE FULL BOARD TO REVIEW COMPARABLE COMPENSATION PACKAGES AND CONSIDERS OTHER LIKE ORGANIZATIONS 990'S AND OTHER RELATED INFORMATION FOR THE COMPENSATION PACKAGE OF THE CHIEF EXECUTIVE OFFICER. THE BOARD ALSO REVIEWS THE SALARY AND WAGE PROPOSALS FOR THE ENTIRE ORGANIZATION AS PART OF THE ORGANIZATION'S ANNUAL BUDGETING PROCESS. THE CHIEF EXECUTIVE OFFICER IS RESPONSIBLE FOR DETERMINING AN EMPLOYEES SALARY OR WAGE PER THE ORGANIZATION BYLAWS.
- Schedule J, Part II, Line 1-2
- Mr. Tom Glause is an employee of PRCA Properties, Inc, and receives all his compensation from PRCA Properties, Inc. Mrs. Pamela McManus is an employee of Professional Rodeo Cowboy Association (PRCA), and receives all her compensation from PRCA.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
Sponsor a local child with health/mental disabilities and treats them as a special guest for the rodeo.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
Professional Rodeo Cowboys Association
501(C)6 · pro rodeo · CO
Directly controlled by none
-
Pro Rodeo Hall of Fame & Museum of the A
501(c)(3) · museum · CO
Directly controlled by prca
-
California Cowboys Association Inc
501(c)6 · rodeo circuit · CA
Directly controlled by prca
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
Professional Rodeo Cowboys Association P
C-CORP · sponsorship · CO · share of income $0 · share of assets $0
Directly controlled by PRCA
-
Junior Rodeo
C-Corp · junior rodeo · CO · share of income $0 · share of assets $0
Directly controlled by prca
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 15 November 2024
- IRS schema version
- 2023v5.1
- Source object
- 202442369349300819
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