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Nonprofit · EIN 41-1518013

CRITICAL CARE SERVICES INC

Also known as LIFE LINK III

Tax-exempt · ARDEN HILLS, MN 55126

Financials

$61.5M$63.7M2023$62.5M$62.3M2024$79.8M$69.5M2025
Revenue Expenses · by fiscal year end
Financials of CRITICAL CARE SERVICES INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$79,781,905$69,478,975$10,302,930$80,530,818$14,488,193$66,042,625
December 31, 2024990$62,526,610$62,268,267$258,343$77,953,749$22,536,124$55,417,625
December 31, 2023990$61,508,292$63,733,422-$2,225,130$87,360,727$32,140,514$55,220,213
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$1,361,482
of which government grants
$1,319,204
Program service revenue
$76,153,460
Investment income
$1,259,850
Net gain from sales of assets
$609,123
Net income from fundraising events
-$12,000
Other revenue
$1,007,113

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$1,769,759
Other salaries and wages
$34,342,598
Salaries, compensation and benefits (total)
$43,170,475
Professional fundraising fees
$0
Legal fees
$345,652
Accounting fees
$77,217
Occupancy
$1,412,615
Travel
$3,727,882
Depreciation
$3,428,292
Program services (functional)
$59,292,421
Management and general (functional)
$10,186,554

Balance sheet and other

Total assets, start of year
$77,953,749
Total assets, end of year
$80,530,818
Total liabilities, end of year
$14,488,193
Net assets, end of year
$66,042,625
Land, buildings and equipment
$32,881,734
Publicly traded securities
$6,520,091
Net assets without donor restrictions
$64,727,681
Net assets with donor restrictions
$1,314,944
Gross receipts
$88,702,022
Employees
385
Volunteers
19
Year formed
1985
State of legal domicile
MN

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
JOSHUA M HOWELLPRESIDENT AND CEO
Officer
40$393,999$52,881
BJORN K PETERSONCHIEF MEDICAL OFFICER
Officer
40$325,838$22,385
LISA M KNIPPINGCHIEF FINANCIAL OFFICER
Officer
40$308,105$31,397
KOLBY L KOLBETCHIEF INNOVATION OFFICER
Officer
40$301,382$28,034
KEVIN R RIXMANNRN BACHELOR BASE LEAD
Highest-paid employee
40$300,441$27,573
CAROLYN P INDIA-BLACKCHIEF BUSINESS OPERATIONS AND PLANNING
Officer
40$257,221$48,517
KEITH M VELASKIRN BACHELOR
Highest-paid employee
40$217,087$36,918
AARON R CORDESINSTRUCTOR PILOT AND CHECK AIRMAN
Highest-paid employee
40$210,359$41,877
MARTIN ISKEROTOR WING PILOT
Highest-paid employee
40$193,635$48,779
ANDREW TIDBALLROTOR WING PILOT
Highest-paid employee
40$213,996$23,773
KELLY SPRATTCHAIR
Trustee or director, Officer
2$0$0
KEVIN BORENVICE CHAIR
Trustee or director, Officer
2$0$0
WENDY STULAC-MOTZELDIRECTOR
Trustee or director
1$0$0
ANUPAM KHARBANDADIRECTOR
Trustee or director
1$0$0
RJ FRASCONEDIRECTOR
Trustee or director
1$0$0
6 more people on this return
NameTitleHours / weekCompensation
BOB BEACHERDIRECTOR
Trustee or director
1$0
BRET HAAKEDIRECTOR
Trustee or director
1$0
BRIAN HOERNEMANDIRECTOR
Trustee or director
1$0
NICK VAN DEELENDIRECTOR
Trustee or director
1$0
JOE HELLIEDIRECTOR
Trustee or director
1$0
STEVE STERNERDIRECTOR
Trustee or director
1$0
990 for the year ended December 31, 2024: 23 people
NameTitleHours / weekCompensationOther / benefits
JOSHUA M HOWELLPRESIDENT AND CEO
Officer
40$310,878$81,214
KEVIN R RIXMANNRN BACHELOR BASE LEAD
Highest-paid employee
40$291,940$53,392
CATHY L RICHARDSCHIEF ADMINISTRATIVE OFFICER
Officer
40$235,943$81,306
KOLBY L KOLBETCHIEF CLINICAL OFFICER
Officer
40$250,942$55,097
LISA M KNIPPINGCHIEF FINANCIAL OFFICER
Officer
40$238,265$65,784
CAROLYN P INDIA-BLACKVP BUSINESS OPERATIONS
Highest-paid employee
40$188,885$79,890
ANDREW B TIDBALLROTOR WING PILOT
Highest-paid employee
40$218,924$46,413
ROBERT A SANNERUDSENIOR STRATEGIC ADVISOR
Highest-paid employee
40$178,661$76,811
GREGORY A THINGVOLDVP OPERATIONS
Key employee
40$213,028$37,739
MARTIN ISKEROTOR WING PILOT
Highest-paid employee
40$185,192$64,028
KELLY SPRATTCHAIR
Trustee or director, Officer
2$0$0
KEVIN BORENVICE CHAIR
Trustee or director, Officer
2$0$0
PATTY ALLENDIRECTOR
Trustee or director
1$0$0
BOB BEACHERDIRECTOR
Trustee or director
1$0$0
BRET HAAKEDIRECTOR
Trustee or director
1$0$0
JOE HELLIEDIRECTOR
Trustee or director
1$0$0
BRIAN HOERNEMANDIRECTOR
Trustee or director
1$0$0
ANUPAM KHARBANDADIRECTOR
Trustee or director
1$0$0
BJORN PETERSONDIRECTOR
Trustee or director
1$0$0
WENDY STULAC-MOTZELDIRECTOR
Trustee or director
1$0$0
NICK VAN DEELENDIRECTOR
Trustee or director
1$0$0
STEVE STERNERDIRECTOR
Trustee or director
1$0$0
RJ FRASCONEDIRECTOR
Trustee or director
1$0$0
990 for the year ended December 31, 2023: 23 people
NameTitleHours / weekCompensationOther / benefits
JOSHUA M HOWELLPRESIDENT AND CEO
Trustee or director, Officer
40$304,156$76,522
ROBERT A SANNERUDCHIEF FINANCIAL OFFICER
Officer
40$280,310$81,524
KEVIN R RIXMANNBASE LEAD
Highest-paid employee
40$259,333$50,280
CATHY L RICHARDSCHIEF ADMINISTRATIVE OFFICER
Key employee
40$229,358$73,536
KOLBY L KOLBETCHIEF CLINICAL OFFICER
Officer
40$242,943$53,853
GREGORY A THINGVOLDVP OPERATIONS
Key employee
40$205,441$50,966
KEITH M VELASKIRN ASSOCIATE
Highest-paid employee
40$189,265$63,971
LISA M KNIPPINGDIRECTOR FINANCE
Highest-paid employee
40$179,848$59,546
CAROLYN P INDIA-BLACKEXECUTIVE DIRECTOR ADMIN SRVCS
Highest-paid employee
40$172,889$66,276
ANDREW B TIDBALLROTOR WING PILOT
Highest-paid employee
40$192,569$41,166
JOE HELLIECHAIR
Trustee or director, Officer
2$0$0
ERIC LOHN MBA FHFMAVICE CHAIR
Trustee or director, Officer
2$0$0
KELLY SPRATTSECRETARY/TREASURER
Trustee or director, Officer
2$0$0
PATTY ALLENDIRECTOR
Trustee or director
1$0$0
BOB BEACHER RPHDIRECTOR
Trustee or director
1$0$0
KEVIN BORENDIRECTOR
Trustee or director
1$0$0
BRET HAAKE MDDIRECTOR
Trustee or director
1$0$0
BRIAN HOERNEMAN MDDIRECTOR
Trustee or director
1$0$0
JIM LESTE MS CHSPDIRECTOR
Trustee or director
1$0$0
STEVE STERNER MDDIRECTOR
Trustee or director
1$0$0
RJ FRASCONE MDDIRECTOR
Trustee or director
1$0$0
PETER BENKOWSKIDIRECTOR
Trustee or director
1$0$0
BJORN PETERSON MD FAEP FAEMSDIRECTOR
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
3673 LEXINGTON AVE N BOX 402 H-2, ARDEN HILLS, MN 55126-3197
In care of
% ROBERT SANNERUD CFO
Principal officer (990 for 2025)
JOSHUA HOWELL, 3673 LEXINGTON AVE N BOX 402 H-2, ARDEN HILLS, MN 55126
Signed the 990
LISA KNIPPING, CHIEF FINANCIAL OFFICER
Phone
(612) 638-4900
Return prepared by
CLIFTONLARSONALLEN LLP

Mission

THE MISSION OF LIFE LINK III IS SAFE AND EFFECTIVE AIR MEDICAL TRANSPORT. WE ACCOMPLISH THIS BY SETTING, HOLDING, AND ENHANCING THE STANDARD FOR EXCELLENCE IN PATIENT CARE, TRANSPORTATION, AND INDUSTRY LEADERSHIP.

990 for the year ended December 31, 2025

Program accomplishments

  • ROTOR WING SERVICESPROVIDES AIR TRANSPORTATION OF PATIENTS REQUIRING CRITICAL CARE AND EMERGENCY MEDICAL CARE IN HELICOPTERS CONFIGURED FOR MOBILE INTENSIVE CARE WITH 3,541 TRANSPORTS IN 2025. LIFE LINK III PROVIDES HELICOPTER AIR MEDICAL TRANSPORTATION INCLUDING ON-SCENE EMERGENCY RESPONSE AND INTER-FACILITY TRANSPORT 24 HOURS A DAY, 365 DAYS PER YEAR. WITH HELICOPTER BASES THROUGHOUT MINNESOTA AND WISCONSIN, LIFE LINK III TRANSPORTS ALL TYPES OF CRITICALLY ILL OR INJURED PATIENTS.
    Expenses $53,980,758 · revenue $70,018,499
  • FIXED WING SERVICESPROVIDES AIR TRANSPORTATION OF PATIENTS REQUIRING CRITICAL CARE AND EMERGENCY MEDICAL CARE IN FIXED WING AIRCRAFT CONFIGURED FOR MOBILE INTENSIVE CARE WITH 280 TRANSPORTS IN 2025. LIFE LINK III PROVIDES AIRPLANE AMBULANCE TRANSPORTATION THROUGHOUT THE UNITED STATES, 24 HOURS A DAY, 365 DAYS PER YEAR. LIFE LINK III HAS A DEDICATED, MEDICALLY-CONFIGURED AIRPLANE READY AT ALL TIMES TO TRANSPORT ALL TYPES OF CRITICALLY ILL OR INJURED PATIENTS.
    Expenses $5,311,663 · revenue $6,134,961
  • COMMUNITY EDUCATION AND SAFETYLIFE LINK III'S AIRPLANE AND HELICOPTER TRANSPORTATION SERVICES ARE ACCREDITED BY THE COMMISSION ON ACCREDITATION OF MEDICAL TRANSPORT SYSTEMS (CAMTS), WHICH REFLECTS THE ORGANIZATION'S COMMITMENT TO MEETING OR EXCEEDING THE HIGHEST STANDARDS OF PATIENT CARE, QUALITY AND SAFETY. LIFE LINK III IS ONE OF ONLY 60 MEDICAL TRANSPORTATION SERVICES NATIONALLY AND INTERNATIONALLY THAT ARE CAMTS ACCREDITED FOR THE TWO MODES OF CRITICAL CARE AIR MEDICAL TRANSPORTATION: ROTOR WING AND FIXED WING. LIFE LINK III SUCCESSFULLY COMPLETED THE REACCREDITATION PROCESS IN MARCH 2025 THAT EXTENDED ACCREDITATION THROUGH MARCH 2028.LIFE LINK III PROVIDES OUTREACH EDUCATION AND TRAINING TO PRE-HOSPITAL AND HOSPITAL-BASED HEALTHCARE PROVIDERS COVERING SUCH TOPICS AS HELICOPTER LANDING ZONE SET UP, SCENE SAFETY, PATIENT TRANSPORT PREPARATION AND OTHER PATIENT CARE TOPICS. LIFE LINK III ACTIVELY PARTICIPATES WITH THE COMMUNITIES IT SERVES, INCLUDING PUBLIC, INFORMATIONAL, SCHOOL, INJURY PREVENTION AND COMMUNITY EVENTS. IN 2025 THE ORGANIZATION DONATED CLINICIAN, PILOT, AND AIRCRAFT TIME FOR 354 SEPARATE COMMUNITY AND HEALTHCARE-RELATED EVENTS AND TRAININGS WITH MORE THAN 33,000 ESTIMATED ATTENDEES. LIFE LINK III WAS THE FIRST AND ONLY CRITICAL CARE TRANSPORT PROGRAM TO ACHIEVE THE AACN BEACON AWARD OF EXCELLENCE GOLD LEVEL. THIS PRESTIGIOUS AWARD RECOGNIZES EXCELLENCE IN CRITICAL CARE NURSING.IN ADDITION TO THE COMMUNITY AND HEALTHCARE-RELATED EDUCATION AND SAFETY EVENTS, LIFE LINK III CONTINUES TO SEEK NEW CHANNELS FOR DELIVERING EDUCATION TO EMERGENCY SERVICE, FIRST RESPONDER, AND HEALTHCARE PERSONNEL FROM MINNESOTA, WISCONSIN, AND SURROUNDING STATES. LIFE LINK III PROVIDES HIGH QUALITY CONTINUING EDUCATION WITH EXCEPTIONAL SPEAKERS AND SPECIAL GUESTS THROUGH BOTH ITS CLINICAL EDUCATIONAL PROGRAM AND LINKED EVENTS, A REGIONAL EDUCATIONAL SERIES THAT BRINGS EDUCATION TO THE REGION WITH THE GOAL OF ENHANCING SKILLS AND DEMONSTRATING TRANSPORT BEST PRACTICES FOR PROVIDERS OF ALL LEVELS, FROM RESCUE AND PRE-HOSPITAL SITUATIONS TO TRANSPORT AND IN-HOSPITAL TREATMENT.0
  • FINANCIAL ASSISTANCELIFE LINK III MAINTAINS A FINANCIAL ASSISTANCE PROGRAM CALLED COMMUNITY CARE. THIS PROGRAM PROVIDES CARE FOR THOSE WHO ARE UNINSURED OR UNABLE TO AFFORD THE COST OF SERVICES. WE MAINTAIN RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF COMMUNITY CARE UNDER THIS PROGRAM. APPLICANTS FOR OUR COMMUNITY CARE PROGRAM ARE REQUESTED TO PROVIDE CURRENT YEAR INCOME INFORMATION. WE USE INCOME-BASED CRITERIA IN OUR DETERMINATION OF COMMUNITY CARE AND USE 300% OF THE FEDERAL POVERTY GUIDELINES ESTABLISHED BY THE U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES IN DETERMINING ELIGIBILITY. IN 2025 THE COST OF PROVIDING CARE TO PATIENTS UNDER THIS PROGRAM WAS $1,895,596. LIFE LINK III PARTICIPATES IN GOVERNMENT PROGRAMS AND IS COMMITTED TO SERVING ALL PERSONS IN NEED REGARDLESS OF RACE, CREED, SEX, NATIONALITY, RELIGION, DISABILITY, AGE OR ABILITY TO PAY. TO PROMOTE ACCESS TO ALL INDIVIDUALS, LIFE LINK III PARTICIPATES IN THE FOLLOWING PUBLIC HEALTHCARE PROGRAMS: MEDICARE, MEDICAID (PRIMARILY MINNESOTA AND WISCONSIN), MINNESOTACARE, BADGERCARE, AND OTHER GENERAL ASSISTANCE PROGRAMS. PAYMENTS FROM THESE PROGRAMS FREQUENTLY DO NOT COVER THE COSTS LIFE LINK III INCURS TO SERVE PROGRAM BENEFICIARIES. IN 2025 THE COST OF HEALTH CARE SERVICES PROVIDED BY LIFE LINK III WAS $8,222,751 IN EXCESS OF THE REIMBURSEMENT RECEIVED FROM PUBLIC PROGRAMS.
  • PATIENT RECEIVABLES AND CREDIT POLICYPATIENT ACCOUNTS RECEIVABLE ARE UNCOLLATERALIZED PATIENT OBLIGATIONS THAT ARE STATED AT THE AMOUNT MANAGEMENT EXPECTS TO COLLECT FROM OUTSTANDING BALANCES. THESE OBLIGATIONS ARE PRIMARILY FROM LOCAL RESIDENTS, MOST OF WHOM ARE INSURED UNDER THIRD-PARTY PAYORS ON THE PATIENTS' BEHALF. OR, IF THE PATIENT IS UNINSURED, THE PATIENT RECEIVES AN AUTOMATIC DISCOUNT EQUAL TO THE DISCOUNT GIVEN THE ORGANIZATIONS LARGEST THIRD PARTY PAYER, THEN THAT PATIENT IS BILLED DIRECTLY. ONCE CLAIMS ARE SETTLED WITH THE PRIMARY PAYER, ANY SECONDARY INSURANCE IS BILLED AND PATIENTS ARE BILLED FOR COPAY AND DEDUCTIBLE AMOUNTS THAT ARE PATIENTS' RESPONSIBILITY. PAYMENTS ON PATIENT ACCOUNTS RECEIVABLE ARE APPLIED TO THE SPECIFIC CLAIM IDENTIFIED ON THE REMITTANCE ADVICE OR STATEMENT. LIFE LINK III DOES NOT HAVE A POLICY TO CHARGE INTEREST ON PAST DUE ACCOUNTS. PATIENT ACCOUNTS RECEIVABLE ARE REDUCED BY AN ALLOWANCE FOR DOUBTFUL ACCOUNTS. IN EVALUATING THE COLLECTABILITY OF PATIENT ACCOUNTS RECEIVABLE, THE ORGANIZATION ANALYZES ITS COLLECTION HISTORY AND IDENTIFIES TRENDS FOR EACH OF ITS MAJOR PAYOR SOURCES OF REVENUE TO ESTIMATE THE APPROPRIATE ALLOWANCE FOR DOUBTFUL ACCOUNTS AND PROVISION FOR BAD DEBTS. MANAGEMENT REGULARLY REVIEWS DATA ABOUT THESE MAJOR PAYOR SOURCES OF REVENUE IN EVALUATING THE SUFFICIENCY OF THE ALLOWANCE FOR DOUBTFUL ACCOUNTS. FOR RECEIVABLES ASSOCIATED WITH SERVICES PROVIDED TO PATIENTS WHO HAVE THIRD-PARTY COVERAGE, THE ORGANIZATION ANALYZES CONTRACTUALLY DUE AMOUNTS AND PROVIDES AN ALLOWANCE FOR DOUBTFUL ACCOUNTS, A PROVISION FOR BAD DEBTS AND COMMUNITY CARE. FOR RECEIVABLES ASSOCIATED WITH SELF-PAY PATIENTS (WHICH INCLUDES BOTH PATIENTS WITHOUT INSURANCE AND PATIENTS WITH DEDUCTIBLE AND COPAYMENT BALANCES DUE FOR WHICH THIRD-PARTY COVERAGE EXISTS FOR PART OF THE BILL), THE ORGANIZATION RECORDS A SIGNIFICANT PROVISION FOR BAD DEBTS IN THE PERIOD OF SERVICE ON THE BASIS OF ITS PAST EXPERIENCE, WHICH INDICATES THAT MANY PATIENTS ARE UNABLE OR UNWILLING TO PAY THE PORTION OF THEIR BILL FOR WHICH THEY ARE FINANCIALLY RESPONSIBLE. THE DIFFERENCE BETWEEN THE STANDARD RATES (OR DISCOUNTED RATES IF NEGOTIATED) AND THE AMOUNTS ACTUALLY COLLECTED AFTER ALL REASONABLE COLLECTION EFFORTS HAVE BEEN EXHAUSTED IS CHARGED OFF AGAINST THE ALLOWANCE FOR DOUBTFUL ACCOUNTS. IN 2025 THESE BAD DEBTS TOTALED $9,600,328.PATIENT ACCOUNTS RECEIVABLE ARE RECORDED IN THE ACCOMPANYING BALANCE SHEET NET OF CONTRACTUAL ADJUSTMENTS AND AN ALLOWANCE FOR DOUBTFUL ACCOUNTS.IT IS UNKNOWN HOW MUCH BAD DEBT EXPENSE, IF ANY, REASONABLY COULD BE ATTRIBUTABLE TO PERSONS WHO LIKELY WOULD QUALIFY FOR FINANCIAL ASSISTANCE UNDER OUR COMMUNITY CARE PROGRAM.

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
41-1518013
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1986
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Health care (E62)
Assets (IRS master file)
$80,530,818
Income (IRS master file)
$88,702,022

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$79,781,905$69,478,975$80,530,818XML
990-TDecember 2025–––IRS
990December 2024$62,526,610$62,268,267$77,953,749XML
990-TDecember 2024–––IRS
990December 2023$61,508,292$63,733,422$87,360,727XML
990-TDecember 2023–––IRS
990December 2022$60,313,930$59,679,954$96,972,913IRS
990-TDecember 2022–––IRS
990December 2021–––IRS
990-TDecember 2021–––IRS
990December 2020–––IRS
990-TDecember 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 41-1518013).

Questions about CRITICAL CARE SERVICES INC

What is the EIN of CRITICAL CARE SERVICES INC?
The employer identification number (EIN) of CRITICAL CARE SERVICES INC is 41-1518013.
Is CRITICAL CARE SERVICES INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
Are donations to CRITICAL CARE SERVICES INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does CRITICAL CARE SERVICES INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of CRITICAL CARE SERVICES INC due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did CRITICAL CARE SERVICES INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of CRITICAL CARE SERVICES INC?
The 990 for the year ended December 31, 2025 names JOSHUA HOWELL.
Who are the officers and directors of CRITICAL CARE SERVICES INC?
The 990 for the year ended December 31, 2025 lists 21 people; 10 received compensation from the organization, the highest $393,999 (JOSHUA M HOWELL, PRESIDENT AND CEO).
How much revenue does CRITICAL CARE SERVICES INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $79,781,905, expenses of $69,478,975 and total assets of $80,530,818 at year end.

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