2024-11-11T09:50:49-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2023-01-01 746069951 NATIONAL BOARD OF CHIROPRACTIC EXAMINERS NATI 9703569100 901 54TH AVE GREELEY CO 80634 NORMAN E OUZTS JR DC CEO 9703569100 2024-11-08 1 1 SARAH HINTZ P00492291 3037795710 2024-11-08 2023 2024-10-15 13:58:12Z NORMAN E OUZTS JR DC 901 54TH AVE GREELEY CO 80634 24145897 0 X NBCE.ORG X 1963 TX PREPARATION AND ADMINISTRATION OF NATIONAL LICENSURE EXAMINATIONS FOR THE CHIROPRACTIC PROFESSION. 11 7 42 0 312900 0 0 0 15237898 15374142 1146072 1448710 -201376 -17374 16182594 16805478 1149287 1236505 0 0 5170155 5378716 0 0 0 6922961 8564948 13242403 15180169 2940191 1625309 44850135 49730199 3814584 5274988 41035551 44455211 PREPARATION AND ADMINISTRATION OF NATIONAL LICENSURE EXAMINATIONS FOR THE CHIROPRACTIC PROFESSION. 0 0 PREPARATION AND ADMINISTRATION OF NATIONAL LICENSURE EXAMINATIONS FOR THE CHIROPRACTIC PROFESSION. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 1 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 111 0 1 42 1 1 1 0 0 0 0 0 0 0 X 11 7 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X MELISSA STOCKBERGER 9703569100 901 54TH AVE GREELEY CO 80634 KARLOS BOGHOSIAN DC PRESIDENT 13.00 X X 60333 0 0 JAMES BUCHANAN DC DIRECTOR 5.00 X 28233 0 0 KAREN CAMPION BROWN DC DIRECTOR 3.00 X 19355 0 0 ROBERT DASCHNER DC DIRECTOR 4.00 X 23833 0 0 GARY DIBENEDETTO DC DIRECTOR 6.00 X 32128 0 0 MARGARET FREIHAUT DC TREASURER 13.00 X X 66105 0 0 DANITA HEAGY DC DIRECTOR 5.00 X 31400 0 0 JASON JAEGER DC VICE PRESIDENT 5.00 X X 27033 0 0 DONNA MANNELLO DC DIRECTOR (THRU 5/23) 3.00 X 16800 0 0 LEROY OTTO DC SECRETARY 9.00 X X 49906 0 0 STEVEN ROBERTS JD DIRECTOR 5.00 X 26233 0 0 CAROL WINKLER DC DIRECTOR 6.00 X 34068 0 0 NORMAN E OUZTS JR CHIEF EXECUTIVE OFFICER 40.00 X 343390 0 36494 MELISSA J STOCKBERGER CHIEF FINANCIAL OFFICER 40.00 X 203232 0 28900 BRUCE L SHOTTS VP OF TESTING 40.00 X 187058 0 22883 TAMARA A STERLING VP OF ADMINISTRATION 40.00 X 168129 0 26724 IGOR G HIMELFARB DIRECTOR OF PSYCHOMETRICS 40.00 X 184475 0 22598 ANDREW R GOW PRACTICAL TESTING MANAGER 40.00 X 163065 0 21650 JESSE R LOPEZ IT MANAGER 40.00 X 146602 0 28741 MICHELE K FISHER TEST PRODUCTION MANAGER 40.00 X 135779 0 19769 GREG L CRAWFORD COMPUTER BASED TESTING MANAGER 40.00 X 129278 0 24689 2076435 0 232448 15 0 1 0 APPLEONE EMPLOYMENT SERVICES PO BOX 29048 GLENDALE CA 912099048 TEMPORARY EMPLOYMENT AGENCY 2367659 PROMETRIC BOX 223608 PITTSBURGH PA 152512608 CBT EXAM ADMINISTRATION 910018 SURPASS ASSESSMENT INC 224 VALLEY CREEK BLVD STE 210 EXTON PA 19341 EXAM ITEM BANKING PLATFORM 293500 TOPTAL 2810 N CHURCH ST 36879 WILMINGTON DE 198024447 CONTRACTED IT DEVELOPER 238133 ZAK GEORGE LANDSCAPING 335 S SUMMIT VIEW DRIVE FORT COLLINS CO 80524 LANDSCAPE MAINTENANCE 117821 5 EXAMINATION FEES 611710 15162385 14914885 247500 OTHER SERVICES 611710 211757 146357 65400 15374142 1604654 1604654 98787 116161 -17374 -17374 -17374 7068314 7213017 11241 -144703 -11241 -155944 -155944 16805478 15061242 312900 1431336 1200242 10000 26263 1432237 2909748 157792 608468 270471 129362 29393 56795 194827 67168 533308 142246 655747 446434 227840 353685 152764 EXAM ADMINISTRATION 3864664 CARES ACT ERC REPAYMENT 811027 EXAM PREPARATION 322312 BAD DEBT & BANK CHARGES 299551 277825 15180169 7369706 9576349 3275 62746 351552 376219 10119772 5247726 5080504 4872046 29482886 33123546 2562212 1719293 44850135 49730199 590831 1738481 3212941 3513114 10812 23393 3814584 5274988 X 41035551 44455211 41035551 44455211 44850135 49730199 1625309 1794351 0 X X 0 1 X 1 0 1576997 1576997 6429547 3419820 3009727 446746 320838 125908 1605214 1507068 98146 61268 61268 4872046 FINANCE LEASE LIABILITY 291 OPERATING LEASE LIABILITY 21102 SECURITY DEPOSIT 2000 23393 X 18599977 1794351 45702 1840053 16759924 56795 -11241 45554 16805478 15180317 45702 11241 56943 15123374 56795 56795 15180169 PART X, LINE 2: NBCE IS A NOT-FOR-PROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE, EXCEPT FOR ACTIVITIES THAT CREATE UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION. EBAS IS A SINGLE MEMBER LIMITED LIABILITY COMPANY, WITH NBCE AS THE SOLE MEMBER, AND ACCORDINGLY, IS CLASSIFIED AS A DISREGARDED ENTITY FOR INCOME TAX PURPOSES. EBAS REVENUES, EXPENDITURES AND ACTIVITIES ARE ATTRIBUTED TO NBCE FOR REPORTING WITH THE INTERNAL REVENUE SERVICE. THE ORGANIZATION HAS NO INCOME FROM BUSINESS UNRELATED TO ITS EXEMPT PURPOSE, AND ACCORDINGLY NO LIABILITY FOR FEDERAL INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION UTILIZES THE PROVISIONS OF ASC 740, PERTAINING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE PRONOUNCEMENT REQUIRES THE USE OF A MORE-LIKELY-THAN-NOT RECOGNITION CRITERIA BEFORE AND SEPERATE FROM THE MEASUREMENT OF A TAX POSITION. AN ENTITY SHALL INITIALLY RECOGNIZE THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. WITH RESPECT TO THE ASSOCIATION, THIS WOULD PRIMARILY RELATE TO THE DETERMINATION OF UNRELATED BUSINESS TAXABLE INCOME, AND TO THE MAINTENANCE OF IT'S EXEMPT TAX STATUS. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF ASSETS NETTED WITH EXPENSES ON THE FINANCIAL STATEMENTS -11,241. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF ASSETS REPORTED AS REVENUE ON THE 990 11,241. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS GIVEN 11263 NORTH AMERICA 0 0 GRANTS GIVEN 15000 EAST ASIA AND THE PACIFIC 0 0 TRAVEL 56230 NORTH AMERICA 0 0 TESTING REVENUE CENTRAL AMERICA AND THE CARIBBEAN 0 0 TESTING REVENUE EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 TESTING REVENUE EAST ASIA AND THE PACIFIC 0 0 TESTING REVENUE 0 0 0 0 0 0 82493 0 82493 EUROPE (INCLUDING ICELAND & GREENLAND) SPINEWEEK SPONSORSHIP CHIROPRACTIC DAY 11263 WIRE 0 N/A N/A NORTH AMERICA CONFERENCE ASSISTANCE 15000 CHECK 0 N/A N/A 0 2 0 0 0 0 0 0 PART I, LINE 2: THE NATIONAL BOARD OF CHIROPRACTIC EXAMINERS MONITORS THE USE OF FINANCIAL ASSISTANCE FUNDS BY THE FOLLOWING FINANCIAL ASSISTANCE GUIDELINES: - FINANCIAL ASSISTANCE MAY BE PROVIDED TO ANY ENTITY (DOMESTIC OR INTERNATIONAL), AS LONG AS THE FUNDS WILL BE USED TO FURTHER NBCE'S STATED PURPOSE AND THE CHIROPRACTIC PROFESSION. -FINANCIAL ASSISTANCE MAY NOT RESULT IN PERSONAL BENEFIT TO A MEMBER OF THE NBCE BOARD OF DIRECTORS OR STAFF. FINANCIAL ASSISTANCE MAY NOT BE FOR RELIGIOUS PURPOSES OR DEBT REDUCTION. - FINANCIAL ASSISTANCE REQUESTS MUST BE SUBMITTED, IN WRITING AND ON THE REQUESTING ORGANIZATION'S OFFICIAL STATIONARY TO THE NBCE CHIEF EXECUTIVE OFFICER (CEO). REQUESTS MUST BE FOR A SPECIFIC MONETARY AMOUNT AND PROVIDE A DETAILED DESCRIPTION OF HOW THE FUNDS WILL BE SPENT. ADDITIONAL INFORMATION MAY BE REQUESTED TO ASSIST THE NBCE BOARD OF DIRECTORS IN ITS DECISION-MAKING PROCESS. - THE NBCE BOARD OF DIRECTOR'S MUST APPROVE THE DISTRIBUTION OF ALL DESIGNATED FINANCIAL ASSISTANCE FUNDS. WRITTEN REQUESTS WILL BE REVIEWED BY THE BOARD THROUGHOUT THE YEAR AT SCHEDULED BOARD MEETINGS. THE NBCE BOARD OF DIRECTORS RESERVES THE RIGHT TO MAKE FINANCIAL DONATIONS TO QUALIFIED ENTITIES WITHOUT WRITTEN REQUEST. SELECTED RECIPIENTS WILL BE NOTIFIED, IN WRITING, OF THE TOTAL AWARDED AMOUNT ALONG WITH ANY RESTRICTIONS ASSOCIATED WITH THE FINANCIAL ASSISTANCE. 1 ASSOCIATION OF CHIROPRACTIC COLLEGES (ACC) 4424 MONTGOMERY AVE SUITE 202 BETHESDA MD 20814 943082686 501(C)(6) 148515 0 N/A N/A RESEARCH AWARDS & GENERAL SUPPORT FEDERATION OF CHIROPRACTIC LICENSING BOARDS (FCLB) 5401 WEST 10TH ST STE 101 GREELEY CO 80634 830208564 501(C)(3) 824227 0 N/A N/A OPERATIONAL SUPPORT FOUNDATION FOR CHIROPRACTIC PROGRESS (F4CP) PO BOX 869 GEORGETOWN CA 95634 202137895 501(C)(6) 35000 0 N/A N/A GENERAL SUPPORT FOUNDATION FOR THE ADVANCEMENT OF CHIROPRACTIC TENETS AND SERVICES INC 6400 ARLINGTON BLVD STE 650 FALLS CHURCH VA 22042 871520682 501(C)(3) 26000 0 N/A N/A GENERAL SUPPORT NCMIC FOUNDATION 14001 UNIVERSITY AVE CLIVE IA 50325 680570762 501(C)(3) 100000 0 N/A N/A TO FUND THE NCMIC FOUNDATION GEORGE MCANDREWS FUND UNIVERSITY OF SOUTH FLORIDA PO BOX 737443 DALLAS TX 75373 593102112 501(C)(3) 15000 0 N/A N/A TO FUND THE BIOMECHANICAL AND MRI-BASED OUTCOMES OF LUMBAR NON-SURGICAL SPINAL DECOMPRESSION PROJECT'S CHIROPRACTIC STUDENT PRECEPTORSHIP STIPEND. WOMEN CHIROPRACTORS 8584 N CANTON CENTER RD CANTON MI 48187 820989283 501(C)(3) 10000 0 N/A N/A SPONSORSHIP 5 2 SCHOLARSHIPS 4 10000 0 N/A N/A PART I, LINE 2: THE NATIONAL BOARD OF CHIROPRACTIC EXAMINERS MONITORS THE USE OF FINANCIAL ASSISTANCE FUNDS BY THE FOLLOWING FINANCIAL ASSISTANCE GUIDELINES: - FINANCIAL ASSISTANCE MAY BE PROVIDED TO ANY ENTITY (DOMESTIC OR INTERNATIONAL), AS LONG AS THE FUNDS WILL BE USED TO FURTHER NBCE'S STATED PURPOSE AND THE CHIROPRACTIC PROFESSION. -FINANCIAL ASSISTANCE MAY NOT RESULT IN PERSONAL BENEFIT TO A MEMBER OF THE NBCE BOARD OF DIRECTORS OR STAFF. FINANCIAL ASSISTANCE MAY NOT BE FOR RELIGIOUS PURPOSES OR DEBT REDUCTION. - FINANCIAL ASSISTANCE REQUESTS MUST BE SUBMITTED IN WRITING AND ON THE REQUESTING ORGANIZATION'S OFFICIAL STATIONARY TO THE NBCE CHIEF EXECUTIVE OFFICER (CEO). REQUESTS MUST BE FOR A SPECIFIC MONETARY AMOUNT AND PROVIDE A DETAILED DESCRIPTION OF HOW THE FUNDS WILL BE SPENT. ADDITIONAL INFORMATION MAY BE REQUESTED TO ASSIST THE NBCE BOARD OF DIRECTORS IN ITS DECISION-MAKING PROCESS. - THE NBCE BOARD OF DIRECTOR'S MUST APPROVE THE DISTRIBUTION OF ALL DESIGNATED FINANCIAL ASSISTANCE FUNDS. WRITTEN REQUESTS WILL BE REVIEWED BY THE BOARD THROUGHOUT THE YEAR AT SCHEDULED BOARD MEETINGS. THE NBCE BOARD OF DIRECTORS RESERVES THE RIGHT TO MAKE FINANCIAL DONATIONS TO QUALIFIED ENTITIES WITHOUT WRITTEN REQUEST. SELECTED RECIPIENTS WILL BE NOTIFIED, IN WRITING, OF THE TOTAL AWARDED AMOUNT ALONG WITH ANY RESTRICTIONS ASSOCIATED WITH THE FINANCIAL ASSISTANCE. X X 1 1 X X X 0 0 0 1 NORMAN E OUZTS JR CHIEF EXECUTIVE OFFICER 273693 0 60380 0 9317 0 19800 0 16694 0 379884 0 0 0 MELISSA J STOCKBERGER CHIEF FINANCIAL OFFICER 179014 0 23943 0 275 0 12940 0 15960 0 232132 0 0 0 BRUCE L SHOTTS VP OF TESTING 170738 0 16320 0 0 0 11333 0 11550 0 209941 0 0 0 IGOR G HIMELFARB DIRECTOR OF PSYCHOMETRICS 170811 0 13664 0 0 0 11060 0 11538 0 207073 0 0 0 TAMARA A STERLING VP OF ADMINISTRATION 149330 0 18799 0 0 0 10562 0 16162 0 194853 0 0 0 ANDREW R GOW PRACTICAL TESTING MANAGER 149349 0 13491 0 225 0 9789 0 11861 0 184715 0 0 0 JESSE R LOPEZ IT MANAGER 125760 0 11704 0 9138 0 8345 0 20396 0 175343 0 0 0 MICHELE K FISHER TEST PRODUCTION MANAGER 122870 0 12884 0 25 0 8253 0 11516 0 155548 0 0 0 GREG L CRAWFORD COMPUTER BASED TESTING MANAGER 116288 0 12990 0 0 0 8334 0 16355 0 153967 0 0 0 PART I, LINE 1A IN 2023, BOARD MEMBER, DR. LEROY OTTO WAS REIMBURSED FOR FIRST CLASS AIRFARE, FOR BUSINESS TRAVEL, AND BOARD MEMBER, DR. KARLOS BOGHOSIAN WAS REIMBURSED $10,000 (TOTAL AIRFARE WAS $14,430), FOR DELTA ONE AIRFARE FOR BUSINESS TRAVEL TO AUSTRALIA. ALL NBCE EMPLOYEES ARE ELIGABLE TO BE REIMBURSED UP TO $25 PER MONTH FOR HEALTH CLUB DUES. IN 2023, MELISSA STOCKBERGER, ANDREW GOW, JESSE LOPEZ, AND MICHELE FISHER RECEIVED THIS REIMBURSEMENT. PART I, LINE 7 THE BOARD OF DIRECTORS DETERMINES THE CEO'S ANNUAL BONUS BASED UPON THEIR ANNUAL PERFORMANCE REVIEW. STAFF BONUSES ARE NOT TYPICALLY PROVIDED; HOWEVER, THEY WERE PROVIDED IN 2022 AND 2023 BASED UPON AN INCREASED WORKLOAD PLACED ON STAFF. ADDITIONALLY, STAFF RECEIVE A MINIMAL ANNUAL SUMMER BONUS BASED UPON POSITION, AND A MINIMAL ANNUAL HOLIDAY BONUS BASED ON TENURE. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF THE OFFICERS OF THE NBCE BOARD, INCLUDING THE PRESIDENT, VICE PRESIDENT, TREASURER AND SECRETARY. WHEN NECESSARY, THE EXECUTIVE COMMITTEE WILL MAKE EMERGENCY DECISIONS ON BEHALF OF THE BOARD WHEN IT IS NOT POSSIBLE TO ASSEMBLE A QUORUM OF THE BOARD. THE EXECUTIVE COMMITTEE MAY ALSO APPROVE ANY UNBUDGETED TRAVEL FOR BOARD MEMBERS AND AUTHORIZE UNBUDGETED EXPENDITURES UP TO $25,000. THE AUDIT COMMITTEE CURRENTLY CONSISTS OF ONE BOARD MEMBER AND TWO NON-BOARD MEMBERS. THE TREASURER IS CONSIDERED AN EX-OFFICIO MEMBER OF THE COMMITTEE AND MAY NOT EXERCISE A VOTE. THE AUDIT COMMITTEE OVERSEES THE ANNUAL INDEPENDENT AUDIT PROCESS WHICH INCLUDES APPOINTMENT OF THE INDEPENDENT AUDITOR TO BE ENGAGED BY THE NBCE, APPROVAL OF ANY NON-AUDIT SERVICE ENGAGEMENTS OF THE AUDITOR, ESTABLISHMENT OF THE AUDIT FEES, REVIEW OF THE ANNUAL AUDIT REPORT, PRESENTATION OF THE AUDIT REPORT TO THE BOARD OF DIRECTORS FOR APPROVAL BY THE BOARD, AND EVALUATION OF THE INDEPENDENT AUDITOR'S PERFORMANCE. AUDIT COMMITTEE MEMBERS WHO ARE NON-BOARD MEMBERS RECEIVE $1,000 IN COMPENSATION PER YEAR. FORM 990, PART VI, SECTION A, LINE 7A THE STATE DELEGATES HAVE THE AUTHORITY TO ELECT THE FIVE DISTRICT DIRECTORS WHO ARE PART OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B THE STATE DELEGATES MUST APPROVE BOTH THE BYLAW CHANGES AND DISSOLUTION OF THE CORPORATION UPON THE RECOMMENDATION FROM THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER, CHIEF EXECUTIVE OFFICER, THE AUDIT COMMITTEE, AND THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING THE RETURN WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, OFFICER AND COMMITTEE MEMBER IS UNDER A CONTINUING OBLIGATION TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST AS SOON AS IT IS KNOWN OR REASONABLY SHOULD BE KNOWN. IN FURTHERANCE OF THIS FUNDAMENTAL AND COMPREHENSIVE OBLIGATION, EACH DIRECTOR, OFFICER AND COMMITTEE MEMBER IS EXPECTED TO COMPLY WITH THE OBLIGATION TO FILE PERIODIC REPORTS WITH NBCE OF POTENTIAL AND ACTUAL CONFLICTS OF INTEREST. HOWEVER, A DIRECTOR'S, OFFICER'S OR COMMITTEE MEMBER'S OBLIGATION TO MAKE SUCH PERIODIC REPORTS DOES NOT RELIEVE HIM OR HER OF THE OBLIGATION AT ALL TIMES TO ENSURE THAT HE OR SHE IS MAKING CONTINUOUS DISCLOSURE OF POTENTIAL AND ACTUAL CONFLICTS OF INTEREST, INCLUDING IN ADVANCE OF ANY PARTICULAR ACTION TO BE TAKEN BY NBCE THAT COULD BE AFFECTED BY A POTENTIAL OR ACTUAL CONFLICT OF INTEREST OF SUCH DIRECTOR, OFFICER OR COMMITTEE MEMBER. IF A CONFLICT EXISTS, THE INTERESTED PERSON SHALL NOT VOTE ON SUCH MATTER, ACTION OR TRANSACTION. THE INTERESTED PERSON SHALL LEAVE THE ROOM DURING THE FINAL DISCUSSION AND VOTE ON THE MATTER, ACTION OR TRANSACTION, UNLESS THE BOARD OR COMMITTEE INDICATES ITS DESIRE TO HAVE THE INTERESTED PERSON PRESENT. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE MEETS TO REVIEW AND NEGOTIATE THE CHIEF EXECUTIVE OFFICER'S CONTRACT EVERY YEAR, AND THE BOARD OF DIRECTORS IS NOTIFIED AND APPROVES THE FINAL RESULTING CONTRACT. THE PROCESS TO DETERMINE APPROPRIATE COMPENSATION INCLUDES THE USE OF AN INDEPENDENT COMPENSATION CONSULTANT AND REVIEW OF RELEVANT COMPENSATION STUDIES. THE LAST REVIEW OF KEY EMPLOYEE COMPENSATION OCCURRED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION POSTS THE CURRENT BYLAWS AND AUDITED FINANCIAL STATEMENTS ON THEIR WEBSITE EVERY YEAR, ONE WEEK PRIOR TO THEIR ANNUAL MEETING, IN THE ORGANIZATION'S ANNUAL REPORT. PRINTED COPIES OF THE CONFLICT OF INTEREST POLICY AND THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. 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