2020-11-16T12:40:24-06:00 2019-12-31 MILLER COOPER & CO LTD 1751 Lake Cook Road Suite 400 Deerfield IL 60015 990 2019-01-01 362170137 Institute of Gas Technology % JAMES F INGOLD INST 8477680500 1700 S Mount Prospect Road Des Plaines IL 600181804 JAMES F INGOLD SVP FINANCE, TREASUR 8477680804 2020-11-16 true Steven R Glover P00253365 8472055000 73.209.166.38 15866820203215000010 2020-11-16 P 8FD0CFFA580460E3A07222F9A4079858DC4C5A88 8FD0CFFA580460E3A07222F9A4079858DC4C5A88 2019 2021-01-29 14:40:06Z JAMES F INGOLD 1700 S Mount Prospect Road Des Plaines IL 600181804 145497409 false X https://www.gti.energy/ X 1941 IL GAS TECHNOLOGY INSTITUTE SOLVES IMPORTANT ENERGY CHALLENGES THROUGH RESEARCH, TRAINING, AND EDUCATION PROGRAMS. 13 13 293 9311532 0 29146615 48023197 69476140 76016734 2264263 1989025 3888667 7214510 104775685 133243466 250000 0 0 0 36205905 39946530 0 0 0 70157430 90931140 106613335 130877670 -1837650 2365796 126679676 146392354 42007878 47063923 84671798 99328431 GAS TECHNOLOGY INSTITUTE IS A LEADING RESEARCH, DEVELOPMENT AND TRAINING ORGANIZATION IN NATURAL GAS ADDRESSING ENERGY AND ENVIRONMENTAL CHALLENGES TO ENABLE A SECURE, ABUNDANT, AND AFFORDABLE ENERGY FUTURE. false false 89045862 120695863 Sponsored energy and environmental research and development. Program services expenses include direct costs on projects only and exclude allocation of any indirect costs. Estimated number of clients: 248 1865909 3344068 Education program and services. Program services expenses include direct costs on projects only, and exclude allocation of any indrect costs. Estimated number of clients: 320 90911771 true false false true false false false false false false true false false true true false false true false false true false false false false false false false false true false false false false false false false false false false false false false true true true false false true 174 0 true 293 true true true false false false false false false false false false true false X 13 13 false false false false true true true true true false false true true true true true true true true false CA IL X JAMES F INGOLD 8477680804 1700 S MOUNT PROSPECT ROAD DES PLAINES IL 60018 MR DAVID C CARROLL PRESIDENT & CEO 40.0 0.0 X 1307378 0 66234 MR JAMES F INGOLD SVP FINANCE, TREASURER AND CFO 40.0 0.0 X 510680 0 76820 MR RONALD N SNEDIC SVP CORPORATE DEVELOPMENT 40.0 0.0 X 481309 0 77779 MR QUINTON B FORD ACT GENRL COUNSEL AND CORP SEC 40.0 0.0 X 315326 0 76293 MR DONALD STEVENSON EXECUTIVE DIRECTOR R&D 40.0 0.0 X 300036 0 75620 MR WILLIAM LISS M.D. ENERGY DELIVERY AND UTILI 40.0 0.0 X 286469 0 72884 MR ANTHONY H EASTLAN DIRECTOR R&D 40.0 0.0 X 273778 0 72996 MR RICHARD M KAELIN VP GOVERNMENT AFFAIRS 40.0 0.0 X 273800 0 65287 MR VANN BUSH M.D. ENERGY SUPPLY & CONVERSIO 30.0 0.0 X 270750 0 59319 MS PAULA A GANT SVP, Corp Strat & Innov 40.0 0.0 X 290079 0 30287 MR JOHN L MARION Sr Director Programs 40.0 0.0 X 269761 0 43105 MR JAMES P SEABA Sr Director Tech Development 40.0 0.0 X 255535 0 46856 MR ANTHONY T LINDSAY DIRECTOR R&D 40.0 0.0 X 240974 0 58447 MR KENT PERRY EXECUTIVE DIRECTOR, R&D 40.0 0.0 X 243883 0 50228 MR MICHAEL A RUTKOWS SVP, Operations 40.0 0.0 X 262371 0 30232 MR MARKUS LESEMANN Dir Business Development 40.0 0.0 X 240755 0 36912 MR RODNEY C RINHOLM Exec Director Business Develop 40.0 0.0 X 238441 0 37323 MR ARTHUR CORBIN DIRECTOR 1.0 0.0 X 0 0 0 MR JOHN HOFMEISTER DIRECTOR 0.85 0.0 X 0 0 0 MS REBECCA RANICH VICE CHAIRWOMAN 0.92 0.0 X 0 0 0 MR DAVID F SMITH DIRECTOR 0.85 0.0 X 0 0 0 MR JOHN W SOMERHALDE DIRECTOR 0.85 0.0 X 0 0 0 MS LORI TRAWEEK DIRECTOR 1.08 0.0 X 0 0 0 MR MARC FLORETTE DIRECTOR 0.69 0.0 X 0 0 0 MR NICK STAVROPOULOS DIRECTOR 0.85 0.0 X 0 0 0 MR CARLOS CABRERA DIRECTOR 0.69 0.0 X 0 0 0 MR BRET LANE CHAIR 1.31 0.0 X 0 0 0 MR STEVEN L MUELLER DIRECTOR 0.85 0.0 X 0 0 0 MR ADRIAN CHAPMAN DIRECTOR 0.85 0.0 X 0 0 0 MS KIMBERLY S GREENE DIRECTOR 0.54 0.0 X 0 0 0 MR MICHAEL WEBBER DIRECTOR 0.54 0.0 X 0 0 0 6061325 0 976622 17 false true false OPTIMUS INDUSTRIES LLC 5727 S Lewis Suite 600 TULSA OK 74105 Equip Fbctn & Instl 6551468 CARNOT COMPRESSION LLC 5610 SCOTTS VALLEY DR SUITE B 513 SCOTTA VALLEY CA 95066 DESIGN & FABRICATION 615517 PAULEY ERICKSON AND KOTTIS PC 2800 W HIGGINS SUITE 365 HOFFMAN ESTATES IL 60169 INTELLECTUAL PRPTY 678691 BPI GROUP LLC 181 W Madison St Ste 3700 CHICAGO IL 60602 MANAGEMENT/HR CONSUL 315375 TUBE BENDING INC 13356 MANHASSET RD APPLE VALLEY CA 92308 FABRICATION 994995 157 48023197 48023197 INDUSTRY SPONSORED RESEARCH 541700 73275038 64515972 8759066 EDUCATION/PROGRAM DEVELOPMENT 611710 2741696 2741696 76016734 1467983 533998 933985 0 4695562 4695562 601041 601041 0 601041 601041 12774985 12253943 521042 521042 521042 0 0 0 0 0 0 0 0 0 EQUITY IN EARNINGS/(LOSS) OF AFFILIATES 541900 1802347 -8620 1810967 ADMIN SERVICES 561000 27088 27088 RECOVERY OF LOSS 900099 86517 86517 1955 1955 1917907 133243466 67257668 9311532 8651069 0 0 0 0 7262282 686955 6575327 0 0 23654411 10862398 12792013 0 2880764 1169088 1711676 0 3926658 1536606 2390052 0 2222415 839798 1382617 0 508843 508843 0 153176 153176 0 212362 212362 0 167087 167087 0 0 0 -273404 -273404 0 52837213 52262682 574531 0 212133 212133 0 19509044 18214470 1294574 0 1268558 1268558 0 416084 416084 0 3453046 33498 3419548 0 2263123 1250256 1012867 0 0 220638 160097 60541 77057 77057 0 3793056 1499386 2293670 535274 535274 OTHER DIRECT COSTS OF SPONSORE 2396537 2396537 NON OP POSTRETIREMENT BEN. EXP -598397 -598397 BAD DEBT EXPENSE 126000 126000 OTHER EXPENSES 3436710 3436710 217000 217000 0 130877670 90911771 39965899 0 4021151 1156386 509121 829152 0 0 27836347 35025813 0 0 0 0 7359853 8509853 0 0 371761 805162 45933117 36820760 9271976 9112357 54218526 62129280 5916812 7741239 0 0 9750000 8250000 7424129 12833112 126679676 146392354 30946231 33362740 0 0 10841770 11427627 0 0 0 0 0 0 0 0 0 2000000 219877 273556 42007878 47063923 X 84671798 99328431 0 0 84671798 99328431 126679676 146392354 X 2365796 8678338 3612499 X false true X true true true X 17252788 32846889 24337582 29146615 48023197 151607071 27751198 35488377 37440235 56778279 67344184 224802273 0 0 0 45003986 68335266 61777817 85924894 115367381 376409344 0 13566375 16149327 24611115 33414363 27364155 115105335 13566375 16149327 24611115 33414363 27364155 115105335 261304009 3104884 10780036 1966231 4867844 8041556 28760551 0 3104884 10780036 1966231 4867844 8041556 28760551 59579 1597594 3271 3373 1956 1665773 0 48168449 80712896 63747319 90796111 123410893 406835668 0.64228 0.60735 0.07069 0.07521 X false true false false false false true 167087 false false 167087 false SCH C PART II-B LINE 1G GTI'S LOBBYING ACTIVITIES CONSIST OF AN EFFORT TO EDUCATE CONGRESS ON THE NEED TO SUPPORT NATURAL GAS RELATED RESEARCH AND DEVELOPMENT IN THE COMMON INTEREST OF THE PUBLIC AND THE NATURAL GAS INDUSTRY. 1664318 978303 29061818 23309819 5751999 12207016 10630352 1576664 2999965 2194574 805391 9112357 POSTRET BEN ASSET-NET 8831632 DEFERRED TAX ASSET 1634000 VALUATION ALLOWANCE -1358000 457 ASSETS AT TIAA 537980 LT ACCTS RCVBLE ASC606 3187500 12833112 0 DUE TO AFFILIATE 273556 273556 Europe (Including Iceland and Greenland) 0 0 Program Services SCIENTIFIC RESEARCH 26541 Europe (Including Iceland and Greenland) 0 0 Unrelated Trade or Business 2045 Europe (Including Iceland and Greenland) 0 0 Investments 72162 North America 0 0 Program Services SCIENTIFIC RESEARCH 12864 North America 0 0 Program Services EDUCATION RELATED 56024 North America 0 0 Unrelated Trade or Business 1152 North America 0 0 Investments 25227 Central America and the Caribbean 0 0 Program Services EDUCATION RELATED 16779 South Asia 0 0 Program Services SCIENTIFIC RESEARCH 24858 South Asia 0 0 Investments 5941 South America 0 0 Investments 17794 Middle East and North Africa 0 0 Program Services SCIENTIFIC RESEARCH 1829 Middle East and North Africa 0 0 Investments 18838 East Asia and the Pacific 0 0 Program Services SCIENTIFIC RESEARCH 413554 East Asia and the Pacific 0 0 Investments 169469 Russia and the Newly Independent States 0 0 Program Services SCIENTIFIC RESEARCH 9665 Russia and the Newly Independent States 0 0 Investments 14543 0 0 0 0 889285 889285 false false false false false false X X X true true X X X X X false false false false false false false true false MR DAVID C CARROLL PRESIDENT & CEO 554159 735075 18144 43045 23189 1373612 MR RONALD N SNEDIC SVP CORPORATE DEVELOPMENT 285488 193307 2514 44045 33734 559088 MR JAMES F INGOLD SVP FINANCE, TREASURER AND CFO 293647 213421 3612 41148 35672 587500 MR VANN BUSH VP TECH DEV & COMM 189654 65000 16096 40133 19186 330069 MR WILLIAM LISS VP, MANAGING DIRECTOR 217905 65000 3564 43045 29839 359353 MR DONALD STEVENSON VP ENERGY SUPPLY & CONVERSION 231294 67500 1242 41148 34472 375656 MR KENT PERRY EXECUTIVE DIRECTOR, R&D 201750 37500 4633 37128 13100 294111 MR RICHARD M KAELIN VP GOVERNMENT AFFAIRS 208955 64000 845 31349 33938 339087 MR ANTHONY T LINDSAY DIRECTOR R&D 191472 46600 2902 34778 23669 299421 MR ANTHONY H EASTLAND SR. DIRECTOR ENGINEERING 225769 44145 3864 41124 31872 346774 MR QUINTON B FORD VP, GEN COUNSEL & SECRETARY 240881 71823 2622 41149 35144 391619 MR JOHN L MARION Sr Director Programs 225600 40597 3564 38206 4899 312866 MR JAMES P SEABA Sr Director Tech Development 211613 41300 2622 36330 10526 302391 MR RODNEY C RINHOLM Exec Director Business Develop 197541 38000 2900 36123 1200 275764 MS PAULA A GANT SVP, Corp Strat & Innov 238244 50100 1735 13250 17037 320366 MR MICHAEL A RUTKOWSKI SVP, Operations 210763 50100 1508 8850 21382 292603 MR MARKUS LESEMANN Dir Business Development 203914 34999 1842 33882 3030 277667 PART I LINE 1A GTI REQUIRES PRIOR WRITTEN APPROVAL OF THE PRESIDENT AND CEO, OR THE SVP OF FINANCE, TREASURER AND CFO IN ORDER TO REIMBURSE ANY COSTS RELATED TO A SPOUSE ACCOMPANYING A STAFF MEMBER ON A BUSINESS TRIP. GTI REIMBURSES FOR FIRST CLASS TRAVEL AND ANY COSTS RELATED TO THE BUSINESS TRIP IN ACCORDANCE WITH A WRITTEN POLICY AND PROCEDURE. GTI REIMBURSES ALL EMPLOYEES UP TO $300 PER YEAR FOR HEALTH CLUB DUES SUBSTANTIATED BY A RECEIPT. PART I LINE 7 NON-OFFICERS LISTED IN PART VII, SECTION A ARE ELIGIBLE FOR INCENTIVE COMPENSATION UNDER GTI'S MANAGEMENT INCENTIVE PLAN. RECOMMENDED BONUSES ARE CALCULATED UNDER TERMS OF THE PLAN, AND THE ACTUAL INCENTIVE AWARDED MUST HAVE THE APPROVAL OF THE PRESIDENT OF GTI. OFFICER INCENTIVE COMPENSATION IS DETERMINED UNDER THE TERMS OF THE AWARD, AND THE ACTUAL INCENTIVE AWARDED IS SUBJECT TO DISCRETIONARY ADJUSTMENT BY, AND THE APPROVAL OF, THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 6 GTI'S MEMBERS ELECT THE MEMBERS OF ITS GOVERNING BODY, ITS BOARD OF DIRECTORS. MEMBERS ALL HAVE THE SAME VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS HAVE THE RIGHT TO ANNUALLY ELECT ONE OR MORE MEMBERS OF THE BOARD OF DIRECTORS. THE ORGANIZATION'S MEMBERS ALL HAVE THE SAME VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO THE ORGANIZATION'S ARTICLES OF INCORPORATION REQUIRE THE APPROVAL OF ITS MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE CFO REVIEWS THE FORM 990 PRIOR TO ITS DISTRIBUTION TO MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 12C GTI HAS A SEPARATE CONFLICT OF INTEREST POLICY FOR ITS BOARD OF DIRECTORS, CONFLICTS OF INTEREST MUST BE REPORTED IMMEDIATELY. IF A CONFLICT OF INTEREST IS IDENTIFIED, IT IS DISCUSSED WITH THE GENERAL COUNSEL TO IDENTIFY THE PROPER COURSE OF REMEDIAL ACTION. THESE ACTIONS MAY RANGE FROM RECUSAL IN ANY BUSINESS TRANSACTIONS INVOLVING GTI OR THE OTHER INTERESTED ORGANIZATION, TO WITHDRAWING FROM INVOLVEMENT IN THE OTHER ORGANIZATION'S BOARD OF DIRECTORS, TO OTHER ACTIONS THAT ASSURE THE CONFLICT OF INTEREST, OR EVEN THE APPEARANCE OF A CONFLICT OF INTEREST MAY BE AVOIDED. ALL GTI EMPLOYEES ARE COVERED BY A SEPARATE WRITTEN CONFLICT OF INTEREST POLICY. POTENTIAL AND ACTUAL EMPLOYEE CONFLICTS OF INTEREST ARE REVIEWED BY THE GENERAL COUNSEL. ALL EMPLOYEES HAVE THE OBLIGATION TO OBTAIN THE GENERAL COUNSEL'S PRIOR WRITTEN APPROVAL FOR ALL SUCH ACTIVITY. THE FAILURE TO OBTAIN THE GENERAL COUNSEL'S PRIOR WRITTEN APPROVAL SHALL CONSTITUTE GROUNDS FOR IMMEDIATE DISMISSAL WITH CAUSE. THE DIRECTORS ANNUALLY COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE. GTI EMPLOYEES ANNUALLY COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT, AND RECERTIFY COMPLIANCE WITH THE POLICY ON A SEMI-MONTHLY BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE POSITIONS THAT WERE REVIEWED INCLUDED THE PRESIDENT AND CEO, CHIEF FINANCIAL OFFICER, GENERAL COUNSEL AND SECRETARY, SENIOR VICE PRESIDENT OF RESEARCH OPERATIONS, AND SENIOR VICE PRESIDENT OF CORPORATE DEVELOPMENT. ANNUALLY, AN OUTSIDE COMPANY, CBIZ, DETERMINES THE APPROPRIATE TOTAL COMPENSATION RANGES FOR THE ABOVE POSITIONS. A RECOMMENDATION FOR MERIT INCREASES AND BONUSES IS MADE TO THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS, ANNUALLY, BASED ON THE EXTERNAL MARKET STUDY PERFORMED BY CBIZ, THE COMPANY'S PERFORMANCE, AND THE INDVIDIUAL'S PERFORMANCE. THE COMPENSATION COMMITTEE DETERMINES THE FINAL MERIT INCREASE AND BONUS AMOUNTS. MERIT INCREASES FOR OFFICERS ARE BASED ON SPECIFIC FORMULAS WHICH INCORPORATE TARGET AMOUNTS FOR EACH SET OF INCREASES, AND ARE INCREASED OR REDUCED COMPANYWIDE, BASED ON THE DIRECTION OF THE COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE SPECIFICALLY APPROVES COMPENSATION FOR OFFICERS. THEIR ACTIONS ARE DETAILED IN THE COMPENSATION COMMITTEE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G TOTAL OF OTHER SERVICES EXCEEDS 10% OF LINE 25 COL (A), THEREFORE A LIST OF EXPENSES FOLLOWS: ENGINEERING AND TECHNICAL SERVICES- $50,019,539, EDUCATION AND TRAINING SERVICES- $1,662,107, PATENT MAINTENANCE SERVICES- $982,351 AND ADVOCACY SERVICES $173,216. FORM 990, PART XI, LINE 8 PRIOR PERIOD ADJUSTMENT REPORTED RELATES TO ASC 606 AND RECOGNITION OF LONG-TERM CONTRACT REVENUE. FORM 990 PART IX LINE 11G DESCRIPTION:OTHER TOTAL FEES:52837213 STARLINE TRENCHLESS TECHNOLOGY 1700 S MOUNT PROSPECT ROAD DES PLAINES IL 600181804 223647298 DISTRIBUTION DE GTI INTERNATINA UNRELATED -4078 378203 false false 0.33330 GTI INTERNATIONAL INC 1700 S MOUNT PROSPECT ROAD DES PLAINES IL 60018 364349614 PRODUCT COMME DE NA C CORP 2757606 15981662 1.00000 false GTI CATOOSA TEST FACILITY INC 1700 S MOUNT PROSPECT ROAD DES PLAINES IL 60018 742914111 TESTING EQUIP DE NA S CORP 0 7258 1.00000 false CRYSTATECH INC 1700 S MOUNT PROSPECT ROAD DES PLAINES IL 60018 742964099 TECH SERVICES DE NA C CORP 0 44834 0.78740 false HYDROGEN FUELING STATION INC 1000 BROADWAY SUITE 410 OAKLAND CA 94607 421753594 ENGINEERING CA FRONTIER ENERGY C CORP 0 0 1.00000 false FRONTIER ENERGY 1000 BROADWAY SUITE 410 OAKLAND CA 94607 942802034 ENERGY CONSUL CA GTI INTERNATION C CORP 10868463 16321781 1.00000 false ENERGY INSIGHT INC 7935 STONE CREEK DRIVE SUITE 140 CHANHASSEN MN 55317 462076631 ENERG CONSULTING MN FRONTIER ENERGY C CORP 1565212 6157321 1.00000 false SUNGAS RENEWABLES INC 1700 S MOUNT PROSPECT ROAD DES PLAINES IL 60018 834089326 ENERGY CONSULTING CA GTI INTERNATION C CORP 39 21145 1.00000 false true false false true false false false false false false false true true false false true true false true GTI INTERNATIONAL INC A 523526 CASH TRANSFERRE GTI INTERNATIONAL INC D 5761000 CASH TRANSFERRE FRONTIER ENERGY L 982582 PART VII NOTE 2 SUNGAS RENEWABLES INC L 133593 PART VII NOTE 1 ENERGY INSIGHT INC L 53381 PART VII NOTE 1 GTI INTERNATIONAL INC L 28258 PART VII NOTE 1 FRONTIER ENERGY M 695048 PART VII NOTE 5 FRONTIER ENERGY P 77367 PART VII NOTE 4 FRONTIER ENERGY Q 1025162 PART VII NOTE 3 SUNGAS RENEWABLES Q 20654 PART VII NOTE 3 ENERGY INSIGHT Q 14251 PART VII NOTE 3 GTI INTERNATIONAL INC Q 3002 PART VII NOTE 3 GTI INTERNATIONAL INC S 4411000 CASH TRANSFERRE PART V LINE 2, (4), (5), (6) THE FAIR VALUE OF THE ADMINSTRATIVE AND TECHNICAL INDIRECT SERVICES PERFORMED FOR THE RELATED ORGANIZATIONS WAS DETERMINED USING GTI'S ACTUAL COST OF LABOR, THE ACTUAL FRINGE RATE FOR THE YEAR, AND 7% OF THE LABOR COST PLUS FRINGE. IN ADDITION, THE FAIR VALUE OF AN ADMINISTRATIVE FEE IS DETERMINED BY TAKING A POOL OF COSTS AND ALLOCATING IT BASED ON REVENUE. PART V LINE 2(3) THE FAIR VALUE OF THE ADMINISTRATIVE AND TECHNICAL INDIRECT SERVICES PERFORMED FOR THE RELATED ORGANIZATIONS WAS DETERMINED USING GTI'S ACTUAL COST OF LABOR, THE ACTUAL FRINGE RATE FOR THE YEAR, AND 7% OF THE LABOR COST PLUS FRINGE, OR FOR ANOTHER TECHNICAL SERVICES PROJECT, THE LABOR PORTION WAS VALUED USING STANDARTD T&M BILLING RATES, IN ADDITION, THE FAIR VALUE OF AN ADMINISTRATIVE FEE IS DETERMINED BY TAKING A POOL OF COSTS AND ALLOCATING IT BASED ON REVENUE. PART V LINE 2(9), (10), (11), (12) THE FAIR VALUES OF EXPENSES REIMBURSED BY REALTED ORGANIZATIONS TO GTI AND INCURRED IN CONJUNCTION WITH THE PERFORMANCE OF ADMINISTRATIVE OR TECHNICAL INDIRECT SERVICES BY GTI, WERE DETERMINED TO BE THE AMOUNT OF GTI'S ACTUAL COST OF THOSE EXPENSES. PART V LINE 2(8) THE FAIR VALUE OF EXPENSE REIMBURSEMENTS PAID TO THE RELATED PARTY WERE DETERMINED TO BE AT COST, OR THE AMOUNT AT WHICH THE EXPENSES WERE ULTIMATELY INVOICED TO THE SPONSOR OF THE WORK. PART V LINE 2(7) THE FAIR VALUE OF THE FEI SERVICES PERFORMED TO EXECUTE A PORTION OF THE SCOPE OF WORK ON GTI CUSTOMER SPONSORED PROJECTS WAS DETERMINED USING FEI'S COMMERCIAL BILLING RATES FOR 2019, OR AMOUNTS PER MILESTONE WHICH WERE INCLUDED IN THE PROPOSAL/PROJECT BUDGET/CONTRACT WITH GTI'S CUSTOMER, OR FEI'S ACTUAL COST, PLUS FRINGE, AND INDIRECTS AT THE GOVERNMENT APPROVED PROVISIONAL INDIRECT RATES, AND FEE, IF APPLICABLE.