2018-11-13T13:02:50-06:00 2017-12-31 222428965 CITRIN COOPERMAN & COMPANY LLP 10 FORBES ROAD WEST BRAINTREE MA 02184 990 2017-01-01 042105881 South Shore Young Men's Christian Association SOUT 7812649400 141 Longwater Drive 110 Norwell MA 02061 PAUL J GORMAN PRESIDENT & CEO 2018-11-13 true JEFFREY ALVANAS P01988325 7813562000 2017 2019-02-21 02:37:17Z X PAUL J GORMAN 141 Longwater Drive 110 Norwell MA 02061 36687462 false X WWW.SSYMCA.ORG X 1892 MA TO PROMOTE A HEALTHY SPIRIT, MIND AND BODY FOR ALL WITH PROGRAMS FOR YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. 18 12 1727 1925 14400 0 2746265 2670373 31555646 32454303 357148 300409 1106981 983098 35766040 36408183 2734785 2508456 0 17810697 18796666 0 896918 14482877 14764057 35028359 36069179 737681 339004 75471396 76618059 39181684 39311344 36289712 37306715 X TO PROMOTE A HEALTHY SPIRIT, MIND AND BODY FOR ALL WITH PROGRAMS FOR YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. THE SOUTH SHORE YMCA RESPONDS TO THE INDIVIDUAL NEEDS OF THE 11 COMMUNITIES IN ITS SERVICE AREA BY FOCUSING OUR WORK IN THREE KEY AREAS: NURTURING THE POTENTIAL OF KIDS, HELPING PEOPLE LIVE HEALTHIER LIVES, AND SUPPORTING OUR NEIGHBORS ARE FUNDAMENTAL TO STRENGTHENING OUR COMMUNITIES. MORE THAN 60,000 INDIVIDUALS FROM TOWNS AND CITIES ARE IMPACTED EACH YEAR. false false 14786891 1250874 13805861 YOUTH DEVELOPMENT - OVER 40% OF THOSE SERVED ARE CHILDREN AND TEENS. THROUGH OUR CHILD CARE, AFTER SCHOOL AND CAMPING PROGRAMS, WE PROVIDE SAFE, ENGAGING ENVIRONMENTS WHERE CHILDREN LEARN, GROW AND THRIVE WHILE PARENTS ARE AWAY FROM HOME WORKING. IN OUR LEADERSHIP DEVELOPMENT PROGRAMS, SUCH AS YOUTH AND GOVERNMENT AND LEADERS CLUBS, WE ARE ABLE TO INCORPORATE OUR YMCA CORE VALUES OF CARING, HONESTY, RESPECT AND RESPONSIBILITY TO HELP GUIDE THE YOUTH OF TODAY BECOME THE STEWARDS OF TOMORROW. THROUGH OUR AQUATICS, SPORTS & RECREATION AND HEALTH AND WELL-BEING CLASSES, WE ARE PROVIDING IMPORTANT HEALTHY ACTIVITIES TO HELP ADDRESS THE NATION'S CHILDHOOD OBESITY CRISIS. 10726291 743202 13317140 HEALTHY LIVING - WITH A COMMITMENT TO ACCESSIBILITY FOR PEOPLE OF ALL AGES, ABILITIES, BACKGROUNDS AND INCOMES, WE SERVE OVER 60,000 MEMBERS AND PROGRAM PARTICIPANTS WITH SERVICES AND PROGRAMS THAT BUILD HEALTH OF SPIRIT, MIND AND BODY FOR ALL. AS THE NATION'S HEALTH CRISIS GROWS, ACCESS TO PROGRAMS THAT IMPROVE HEALTH AND WELL-BEING IS ESSENTIAL TO CREATING HEALTHY COMMUNITIES. THROUGH PROGRAMS SUCH AS OUR PARTNERSHIP PROGRAM WHERE VOLUNTEERS PARTNER WITH INDIVIDUALS WITH DISABILITIES, FAMILY WORKOUT WHERE CHILDREN AGES 7 AND UP EXERCISE ALONG SIDE THEIR PARENTS, OR THROUGH OUR TRANSITION PROGRAMS SUCH AS ARTHRITIS AQUATICS, CARDIAC CARE OR DIABETES PREVENTION WE CREATE SAFE, SUPPORTIVE, CARING ENVIRONMENTS WHERE HEALTHY LIVING IS ATTAINABLE. 5898929 514380 5813916 SOCIAL RESPONSIBILITY - AS A CAUSE-DRIVEN ORGANIZATION OUR PURPOSE IS STRENGTHENING OUR COMMUNITIES. THROUGH THE DEVELOPMENT OF PARTNERSHIPS AND COLLABORATIONS WITH OTHER COMMUNITY ORGANIZATIONS WE WORK TO IDENTIFY AND RESPOND TO COMMUNITY NEEDS. AT THE GERMANTOWN NEIGHBORHOOD CENTER PROGRAMS SUCH AS THE WOMEN'S DOMESTIC ADVOCACY NETWORK, FAMILY EMERGENCY FUND AND FOOD PANTRY, WHICH IS CURRENTLY SERVING OVER 1,400 INDIVIDUALS MONTHLY, PROVIDE ESSENTIAL SERVICES, PROGRAMS AND NECESSITIES TO BREAK THE CYCLE OF GENERATIONAL POVERTY AND ABUSE. THROUGH OUR VOLUNTEER PROGRAM, WE ENGAGE OVER 700 VOLUNTEERS TO PROVIDE ASSISTANCE WITH GOVERNANCE ON OUR BOARDS, COMMITTEES, PROGRAMS AND SERVICES. ADDITIONALLY, OUR ANNUAL SUPPORT CAMPAIGN HAS OVER 750 FUNDRAISING VOLUNTEERS WHO HELP TO RAISE OVER $1.2 MILLION DOLLARS FOR SCHOLARSHIPS AND FINANCIAL ASSISTANCE. THESE FUNDS HELP TO BREAK DOWN BARRIERS AS WE STRIVE TO ENSURE THAT NO CHILD, TEEN, ADULT OR SENIOR IS EXCLUDED FROM PARTICIPATING IN OUR PROGRAMS OR SERVICES REGARDLESS OF ABILITY TO PAY. MISCELLANEOUS 31412111 true true false false false false false false false true true false false false true true false true false false false false false false true false false false true true true false false false false false false false false false true true false false false false true false false false true 84 0 true 1727 true true true false false false false true true true false false false X 18 12 true false false false false false false true true false true true true true true true true true true true false MA X JAMES JAROSZ 7812649400 141 LONGWATER DRIVE SUITE 110 NORWELL MA 02061 Suzanne L Stefany Chairman 2.0 X X 0 0 0 Lawrence DiNardo Clerk 2.0 X X 0 0 0 James M Dunphy Treasurer 2.0 X X 0 0 0 Lynne Rosen 1st Vice Chair 2.0 X X 0 0 0 George Atkinson Director 2.0 X 0 0 0 Robert Bizak Director 2.0 X 0 0 0 Richard Bowen Director 2.0 X 0 0 0 K Douglas Briggs Director 2.0 X 0 0 0 Stephen H Briggs Director 2.0 X 0 0 0 Robert G Chambers Director 2.0 X 0 0 0 Alexander G Clark Director 2.0 X 0 0 0 Daniel DeMarco Director 2.0 X 0 0 0 Karen Hale Director 2.0 X 0 0 0 Thomas Holland Director 2.0 X 0 0 0 Kathie McDonough Director 2.0 X 0 0 0 Melissa McKim Director 2.0 X 0 0 0 Dan Russell Director 2.0 X 0 0 0 Stacy Wiggins Director 2.0 X 0 0 0 Philip Lussier Director - Former 2.0 X 0 0 0 James G Welch Director - Former 2.0 X 0 0 0 Andrew Sullivan Director - Former 2.0 X 0 0 0 Ronald Cleaves Director - Former 2.0 X 0 0 0 Paul Mollica Director - Former 2.0 X 0 0 0 Corliss McGee Director - Former 2.0 X 0 0 0 Paul Gorman President & CEO 40.0 X 320264 0 49846 James Jarosz VP- Finance & Systems 40.0 X 185487 0 43832 Eric Snyder VP - Operations/COO 40.0 X 169858 0 39638 Bruce Netherwood VP-Camping Services & Staff Development 40.0 X 132811 0 33078 Laureen Browning VP-Youth Development 40.0 X 105491 0 13570 Daniel Berry Executive Director 40.0 X 124084 0 34071 1037995 0 214035 7 false true false CALLAHAN INC 80 FIRST STREET BRIDGEWATER MA 02324 CONSTRUCTION CONTRACTOR 1350000 ARIZON STRUCTURES WORLDWIDE LLO 11880 DORSET ROAD MARYLAND HEIGHTS MO 63043 CONSTRUCTION FOR TENNIS BUBBLE 526718 BANK FINANCIAL FSB 15W060 FRONTAGE ROAD BURR RIDGE IL 60527 BANKING FOR LEASE PAYMENTS 365629 FIRST BANK OF HIGHLAND PARK PO BOX 1005 HIGHLAND PARK IL 60035 BANKING FOR LEASE PAYMENTS 303527 DAXKO LLC PO BOX 162087 ATLANTA GA 303212087 SOFTWARE VENDOR SERVICES 222223 6 X 26358 0 0 0 422802 2221213 473412 2670373 Membership Revenue 14407166 14407166 Childcare Revenue -- Infant/Toddler/Preschool 5494250 5494250 Resident Camp Revenue 3823053 3823053 Day Camp Revenue 2300586 2300586 Childcare Revenue -- School Age 1848548 1848548 4580700 4580700 0 0 32454303 300409 300409 0 0 84339 84339 0 0 681024 194940 486084 486084 160900 160900 160900 OTHER INCOME 900099 290759 290759 FACILITY RENT 900002 45355 30955 14400 0 0 0 0 336114 36408183 32936917 14400 786493 2508456 2508456 0 0 15118038 13012313 1590524 515201 892863 679050 169762 44051 1349305 1043104 234392 71809 1436460 1265811 125890 44759 51708 51708 55013 55013 1841233 1217722 593961 29550 230882 156472 54882 19528 2180614 2077815 89764 13035 3145608 2930503 215105 183915 97757 71793 14365 1250682 1220215 30467 389777 389777 0 0 4083072 3980199 102873 384344 339068 45276 Other expenses 967209 493849 328740 144620 0 0 0 0 36069179 31412111 3760150 896918 1662526 1310031 0 1886986 955938 225439 430860 0 0 0 0 0 0 0 417803 357202 91782941 26791889 64400811 64991052 6437831 8132976 0 0 440000 440000 75471396 76618059 1837298 1662928 0 0 981153 1181739 0 0 0 0 0 0 35213142 34326262 0 0 1150091 2140415 39181684 39311344 34706440 35638952 54016 134957 1529256 1532806 36289712 37306715 75471396 76618059 339004 677999 0 X false true X true false X 906809 3398145 3425438 3670587 3511397 14912376 5598701 27486324 30117689 31940602 32770098 127913414 0 0 0 6505510 30884469 33543127 35611189 36281495 142825790 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 142825790 591775 242758 262679 239400 296919 1633531 0 591775 242758 262679 239400 296919 1633531 0 2245337 373930 366573 467043 494991 3947874 9342622 31501157 34172379 36317632 37073405 148407195 0.9624 0.9574 0.0110 0.0161 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER, COLUMN A - 2245337.0, COLUMN B - 373930.0, COLUMN C - 366573.0, COLUMN D - 467043.0, COLUMN E - 494991.0, COLUMN F - 3947874.0; 6524416 635414 987374 4513 17432 8125259 6325268 517879 303115 15616 6524416 6678075 -33196 302998 16613 6325268 6891075 4661 482775 683562 16874 6678075 7178135 566737 848055 5742 6891075 0.98 0.02 0.0 false false 6638892 6638892 60874579 17329711 43544868 13358966 3383882 9975084 10075251 4809880 5265371 835253 1268416 -433163 64991052 CAPITAL LEASE 747064 CAPITAL LEASES 953351 OTHER-GERMANTOWN 440000 2140415 X Schedule D, Part V, Line 4 Intended uses of endowment funds THE INTENTION IS TO EARN A SAFE RETURN ON THE INVESTMENTS AND TO USE FUNDS TO SUPPORT CURRENT UNRESTRICTED OPERATIONS OF THE ASSOCIATION. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ASSOCIATION IS A NOT-FOR-PROFIT SOCIAL WELFARE CORPORATION THAT IS QUALIFIED UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ASSOCIATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE TOPIC ALSO PROVIDES GUIDANCE ON RECOGNITION, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. MANAGEMENT BELIEVES THE ASSOCIATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES. Taste of the South Shore 373099 373099 56461 Golf 156068 156068 47423 1 151857 151857 91056 681024 681024 194940 194940 486084 false THE ASSOCIATION PROVIDES NON-CASH FINANCIAL ASSISTANCE TO QUALIFIED APPLICANTS IN MANY OF ITS PROGRAMS BASED UPON ESTABLISHED SCHEDULES OF FAMILY INCOME LEVEL 9426 0 2508456 FMV DISCOUNTS ON MEMBERSHIP, PROGRAM FEES, CHILD-CARE SERVICES. Schedule I, Part IV The Association releases restricted grant funds as expenses are incurred. The expenses are tracked using the accounting software. X true true X X X false false false false false false false false false Paul Gorman President & CEO 320264 0 0 0 0 0 32400 0 17446 0 370110 0 0 0 James Jarosz VP- Finance & Systems 185487 0 0 0 0 0 22258 0 21574 0 229319 0 0 0 Eric Snyder VP - Operations/COO 169858 0 0 0 0 0 20383 0 19255 0 209496 0 0 0 Bruce Netherwood VP-Camping Services & Staff Development 132811 0 0 0 0 0 15937 0 17141 0 165889 0 0 0 Daniel Berry Executive Director 124084 0 0 0 0 0 14890 0 19181 0 158155 0 0 0 Schedule J, Part I, Line 7 PRESIDENT/CEO'S AND VICE PRESIDENTS' COMPENSATION IS REVIEWED ANNUALLY BY DESIGNATED EXECUTIVE BOARD MEMBERS. Schedule J, Part I, Line 1a Housing allowance or residence for personal use HOUSING IS PROVIDED WITHIN THE SANDWICH CAMPGROUNDS TO THE VP OF CAMPING SERVICES & STAFF DEVELOPMENT AS A PART OF THE POSITION'S OVERALL COMPENSATION PACKAGE. A MASS DEV FINANCE AGENCY 2012-05-01 8000000 NEW CONSTRUCTION false false false B MASS DEV FINANCE AGENCY 2012-05-01 2400000 NEW CONSTRUCTION false false false C MASS DEV FINANCE AGENCY 2012-05-01 2400000 NEW CONSTRUCTION false false false D MASS DEV FINANCE AGENCY 2012-05-01 7500000 NEW CONSTRUCTION false false false A 8000000 8000000 false false false false B 2400000 2400000 false false false false C 2400000 2400000 false false false false D 7500000 7500000 false false false false A false false false false 0.0 false false false B false false false false 0.0 false false false C false false false false 0.0 false false false D false false false false 0.0 false false false A false false false false false false false false false false B false false false false false false false false false false C false false false false false false false false false false D false false false false false false false false false false A false B false C false D false A MASS DEV FINANCE AGENCY 2012-05-01 7500000 NEW CONSTRUCTION false false false B MASS DEV FINANCE AGENCY 2012-05-01 7100000 NEW CONSTRUCTION false false false C MASS DEV FINANCE AGENCY 2012-05-01 7100000 NEW CONSTRUCTION false false false A 7500000 7500000 false false false false B 7100000 7100000 false false false false C 7100000 7100000 false false false false A false false false false 0.0 false false false B false false false false 0.0 false false false C false false false false 0.0 false false false A false false false false false false false false false false B false false false false false false false false false false C false false false false false false false false false false A false B false C false EASTERN BANK A member of senior management of Eastern Bank was a member of the Executive Board of Directors. 19000000 Borrowed $17MM in 2012 and refinanced $2MM additional in 2016. Cash management and investment custodial services fees $27,035. false BURGIN PLATNER AND COMPANY LLC Senior management of Burgin Platner's parent company are on the organization's Executive Board. 43315 Insurance brokerage and risk management services. Commissions and fees paid of $43,315, at market rates. false BAKER BRAVEMAN & BARBADORO PC Employee of BBB is on the organization's Executive Board. 30519 THE ASSOCIATION PAID APPROXIMATELY $30,519 IN FEES FOR GENERAL COUNSEL MATTERS. false WEBSTER BANK Member of Webster Bank's senior management was on the organization's Executive Board. 19000000 Borrowed $17MM in 2012 and refinanced $2MM additional in 2016. Non-operating bank accounts also with Webster. false EASTERN NAZARENE COLLEGE The president of the college was on the organization's Executive Board. 12327 Program space leased from Eastern Nazarene at market or below market rates. Group memberships provided to Eastern Nazarene. false GRANITE TELECOMMUNICATIONS The CEO and owner of Granite Telecommunications is the spouse of a member of the Executive Board. 63014 Granite provides telecommunication services to the organization at market rates. false S&S AHOLD A member of senior management of S&S Ahold is on the organization's executive board. 19580 The organization purchases program supplies From S&S Ahold at market prices. false Foxrock Longwater Realty LLC THE CEO AND OWNER OF FOXROCK LONGWATER REALTY IS THE SPOUSE OF A MEMBER OF THE EXECUTIVE BOARD. 168312 LEASE OF PROGRAM AND OFFICE SPACE false Honey Dew A member of the Executive Board is affiliated with Honey Dew. 14400 Honey Dew rented space to operate a cafe at the Association's Quincy branch. The lease ended in the first quarter of 2018 - Business relationship false X 4 296633 Other X MISCELLANEOUS 86 176779 Other 0 false false false Form 990, Part III, Line 4d Description of other program services (Expenses $ including grants of $) MISCELLANEOUS Form 990, Part VI, Line 18 SECTION C THE FORM 990 MAY BE OBTAINED UPON WRITTEN REQUEST TO THE ASSOCIATION AT THE ASSOCIATION'S ADDRESS, TO THE ATTENTION OF THE VP OF FINANCE. THE FORM 990 MAY ALSO BE OBTAINED FROM THE GUIDESTAR.ORG WEBSITE, OR FROM THE WEBSITE OF THE ATTORNEY GENERAL OF THE COMMONWEALTH OF MASSACHUSETTS, DIVISION OF PUBLIC CHARITIES, THE SEARCH FOR FILINGS FEATURE. ENTERING THE ASSOCIATION'S EMPLOYER IDENTIFICATION NUMBER, 04-2105881 WILL DISPLAY THE DOCUMENTS WHICH MAY BE VIEWED OR DOWNLOADED. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons K. DOUGLAS BRIGGS AND STEVEN BRIGGS ARE BROTHERS AND ARE ON THE EXECUTIVE BOARD AT THE ASSOCIATION. BOTH ARE OFFICERS AT QUINCY MUTUAL GROUP, THE PARENT COMPANY OF BURGIN PLATNER AND COMPANY, LLC. K. DOUGLAS BRIGGS IS ALSO A TRUSTEE OF EASTERN BANK. - Family relationship, ALEXANDER G. CLARK, A DIRECTOR ON THE EXECUTIVE BOARD OF THE SOUTH SHORE YMCA, A DIRECTOR AT QUINCY MUTUAL GROUP, THE PARENT COMPANY OF BURGIN PLATNER AND COMPANY, LLC, AND A TRUSTEE AT EASTERN BANK. - Business relationship, GRANITE TELECOMMUNICATIONS AND FOXROCK REALTY ARE AFFILIATED BUSINESSES OWNED AND/OR MANAGED BY CERTAIN FAMILY RELATIVES AND THE SPOUSE OF KAREN HALE, A MEMBER OF THE EXECUTIVE BOARD OF DIRECTORS OF THE SOUTH SHORE YMCA. - Business relationship, Richard Bowen, a director on the Executive Board of the South Shore YMCA, is affiliated with a food service operation that leased space in the Association's Quincy branch in 2017. The lease expired in the first quarter of 2018. - Business relationship Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PROVIDED TO THE GOVERNING BODY PRIOR TO FILING. THE BOARD HAS DESIGNATED THE TREASURER (CHAIR OF FINANCE COMMITTEE) AND THE CHAIR OF THE AUDIT COMMITTEE TO REVIEW THE FORM 990 PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy THE CONFLICT OF INTEREST POLICY IS CIRCULATED ANNUALLY TO BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES, AND REQUIRES REPORTING OF ANY CONFLICTS OF INTEREST TO THE CEO WHO FOLLOWS UP ON ANY REPORTED MATTERS. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE COMPENSATION OF THE CEO AT THE SOUTH SHORE YMCA IS COMPARED TO NATIONAL YMCA COMPENSATION STATISTICS AS WELL AS LOCAL (NON-YMCA) INFORMATION, AND REVIEWED AND APPROVED BY THE EXECUTIVE BOARD OF THE ASSOCIATION. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE COMPENSATION OF THE TOP 10 PAID EXECUTIVES AT THE SOUTH SHORE YMCA IS COMPARED TO NATIONAL YMCA COMPENSATION STATISTICS AS WELL AS LOCAL (NON-YMCA) INFORMATION. THESE SALARIES AND COMPARATIVE DATA ARE REVIEWED AND APPROVED BY THE EXECUTIVE BOARD. Form 990, Part VI, Line 19 Required documents available to the public THE ASSOCIATION'S CONFLICT OF INTEREST POLICY IS NOT AVAILABLE TO THE PUBLIC. THE GOVERNING DOCUMENTS, INCLUDING THE ARTICLES OF ORGANIZATION AND BY-LAWS, ARE AVAILABLE FOR DOWNLOAD OR VIEWING AT THE WEBSITE OF THE MASSACHUSETTS SECRETARY OF STATE BY SEARCHING THE CORPORATION DATABASE AND INSERTING THE ASSOCIATION'S FEDERAL IDENTIFICATION NUMBER, 04-2105881 IN THE APPROPRIATE SEARCH FIELD. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 4580700, Related or Exempt Function Revenue: 4580700, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Residence Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XII, Line 2c THERE HAVE BEEN NO CHANGES FROM THE PRIOR YEAR IN THE METHODS USED BY THE COMMITTEE RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. MELODY WOODS CURTIS WHITING EVERSON HOBARD RESERVATION 48 JACOBS LANE NORWELL MA 02061 046724518 LAND CONSERVATION AND EDUCATION OF ENVIRONMENTAL ISSUES MA 501(c)(3) 11 SOUTH SHORE YOUNG MENS CHRISTIAN ASSOCIATION false false false false false false false false false false false false false false false false false false false false