2017-05-12T13:14:35-05:00 2016-06-30 271728945 PKF O'CONNOR DAVIES LLP 300 TICE BOULEVARD SUITE 315 WOODCLIFF LAKE NJ 07677 990 2015-07-01 131740448 CONCORDIA COLLEGE CONC 9143379300 171 WHITE PLAINS ROAD BRONXVILLE NY 10708 THEODORE FRANCAVILLA CFO 9143379300 2017-05-12 1 BRIAN M FLYNN P00739850 2017129800 2015 2021-01-29 14:40:06Z THEODORE S FRANCAVILLA 171 WHITE PLAINS ROAD BRONXVILLE NY 10708 36848387 0 X CONCORDIA-NY.EDU X 1881 NY EDUCATION - SEE SCHEDULE O 15 15 655 21 0 0 1450642 1724653 30807976 33271028 17850 24652 1063112 1547569 33339580 36567902 8782200 9278680 0 0 13247601 14462752 0 0 548633 11574736 12726477 33604537 36467909 -264957 99993 39877656 39638182 15901689 15699132 23975967 23939050 X SEE SCHEDULE O 0 0 30167809 9278680 33792665 THE COLLEGE PROVIDES GRADUATE AND UNDERGRADUATE EDUCATIONAL PROGRAMSAND RELATED SERVICES FOR OVER 1,000 STUDENTS. SEE SCHEDULE O PART III FOR MORE INFORMATION. 30167809 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 109 0 655 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X THEODORE S FRANCAVILLA 9143379300 171 WHITE PLAINS ROAD BRONXVILLE NY 10708 JEAN HANSON CHAIR, TERM ENDED SEPT. 2015 1.00 X 0 0 0 T SCOTT WITTMAN CHAIR 1.00 X 0 0 0 BRIG GEN MICHAEL MEESE PHD VICE CHAIR 1.00 X 0 0 0 HOWARD F CRUMB SECRETARY, TERM ENDED SEPT. 2015 1.00 X 0 0 0 DR MARY E HILGENDORF SECRETARY 1.00 X 0 0 0 FREDERICK W BERNTHAL REGENT 0.50 X 0 0 0 REV DR DAVID BENKE REGENT, TERM ENDED SEPT. 2015 0.50 X 0 0 0 REV DR JON DIEFENTHALER REGENT 0.50 X 0 0 0 HEIDI J FIELDS REGENT 0.50 X 0 0 0 REV CHARLES FROEHLICH REGENT 0.50 X 0 0 0 MICHAEL R JAKOB REGENT 0.50 X 0 0 0 JAMES T JAHNKE REGENT 0.50 X 0 0 0 JOHN KRAUSE REGENT 0.50 X 0 0 0 PHILIP LEEGE REGENT 0.50 X 0 0 0 REV DEREK LECAKES REGENT 0.50 X 0 0 0 JANE LOTTES REGENT 0.50 X 0 0 0 ED MAHN REGENT 0.50 X 0 0 0 DAVID A SCHEFFEL REGENT 0.50 X 0 0 0 REV WILLIAM J MEYER REGENT, TERM ENDED SEPT. 2015 0.50 X 0 0 0 THOMAS ROEMKE REGENT, TERM ENDED SEPT. 2015 0.50 X 0 0 0 HOPE WITTROCK REGENT, TERM ENDED SEPT. 2015 0.50 X 0 0 0 VIJI GEORGE PRESIDENT 40.00 X 108351 0 178764 THEODORE FRANCAVILLA CFO 40.00 X 125449 0 10588 SHERRY FRASER PROVOST 40.00 X 113557 0 9879 KATHLEEN FLAHERTY DEAN OF NURSING 40.00 X 122477 0 10484 DONALD VOS VP - ENROLLMENT MANAGEMENT 40.00 X 105000 0 38793 STEPHANIE SQUIRES DEAN OF EDUCATION 40.00 X 102796 0 28815 677630 0 277323 6 0 1 0 CHARTWELLS COMPASS GROUP 3 INTERNATIONAL DRIVE PORT CHESTER NY 105737500 FOOD SERVICES 2047068 LUCADAMO & SONS INC 215 SOUTH 13TH AVENUE MOUNT VERNON NY 10550 BUILDING RENOVATIONS 1351316 C-CLEAN CORPORATION 69 FENIMORE DRIVE HARRISON NY 10528 CLEANING SERVICES 408559 CONCORDIA UNIVERSITY SYSTEM 1333 SOUTH KIRKWOOD ROAD SAINT LOUIS MO 631227295 ENTERPRISE SYSTEMS/SOFTWARE SUPPORT 365750 PRESIDIO NETWORKED SOLUTIONS GROUPS PO BOX 677638 DALLAS TX 75267 SOFTWARE SUPPORT 361878 7 8564 1716089 1513 1724653 TUITION AND FEES 611710 27586342 27586342 AUXILIARY ENTERPRISES 611710 4025330 4025330 OTHER INSTRUCTION REVENUE 611710 1659356 1659356 33271028 9042 9042 855930 175165 680765 680765 680765 120930 105320 15610 15610 15610 FOOD SERVICE COMMISSIONS 900099 349121 349121 STUDENT HEALTH INSURANCE 900099 258456 258456 OTHER 900099 168042 168042 91185 91185 866804 36567902 33362213 0 1481036 9278680 9278680 546588 546588 10995442 9749611 918026 327805 725215 607137 91948 26130 1372388 1159773 171605 41010 823119 679266 117169 26684 1182128 1182128 33321 33321 43000 43000 974432 401287 519961 53184 461533 426213 31283 4037 752398 488399 237897 26102 718214 200082 512192 5940 1390266 1384397 5869 302239 259998 37917 4324 126374 103739 22010 625 451391 451391 1592212 1592212 716964 334500 382169 295 CONTRACTED FOOD SERVICE 1958261 1958261 EQUIPMENT RENTAL & MAIN 781669 640191 140477 1001 FOOD BEVERAGE AND HOSPI 485100 359279 109399 16422 BAD DEBT 244747 244747 512228 460477 36677 15074 36467909 30167809 5751467 548633 9430 8000 1342210 520898 753307 824101 919065 1262670 7682 14012 418009 449382 44779706 19062090 25441324 25717616 10096383 9896241 693608 660807 196638 284455 39877656 39638182 1589394 1818141 1210350 1017697 11414466 12109195 1687479 754099 15901689 15699132 X 11840107 11868533 3194484 2889387 8941376 9181130 23975967 23939050 39877656 39638182 X 99993 -79212 -57698 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X EDUCATION 0 9763697 409352 -63437 541667 9567945 9530583 68053 403978 487056 9515558 8864552 96917 1558833 989719 9530583 8078948 211699 1197282 623377 8864552 8219090 215303 45792 401237 8078948 0.00000 0.90000 0.10000 0 0 186888 186888 33058983 11777905 21281078 1849270 973869 875401 9437858 6310316 3127542 246707 246707 25717616 ANNUITIES PAYABLE 171924 CAPITAL IMPROVEMENT ADVANCE 553846 CASH OVERDRAFT 28329 754099 X 27327477 -79212 -79212 27406689 9161213 9161213 36567902 27364394 0 27364394 9103515 9103515 36467909 PART III, LINE 4: THE COLLEGE MAINTAINS A COLLECTION OF AUTOGRAPHED MATERIAL OF AMERICAN BUSINESSMEN, FINANCIERS AND WEALTH CREATORS IN SUPPORT OF PUBLIC EXHIBITION, SCHOLARLY RESEARCH AND PRESERVATION FOR FUTURE GENERATIONS. PART V, LINE 4: THE COLLEGE CURRENTLY MAINTAINS VARIOUS DONOR-RESTRICTED ENDOWMENT FUNDS WHOSE PURPOSES ARE TO PROVIDE LONG TERM SUPPORT FOR THE PROGRAMS OF THE COLLEGE. PART X, LINE 2: THE COLLEGE RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE COLLEGE HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE COLLEGE IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2013. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST REVENUE 9,278,680. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 46,944. CHANGE IN VALUE OF FUNDS HELD BY THIRD-PARTY TRUSTEES 10,754. RENTAL EXPENSES REPORTED ON PART VIII, LINE 6B -175,165. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST REVENUE 9,278,680. RENTAL EXPENSES REPORTED ON PART VIII, LINE 6B -175,165. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 A GENERAL STATEMENT OF NON-DISCRIMINATION IS INCLUDED IN ALL OF CONCORDIA COLLEGE'S PROMOTIONAL MATERIALS AND OTHER PRINTED MEDIA RELATING TO THE RECRUITMENT OF STUDENTS AND EMPLOYEES. SCHEDULE E, PART I, LINE 6 DURING 2016 AND 2015, THE COLLEGE DISBURSED TO STUDENTS $1,698,125 AND $1,727,455 UNDER THE FEDERAL PELL GRANT PROGRAM AND $1,025,789 AND $1,080,960 UNDER NEW YORK STATE'S TUITION ASSISTANCE PROGRAM. SOUTH ASIA 1 3 PROGRAM SERVICES IDENTIFICATION AND RECRUITMENT OF STUDENTS 88945 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES IDENTIFICATION AND RECRUITMENT OF STUDENTS 17100 1 3 0 0 1 3 106045 0 106045 0 0 0 0 0 0 PART I, LINE 3: THE METHOD USED TO ACCOUNT FOR THE EXPENDITURES IS BASED ON THE ACCRUAL ACCOUNTING METHOD. 1 SCHOLARSHIPS 722 9278680 PART I, LINE 2: THE COLLEGE HAS ESTABLISHED POLICIES, PROCEDURES, AND CONTROLS OVER THE AWARDING, DISBURSING, AND MONITORING OF STUDENT FINANCIAL AID OR ASSISTANCE TO INDIVIDUAL STUDENTS IN COMPLIANCE WITH FEDERAL AND STATE OF NEW YORK REGULATIONS AND REQUIREMENTS. X 1 0 X 0 0 0 0 0 0 0 0 0 VIJI GEORGE PRESIDENT 108351 0 0 0 0 0 27102 0 151662 0 287115 0 0 0 PART I, LINE 1A HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE: THE PRESIDENT OF THE COLLEGE IS REQUIRED TO RESIDE IN HOUSING ON CAMPUS AS A CONDITION OF EMPLOYMENT. AS SUCH, THE PRESIDENT IS REQUIRED TO HOST VARIOUS FACULTY, STAFF, STUDENT, COMMUNITY AND BOARD OF REGENTS MEETINGS AND RELATED FUNCTIONS AT HIS RESIDENCE. IN ADDITION, THE COLLEGE ALSO PROVIDES THE PRESIDENT PERSONAL USE OF THE COMPANY CAR. HOUSING ALLOWANCE IS TREATED AS A NON-TAXABLE BENEFIT TO THE PRESIDENT AND IS REPORTED ON FORM 990, SCHEDULE J, PART II, COLUMN (D). FORM 990, PART I, LINE 1 CONCORDIA COLLEGE, NEW YORK, A COLLEGE OPERATED IN ASSOCIATION WITH THE LUTHERAN CHURCH-MISSOURI SYNOD, ("LCMS"), ENGAGES AND NURTURES A DIVERSE STUDENT BODY IN A CHRIST-CENTERED, VALUE-ORIENTED, LIBERAL ARTS EDUCATION FOR LIVES OF SERVICE TO CHURCH AND COMMUNITY. THE LCMS ESTABLISHES BROAD OPERATING POLICIES THROUGH THE BOARD OF THE CONCORDIA UNIVERSITY SYSTEM. FOUNDED IN 1881, CONCORDIA IS A COEDUCATIONAL LIBERAL ARTS COLLEGE LOCATED ON A 30-ACRE CAMPUS IN BRONXVILLE, NY, OFFERING BOTH UNDERGRADUATE AND GRADUATE PROGRAMS. THE COLLEGE IS CHARTERED BY THE BOARD OF REGENTS OF THE UNIVERSITY OF THE STATE OF NEW YORK TO OFFER ASSOCIATE, BACHELOR AND MASTER'S DEGREES. CONCORDIA COLLEGE OFFERS THIRTEEN MAJOR UNDERGRADUATE PROGRAMS OF STUDY: BIOLOGY, BUSINESS, TEACHER EDUCATION, ENGLISH/COMMUNICATIONS, HEALTH STUDIES, HISTORY, INTERNATIONAL STUDIES, LIBERAL STUDIES, NURSING, PHYCHOLOGY, SOCIAL SCIENCES, SOCIAL WORK, AND RADIOLOGIC TECHNOLOGIES. IN ADDITION, THROUGH ITS DIVISION OF NURSING, CONCORDIA OFFERS AN ACCELERATED 15-MONTH POST-BACCALAUREATE DEGREE PROGRAM IN NURSING DESIGNED FOR STUDENTS WHO HAVE COMPLETED A BACHELOR'S DEGREE. ADULT STUDENTS MAY BEGIN OR CONTINUE THEIR EDUCATION THROUGH CONCORDIA'S ACCELERATED DEGREE PROGRAM, OFFERING DEGREES IN BEHAVIORAL SCIENCES, BUSINESS ADMINISTRATION, HEALTH STUDIES AND HEALTHCARE ADMINISTRATION. THE COLLEGE OFFERS FOUR GRADUATE DEGREE PROGRAMS: AN M.S. IN CHILDHOOD SPECIAL EDUCATION, AN M.S. IN GENERAL/SPECIAL EDUCATION, AN M.S. IN BUSINESS LEADERSHIP, AND AN M.S. IN DIGITAL MARKETING. CONCORDIA COLLEGE IS ACCREDITED BY THE COMMISSION ON HIGHER EDUCATION OF THE MIDDLE STATES ASSOCIATION OF COLLEGES AND SCHOOLS. THE EDUCATION PROGRAM IS ACCREDITED BY THE COUNCIL FOR THE ACCREDITATION OF EDUCATION PREPARATION, THE SOCIAL WORK PROGRAM IS ACCREDITED BY THE COMMISSION ON ACCREDITATION OF THE COUNCIL ON SOCIAL WORK EDUCATION, AND THE NURSING PROGRAM IS ACCREDITED BY THE COMMISSION ON COLLEGIATE NURSING EDUCATION. FORM 990, PART III, LINE 4A, DESCRIPTION OF PROGRAM SERVICE ACCOMPLISHMENTS BUSINESS ADMINISTRATION TOTAL ENROLLMENT IN FALL 2015: 287 CONCORDIA'S UNDERGRADUATE BUSINESS ADMINISTRATION PROGRAM OFFERS THE MOST IMPORTANT COMPONENT OF BUSINESS EDUCATION - REALITY. CONCORDIA STUDENTS LEARN TO TRANSLATE THEORIES AND KNOWLEDGE FROM THEIR CLASSES INTO INFORMED DECISION-MAKING. BEFORE ENTERING THE BUSINESS WORLD, THEY ARE INVOLVED IN COURSES THAT ADDRESS BOTH THE PEOPLE AND PRACTICAL SIDES OF BUSINESS. THE PROGRAM IS ACCREDITED BY THE INTERNATIONAL ASSEMBLY FOR COLLEGIATE BUSINESS EDUCATION. HIGHLIGHTS OF THE PROGRAM INCLUDE: - PROFESSORS WITH PROFESSIONAL EXPERIENCE WHOSE TEACHING REFLECTS THE REALITY OF THE WORKPLACE - A FOCUS ON PROFESSIONAL SKILLS SUCH AS LEADERSHIP, COMMUNICATION, PROBLEM SOLVING, AND TEAMWORK - A HIGH LEVEL OF PERSONAL ATTENTION FOR EACH STUDENT - CORE CLASSES COVER MANAGEMENT, MARKETING, ECONOMICS, LAW, FINANCE, ACCOUNTING, AND STATISTICS. STUDENTS ALSO LEARN TO PREPARE FOR THE CHANGING GLOBAL BUSINESS ENVIRONMENT WITH A SOLID LIBERAL ARTS BASE AND A CROSS-CULTURAL APPRECIATION FOR OTHER NATIONS AND TRADITIONS. - ABOVE ALL, CONCORDIA PRODUCES PRINCIPLED BUSINESS PROFESSIONALS THAT BUILD SUCCESSFUL CAREERS WHILE BEING SOCIALLY AND ETHICALLY RESPONSIBLE THE MASTER OF SCIENCE IN BUSINESS LEADERSHIP PROGRAM EMPOWERS STUDENTS TO BECOME DYNAMIC LEADERS IN BOTH THE PRIVATE AND NONPROFIT SECTORS. THE PROGRAM TEACHES LEADERSHIP, DECISION-MAKING, COMMUNICATION, FINANCE AND ENTREPRENEURIAL SKILLS NEEDED TO BECOME AN ETHICAL BUSINESS LEADER. THE CURRICULUM'S FOCUS IS ON BUSINESS SPECIALIZATIONS THAT DEVELOP TRANSFERABLE SKILLS SOUGHT IN TODAY'S GLOBAL ORGANIZATIONS. NURSING TOTAL ENROLLMENT IN FALL 2015: 185 CONCORDIA OFFERS THREE NURSING PROGRAM FORMATS: A TRADITIONAL UNDERGRADUATE PROGRAM, A 15 MONTH ACCELERATED PROGRAM, AND AN RN TO BS COMPLETION PROGRAM. PROGRAM HIGHLIGHTS INCLUDE: - NCLEX PASS RATES WITHIN TOP 5 IN NY STATE - CLINICAL PLACEMENTS THROUGHOUT THE NEW YORK METRO AREA AND WESTCHESTER COUNTY - STATE OF THE ART SIMULATION LABS ALLOW STUDENTS TO PRACTICE THEIR ON THE JOB SKILLS - A NATIONALLY RENOWNED FACULTY - SMALL CLASS SIZES WITH PROFESSORS WHO CARE ABOUT STUDENTS CONCORDIA'S TEACHER EDUCATION PROGRAMS, FULLY ACCREDITED BY CAEP (FORMERLY NCATE), INCLUDE A FOUNDATION IN LIBERAL ARTS AND A CORE OF EDUCATION COURSES, WHICH ARE ENHANCED BY A STRONG EMPHASIS ON PRE-PROFESSIONAL FIELD EXPERIENCES. TEACHER EDUCATION TOTAL ENROLLMENT IN FALL 2015: 197 UNDERGRADUATE TEACHER EDUCATION CANDIDATES WHO WISH TO WORK WITH STUDENTS IN A TRADITIONAL SELF-CONTAINED CLASSROOM MAY CHOOSE EARLY CHILDHOOD (BIRTH-GRADE 2), CHILDHOOD (GRADES 1-6) OR MIDDLE CHILDHOOD GENERALIST (GRADES 5-9) PROGRAM. TEACHER EDUCATION CANDIDATES ALSO SELECT AN AREA OF ACADEMIC CONCENTRATION. CONCORDIA'S PROGRAM OFFERS A LIBERAL STUDIES CONCENTRATION WITH A SPECIALIZATION IN ART, SOCIAL SCIENCES, BIOLOGY, ENGLISH, RELIGION, MATHEMATICS, MUSIC, OR SOCIAL STUDIES. GRADUATES OF CONCORDIA'S TRADITIONAL TEACHER EDUCATION PROGRAM QUALIFY ACADEMICALLY FOR AN INITIAL NEW YORK STATE CLASSROOM TEACHING CERTIFICATE AND THUS ARE READY TO TEACH IN PUBLIC, PRIVATE, OR PAROCHIAL SCHOOLS. 93% OF THE 2013-2014 GRADUATES ARE EMPLOYED IN THE EDUCATION FIELD. CONCORDIA COLLEGE ALSO OFFERS TWO CONCENTRATIONS FOR ITS MASTERS DEGREE IN SPECIAL EDUCATION: EARLY CHILDHOOD AND CHILDHOOD. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN CONJUNCTION WITH THE COLLEGE'S ACCOUNTING DEPARTMENT. A COPY OF THE FORM 990 IS ELECTRONICALLY PROVIDED TO ALL MEMBERS OF THE BOARD OF REGENTS FOR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONCORDIA COLLEGE HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IT ANNUALLY MONITORS AND ENFORCES. CONCORDIA HAS THE GOVERNING BODY SIGN AN ANNUAL STATEMENT THAT DISCLOSES ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST THAT MAY EXIST. ANY REPORTED CONFLICTS ARE ADDRESSED BY THE BOARD OF REGENTS. IF A BOARD MEMBER HAS A CONFLICT OF INTEREST, HE/SHE WOULD BE EXCUSED FROM PARTICIPATING IN THE VOTE OF THAT PARTICULAR CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE PRESIDENT OF THE COLLEGE IS ESTABLISHED IN A FORMAL EMPLOYMENT CONTRACT BETWEEN THE PRESIDENT AND THE EXECUTIVE COMMITTEE OF THE BOARD OF REGENTS. COMPENSATION FOR OTHER SENIOR MANAGEMENT OFFICIALS IS DETERMINED BY THE PRESIDENT OF THE COLLEGE, IN CONSULTATION WITH MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD OF REGENTS. COMPENSATION FOR SENIOR MANAGEMENT OF THE COLLEGE IS SUBJECT TO BUDGET CONSTRAINTS DETERMINED BY THE BOARD OF REGENTS EACH YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE.IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND GOVERNING DOCUMENTS ARE ALSO AVAILABLE UPON WRITTEN REQUESTINFORMATION IS ALSO AVAILABLE UPON WRITTEN REQUEST AT 171 WHITE PLAINS ROAD, BRONXVILLE, NY 10708 OR BY CALLING THE ORGANIZATION DIRECTLY AT 914-337-9300. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT INTEREST AGREEMENTS -46,944. CHANGE IN VALUE OF FUNDS HELD BY THIRD-PARTY TRUSTEES -10,754. FORM 990, PART XII, LINE 2C: THE COLLEGE'S AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE LUTHERAN CHURCH - MISSOURI SYNOD 1333 S KIRKWOOD RD ST LOUIS MO 63122 430658188 RELIGIOUS ORGANIZATION MO 501(C)(3) LINE 1 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0