2016-01-15T15:37:17-06:00 2015-05-31 410746749 CLIFTONLARSONALLEN LLP 4250 N FAIRFAX DRIVE SUITE 1020 ARLINGTON VA 22203 990 2014-06-01 530259954 NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS NATI 2028612500 1110 VERMONT AVENUE NW NO 800 WASHINGTON DC 20005 ELBERT OUZTS VICE PRESIDENT, BUSINESS OPERA 2028612500 2016-01-15 1 AMY FOX P00847276 5712279500 2014 2016-04-25 22:37:26Z JOHN D WALDA 1110 VERMONT AVENUE NW NO 800 WASHINGTON DC 20005 16774663 0 X WWW.NACUBO.ORG X 1956 IL TO DEVELOP, PROMOTE, AND IMPROVE BUSINESS AND FINANCIAL PRINCIPLES AND PRACTICES IN THE ADMINISTRATION OF INSTITUTIONS OF HIGHER EDUCATION. 22 21 56 22 580665 -2750 991965 1025463 12760405 13677480 745886 848287 729380 674978 15227636 16226208 0 0 0 0 6537805 7043906 0 0 209117 7312196 7798025 13850001 14841931 1377635 1384277 20638704 18123141 10782901 7098044 9855803 11025097 X THE USUAL PUBLIC ACTIVITIES OF NACUBO ARE TO DEVELOP, PROMOTE, AND IMPROVE BUSINESS AND FINANCIAL PRINCIPLES AND PRACTICES IN THEADMINISTRATION OF INSTITUTIONS OF HIGHER EDUCATION AND TO FOSTER AMONG MEMBER INSTITUTIONS PROFESSIONAL IDEALS AND STANDARDS IN BUSINESS AND FINANCIAL ADMINISTRATION.NACUBO'S CORE MISSION IS TO IMPROVE FINANCIAL AND ADMINISTRATIVE MANAGEMENT AT INSTITUTIONS OF HIGHER EDUCATION. TO THIS END, NACUBO MARSHALS EXPERTISE, SHARES KNOWLEDGE, PROVIDES TECHNICAL ASSISTANCE, AND ENCOURAGES INNOVATION IN BUSINESS PRACTICES. AREAS OF FOCUS INCLUDE ACCOUNTING AND FINANCIAL MANAGEMENT INCLUDING ENDOWMENTS AND DEBT, TAXATION, STUDENT FINANCIAL SERVICES, AND BUSINESS OPERATIONS INCLUDING INFORMATION TECHNOLOGY AND FACILITIES MANAGEMENT. 0 0 4917837 5747263 CONFERENCES, WORKSHOPS AND SEMINARSIN 2014-2015, A COMMUNITY OF COMMITTEE AND FACULTY MEMBERS OR PRESENTERS ALONG WITH ASSOCIATION STAFF PARTICIPATED IN THE PROCESS OF DESIGNING AND DELIVERING PROGRAMS TO REGISTRANTS. THE NACUBO ANNUAL MEETING IS THE MOST IMPORTANT PROFESSIONAL DEVELOPMENT EVENT OF THE YEAR FOR COLLEGE AND UNIVERSITY BUSINESS OFFICERS AND THEIR STAFF. THE CONFERENCE WAS HELD IN SEATTLE, WA FOR THE 2015 FISCAL YEAR. SESSION TOPICS INCLUDED PROGRAM SERVICE ACCOMPLISHMENTS, ACCOUNTING, FINANCIAL ADMINISTRATION, AUXILIARY ENTERPRISES, CHANGE MANAGEMENT, DISTANCE EDUCATION, TAXATION, AND MANY OTHER TECHNICAL, MANAGERIAL AND LEADRSHIP ISSUES.NACUBO PRESENTS WEB CASTS FROM THE ASSOCIATION'S STUDIO DURING THE YEAR.THE WEB CASTS COVERED "HOT TOPICS" IN HIGHER EDUCATION BUSINESS AND ADMINISTRATION. THIS DEPARTMENT ADMINISTERS A CONTINUING PROFESSIONAL EDUCATION (CPE) CREDIT PROGRAM FOR CERTIFIED PUBLIC ACCOUNTANTS. NACUBO IS REGISTERED WITH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA) AS A SPONSOR OF CONTINUING PROFESSIONAL EDUCATION ON THE NATIONAL REGISTRY OF CPE SPONSORS. PROFESSIONAL DEVELOPMENT (PDC) -NACUBO CREATES AND DELIVERS A BROAD RANGE OF PROGRAMS, SERVICES, AND PRODUCTS THAT ARE DESIGNED TO STRENGTHEN THE ABILITIES AND KNOWLEDGE OF CAMPUS ADMINISTRATORS AT ALL LEVELS. TO MEET THE CHANGING NEEDS OF HIGHER EDUCATION, NACUBO HAS DEVELOPED A VARIETY OF WORKSHOPS AND MATERIALS COVERING TOPICS IN THE FIELDS OF ACCOUNTING, HIGHER EDUCATION FINANCE, LEADERSHIP AND MANAGEMENT, TAX, STUDENT FINANCIAL SERVICES, CAMPUS OPERATIONS, AND TECHNOLOGY. 5713393 8630717 OTHER MEMBER SERVICESUNIVERSITIES - THE ASSOCIATION KEEPS MEMBERS INFORMED OF FEDERAL ACTIONS, SOLICITS MEMBER OPINIONS AND CONCERNS, AND ADVOCATES FOR THE BEST INTERESTS OF COLLEGES AND UNIVERSITIES WITH CONGRESS AND FEDERAL AGENCIES. THE ASSOCIATION'S ADVOCACY EFFORTS WERE COORDINATED WITH A NUMBER OF OTHER ASSOCIATION'S REPRESENTING VARIOUS HIGHER EDUCATION CONSTITUENCIES. IN ADDITION, NACUBO IS THE VOICE FOR HIGHER EDUCATION WITH THE VARIOUS BODIES THAT SET STANDARDS FOR ACCOUNTING PRACTICES, SUCH AS THE FINANCIAL ACCOUNTING STANDARDS BOARD, THE ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS, AND THE U.S. GENERAL ACCOUNTING OFFICE.RESEARCH - NACUBO UNDERTAKES BOTH ON-GOING LONGITUDINAL STUDIES IMPORTANT TO THE HIGHER EDUCATION INDUSTRY SUCH AS THE ASSOCIATION'S ANNUAL STUDY OF COLLEGE AND UNIVERSITY ENDOWMENTS AND SHORT SURVEYS OR RESEARCH ON SPECIFIC ISSUES OF CONCERN.REGIONAL ASSOCIATIONS AND PARTNERSHIPS - NACUBO MANAGES AN ASSOCIATION MANAGEMENT SYSTEM THAT SERVES THE JOINT MEMBERSHIP OF THE NATIONAL ASSOCIATION AND ITS FOUR REGIONAL AFFILIATED ASSOCIATIONS (CACUBO, EACUBO, SACUBO AND WACUBO). THE SYSTEM CAPTURES A VARIETY OF DATA POINTS THAT ENABLE IMPROVED TRACKING OF INDIVIDUAL MEMBER ACTIVITY AND DUES BILLING AND COLLECTION PROCESSES. THIS DATABASE IS LINKED TO BOTH A CONTENT MANAGEMENT SYSTEM AND THE ASSOCIATION WEBSITE IMPROVING MEMBER SERVICE.AWARDS PROGRAM - NACUBO RECOGNIZES INSTITUTIONAL AND INDIVIDUAL EXCELLENCE THROUGH ITS AWARDS PROGRAM. THESE AWARDS WERE PRESENTED TO INDIVIDUALS WHO SHOWED OUTSTANDING ACHIEVEMENT AND EXEMPLARY PERFORMANCE IN THE AREAS OF FINANCIAL MANAGEMENT, ENDOWMENT MANAGEMENT, PROFESSIONAL DEVELOPMENT AND MORE. INSTITUTIONS WERE RECOGNIZED THAT DEMONSTRATED INNOVATION IN THE AREAS OF PROCESS IMPROVEMENT AND RESOURCE ENHANCEMENT. 231420 382892 PUBLICATIONS AND OTHER PRODUCTSNATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS REMAIN A SOURCE OF PROFESSIONAL INFORMATION FOR MEMBERS. CIRCULATION OF THE MONTHLY BUSINESS OFFICER MAGAZINE HAS GROWN TO 27800. NACUBO SELLS APPROXIMATELY 48 PUBLICATION TITLES, INCLUDING FOUR ANNUAL SUBSCRIPTION SERVICES. 10862650 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 42 0 1 56 1 1 1 0 0 0 0 0 0 0 0 0 X 22 21 0 0 0 0 1 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X ELBERT OUZTS 2028612500 1110 VERMONT AVENUE NW NO 800 WASHINGTON DC 20005 JOHN WALDA PRESIDENT/CEO 50.00 X X 1024712 0 56165 MARY L HERRIN CHAIR 1.00 X X 0 0 0 RONALD L RHAMES VICE CHAIR 1.00 X X 0 0 0 GREGG GOLDMAN SECRETARY 1.00 X X 0 0 0 CHARLES A TEGEN PAST BOARD CHAIR 1.00 X X 0 0 0 ROGER V BRUSZEWSKI DIRECTOR 1.00 X 0 0 0 RANDALL G GENTZLER DIRECTOR 1.00 X 0 0 0 J MICHAEL GOWER DIRECTOR 1.00 X 0 0 0 PHILIP J HANLON DIRECTOR 1.00 X 0 0 0 THOMAS W HERBERT DIRECTOR 1.00 X 0 0 0 HAROLD HEWITT DIRECTOR 1.00 X 0 0 0 PAUL E JENNY DIRECTOR 1.00 X 0 0 0 LINDA S MCCORMICK DIRECTOR 1.00 X 0 0 0 MARY LOU MERKT DIRECTOR 1.00 X 0 0 0 HORACE MITCHELL DIRECTOR 1.00 X 0 0 0 DARRELL R MORRISON DIRECTOR 1.00 X 0 0 0 DANIEL D MORRIS DIRECTOR 1.00 X 0 0 0 PETER MURTAUGH DIRECTOR 1.00 X 0 0 0 KATHLEEN QUALLS DIRECTOR 1.00 X 0 0 0 DAWN RHODES DIRECTOR 1.00 X 0 0 0 LYNNE SCHAEFER DIRECTOR 1.00 X 0 0 0 WILLIAM B STEPHAN DIRECTOR 1.00 X 0 0 0 WILLIAM DILLON EXECUTIVE VP 50.00 X 227087 0 47864 MATT HAMIL SENIOR VP - ADVOCACY & ISS 50.00 X 215126 0 34897 ELBERT OUZTS VP - BUSINESS OPERA 50.00 X 185235 0 37215 MARTA PEREZ-DRAKE VP - PROFESSIONAL D 50.00 X 181635 0 35839 SUE MENDITTO DIRECTOR, ACCOUNTING POLIC 50.00 X 152408 0 29711 ANNE GROSS VP, REGULATORY AFFAIRS 50.00 X 143771 0 30996 ELIZABETH CLARK DIRECTOR, CONGRESSIONAL RE 50.00 X 144466 0 22711 MONICA DILLINGHAM DIRECTOR, INFORMATION TECH 50.00 X 129647 0 34990 ROBERT SHEA SENIOR FELLOW, FINANCE AND 50.00 X 177731 0 27799 2581818 0 358187 10 0 1 0 AQUARIAN PO BOX 1110 GREAT FALLS VA 22066 AV PRODUCTION SERVICES 388379 MINDSHIFT TECHNOLOGIES INC 307 WAVERLEY OAKS RD 201 WALTHAM MA 02452 IT SERVICES 252955 VISION CREATIVE INC 10619 - 102 AVENUE EDMONTON CA T5J 2Z3 AV PRODUCTION SERVICES 231385 DARTMOUTH PRINTING 69 LYME RD HANOVER NH 03755 PRINTING SERVICES 207213 ABILA 10800 PECAN PARK BLVD STE 400 AUSTIN TX 78750 IT SERVICES 137650 8 1025463 1025463 MEMBERSHIP DUES 900099 7872267 7872267 CONFERENCES, WORKSHOPS AND SEMINA 900099 5046763 5046763 ADVERTISING 541800 580665 580665 JOB BANK 900099 177785 177785 13677480 716916 716916 664985 533614 131371 131371 131371 382892 14841 368051 368051 CONSULTING FEES 900099 264475 264475 42452 42452 306927 16226208 13418452 580665 1201628 X 2060963 1356984 676017 27962 2678677 1777044 819662 81971 553918 376160 164528 13230 1389505 931556 426079 31870 360843 239826 112646 8371 66868 8056 58812 38633 5515 33118 1607986 1052769 555217 139751 131268 8450 33 818617 409501 408408 708 49157 9620 39537 1041353 26330 1015023 746916 542815 203106 995 803914 785973 16756 1185 274067 274067 96545 11540 85005 990T/UBIT/FEDERAL & DC 4211 4211 FOOD/ BEVERAGES 1593964 1518792 75172 PUBLICATIONS - PRINTING 375058 374827 231 MEMBERSHIP FEES 48808 35498 13310 92177 1268576 -1219191 42792 14841931 10862650 3770164 209117 500 500 7946053 2866753 300924 535621 77265 62424 1050047 1272749 3543945 3046008 736995 497937 10526920 12887157 20638704 18123141 2010170 1637916 7987846 4884462 784885 575666 10782901 7098044 X 9798560 10973207 8743 3390 48500 48500 9855803 11025097 20638704 18123141 1384277 -214983 0 X X 0 1 X 1 0 X 280959 320129 491072 416665 1025463 2534288 12115066 11492075 13388807 13048064 13301922 63345934 12396025 11812204 13879879 13464729 14327385 65880222 0 6008 25431 31439 6008 25431 31439 65848783 175049 153874 325064 641280 894701 2189968 704239 755292 748354 668355 580665 3456905 879288 909166 1073418 1309635 1475366 5646873 123857 216840 273731 272883 306927 1194238 13399170 12938210 15227028 15047247 16109678 72721333 0.90550 0.91270 0.07770 0.07130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 112227 112227 14850128 14962355 898118 224530 0 0 784797 845976 851524 898118 3380415 5070623 44712 74754 61657 112227 293350 196199 211494 212881 224530 845104 1267656 1326363 1026762 299601 507207 452613 54594 1710375 1566633 143742 497937 DEFERRED LEASE LIABILITY 575666 575666 X 16340766 -214983 314700 14841 114558 16226208 0 16226208 15171473 314700 14842 329542 14841931 0 14841931 PART X, LINE 2: NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS IS EXEMPT FROM THE PAYMENT OF TAXES ON INCOME OTHER THAN NET UNRELATED BUSINESS INCOME UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS RECEIVED UNRELATED BUSINESS INCOME FROM ADVERTISING REVENUE THAT IS SUBJECT TO THE UNRELATED BUSINESS INCOME TAX. THERE IS NO INCOME TAX EXPENSE RELATED FOR THE YEAR ENDED MAY 31, 2015. INCOME TAX EXPENSE OF APPROXIMATELY $9,700 HAS BEEN PROVIDED FOR THE YEAR ENDED MAY 31, 2014, AND IS INCLUDED IN ADMINISTRATION EXPENSE IN THE ACCOMPANYING STATEMENTS OF ACTIVITIES. NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED MAY 31, 2015 AND 2014, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF MAY 31, 2015, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2011 THROUGH 2013 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS FILES TAX RETURNS. IT IS NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS' POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 14,841. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 14,841. MISCELLANEOUS 1. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 JOHN WALDA PRESIDENT/CEO 585800 0 438912 0 0 0 38085 0 18080 0 1080877 0 0 0 WILLIAM DILLON EXECUTIVE VP 227087 0 0 0 0 0 31463 0 16401 0 274951 0 0 0 MATT HAMIL SENIOR VP - ADVOCACY & ISS 215126 0 0 0 0 0 30665 0 4232 0 250023 0 0 0 ELBERT OUZTS VP - BUSINESS OPERA 185235 0 0 0 0 0 25794 0 11421 0 222450 0 0 0 MARTA PEREZ-DRAKE VP - PROFESSIONAL D 181635 0 0 0 0 0 26160 0 9679 0 217474 0 0 0 SUE MENDITTO DIRECTOR, ACCOUNTING POLIC 152408 0 0 0 0 0 21183 0 8528 0 182119 0 0 0 ANNE GROSS VP, REGULATORY AFFAIRS 143771 0 0 0 0 0 19771 0 11225 0 174767 0 0 0 ELIZABETH CLARK DIRECTOR, CONGRESSIONAL RE 144466 0 0 0 0 0 20544 0 2167 0 167177 0 0 0 MONICA DILLINGHAM DIRECTOR, INFORMATION TECH 129647 0 0 0 0 0 19718 0 15272 0 164637 0 0 0 ROBERT SHEA SENIOR FELLOW, FINANCE AND 177731 0 0 0 0 0 24650 0 3149 0 205530 0 0 0 PART I, LINE 1A TRAVEL FOR COMPANIONS MARTHA WALDA, PRESIDENT'S WIFE, AIRLINE COSTS, $7,940 - INCLUDIBLE IN MR. JOHN D. WALDA'S INCOME JOHN D. WALDA'S HOUSING ALLOWANCE OR RESIDENCE - $30,000 FORM 990, PART VI, SECTION A, LINE 6 NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS HAS THE FOLLOWING TYPES OF MEMBERS: REGULAR, ASSOCIATE, PROVISIONAL, SUBSCRIBER, AFFILIATE, GOVERNING BOARD AND STUDENT/RETIREE. FORM 990, PART VI, SECTION A, LINE 7B DUES INCREASES ARE SUBJECT TO MEMBER APPROVAL. FORM 990, PART VI, SECTION B, LINE 11 THE FINANCE AND AUDIT COMMITTEE WILL REVIEW AND APPROVE THE 990 BEFORE IT IS FILED. THE ENTIRE BOARD WILL BE PROVIDED ACCESS TO REVIEW THE 990 BEFORE THE 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH EMPLOYEE HAS A DUTY TO PLACE NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS' INTERESTS FOREMOST IN ANY PERSONAL DEALINGS WITH NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS AND HAS A CONTINUING RESPONSIBILITY TO COMPLY WITH THE REQUIREMENTS OF THIS POLICY. THE CONDUCT OF PERSONAL BUSINESS BETWEEN ANY EMPLOYEE AND NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS IS PROHIBITED WITHOUT WRITTEN APPROVAL OF THE PRESIDENT AND CHIEF EXECUTIVE OFFICER OF NACUBO, AFTER FULL DISCLOSURE BY THE EMPLOYEE. EACH EMPLOYEE MUST SIGN THE CONFLICT OF INTEREST DISCLOSURE STATEMENT FOR PURPOSES OF PROVIDING THE EMT WITH THE INFORMATION NEEDED TO IMPLEMENT THIS POLICY. EMPLOYEE DISCLOSURE STATEMENTS WILL BE REVIEWED BY THE NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS PRESIDENT, WHO WILL RESOLVE ANY ACTUAL OR POTENTIAL CONFLICT(S). EACH EMPLOYEE SHALL ANNUALLY SIGN A DISCLOSURE STATEMENT WHICH AFFIRMS THAT SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY. THE DISCLOSURE STATEMENT WILL ALSO PROVIDE AN OPPORTUNITY TO DISCLOSE OR DISCLAIM SPECIFIC FINANCIAL INTERESTS. THIS POLICY APPLIES TO THE BOARD OF DIRECTORS AS WELL AS ALL EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS WAS DONE FOR THE PRESIDENT IN MAY 2014. THE PROCESS WAS DONE FOR THE EXECUTIVE MANAGEMENT TEAM IN MAY 2014. INCREASES FOR BOTH WERE EFFECTIVE FOR FISCAL YEAR 2015. THE ORGANIZATION USES COMPENSATION SURVEYS AND STUDIES TO DETERMINE THE APPROPRIATE COMPENSATION AMOUNTS. ONCE APPROVED BY THE COMPENSATION COMMITTEE, A WRITTEN EMPLOYMENT CONTRACT IS WRITTEN FOR THE PRESIDENT/CEO AND THE EXECUTIVE MANAGEMENT TEAM. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC VIA ITS WEBSITE. IT DOES NOT MAKE ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G SERVICE CENTER FEES: PROGRAM SERVICE EXPENSES 473,577. MANAGEMENT AND GENERAL EXPENSES 437,370. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 910,947. HONORARIA: PROGRAM SERVICE EXPENSES 96,690. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 96,690. CONSULTANTS: PROGRAM SERVICE EXPENSES 463,730. MANAGEMENT AND GENERAL EXPENSES 117,635. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 581,365. AGENCY TEMPORARIES: PROGRAM SERVICE EXPENSES 18,772. MANAGEMENT AND GENERAL EXPENSES 212. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,984. FORM 990, PART XII, LINE 2C: THE ORGANIZATION PROCESS FOR AUDIT OVERSIGHT AND THE SELECTION PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.