2011-05-13T15:00:45-05:00 2010-06-30 CROWE HORWATH LLP 10 West Broad Street Suite 1700 Columbus OH 432153713 990 2009-07-01 314379537 UNIVERSITY OF RIO GRANDE UNIV 7402457358 218 NORTH COLLEGE AVENUE RIO GRANDE OH 45674 PAUL HARRISON 2011-05-13 true 6144690001 2009 2016-02-24 21:20:13Z BARBARA GELLMAN-DANLEY 218 NORTH COLLEGE AVENUE RIO GRANDE OH 45674 31562250 false X WWW.RIO.EDU X 1876 OH THE MISSION OF THE UNIVERSITY OF RIO GRANDE IS TO PROVIDE STUDENTS EDUCATIONAL, PERSONAL GROWTH AND ECONOMIC DEVELOPMENT OPPORTUNITIES. 28 23 815 28 0 2468533 1893333 26985882 27191693 214054 428339 236687 38258 29905156 29551623 4818588 5011334 0 15412185 16729258 0 259107 10321304 9343548 30552077 31084140 -646921 -1532517 45709752 46781284 19970425 21309752 25739327 25471532 THE MISSION OF THE UNIVERSITY OF RIO GRANDE IS TO PROVIDE STUDENTS EDUCATIONAL, PERSONAL GROWTH AND ECONOMIC DEVELOPMENT OPPORTUNITIES. false false 12381483 5011334 12600806 INSTRUCTION OF UNDERGRADUATE AND GRADUATE STUDENTS - STUDENTS CAN CHOOSE FROM OVER 60 ACADEMIC PROGRAMS, INCLUDING CERTIFICATE PROGRAMS, ASSOCIATES, BACHELORS AND MASTER'S DEGREES. THERE ARE OVER 2,400 STUDENTS THE UNIVERSITY CURRENTLY SERVES. THEIR LARGEST DEGREE PROGRAMS ARE THE NURSING AND TEACHING PROGRAMS. 4278048 0 4769500 AUXILIARY ACTIVITIES INCLUDING DORMITORIES, DINING FACILITIES, & INTERCOLLEGIATE ATHLETICS ARE AVAILABLE TO ENHANCE THE LIFE ON CAMPUS OF STUDENTS. RIO GRANDE OFFERS ELEVEN SPORTS INCLUDING BASEBALL, BASKETBALL AND CROSS COUNTRY TO THEIR STUDENT ATHLETES. 7071695 0 9821561 UNIVERSITY OF RIO GRANDE HAS A CONTINUING CONTRACT WITH RIO GRANDE COMMUNITY COLLEGE (RGCC). THE UNIVERSITY PROVIDES TO RGCC AND ITS STUDENTS INSTRUCTION IN ARTS AND SCIENCES, TECHNICAL STUDIES, ADULT EDUCATION AND DEVELOPMENT COURSES; ACCESS TO ALL NONRESIDENTIAL PHYSICAL FACILITIES OF THE UNIVERSITY; ACTIVITIES AVAILABLE TO THE STUDENTS SUCH AS ATHLETICS, CLUBS, DRAMATICS, AND OTHER APPROVED ACTIVITIES; STUDENT PERSONNEL SERVICES; AND APPROPRIATE OFFICE SPACE FOR RGCC'S ADMINISTRATIVE OFFICES. 23731226 true true false false false false true false true true true false true false false false false false false false false false true true true true false false false false false true false true true false false false false false true false false false true 20 0 true 815 true false false false false false false false false false 28 23 true false false false false false false true false false true true true true true true true false false X NAYYER HUSSAIN 7402457358 218 NORTH COLLEGE AVE RIO GRANDE OH 45674 KAY V ERVIN 1 X X 0 0 0 JACK FINCH 1 X X 0 0 0 WILLIAM JOHNSON 40 X X 46483 0 5270 STEVEN CHAPMAN 1 X X 0 0 0 DON WOOD 40 X X 81354 0 1555 DAVID WILHELM 1 X 0 0 0 STACIE HUTTON 1 X 0 0 0 PHILLIP SATTERFIELD 1 X 0 0 0 H COOPER SNYDER 1 X 0 0 0 CLAYTON JOHNSON 1 X 0 0 0 ROBERT E EASTMAN 1 X 0 0 0 ALICE DACHOWSKI 1 X 0 0 0 SARAH SIMONDS 1 X 0 0 0 J GREGORY FIELDS 1 X 0 0 0 STANLEY HARRISON 1 X 0 0 0 BETH EVANS 1 X 0 0 0 ROGER WILLIAMS 1 X 0 0 0 RONALD GLOVER 1 X 0 0 0 LARRY GUGLIELMI 1 X 0 0 0 EVAN DAVIS 1 X 0 0 0 MARY PIERCE 1 X 0 0 0 MEL SIMON 1 X 0 0 0 JOHN D KIDD 1 X 0 0 0 NED RIEGEL 1 X 0 0 0 MICHAEL REARDON 1 X 0 0 0 ROBERT FOSTER 1 X 0 0 0 JAMES CALDWELL 1 X 0 0 0 ARNOLD PENIX 1 X 0 0 0 THOMAS DAVISSON 1 X 0 0 0 PETREA BROWN 1 X 0 0 0 ALAN STOCKMEISTER 1 X 0 0 0 DAN WHITELEY 1 X 0 0 0 JEFFREY E SMITH 1 X 0 0 0 GARY ROACH 1 X 0 0 0 GLENNA LEGRAND 1 X 0 0 0 BARBARA GELLMAN-DANLEY 40 X 49685 0 913 BARBARA HATFIELD 40 X 100409 0 34489 KENNETH PORADA 40 X 0 0 0 BEVERLY CRABTREE 40 X 61472 0 29239 KEVIN YEAGER 40 X 86710 0 19725 PAUL HARRISON 40 X 117058 0 40651 PHYLLIS MASON 40 X 57043 0 22404 DONNA MITCHEL 40 X 107055 0 33922 707269 0 188168 3 false true false SODEXO INC AFFILIATES 1473 CAVITT RD MONROEVILLE PA 15146 FOOD SERVICES 1071025 GSF USA INC PO BOX 1627 INDIANAPOLIS IN 46204 JANITORIAL SERVICES 486704 CROWE HORWATH LLP PO BOX 145415 CINCINNATI OH 41525 AUDIT AND ACCOUNTING SERVICES 202895 THE SPYGLASS GROUP INC 2001 CROCKER RD SUITE 200 WESTLAKE OH 44145 CONSULTING SERVICES 201294 BAKER HOSTETLER LLP PO BOX 70189 CLEVELAND OH 44190 LEGAL SERVICES 184278 9 0 0 0 0 672031 1221302 5080 1893333 TUITION AND FEES 12600806 12600806 0 0 COMMUNITY COLLEGE CONTRACT 9821561 9821561 0 0 AUXILIARY ENTERPRISES 4769326 4769326 0 0 0 0 0 0 0 0 0 0 0 0 0 0 27191693 417501 0 0 417501 0 0 0 0 0 0 0 0 38084 0 0 0 38084 0 38084 0 0 38084 2021465 0 2010627 0 10838 0 10838 0 0 10838 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OTHER INCOME 174 174 0 0 0 0 0 0 0 0 0 0 0 0 0 0 174 29551623 27191867 0 466423 0 0 5011334 5011334 0 0 0 0 662354 492197 170157 0 33458 33458 0 0 10368073 7490328 2757782 119963 1207845 873676 320239 13930 3454559 2498802 915915 39842 1002969 725482 265919 11568 0 0 0 0 208182 0 208182 0 156115 0 156115 0 0 0 0 0 0 0 82943 0 82943 0 2558667 1812022 717754 28891 44374 32097 11765 512 553059 400047 146634 6378 356946 258191 94638 4117 0 0 0 0 1486139 1441555 44584 0 260868 188695 69165 3008 0 0 0 0 32843 23756 8708 379 361006 0 361006 0 0 0 0 0 1365194 987492 361957 15745 334125 324101 10024 0 BAD DEBT EXPENSE 134089 134089 0 0 REPAIRS & MAINTENANCE 311247 225136 82522 3589 STUDENT ACTIVITIES & ASSISTANCE 88663 64133 23507 1023 ATHLETIC EXPENSES 164699 119132 43667 1900 DUES, SUBSCRIPTIONS, & MEMBERSHIPS 148886 107694 39474 1718 695503 487809 201150 6544 31084140 23731226 7093807 259107 0 0 0 0 12866 3150 552950 544652 1835124 1152421 1105736 1662311 0 0 0 0 1609227 1451584 0 390571 57696 80045 43034055 19882484 23429363 23151571 16690657 18060939 364056 0 0 0 0 0 52077 284040 45709752 46781284 10226446 11691440 0 0 0 851004 3157073 2832928 0 0 0 0 125930 663450 5049372 3885651 1411604 1385279 19970425 21309752 X 4943646 3030330 2614364 2979704 18181317 19461498 0 0 0 0 0 0 25739327 25471532 45709752 46781284 X false true true X true true X 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 612800 X X false 17661515 780181 1593420 306320 19728796 21992852 566138 -4204851 692624 17661515 0 0.9865 0.0135 false false 0 1273867 1273867 0 27759193 8820212 18938981 0 2315878 1592961 722917 0 11685117 9469311 2215806 0 0 0 0 23151571 0 LINE OF CREDIT 70000 US GOVERNMENT LOAN FUNDS 1274472 ANNUITIES PAYABLE 40807 1385279 29551623 31084140 -1532517 1282705 0 0 0 -381292 901413 -631104 25962847 1282705 0 0 222796 1505501 24457346 82943 5011334 5094277 29551623 26499285 0 0 0 509422 509422 25989863 82943 5011334 5094277 31084140 Collections of art - description of collections Schedule D, Part III, Line 4 THE ARTWORK IS DISPLAYED ON CAMPUS FOR PUBLIC EXHIBITION IN SUPPORT OF FINE ARTS EDUCATION. Intended uses of endowment funds Schedule D, Part V, Line 4 THE ENDOWMENTS ARE USED TO PROVIDE FINANCIAL ASSISTANCE TO STUDENTS IN NEED. FIN 48 footnote Schedule D, Part X, Line 2 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRESCRIBES RECOGNITION THRESHOLDS AND MEASUREMENT ATTRIBUTES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. TAX BENEFITS WILL BE RECOGNIZED ONLY IF A TAX POSITION IS MORE-LIKELY-THAN-NOT SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX BENEFIT WILL BE RECORDED. MANAGEMENT HAS CONCLUDED THAT THEY ARE UNAWARE OF ANY TAX BENEFITS OR LIABILITIES TO BE RECOGNIZED AT JUNE 30, 2010. THE UNIVERSITY WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND INCOME TAX EXPENSE, RESPECTIVELY. THE UNIVERSITY HAS NO AMOUNTS ACCRUED FOR INTEREST OR PENALTIES FOR THE YEAR ENDED JUNE 30, 2010. WITH A FEW EXCEPTIONS, THE UNIVERSITY IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2007. THE UNIVERSITY DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. Other changes in net assets Schedule D, Part XI, Line 8 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT - 23074; PENSION RELATED CHANGES OTHER THAN NET PERIODIC COST - -419967; FAIR VALUE OF INTEREST RATE SWAP - 15601; OTHER - 0; TOTAL - -381292 Other revenues in audited financial statements not in form 990 Schedule D, Part XII, Line 2d CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT - 23074; FAIR VALUE OF INTEREST RATE SWAP - 15601; BOOKSTORE REVENUE - 184121; OTHER - 0; TOTAL - 222796 Other revenues in form 990 not in audited financial statements Schedule D, Part XII, Line 4b SCHOLARSHIP EXPENSE - 5011334; OTHER - 0; TOTAL - 5011334 Other expenses in audited financial statements not in form 990 Schedule D, Part XIII, Line 2d PENSION RELATED CHANGES OTHER THAN NET PERIODIC COST - 419967; BOOKSTORE EXPENSES - 89455; OTHER - 0; TOTAL - 509422 Other expenses in form 990 not in audited financial statements Schedule D, Part XIII, Line 4b SCHOLARSHIP EXPENSE - 5011334; OTHER - 0; TOTAL - 5011334 true true true THE RACIALLY NONDISCRIMINATORY POLICY IS POSTED IN THE SCHOOL BULLETIN AND CATALOG DISTRIBUTED TO PROSPECTIVE STUDENTS AND THE STUDENT HANDBOOK TO ENROLLED STUDENTS. true true true true false false false false false false false false true false true true SCHOLARSHIPS 1173 3310127 0 N/A N/A ATHLETIC SCHOLARHIPS 190 581821 0 N/A N/A NURSING SCHOLARSHIPS 19 80717 0 N/A N/A GRADUATE 58 527619 0 N/A N/A Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 THE FINANCIAL AID OFFICE DETERMINES IF A STUDENT IS ELIGIBLE TO RECEIVE A SCHOLARSHIP FROM THE UNIVERSITY AND, IF ELIGIBLE, WILL APPLY THE APPROVED SCHOLARSHIP PAYMENT TO THE RESPECTIVE STUDENTS TUITION ACCOUNT. NO CHECKS ARE ISSUED TO THE STUDENTS DIRECTLY. THE FINANCIAL AID OFFICE MONITORS THE USE OF THE FUNDS TO ENSURE THEY ARE USED FOR THEIR INTENDED PURPOSE. X X true true X X X false false false false false false false false false PAUL HARRISON 116551 0 0 0 507 0 19514 0 21137 0 157709 0 0 0 Tax indemnification and gross-up payments Schedule J, Part I, Line 1a THE PRESIDENT RECEIVES $1,000 A MONTH OF AUTO ALLOWANCE AS PART OF HER COMPENSATION CONTRACT. THIS IS INCLUDED AS TAXABLE COMPENSATION TO THE PRESIDENT. Housing allowance or residence for personal use Schedule J, Part I, Line 1a THE PRESIDENT IS REQUIRED TO LIVE ON CAMPUS AS PART OF HER COMPENSATION CONTRACT. THIS BENEFIT IS CONSIDERED NONTAXABLE PURSUANT TO IRC SECTION 119. COUNTY OF GALLIA OHIO 316400068 36381LAB2 2003-12-03 2840000 REFINANCE PRIOR DEBT/ EQUIPMENT false false 2880584 0 0 0 62500 0 1021663 2004 true false true true false false true false true 0.000 0.000 0.000 true false true false 0.0 false 0.0 false true false SEE SCHEDULE O DISCOUNTED TUITION 9195 ANNETTE WARD FAMILY RELATIONSHIP OF TRUSTEE, PETREA BROWN 29045 COMPENSATION false OHIO VALLEY BANK SEE SCHEDULE O 106090 LOAN AND TRUST FEES false THE WISEMAN AGENCY INC SEE SCHEDULE O 229661 INSURANCE false Family/business relationships amongst interested persons Form 990, Part VI, Section A, Line 2 JEFFREY E SMITH, ROGER WILLIAMS AND STEVEN CHAPMAN - BUSINESS RELATIONSHIP; Review of form 990 by governing body Form 990, Part VI, Section B, Line 11A PRIOR TO FILING WITH THE IRS, THE FORM 990 IS REVIEWED BY THE CHIEF COMPLIANCE OFFICER, THE FINANCE COMMITTEE, AND THE DIRECTOR OF FINANCE. AFTER REVIEW BY THE CHIEF COMPLIANCE OFFICER, THE FINANCE COMMITTEE, AND THE DIRECTOR OF FINANCE, THE BOARD MEMBERS RECEIVED A COPY OF THE FULL FORM 990 ELECTRONICALLY PRIOR TO THE FORM BEING SUBMITTED ELECTRONICALLY TO THE IRS. Conflict of interest policy Form 990, Part VI, Section B, Line 12c ANNUAL DISCLOSURE IS PROVIDED TO EACH OFFICER, BOARD MEMBER, AND ADMINISTRATIVE STAFF (THE ORGANIZATION DOES NOT HAVE ANY KEY EMPLOYEES OR HIGHEST COMPENSATED EMPLOYEES). EACH PERSON COMPLETES AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE. ONCE THE QUESTIONNAIRES ARE COMPLETED, THE PRESIDENT'S ASSISTANT REVIEWS THE RESPONSES AND DETERMINES WHETHER OR NOT THERE ARE ANY POTENTIAL CONFLICTS OF INTEREST. IF THERE IS A POTENTIAL CONFLICT OF INTEREST, THE PRESIDENT, TREASURER, AND CONTROLLER REVIEW THE CORRESPONDING ISSUE AND DETERMINE IF THERE IS AN ACTUAL CONFLICT OF INTEREST. IF AN ACTUAL CONFLICT OF INTEREST IS DETERMINED TO EXIST, THAT PERSON IS EXCLUDED FROM ANY DISCUSSIONS CONCERNING THE CONFLICTING ISSUE AND IS NOT PERMITTED TO VOTE ON ANY DECISIONS REGARDING THE CONFLICTING ISSUE. ANY PURCHASES AND/OR BIDDING PROPOSALS ARE ALSO REVIEWED FOR ANY POTENTIAL CONFLICTS OF INTEREST PRIOR TO SUBMITTING BIDS OR MAKING PURCHASES. THE CONTROLLER ATTENDS THE BOARD MEETINGS AS A GUEST TO ENSURE THAT COMPLIANCE WITH THESE GUIDELINES IS FOLLOWED. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a THE COMPENSATION OF THE PRESIDENT IS DETERMINED AND APPROVED BY THE BOARD OF TRUSTEES. THE CURRENT PRESIDENT WAS HIRED IN OCTOBER 2009. SALARY AND BENEFITS COMPARISONS WITH OTHER SCHOOLS IN THE STATE THAT ARE OF SIMILAR SIZE WERE RESEARCHED TO DETERMINE THE STARTING POINT FOR HER COMPENSATION. THE PRESIDENT IS UNDER A MULTIPLE YEAR CONTRACT WITH THE UNIVERSITY. THE APPROVAL OF THE COMPENSATION AND HIRING OF THE PRESIDENT WERE DOCUMENTED IN THE BOARD MINUTES. Public Disclosure Form 990, Part VI, Section C, Line 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. Financial aid or assistance from a governmental agency Schedule E, Line 6a U.S. DEPARTMENT OF EDUCATION: FEDERAL PELL GRANT PROGRAM, FEDERAL PERKINS LOAN PROGRAM, FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAM, FEDERAL WORK STUDY PROGRAM, NATIONAL SCIENCE & MATHEMATICS ACCESS TO RETAIN TALENT GRANT, AND TEACHER EDCUATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS. U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES: BLOCK GRANTS FOR PREVENTION AND TREATEMENT OF SUBSTANCE ABUSE. DEPARTMENT OF LABOR: VARIOUS WORKFORCE INVESTMENT ACT CLUSTER GRANTS. DEPARTMENT OF JUSTICE: BRYNE FORMULA GRANT PROGRAM. OF LABOR: SUSAN HARWOOD TRAINING GRANT PROGRAM 2004 U.S. DEPARTMENT OF RESOURCE CONSERVATION AND DEVELOPMENT: PREVENT SOIL EROSION U.S. DEPARTMENT OF JUSTICE: BRYNE FORMULA GRANT PROGRAM, BRYNE FORMULA GRANT PROGRAM-LAW ENFORCEME TRAINING, AND BYRNE FORMULA GRANT 2008. DOCUMENTATION OF MEETINGS HELD BY COMMITTEES OF GOVERNING BODY FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES THAT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY THEREFORE THIS QUESTION HAS BEEN INTENTIONALLY LEFT BLANK. PROCESS USED TO ESTABLISH COMPENSATION FOR OTHER OFFICERS/KEY EMPLOYEES FORM 990, PART VI, SECTION B, LINE 15B THE COMPENSATION OF THE OTHER OFFICERS HAVE BEEN IN PLACE FOR SOME TIME WITH ANNUAL INCREASES BEING DETERMINED BY THE PRESIDENT BASED ON ANNUAL RAISES PROVIDED TO ALL EMPLOYEES. THE PRESIDENT DETERMINES IF ADDITIONAL RAISES ARE WARRANTED BASED ON INCREASES IN DUTIES OR OTHER PERFORMANCE FACTORS. THIS QUESTION HAS BEEN CHECKED NO SINCE THERE IS NO INDEPENDENT APPROVAL OF COMPENSATION OR REGULAR COMPARABILITY DATA USED. COMPENSATION OF OFFICERS, DIRECTORS, KEY EMPLOYEE'S, ETC FORM 990, PART VII, SECTION A, COLUMN (B) KEVIN YEAGER, CFO, AND BARBARA GELLMAN-DANLEY, PRESIDENT, EACH DEVOTE APPROXIMATELY 1HR A WEEK TO THE EMERSON AND EVELYN EVANS AND SONS FOUNDATION, A RELATED TAX-EXEMPT ORGANIZATION. GRANTS OR ASSISTANCE BENEFITTING INTERESTED PERSONS FORM 990, SCHEDULE L, PART III AS PER IRS INSTRUCTIONS FOR 990 SCHEDULE L, SCHOOLS ARE NOT REQUIRED TO IDENTIFY INTERESTED PERSONS TO WHOM THEY PROVIDED SCHOLARSHIPS, FELLOWSHIPS, AND SIMILAR FINANCIAL ASSISTANCE. COLUMNS (A) AND (B) SHOULD BE LEFT BLANK FOR THESE LINES. RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION SCHEDULE L, PART IV, COLUMN B STEVEN CHAPMAN, CHAIRMAN TRUSTEE, WAS SERVING AS A BOARD MEMBER OF OHIO VALLEY BANK AT TIME OF TRANSACTION. JEFFREY E SMITH, TRUSTEE, WAS SERVING AS CHAIRMAN AND CEO OF OHIO VALLEY BANK AT TIME OF TRANSACTION. ROGER WILLIAMS, TRUSTEE, WAS SERVING AS DIRECTOR OF OHIO VALLEY BANK AT TIME OF TRANSACTION. GARY ROACH, FIRST VICE CHAIR, WAS SERVING AS PRESIDENT OF THE WISEMAN AGENCY, INC. AT TIME OF TRANSACTION. EMERSON AND EVELYN EVANS AND SONS FNDT 218 NORTH COLLEGE AVENUE RIO GRANDE OH 45674 311017994 SUPPORT ORG. OH 501(C)(3) 11 - Type III - FI NA false false true false false false false false false false false false false false false false false false