2025-04-08T09:48:37-05:00 2024-06-30 541498950 RENNER AND COMPANY CPA PC 700 NORTH FAIRFAX STREET SUITE 400 ALEXANDRIA VA 22314 990 2023-07-01 416030721 UNIVERSITY PROFESSIONAL AND CONTINUING EDUCATION ASSOCIATION UNIV 2026593130 ONE DUPONT CIRCLE NW 450 WASHINGTON DC 20036 TANYA SMITH CONTROLLER 2026593130 2025-04-08 1 1 ADRIEL HENRIQUEZ BAIRES P01203950 7035351200 2025-03-04 2023 2025-03-06 01:10:19Z UPCEA TANYA SMITH ONE DUPONT CIRCLE NW 450 WASHINGTON DC 20036 6834301 0 X WWW.UPCEA.EDU X 1919 DC UNIVERSITY PROFESSIONAL AND CONTINUING EDUCATION ASSOCIATION (UPCEA) ADVANCES LEADERSHIP IN PROFESSIONAL, CONTINUING AND ONLINE EDUCATION. THE ASSOCIATION IS DEDICATED TO MEETING THE NEEDS OF PROFESSIONAL MEMBERS AND THE INSTITUTIONS THEY SERVE. 20 20 21 238 41525 0 422148 395000 4759511 5676081 89760 170249 60231 15700 5331650 6257030 0 0 0 0 2672833 3212598 0 0 677352 2066793 2355141 4739626 5567739 592024 689291 4798766 5857937 2758086 2925883 2040680 2932054 X UNIVERSITY PROFESSIONAL AND CONTINUING EDUCATION ASSOCIATION (UPCEA) ADVANCES LEADERSHIP IN PROFESSIONAL, CONTINUING AND ONLINE EDUCATION. THE ASSOCIATION IS DEDICATED TO MEETING THE NEEDS OF PROFESSIONAL MEMBERS AND THE INSTITUTIONS THEY SERVE. 0 0 730484 1218710 ANNUAL CONFERENCE AND SEMINARS: A GATHERING OF HIGHER EDUCATION PROFESSIONALS WHO DEVELOP, IMPLEMENT, AND PROMOTE PROFESSIONAL, CONTINUING AND ONLINE EDUCATION. THE ANNUAL CONFERENCE OFFERS RELEVANT AND ENGAGING WORKSHOPS, A LIVELY EXHIBIT HALL, THOUGHTPROVOKING KEYNOTE SPEAKERS, AND INDEPTH PANEL DISCUSSIONS AND CONCURRENT SESSIONS. A VARIETY OF SPECIAL INTEREST SEMINARS ARE OFFERED TO THE CONTINUING EDUCATION COMMUNITY THAT PROVIDE A FORUM FOR DISCUSSION ABOUT VARYING ASPECTS OF THE FIELD AND SUPPORTS THE DISSEMINATION OF BEST PRACTICES. 802292 684953 UPCEA RESEARCH AND CONSULTING (URC) FORMERLY CENTER FOR RESEARCH & CONSULTING AND CENTER FOR ONLINE LEADERSHIP & STRATEGY: CENTER FOR RESEARCH & CONSULTING CONDUCTS BENCHMARKING STUDIES AND CUSTOMIZED ENROLLMENT AND MARKETING STUDIES FOR MEMBER INSTITUTIONS. THE CENTER FOR ONLINE LEADERSHIP & STRATEGY HELPS MEMBER INSTITUTIONS LEVERAGE ONLINE EDUCATION AS A CRITICAL STRATEGIC ASSET. 455753 507086 CONVERGENCE: CREDENTIAL INNOVATION IN HIGHER EDUCATION EXAMINES NEW AND EMERGING TRENDS AND MODELS, ESPECIALLY AT THE INSTITUTIONAL LEVEL, IN THE EMERGENT FIELD OF ALTERNATIVE CREDENTIALS. 1499376 3265332 PROFESSIONAL DEVELOPMENT: PROVIDES THE ESSENTIAL SKILLS AND KNOWLEDGE NEEDED TO EARN A RECOGNIZABLE CREDENTIAL FROM THE LEADING ASSOCIATION FOR PROFESSIONAL, CONTINUING, AND ONLINE (PCO) EDUCATION. FACILITATED BY LEADING EXPERTS WITH REALWORLD EXPERIENCE IN THE FIELD, OUR PROGRAMS OFFER HIGHVALUE, RELEVANT CONTENT AND ACTIONABLE TAKEAWAYS FOR PRACTITIONERS AT ALL LEVELS. IT ALSO PROVIDES A FORUM FOR PEERS TO ENGAGE FROM ACROSS THE FIELD IN A VIRTUAL CLASSROOM TO STRENGTHEN UNDERSTANDING, BREADTH OF KNOWLEDGE, AND SKILLS. BADGES ARE AWARDED UPON SUCCESSFUL COMPLETION OF EACH COURSE.ADDITIONAL PROGRAMS INCLUDE MARKETING AND ENROLLMENT SEMINAR, MEMBER SERVICES, DISTANCE AND LEARNING, PROFESSIONAL DEVELOPMENT, SOLA-R, AND OTHER MISCELLANEOUS ACTIVITIESIN ALIGNMENT WITH UPCEA'S MISSION. 1499376 3265332 3487905 1 1 0 0 0 0 0 0 0 1 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 40 0 1 21 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X TANYA SMITH 2026593130 ONE DUPONT CIRCLE SUITE 450 WASHINGTON DC 20036 DAVE CILLAY PRESIDENT 2.00 X 0 0 0 KIM SIEGENTHALER PRESIDENT-ELECT 2.00 X 0 0 0 ROBERT BRUCE SECRETARY/TREASURER 2.00 X 0 0 0 LISA TEMPLETON IMMEDIATE PAST PRESIDENT 2.00 X 0 0 0 TONYA AMANKWATIA BOARD DIRECTOR 2.00 X 0 0 0 YAKUT GAZI BOARD DIRECTOR 2.00 X 0 0 0 CHRISTOPHER GUYMON BOARD DIRECTOR 2.00 X 0 0 0 PAUL HUCKETT BOARD DIRECTOR 2.00 X 0 0 0 CHARLES IACOVOU BOARD DIRECTOR 2.00 X 0 0 0 GEORGE IRVINE BOARD DIRECTOR 2.00 X 0 0 0 SHINO JOHN BOARD DIRECTOR 2.00 X 0 0 0 HEATHER MCCULLOUGH BOARD DIRECTOR 2.00 X 0 0 0 BREEDA MCGRATH BOARD DIRECTOR 2.00 X 0 0 0 JOSH STEELE BOARD DIRECTOR 2.00 X 0 0 0 TATUM THOMAS BOARD DIRECTOR 2.00 X 0 0 0 TANYA ZLATEVA BOARD DIRECTOR 2.00 X 0 0 0 ASIM ALI NETWORK SENATE CHAIR 2.00 X 0 0 0 JENNI MURPHY REGIONAL CABINET CHAIR 2.00 X 0 0 0 JASMEIAL JACKSON DIVERSITY & INCLUSION CO-CHAIR 2.00 X 0 0 0 ANDREA CARROLL-GLOVER CORPORATE REPRESENTATIVE 2.00 X 0 0 0 ROBERT HANSEN CHIEF EXECUTIVE OFFICER 40.00 X 299706 0 70871 AMY HEITZMAN DEPUTY CEO & CHIEF LEARNING OFFICER 40.00 X 209951 0 31505 OPAL HAWKINS CHIEF FINANCIAL OFFICER 40.00 X 161633 0 30423 JULIE URANIS SENIOR VICE PRESIDENT, ONLINE AND STRATEGIC INITIA 40.00 X 153066 0 37093 KATHLEEN IVES CHIEF BUSINESS DEVELOPMENT OFFICER & SENIOR VICE P 40.00 X 141200 0 22005 MOLLY NELSON CHIEF OPERATING OFFICER & VICE PRESIDENT, COMMUNIC 40.00 X 119700 0 23151 JORDAN DIMAGGIO VICE PRESIDENT, POLICY AND DIGITAL STRATEGY 40.00 X 113584 0 26387 JEAN SIMMONS DIRECTOR, MARKETING 40.00 X 100746 0 14771 1299586 0 256206 8 0 1 0 0 395000 395000 CONFERENCE 611430 2825501 2825501 MEMBERSHIP DUES 900999 1605922 1605922 CONSULTING 611430 684953 684953 SPONSORSHIP 900999 264971 264971 PROFESSIONAL DEVELOPME 611430 180872 180872 113862 72337 41525 5676081 176467 176467 571053 577271 -6218 -6218 -6218 OTHER INCOME 900999 15700 15700 15700 6257030 5650256 41525 170249 856881 524559 209722 122600 1782726 845055 645224 292447 214109 154868 6875 52366 179791 128260 9189 42342 179091 179091 2492 2492 62823 62823 467990 423686 44304 193880 32931 2077 158872 28866 9830 18641 395 97223 19881 77090 252 20020 20020 99913 78632 15058 6223 12925 12925 1124748 1124748 15211 15211 BANK AND CREDIT CARD FE 135962 126498 8020 1444 INTEREST EXPENSE 39235 39235 DUES AND SUBSCRIPTIONS 26684 12878 13395 411 STAFF DEVELOPMENT 16694 1530 15164 10475 4549 5926 5567739 3487905 1402482 677352 1552938 282467 607652 2584829 190049 137556 63126 191993 54919 54919 0 0 2349636 2625727 19308 19308 16057 16057 4798766 5857937 240190 214684 2001839 2179217 500000 515925 16057 16057 2758086 2925883 X 2040680 2932054 2040680 2932054 4798766 5857937 689291 221069 -18986 0 X X 0 1 X 1 0 X 260590 532335 422648 395000 1610573 3340907 2524586 3383551 4696536 5618855 19564435 431585 141002 572587 3772492 2926178 3915886 5119184 6013855 21747595 0 27466 7520 332940 367926 27466 7520 332940 367926 21379669 38939 45162 94018 106159 176468 460746 3636 3636 38939 45162 97654 106159 176468 464382 23677 -793 60231 15700 98815 3835108 2970547 4013540 5285574 6206023 22310792 0.95830 0.97350 0.02080 0.01660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 444312 200000 644312 444312 444312 444312 444312 444312 444312 392070 52242 444312 1.00000 0 0 4350 4350 0 50569 50569 0 0 OPERATING LEASE LIABILITY 16057 16057 X 6621628 221069 162515 383584 6238044 18986 18986 6257030 5730254 162515 162515 5567739 0 5567739 PART V, LINE 4: BOARD DESIGNATED FUNDS INCLUDE THOSE FUNDS SET ASIDE FOR THE PURPOSES OF REGIONAL ACTIVITIES. PART X, LINE 2: IN ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, ACCOUNTING STANDARDS REQUIRE AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION. MANAGEMENT EVALUATED UPCEA'S TAX POSITIONS AND CONCLUDED THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. X X X X 0 0 0 0 0 1 0 0 0 ROBERT HANSEN CHIEF EXECUTIVE OFFICER 299706 0 0 0 0 0 38923 0 31948 0 370577 0 0 0 AMY HEITZMAN DEPUTY CEO & CHIEF LEARNING OFFICER 205048 0 4903 0 0 0 23886 0 7619 0 241456 0 0 0 OPAL HAWKINS CHIEF FINANCIAL OFFICER 157513 0 4120 0 0 0 19188 0 11235 0 192056 0 0 0 JULIE URANIS SENIOR VICE PRESIDENT, ONLINE AND ST 149007 0 4059 0 0 0 18723 0 18370 0 190159 0 0 0 KATHLEEN IVES CHIEF BUSINESS DEVELOPMENT OFFICER & 137600 0 3600 0 0 0 15912 0 6093 0 163205 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS MADE UP OF THE PRESIDENT, PRESIDENT-ELECT SECRETARY/TREASURER, IMMEDIATE PAST PRESIDENT, CHAIR OF THE NETWORK SENATE CHAIR OF THE REGIONAL CABINET AND THE CEO (EX-OFFICIO). THE EXECUTIVE COMMITTEE MAY ACT IN THE PLACE OF THE BOARD WHEN AUTHORITY IS DESIGNATED BY THE BOARD AND WHERE ACTION BY THE EXECUTIVE COMMITTEE IS TEMPORARY AND SUBJECT TO APPROVAL BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IN THE ASSOCIATION SHALL BE DIVIDED INTO THE FOLLOWING CATEGORIES: INSTITUTIONAL, CORPORATE AND AFFILIATE. THE BOARD OF DIRECTORS OF THE ASSOCIATION SHALL HAVE THE AUTHORITY TO CREATE ADDITIONAL CATEGORIES OF MEMBERSHIP. THE ASSOCIATION'S MEMBERSHIP CATEGORIES ARE DEFINED AS FOLLOWS: INSTITUTIONAL MEMBERS: INSTITUTIONAL MEMBERS SHALL BE COMPRISED OF DEGREE-GRANTING INSTITUTIONS OF HIGHER EDUCATION ACCREDITED BY A REGIONAL ACCREDITING BODY OR OTHER APPROPRIATE ACCREDITING BODY IN THE CASE OF NON-U.S. MEMBERS. WHERE THERE IS NO RECOGNIZED ACCREDITING BODY, ADMISSION AS A NON-U.S. INSTITUTIONAL MEMBER WILL BE AT THE REASONABLE DISCRETION OF THE BOARD. IN THE CASE OF MULTI-CAMPUS INSTITUTIONS, INSTITUTIONAL MEMBERS SHALL BE ONLY UNITS DIRECTLY ACCREDITED, AS SHOWN BY THE ENTRY IN THE MOST CURRENT EDITION OF THE HIGHER EDUCATION DIRECTORY. SYSTEM OFFICES AND OTHER SIMILAR COORDINATING BODIES ARE ELIGIBLE FOR INSTITUTIONAL MEMBERSHIP PROVIDED THAT THE INSTITUTIONS THEY COORDINATE MEET THE ACCREDITATION STANDARDS DESCRIBED ABOVE. EACH INSTITUTIONAL MEMBER IS ENTITLED TO AN INSTITUTIONAL REPRESENTATIVE, ALTERNATE REPRESENTATIVE, AND A NUMBER OF PROFESSIONAL REPRESENTATIVES. CORPORATE MEMBERS: CORPORATE MEMBERSHIP IS AVAILABLE TO BUSINESS ENTITIES THAT PROVIDE GOODS AND SERVICES WITHIN THE HIGHER EDUCATION SECTOR. CORPORATE MEMBERS SHALL NOT BE ELIGIBLE TO VOTE ON ASSOCIATION MATTERS OR SERVE AS AN OFFICER OF THE ASSOCIATION. THE PRESIDENT MAY APPOINT, AT HIS OR HER DISCRETION AND SUBJECT TO BOARD APPROVAL, A REPRESENTATIVE OF THE CORPORATE MEMBERSHIP TO SERVE ON THE BOARD OF DIRECTORS IN A NON-VOTING CAPACITY. AFFILIATE MEMBERS: AFFILIATE MEMBERSHIP IS AVAILABLE TO INTERNATIONAL HIGHER EDUCATION INSTITUTIONS LOCATED OUTSIDE OF THE U.S. AND CANADA, NONPROFIT ORGANIZATIONS, AND INDIVIDUALS HAVING AN INTEREST IN THE ACTIVITIES AND NONPROFIT PURPOSES OF THE ASSOCIATION. AFFILIATE MEMBERS SHALL NOT BE ELIGIBLE TO VOTE ON ASSOCIATION MATTERS NOR SHALL THEY BE ELIGIBLE TO SERVE AS AN OFFICER OF THE ASSOCIATION OR SERVE ON THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A THE ELECTED OFFICERS OF THE ASSOCIATION ARE THE PRESIDENT, PRESIDENT-ELECT, IMMEDIATE PAST PRESIDENT, AND SECRETARY/TREASURER. THE BOARD DEVELOPMENT COMMITTEE OF THE ASSOCIATION WILL ACCEPT AND REVIEW NOMINATIONS FOR THE ELECTED OFFICER POSITIONS OF PRESIDENT-ELECT (EACH YEAR) AND FOR THE SECRETARY/TREASURER (EVERY TWO YEARS). NOT LESS THAN NINETY (90) DAYS PRIOR TO THE ANNUAL MEETING, THE BOARD DEVELOPMENT COMMITTEE SHALL PRESENT A SLATE OF ONE (1) CANDIDATE FOR EACH OF THE POSITIONS OF PRESIDENT-ELECT AND SECRETARY/TREASURER TO THE INSTITUTIONAL REPRESENTATIVES FOR VOTE BY U.S. MAIL, ELECTRONIC MAIL OR FACSIMILE BALLOT. BALLOTS OF THE INSTITUTIONAL REPRESENTATIVES MUST BE RETURNED WITHIN TWENTY-ONE (21) DAYS OF THE DATE THE WRITTEN BALLOT IS SENT. THE PRESIDENT-ELECT AND THE SECRETARY/TREASURER SHALL BE ELECTED BY MAJORITY VOTE OF THE INSTITUTIONAL REPRESENTATIVES AND SHALL TAKE OFFICE AT THE CONCLUSION OF THE ANNUAL CONFERENCE. IN THE EVENT A CANDIDATE FOR EITHER OR BOTH OFFICES DOES NOT RECEIVE A MAJORITY OF THE INSTITUTIONAL REPRESENTATIVE VOTES, THE BOARD DEVELOPMENT COMMITTEE WILL CONSIDER AND PRESENT A SLATE WITH AN ALTERNATIVE CANDIDATE FOR THE OFFICE(S) TO THE INSTITUTIONAL REPRESENTATIVES FOR VOTE BY WRITTEN BALLOT WHICH MUST BE RETURNED WITHIN TWENTY-ONE (21) DAYS OF THE DATE THE BALLOT IS SENT. NO MEMBER OF THE LEADERSHIP COMMITTEE MAY BE A CANDIDATE FOR ELECTED OFFICE PRESENTED BY THE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7B ANY PROPOSALS TO AMEND THE BYLAWS SHALL BE REVIEWED AND CONSIDERED BY THE BOARD OF DIRECTORS AND APPROVED BY MAJORITY VOTE OF THE BOARD, WITH THE BOARD APPROVED AMENDMENT THEN SUBMITTED TO THE INSTITUTIONAL REPRESENTATIVES FOR VOTE UPON ON A THIRTY (30) DAY WRITTEN BALLOT SENT BY U.S. MAIL, ELECTRONIC MAIL OR FACSIMILE. SUCH BALLOT SHALL INCLUDE THE PROPOSED BYLAW AMENDMENT(S) AND THE DATE BY WHICH THE COMPLETED BALLOT MUST BE RETURNED TO THE ASSOCIATION. BYLAW AMENDMENTS SHALL BE ADOPTED BY A MAJORITY VOTE OF THE INSTITUTIONAL REPRESENTATIVES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS COMPLETED BY THE AUDITING FIRM AND SUBMITTED TO MANAGEMENT FOR DETAILED REVIEW. IN 2024, THE FILED 2023 FORM 990 WILL BE PROVIDED TO THE BOARD AFTER IT HAS BEEN FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR AND PRINCIPAL OFFICER WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IF THE GOVERNING BOARD HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY OR OTHER INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING. B. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 15A. UPCEA USES ASSOCIATION COMPENSATION SURVEYS TO AID IN THE DETERMINATION OF SALARIES FOR OFFICERS AND KEY EMPLOYEES. 15B. THE PRESIDENT AND PRESIDENT-ELECT CONDUCTED A PERFORMANCE REVIEW WITH THE CEO AND PROVIDED HIM WITH A WRITTEN EVALUATION. FEEDBACK WAS PROVIDED BY THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE DETERMINED THE COMPENSATION AIDED BY THE WASHINGTON HIGHER EDUCATION SECRETARIAT COMPENSATION AND BENEFITS SURVEY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE INDEPENDENT AUDIT AND SELECTION OF THE INDEPENDENT AUDITORS.