2021-05-05T12:30:42-05:00 2020-06-30 346565596 Ernst & Young US LLP 55 Ivan Allen Jr Blvd Ste 1000 Atlanta GA 30308 990 2019-07-01 580652518 University of Georgia Athletic Assn Inc UNIV 7065421197 456 East Broad Street Ste 225 Athens GA 30602 Ryan Nesbit Treasurer 2021-05-05 true Aerrial M Orr P01598400 4048748300 2018-02-05 2019 2022-09-23 18:48:47Z Jere W Morehead 456 East Broad Street Ste 225 Athens GA 30602 179559948 false X www.georgiadogs.com X 1928 GA To offer nationally competitive intercollegiate athletic programs which reflect the interest of our students, faculty, the Southeastern Conference, and the people of Georgia. 19 9 66 24 0 0 50501383 62602156 110731644 106307513 1739508 516668 9050243 9734920 172022778 179161257 16636034 15297866 0 54868043 58018738 0 2261191 82595299 75362127 154099376 148678731 17923402 30482526 441577260 452793175 151545479 132136269 290031781 320656906 X Our mission is to offer nationally competitive intercollegiate athletic programs which reflect the interests of our students and faculty, the Southeastern Conference, and the people of Georgia, and provide a worthwhile experience for our student-athletes, teaching them the meaning of integrity and ethical conduct, the basic principles of amateur competition, sportsmanship, and the principle of equitable opportunity for all students and staff. We seek to enhance the academic endeavors of the University of Georgia, by helping through our success to attract both promising students and the assistance of private philanthropy, and by providing direct financial support. false false 44480454 2928757 39154690 The football program with the University of Georgia Athletic Association enhances the academic endeavors of the University of Georgia by helping, through its success, to attract both promising students and the assistance of private philanthropy, and by providing direct financial support to the institution. 8012664 456060 1266413 The men's basketball program with the University of Georgia Athletic Association enhances the academic endeavors of the University of Georgia by helping, through its success, to attract both promising students and the assistance of private philanthropy, and by providing direct financial support to the institution. 4044089 531592 52335 The women's basketball program with the University of Georgia Athletic Association enhances the academic endeavors of the University of Georgia by helping, through its success, to attract both promising students and the assistance of private philanthropy, and by providing direct financial support to the institution. 60765221 11381457 75530528 Other college athletic sports, along with their associated revenue streams from contributions, SEC/NCAA distributions, media, licensing and student fees. 60765221 11381457 75530528 117302428 true true false false false false false false false true false false true true false true true false false false false false false false false false true true true true false false false false false false false false false false false false false false false true false false false true X 239 0 true 66 true false false false false false true true false false false false false X 19 9 false false false false false false false true true false false true true true true true true true true false GA X Chad Cleveland 7065421197 456 East Broad Street Athens GA 30602 David E Shipley Sec / Faculty Athletics Rep 2.0 50.0 X X 0 316856 45712 Jack Hu Vice Chairman 2.0 50.0 X X 0 267473 23763 Jere W Morehead Chairman 2.0 50.0 X X 0 676890 263392 Ryan A Nesbit Treasurer 2.0 50.0 X X 0 291719 91119 Brian Dill Alumni Association President 1.0 0.0 X 0 0 0 Christopher Cummiskey Elected Alumni 1.0 0.0 X 0 0 0 Gregory H Robinson Appointed Faculty 1.0 40.0 X 0 377414 108695 J Marshall Shepherd Appointed Faculty 1.0 40.0 X 0 208544 43932 Jean Martin-Williams Elected Faculty 1.0 40.0 X 0 170599 42789 Joel O Wooten Jr Elected Alumni 1.0 0.0 X 0 0 0 Jon C Stinchcomb Elected Alumni 1.0 0.0 X 0 0 0 K Paige Carmichael Appointed Faculty 1.0 40.0 X 0 163944 53139 Kessel Stelling Elected Alumni 1.0 0.0 X 0 0 0 Lisa G Wood Elected Alumni 1.0 0.0 X 0 0 0 Samantha B Joye Elected Faculty 1.0 40.0 X 0 180432 49278 Steve C Jones Elected Alumni 1.0 0.0 X 0 0 0 Timothy L Grey Elected Faculty 1.0 40.0 X 0 128864 28887 William D Young Jr Elected Alumni 1.0 0.0 X 0 0 0 William Harper Student 1.0 0.0 X 0 0 0 Darrice Griffin Deputy Director of Athletics 50.0 0.0 X 0 188708 26080 Kirby P Smart Head Football Coach 50.0 0.0 X 6475000 569013 49673 M Joni Taylor Head Women's Basketball Coach 50.0 0.0 X 450000 321658 46322 Scott Stricklin Head Baseball Coach 50.0 0.0 X 506500 309553 43261 Stephanie Y Ransom Deputy Director of Athletics 50.0 0.0 X 0 188216 64877 Thomas Crean Head Men's Basketball Coach 50.0 0.0 X 2850000 449595 49434 William G McGarity Athletic Director 50.0 0.0 X 137500 576670 77972 Antonio D McGee Assistant Football Coach 50.0 0.0 X 296739 482570 82982 Charlton Warren Assistant Football Coach 50.0 0.0 X 330830 517200 47288 Cortez Hankton Assistant Football Coach 50.0 0.0 X 333859 335543 48990 Daniel A Lanning Assistant Football Coach 50.0 0.0 X 480848 402187 46948 Samuel D Pittman Assistant Football Coach 50.0 0.0 X 545541 362942 38604 James R Coley Former Assistant Football Coach 0.0 0.0 X 694037 399268 47346 Libby S Morris Former Vice Chairman 0.0 0.0 X 0 304186 82468 Mark Richt Former Head Football Coach 0.0 0.0 X 1000000 0 0 14100854 8190044 1502951 39 true true false Brasfield & Gorrie LLC 2999 Circle 75 Parkway Atlanta GA 30339 Construction Svcs 4264156 DPR Construction 3301 Windy Ridge Parkway Ste 500 Atlanta GA 30339 Construction Svcs 4189526 Inglett and Stubbs LLC 5200 Riverview Rd SE Mableton GA 30126 Electrical Contractor 1226139 Proof of the Pudding by Mgr Inc 64000 Sugarloaf Parkway Duluth GA 30097 Catering Services 1034865 American Servco Inc 3296 Summit Ridge Parkway Ste 1010 Duluth GA 30096 Janitorial Svcs 1011666 27 62602156 62602156 Ticket Revenue 711211 37287685 37287685 NCAA/SEC Distribution 711211 44183941 44183941 Media Revenue 711211 11500000 11500000 Sky Suites 711211 5625706 5625706 Student Fees 711211 2728482 2728482 4981699 4981699 0 0 106307513 555135 555135 0 0 360224 398691 0 -38467 -38467 -38467 Licensing & Promotions 711211 5942226 5942226 Product Endorsements 711211 1404615 1404615 Postage & Handling 900099 800593 800593 1587486 1587486 0 0 9734920 179161257 116003966 0 555135 X 4500000 4500000 10797866 10797866 10651500 10651500 0 0 38211554 29770102 7152969 1288483 4139958 2834848 1144254 160856 2756060 1887220 761755 107085 2259666 1547313 624555 87798 307321 307321 208381 208381 1738002 1649852 88150 0 1900627 1900627 6757757 3319451 3239209 199097 2240122 2240122 8023202 7490039 425327 107836 4051794 4051794 10935591 10935591 795408 288618 506790 REPAIR AND MAINTENANCE 8861154 1413603 7447551 GAME AND MEET EXPENSE 5388468 5388468 RECRUITING 4065175 4065175 MEDICAL FEES AND EXPENSES 1224214 1224214 18864911 17637941 916934 310036 148678731 117302428 29115112 2261191 95742 40763 57735826 60006836 3476897 2029049 0 0 0 0 872644 297229 476890332 141611926 323545121 335278406 0 0 55851030 55140892 441577260 452793175 12109927 13454842 37373561 33780208 82182547 79586834 0 0 15836592 1000 4042852 5313385 151545479 132136269 290031781 320656906 290031781 320656906 441577260 452793175 30482526 142599 0 X false true X true false X 30344513 51795735 65992779 50501383 62602156 261236566 0 0 30344513 51795735 65992779 50501383 62602156 261236566 0 261236566 180802 199250 338196 630275 555135 1903658 0 7165510 7902580 10957576 9050243 9734920 44810829 307951053 386023021 0.8483 0.8345 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - LICENSING, COLUMN A - 3882273.0, COLUMN B - 3919423.0, COLUMN C - 7392670.0, COLUMN D - 6071323.0, COLUMN E - 5942226.0, COLUMN F - 27207915.0; DESCRIPTION - PRODUCT ENDORSEMENTS, COLUMN A - 1000000.0, COLUMN B - 1000000.0, COLUMN C - 1127500.0, COLUMN D - 1035000.0, COLUMN E - 1404615.0, COLUMN F - 5567115.0; DESCRIPTION - POSTAGE AND HANDLING, COLUMN A - 485785.0, COLUMN B - 568219.0, COLUMN C - 668265.0, COLUMN D - 123969.0, COLUMN E - 800593.0, COLUMN F - 2646831.0; DESCRIPTION - OTHER INCOME, COLUMN A - 1797452.0, COLUMN B - 2414938.0, COLUMN C - 1769141.0, COLUMN D - 1819951.0, COLUMN E - 1587486.0, COLUMN F - 9388968.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 404684348 114752186 289932162 8263869 5840775 2423094 63942115 21018965 42923150 335278406 Annuities 247930 Deferral Per GASB Stmt # 63 5065455 Investments Pooled Investment with UGA Fnd 49827507 55140892 Deferred Compensation Payable 247930 Derivative Instrument Payable 5065455 5313385 179303856 142599 0 142599 179161257 0 0 179161257 148678731 0 0 148678731 0 0 148678731 Schedule D, Part XI, Line 1 Reconciliation of Revenues AFS Operating Revenues $151,404,446 Nonoperating Contributions $ 27,240,143 Investment Income $ 555,135 Gain/Loss on Disposal $ (38,467) ------------------- Total $179,161,257 Schedule D, Part XII, Line 1 Reconciliation of Expenses AFS Operating Expenses $ 140,126,936 Non Operating to UGA Foundation $ 4,500,000 Interest, Financing $ 4,051,795 -------------------- Total $148,678,731 true UNIVERSITY OF GEORGIA FOUNDATION 394 S MILLEDGE AVE STE100 ATHENS GA 30602 586033837 501(C)3 4500000 (SEE STATEMENT) 1 0 Men's Baseball Scholarships 32 425941 Men's Basketball Scholarships 14 456060 Men's Football Scholarships 100 2928757 Men's Golf Scholarships 13 174289 Men's Swimming Scholarships 37 494807 Men's Tennis Scholarships 13 188623 Men's Track Scholarships 23 597229 Women's Basketball Scholarships 15 531592 Women's Equestrian Scholarhsip 61 611194 Women's Golf Scholarships 9 242148 Women's Gymnastics Scholarships 15 717523 Women's Soccer Scholarships 35 587188 Women's Softball Scholarships 21 458452 Women's Swimming Scholarships 36 719271 Women's Tennis Scholarships 9 345441 Women's Track Scholarships 41 786625 Women's Volleyball Scholarships 12 532726 Schedule I, Part II, Line 1(h) PURPOSE OF GRANT OR ASSISTANCE UNIVERSITY OF GEORGIA FOUNDATION SUPPORT FOR VARIOUS SCHOLARSHIPS Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Following NCAA Rules and Regulations, Individual coaches determine how much scholarship they wish to award to a student. The information is forwarded to the assistant athletic director for academics and eligibility, who in turn issues scholarship papers (signing papers) to the student. The student signs to accept the award. Reports are created and sent to the University of Georgia financial aid office to have the scholarship put on the student's award letter. Information is also sent to the bursar's office with specifics of which student gets what amount of money deferred by athletics. The bursar's office bills the University of Georgia Athletic Association for the deferments (for tuition, room and meals on campus). The University of Georgia Athletic Association also issues checks directly to students if they live off campus and receive scholarships for room and meals. Book scholarships are provided by having the athletic counselor give a charge slip to the student which lists the books they are allowed to purchase at the University of Georgia bookstore. The University of Georgia Athletic Association receives a monthly bill from the University of Georgia bookstore to pay for these charges. The counselors only issue book forms to students whose names appear on the scholarship book list provided by the assistant athletic director each semester. X X X true true true true false false false false false false false Jere W Morehead Chairman 0 651890 0 0 0 25000 0 254614 0 8778 0 940282 0 0 Jack Hu Vice Chairman 0 247202 0 0 0 20271 0 11782 0 11981 0 291236 0 0 David E Shipley Sec / Faculty Athletics Rep 0 316565 0 0 0 291 0 25872 0 19840 0 362568 0 0 Ryan A Nesbit Treasurer 0 284547 0 0 0 7172 0 63681 0 27438 0 382838 0 0 K Paige Carmichael Appointed Faculty 0 163944 0 0 0 0 0 35688 0 17451 0 217083 0 0 Gregory H Robinson Appointed Faculty 0 377414 0 0 0 0 0 81664 0 27031 0 486109 0 0 J Marshall Shepherd Appointed Faculty 0 208544 0 0 0 0 0 20090 0 23842 0 252476 0 0 Samantha B Joye Elected Faculty 0 180432 0 0 0 0 0 18158 0 31120 0 229710 0 0 Timothy L Grey Elected Faculty 0 128864 0 0 0 0 0 12417 0 16470 0 157751 0 0 Jean Martin-Williams Elected Faculty 0 170599 0 0 0 0 0 16781 0 26008 0 213388 0 0 William G McGarity Athletic Director 0 567914 137500 0 0 8756 0 59192 0 18780 137500 654642 0 0 Darrice Griffin Deputy Director of Athletics 0 185516 0 0 0 3192 0 17436 0 8644 0 214788 0 0 Stephanie Y Ransom Deputy Director of Athletics 0 184265 0 0 0 3951 0 40541 0 24336 0 253093 0 0 Kirby P Smart Head Football Coach 0 491890 6475000 0 0 77123 0 25872 0 23801 6475000 618686 0 0 Scott Stricklin Head Baseball Coach 0 294805 506500 0 0 14748 0 23100 0 20161 506500 352814 0 0 Thomas Crean Head Men's Basketball Coach 0 366404 2850000 0 0 83191 0 25872 0 23562 2850000 499029 0 0 M Joni Taylor Head Women's Basketball Coach 0 291794 450000 0 0 29864 0 23100 0 23222 450000 367980 0 0 Daniel A Lanning Assistant Football Coach 0 380266 480848 0 0 21921 0 23872 0 23076 480848 449135 0 0 Cortez Hankton Assistant Football Coach 0 316057 333859 0 0 19486 0 25872 0 23118 333859 384533 0 0 Samuel D Pittman Assistant Football Coach 0 320061 545541 0 0 42881 0 20869 0 17735 545541 401546 0 0 Charlton Warren Assistant Football Coach 0 462144 330830 0 0 55056 0 25872 0 21416 330830 564488 0 0 Antonio D McGee Assistant Football Coach 0 463261 296739 0 0 19309 0 59864 0 23118 296739 565552 0 0 James R Coley Former Assistant Football Coach 694037 363169 0 0 0 36099 0 23984 0 23362 694037 446614 0 0 Mark Richt Former Head Football Coach 0 0 1000000 0 0 0 0 0 0 0 1000000 0 0 0 Libby S Morris Former Vice Chairman 0 303552 0 0 0 634 0 65099 0 17369 0 386654 0 0 Schedule J, Part I, Line 3 Chairman Compensation The chairman of the University of Georgia Athletic Association is paid directly by the University of Georgia for his role as the president of the University of Georgia. The University System of Georgia Board of Regents establishes the president's annual compensation through the use of a written employment contract, compensation survey or study, and the approval by the board or compensation committee. Schedule J, Part I, Line 1a First-class or charter travel Officers and key employees fly first class only through free upgrades. The University of Georgia Athletic Association utilizes a charter plane for business purposes. If the plane is at least filled 50% with occupants traveling for a bona fide business purpose, these individuals are allowed to fill open seats. Schedule J, Part I, Line 1a Travel for companions Officers and key employees may bring associates or family members on a chartered flight if seats are available and the plane is used at least 50% for business purposes. In this case, companions may fill open seats. If the plane is not used at least 50% for business purposes, then the value of the flight for the companions is calculated and reported as taxable compensation on the employee's W-2. Schedule J, Part I, Line 1a Health or social club dues or initiation fees Officers and key employees pay for social club monthly dues. The University of Georgia Athletic Association reimburses them 50% of the monthly cost without substantiation. The reimbursement is taxable compensation reported on form W-2. Schedule J, Part I, Line 4a Severance or change-of-control payment Mark Richt, former head football coach was paid a severance payment of $1,000,000 per his contract. James Coley, former assistant football coach was paid a severance payment of $254,882 per his contract. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan The compensation reported in Schedule J, Part II, Column C includes deferred compensation of $220,661 paid by the University of Georgia during 2019 as part of a supplemental nonqualified retirement plan for Jere W. Morehead. For fiscal year 2020, the University System of Georgia Board of Regents approved an annualized $225,074 contribution made by the University of Georgia on behalf of Jere W. Morehead to an approved deferred compensation plan per Board of Regents' policy. A Dvlpmnt Auth of Govt of Athens-Clarke Cty Georgia 582613761 047059AT7 2005-08-25 30000000 Bsktbll Stadium/Gymnastics Fclty false false false B Dvlpmnt Auth of Govt of Athens-Clarke Cty Georgia 582613761 047059GT1 2016-10-12 61039473 Refinance all 8/28/03 bonds and portion of 4/21/11 bonds with lower rate bonds. false false false C Dvlpmnt Auth of Govt of Athens-Clarke Cty Georgia 582613761 047059CE8 2011-04-21 67556766 Refinance 9/27/01 bonds. Capital imprvmnts to Reed Plz, Stegeman Expansion, Butts-Mehre addition. true false false A 10225000 31940233 262507 4863 30152939 1519924 2008 false false true true B 5990000 61039473 60425530 613943 2012 true true true true C 17005000 39965000 67556766 654504 32586692 1215570 2012 true false true true A false false false false 0.0 false false true B false false true true false 0.0108 0.0108 false false true C false false false false 0.0 false false true A true true true Bank of America 30.0 false false false false true B false false false true false false false false true C false false false true false false false false true A true B true C true Schedule K, Part V Bond Policies Tax exempt bond policies are in place. Arbitrage and rebate calculations are performed by a hired firm. Schedule K, Part IV, Line 2c COLUMN B Issuer name: Dvlpmnt Auth of Govt of Athens-Clarke Cty, Georgia The calculation for computing no rebate due was performed on 10/01/2019 Schedule K, Part IV, Line 2c COLUMN C Issuer name: Dvlpmnt Auth of Govt of Athens-Clarke Cty, Georgia The calculation for computing no rebate due was performed on 04/01/2020 Form 990, Part I, Line 6 Volunteers The University of Georgia Athletic Association has volunteer coaches for some of its teams and volunteer workers in various departments. Nine Board members also serve as volunteers. Form 990, Part III, Line 4d Description of other program services (Expenses $ 60,765,221 including grants of $ 11,381,457)(Revenue $ 75,530,528) Other college athletic sports, along with their associated revenue streams from contributions, SEC/NCAA distributions, media, licensing and student fees. Form 990, Part V, Line 2a Form W-3 The University of Georgia Athletic Association has historically reported all Forms W-2 that it issues under its employer identification number and it continues to do so for purposes of transparency and consistency; however, the University of Georgia Athletic Association issues 66 Forms W-2 to individuals who perform services related to the University of Georgia's athletics programs and who are the common law employees of the University of Georgia, not University of Georgia Athletic Association . The University of Georgia Athletic Association issues Forms W-2 to such individuals because it controls and pays some or all of their wages through agreements between University of Georgia Athletic Association and the University of Georgia. Thus, the University of Georgia Athletic Association is a "control employer" under section 3401(d)(1) even though the recipients of such Forms W-2 are not the common law employees of the University of Georgia Athletic Association under section 3121(d). Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is provided to board members prior to the filing deadline with sufficient lead-time to allow the board members to review it. The University of Georgia's controller reviews it before the draft form 990 is sent to the tax manager with an independent accounting firm for review and signature. The Managing Director with the independent accounting firm also attends the finance committee meeting to review the form 990 and answer questions. Form 990, Part VI, Line 12c Conflict of interest policy Primary monitoring of conflict of interest is done through the completion of a form by board members, officers, and key employees of the University of Georgia Athletic Association requesting disclosure of all related entities and transactions. Any conflicts noted are discussed and appropriate action taken. If a conflict is confirmed, a plan for alleviating or managing the conflict is implemented. Individuals with potential conflicts may be asked to recuse and absent themselves from meetings in which an alleged conflict is discussed if so doing would better assure the integrity of the process. Form 990, Part VI, Line 15a Process to establish compensation of top management official The athletic director's salary is recommended by the president of the University of Georgia. The salary recommendation is then reviewed and approved by the board of directors. Salaries are routinely compared to national averages. The executive associate athletic directors' salaries are set by benchmarking in the market (compared in conference and nationally). Compensation for key employees is determined by comparing data or benchmarking both in the SEC and Nationally. Salaries are reviewed by the athletic director for final determination. Officers of the University of Georgia Athletic Association board of directors are employed by the University of Georgia and are compensated for the role performed for the University of Georgia Athletic Association by the University of Georgia. Salaries have routinely been compared to national averages. Form 990, Part VI, Line 15b Process to establish compensation of other employees See Form 990, Part VI, Line 15a summary. Form 990, Part VI, Line 19 Required documents available to the public The University of Georgia Athletic Association website advises interested parties that governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part VII, Section A, Line 1a Officers, Trustees, Key Employees, and Highest Comp Employees The University of Georgia Athletic Association provides financial support to the University of Georgia athletic programs. Through agreements with the University of Georgia, certain "athletics personnel" who are common law employees of the University of Georgia provide support to the University of Georgia Athletic Association. The University of Georgia Athletic Association has no employees of its own. The University of Georgia Athletic Association has no right to hire, fire or discipline athletics personnel. All athletics personnel are hired by the University and can be fired only by the University. In the case of certain senior athletics personnel, the University, the University of Georgia Athletic Association and the individual have entered into agreements whereby compensation is paid for their athletic program services directly by the University of Georgia Athletic Association under the terms agreed to by the parties. Thus, the University of Georgia Athletic Association controls payments of wages for individuals who are the common law employees of the University and the University of Georgia Athletic Association reports such wages as a "control employer" under the Internal Revenue Code requirements rather than as a common law employer of the individuals. In the interests of transparency and full disclosure, the University of Georgia Athletic Association reports information regarding key personnel in Part VII and Schedule J as if they were the employees of the Association. Such reporting is not intended to indicate that such individuals are common law employees of the University of Georgia Athletic Association. The University of Georgia retains all authority to hire and fire such individuals. Form 990, Part VII, Section A, Line 1a Officers, Trustees, Key Employees, and Highest Comp Employees Individuals who are the named officers of the University of Georgia Athletic Association are common law employees of the University of Georgia. As officers, they perform minor services that are ministerial in nature for the University of Georgia Athletic Association; accordingly, the University of Georgia Athletic Association has concluded that the officers are not the common law employees of the University of Georgia Athletic Association consistent with Treas. Reg. §31.3121(d)-1(b), which provides that an officer of a corporation who as such does not perform any services or performs only minor services and who neither receives nor is entitled to receive, directly or indirectly, any remuneration is considered not to be an employee of the corporation. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Service - Total Revenue: 4981699, Related or Exempt Function Revenue: 4981699, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Other Revenue - Total Revenue: 1587486, Related or Exempt Function Revenue: 1587486, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 11g Other Expenses ALL OTHER EXPENSES - Total Expense: 18864911, Program Service Expense: 17637941, Management and General Expenses: 916934, Fundraising Expenses: 310036; University of Georgia 456 East Broad Street Athens GA 30602 586001998 University GA NA false false true false false false false false false false false true false false true true true false true false