2018-11-15T10:40:29-06:00 2017-12-31 MILLER COOPER & CO LTD 1751 Lake Cook Road Suite 400 Deerfield IL 60015 990 2017-01-01 362170137 Institute of Gas Technology % JAMES F INGOLD INST 8477680500 1700 S Mount Prospect Road Des Plaines IL 600181804 JAMES F INGOLD SVP FINANCE, TREASUR 8477680804 2018-11-15 true Steven R Glover P00253365 8472055000 38.104.98.2 15866820183195000002 2018-11-15 P 52BC128BD8B3D0154CB82E3321CD265E115C1F5E 52BC128BD8B3D0154CB82E3321CD265E115C1F5E 2017 2019-02-21 02:37:17Z Gas Technology Institute JAMES F INGOLD 1700 S Mount Prospect Road Des Plaines IL 600181804 105827191 false X gastechnology.org X 1941 IL GAS TECHNOLOGY INSTITUTE SOLVES IMPORTANT ENERGY CHALLENGES THROUGH RESEARCH, TRAINING, AND EDUCATION PROGRAMS. 13 13 265 11314969 0 32846889 24337582 43277908 48203643 2447898 6735083 11463063 651822 90035758 79928130 0 0 0 0 32906981 32476386 0 0 0 52221010 36344729 85127991 68821115 4907767 11107015 114411783 131431392 36000548 39803363 78411235 91628029 GAS TECHNOLOGY INSTITUTE IS A LEADING RESEARCH, DEVELOPMENT AND TRAINING ORGANIZATION IN NATURAL GAS ADDRESSING ENERGY AND ENVIRONMENTAL CHALLENGES TO ENABLE A SECURE, ABUNDANT, AND AFFORDABLE ENERGY FUTURE. false false 43465792 69405171 Sponsored energy and environmental research and development. Program services expenses include direct costs on projects only and exclude allocation of any indirect costs. Estimated number of clients: 150 1518011 2657679 Education program and services. Program services expenses include direct costs on projects only, and exclude allocation of any indrect costs. Estimated number of clients: 150 44983803 true false false true false false false false false false true true false true true false false true false false true false false false false false false false false true false false false false false false false false true false false false false true true true false false true 166 0 true 265 true true true false false false false false false false false false X 13 13 false false false false true true true true true false false true true true true true true true true false CA IL X JAMES F INGOLD 8477680804 1700 S MOUNT PROSPECT ROAD DES PLAINES IL 60018 MR ARTHUR CORBIN DIRECTOR 0.9 0.0 X 0 0 0 MR JOHN HOFMEISTER DIRECTOR 0.74 0.0 X 0 0 0 MR TERRY D MCCALLISTER CHAIRMAN 1.57 0.0 X 0 0 0 MS REBECCA RANICH VICE CHAIRWOMAN 0.59 0.0 X 0 0 0 MR DAVID F SMITH DIRECTOR 0.71 0.0 X 0 0 0 MR JOHN W SOMERHALDER II DIRECTOR 0.86 0.0 X 0 0 0 MS LORI TRAWEEK DIRECTOR 0.88 0.0 X 0 0 0 MR ALEXANDER A KARSNER DIRECTOR 0.63 0.0 X 0 0 0 MR MARC FLORETTE DIRECTOR 0.4 0.0 X 0 0 0 MR NICK STAVROPOULOS DIRECTOR 0.14 0.0 X 0 0 0 MR CARLOS CABRERA DIRECTOR 0.4 0.0 X 0 0 0 MR BRET LANE DIRECTOR 0.85 0.0 X 0 0 0 MR STEVEN L MUELLER DIRECTOR 0.61 0.0 X 0 0 0 MR DAVID C CARROLL PRESIDENT & CEO 40.0 0.0 X 936307 0 73884 MR RONALD N SNEDIC SVP CORPORATE DEVELOPMENT 40.0 0.0 X 474025 0 67802 MR JAMES F INGOLD SVP FINANCE, TREASURER AND CFO 40.0 0.0 X 423820 0 75044 MR EDDIE JOHNSTON SVP & GM RESEARCH TECH DEV 40.0 0.0 X 547240 0 65626 MR PETER WITTY GENERAL COUNSEL AND SECRETARY 40.0 0.0 X 412712 0 29306 MR VANN BUSH M.D. ENERGY SUPPLY & CONVERSIO 40.0 0.0 X 264727 0 69729 MR WILLIAM LISS M.D. ENERGY DELIVERY AND UTILI 40.0 0.0 X 256096 0 74250 MR DONALD STEVENSON EXECUTIVE DIRECTOR R&D 40.0 0.0 X 264697 0 54785 MS LESLIE P NEIL SR DIRECTOR R&D 40.0 0.0 X 206612 0 58158 MR ANTHONY T LINDSAY DIRECTOR R&D 40.0 0.0 X 198916 0 54348 MR KENT PERRY EXECUTIVE DIRECTOR, R&D 40.0 0.0 X 234593 0 48004 MR DANIEL ERSOY EXECUTIVE DIRECTOR R&D 40.0 0.0 X 239152 0 60261 MR RICHARD M KAELIN VP GOVERNMENT AFFAIRS 40.0 0.0 X 301858 0 67596 MR GANESAN SUBBARAMAN INSTITUTE FELLOW 40.0 0.0 X 235646 0 11514 MR ANTHONY H EASTLAND DIRECTOR R&D 40.0 0.0 X 243326 0 72009 5239727 0 882316 111 false true false PAULEY ERICKSON AND KOTTIS PC 2800 W HIGGINS SUITE 365 HOFFMAN ESTATES IL 60169 INTELLECTUAL PRPTY 556546 QUEST INTEGRATED LLC 19823 58TH PL S SUITE 200 KENT WA 98032 R&D ENGINEERING 490866 CZERO INC 430 N COLLEGE AVE FORT COLLINS CO 80524 ENGINEERING CONSULT 448724 BIO2ELECTRIC LLC 9 DEERPARK DR MONMOUTH JUNCTION NJ 08852 ENGINEERING CONSULT 239234 PLANTE MORAN PLLC 10 S RIVERSIDE PLAZA CHICAGO IL 60606 ACCOUNTING 188636 18 120884 23743323 473375 473375 24337582 INDUSTRY SPONSORED RESEARCH 541700 45479056 34692054 10787002 EDUCATION/PROGRAM DEVELOPMENT 611710 2719587 2644652 74935 INTERNATIONAL MEMBER DUES 519100 5000 5000 48203643 1869241 438895 1430346 0 3100591 3100591 515083 515083 0 515083 515083 30764903 25899061 4865842 4865842 4865842 0 0 0 0 0 0 0 0 0 EQUITY IN EARNINGS/(LOSS) OF AFFILIATES 541900 -3113279 -33490 -3079789 ADMIN SERVICES 561000 47627 47627 RECOVERY OF LOSS 900099 98529 98529 3271 3271 -2963852 79928130 37341706 11314969 6933873 0 0 0 0 4890004 419700 4470304 0 20502146 8913729 11588417 2408804 980387 1428417 2754150 1072599 1681551 1921282 715969 1205313 527635 527635 230989 230989 185000 185000 141326 141326 0 237156 237156 27847051 27186166 660885 206860 206860 2754980 1694140 1060840 965326 965326 244549 244549 2971225 423589 2547636 1511814 727442 784372 0 133430 111238 22192 363322 363322 0 3436474 1044645 2391829 438446 438446 OTHER DIRECT COSTS OF SPONSORE 1691289 1691289 0 NON OP POSTRETIREMENT BEN. EXP -7813958 -7813958 0 BAD DEBT EXPENSE 32754 32754 0 OTHER EXPENSES 1216061 2910 1213151 0 -977000 -977000 68821115 44983803 23837312 0 729744 2658066 1147914 1364882 0 0 18174282 21279693 0 0 0 0 5565864 9191240 0 0 450290 624483 43412800 33480488 9953007 9932312 55538361 60155266 10102321 7048730 0 0 12750000 11250000 0 7926720 114411783 131431392 19922182 18589789 0 0 8134200 14236439 1000000 0 0 0 0 0 0 0 6800000 5919626 144166 1057509 36000548 39803363 X 78411235 91628029 0 0 0 0 78411235 91628029 114411783 131431392 11107015 2109779 X false true X true true true X 20899879 15584773 17252788 32846889 24337582 110921911 33423970 27126530 27751198 35488377 37440235 161230310 0 0 0 54323849 42711303 45003986 68335266 61777817 272152221 0 19995624 15417661 13566375 16149327 24611115 89740102 19995624 15417661 13566375 16149327 24611115 89740102 182412119 5450139 4121388 3104884 10780036 1966231 25422678 0 5450139 4121388 3104884 10780036 1966231 25422678 5759 23252 59579 1597594 3271 1689455 0 59779747 46855943 48168449 80712896 63747319 299264354 0.60954 0.61320 0.08495 0.09450 X 0 false true false false false false true 141326 false false 141326 false SCH C PART II-B LINE 1G GTI'S LOBBYING ACTIVITIES CONSIST OF AN EFFORT TO EDUCATE CONGRESS ON THE NEED TO SUPPORT NATURAL GAS RELATED RESEARCH AND DEVELOPMENT IN THE COMMON INTEREST OF THE PUBLIC AND THE NATURAL GAS INDUSTRY. 1582228 917687 27737665 21028143 6709522 11511258 9714409 1796849 2581649 2073395 508254 9932312 7048730 C 7048730 POSTRET BEN ASSET-NET 6814646 DEFERRED TAX ASSET 2237000 VALUATION ALLOWANCE -1260000 457 ASSETS AT TIAA 135074 7926720 0 DUE TO AFFILIATE 1057509 1057509 Europe (Including Iceland and Greenland) 0 0 Program Services SCIENTIFIC RESEARCH 13195 Europe (Including Iceland and Greenland) 0 0 Indirect Management Activit 74295 Europe (Including Iceland and Greenland) 0 0 Unrelated Trade or Business 8618 North America 0 0 Program Services SCIENTIFIC RESEARCH 81548 North America 0 0 Indirect Management Activit 31726 North America 0 0 Unrelated Trade or Business 4275 South Asia 0 0 Program Services SCIENTIFIC RESEARCH 45632 South Asia 0 0 Indirect Management Activit 2718 South America 0 0 Program Services SCIENTIFIC RESEARCH 1303 South America 0 0 Indirect Management Activit 46042 East Asia and the Pacific 0 0 Program Services SCIENTIFIC RESEARCH 94781 East Asia and the Pacific 0 0 Program Services EDUCATION RELATED 8894 East Asia and the Pacific 0 0 Indirect Management Activit 97086 Middle East and North Africa 0 0 Indirect Management Activit 12687 Russia and the Newly Independent States 0 0 Indirect Management Activit 541 0 0 0 0 523341 523341 false false false false false false X X X true true X X X X X false false false false false false false true false MR DAVID C CARROLL PRESIDENT & CEO 453455 465095 17757 38748 35136 1010191 MR RONALD N SNEDIC SVP CORPORATE DEVELOPMENT 267826 204130 2069 30298 37504 541827 MR JAMES F INGOLD SVP FINANCE, TREASURER AND CFO 256413 165711 1696 38748 36296 498864 MR EDDIE JOHNSTON SVP & GM RESEARCH TECH DEV 311283 233558 2399 38748 26878 612866 MR PETER WITTY GENERAL COUNSEL AND SECRETARY 256453 154441 1818 29298 8 442018 MR VANN BUSH M.D. ENERGY SUPPLY & CONVERSIO 200371 60496 3860 39748 29981 334456 MR WILLIAM LISS M.D. ENERGY DELIVERY AND UTILI 194988 58786 2322 37963 36287 330346 MR DONALD STEVENSON EXECUTIVE DIRECTOR R&D 215060 48395 1242 38433 16352 319482 MR KENT PERRY EXECUTIVE DIRECTOR, R&D 189893 40362 4338 33022 14982 282597 MR DANIEL ERSOY EXECUTIVE DIRECTOR R&D 196452 41162 1538 26365 33896 299413 MR RICHARD M KAELIN VP GOVERNMENT AFFAIRS 193702 106880 1276 30298 37298 369454 MR GANESAN SUBBARAMAN INSTITUTE FELLOW 234646 1000 0 0 11514 247160 MS LESLIE P NEIL SR DIRECTOR R&D 165494 35055 6063 30127 28031 264770 MR ANTHONY T LINDSAY DIRECTOR R&D 168294 28140 2482 28270 26078 253264 MR ANTHONY H EASTLAND DIRECTOR R&D 202759 37949 2618 36636 35373 315335 PART I LINE 1A GTI REQUIRES PRIOR WRITTEN APPROVAL OF THE PRESIDENT AND CEO, OR THE SVP OF FINANCE, TREASURER AND CFO IN ORDER TO REIMBURSE ANY COSTS RELATED TO A SPOUSE ACCOMPANYING A STAFF MEMBER ON A BUSINESS TRIP. GTI REIMBURSES FOR FIRST CLASS TRAVEL AND ANY COSTS RELATED THE BUSINESS TRIP IN ACCORDANCE WITH A WRITTEN POLICY AND PROCEDURE. GTI REIMBURSES ALL EMPLOYEES UP TO $300 PER YEAR FOR HEALTH CLUB DUES SUBSTANTIATED BY A RECEIPT. PART I LINE 7 NON-OFFICERS LISTED IN PART VII, SECTION A ARE ELIGIBLE FOR INCENTIVE COMPENSATION UNDER GTI'S MANAGEMENT INCENTIVE PLAN. RECOMMENDED BONUSES ARE CALCULATED UNDER TERMS OF THE PLAN, AND THE ACTUAL INCENTIVE AWARDED MUST HAVE THE APPROVAL OF THE PRESIDENT OF GTI. OFFICER INCENTIVE COMPENSATION IS DETERMINED UNDER THE TERMS OF THE AWARD, AND THE ACTUAL INCENTIVE AWARDED IS SUBJECT TO DISCRETIONARY ADJUSTMENT BY, AND THE APPROVAL OF, THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. X TEST SKID 1 473375 COST false false false FORM 990, PART VI, SECTION A, LINE 6 GTI'S MEMBERS ELECT THE MEMBERS OF ITS GOVERNING BODY, ITS BOARD OF DIRECTORS. MEMBERS ALL HAVE THE SAME VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS HAVE THE RIGHT TO ANNUALLY ELECT ONE OR MORE MEMBERS OF THE BOARD OF DIRECTORS. THE ORGANIZATION'S MEMBERS ALL HAVE THE SAME VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO THE ORGANIZATION'S ARTICLES OF INCORPORATION REQUIRE THE APPROVAL OF ITS MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE CFO REVIEWS THE FORM 990 PRIOR TO ITS DISTRIBUTION TO MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 12C GTI HAS A SEPARATE CONFLICT OF INTEREST POLICY FOR ITS BOARD OF DIRECTORS, CONFLICTS OF INTEREST MUST BE REPORTED IMMEDIATELY. IF A CONFLICT OF INTEREST IS IDENTIFIED, IT IS DISCUSSED WITH THE GENERAL COUNSEL TO IDENTIFY THE PROPER COURSE OF REMEDIAL ACTION. THESE ACTIONS MAY RANGE FROM RECUSAL IN ANY BUSINESS TRANSACTIONS INVOLVING GTI OR THE OTHER INTERESTED ORGANIZATION, TO WITHDRAWING FROM INVOLVEMENT IN THE OTHER ORGANIZATION'S BOARD OF DIRECTORS, TO OTHER ACTIONS THAT ASSURE THE CONFLICT OF INTEREST, OR EVEN THE APPEARANCE OF A CONFLICT OF INTEREST MAY BE AVOIDED. ALL GTI EMPLOYEES ARE COVERED BY A SEPARATE WRITTEN CONFLICT OF INTEREST POLICY. POTENTIAL AND ACTUAL EMPLOYEE CONFLICTS OF INTEREST ARE REVIEWED BY THE GENERAL COUNSEL. ALL EMPLOYEES HAVE THE OBLIGATION TO OBTAIN THE GENERAL COUNSEL'S PRIOR WRITTEN APPROVAL FOR ALL SUCH ACTIVITY. THE FAILURE TO OBTAIN THE GENERAL COUNSEL'S PRIOR WRITTEN APPROVAL SHALL CONSTITUTE GROUNDS FOR IMMEDIATE DISMISSAL WITH CAUSE. THE DIRECTORS ANNUALLY COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE. GTI EMPLOYEES ANNUALLY COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT, AND RECERTIFY COMPLIANCE WITH THE POLICY ON A SEMI-MONTHLY BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE POSITIONS THAT WERE REVIEWED INCLUDED THE PRESIDENT AND CEO, CHIEF FINANCIAL OFFICER, GENERAL COUNSEL AND SECRETARY, SENIOR VICE PRESIDENT OF RESEARCH OPERATIONS, AND SENIOR VICE PRESIDENT OF CORPORATE DEVELOPMENT. ANNUALLY, AN OUTSIDE COMPANY, CBIZ, DETERMINES THE APPROPRIATE TOTAL COMPENSATION RANGES FOR THE ABOVE POSITIONS. A RECOMMENDATION FOR MERIT INCREASES AND BONUSES IS MADE TO THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS, ANNUALLY, BASED ON THE EXTERNAL MARKET STUDY PERFORMED BY CBIZ, THE COMPANY'S PERFORMANCE, AND THE INDVIDIUAL'S PERFORMANCE. THE COMPENSATION COMMITTEE DETERMINES THE FINAL MERIT INCREASE AND BONUS AMOUNTS. MERIT INCREASES FOR OFFICERS ARE BASED ON SPECIFIC FORMULAS WHICH INCORPORATE TARGET AMOUNTS FOR EACH SET OF INCREASES, AND ARE INCREASED OR REDUCED COMPANYWIDE, BASED ON THE DIRECTION OF THE COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE SPECIFICALLY APPROVES COMPENSATION FOR OFFICERS. THEIR ACTIONS ARE DETAILED IN THE COMPENSATION COMMITTEE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G TOTAL OF OTHER SERVICES EXCEEDS 10% OF LINE 25 COL (A), THEREFORE A LIST OF EXPENSES FOLLOWS: ENGINEERING AND TECHNICAL SERVICES- $25,561,707, EDUCATION AND TRAINING SERVICES- $1,247,508, PATENT MAINTENANCE SERVICES- $856,546 AND ADVOCACY SERVICES $181,290. STARLINE TRENCHLESS TECHNOLOGY 1700 S MOUNT PROSPECT ROAD DES PLAINES IL 600181804 223647298 DISTRIBUTION DE GTI INTERNATINA UNRELATED 1854 457781 false false 0.33330 GTI INTERNATIONAL INC 1700 S MOUNT PROSPECT ROAD DES PLAINES IL 60018 364349614 PRODUCT COMMERCIL DE NA C CORP 4422 11003950 1.00000 false GTI CATOOSA TEST FACILITY INC 1700 S MOUNT PROSPECT ROAD DES PLAINES IL 60018 742914111 TESTING EQUIPMENT DE NA S CORP 0 6580 1.00000 false CRYSTATECH INC 1700 S MOUNT PROSPECT ROAD DES PLAINES IL 60018 742964099 TECH SERVICES DE NA C CORP 0 47524 0.78740 false LOCUSVIEW SOLUTIONS INC 20 N WACKER DRIVE SUITE 1200 CHICAGO IL 60606 371754678 DATA PROCESSING DE GTI INTERNATION C CORP 2168986 2697083 1.00000 false CDH ENERGY CORPORATION PO BOX 641 CAZENOVIA NY 13035 161461263 ENERGY CONSULTING NY GTI INTERNATION C CORP 2273048 2398199 1.00000 false HYDROGEN FUELING STATION INC 1000 BROADWAY SUITE 410 OAKLAND CA 94607 421753594 ENGINEERING CA FRONTIER ENERGY C CORP 0 1875 1.00000 false FRONTIER ENERGY 1000 BROADWAY SUITE 410 OAKLAND CA 94607 942802034 ENERGY CONSULTING CA GTI INTERNATION C CORP 16012522 12846182 1.00000 false true true false true false false false false false true true true true false false true true false true FRONTIER ENERGY A 74828 CASH TRANSFERRE CDH ENERGY CORPORATION A 57772 CASH TRANSFERRE LOCUSVIEW SOLUTIONS INC A 114152 CASH TRANSFERRE GTI INTERNATIONAL INC A 149612 CASH TRANSFERRE LOCUSVIEW SOLUTIONS INC A 3571 RENT PAYMENTS FRONTIER ENERGY D 3130000 CASH TRANSFERRE CDH ENERGY CORPORATION INC D 50000 CASH TRANSFERRE LOCUSVIEW SOLUTIONS INC D 1145000 CASH TRANSFERRE GTI INTERNATIONAL INC D 503000 CASH TRANSFERRE CDH ENERGY CORPORATION INC L 55479 PART VII NOTE 1 FRONTIER ENERGY L 1112087 PART VII NOTE 1 LOCUSVIEW SOLUTIONS INC L 359229 GTI INTERNATIONAL INC L 140639 PART VII NOTE 1 CDH ENERGY CORPORATION M 68423 PART VII NOTE 6 FRONTIER ENERGY M 400407 PART VII NOTE 7 LOCUSVIEW SOLUTIONS INC M 213412 PART VII NOTE 8 FRONTIER ENERGY P 316299 PART VII NOTE 5 LOCUSVIEW SOLUTIONS INC P 401341 PART VII NOTE 5 FRONTIER ENERGY Q 516949 PART VII NOTE 3 LOCUSVIEW SOLUTIONS INC Q 214300 PART VII NOTE 4 FRONTIER ASSOCIATES Q 77374 PART VII NOTE 3 CDH ENERGY CORPORATION Q 133112 PART VII NOTE 3 FRONTIER ENERGY S 915674 CASH TRANSFERRE CDH ENERGY CORPORATION S 286950 CASH TRANSFERRE PART V LINE 2(10) [ALSO LINES 2(11), AND 2(1)] THE FAIR VALUE OF THE ADMINSTRATIVE AND TECHNICAL INDIRECT SERVICES PERFORMED FOR THE RELATED ORGANIZATIONS WAS DETERMINED USING GTI'S ACTUAL COST OF LABOR, THE ACTUAL FRINGE RATE FOR THE YEAR, AND 7% OF THE LABOR COST PLUS FRINGE. THE FAIR VALUE OF TECHNICAL SERVICES PERFORMED UNDER A CUSTOMER PROJECT OF THE RELATED ORGANIZATION WAS DETERMINED USING GTI'S ACTUAL COST, PLUS FRINGE, AND INDIRECTS AT THE GOVERNMENT APPROVED PROVISIONAL INDIRECT RATES. IN ADDITION, THE FAIR VALUE OF AN ADMINISTRATIVE FEE IS DETERMINED BY TAKING A POOL OF COSTS AND ALLOCATING IT BASED ON REVENUE. PART V LINE 2(13) THE FAIR VALUE OF THE ADMINISTRATIVE AND TECHNICAL INDIRECT SERVICES PERFORMED FOR THE RELATED ORGANIZATIONS WAS DETERMINED USING GTI'S ACTUAL COST OF LABOR, THE ACTUAL FRINGE RATE FOR THE YEAR, AND 7% OF THE LABOR COST PLUS FRINGE. THE FAIR VALUE OF TECHNICAL SERVICES PERFORMED UNDER CUSTOMER PROJECTS OF THE RELATED ORGANIZATION WAS DETERMINED USING GTI'S ACTUAL COST, PLUS FRINGE, AND INDIRECTS AT THE GOVERNMENT APPROVED PROVISIONAL INDIRECT RATES, OR FOR OTHER CUSTOMER PROJECTS, THE LABOR PORTION WAS VALUED USING STANDARTD T&M BILLING RATES, AND THE NONLABOR ITEMS WERE VALUED AT COST. IN ADDITION, THE FAIR VALUE OF AN ADMINISTRATIVE FEE IS DETERMINED BY TAKING A POOL OF COSTS AND ALLOCATING IT BASED ON REVENUE. PART V LINE 2(3) [ALSO LINE 2(23)AND 2(24) ] THE FAIR VALUES OF EXPENSES REIMBURSED BY RELATED ORGANIZATIONS, FEI, FA LLC AND CDH, TO GTI AND INCURRED IN CONJUNTCION WITH THE PERFORMANCE OF ADMINISTRATIVE OR TECHNICAL INDIRECT SERVICES BY GTI, WERE DETERMINED TO BE THE AMOUNT OF GTI'S ACTUAL COST OF THOSE EXPENSES. THE FAIR VALUE OF EXPENSES REIMBURSED TO GTI, AND INCURRED IN CONJUNCTION WITH THE PERFORMANCE OF A PORTION OF THE SCOPE OF WORK ON A SPONSORED PROJECT BY GTI, WERE DETERMINED USING GTI'S ACTUAL COST PLUS AN ALLOCATION OF INDRECT COSTS CALCULATED USING THE GOVERNMENT APPROVED PROVISIONAL G&A RATE FOR THE PERIOD. PART V LINE 2(22) THE FAIR VALUES OF EXPENSES REIMBURSED BY RELATED ORGANIZATION LVS TO GTI, AND INCURRED IN CONJUNCTION WITH THE PERFORMANCE OF ADMINISTRATIVE OR TECHNICAL INDIRECT SERVICES BY GTI, WERE DETERMINED TO BE THE AMOUNT OF GTI'S ACTUAL COST OF THOSE EXPENSES. THE FAIR VALUE OF EXPENSES REIMBURSED BY LVS TO GTI, AND INCURRED IN CONJUNCTION WITH THE PERFORMANCE OF A PORTION OF THE SCOPE OF WORK ON A SPONSORED PROJECT BY GTI, WERE DETERMINED USING GTI'S ACTUAL TRAVEL COST, IF ANY, PLUS OTHER NONLABOR COST INCLUDING AN ALLOCATION OF INDIRECT COSTS CALCULATED USING THE GOVERNMENT APPROVED PROVISIONAL G&A RATE FOR THE PERIOD, PLUS FEE, IF APPLICABLE. PART V LINE 2(19)[ALSO LINE 2(20)] THE FAIR VALUE OF EXPENSE REIMBURSEMENTS PAID TO THE RELATED PARTY WERE DETERMINED TO BE AT COST, OR THE AMOUNT AT WHICH THE EXPENSES WERE ULTIMATELY INVOICED TO THE SPONSOR OF THE WORK. PART V LINE 2(16) THE FAIR VALUE OF THE CDH SERVICES PERFORMED TO EXECUTE A PORTION OF THE SCOPE OF WORK ON GTI CUSTOMER SPONSORED PROJECTS WAS DETERMINED USING CDH'S COMMERCIAL BILLING RATES 2017. PART V LINE 2(17) THE FAIR VALUE OF THE FEI SERVICES PERFORMED TO EXECUTE A PORTION OF THE SCOPE OF WORK ON GTI CUSTOMER SPONSORED PROJECTS WAS DETERMINED USING FEI'S COMMERCIAL BILLING RATES FOR 2017, OR AMOUNTS PER MILESTONE WHICH WERE INCLUDED IN THE PROPOSAL/PROJECT BUDGET/CONTRACT WITH GTI'S CUSTOMER. PART V LINE 2(18) THE FAIR VALUE OF THE SERVICES PERFORMED BY LVS TO EXECUTE A PORTION OF THE SCOPE OF WORK ON GTI CUSTOMER SPONSORED COST REIMBURSEABLE PROJECTS WAS DETERMINED USING LVS'S DIRECT COST AND ALLOCATIONS OF INDIRECT COST. THE FAIR VALUE OF THE SERVICES PERFORMED BY LVS TO EXECUTE A PORTION OF THE SCOPE OF WORK ON GTI CUSTOMER PROJECTS, OTHER THAN COST REIMBURSEABLE PROJECTS, WAS DETERMINED USING AMOUNTS PER MILESTONE WHICH WERE INCLUDED IN THE PROPOSAL/PROJECT BUDGET/CONTACT WITH GTI'S CUSTOMER.