2011-04-14T23:00:30-05:00 2010-08-31 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2009-09-01 382805044 BAKER COLLEGE OF OWOSSO BAKE 8107664280 1050 W BRISTOL RD FLINT MI 48507 TIFFANY DAVIS 2011-04-05 true 5023263996 2009 2016-02-24 21:20:13Z PETER KARSTEN 1020 S WASHINGTON ST OWOSSO MI 48867 31598298 false X WWW.BAKER.EDU X 1988 MI PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLES GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. 9 6 830 9 371574 0 3276744 3110283 21791193 26662502 -265354 85984 407686 396304 25210269 30255073 1741826 4458634 0 12225288 13244292 0 0 9199831 11183844 23166945 28886770 2043324 1368303 34729603 34763209 8179090 6699995 26550513 28063214 PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLES GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. false false 23192342 4458634 26699683 THE LARGEST PRIVATE COLLEGE IN MICHIGAN, BAKER COLLEGE IS ACCREDITED BY THE HIGHER LEARNING COMMISSION AND IS A MEMBER OF THE NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS. IT IS A NON-PROFIT HIGHER EDUCATION INSTITUTION, SERVING STUDENTS AT LOCATIONS THROUGHOUT MICHIGAN AND ONLINE WORLDWIDE. BAKER COLLEGE OF OWOSSO PROVIDES CERTIFICATE, ASSOCIATE, AND BACHELOR DEGRESS IN VARIOUS SERVICE AND TECHNICAL FIELDS. FOR 2009-10 FISCAL YEAR, BAKER COLLEGE OF OWOSSO HAD A TOTAL OF 4,049 STUDENTS WITH A TOTAL OF 111,805 CREDIT HOURS. $4,448,534 WAS AWARDED IN SCHOLARSHIPS TO 3,605 STUDENTS. 23192342 true true false false false false false false true true false true true false false false false false false false false true true true true false false true false false false false false true false false false false false false true false false false true 82 0 true 830 true true true false false false false false false false false 9 6 false false false false true true false true true false false true true true true true true true true false X TIFFANY DAVIS 8107664280 1050 W BRISTOL ROAD FLINT MI 48507 PETER KARSTEN 40 X X 155353 0 30487 EDWARD J KURTZ 1 X X 0 201260 23562 TONY YOUNG 1 X 0 0 0 PAUL A SCHLUCKEBIER 1 X 0 0 0 GORDON MACKAY 1 X 0 0 0 GEORGE HODDY 1 X 0 0 0 JACK HARRISON 1 X 0 0 0 MARGARET GULICK 1 X 0 0 0 F JAMES CUMMINS 1 X 0 334916 95785 WILLIAM BOYD 1 X 0 0 0 LEWIS D BENSON 1 X 0 0 0 RICHARD A BATCHELOR 1 X 0 0 0 MICHAEL MOORE 40 X 113033 0 26081 LISA LYNCH 40 X 101945 0 20232 MICHAEL KONOPACKE 40 X 114479 0 25176 CAROL DOWSETT 40 X 116287 0 23677 TIFFANY DAVIS 1 X 0 172704 31831 DENISE BANNAN 0 X 24300 198600 33005 625397 907480 309836 5 false true false RICHARD E MORH DBA AM FLOORING 2401 RODD ST MIDLAND MI 486405802 CARPET & INSTALLATION 250796 DELL MARKETING LP PO BOX 643561 PITTSBURGH PA 152643561 EQUIPMENT,SERVICE & MAINTENANCE 168433 WOODARD LOFTS II LLC 200 N FRANKLIN ST STE 100 ZEELAND MI 494641094 RENT, STUDENT HOUSING 124500 PROVIDIAN MEDICAL EQUIPMENT LLC 30510 LAKELAND BLVD STE A WILLOWICK OH 440955239 EQUIPMENT 112000 4 0 0 0 262991 2847292 0 0 3110283 TUITION AND FEES 900099 22791557 22791557 0 0 BOOKSTORE SALES 451211 2682992 2682992 0 0 DORM INCOME 721000 1187953 1187953 0 0 0 0 0 0 0 0 0 0 0 0 0 0 26662502 69744 0 0 69744 0 0 0 0 0 0 0 0 12450 0 30095 0 -17645 0 -17645 0 0 -17645 1307370 22000 1302713 10417 4657 11583 16240 0 0 16240 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 DAYCARE INCOME 624410 371574 0 371574 0 MISCELLANEOUS 900099 37181 37181 0 0 RESIDENCE HALL MACHINE INCOME 900099 5194 0 0 5194 0 0 0 0 413949 30255073 26699683 371574 73533 10100 10100 4448534 4448534 0 0 0 0 793191 433300 359891 0 180611 132361 48250 0 9863026 8124789 1738237 0 479131 394496 84635 0 1080998 794257 286741 0 847335 731495 115840 0 0 0 0 0 11918 0 11918 0 43068 0 43068 0 0 0 0 0 0 0 16520 0 16520 0 374288 244872 129416 0 518250 2940 515310 0 1355171 848207 506964 0 175002 174782 220 0 0 0 0 0 974594 777444 197150 0 142794 88155 54639 0 0 0 0 0 298371 169873 128498 0 232527 0 232527 0 0 0 0 0 2653797 1590337 1063460 0 144804 86882 57922 0 COST OF SALES - BOOKSTORE 2179755 2179755 0 0 GRANT PARTICIPANT COSTS 1049128 1049128 0 0 BAD DEBTS 785801 785801 0 0 LIBRARY EXPENSE 93152 93152 0 0 DUES & MEMBERSHIPS 53411 1681 51730 0 81493 30001 51492 0 28886770 23192342 5694428 0 0 0 0 0 450 450 3101416 4168822 0 0 1137922 1139729 0 0 0 0 0 0 1017855 1248131 181259 99894 43140245 17828567 21352611 25311678 2136791 2353870 0 0 0 0 29652 26418 5771647 414217 34729603 34763209 2057478 1639098 0 0 9730 0 6066826 5020208 0 0 0 0 0 0 0 0 45056 40689 8179090 6699995 X 24135045 25662076 258018 243688 2157450 2157450 0 0 0 0 0 0 26550513 28063214 34729603 34763209 X false true true X true true X 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2625582 -454740 2170842 2855432 4967 -204486 30331 2625582 0.99 0.01 false false 0 915257 915257 0 14956466 8274984 6681482 0 18800719 3688650 15112069 0 5061439 3598283 1463156 0 3406364 2266650 1139714 25311678 SCHOLARSHIP PAYABLE - FUNDED 40689 40689 Intended uses of endowment funds Schedule D, Part V, Line 4 THE ENDOWMENT FUNDS PROVIDE FINANCIAL ASSISTANCE TO STUDENTS IN THE FORM OF SCHOLARSHIPS TO HELP COVER THE COSTS ASSOCIATED WITH THE STUDENT'S ATTENDANCE. FIN 48 footnote Schedule D, Part X, Line 2 U.S. GAAP 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 THE TAX POSITION IS MORE-LIKELY-THAN-NOT TO BE 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 OF 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 AUGUST 31, 2010. true true true THE NONDISCRIMINATION POLICIES ARE PUBLISHED FREQUENTLY IN LOCAL NEWSPAPERS AND ARE STATED IN PUBLICATIONS AND OTHER PRINTED MATERIALS. true true true true false false false false false false false false true false true true X ADULT EDUCATION SCHOLARSHIP II (AESII) 9 22149 0 N/A N/A ALTERNATIVE EDUCATION SCHOLARSHIP II (ALES2) 10 21160 0 N/A N/A ADULT TRANSFER SCHOLARSHIP (ATS) 18 45181 0 N/A N/A AUTORAMA SCHOLARSHIP (AUTOR) 2 3000 0 N/A N/A BAKER COLLEGE CAREER SCHOLARSHIP (BCCS) 83 80388 0 N/A N/A BAKER COLLEGE EMPLOYEE SCHOLARSHIP (BCES) 51 131644 0 N/A N/A BAKER COLLEGE FAMILY SCHOLARSHIP (BCFS) 20 37603 0 N/A N/A BAKER COLLEGE MATCHING SCHOLARSHIP (BCMS) 5 2084 0 N/A N/A BOARD OF REGENTS SCHOLARSHIP (BRS) 181 572583 0 N/A N/A BAKER COLLEGE GRANT (BCG) 926 701186 0 N/A N/A BAKER REPLACEMENT GRANT (BRG) 1892 2402396 0 N/A N/A RETURNING STUDENT GRANT (RSG) 66 68543 0 N/A N/A OUT-OF-STATE GRANT (OSG) 13 21918 0 N/A N/A KURTZ SCHOLARSHIP (KURTZ) 1 2500 0 N/A N/A MISS MICHIGAN SCHOLARSHIP (MMS) 1 4970 0 N/A N/A MICHIGAN NATIONAL GUARD (MINAG) 6 10128 0 N/A N/A OWOSSO HIGH SCHOOL SCHOLRASHIP (OHSS) 8 4000 0 N/A N/A RESIDENT ASST DISCOUNT (RAD) 17 39765 0 N/A N/A RESIDENT ASST BOOK DISCOUNT (RABS) 17 16845 0 N/A N/A JEWELL EDUCATIONAL FUND (JEF) 279 260491 0 N/A N/A Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 SCHOLARSHIPS ARE PROVIDED TO STUDENTS BASED ON NEEDS ASSESSMENTS AND/OR PERFORMANCE. ONCE THE STUDENT HAS BEEN APPROVED TO RECEIVE THE GRANT, THE AMOUNT IS CREDITED TO THE STUDENT'S BAKER COLLEGE ACCOUNT. THE COLLEGE'S FINANCIAL AID OFFICE MONITORS THE STUDENT TO MAKE SURE THE AWARD STAYS IN COMPLIANCE. IF THE STUDENT DOES NOT CONTINUE TO MEET THE GRANT REQUIREMENTS, THE STUDENT'S ACCOUNT MAY BE REDUCED. GRANTS AND OTHER ASSISTANCE TO ORGANIZATIONS IN THE UNITED STATES ARE BUDGETED EACH YEAR BY THE BAKER COLLEGE CAMPUS. THE CAMPUS PRESIDENT DETERMINES WHICH ORGANIZATION BENEFITS FROM A GRANT BASED ON THE COMMUNITY'S NEEDS. IF THE GRANT EXCEEDS THE BUDGET, THE BOARD OF REGENTS MUST APPROVE THE FUNDING. X true true X X X X false true false false false false false false false DENISE BANNAN 0 189616 24300 0 0 8984 0 18962 0 14043 24300 231605 0 0 PETER KARSTEN 143261 0 0 0 12092 0 14446 0 16041 0 185840 0 0 0 TIFFANY DAVIS 0 150597 0 17550 0 4557 0 15308 0 16523 0 204535 0 0 EDWARD J KURTZ 0 98569 0 0 0 102691 0 10077 0 13485 0 224822 0 0 F JAMES CUMMINS 0 277786 0 45890 0 11240 0 84500 0 11285 0 430701 0 0 Tax indemnification and gross-up payments Schedule J, Part I, Line 1a MICHAEL KONOPACKE, V.P. OF ADMISSIONS, RECEIVED TAXABLE GROSS-UP OF $211 ON VEHICLE FRINGE BENEFIT. Supplemental nonqualified retirement plan Schedule J, Part I, Line 4b JAMES CUMMINS PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. $60,000 WAS DEFERRED UNDER THE PLAN WITH RESPECT TO THE FISCAL YEAR ENDING AUGUST 31, 2010. HIS BALANCE UNDER THE PLAN AS OF AUGUST 31, 2010 IS $333,291. EDWARD KURTZ PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. NO COMPENSATION WAS DEFERRED UNDER THE PLAN WITH RESPECT TO THE FISCAL YEAR ENDING AUGUST 31, 2010. HE RECEIVED A FINAL PAYMENT FROM THE PLAN OF $87,491 DURING THE FISCAL YEAR ENDING AUGUST 31, 2010. ECONOMIC DEVELOPMENT CORP OF COUNTY OF SHIAWASSEE 382789242 000000000 2008-10-29 6500000 RENOVATE/EQUIPMENT OF FACILITIES false false 6568055 0 0 0 29500 0 6538555 false false true true false false false false false 0.000 0.000 0.000 true false false false false false true THOMAS KURTZ THOMAS IS AN EMPLOYEE AND SON OF EDWARD KURTZ, SECRETARY 69033 COMPENSATION false ATHENA KURTZ ATHENA IS AN EMPLOYEE AND DAUGHTER-IN-LAW OF EDWARD KURTZ, SECRETARY 36336 COMPENSATION false JONATHON HOVIS JON IS AN EMPLOYEE AND BROTHER-IN-LAW OF MICHAEL MOORE, VP OF FINANCE 30136 COMPENSATION false Classes of members or stockholders Form 990, Part VI, Section A, Line 6 PURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS AND THE MICHIGAN NON-PROFIT CORPORATION ACT, BAKER COLLEGE, INC. IS THE SOLE STOCKHOLDER OF BAKER COLLEGE OF OWOSSO. Members or stockholders electing members of governing body Form 990, Part VI, Section A, Line 7a PURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS, THE BOARD OF REGENTS, THE GOVERNING BODY OF BAKER COLLEGE OF OWOSSO, IS APPOINTED BY THE SOLE STOCKHOLDER, BAKER COLLEGE, INC. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11A AN APPOINTED COMMITTEE CONSISTING OF THE BOARD CHAIR, CAMPUS PRESIDENT, AND CAMPUS BUSINESS MANAGER/VP FINANCE APPROVED BY THE BOARD OF REGENTS/TRUSTEES/DIRECTORS REVIEWED THE FORM 990. THE APPOINTED COMMITTEE WAS PROVIDED A DRAFT OF THE RETURN AND A BOARD SUMMARY REPORT PREPARED BY THE PAID TAX RETURN PREPARERS WHICH HIGHLIGHTED SIGNIFICANT CHANGES OF THE REVISED FORM 990. SUBSEQUENT TO THE APPOINTED COMMITTEE'S REVIEW AND RECOMMENDATIONS, THE FINAL COPY WAS MADE AVAILABLE TO THE FULL BOARD OF REGENTS/TRUSTEES/DIRECTORS, EITHER ELECTRONICALLY OR BY MAIL, PRIOR TO THE FILING OF THE FORM 990 WITH THE IRS. Conflict of interest policy Form 990, Part VI, Section B, Line 12c THE CONFLICTS OF INTEREST POLICY COVERS THE OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES OF THE COLLEGE. THESE INDIVIDUALS HAVE A DUTY TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST TO THE SYSTEM AND CAMPUS BUSINESS OFFICE. AFTER DISCLOSURE OF THE CONFLICT, THE SYSTEM BUSINESS OFFICE SHALL DETERMINE WHETHER A FINANCIAL INTEREST EXISTS. THE SYSTEM FOLLOWS WRITTEN PROCEDURES FOR ADDRESSING DISCLOSED CONFLICTS OF INTEREST. THE SYSTEM BUSINESS OFFICE WILL REVIEW THE FACTS AND CIRCUMSTANCES AND DETERMINE WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE COLLEGE'S BEST INTEREST, FOR ITS OWN BENEFIT, AND FAIR AND REASONABLE TO THE COLLEGE. THE SYSTEM BUSINESS OFFICE SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a ANNUALLY, COMPENSATION FOR THE PRESIDENT, WHO IS THE TOP MANAGEMENT OFFICIAL, IS REVIEWED AND APPROVED BY THE GOVERNING BODY. ANNUALLY, THE COLLEGE USES COMPENSATION DATA PROVIDED BY THE COLLEGE OF UNIVERSITY PROFESSIONAL ASSOCIATION CUPA AND OTHER COLLEGES FORMS 990 FOR SIMILARLY QUALIFIED PERSONS FUNCTIONING IN COMPARABLE POSITIONS. WRITTEN MINUTES ARE MAINTAINED THAT INCLUDE THE DOCUMENTATION WITH RESPECT TO THE DELIBERATIONS AND DECISIONS OF THE COMPENSATION FOR THE PRESIDENT. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b ANNUALLY, A COMPENSATION REVIEW IS PERFORMED FOR THE OFFICERS IDENTIFIED IN PART VII OF THE FORM 990. THE REVIEW IS PERFORMED BY THE SYSTEM HEADQUARTERS CEO AND THE COMPARABILITY DATA IS PREPARED AND REVIEWED BY SYSTEM HEADQUARTERS CEO AND CAMPUS PRESIDENT. THE REPORT PREPARED BY THE SYSTEMS HEADQUARTERS CEO AND CAMPUS PRESIDENT IS PRESENTED TO THE GOVERNING BODY FOR REVIEW AND APPROVAL. WRITTEN MINUTES ARE MAINTAINED THAT INCLUDE THE DOCUMENTATION WITH RESPECT TO THE DELIBERATIONS AND DECISIONS OF THE COMPENSATION FOR THE OFFICERS AND KEY EMPLOYEES. 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 BAKER COLLEGE STUDENTS RECEIVE TITLE IV FUNDS. REQUIREMENTS UNDER SINGLE AUDIT ACT AND OMB CIRCULAR A-133 FORM 990, PART XI, LINE 3 AS REQUIRED BY THE U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133, AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS, IN 2010 BAKER COLLEGE AND SUBSIDIARIES RECEIVED AN AUDIT FOR THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED AUGUST 31, 2010, IN ACCORDANCE WITH THE SINGLE AUDIT ACT. BAKER COLLEGE OF OWOSSO IS A SUBSIDIARY CORPORATION OF BAKER COLLEGE, INC. FORMER OFFICER OF CAMPUS FORM 990, PART VII AND SCHEDULE J, PART II DENISE BANNAN CURRENTLY SERVES AS VICE PRESIDENT OF ACADEMICS OF BAKER COLLEGE PROFESSIONAL SERVICES, INC. IN A PREVIOUS ROLE, DENISE BANNAN SERVED AS CAMPUS PRESIDENT OF BAKER COLLEGE OF OWOSSO. THE REPORTABLE COMPENSATION PAID BY THE FILING ORGANIZATION REPRESENTS A BONUS PAYMENT EARNED AS CAMPUS PRESIDENT. ESTIMATE OF AVERAGE HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS FORM 990, PART VII, SECTION A, LINE 1A, COLUMN (B) JAMES CUMMINS (BOARD OF REGENTS), EDWARD KURTZ (SECRETARY), AND TIFFANY DAVIS (TREASURER) DEVOTE APPROXIMATELY ONE HOUR PER WEEK TO THE FILING ORGANIZATION, 40 HOURS PER WEEK TO BAKER COLLEGE PROFESSIONAL SERVICES, INC., AND ONE HOUR PER WEEK TO EACH RELATED TAX-EXEMPT ORGANIZATION LISTED IN SCHEDULE R. ISSUANCE COSTS FROM PROCEEDS SCHEDULE K, PART II, LINE 5 OF THE $29,500 LISTED AS ISSUANCE COSTS PAID FROM BOND PROCEEDS, THE ENTIRE AMOUNT RELATES TO ISSUANCE COSTS AND NO BOND PROCEEDS WERE USED TO PAY CREDIT ENHANCEMENT FEES. THERE WAS NO CREDIT ENHANCEMENT FOR THIS BOND ISSUE. JEWELL EDUCATIONAL FUND 1050 W BRISTOL RD FLINT MI 48507 382958545 FINANCIAL MI 501(C)(3) 11 - Type I NA BAKER COLLEGE PROFESSIONAL SERVICES INC 1050 W BRISTOL RD FLINT MI 48507 383043861 MGMT & ADMIN MI 501(C)(3) 11 - Type I NA BAKER COLLEGE 1050 W BRISTOL RD FLINT MI 48507 381948719 EDUCATION MI 501(C)(3) 2 NA BAKER COLLEGE OF AUBURN HILLS 1500 UNIVERSITY DR AUBURN HILLS MI 48326 383474279 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF ALLEN PARK 4500 ENTERPRISE DR ALLEN PARK MI 48101 743075712 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF CADILLAC 9600 13TH ST CADILLAC MI 49601 383333920 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF CLINTON TOWNSHIP 34950 LITTLE MACK AVE CLINTON TOWNSHIP MI 48035 383474281 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF FLINT 1050 W BRISTOL RD FLINT MI 48507 380321740 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF JACKSON 2800 SPRINGPORT RD JACKSON MI 49202 383148566 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF MUSKEGON 1903 MARQUETTE AVE MUSKEGON MI 49442 381895805 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF PORT HURON 3403 LAPEER RD PORT HURON MI 48060 382901703 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE CENTER FOR GRADUATE STUDIES 1050 W BRISTOL RD FLINT MI 48507 383043861 SCHOOL MI 501(C)(3) 2 NA false true true true true false false true false false false true true true true true true true