Civic Intelligence

National Association of Elevator Contractors Inc

EIN 43-0716086 • 501(c)6 • Conyers, GA

View Organization Page

Conyers, GA
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

77th percentile

0.45x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.70x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

85th percentile

21%

Higher net margin than 85% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

34th percentile

$214,675

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Asset Growth

95th percentile

44%

Faster asset growth than 95% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

9.6%

Faster revenue growth than 64% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$5,565,752

Up $1,713,375 (+44%) from 2023

Liabilities

Up

$2,477,869

Up $902,213 (+57%) from 2023

Net Assets

Up

$3,087,883

Up $811,162 (+36%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin85th percentile

Revenue

Up

$3,521,308

Up $308,037 (+9.6%) from 2023

Expenses

Up

$2,797,594

Up $102,588 (+3.8%) from 2023

Net Income

Up

$723,714

Up $205,449 (+40%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth95th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2012: $2,058,260Liabilities 2012: $1,214,976Net Assets 2012: $843,2842012Assets 2013: $2,067,385Liabilities 2013: $1,100,577Net Assets 2013: $966,8082013Assets 2014: $2,118,271Liabilities 2014: $1,270,909Net Assets 2014: $847,3622014Assets 2015: $2,081,528Liabilities 2015: $1,447,602Net Assets 2015: $633,9262015Assets 2016: $2,044,975Liabilities 2016: $1,629,318Net Assets 2016: $415,6572016Assets 2017: $1,929,298Liabilities 2017: $1,626,692Net Assets 2017: $302,6062017Assets 2018: $1,952,357Liabilities 2018: $1,669,858Net Assets 2018: $282,4992018Assets 2019: $2,268,581Liabilities 2019: $1,410,639Net Assets 2019: $857,9422019Assets 2020: $3,094,128Liabilities 2020: $1,441,491Net Assets 2020: $1,652,6372020Assets 2021: $2,674,774Liabilities 2021: $1,087,410Net Assets 2021: $1,587,3642021Assets 2022: $3,106,868Liabilities 2022: $1,339,137Net Assets 2022: $1,767,7312022Assets 2023: $3,852,377Liabilities 2023: $1,575,656Net Assets 2023: $2,276,7212023Assets 2024: $5,565,752Liabilities 2024: $2,477,869Net Assets 2024: $3,087,8832024

Highlighted filing

2024

Assets$5,565,752
Liabilities$2,477,869
Net Assets$3,087,883
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $1,851,999Expenses 2012: $2,001,019Net Income 2012: -$149,0202012Revenue 2013: $2,272,391Expenses 2013: $2,148,867Net Income 2013: $123,5242013Revenue 2014: $1,972,470Expenses 2014: $2,091,916Net Income 2014: -$119,4462014Revenue 2015: $2,101,807Expenses 2015: $2,315,243Net Income 2015: -$213,4362015Revenue 2016: $2,389,462Expenses 2016: $2,607,731Net Income 2016: -$218,2692016Revenue 2017: $2,396,696Expenses 2017: $2,509,747Net Income 2017: -$113,0512017Revenue 2018: $2,140,904Expenses 2018: $2,161,011Net Income 2018: -$20,1072018Revenue 2019: $2,726,734Expenses 2019: $2,151,291Net Income 2019: $575,4432019Revenue 2020: $2,800,890Expenses 2020: $2,006,195Net Income 2020: $794,6952020Revenue 2021: $1,612,884Expenses 2021: $1,673,379Net Income 2021: -$60,4952021Revenue 2022: $2,630,792Expenses 2022: $2,401,249Net Income 2022: $229,5432022Revenue 2023: $3,213,271Expenses 2023: $2,695,006Net Income 2023: $518,2652023Revenue 2024: $3,521,308Expenses 2024: $2,797,594Net Income 2024: $723,7142024

Highlighted filing

2024

Revenue$3,521,308
Expenses$2,797,594
Net Income$723,714
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$5,565,752
Liabilities
$2,477,869
Net assets
$3,087,883
Revenue
$3,521,308
Expenses
$2,797,594
Net income
$723,714
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.57$2.48$3.09$3.52$2.80$0.72
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.85$1.58$2.28$3.21$2.70$0.52
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.11$1.34$1.77$2.63$2.40$0.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.67$1.09$1.59$1.61$1.67$0.06
2020Summary only. Only limited summary data is available for this year.$3.09$1.44$1.65$2.80$2.01$0.79
2019Summary only. Only limited summary data is available for this year.$2.27$1.41$0.86$2.73$2.15$0.58
2018Summary only. Only limited summary data is available for this year.$1.95$1.67$0.28$2.14$2.16$0.02
2017Summary only. Only limited summary data is available for this year.$1.93$1.63$0.30$2.40$2.51$0.11
2016Summary only. Only limited summary data is available for this year.$2.04$1.63$0.42$2.39$2.61$0.22
2015Summary only. Only limited summary data is available for this year.$2.08$1.45$0.63$2.10$2.32$0.21
2014Summary only. Only limited summary data is available for this year.$2.12$1.27$0.85$1.97$2.09$0.12
2013Summary only. Only limited summary data is available for this year.$2.07$1.10$0.97$2.27$2.15$0.12
2012Summary only. Only limited summary data is available for this year.$2.06$1.21$0.84$1.85$2.00$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$3,521,308
Mission and Program Overview

Mission

To serve the interests of the elevator, escalator and accessibility equipment industry by promoting safe and reliable vertical transportation through education, networking with peers and exposure to new technologies. The vision of naec is to be the premier association that provides safety, training and education to all facets of the elevator, escalator and accessibility equipment industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,313,085$3,933,981▲ $1,620,896
Savings and Temporary Cash Investments$1,039,890$1,065,916▲ $26,026
Prepaid Expenses and Deferred Charges$116,869$235,880▲ $119,011
Investments in Publicly Traded Securities$187,573$190,568▲ $2,995
Land, Buildings, and Equipment, Net$29,093$24,218▼ $4,875
Accounts Receivable$10,936$2,634▼ $8,302
Total Assets$3,852,377$5,565,752▲ $1,713,375
Other Assets Total$154,931$112,555▼ $42,376
Liabilities
Deferred Revenue$1,350,023$2,297,332▲ $947,309
Other Liabilities$157,381$116,421▼ $40,960
Accounts Payable and Accrued Expenses$68,252$64,116▼ $4,136
Total Liabilities$1,575,656$2,477,869▲ $902,213
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,276,721$3,087,883▲ $811,162
Total Net Assets Fund Balance$2,276,721$3,087,883▲ $811,162
Total Liabilities and Net Assets / Fund Balance$3,852,377$5,565,752▲ $1,713,375

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$24,218$24,156$48,374
Compensation and Service Providers
Top Officer Pay34th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rena CozartExecutive DirectorFT$184,882$29,793$214,675
David E SmarteKey EmployeeFT$181,815$8,098$189,913
Lori WolkingKey EmployeeFT$123,069$18,886$141,955
Amanda SmithDeputy DirectorFT$109,271$23,423$132,694

Board Members and Trustees

NameTitle
Sean MaddenPresident
William D McgrathVice President
Amy DipaoloDirector
Blake PilgrimDirector
Chris HarrisDirector
Evan PetrowerDirector
JACK O'SHEADirector
Matthew R YellandDirector
Phillip IsaacDirector
Travis CarlisleDirector
Michael Jennings IiSecretary
Landon ScottTreasurer
Anita SeymourVice Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,497,900
Investment Income
$23,408
Other Revenue
$0
Change in Net Assets
$723,714

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,521,308
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,297
Total Revenue per Audited Statements
$3,522,605
Total Revenue per Form 990
$3,521,308
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,607,239
Salaries, Compensation, and Employee Benefits$1,190,355
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$801,238--$801,238
Current Officers, Directors, Trustees, and Key Employees$640,078--$640,078
Other Salaries and Wages$248,891$66,912-$315,803
Other Employee Benefits$129,846$9,773-$139,619
Payroll Taxes$67,456$5,077-$72,533
Other Expenses$50,442$129,425-$50,442
Occupancy-$49,611-$49,611
Office Expenses-$45,478-$45,478
Information Technology$14,831$29,735-$44,566
All Other Expenses$38,935$5,352-$44,287
Fees for Services Accounting-$43,251-$43,251
Pension Plan Contributions-$22,322-$22,322
Advertising$19,702--$19,702
Insurance-$15,424-$15,424
Depreciation Depletion-$8,006-$8,006
Fees for Services Legal-$1,418-$1,418
Total Functional Expenses$2,365,810$431,784$0$2,797,594

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,797,594
Total Expenses per Audited Statements$2,797,594
Total Expenses per Form 990$2,797,594
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$116,421
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization has several classifications of non-equity membership for which an annual membership fee is paid.”

Form 990, Part VI, Section A, Line 7A

“The members of the board elect the new board members.”

Form 990, Part VI, Section B, Line 11B

“The return is reviewed by the executive director and a copy is provided to the board members for review.”

Form 990, Part VI, Section B, Line 12C

“This is accomplished through meetings with the organization's board and finance committee.”

Form 990, Part VI, Section B, Line 15

“Compensation is set by the organization's finance committee.”

Form 990, Part VI, Section C, Line 19

“The organization willingly supplies its governing documents, policies, financial statements, and tax returns to interested parties as they are requested.”

Filing and Contact Details

Filer

Filer Name
National Association of Elevator
EIN
43-0716086
Phone
7707609660
Address
1500 KLONDIKE ROAD SW A211, CONYERS, GA 30094

Signing Officer

Name
Rena Cozart
Title
Executive Director
Phone
7707609660
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rena Cozart
Formed
1952
Legal Domicile
Ga
Voting Board Members
13
Independent Board Members
13
Employees
13
Volunteers
100

Preparer

Firm
Brady Ware & Schoenfeld Inc
Address
11175 CICERO DRIVE SUITE 300, ALPHARETTA, GA 30022
Preparer
Teresa B Snyder CPA
Phone
6783509500
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“This process has not changed since the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Accounting standards require the evaluation of tax positions taken, or expected to be taken, in the course of preparing the association's tax returns, to determine whether the tax positions are "more-likely-than-not" of being sustained by the applicable tax authority. This statement provides that a tax benefit from an uncertain tax position may be recognized in the financial statements only when it is "more-likely-than-not" the position will be sustained upon examination, including resolution of any related appeals or litigation processes, based upon the technical merits and consideration of all available information. Once the recognition threshold is met, the portion of the tax benefit that is recorded represents the largest amount of tax benefit that is greater than 50 percent likely to be realized upon settlement with a taxing authority. Based on its review, management does not believe the association has taken any material uncertain tax positions, including any position that would place the association's exempt status in jeopardy as of june 30, 2024 and 2023.”

Raw XML AppendixShowing 400 of 503 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/Desc0NAEC HOLDS AN ANNUAL CONVENTION AND EXPO EACH FALL. THIS CONVENTION AND EXHIBITION IS THE LARGEST IN NORTH AMERICA AND PROVIDES ACCESS TO MAJOR SUPPLIERS AND ABUNDANT EDUCATIONAL OPPORTUNITIES. THE 2023 CONVENTION WAS HELD IN RENO, NV ON SEPTEMBER 10-13, 2023. THE EMPHASIS OF THE MEETING IS DEFINITELY ON ELEVATOR EDUCATION. THIS PROGRAM WAS THE FOCAL POINT FOR THE NORTH AMERICAN ELEVATOR INDUSTRY IN 2023, AND THE GLOBAL ELEVATOR COMMUNITY WAS INVITED TO PARTICIPATE. THE ATTENDEES BENEFITED FROM AN EXCEPTIONAL TRADE SHOW AND THE UNSURPASSED EDUCATIONAL PROGRAMS THAT WERE THE FOUNDATION OF THIS EVENT. THE ROUNDTABLE DISCUSSIONS WERE HELD IN THE HOTEL PRIOR TO THE EXPO, PROVIDING SIMULTANEOUS CLASSES. ALSO AVAILABLE THE EDUCATIONAL PAVILIONS WERE ON THE EXPO FLOOR PROVIDING SIMULTANEOUS CLASSES. A TOTAL OF 1,970 INDIVIDUALS ATTENDED THIS MEETING.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DEPUTY DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt13TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt14VICE TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt15KEY EMPLOYEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16KEY EMPLOYEE
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IRS990/MissionDesc0TO SERVE THE INTERESTS OF THE ELEVATOR, ESCALATOR AND ACCESSIBILITY EQUIPMENT INDUSTRY BY PROMOTING SAFE AND RELIABLE VERTICAL TRANSPORTATION THROUGH EDUCATION, NETWORKING WITH PEERS AND EXPOSURE TO NEW TECHNOLOGIES. THE VISION OF NAEC IS TO BE THE PREMIER ASSOCIATION THAT PROVIDES SAFETY, TRAINING AND EDUCATION TO ALL FACETS OF THE ELEVATOR, ESCALATOR AND ACCESSIBILITY EQUIPMENT INDUSTRY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/OtherExpensesGrp/Desc1EDUCATION/CERTIFICATION
IRS990/OtherExpensesGrp/Desc2BANK/MERCHANT FEES
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IRS990/OtherExpensesGrp/ProgramServicesAmt250442
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IRS990/ProgSrvcAccomActy2Grp/Desc0IN EARLY SPRING THE NAEC ANNUAL SPRING EDUCATION CONFERENCE WAS HELD, FOCUSING ON KEY MANAGEMENT SUBJECTS. THE 2024 SPRING EDUCATION CONFERENCE WAS HELD APRIL 14-17, 2024, IN MIRAMAR BEACH, FL. 315 ATTENDEES PARTICIPATED IN THIS PROGRAM. ADDITIONALLY, THE NAEC NEXGEN HELD THEIR 2024 EDUCATIONAL RETREAT IN MIRAMAR BEACH, FL. 53 ATTENDEES PARTICIPATED IN THE RETREAT.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0388114
IRS990/ProgSrvcAccomActy3Grp/Desc0THE VERTICAL TRANSPORTATION MANAGEMENT PROGRAM (VTMP) HAS GROWN THIS YEAR, TO A TOTAL OF 70 PARTICIPANTS IN THE PROGRAM. UPON COMPLETION, THIS PROGRAM WILL CROSS-TRAIN EMPLOYEES FROM THE FIELD IN THE BUSINESS ASPECT OF THEIR COMPANY (IE: CONTRACTS, ACCOUNTING, MANAGEMENT, HR). LIKEWISE, THE COLLEGE GRAD, WITH A BUSINESS BACKGROUND, ENTERING THE INDUSTRY COULD ACCESS TECHNICAL COURSED GIVING THEM VALUABLE INSIGHT INTO THE MECHANICAL SIDE OF THE INDUSTRY.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0EDUCATION AND SAFETY REMAIN THE PRIMARY FOCUS OF NAEC. IN ADDITION TO THE EDUCATION OFFERED AT THE CONVENTION, CONFERENCE AND CHAPTER MEETINGS, THE ONLINE CONTINUING EDUCATION CLASSES REMAIN A VALUABLE TOOL FOR ELEVATOR TECHNICIANS. THE NAEC ONLINE CONTINUING EDUCATION PROGRAM IS A VIABLE SOURCE FOR LICENSING PURPOSES IN MANY STATES. NAEC HAS BEEN ACCEPTED AS AN ELEVATOR MECHANIC-LICENSING TOOL IN MOST STATES THAT REQUIRE EDUCATION FOR PERMITTING. ALREADY CANADA, PUERTO RICO AND BERMUDA USE THE CET/CAT PROGRAMS AND CONTINUING EDUCATION AS A SCHOLASTIC ALTERNATIVE IN THEIR TERRITORY AND COUNTRIES. INQUIRIES FROM AROUND THE WORLD ARE REGULARLY RECEIVED REQUESTING ASSISTANCE IN ELEVATOR EDUCATION. NAEC SERVED 715 MEMBERS DURING THE YEAR.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0116421
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITIES
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING STANDARDS REQUIRE THE EVALUATION OF TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, IN THE COURSE OF PREPARING THE ASSOCIATION'S TAX RETURNS, TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. THIS STATEMENT PROVIDES THAT A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION MAY BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY WHEN IT IS "MORE-LIKELY-THAN-NOT" THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS AND CONSIDERATION OF ALL AVAILABLE INFORMATION. ONCE THE RECOGNITION THRESHOLD IS MET, THE PORTION OF THE TAX BENEFIT THAT IS RECORDED REPRESENTS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50 PERCENT LIKELY TO BE REALIZED UPON SETTLEMENT WITH A TAXING AUTHORITY. BASED ON ITS REVIEW, MANAGEMENT DOES NOT BELIEVE THE ASSOCIATION HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE THE ASSOCIATION'S EXEMPT STATUS IN JEOPARDY AS OF JUNE 30, 2024 AND 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RENA COZART
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1DAVID E SMARTE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1KEY EMPLOYEE

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