USALI 11th Edition - Hospitality Asset Managers Association

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HAMA
San Diego, CA
May 6, 2014
Presentation Outline
• The Process for Updating the USALI
• Summary Operating Statement
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–
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•
•
•
•
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Multi-Department Changes
Operating Department
Undistributed Departments
Non-Operating Income and Expenses
Financial Statements
Financial Ratios and Operating Metrics
Revenue and Expense Guide
Implementation and Next Steps
Questions and Answers
USALI 11th Edition  2
Who is Responsible For Changes
• Hotel Association of New York City
Owns Copyright
• American Hotel and Lodging Association
Financial Management Committee – Author
Education Institute – Publisher
• Hospitality Financial Technology Professionals
Sponsor
USALI 11th Edition  3
Committee Membership
• Hotel Industry Constituents
Individual Hotel Owners
Hotel Chains
Educators
Public Accounting
Smith Travel Research / PKF Consulting
Owner Representatives / Asset Managers
Management Companies
Consultants
USALI 11th Edition  4
Committee Membership
• Owner/ HAMA participation
Kim Gauthier, Thayer Lodging Group
Craig Mason, Host Hotels
Howard Issacson, RLJ Lodging Trust
Michelle Russo, Hotel AVE
Larry Kaminsky, LaSalle Hotels
Ray Martz, Pebblebrook
Chad Crandell, CHM Hotels
Jeff Carter, CW Capital
Mike Denicola, Felcor
Vicki Richman, HVS Hotel Management
• Brand/ Management participation
Marriott
Starwood
Hyatt
Fairmont
JHM Hotels
Four Seasons
Peabody Hotels
Inntegrated Hospitality Management
Carlson Hotels
The Temling Group
USALI 11th Edition  5
The Process
• Financial Management Committee of the AH&LA
• First Meeting - November 2011
– Process started with a review of 2011 survey of HFTP members.
– Each committee member added their own issues.
• Sub-Committees Tasked With Different Sections of
the Book
• Quarterly meetings
– Discussions
– Research
– Votes (simple majority)
• Forwarded to Publisher for Editing
– February 2014
USALI 11th Edition  6
Reasons for Changes
• Keep up with changes in industry practice
–
–
–
–
–
–
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Technology
Cluster Services
Sustainability
Distribution Channels
Globalization
Ratio Analysis
New Terminology
• Keep up with changes in accounting practice
– IFRS
– GAAP
USALI 11th Edition  7
Summary Operating Statement
USALI 11th Edition  8
Summary Operating Statement
Revenue
•
•
•
•
Rooms
Food and Beverage
Other Operated Departments
Miscellaneous Income
• Total Operating Revenue
Departmental Expenses
• Rooms
• Food and Beverage
• Other Operated Departments
• Total Departmental Expenses
Total Departmental Income
USALI 11th Edition  9
Summary Operating Statement (continued)
Undistributed Operating Expenses
•
•
•
•
•
Administrative and General
Information and Telecommunications Systems
Sales and Marketing
Property Operations and Maintenance
Utilities
• Total Undistributed Expenses
Gross Operating Profit
Management Fees
Income Before Non-Operating Income and Expenses
USALI 11th Edition  10
Summary Operating Statement (continued)
Non-Operating Income and Expenses
•
•
•
•
•
Income
Rent
Property and Other Taxes
Insurance
Other
• Total Non-Operating Income and Expenses
EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization)
USALI 11th Edition  11
Summary Operating Statement
- For Operator
EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization)
Less: Replacement Reserve
EBITDA Less Replacement Reserve
USALI 11th Edition  12
Summary Operating Statement
- For Owner
EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization)
Interest, Depreciation, and Amortization
• Interest
• Depreciation
• Amortization
• Total Interest, Depreciation, and Amortization
Income Before Income Taxes
• Income Taxes
Net Income
USALI 11th Edition  13
Multiple Departments
USALI 11th Edition  14
Multiple Departments - Labor Reporting
Migration from Payroll Costs to Labor Costs
• Considers the growing impact of ‘Outsourced
Labor’ in hotel operations
• Includes payroll costs plus outsourced labor in
metric analysis and benchmarking
USALI 11th Edition  15
Multiple Departments – Labor Reporting
• The aggregated Salaries and Wages of
Management and Non-Management personnel
are presented on the department schedule.
• Service Charge Distribution is presented as a
distinct cost category within Salaries, Wages,
Contracted Labor and Bonuses.
USALI 11th Edition  16
Multiple Departments – Labor Reporting
• Modified language and descriptions for relevancy
• Goal to broaden categories for payroll taxes and
benefits to reflect global needs
• Added Supplemental Pay to consolidate these
types of items from all departments
• Added category to consolidate benefits for expats
USALI 11th Edition  17
Multiple Departments – Labor Reporting
Labor Costs and Related Expenses
Salaries, Wages, Contracted Labor and Bonuses
Salaries and Wages
Management
Non-Management
Sub-Categories as needed
Sub-Total: Salaries and Wages
Service Charge Distribution
Contracted, Leased or Outsourced Labor
Bonuses and Incentives
Total Salaries, Wages, Service Charges, Contracted Labor and Bonuses
Payroll-Related Expenses
Payroll Taxes
Supplemental Pay
Employee Benefits
Total Payroll Related Expenses
Total Labor Costs and Related Expenses
USALI 11th Edition  18
Multiple Departments – Gross vs Net
• Enhanced
accounting
guidance
is
provided for the reporting of revenues and
expenses on a Gross vs Net basis. A
separate section was created for this topic.
• Guidance on Gross vs Net reporting is
applicable to all departments. Readers
are advised to refer to the Gross vs Net
section.
USALI 11th Edition  19
Multiple Departments – Service Charges
Definition: A service charge is a mandatory amount billed to
the customer’s account for which the customer has no
discretion as to payment, the amount of the charge, or it’s
distribution to employees.
Treatment: Service charges must be treated as revenue and
any corresponding payment of service charge to employees is
treated as a wage expense.
USALI 11th Edition  20
Multiple Departments – New Expenses
• A new expense category has been added
to account for Cluster Services.
• Department specific Reservation
Expenses are charged to the appropriate
operating department.
USALI 11th Edition  21
Multiple Departments – Admin. Telecom.
• All administrative telecommunications
expenses are recorded in the Information
and Telecommunications Systems
department.
USALI 11th Edition  22
Operating Departments
USALI 11th Edition  23
Summary of Rooms Department Changes
1.
2.
3.
4.
5.
6.
7.
Rooms Revenue segments revised and listed on the face of Rooms
department operating statement, and definitions added for each segment
Package Revenue language “tightened up” and package breakage
treatment addressed
Resort Fees moved to Miscellaneous Income (Schedule 4)
Rooms Service Charges added as this is common in certain
geographic areas.
Rebates or subsidies granted directly to a group moved to Contra
Revenue vs. being treated as part of Commissions and Rebates – Group
expense
Expanded Complimentary Services and Gifts expense item to three
separate expense categories, to include Complimentary Food &
Beverage and Complimentary In-Room/Media Entertainment
Enhanced guidance is provided regarding the handling of Revenues &
Expenses associated with mixed ownership lodging facilities.
USALI 11th Edition  24
Rooms Revenue Segments
More detailed room revenue reporting, with segmentation more aligned with revenue
management definitions
10th Edition
11th Edition
Transient
- Commercial/ Corporate
- Leisure
- Government/ Military
- Frequent Guest/ Preferred
- Travel Packages, FIT
- Hotel Packages
- Internet
Transient
- Retail
- Discount
- Negotiated
- Qualified
- Wholesale
Group
- Corporate
- Association/ Convention
- Government
- Tour group
- SMERF
- Wholesale
Group
- Corporate
- Association/ Convention
- Government
- Tour group / Wholesale
- SMERF
Contract
Contract
Material Change
in Transient
Segments; Added
Definitions
Minor Change
in Group
Segments;
Added
Definitions
USALI 11th Edition  25
Transient Rooms Revenue
Transient Rooms Revenue commonly includes revenue derived from rental of rooms and suites by individuals or groups
occupying less than 10 rooms per night. It also includes rooms leased to guests who have established permanent residence,
with or without a contract. Transient stays typically include the following categories:
Retail: A market positioned, seasonally priced room rate for transient business. It is a non-discounted, non-qualified rate that
is always available when the hotel has rooms to sell.
Discount: A rate open to the general public (non-qualified) where the guest pays a discount off of the Retail rate. Examples
include Advance Purchase, Loyalty redemptions or offers, Packages, Promotions, OTA Opaque.
Negotiated: A rate negotiated with special (typically corporate) accounts. Identification with a particular company or
organization is required to obtain this rate.
Qualified: A rate that requires the customer to be associated with a particular organization or to have a specific affiliation in
order to book. Identification is required upon check-in. Examples include Senior Citizen, AAA, Government, Employee
Rate.
Wholesale: A discounted room rate packaged with outside travel and/or car prior to being sold to the guest. The rate is not
visible to the guest.
USALI 11th Edition  26
Group Rooms Revenue
Group Rooms Revenue includes revenue derived from renting blocks of rooms or suites to a group. A group is typically defined as
10 or more rooms per night sold pursuant to a contract. Group Rooms Revenue is recorded net of discounts to wholesalers for selling
large blocks of rooms. Rebates or subsidies granted directly to a group should be recorded as contra revenue. To facilitate effective
sales and marketing efforts, Group Rooms Revenue is generally segregated by market segment. Market segments typically include
the following categories:
Corporate: A negotiated rate for a block of rooms associated with a company related to industries such as but not limited to
Manufacturing, Retail, Healthcare, Insurance, Financial, Law firms, Professional Sports Organization, Entertainment Companies and
Transportation Corporations.
Association/Convention: A negotiated rate for a block of rooms associated with a trade, professional, or philanthropic association.
Government: A negotiated rate for a block of rooms associated with qualifying government agencies including military, national
security, health and human services, and defense at a national and local jurisdiction level.
Tour group/Wholesalers: A negotiated rate for a block of rooms associated with tour operators/wholesalers who package together
travel components and sell them as escorted tour group, escorted tour series or inbound ad hoc group.
SMERF (Social, Military, Educational, Religious, Fraternal): A negotiated rate for a block of rooms associated with
organizations that fall into the categories of Social (a celebratory or personal event), Military (areas of defense), Education (private
or public organizations founded and united for the specific purpose to educate), Religious (faith specific organizations), and
Fraternal (honor societies, fraternities, sororities, and unions, unique forms of organizations that limit membership to specific fields
of study, expertise, or employment).
USALI 11th Edition  27
Package Revenues
•
Established minimum frequency of once a year for setting ratios by which
Package Revenues are allocated
•
Encouraged more frequent ratios adjustment where needed (e.g., highly
seasonal hotels like resorts)
•
Changed allocation treatment for revenue components provided by thirdparty vendors to conform with GAAP, that is, to be part of the revenue
allocation
•
Added language to define “package breakage” and provided guidance to
record this in Miscellaneous Income (Schedule 4), as a means of
simplifying the process and causing less distortion in the other nonRooms departments
USALI 11th Edition  28
Resort Fees and Surcharges
In the 11th Edition:
Resort fees now recorded in Miscellaneous Income (Schedule 4)
Service Charges and Surcharges include any mandatory, non-discretionary, or other charge
automatically added to a customer account in respect of the use of a service or amenity, and may
include, but are not restricted to, such items as:
Item :
Resort fees
Bag handling charges
Banquet service charge
Restaurant service charge
Room service delivery charge
Corkage charge
Pool Towel charge
Revenue Recorded in Department
Miscellaneous Income (Schedule 4)
Rooms Other Revenue
F&B Other Revenue
F&B Other Revenue
F&B Other Revenue
F&B Other Revenue
Health Club / Spa Other Revenue
Service Charge in Rooms is credited to Rooms Other Revenue
The key determining factors for the recording of Surcharges and Service Charges are set out in the Appendix 1: Gross vs Net
Reporting. The property must assess whether it is acting as an Agent or as Principal in the transaction in order to make a
determination on reporting the revenue from that transaction on a gross or a net basis.
USALI 11th Edition  29
Rebates or Subsidies Granted Directly to
a Group
The 10th Edition had an expense category entitled, “Commissions and
Rebates – Group”, which has been changed to “Commissions and
Fees – Group”
•
The expense category caption was changed to remove “rebates” and add “fees”
•
Removed a portion of the last sentence stating, “This line item also includes rebates
or subsidies granted directly to the group” to conform with GAAP, since these
should be a reduction of revenue
•
Added a sentence to reinforce the proper GAAP treatment of rebates or subsidies,
“Rebates or subsidies granted directly to a group should be recorded as contra revenue.”
USALI 11th Edition  30
Complimentary Services and Gifts
Expanded “Complimentary Services and Gifts” into 3 expense
categories:
1. Complimentary Food and Beverage
2. Complimentary In-Room/Media Entertainment (previously Cable/Satellite TV)
3. Complimentary Services and Gifts
USALI 11th Edition  31
Mixed Ownership Lodging Facilities
Mixed Ownership is reported in one of three ways depending upon the
agreement between the property and the unit owner. Identifying the
treatment includes a review of the Gross versus Net reporting.
Property assumes the predominant economic risk – long term. The units must be in the
hotel inventory for sale throughout the entire year and the hotel has contractually assumed the
predominant economic risk. The revenues, expenses and statistics are all included in the
Rooms Department Operating statement.
Property assumes the predominant economic risk – short term. The units are only in the
hotel inventory for sale for part of the year and the hotel has contractually assumed the
predominant economic risk. The revenues and expenses are included in the Other Operated
Departments section. The units are not included in room inventory or reported as rooms
statistics.
Third Party Unit Owner assumes the predominant economic risk – The owner has
assumed the economic risk and the commission paid to the hotel as Agent is recorded net in
Rentals & Other Income. Any recovery of costs is also recorded as revenue in the same
department. The units are not included in room inventory or reported as rooms statistics.
USALI 11th Edition  32
Summary of Food and Beverage
Department Changes
1. Focus on combined Food and Beverage Operations.
2. Expanded discussion in respect of Audio Visual revenue
recognition.
3. Public room set-up charges added.
4. Gift certificate revenue recognition expanded.
5. Cover terminology dropped in favor of customer.
6. Some former indirect costs now charged directly to specific
operating outlets; resulting in changes to expense categories.
USALI 11th Edition  33
Food and Beverage Format
Separate food and beverage summary statements are not an alternative in the
11th edition; rather, all properties must report a summary schedule that
includes both food and beverage revenues. Line items for total food and total
beverage revenues are presented in the new summary statement.
10th Edition
11th Edition
REVENUE
Outlet Food Revenue
Outlet Beverage Revenue
In–Room Dining Food Revenue
In–Room Dining Beverage Revenue
Banquet/Catering Food Revenue
Banquet/Catering Beverage Revenue
Mini Bar Food Revenue
Mini Bar Beverage Revenue
Other Food Revenue
Other Beverage Revenue
Less: Allowances
Total Food and Beverage Revenue
REVENUE
Outlet Food Revenue
In–Room Dining Food Revenue
Banquet/Conference/Catering Food Revenue
Mini Bar Food Revenue
Other Food Revenue
Total Food Revenue
Outlet Beverage Revenue
In–Room Dining Beverage Revenue
Banquet/Conference/Catering Beverage Revenue
Mini Bar Beverage Revenue
Other Beverage Revenue
Total Beverage Revenue
Less: Allowances
Total Food and Beverage Revenue
All food
(beverage)
revenue presented
together
Food and
beverage sub
schedules
optional
USALI 11th Edition  34
Surcharges and Service Charges
Food and Beverage surcharges and service charges are consolidated in Other Revenue.
Surcharges and Service Charges generally include any mandatory, non-discretionary, or
other charge automatically added to a customer account in respect of the use of a service or
amenity, and may include, but are not restricted to, such items as:
Item
Revenue Recorded as
Banquet service charge
Restaurant service charge
Rooms service delivery charge
Corkage charge
F&B Other Revenue
F&B Other Revenue
F&B Other Revenue
F&B Other Revenue
The key determining factors for the recording of Surcharges and Service Charges are set out
in the Gross vs Net reporting section. The property must assess whether it is acting as an
Agent or as Principal in the transaction in order to make a determination on reporting the
revenue from that transaction on a gross or a net basis.
USALI 11th Edition  35
Gift Certificate Revenue
Included in Miscellaneous Other Revenue are unused or
forfeited deposits related to gift certificates that are not
otherwise required to be escheated to the state or local
jurisdiction, or un-presented and expired prepaid food and
beverage coupons.
Only the discounted value of the prepaid food and
beverage coupons not redeemed, or the amount not
required to be escheated to the state or local jurisdiction
should be recorded as revenue.
USALI 11th Edition  36
Summary of Other Operated
Departments Changes
1. Telecommunications
•
•
•
•
•
No longer an Other Operated Department.
Revenues and cost of sales moved to “Guest Communication” in Minor Operated
Departments.
Cost of administrative phone calls and internet connectivity moved to new
“Information and Telecommunications Systems” department.
Cost of complimentary phone calls and internet connectivity moved to new
“Information and Telecommunications Systems” department.
All other telecommunications related expenses (labor, maintenance, operating
supplies) moved to new “Information and Telecommunications Systems”
department.
USALI 11th Edition  37
Summary of Miscellaneous Income
Changes
1. Name Change
•
Department name changed from Rentals and Other Income to Miscellaneous
Income.
2. Other Breakage
•
Unused or forfeited Gift Cards or Gift Certificates, and un-presented or expired
Prepaid Coupons are recorded in Miscellaneous Income.
3. Package Breakage
•
Unused revenue from a package recorded in Miscellaneous Income.
4. Resort Fees
•
5.
The entire amount of a mandatory resort fee is recorded in miscellaneous income,
even if the fee is described as covering services provided by multiple
departments.
Additional Guidance
•
Additional guidance provided regarding the definitions for Commissions, Business
Interruption Insurance, Foreign Currency Exchange and Interest Income.
USALI 11th Edition  38
Undistributed Departments
USALI 11th Edition  39
Information & Telecommunication Systems
• Consolidate all hotel expenses associated for
information and telecommunication systems to
provide better line of sight cost management
• Includes cost of cell phones, administrative call
and internet services, and complimentary call
and internet services.
• System expenses categorized by type of
technology or by area benefiting from
technology solution
USALI 11th Edition  40
Information & Telecommunication Systems
Expenses
Labor Costs and Related Expenses
Salaries, Wages, Contracted Labor and Bonuses
Salaries and Wages
Management
Non-Management
Information Technology
Telecommunications
Sub-Total: Salaries and Wages
Service Charge Distribution
Contracted, Leased or Outsourced Labor
Bonuses and Incentives
Total Salaries, Wages, Service Charges, Contracted Labor and Bonuses
Payroll-Related Expenses
Payroll Taxes
Supplemental Pay
Employee Benefits
Total Payroll Related Expenses
Total Labor Costs and Related Expenses
Cost of Services
Cost of Cell Phones
Cost of Internet Services
Cost of Local Calls
Cost of Long Distance Calls
Other Cost of Services
Total Cost of Services
USALI 11th Edition  41
Information & Telecommunication Systems
System Expenses
Administrative and General
Centralized Information System Charges
Energy Management
Food and Beverage
Golf
Hardware
Health Club/Spa
Human Resources
Information Security
Information Systems
Other
Property Operations and Maintenance
Rooms
Sales and Marketing
Telecommunications
Total System Expenses
Other Expenses
Cluster Services
Contract Services
Corporate Office Reimbursables
Dues and Subscriptions
Entertainment - In House
Equipment Rental
Miscellaneous
Operating Supplies
Other Equipment
System Storage and Optimization
Training
Travel - Meals and Entertainment
Travel - Other
Uniform Costs
Uniform Laundry
Total Other Expenses
Total Expenses
USALI 11th Edition  42
Summary of Additional Undistributed
Departments Changes
1. Additional guidance regarding the handling of Foreign
Currency Exchange income and expenses.
2. Eliminated segregation of Sales and Marketing expenses.
3. Clarified Revenue Management and Catering Sales
Functions as Sales and Marketing expenses.
4. Utility Taxes was eliminated as a separate expense
category in the Utilities Department.
5. Contract Services was added as an expense category in
the Utilities Department.
USALI 11th Edition  43
Non-Operating Income and Expenses
• Previously known as the “Fixed Charges Section”.
• Changed title from “Rent, Property & Other Taxes
and Insurance” to reflect that there are other items
affecting the property income statement that are not
from hotel operations.
• Revenue includes income from other parts of the
facility that are not controlled or directed by hotel
operations, such as interest income, antenna or
billboard leases.
USALI 11th Edition  44
Non-Operating Income and Expenses
• Added category for owner specific expenses
associated with the property not related to
operations including asset manager fees and
unrealized foreign exchange gains and losses.
• Added clarification that rent of buildings used for
employee housing should be included herein.
However, rent reimbursement to employees and
the cost of operating employee housing is a Payroll
Related Benefit.
USALI 11th Edition  45
Non-Operating Income and Expenses
• Non-capital IT and telecommunication equipment rental
(to be located in new IT schedule).
• Reiterated that rent for miscellaneous equipment,
tables or chairs related to a specific function or to meet
peak demand for a short-term period is not charged to
Rent, but instead charged to the appropriate
department.
USALI 11th Edition  46
Non-Operating Income and Expenses
Income
Cost Recovery Income
Interest Income
Other Income
Total Income
Rent
Land and Buildings
Other Property and Equipment
Total Rent
Property and Other Taxes
Business and Occupation Taxes
Other Taxes and Assessments
Personal Property Taxes
Real Estate Taxes
Total Property and Other Taxes
Insurance
Building and Contents
Liability
Deductble
Total Insurance
Other
Cost Recovery Expense
Gain/Loss on Fixed Assets
Owner Expenses
Unrealized Foreign Exchange Gains or Losses
Total Other
Total Non-Operating Income and Expenses
USALI 11th Edition  47
Financial Statements
USALI 11th Edition  48
Summary Financial Statements
• Included statement of comprehensive income which replaces
income statement
• Included reference to International Financial Reporting
Standards (IFRS)
• Included gift certificates and cards in current liability section
• Expanded explanation of inventories
• Expanded explanation of operating equipment
• Included explanation of pre-opening expenses
Section 3
• Included illustrative statement of comprehensive income
USALI 11th Edition  49
Financial Ratios and
Operating Metrics
USALI 11th Edition  50
Summary of Changes
Financial Ratios and Operating Metrics
• Name changes to Financial Ratios and Operating Metrics
• The section is divided into two major categories: Financial Ratios and
Operating Metrics
• In the Operating Metrics section, enhanced statistics are provided for
operated and undistributed departments, as well as labor.
• A recommended schedule for the presentation of important statistics
will be provided for operated and undistributed departments.
• A recommended schedule will be provided to present labor statistics
for all departments.
USALI 11th Edition  51
Summary of Changes
Financial Ratios and Operating Metrics
• Average Room Rate calculation is based on “rooms sold” instead of
“rooms occupied”.
• “Cover” changed to “Customer” for F&B metrics.
• Utilities Ratios have been expanded to include: Electric cost ratios,
Gas cost ratios, Steam cost ratios, Chilled Water cost ratios, Total
Energy cost, Total Utilities cost ratios. In addition, energy usage ratios
have been added.
• While detailed calculations about a hotel’s carbon footprints have not
been approved, this edition has laid a foundation for tracking and
monitoring a hotel’s environmental impact.
USALI 11th Edition  52
Revenue and Expense Guide
USALI 11th Edition  53
Revenue and Expense Guide
• Guide for reporting revenues added.
• User-friendly format – sortable and searchable
USALI 11th Edition  54
What’s Next?
USALI 11th Edition  55
Implementation and Next Steps
• Pre-Publication Orders
Available – Mid-April
• Book Published – Late May
USALI 11th Edition  56
Implementation and Next Steps
• Deliverables
– Bound book
– Electronic document with search capabilities and “interactive”
schedules
– Downloadable Excel files providing formats for all schedules and
statements
– Webpage to handle FAQ, queries, webinars, clarifications, and
potential updates.
USALI 11th Edition  57
Questions and Answers
• Ralph Miller – Integrated Hospitality Management, Ltd.
• [email protected]
• Robert Mandelbaum – PKF Hospitality Research, LLC
• [email protected]
• Kim Gauthier – Thayer Lodging Group
• [email protected]
USALI 11th Edition  58
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