third quarter 2016 business connection...bbb and invited to apply for a 2017 torch award for ethics....
TRANSCRIPT
Better Business Bureau Serving Central, Northern & Western Arizona
Third Quarter 2016
inside this issue...
Five Simple Steps to Enhance Your BBB Business Review
Control what customers see when
they look you up on bbb.org.
These tips will help optimize your
BBB Business Review.
page 8
New Benefit: Request Customer Reviews by Text
The Review Solution is a free app
available to all BBB Accredited
Businesses to make asking for
BBB Reviews easy.
page 7
2016 Tax Changes for Small Businesses
Stay informed on tax-law
changes business owners
should keep in mind as they
prepare 2016 taxes.
page 5
® A quarterly newsletter for BBB® Accredited Businesses
BBB Accreditation Amplified Through Coyotes Partnership
Business Connection
, page 3
Better Business Bureau Serving Central, Northern & Western Arizona 2
2016 OFFICERS:Chair - Gary Sneed: Desert Schools Federal Credit UnionVice Chair - David Lorenz: First Fidelity Bank Treasurer - Ken Bonham: Lucid AgencySecretary - Mike Bontrager: Adolfson & Peterson ConstructionImmediate Past Chair – Brian Burt: Snell & Wilmer, LLPPresident - Matthew Fehling: Better Business Bureau
DIRECTORS:Maria Barquin: La Campesina RadioRon Cohen: CRC BroadcastingJohn P. Curran: U.S. Postal Inspection Service Rick Dircks: Dircks Moving Services Mike Donley: Donley Service CenterAmbrose Earle: Shamrock Foods Ash Hachmeister: beni.fitChief Dave Harvey: Phoenix Police DepartmentTom Higginbotham: Sun Devil Auto Joe Kelly: Triad Consulting GroupDanny Kregle (ACIAC): Efficiency MechanicalKevin Lange: KeyserTom Licurgo: Ashley Furniture HomestoresMike McGuirk: ProCopyNathan Mendanhall: Sonora Quest Laboratories Brian Mohr: Y Scouts Curt Morgan (ARAC): Shadow Mountain Auto ServiceGarry Ong: Mu Shu Asian Grill RestaurantsElaine E. Ralls: Commit AgencyLee Scanzano: Cox CommunicationsGerald L. Smithson: JLS ConsultingJim Sollenberger: Cue Financial Group, Inc.Bill Verdini: Emeritus Dean ASU/W.P. Carey School of BusinessCelia Waddington: Ignite Creative ServicesTyler Yates: Yates Buick GMCCarrie Young: SRP
September 2016, Vol. 77, No 3. BBB Business Connection (USPS 006-370) is issued by Better Business Bureau at 1010 E. Missouri Avenue, Phoenix, Arizona 85014 to its Accredited Businesses and subscribers. It is published quarterly to report business and consumer information, facts about schemes, solicitations, government actions affecting business and Better Business Bureau news. Reference to or mention made of any company, product or service herein is not to be interpreted, per se, as statements derogatory of such company, product or service, but as information obtained from sources believed to be reliable for the use of such Accredited Businesses and subscribers. Subscription price is $12/year to BBB Accredited Businesses. Periodical postage paid at Phoenix, Arizona. POSTMASTER: Send address changes to BBB Business Connection, 1010 E. Missouri Avenue, Phoenix, Arizona 85014.
YAVAPAI COUNTY ADVISORY COUNCIL
OFFICERS: Chair - David Barrett: Barrett Propane Vice Chair - Susan Abbott: Home Instead Senior Care
MEMBERS:Steve LaFleur: Prescott Import Car Service Connie Manning: Prescott AAA Arizona
BBB FOUNDATION
OFFICERS:Chair - Bill Verdini: Emeritus Dean ASU/W.P. Carey School of BusinessVice Chair/Treasurer - Brian Burt: Snell & Wilmer Immediate Past Chair - Larry Seay: Community Volunteer Secretary - Matthew Fehling: Better Business Bureau
DIRECTORS:Brian Mohr: Y ScoutsPeggy Baker: Community Volunteer Joe Dean: Dean Enterprises Jim Donley: Donley Service Center Tom Fannin: Coldwell Banker Marty Laurel: Community Volunteer Katie Osbourne: Community VolunteerDean Rennell: Wells Fargo BankGary Volkenant: Community Volunteer
Independent Legal CounselAndrea Lovell, Ryley Carlock & Applewhite
BBB BOARD of DIRECTORS
STANDARDSTRUSTfor
Build Trust Establish and maintain a positive track
record in the marketplace.
Advertise Honestly Adhere to established standards of
advertising and selling.
Tell the Truth Honestly represent products and
services, including clear and adequate
disclosures of all material terms.
Be Transparent Openly identify the nature, location,
and ownership of the business, and
clearly disclose all policies, guarantees
and procedures that bear on a
customer’s decision to buy.
Honor Promises Abide by all written agreements and
verbal representations.
Be Responsive Address marketplace disputes quickly,
professionally, and in good faith.
Safeguard PrivacyProtect any data collected against
mishandling and fraud, collect personal
information only as needed, and
respect the preferences of consumers
regarding the use of their information.
Embody Integrity Approach all business dealings,
marketplace transactions and
commitments with integrity.
standards.arizonabbb.org
Need Our Help?Call BBB’s Accredited Business Support Team at (844) 220-8730 or [email protected] Chat also Available
THANK YOUfor committing to BBB’s
bbb.org 3
BBB Accreditation Amplified Through Coyotes Partnership
It’s no secret
the 2015-2016
season was an
eventful one
for the Arizona
Coyotes hockey
team. Yet, many
may not be
aware of BBB’s
involvement
with the
franchise ranging from leadership
serving on the board of Coyotes
Charities to sponsorship of the
Coyotes Business Alliance.
“Ultimately, our involvement
with any organization is to bring
awareness to BBB’s mission and
highlight the more than 11,300
local Accredited Businesses who
believe standards are key to good
business. I enjoy serving on the
Coyotes Charities board as both
a professional and a fan” said
Matthew Fehling.
The recent Coyotes partnership
provided exposure during team
business events, as well as six
home games last season. Hockey
fans were educated on the power
of the BBB Accredited Business
Calling for NominationsBBB’s Torch Awards for Ethics celebrate and recognize local companies that demonstrate integrity and a strong commitment to ethics. Eligible nominated businesses will be contacted by BBB and invited to apply for a 2017 Torch Award for Ethics. Nominate your business by Friday, November 25, 2016!
torchawards.arizonabbb.org
Mike Humes Arizona Coyotes’ Executive Vice President
Seal (logo) through promotional
videos at intermission and LED
spectaculars (flashing banners)
rotating around Gila River Arena.
As a BBB Accredited Business,
Arizona Coyotes’ Executive Vice
President Mike Humes believes
partnering with local businesses
and BBB is important for the team.
“The Coyotes Business Alliance
was created after receiving
feedback from multiple partners
about their desire to get to know
other partners in the Coyotes family.
The marquee event is our Activation
Summit; where partners present
case studies, discuss best practices,
and highlight ways they are using
their Coyotes partnership to leverage
ROI,” said Humes. “We couldn’t
have dreamt of a better sponsor
for the Coyotes Business Alliance.
The BBB embodies trust, honesty,
and integrity. All values that we hold
highly within our own business and
those we do business with.”
Humes admits business
owners are often surprised by the
personalization of the franchise’s
partnerships and the team’s
affluent fan base.
“When it comes to partnerships,
business owners are most surprised
to learn about our activation
opportunities. Not only do we have
traditional sponsorship assets that
help build brand awareness. We
customize activation plans for each
partner that align with specific
objectives, connect our fans with
their brands and drive revenue.
Business owners are also often
surprised by the affluence of our
fan base. Our fans are generally
younger, more highly educated,
and have a higher household
income than the average Phoenix
adult. Beyond the affluence of our
fan base, business owners are also
very surprised to learn about the
level of engagement our fans have
with the Coyotes and our partners,”
Humes concluded.
®
Better Business Bureau Serving Central, Northern & Western Arizona 4
Jasmine HillConciliation and Engagement SpecialistQ: A customer review was posted to my BBB Business Review. What should I do?
A: Read over the review to ensure the consumer had a marketplace interaction or
transaction with your business. If an issue is brought up, take time to look into the situation
and talk with employees involved. Responding to a customer review shows consumers
you’ve acknowledged their input, whether positive, negative or neutral.
BBB Experts Answer Your Questions
Brittney WilliamsTrade Practices and Investigations SpecialistQ: I came across an ad from a competitor with misleading information. How can I report this and can I remain anonymous?
A: Businesses can report misleading ads to BBB’s investigations team. When BBB finds
violations based on our Code of Advertising, we reach out to the business and advise them
to update their advertising. If they do not comply, BBB then reports the violation on their
Business Review, affecting their grade.
We also report our findings to the Arizona Attorney General or the Division of
Advertising Practices, which is a part of the Federal Trade Commission. Anonymously report advertising
concerns to [email protected] or 602-264-1721.
Have a question? Email [email protected] with subject line: “Ask the Experts.”
Cost-Saving Merchant Processing Program for BBB Accredited Businesses
• Connect with Us• Connect with Your Customers• Payment Services for Your Business
*Elavon has partnered with Desert Schools Federal Credit Union to offer a discounted merchant services program to BBB Accredited Businesses. Call or email today for details.
602-335-BIZ1 (2491) [email protected]
bbb.org 5
DID YOU Know?
*Statistics from June 1 through August 31, 2016
653 BBB Accredited Business
applications accepted across
Greater Arizona
58BBB Accredited Business
applications denied for not
meeting BBB’s standards
6,840BBB Customer Reviews
submitted for local
businesses
15Businesses revoked for
a failure to meet BBB
standards
1,036,849BBB Business Reviews
requested
2016 Tax Changes for Small BusinessBy Duran Accounting Solutions, BBB Accredited Business Since 2009
In 2015, President Obama announced two tax-law changes, one of which
significantly affects business provisions for 2016: the Protecting Americans
from Tax Hikes (PATH) Act. Below, are key changes part of the PACT Act
business owners should keep in mind as they prepare 2016 taxes.
Due Dates
The PATH Act changed some business tax filing due dates. The due date
for S Corporations remains March 15; however, due dates for partnerships
and Corporations changed. The tax deadline for Partnerships is now March
15, while Corporations that file Form 1120 have until April 15. All business
extensions are due September 15.
Section 179 (Deductions and Bonus Depreciation)
Section 179, otherwise known as the expensing election, is now permanent
at $500,000 with a spending cap of $2 million. This means, businesses can
write off the full price of qualifying equipment and/or software purchased
or finance during the tax year (up to $500,000), versus writing it off as it
depreciates. Bonus depreciation only covers new equipment at 50% for
2016.
Qualified Restaurant, Retail and Leasehold Improvements
The provision makes the 15-year recovery period permanent for the three (3)
categories. Business owners should determine if the property qualifies for
15-year depreciation.
Repair Regulations
Repair regulations allow repairs to be expensed instead of capitalized.
Small Taxpayer Safe Harbor Election
The regulation allows business owners to use the safe harbor clause to
deduct instead of capitalize, repair improvements up to $2,500.
Bonus Depreciation on Qualified Improvement Property
Bonus depreciation improvements were extended through 2019. It is
important to properly identify the eligible property for bonus depreciation
now that most improvements to a building qualify.
Some new, tax-law changes benefit small business. However, it is important
for business owners to organize all expenses and keep documentation as
proof. By tracking expenses, you’ll be in a better position to take advantage
of applicable credits and deductions, thus paying less tax. Remember, enlist
the help of a trustworthy tax professional when needed.
Visit irs.gov for more information.
See page 9 for the Spanish version of this articleLea la versión en español de este artículo en la página 9
Better Business Bureau Serving Central, Northern & Western Arizona 6
Connecting with Businesses & Consumers in Arizona
Yavapai County Advisory Council
Senator McCain visits Maricopa County Campus
Vice President of Communications on 3TV
Yavapai County Women in Business Luncheon
World Elder Abuse Awareness Day
Yuma Chamber Chatter Box Mohave County Director on KTNR
Association of Latin American Entrepreneurs
BBB President/CEO Interview for SHRM Conference
Director of Community Relations on Univision Arizona Mohave - Western Welcome Club
Mohave County Business Seminar
®
Sharing the Power of BBB & Our Accredited Businesses
bbb.org 7
downloaded on as many devices as the business needs,” Steven Wyer, CEO of Third Coast Interactive and creator of The Review Solution app said.
Accredited Businesses can download the app and use it within minutes – all they need is a device key, which can be obtained by signing up for the program. Best of all, there is no need for extensive training, special hardware or a comprehensive understanding of technology to be able to collect customer reviews.
BBB also offers educational webinars that detail the customer review verification process. The webinars demo the app, and at the end, show how to download the app to start requesting customer reviews.
“Accredited Businesses focused on online review sites such as Google, Yelp, YP, Home Advisor, in addition to the BBB, can upgrade The Review Solution service without any setup fees, contract,
New Accreditation Benefit: Request a Customer Review by TextFree Tool Makes It Easy For Businesses To Get Reviews With BBB
BBB Accredited Businesses are already experiencing how online customer reviews posted on a BBB Business Review can potentially attract new customers. Now, as BBB partners with The Review Solution this fall, businesses will have the ability to send text messages to request customer reviews right after point of service.
The Review Solution is a free, mobile and desktop app available to all BBB Accredited Businesses (ABs). It is available on Android and iOS mobile devices as well as PC and Mac computers. With this app, businesses can send a text to a customer requesting a BBB review; the customer can then use the link in the text to submit a review. It’s fast and easy!
“The Review Solution app, instructional webinars, and user support are free to all Accredited Businesses. Best of all, there is no additional cost for the app to be
Support Ethics in Sports — Buy a Golf Ball, Fund a Scholarship
In partnership with the Arizona Interscholastic Association, Better Business Bureau (BBB) promotes ethics in sports by celebrating Arizona high school students who do the right thing on and off the playing field. Each month, a student is selected as BBB’s Ethical Athlete for showcasing good sportsmanship and integrity.
BBB Ethical Athlete & Ethical Champion ScholarshipsThe Ethical Athlete recognition is more than an award, it’s a scholarship worth $500.
Throughout the school year, several students are recognized as Ethical Athletes, but only one is named BBB’s Ethical Champion at the end of year, receiving a $2,000 scholarship. Know a deserving student athlete? Nominate them at athlete.arizonabbb.org.
We Need Your Help!
Help us fund the Ethical Athlete and Ethical Champion scholarships by purchasing a golf ball. Proceeds from the helicopter golf ball drop not only help recognize outstanding student athletes, they also help promote and encourage ethics in sports.
Buy a golf ball today at helicopterballdrop.arizonabbb.org.
2015 - 2016 BBB Ethical Champion Adrian Edwards of Higley High School
Current Customer Review Mobile View
What the Customer Receives by Text
termination fee or costs for customization. There is a month-to-month fee for using this upgrade; the upgrade will not affect the free version available only to BBB Accredited Businesses,” said Wyer.
Asking for BBB Customer Reviews is simple and fast with this free app, so get started today!
thereviewsolution.com/BBB
Better Business Bureau Serving Central, Northern & Western Arizona 8
5 Simple Steps to Enhance Your BBB Business Review
1. Upload your company logo or storefront picture to personalize your Business Review.
2. Add up to 20 pictures and 3 videos about your business.
3. Add your Twitter account so live feeds are featured on your Business Review. Add other social media accounts, as well.
4. Add a detailed business description including hours of operation
5. Ask for Customer Reviews. See article on page 7 to ask for reviews by text.
Host Your Next Event at BBB!
BBB Business & Community CenterHost your next event at Better
Business Bureau. Free* rooms for meetings, presentations, trainings,
and events.
reservations.arizonabbb.org
®
*Restrictions may apply
En el 2015, el presidente Obama anunció dos cambios en la legislación fiscal y uno de ellos fue la Ley de Protección de los Americanos de Alzas de Impuestos (PATH, por sus siglas en inglés). A continuación, se presentan los principales cambios que los empresarios necesitan estar al tanto para la temporada de impuestos 2016.
Fechas de Vencimiento La Ley PATH cambio las fechas de vencimiento para algunas declaraciones de impuestos de negocios. La fecha de vencimiento para las Corporaciones S sigue siendo el 15 de marzo. Sin embargo, las fechas de vencimiento para las Asociaciones y Corporaciones C han cambiado. La fecha límite para Asociaciones es ahora el 15 de marzo, mientras que las Corporaciones que presentan el Formulario 1120 tienen hasta el 15 de abril. La fecha de vencimiento para todas las extensiones de negocios es el 15 de septiembre.
Sección 179 (Deducciones y Depreciación Bonus) Sección 179, también conocida como gastos de elección, es ahora permanente al nivel de $500,000 con una eliminación que comienza en $2 millones. Esto significa que los negocios pueden deducir el precio completo de equipo que califica y/o software comprado o financiado durante el año fiscal (hasta $500,000), en vez de reducirlo poco a poco mediante depreciación. La depreciación bonus solo cubre equipo nuevo hasta un 50 por ciento.
Mejoramiento a restaurantes, hipermercados y propiedades arrendadas La provisión hace permanente el periodo de recuperación de 15 años para las tres categorías. Los propietarios de negocios deben determinar si la propiedad califica para la amortización de 15 años.
Reglamento de Reparación El reglamento permite que reparaciones sean reportadas como un gasto en lugar de capitalizar lo reparado.
Elección Safe Harbor para Pequeños Contribuyentes El reglamento permite utilizar una cláusula de Safe Harbor para deducir, en lugar de capitalizar, la reparación de hasta $2,500.
Depreciación Bonus para Propiedad de Mejora Calificada La Depreciación Bonus para las empresas se ha ampliado hasta el 2019. Es importante identificar la propiedad elegible para la depreciación bonus ya que ahora la mayoría de mejoras de un edificio califican para la depreciación bonus.
Algunos cambios nuevos en las leyes fiscales benefician a propietarios de negocios. Sin embargo, es importante mantener un registro de gastos bien organizado. Al organizar sus gastos, estará en una mejor posición de aprovechar los créditos y deducciones disponibles, y así pagar menos impuestos. Recuerde, usar la ayuda de un preparador profesional si es necesario.
Visite irs.govespanol para mas información.
bbb.org 9
Legislación Fiscal 2016: Cambios para Pequeñas EmpresasPor Duran Accounting Solutions, Negocio Acreditado por BBB since 2009
See page 5 for the English translation.
Ethics, Alive & Well for Valley Business Leaders
10
While some believe ethics to be a bit old
fashioned or not a “hot” business topic, Arizona
companies come together to share how ethics are
alive and well, impacting their bottom line in more
than one way.
Created three years ago to provide a forum for
business professionals to learn and share strategies
on ethics, the Ethics Symposium continues to deliver
real-life examples that highlight the importance of
ethics in the workplace.
During the first half of the program, past Torch
Awards winners Jill Kohler with Penrose Academy,
Dave Riccio with Tri-City Transmission, Kathy Rock
with Curt’s Auto Repair, and Larry Thornton with
Pitzer’s One-Hour Air Conditioning and Heating
shared unique stories on how ethics play a significant
role in day-to-day operations. However, panelists not
only shared success stories, they answered the hard
questions of how do they promote an ethical culture
and what they do to correct unethical behavior.
“You can’t have business ethics without having
personal ethics,” said Kathy Rock as she emphasized
the importance of making ethics part of the hiring
process.
“I don’t have a daughter, but if I did, I’d name her
grandma, so they’d treat her with respect,” said Dave
Riccio when sharing how he ensures all staff members
understand the meaning of good customer service. “If
this was your mother’s car, how would you handle it?”
3rd Annual Ethics Symposium Highlights Winning Strategies from Winning Companies
The examples shared not only brought to life
ethical dilemmas experienced by most business
owners, they also illustrated strategies for dealing
with such dilemmas that, in the end, foster an ethical
culture.
We Were “Live” This Year!
New this year, was the ability to livestream the
Ethics Symposium via the web. Since the event, the
recorded video has been viewed more than 140 times
on YouTube.
Want to see what you missed? View the 2016 Ethics Symposium at any time at
bit.ly/2016EthicsSymposiumVideo
Is Your Company the Next Torch Awards for Ethics Winner?
Don’t miss the opportunity to nominate your
company for the 2017 Torch Awards for Ethics.
Nominated companies that meet basic criteria, will
be invited to complete the application for a chance to
be among the five winners celebrated at the awards
dinner next spring.
Visit torchawards.arizonabbb.org to nominate your
company. Nominations open until Friday, November 25, 2016.
Contact Your BBB Accredited Business Support Team
[email protected] | 602.264.1727 | Live chat at arizonabbb.org
Facilitator Brian Burt, Snell & Wilmer & Emerging Business Group Chair
Panelist Dave Ricco, Tri-City Transmission
Panelist Jill Kohler, Penrose Academy
Panelist Larry Thornton, Pitzer’s One-Hour Air Conditioning & Heating
Panelist Kathy Rock, Curt’s Auto Repair
bbb.org 11
Absolute Comfort Heating & Cooling . Advanced Auto Service & Tire Centers All Seasons Retractables . Alert Cleaning Services, Inc. . Arizona Kitchens
by Max . A Smooth Move . Austin Fleck Property Management . Azex Pest
Solutions . Berge Ford . Brewer’s Air Conditioning & Heating, Inc. . Capstone
Roofing . Champ’s Auto Repair Service . Dusty Creek Builders, Inc. . Earth
Water Fire . Ed Whitehead’s Tire Country . Fixtures Done Right LLC . Goodmans
Interior Structures . Hobaica Services, Inc. . Joseph’s Coat Painting . Kelly Clark
Automotive Specialists . Landscape Authority, LLC . Linda Booker Realty . Lodi
Garage Doors and More . MasterTech Pest Solutions . Metro Movers . One Call
Plumbing . P.J. Hussey & Associates, Inc. . Randall J. Craig Attorney at Law . Renco Roofing . Sam’s Auto Body . Savage Air Conditioning, Inc. . Sexton Pest
Control . True View Windows . Velarde Floor Covering
BRONZE & COPPER:
DIAMOND:
ADAMSREFRIGERATION CO.
SINCE 1947
Thank You BBB Media Sponsors
SILVER:
GOLD:
BBB Sponsorship
FAQsWho can be a media sponsor?
All BBB Accredited Businesses
are welcome to participate in
media sponsorship.
What’s included in the sponsorship packages?
In addition to the annual
accreditation fee, sponsorship
packages offer a variety of
advertising options. Packages
can be an affordable addition to
your marketing plan as different
forms of advertising are offered
like online directory ads, website
banners, radio, TV, and outdoor
ads, as well as customer survey
cards.
What does BBB do with the money it gets from sponsors?
Sponsorship fees help to cover
advertising costs associated
with our packages. Additionally,
it supports BBB in fulfilling core
services, like guiding consumers
to spend money wisely.
How can my business become a sponsor?
We would be happy to set an
appointment to review which
sponsorship package would be
the best fit for your company.
Call us today at 602-240-3999 or email [email protected].
PLATINUM:
EMERALD:
Air Conditioning Plumbing | Solar
BUY • SELL • TRADE10261 N. SCOTTSDALE RD., SCOTTSDALE AZ 85253
SINCE 1971
Contact Your BBB Accredited Business Support Team
[email protected] | 602.264.1727 | Live chat at arizonabbb.org
Better Business Bureau Serving Central, Northern & Western Arizona 12
®
Better Business Bureau® Serving Central, Northern & Western Arizona1010 E. Missouri AvenuePhoenix, Arizona 85014
Unless otherwise indicated, all events take place in the Phoenix area. Seminars are free. Register at events.
arizonabbb.org.
Upcoming Educational & Signature Events
october
4 | BBB University (in Lake Havasu City) from 11:30 a.m. to 1 p.m.
7 | How to Start Facebook and Twitter Pages for Your Business (in Flagstaff) from 8:30 to 10 a.m. Presented by Myriam Cruz from BBB
13 | Integrity Golf Classic 10:30 a.m. Shotgun
19 | Digital Marketing Made Simple from 8 to 9:30 a.m. Presented by Ron Cates, Digital Marketing Expert and Speaker
19 | BBB University (in Prescott) from 11 a.m. to 1 p.m.
27 | How to Navigate Ethical Dilemmas Between Leaders, Staff, and Clients from 8 to 9:30 a.m. Presented by Marcy Maslov from Home of e-Factor
november
3 | Time Management: How to Enhance Your Personal Productivity from 8 to 9:30 a.m. Presented by Margo Brown, co-author of Exploring Productivity
16 | BBB University (in Yuma) from 11:30 a.m. to 1 p.m.
17 | Put Your BBB Accreditation to Work from 8 a.m. to 9:30 a.m. Presented by Faustine Chan from BBB
april 2017
12 | Torch Awards for Ethics from 6 to 9 p.m. at the Arizona Biltmore Resort and Spa
connect.arizonabbb.org