CUSIP
No. 461804106
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1. NAME
OF REPORTING PERSONS
I.R.S.
IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)
J. Allen
Fine
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2. CHECK
THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
(a) |_|
(b) |_|
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3. SEC
USE ONLY
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4. CITIZENSHIP
OR PLACE OF ORGANIZATION
United States of
America
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NUMBER
OF 5. SOLE VOTING
POWER
SHARES
196,475
(1)
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BENEFICIALLY 6. SHARED
VOTING POWER
OWNED
BY
None
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EACH
7. SOLE DISPOSITIVE POWER
REPORTING 196,475 (1)
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PERSON
8. SHARED DISPOSITIVE POWER
WITH
None
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9. AGGREGATE
AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
196,475 (1)
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10. CHECK
BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN
SHARES*
|_|
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11. PERCENT
OF CLASS REPRESENTED BY AMOUNT IN ROW (9)
8.57%
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12. TYPE
OF REPORTING PERSON*
IN
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*SEE
INSTRUCTIONS BEFORE FILLING OUT!
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(1) 151,099 of these shares are
owned by Fine Corporate Enterprises, LLC of which Mr. Fine is the manager
and possesses sole voting and investment power with respect to such
shares.
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(1)
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151,099
of these shares are owned by Fine Corporate Enterprises, LLC of which Mr.
Fine is the manager and possesses sole voting and investment power with
respect to such shares.
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Dated:
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February
9, 2009
Chapel
Hill, North Carolina
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/s/
J. Allen Fine
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J.
Allen Fine
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