2016-02-05T08:34:15-06:00 2015-09-30 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2014-10-01 521007153 SOURCEAMERICA SOUR 7035606800 8401 OLD COURTHOUSE ROAD VIENNA VA 22182 ELIZABETH GOODMAN CFO 7035606800 2016-02-05 1 JOANN WOODSON CPA P01293745 2023319880 2014 2016-04-25 22:37:26Z STEVEN L SOROKA 8401 OLD COURTHOUSE ROAD VIENNA VA 22182 158325316 0 X WWW.SOURCEAMERICA.ORG X 1974 DC CREATE EMPLOYMENT OPPORTUNITIES AND CHOICE FOR PEOPLE WITH SIGNIFICANT DISABILITIES. 25 25 421 31 165000 118058 0 0 152799241 140126423 2397691 2612733 174584 208538 155371516 142947694 3275993 2700399 0 0 45802241 48057093 0 0 0 105872881 91839405 154951115 142596897 420401 350797 87945396 87164346 17399410 19520637 70545986 67643709 X ESTABLISHED IN 1974 AND HEADQUARTERED IN VIENNA, VIRGINIA, SOURCEAMERICA IS ONE OF TWO CENTRAL NONPROFIT AGENCIES DESIGNATED BY THE COMMITTEE FOR PURCHASE FROM PEOPLE WHO ARE BLIND OR SEVERELY DISABLED (THE FEDERAL GOVERNMENT AGENCY THAT OVERSEES THE ABILITYONE PROGRAM) TO SUPPORT OVER 500 NONPROFIT AGENCIES AND THEIR FEDERAL CUSTOMERS WITH THE ABILITYONE PROGRAM. AMONG OTHER SERVICES, SOURCEAMERICA SUPPORTS THE ABILITYONE NETWORK OF NONPROFIT AGENCIES, AS WELL AS CUSTOMERS, BY PROVIDING BUSINESS DEVELOPMENT AND CONTRACT MANAGEMENT ASSISTANCE, ENGINEERING AND TECHNICAL ADVICE, LEGISLATIVE AND REGULATORY GUIDANCE, PROFESSIONAL TRAINING, AND COMMUNICATIONS AND PUBLIC RELATIONS MATERIALS. 0 0 132461342 2700399 140126423 SEE SCHEDULE O.SOURCEAMERICA'S EFFORTS SUPPORT THE ABILITYONE PROGRAM, A UNIQUE PROGRAM THAT CREATES EMPLOYMENT OPPORTUNITIES THAT PROVIDE INDIVIDUALS WHO ARE BLIND OR HAVE OTHER SIGNIFICANT DISABILITIES WITH EMPLOYMENT, EQUITABLE WAGES AND BENEFITS, UPWARD MOBILITY AND PERSONAL SATISFACTION. THE PROGRAM ENABLES INDIVIDUALS TO REDUCE THEIR DEPENDENCE ON GOVERNMENT SUPPORT AND JOIN THE RANKS OF TAXPAYERS. FOR THE FEDERAL GOVERNMENT CUSTOMER, THE ADVANTAGE IS FOUND IN THE QUALITY AND RELIABILITY OF THE EMPLOYEE, IN ADDITION TO THE VALUE AND QUALITY OF AN ARRAY OF PRODUCTS AND SERVICES THAT ARE AVAILABLE AT FAIR MARKET PRICES FROM ABILITYONE-CONTRACTED NONPROFIT AGENCIES ACROSS THE COUNTRY. IN 2015, SOURCEAMERICA WAS THE SOURCE OF EMPLOYMENT OPPORTUNITIES FOR MORE THAN 40,000 PEOPLE WITH SIGNIFICANT DISABILITIES.SOURCEAMERICA PUBLISHES WORKPLACE MAGAZINE QUARTERLY AND DISTRIBUTES IT TO APPROXIMATELY 10,000 PEOPLE AT FEDERAL AGENCIES AND NONPROFIT ASSOCIATIONS. WEEKLY, SOURCEAMERICA DISTRIBUTES TO OVER 5,500 NONPROFIT AGENCY LEADERS AND OTHER POINTS OF CONTACT VIA EMAIL THE CRP WEEKLY UPDATE, WHICH IS DESIGNED TO EDUCATE AND INFORM NONPROFIT AGENCIES WITH NEWS AND CURRENT EVENTS ABOUT SOURCEAMERICA AND ABILITYONE PROGRAM ACTIVITIES.THE GRANTS CONSIST OF MANAGEMENT ASSISTANCE GRANTS, PRODUCTIVITY ENHANCEMENT GRANTS AND MEDICAL DOCUMENTATION GRANTS AND DO NOT REFLECT ALL FINANCIAL ASSISTANCE PROVIDED. 132461342 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 169 0 1 421 1 1 1 0 0 0 0 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ROBERT CAREY 5712264660 8401 OLD COURTHOUSE ROAD VIENNA VA 22182 PAUL ATKINSON CHAIR 5.00 X X 0 0 0 MARIAN BALDINI DIRECTOR 1.50 X 0 0 0 PETER BERNS DIRECTOR 1.50 X 0 0 0 BRIAN BEHLER DIRECTOR 1.50 X 0 0 0 MICHAEL FISCHETTI DIRECTOR 1.50 X 0 0 0 SHELLY GARDENIERS DIRECTOR 1.50 X 0 0 0 JOHN DAVID HOPPE DIRECTOR 1.50 X 0 0 0 CLARENCE JORDAN DIRECTOR 1.50 X 0 0 0 STEPHEN KATSURINIS DIRECTOR 1.50 X 0 0 0 STEVEN KING DIRECTOR 1.50 X 0 0 0 BARBARA LEDUC DIRECTOR 1.50 X 0 0 0 MARK LEZOTTE DIRECTOR 1.50 X 0 0 0 NORM LORENTZ DIRECTOR 1.50 X 0 0 0 CAROL LOWMAN TREASURER 5.00 X X 0 0 0 STEVE PERDUE DIRECTOR 1.50 X 0 0 0 WES TYLER DIRECTOR 1.50 X 0 0 0 FREDERICK WILLIAMS DIRECTOR 1.50 X 0 0 0 CATHERINE MELOY DIRECTOR 1.50 X 0 0 0 MARK NACKMAN DIRECTOR 1.50 X 0 0 0 WILLIAM COLEMAN JR PAST CHAIR 5.00 X 0 0 0 FREDERICK BEAMAN CHAIR-ELECT 5.00 X X 0 0 0 AMY LUTTRELL DIRECTOR 1.50 X 0 0 0 MIKE KIVITZ DIRECTOR 1.50 X 0 0 0 CURTISS QUIRIN DIRECTOR 1.50 X 0 0 0 BRENDA YARNELL SECRETARY 5.00 X X 0 0 0 JIM GIBBONS DIRECTOR 1.50 X 0 0 0 RHEA NELSON DIRECTOR 1.50 X 0 0 0 JERRY BETENHAUSEN DIRECTOR 1.50 X 0 0 0 RICK SEBASTIAN DIRECTOR 1.50 X 0 0 0 BELINDA PORRAS DIRECTOR 1.50 X 0 0 0 E ROBERT CHAMBERLIN PRESIDENT AND CEO 50.00 X 388279 0 51691 STEVEN SOROKA PRESIDENT AND CEO 50.00 X 0 0 0 ELIZABETH GOODMAN CHIEF FINANCIAL OFFICER 50.00 X 198383 0 45390 DENNIS FIELDS CHIEF OPERATING OFFICER 50.00 X 279843 0 48388 SALLY GAMETT CHIEF INFORMATION OFFICER 50.00 X 209879 0 24333 NANCYELLEN GENTILE VICE PRESIDENT OF CORPORAT 50.00 X 174085 0 25568 MARTIN GERRY VICE PRESIDENT 50.00 X 213118 0 26599 MARTIN WILLIAMS VICE PRESIDENT - REGIONAL 50.00 X 203408 0 62152 MATTHEW BATES VICE PRESIDENT - HR 50.00 X 184397 0 44734 DAVID DUBINSKY EXECUTIVE DIRECTOR 50.00 X 196160 0 55684 RICHARD GAZAWAY EXECUTIVE DIRECTOR 50.00 X 179371 0 52314 DEBORAH ATKINSON EXECUTIVE DIRECTOR 50.00 X 178257 0 33091 SALLY HENDERSON EXECUTIVE DIRECTOR 50.00 X 168504 0 40949 ROBERT CAREY CONTROLLER 50.00 X 165288 0 52344 2738972 0 563237 136 0 1 0 THE GINN GROUP INC 200 WESTPARK DRIVE STE 100 PEACHTREE GA 30269 SUBCONTRACTED BUILDING MAINTENANCE SERVI 32622620 READY ONE INDUSTRIES 1414 ALLEN BRADLEY EL PASO TX 79936 SUBCONTRACTED MANUFACTURING OF R&D PRODU 8172726 WINSTON-SALEM IND FT BLIND PO BOX 890225 CHARLOTTE NC 28289 SUBCONTRACTED MANUFACTURING OF R&D PRODU 6022834 SOUTHEASTERN KENTUCKY REHAB PO BOX 1692 CORBIN KY 40702 SUBCONTRACTED MANUFACTURING OF R&D PRODU 5249187 CW RESOURCES INC 200 MYRTLE ST NEW BRITAIN CT 06053 SUBCONTRACTED MANUFACTURING OF R&D PRODU 4675959 58 FEES 900099 80749094 80749094 GOVERNMENT CONTRACTS 900099 59259919 59259919 NATIONAL CONFERENCE 900099 117410 117410 140126423 1054802 1054802 16935553 15377622 1557931 1557931 1557931 ADVERTISING 541800 165000 165000 REIMBURSEMENTS AND OTHER 900099 43538 43538 208538 142947694 140126423 165000 2656271 2700399 2700399 2806437 1552963 1253474 33428495 30513531 2914964 2980234 2720187 260047 6298661 5720626 578035 2543266 2263507 279759 2624218 22689 2601529 227551 227551 351054 351054 139094 139094 6916266 6486122 430144 2288858 2288858 1886860 1736454 150406 6653312 6364157 289155 2280052 2122887 157165 4860627 4571118 289509 1954718 1805019 149699 1507786 1348279 159507 599738 520642 79096 SUBCONTRACTS 58290384 58290384 MISCELLANEOUS 1015153 838732 176421 BAD DEBT EXPENSE 243734 243734 142596897 132461342 10135555 0 1101031 8044863 36600856 34174305 3096432 2981535 581672 1613661 1881673 26114314 14465988 12684561 11648326 29981070 25817590 2384590 1487571 483195 546811 87945396 87164346 14588644 16628082 2810766 2892555 17399410 19520637 X 70545986 67643709 70545986 67643709 87945396 87164346 350797 -3253074 0 X 0 1 X 1 0 X 75683064 106837343 120141623 152799241 140126423 595587694 75683064 106837343 120141623 152799241 140126423 595587694 0 22987191 49608037 59590486 79099334 73565935 284850983 22987191 49608037 59590486 79099334 73565935 284850983 310736711 1036938 1000919 1088758 1030599 1054802 5212016 41500 53084 75818 65918 88765 325085 1078438 1054003 1164576 1096517 1143567 5537101 18139 20427 33255 44584 43538 159943 76779641 107911773 121339454 153940342 141313528 601284738 0.51680 0.55330 0.00920 0.00990 X 129892 447920 577812 141971465 142549277 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 668009 686315 634881 577812 2567017 250000 250000 250000 250000 1000000 1500000 194055 173065 153059 129892 650071 PART I-A, LINE 1: THE ORGANIZATION DOES NOT ENGAGE IN DIRECT OR INDIRECT POLITICAL CAMPAIGN ACTIVITIES. 1958528 1958528 12679629 6669613 6010016 2546939 2163624 383315 8929218 5632751 3296467 11648326 POSTRETIREMENT BENEFIT OBLIGATION 2130101 DEFERRED RENT 346294 457B DEFERRED COMPENSATION PLAN 416160 2892555 X 81404236 -3253074 -3253074 84657310 58290384 58290384 142947694 84306513 0 84306513 58290384 58290384 142596897 PART X, LINE 2: SOURCEAMERICA FOLLOWS THE AUTHORITATIVE GUIDANCE TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS RELATED TO ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THIS STANDARD PROVIDES CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBES A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. SOURCEAMERICA PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF SEPTEMBER 30, 2015, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2011 THROUGH 2013 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES IN WHICH SOURCEAMERICA FILES A RETURN. PART XI, LINE 4B - OTHER ADJUSTMENTS: SUBCONTRACT EXPENSES NETTED AGAINST REVENUE IN AUDITED FINANCIALS 58,290,384. PART XII, LINE 4B - OTHER ADJUSTMENTS: SUBCONTRACT EXPENSES NETTED AGAINST REVENUE IN AUDITED FINANCIALS 58,290,384. 1 ABILITIES INC OF FLORIDA 2735 WHITNEY ROAD CLEARWATER FL 33760 590874493 501(C)(3) 50000 IDEAS TO WORK GRANTS(SBD) BEACON GROUP SW INC 308 WEST GLENN ST TUSCON AZ 85705 860107976 501(C)(3) 95807 IDEAS TO WORK GRANTS(SBD); MANAGEMENT ASSISTANCE GRANT BH SERVICES INC 1600 TINKER DR SUITE 203 ELLSWORTH AFB SD 57706 364081426 501(C)(3) 111101 IDEAS TO WORK GRANTS(SBD); MANAGEMENT ASSISTANCE GRANT BLUE SOLUTIONS 1015 NORWOOD PARK BLVD AUSTIN TX 78753 311730721 501(C)(3) 100000 IDEAS TO WORK GRANTS(SBD) CASCADE CONNECTIONS 1611 N STATE ST BELLINGHAM WA 98225 911017868 501(C)(3) 5248 MANAGEMENT ASSISTANCE GRANT CEREBRAL PALSY RESEARCH 5111 E 21ST STREET WICHITA KS 67208 237314938 501(C)(3) 115040 SOURCEAMERICA INSTITUTE/ FINANCIAL /BENEFITS COUNSELING PILOT CHALLENGE ENTERPRISES OF N FL PO BOX 1248 GREEN COVE SPRINGS FL 32043 591478621 501(C)(3) 6154 MANAGEMENT ASSISTANCE GRANT CHALLENGE UNLIMITED 4 EMMIE L KAUS LANE ALTON IL 62002 370805566 501(C)(3) 7500 QWE GRANTS CHESAPEAKE BAY INDUSTRIES 713 DOVER RD PO BOX 1906 EASTON MD 21601 520849528 501(C)(3) 7500 QWE GRANTS CROSSROADS DIVERSIFIED SVCS 9300 TECH CENTER DR STE 100 SACRAMENTO CA 95826 942446765 501(C)(3) 7833 MANAGEMENT ASSISTANCE GRANT DALE ROGERS TRAINING CTR 2501 NORTH UTAH OKLAHOMA CITY OK 73107 730665454 501(C)(3) 7245 QWE GRANTS DIDLAKE INC 8641 BREEDEN AVENUE MANASSAS VA 20110 540943833 501(C)(3) 29500 MANAGEMENT ASSISTANCE GRANT; QWE GRANT GOODWILL IND CENTRAL VIRGINIA 6301 MIDLOTHIAN TURNPIKE RICHMOND VA 23225 540455395 501(C)(3) 22000 MANAGEMENT ASSISTANCE GRANT GOODWILL IND KENTUCKY 1325 SOUTH FOURTH STREET LOUISVILLE KY 40208 610475284 501(C)(3) 7500 QWE GRANTS GOODWILL IND SAN ANTONIO 406 W COMMERCE SAN ANTONIO TX 78207 460688991 501(C)(3) 21698 MANAGEMENT ASSISTANCE GRANT GOODWILL INDUSTRIAL SERVICES 1460 GARDEN OF THE GODS ROAD COLORADO SPRINGS CO 80907 841273701 501(C)(3) 10034 MANAGEMENT ASSISTANCE GRANT; MEDICAL DOCUMENTATION GRANT GOODWILL OF GREATER WASHINGTON 2200 SOUTH DAKOTA AVE NE WASHINGTON DC 20018 530196588 501(C)(3) 11576 MANAGEMENT ASSISTANCE GRANT GOODWILL SPECIALTY SVCS INC 4805 NORTH 72ND STREET OMAHA NE 68134 470818929 501(C)(3) 10541 MANAGEMENT ASSISTANCE GRANT HHI SERVICES INC 518 E RAMSEY SUITE 103 SAN ANTONIO TX 78216 453440954 501(C)(3) 40310 MANAGEMENT ASSISTANCE GRANT JEWISH VOCATIONAL SERVICE 29699 SOUTHFIELD RD SOUTHFIELD MI 48706 381358013 501(C)(3) 266494 INFORMED CHOICE GRANT; MANAGEMENT ASSISTANCE GRANT LIFEROOTS INC 1111 MENAUL BLVD NE ALBUQUERQUE NM 87107 850135073 501(C)(3) 7500 QWE GRANTS LOS ANGELES HABILITATION HOUSE 2041 SAN GABRIEL AVE LONG BEACH CA 90810 208579946 501(C)(3) 7500 QWE GRANTS LOUISE W EGGLESTON CTR INC 1161 INGLESIDE ROAD NORFOLK VA 23502 540602238 501(C)(3) 7500 QWE GRANTS LOUISIANA IND FOR THE DISABLED 1979 BEAUMONT DRIVE BATON ROUGE LA 70806 721033793 501(C)(3) 7500 QWE GRANTS NEW VENTURES ENTERPRISES INC 306 FORT DRIVE LAGRANGE GA 30240 810581180 501(C)(3) 8490 QWE GRANTS; EMPLOYEE RESEARCH SYSTEM GRANT NORTHWEST COMMUNITY ACTION PRG PO BOX 51248 CASPER WY 82605 836006897 501(C)(3) 5259 MANAGEMENT ASSISTANCE GRANT PIONEER ADULT REHAB CTR 485 PARC CIRCLE CLEARFIELD UT 84015 876000487 501(C)(3) 600000 INFORMED CHOICE GRANT POWER WORKS INDUSTRIES INC 2601 CROSS COUNTRY DRIVE BLDG A COLUMBUS GA 31906 582267548 501(C)(3) 7500 QWE GRANTS PRIDE INDUSTRIES 10030 FOOTHILLS BLVD ROSEVILLE CA 95747 941650529 501(C)(3) 28326 MANAGEMENT ASSISTANCE GRANT SERVICESOURCE INC 6295 EDSALL ROAD SUITE 175 ALEXANDRIA VA 22312 540901256 501(C)(3) 22000 MANAGEMENT ASSISTANCE GRANT SKOOKUM EDUCATIONAL PROGRAMS PO BOX 5359 BREMERTON WA 98312 911434778 501(C)(3) 34476 MANAGEMENT ASSISTANCE GRANT TRUSTEES OF DARTMOUTH COLLEGE 11 ROPE FERRY ROAD 6210 HANOVER NH 03755 020222111 501(C)(3) 195134 INFORMED CHOICE GRANT WORK INC 25 BEACH STREET DORCHESTER MA 02122 237100726 501(C)(3) 250000 INFORMED CHOICE GRANT 33 0 PART I, LINE 2: GRANTS ARE AWARDED BASED ON SPECIFIC CRITERIA. THE INFORMED CHOICE GRANT AND IDEAS TO WORK GRANT REQUIRE QUARTERLY REPORTING AGAINST THE REQUIREMENTS ESTABLISHED FOR EACH GRANT. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 E ROBERT CHAMBERLIN PRESIDENT AND CEO 378059 0 300 0 9920 0 25300 0 26391 0 439970 0 0 0 ELIZABETH GOODMAN CHIEF FINANCIAL OFFICER 198133 0 250 0 0 0 21758 0 23632 0 243773 0 0 0 DENNIS FIELDS CHIEF OPERATING OFFICER 279593 0 250 0 0 0 22297 0 26091 0 328231 0 0 0 SALLY GAMETT CHIEF INFORMATION OFFICER 209629 0 250 0 0 0 22791 0 1542 0 234212 0 0 0 NANCYELLEN GENTILE VICE PRESIDENT OF CORPORAT 173835 0 250 0 0 0 14730 0 10838 0 199653 0 0 0 MARTIN GERRY VICE PRESIDENT 212868 0 250 0 0 0 23413 0 3186 0 239717 0 0 0 MARTIN WILLIAMS VICE PRESIDENT - REGIONAL 203158 0 250 0 0 0 22317 0 39835 0 265560 0 0 0 MATTHEW BATES VICE PRESIDENT - HR 184147 0 250 0 0 0 20043 0 24691 0 229131 0 0 0 DAVID DUBINSKY EXECUTIVE DIRECTOR 195910 0 250 0 0 0 21539 0 34145 0 251844 0 0 0 RICHARD GAZAWAY EXECUTIVE DIRECTOR 179121 0 250 0 0 0 19519 0 32795 0 231685 0 0 0 DEBORAH ATKINSON EXECUTIVE DIRECTOR 178007 0 250 0 0 0 19385 0 13706 0 211348 0 0 0 SALLY HENDERSON EXECUTIVE DIRECTOR 168254 0 250 0 0 0 16996 0 23953 0 209453 0 0 0 ROBERT CAREY CONTROLLER 165038 0 250 0 0 0 18118 0 34226 0 217632 0 0 0 PART I, LINE 1A FIRST CLASS AIRFARE IS PERMITTED FOR FLIGHTS THAT EXCEED EIGHT HOURS OR FOR EMPLOYEES WITH A MEDICAL ACCOMMODATION; HOWEVER, NO SUCH BENEFITS WERE PROVIDED DURING THE YEAR. ALL EXPENSES FOR HEALTH OR FITNESS MUST BE DOCUMENTED AND APPROVED IN LINE WITH THE SOURCEAMERICA APPROVED POLICY PRIOR TO REIMBURSEMENT. THE MAXIMUM REIMBURSEMENT IS $300 PER YEAR. FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS PROVIDED TO THE FULL SOURCEAMERICA BOARD GENERALLY 30 DAYS IN ADVANCE FOR REVIEW AND APPROVAL BEFORE IT IS EXECUTED AND FILED BY THE ORGANIZATION'S CHIEF FINANCIAL OFFICER. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS OF THE BOARD OF DIRECTORS MUST FILE AN ANNUAL DISCLOSURE STATEMENT, REVEALING ALL CONFLICTS OF INTEREST. THE SOURCEAMERICA BOARD OF DIRECTORS ADOPTED A CODE OF CONDUCT POLICY THAT ALL BOARD MEMBERS MUST ABIDE BY. CONFLICT OF INTEREST IS COVERED IN THE SOURCEAMERICA EMPLOYEE HANDBOOK. ALL SOURCEAMERICA EMPLOYEES MUST FILE A CONFLICT OF INTEREST STATEMENT WITH HUMAN RESOURCES ANNUALLY, AND ALSO WITHIN 10 DAYS OF HIRE. THE SOURCEAMERICA EMPLOYEE HANDBOOK PROVIDES APPROPRIATE GUIDANCE REGARDING CONFLICT OF INTEREST, INCLUDING DEFINITION, ILLUSTRATIVE EXAMPLES OF CONFLICT, PERMITTED INVESTMENTS, AND HOW TO DISCLOSE ANY QUESTIONABLE TRANSACTIONS FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 15 THE SOURCEAMERICA EXECUTIVE COMPENSATION COMMITTEE AND THE BOARD SETS AND APPROVES THE COMPENSATION OF THE CEO. THE CEO APPROVES THE COMPENSATION FOR ALL OTHER DISQUALIFIED PERSONS AS DEFINED BY IRS CODE, SECTION 4958 F(1). THIS SOURCEAMERICA EXECUTIVE COMPENSATION COMMITTEE OBTAINS COMPENSATION COMPARABILITY DATA FOR THE CEO AND OTHER DISQUALIFIED POSITIONS. THE COMPARABILITY DATA IS GENERALLY PROVIDED BY AN EXPERT IN COMPENSATION AND IS BASED ON INDUSTRY SURVEYS, DOCUMENTED COMPENSATION OF PERSONS HOLDING SIMILAR POSITIONS IN SIMILAR ORGANIZATIONS, EXPERT'S OWN COMPENSATION STUDIES, AND OTHER COMPARABLE DATA. THE EXECUTIVE COMPENSATION COMMITTEE REVIEWS ALL COMPENSATION OF DISQUALIFIED INDIVIDUALS TO ENSURE NO EXCESS BENEFIT HAS OCCURRED. THE COMMITTEE'S DELIBERATION AND FINAL VOTE EXCLUDES ANY PERSON(S) WHOSE COMPENSATION IS BEING APPROVED OR ANY OTHER BOARD MEMBER WITH A CONFLICT OF INTEREST. THE EXECUTIVE COMPENSATION COMMITTEE DOCUMENTS THE BASIS FOR ITS DETERMINATION WITH CONCURRENT APPROVAL FROM THE FULL BOARD OF DIRECTORS. THE ORGANIZATION'S DOCUMENTATION CONTAINS THE FOLLOWING: (1) THE TERMS OF THE APPROVED TRANSACTION AND THE DATE APPROVED; (2) THE MEMBERS OF THE EXECUTIVE COMPENSATION COMMITTEE WHO WERE PRESENT DURING THE DEBATE ON THE TRANSACTION THAT WAS APPROVED AND THOSE THAT VOTED ON IT; (3) THE COMPARABILITY DATA THAT WAS RELIED ON BY THE EXECUTIVE COMPENSATION COMMITTEE AND HOW THE DATA WAS OBTAINED, AND (4) ANY ACTIONS BY A MEMBER OF THE EXECUTIVE COMPENSATION COMMITTEE HAVING A CONFLICT OF INTEREST. ALL DOCUMENTATION MUST BE PREPARED BEFORE THE LATER OF THE NEXT MEETING OF THE EXECUTIVE COMPENSATION COMMITTEE OR 60 DAYS AFTER THE FINAL ACTIONS OF THE ORGANIZATION'S BOARD OF DIRECTORS. IN ADDITION, THE EXECUTIVE COMPENSATION COMMITTEE MUST APPROVE THE DOCUMENTATION BY THE NEXT BOARD MEETING. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.