2014-03-06T15:28:58-06:00 2013-09-30 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2012-10-01 521007153 SOURCEAMERICA SOUR 7035606800 8401 OLD COURTHOUSE ROAD VIENNA VA 22182 ELIZABETH GOODMAN 7035606800 2014-03-06 1 JOANN WOODSON CPA P01293745 2023319880 2012 2015-11-30 17:44:51Z E ROBERT CHAMBERLIN 8401 OLD COURTHOUSE ROAD VIENNA VA 22182 131611198 0 X WWW.SOURCEAMERICA.ORG X 1974 DC 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 550 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. 24 24 398 42 143200 94662 0 0 106837343 120141623 1147698 1615905 136927 176455 108121968 121933983 2899377 3266874 0 0 47337590 45347109 0 0 0 59252319 70859730 109489286 119473713 -1367318 2460270 81347401 83278116 14729807 13296338 66617594 69981778 X SEE SCHEDULE O 0 0 112828743 3266874 120141623 SEE SCHEDULE O.VIRTUALLY ALL OF SOURCEAMERICA'S EFFORTS SUPPORTED 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 2012, 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. 112828743 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 1 123 0 1 398 1 1 1 0 0 0 0 0 0 0 0 0 X 24 24 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 5.00 X X 0 0 0 DEAN KENNETH EMERSON 1.50 X 0 0 0 BELINDA PORRAS 1.50 X 0 0 0 FREDRICK WILLIAMS 1.50 X 0 0 0 FREDERICK BEAMAN 5.00 X X 0 0 0 PETER BERNS 1.50 X 0 0 0 JERRY BETTENHAUSEN 1.50 X 0 0 0 BARBARA NURENBERG 1.50 X 0 0 0 ELMER CERANO 5.00 X X 0 0 0 WILLIAM COLEMAN JR 10.00 X X 0 0 0 GENIE COHEN 1.50 X 0 0 0 JIM GIBBONS 1.50 X 0 0 0 CLARENCE JORDAN 1.50 X 0 0 0 AMY LUTTRELL 1.50 X 0 0 0 STEPHEN KATSURINIS 1.50 X 0 0 0 FREDERICK FRESE 1.50 X 0 0 0 MIKE KIVITZ 1.50 X 0 0 0 BRENDA YARNELL 5.00 X X 0 0 0 BARBARA LEDUC 1.50 X 0 0 0 MARK LEZOTTE 1.50 X 0 0 0 THOMAS MILLER 1.50 X 0 0 0 STEVEN KING 1.50 X 0 0 0 CAROL LOMAN 1.50 X 0 0 0 CATHERINE MELOY 1.50 X 0 0 0 STEVE PERDUE 1.50 X 0 0 0 RHEA NELSON 1.50 X 0 0 0 ROBERT TURNER 1.50 X 0 0 0 WES TYLER 1.50 X 0 0 0 E ROBERT CHAMBERLIN 50.00 X 426925 0 50197 ELIZABETH GOODMAN 50.00 X 192944 0 42956 DENNIS FIELDS 50.00 X 270132 0 48129 SALLY GAMETT 50.00 X 207965 0 44012 NANCYELLEN GENTILE 50.00 X 163521 0 28958 MARTIN GERRY 50.00 X 212560 0 26993 MARTIN WILLIAMS 50.00 X 190106 0 52830 MATTHEW BATES 50.00 X 176933 0 42138 PAUL PLATTNER 50.00 X 208102 0 44753 DAVID DUBINSKY 50.00 X 185349 0 51199 DEBORAH ATKINSON 50.00 X 169410 0 30169 MICKY GAZAWAY 50.00 X 162793 0 47895 DAVID THEIMER 55.00 X 156837 0 42203 JEAN ROBINSON 50.00 X 320114 0 45829 3043691 0 598261 122 0 1 0 THE GINN GROUP INC 200 WESTPARK DRIVE STE 100 PEACHTREE GA 30269 SUBCONTRACTED BUILDING MAINTENANCE SERVI 17536320 READY ONE INDUSTRIES 1414 ALLEN BRADLEY EL PASO TX 79936 SUBCONTRACTED MANUFACTURING OF R&D PRODU 4564912 LAKEVIEW CENTER INC 1221 W LAKEVIEW AVENUE PENSACOLA FL 32501 SUBCONTRACTED BUILDING MAINTENANCE SERVI 3392769 CAPGEMINI LLC 98836 COLLECTION CTR DRIVE CHICAGO IL 60093 COMPUTER SUPPORT SERVICES 2465552 TOMMY NOBIS ENT 1480 BELLS FERRY ROAD MARIETTA GA 30066 SUBCONTRACTED ADMIN SERVICES 840197 84 FEES 900099 72171648 72171648 GOVERNMENT CONTRACTS 900099 47830108 47830108 NATIONAL CONFERENCE 900099 139867 139867 120141623 1088758 1088758 10204362 9677215 527147 527147 527147 ADVERTISING 541800 143200 143200 REIMBURSEMENTS AND OTHER 900099 33255 33255 176455 121933983 120141623 143200 1649160 3266874 3266874 2269693 1306808 962885 31364738 29175168 2189570 2996065 2788419 207646 6310055 5805506 504549 2406558 2189968 216590 462533 462533 212857 212857 349200 349200 174573 174573 4384536 4117223 267313 2409796 2409796 1983195 1841752 141443 4134981 3751748 383233 2265290 2061414 203876 3661838 3400939 260899 1427174 1249759 177415 6801 6801 1613669 1468439 145230 364674 331853 32821 SUBCONTRACTS 46853558 46853558 MISCELLANEOUS 793977 699241 94736 BAD DEBT RECOVERY -238922 -238922 119473713 112828743 6644970 0 9661530 7711368 22665069 26422385 4455449 3289759 1263909 1494039 24927543 12962441 12547528 11965102 28077185 30032565 1978394 2006053 698337 356845 81347401 83278116 10377236 10756312 1000000 0 1079747 0 2272824 2540026 14729807 13296338 X 66617594 69981778 66617594 69981778 81347401 83278116 2460270 903914 0 X X 0 1 X 1 0 X 64925969 70118433 75683064 106837343 120141623 437706432 64925969 70118433 75683064 106837343 120141623 437706432 0 23793421 20522853 22987191 49608037 59590486 176501988 23793421 20522853 22987191 49608037 59590486 176501988 261204444 1049375 871520 1036938 1000919 1088758 5047510 7267 41500 53084 75818 177669 1049375 878787 1078438 1054003 1164576 5225179 96304 5947 18139 20427 33255 174072 66071648 71003167 76779641 107911773 121339454 443105683 0.58950 0.72540 0.01180 0.01450 X 173065 513250 686315 118746520 119432835 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 965305 804361 668009 686315 3123990 250000 250000 250000 250000 1000000 1500000 186249 223881 194055 173065 777250 ORGANIZATIONS DIRECT AND INDIRECT POLITICAL CAMPAIGN ACTIVITIES: PART I-A, LINE 1: THE ORGANIZATION DOES NOT ENGAGE IN DIRECT OR INDIRECT POLITICAL CAMPAIGN ACTIVITIES. 1958528 1958528 12464076 5466463 6997613 212110 133971 78139 2877055 2321932 555123 7415774 5040075 2375699 11965102 POSTRETIREMENT BENEFIT OBLIGATION 1879619 DEFERRED RENT 439945 457B DEFERRED COMPENSATION PLAN 220462 2540026 X 75984339 903914 903914 75080425 46853558 46853558 121933983 72620155 0 72620155 46853558 46853558 119473713 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: SOURCEAMERICA FOLLOWS THE AUTHORITATIVE GUIDANCE TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS RELATED TO INCOME TAXES. THIS STANDARD PROVIDES CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE 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, 2013, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2009 THROUGH 2011 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 46,853,558. PART XII, LINE 4B - OTHER ADJUSTMENTS: SUBCONTRACT EXPENSES NETTED AGAINST REVENUE IN AUDITED FINANCIALS 46,853,558. 1 AHRCNYC 83 MAIDEN LANE NEW YORK NY 10038 135596746 501(C)(3) 100000 IDEAS TO WORK GRANTS(SBD) ANTHONY WAYNE CENTER 8515 BLUFFTON ROAD FORT WAYNE IN 46809 351049596 501(C)(3) 32048 MANAGEMENT GRANT PROGRAM BAYAUD INDUSTRIES INC 333 W BAYAUD AVE DENVER CO 80223 840616970 501(C)(3) 100000 IDEAS TO WORK GRANTS(SBD) BOBBY DODD INSTITUTE 2120 MARIETTA BLVD NW ATLANTA GA 30318 581847107 501(C)(3) 10111 MANAGEMENT GRANT PROGRAM BREVARD ACHIEVEMENT CTR INC 1845 COGSWELL STREET ROCKLEDGE FL 32955 591203280 501(C)(3) 101500 QWE GRANTS, IDEAS TO WORK GRANT CEREBRAL PALSY RESEARCH FOUNDATION 5111 E 21ST STREET WICHITA KS 67208 237314938 501(C)(3) 244026 NISH INSTITUTE/ FINANCIAL /BENEFITS COUNSELING PILOT CROSSROADS DIVERSIFIED SVCS 9300 TECH CENTER DR STE 100 SACRAMENTO CA 95826 942446765 501(C)(3) 20831 MANAGEMENT GRANT PROGRAM DE PAUL INDUSTRIES 4950 NE MARTIN LUTHER KING JR BLVD PORTLAND OR 97211 930607857 501(C)(3) 8176 ABILITYONE SCHOLARSHIPS, QWE GRANT DIDLAKE INC 8641 BREEDEN AVENUE MANASSAS VA 20110 540943833 501(C)(3) 7500 QWE GRANTS FOOTHILL VOC OPPORTUNITIES 789 NORTH FAIR OAKS AVENUE PASADENA CA 91103 952375691 501(C)(3) 107500 IDEAS TO WORK GRANTS(SBD), QWE GRANT GATEWAY INDUSTRIES INC 299 EAST EDGAR AVENUE RONCEVERTE WV 24970 550590745 501(C)(3) 34500 QWE GRANTS, IDEAS TO WORK GRANT GOODWILL IND - MIAMI VALLEY 1511 KUNTZ ROAD DAYTON OH 45404 310537112 501(C)(3) 118123 MANAGEMENT GRANT PROGRAM, IDEAS TO WORK GRANT GOODWILL INDUSTRIES OF NNE 353 CUMBERLAND AVE PORLAND ME 04101 010530888 501(C)(3) 16761 MANAGEMENT GRANT PROGRAM GOODWILL SERVICES INC 6301 MIDLOTHIAN TURNPIKE RICHMOND VA 23225 541821538 501(C)(3) 10231 MANAGEMENT GRANT PROGRAM HOPE SERVICES INC 30 LAS COLINAS LANE SAN JOSE CA 95119 941399287 501(C)(3) 75000 IDEAS TO WORK GRANTS(SBD) JEWISH VOCATIONAL SERVICE 29699 SOUTHFIELD RD SOUTHFIELD MI 48076 381358013 501(C)(3) 99775 NISH INSTITUTE (INFORMED CHOICE GRANT) JOB OPTIONS INC 3465 CAMINO DEL RIO SOUTH STE 300 SAN DIEGO CA 92108 330603379 501(C)(3) 15280 MANAGEMENT GRANT PROGRAM, QWE GRANT JOBONE 1085 S YUMA AVE INDEPENDENCE MO 64056 430922133 501(C)(3) 8500 QWE GRANTS, ERS GRANT LAKEVIEW CENTER INC 2001 NORTH E STREET PENSACOLA FL 32501 590737872 501(C)(3) 25000 IDEAS TO WORK GRANTS(SBD) LIFEROOTS INC 1111 MENAUL BLVD NE ALBUQUERQUE NM 87107 850135073 501(C)(3) 7500 QWE GRANTS LILLIE RICE CTR INC 2616 E ISAACS AVENUE WALLA WALLA WA 99362 910789757 501(C)(3) 7500 QWE GRANTS NATIONAL TELECOMMUTING INST 69 CANAL STREET BOSTON MA 02114 043277044 501(C)(3) 110000 IDEAS TO WORK GRANTS(SBD) NW WORKS INC 3085 SHAWNEE DRIVE WINCHESTER VA 22601 540880043 501(C)(3) 100000 IDEAS TO WORK GRANTS(SBD) PECKHAM INC 3510 CAPITAL COTY BOULEVARD LANSING MI 48906 382322117 501(C)(3) 40000 IDEAS TO WORK GRANTS(SBD) PENINSULA SERVICES PO BOX 5030 BREMERTON WA 98312 237147825 501(C)(3) 7500 QWE GRANTS PIONEER ADULT REHAB CTR 485 PARC CIRCLE CLEARFIELD UT 84015 876000487 501(C)(3) 730000 NISH INSTITUTE (INFORMED CHOICE GRANT) PORTCO INC 800 LOUDOUN AVENUE PORTSMOUTH VA 23707 541598359 501(C)(3) 22000 MANAGEMENT GRANT PROGRAM RAUCH INC 845 PARK PLACE NEW ALBANY IN 47150 351011521 501(C)(3) 7489 QWE GRANTS SERVICE SOURCE 6295 EDSALL ROAD SUITE 175 ALEXANDRIA VA 22312 540901256 501(C)(3) 81000 NISH INSTITUTE (INFORMED CHOICE GRANT) SKOOKUM EDUCATIONAL PROGRAMS PO BOX 5359 BREMERTON WA 98312 911434778 501(C)(3) 22000 MANAGEMENT GRANT PROGRAM TAC INDUSTRIES INC 2160 OLD SELMA ROAD SPRINGFIELD OH 45505 311078646 501(C)(3) 5800 QWE GRANTS THE ARC OF SCHUYLER COUNTY 203 TWELFTH STREET WATKINS GLEN NY 14891 161120089 501(C)(3) 7500 QWE GRANTS VGS INC 2239 EAST 55TH STREET CLEVELAND OH 44103 431873704 501(C)(3) 7500 QWE GRANTS WIREGRASS REHABILITATION CTR 795 ROSS CLARK CIRCLE DOTHAN AL 36303 630523650 501(C)(3) 7500 QWE GRANTS WORK INC 25 BEACH STREET DORCHESTER MA 02122 237100726 501(C)(3) 248232 MANAGEMENT GRANT PROGRAM, NISH INSTITUTE (INFORMED CHOICE GRANT) 35 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: GRANTS ARE AWARDED BASED ON SPECIFIC CRITERIA. THE ECONOMIC EMPOWERMENT GRANT, IDEAS TO WORK GRANT, AND CONTACT CENTER GRANT REQUIRE QUARTERLY REPORTING AGAINST THE REQUIREMENTS ESTABLISHED FOR EACH GRANT. X X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 E ROBERT CHAMBERLIN 366456 0 0 0 60469 0 24500 0 25697 0 477122 0 33987 0 ELIZABETH GOODMAN 175944 0 0 0 17000 0 21319 0 21637 0 235900 0 0 0 DENNIS FIELDS 253132 0 0 0 17000 0 24500 0 23629 0 318261 0 0 0 SALLY GAMETT 207965 0 0 0 0 0 22375 0 21637 0 251977 0 0 0 NANCYELLEN GENTILE 163521 0 0 0 0 0 18091 0 10867 0 192479 0 0 0 MARTIN GERRY 212560 0 0 0 0 0 22952 0 4041 0 239553 0 0 0 MARTIN WILLIAMS 190106 0 0 0 0 0 21429 0 31401 0 242936 0 0 0 MATTHEW BATES 176933 0 0 0 0 0 19604 0 22534 0 219071 0 0 0 PAUL PLATTNER 208102 0 0 0 0 0 21730 0 23023 0 252855 0 0 0 DAVID DUBINSKY 185349 0 0 0 0 0 20699 0 30500 0 236548 0 0 0 DEBORAH ATKINSON 169410 0 0 0 0 0 18703 0 11466 0 199579 0 0 0 MICKY GAZAWAY 162793 0 0 0 0 0 18703 0 29192 0 210688 0 0 0 DAVID THEIMER 156837 0 0 0 0 0 17418 0 24785 0 199040 0 0 0 JEAN ROBINSON 320114 0 0 0 0 0 24000 0 21829 0 365943 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. 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 $250 PER YEAR. PART I, LINE 4B E. ROBERT CHAMBERLIN, THE ORGANIZATION'S PRESIDENT/CEO, PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN UNDER IRC SECTION 457(F). NO CONTRIBUTIONS WERE MADE TO THE PLAN DURING CALENDAR YEAR 2012, BUT THE BALANCE IN THE PLAN OF $33,987 WAS DISTRIBUTED TO MR. CHAMBERLIN DURING THAT CALENDAR 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 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 THE 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. FORM 990, PART XII, QUESTION 2C THE SOURCEAMERICA AUDIT COMMITTEE REVIEWS AND APPROVES THE SELECTION OF THE INDEPENDENT ACCOUNTANTS AND THE ANNUAL AUDIT. THE FULL SOURCEAMERICA BOARD VOTES TO ACCEPT THE RECOMMENDATIONS OF THE AUDIT COMMITTEE.