American Training Inc.

“Information for the form 990 is collected by our finance staff and sent to an outside tax firm to prepare. A draft is reviewed by the chief financial officer and corrections made, if any, by the tax firm. A final version is mailed to all board members prior to its filing with the irs. Clarification and/or corrections will be made, if appropriate, after discussion with the cfo and tax firm. The final document, as filed, will also be presented at the next board meeting by the cfo.”

“The conflict of interest policy covers all classes of personnel within the company, including direct care, management and board positions. Board members receive a related party questionnaire annually which defines conflicts of interest. Direct care and management receive and sign for a policy and procedure manual which includes this policy. Potential conflicts are reviewed by the corporate compliance officer. If a conflict is found to exist, the corporate compliance officer along with the president and executive director will determine what restrictions will be imposed.”

“Compensation for the organization's top management and other officers of the organization includes a review by independent persons. Compensation is set using comparability data from similar organizations. Documentation of the deliberations and decisions occur contemporaneously.”

“The organization's form 990 is available on www.guidestar.com. The organization's financial statements are available on the massachusetts attorney general's website. The governing documents and conflict of interest policy are available upon written request.”

“Specialized home care: program service expenses 1,197,207. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,197,207. Program consulting fee: program service expenses 20,783. Management and general expenses 38,153. Fundraising expenses 0. Total expenses 58,936. Other professional fees: program service expenses 437,259. Management and general expenses 10,027. Fundraising expenses 0. Total expenses 447,286. Support fees: program service expenses 2,255. Management and general expenses 254,358. Fundraising expenses 0. Total expenses 256,613. Payroll services: program service expenses 18,211. Management and general expenses 101,469. Fundraising expenses 0. Total expenses 119,680. Direct care relief cost: program service expenses 2,379,611. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,379,611.”