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    <Timestamp>2012-08-01T16:57:29-07:00</Timestamp>
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        <BusinessNameLine1>GOOD SENSE ACCOUNTING</BusinessNameLine1>
      </PreparerFirmBusinessName>
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        <AddressLine1>310 3RD AVE NE SUITE 126</AddressLine1>
        <City>ISSAQUAH</City>
        <State>WA</State>
        <ZIPCode>980273350</ZIPCode>
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    <Filer>
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        <BusinessNameLine1>SOUTH EAST ASIA PRAYER CENTER</BusinessNameLine1>
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      <Phone>4128269063</Phone>
      <USAddress>
        <AddressLine1>432 ALLEGHENY RIVER BLVD</AddressLine1>
        <City>OAKMONT</City>
        <State>PA</State>
        <ZIPCode>15139</ZIPCode>
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    <Officer>
      <Name>MARK A GEPPERT</Name>
      <Title>PRESIDENT</Title>
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      <DateSigned>2012-07-31</DateSigned>
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    <Preparer>
      <Name>DONALD H QUINN</Name>
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      <DatePrepared>2012-08-01</DatePrepared>
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    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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        <State>PA</State>
        <ZIPCode>15139</ZIPCode>
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      <ActivityOrMissionDescription>SEAPC is changing lives around through prayer and mobilizing people to apply human, spiritual, and material resource to those in need of quality education, health care, parenting, and economic growth in South East Asia (i.e. heart procedures for kids in Tibet, PRC, microecon. in Laos, computer lab for Cambodian students, orphan's home built, etc.)</ActivityOrMissionDescription>
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      <Description>THE SURVEY AND TREATMENT OF CONGENITAL HEART DISEASE IN THE TIBET AUTONOMOUS REGION OF TIBET IN THE PEOPLE'S REPUBLIC OF CHINA HAS BEEN UNIQUELY DESIGNED FOR A CHRISTIAN ORGANIZATION WORKING IN CONNECTION WITH THE PEOPLE'S HOSPITAL OF TIBET PRC FOR THE PAST 12 YEARS. THIS YEAR SEAPC PROVIDED TREATMENT FOR 31 CHILDREN. 19 CHILDREN WERE TREATED IN LHASA IN THE NEW PEDIATRIC CARDIAC CATH LAB SUITE THAT SEAPC FUNDED OVER THESE LAST SEVERAL YEARS. THE LHASA DOCTORS ARE NOW ABLE TO TREAT PATIENTS AFTER RECEIVING TRAINING FROM US DOCTORS AND IN BEIJING THROUGH SEAPC FUNDING. SEAPC RENTED SPACE FOR THESE CHILDREN AND A FAMILY MEMBER TO STAY IF NEEDED DURING TREATMENTS. THE CHILDREN WHO REQUIRED MORE INVASIVE TREATMENTS WERE SENT TO CHENGDU, CHINA TO THE MILITARY HOSPITAL. ONE OR TWO OF OUR ADMIN STAFF TRAVELED AND STAYED WITH THEM DURING THE TREATMENT TIME. SEAPC PAID FOR THE TREATMENTS, TRAVEL AND LODGING FOR THE US DOCTORS WHO CAME TO OVERSEE THE FIRST TREATMENTS PERFORMED BY LOCAL DOCTORS. 4 TEAMS WENT TO TIBET THIS YEAR. THEY WERE MEDICAL AND FOLLOW-UP GROUPS WHO VISITED PATIENTS AND FAMILIES IN THE REMOTE PREFECTURES OF TIBET. WITH THE TREATMENTS DONE IN LHASA BY THE DOCTORS OF THE PEOPLE' HOSPITAL, TOUCHING HEARTS PROJECT WORK HAS BEEN SUCCESSFULLY COMPLETED. TOUCHING HEARTS HAS NOW BEEN INVITED TO HELP CHILDREN IN OTHER AREAS OF CHINA.</Description>
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        <Grants>80099</Grants>
        <Description>THE CAMBODIA CHRISTIAN SCHOOL NETWORK (CCSN) HAS EXISTED FOR 7 YEARS WITH A NATIONALIZED BOARD EXCEPT FOR MARK GEPPERT, FOUNDER. IT EXISTS WITH THE APPROVAL OF THE CAMBODIAN GOVERNMENT TO DEVELOP SCHOOLS IN THE 25 RURAL PROVINCES. SEAPC IS UNIQUE IN THAT WE WORK WITH THE PUBLIC SCHOOL SYSTEM TO KEEP EDUCATION WITHIN THEIR CULTURE. WE CURRENTLY AFFECT 3596 STUDENTS WITH 172 TEACHERS AND STAFF. THERE ARE 8 SCHOOLS IN THE CHAMNOAN SCHOOL DISTRICT (PREESCHOOL-12TH GRADE). OUR DREAM OF A UNIVERSITY W</Description>
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        <Description>SEAPC RAISING KIDS SPONSORSHIP PROGRAM HAS PARTNERED WITH NEW HOPE FOR ORPHANS IN CAMBODIA FOR 9 YEARS, CHARITY CHILDREN'S HOME IN MYANMAR FOR 4 YEARS AND ABUNDANT LIFE CARE IN INDIA FOR 3 YEARS. SEAPC HAS FOUND SPONSORS FOR 166 CHILDREN AT NEW HOPE FOR ORPHANS AND 52 CHILDREN AT CHARITY CHILDREN'S HOME AT 40 USD MONTHLY PER CHILD TO PROVIDE FOOD, CLOTHING, AND SHELTER. 2 CHILDREN AT ABUNDANT LIFE CARE ARE SPONSORED AT 40 USD MONTHLY PER CHILD FOR THEIR EDUCATION. THERE ARE 142 SPONSORS THROUGH</Description>
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        <Description>See Schedule O</Description>
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        <NamePerson>ELLINORE R GEPPERT</NamePerson>
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          <City>OAKMONT</City>
          <State>PA</State>
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        <NamePerson>MATT GEPPERT</NamePerson>
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      <OtherExpenses>
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        <ManagementAndGeneral>758</ManagementAndGeneral>
        <Fundraising>53</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Membership Dues</Description>
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      <AllOtherExpenses>
        <Total>540</Total>
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        <ManagementAndGeneral>176</ManagementAndGeneral>
        <Fundraising>55</Fundraising>
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        <Fundraising>36917</Fundraising>
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        <EOY>180465</EOY>
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        <EOY>7392</EOY>
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        <EOY>7392</EOY>
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        <CurrentTaxYearMinus3Years>1328704</CurrentTaxYearMinus3Years>
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        <CurrentTaxYearMinus2Years>-1620</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>31736</CurrentTaxYearMinus1Year>
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          <State>RESTRICTED</State>
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        <Depreciation>3012</Depreciation>
        <BookValue>24988</BookValue>
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        <OtherCostOrOtherBasis>3294</OtherCostOrOtherBasis>
        <Depreciation>1261</Depreciation>
        <BookValue>2033</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>218647</OtherCostOrOtherBasis>
        <Depreciation>65203</Depreciation>
        <BookValue>153444</BookValue>
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      <TotalOfBookValueLandBuildings>180465</TotalOfBookValueLandBuildings>
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      <GrantRecordsMaintained>true</GrantRecordsMaintained>
      <AcctsActvsOutUSTable>
        <Region>Central America</Region>
        <NumberOfOffices>0</NumberOfOffices>
        <NumberOfEmployees>0</NumberOfEmployees>
        <TypeOfActivitiesConducted>Program Services</TypeOfActivitiesConducted>
        <SpecificServicesProvided>See Part V</SpecificServicesProvided>
        <TotalExpenditures>1015</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <AcctsActvsOutUSTable>
        <Region>East Asia and Pacific</Region>
        <NumberOfOffices>3</NumberOfOffices>
        <NumberOfEmployees>17</NumberOfEmployees>
        <TypeOfActivitiesConducted>Program Services</TypeOfActivitiesConducted>
        <SpecificServicesProvided>See Part V</SpecificServicesProvided>
        <TotalExpenditures>556935</TotalExpenditures>
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      <AcctsActvsOutUSTable>
        <Region>South Asia</Region>
        <NumberOfOffices>0</NumberOfOffices>
        <NumberOfEmployees>0</NumberOfEmployees>
        <TypeOfActivitiesConducted>Program Services</TypeOfActivitiesConducted>
        <SpecificServicesProvided>See Part V</SpecificServicesProvided>
        <TotalExpenditures>1370</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <AcctsActvsOutUSTable>
        <Region>Sub-Saharan Africa</Region>
        <NumberOfOffices>0</NumberOfOffices>
        <NumberOfEmployees>0</NumberOfEmployees>
        <TypeOfActivitiesConducted>Program Services</TypeOfActivitiesConducted>
        <SpecificServicesProvided>See Part V</SpecificServicesProvided>
        <TotalExpenditures>8700</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <SubtotalNumberOfOffices>3</SubtotalNumberOfOffices>
      <SubtotalNumberOfEmployees>17</SubtotalNumberOfEmployees>
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      <SubtotalAmountSpent>568020</SubtotalAmountSpent>
      <TotalAmountSpent>568020</TotalAmountSpent>
      <GrantsToOrgsOutsideUS>
        <Region>East Asia and Pacific</Region>
        <PurposeOfGrant>Child Sponsorship</PurposeOfGrant>
        <AmountOfCashGrant>115831</AmountOfCashGrant>
        <MannerOfCashDisbursement>Wire</MannerOfCashDisbursement>
      </GrantsToOrgsOutsideUS>
      <GrantsToOrgsOutsideUS>
        <Region>East Asia and Pacific</Region>
        <PurposeOfGrant>Child Sponsorship</PurposeOfGrant>
        <AmountOfCashGrant>26370</AmountOfCashGrant>
        <MannerOfCashDisbursement>Wire</MannerOfCashDisbursement>
      </GrantsToOrgsOutsideUS>
      <GrantsToOrgsOutsideUS>
        <Region>East Asia and Pacific</Region>
        <PurposeOfGrant>Tibet Treatment &amp; Literature</PurposeOfGrant>
        <AmountOfCashGrant>260808</AmountOfCashGrant>
        <MannerOfCashDisbursement>Wire</MannerOfCashDisbursement>
      </GrantsToOrgsOutsideUS>
      <GrantsToOrgsOutsideUS>
        <Region>East Asia and Pacific</Region>
        <PurposeOfGrant>Administration Expenses</PurposeOfGrant>
        <AmountOfCashGrant>45467</AmountOfCashGrant>
        <MannerOfCashDisbursement>Wire</MannerOfCashDisbursement>
      </GrantsToOrgsOutsideUS>
      <GrantsToOrgsOutsideUS>
        <Region>East Asia and Pacific</Region>
        <PurposeOfGrant>School Development</PurposeOfGrant>
        <AmountOfCashGrant>23335</AmountOfCashGrant>
        <MannerOfCashDisbursement>Wire</MannerOfCashDisbursement>
      </GrantsToOrgsOutsideUS>
      <GrantsToOrgsOutsideUS>
        <Region>East Asia and Pacific</Region>
        <PurposeOfGrant>School Development</PurposeOfGrant>
        <AmountOfCashGrant>75289</AmountOfCashGrant>
        <MannerOfCashDisbursement>Wire</MannerOfCashDisbursement>
      </GrantsToOrgsOutsideUS>
      <TotalNumberOf501c3Orgs>6</TotalNumberOf501c3Orgs>
      <GrantsToIndOutsideUS>
        <TypeOfAssistance>Medical Care</TypeOfAssistance>
        <Region>East Asia and Pacific</Region>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>10100</AmountOfCashGrant>
        <MannerOfCashDisbursement>Wire</MannerOfCashDisbursement>
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      <TransferToForeignCorp>false</TransferToForeignCorp>
      <InterestInForeignTrust>false</InterestInForeignTrust>
      <OwnForeignCorp>false</OwnForeignCorp>
      <PassiveForeignInvestCo>false</PassiveForeignInvestCo>
      <ForeignPartnership>false</ForeignPartnership>
      <BoycottCountries>false</BoycottCountries>
      <Form990ScheduleFPartV>
        <Identifier>Pt I Line 2</Identifier>
        <Explanation>1) FUNDS ARE WIRED TO THE PROJECT COORDINATOR FOLLOWED BY AN EMAIL OF ANY SPECIFIC INFORMATION. SEAPC KEEPS A COPY OF OUR BANK'S WIRE CONFIRMATIONS. WE RECEIVE CONFIRMATION EMAIL OFRECEIPT OF THE FUNDS AND MONTHLY REPORTING ON THEIR USE WHICH WE ALSO FILE. PHOTO DOCUMENTATION IS DONE OF PROJECTS AND SPONSORED CHILDREN. 2) SEAPC PROJECT DIRECTORS, THE US DIRECTOR, OUR PRESIDENT, ALL TRAVEL DURING THE YEAR TO SEE PROJECT PROGRESS AND MEET WITH THE FINANCIAL DIRECTORS. 3) IN THE TIBET AUTONOMOUS RE</Explanation>
      </Form990ScheduleFPartV>
      <Form990ScheduleFPartV>
        <Identifier>Part 1 - Line 3e</Identifier>
        <Explanation>CENTRAL AMERICA AND THE CARIBBEAN: EDUCATION: WE DID BIBLE TRAINING AND EVANGELISM. EAST ASIA AND THE PACIFIC: HEALTH: WE PROVIDED FLOOD RELIEF AND MEDICAL TREATMENT FOR ORPHANS IN CAMBODIA AND THE SURVEY AND TREATMENT OF CONGENITAL HEART DISEASE IN CHILDREN INCLUDING TRAVEL TO THE HOSPITAL FOR KIDS AND FAMILY AS WELL AS SURVEY TEAMS TRAVEL AND ADMIN COSTS IN TIBET. EDUCATION: WE PROVIDE SCHOOL DEVELOPMENT AND TEACHER SUPPLEMENTAL INCOME IN 8 RURAL SCHOOLS PARTNERING WITH THE GOVERNMENT DEPARTME</Explanation>
      </Form990ScheduleFPartV>
    </IRS990ScheduleF>
    <IRS990ScheduleI documentId="00000006" softwareId="11000175">
      <RecordsMaintained>true</RecordsMaintained>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>Scholarship for foreign student to attend Messiah College</TypeOfGrant>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>10000</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
    </IRS990ScheduleI>
    <IRS990ScheduleM documentId="00000007">
      <SecuritiesPubliclyTraded>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>2</NumberOfContributions>
        <NoncashContribsRptdF990>118246</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>Quoted Market Value</MethodOfDeterminingRevenues>
      </SecuritiesPubliclyTraded>
      <AnyPropertyThatMustBeHeld>false</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>true</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>false</ThirdPartiesUsed>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="00000008" softwareId="11000175">
      <GeneralExplanation>
        <Identifier>Pt III, Line 2</Identifier>
        <Explanation>1. 1.WITH THE COMPLETION OF THE GOALS IN LHASA, (THE ESTABLISHMENT OF A PEDIATRIC CARDIO CARE FACILITY, STAFF TRAINING, AND</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>successful treatments) we have now extended Touching Hearts (the SEAPC Program term for The Treatment and</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Survey of Congenital Heart Disease in the Tibet Region of the PRC) to rural prefectures. In both Naqu and Shigatze</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Prefectures, we have invested 150,000 USD in equipment, diagnostics and education. This investment of 300,000 USD</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>enables us to bring lifesaving pediatric cardiac care to elevations above 15,000 feet. This is consistent with the</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Touching Hearts original hypothesis that the incidence of congenital heart disease is directly proportionate to</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>elevation. We will spend 3 years in survey and treatment, training, and research to prove this hypothesis. The cost of</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>this phase will be approximately 600,000 USD per year and will develop systems of diagnosis, treatment, and awareness of heart disease in populations living above 15,000 feet.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>2. 2.SEAPC PLANTED 8 NEW MISSIONARIES IN CAMBODIA, AS WELL AS TRAINED AND SENT 18 PEOPLE (2 MENNONITE FAMILIES) WHO WE</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>perceived to be able to train farmers and develop canneries for industry-hoping to eventually export to surrounding</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>nations. One family returned to the US when the father developed heart trouble and one of the other family's</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>daughters went home to be married. The other 8 missionaries are there learning the language, teaching reading at</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>the local school and helping their neighbors. They have raised their own support and SEAPC has been doing their</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>administration and newsletter. The hours of investment have been costly.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt III, Line 3</Identifier>
        <Explanation>The survey and Treatment of Congenital Heart Disease in the Tibet Autonomous Region of Tibet, PRC at the People's Hospital of</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Tibet has successfully completed its assignments and agreements in Lhasa. We have worked there for 11 years, performed 362</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>treatments, opened a pediatric cardiac care unit with a cath lab, trained doctors in a newly built hospital (inspired by the cath</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>lab), and compiled stored research data available for ongoing research projects.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 2</Identifier>
        <Explanation>See extension page of Sch O</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 11a</Identifier>
        <Explanation>The Administrative Committee of the Board reviews the 990. See Line 11b on the extension page.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 12c</Identifier>
        <Explanation>See extension page of Sch O</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 15</Identifier>
        <Explanation>See extension page of Sch O</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt III, Line 4(d)</Identifier>
        <Explanation>Hispanic Ministries: The Hispanic training center in Little Rock, Arkansas continues to function as a training center, as well as</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>for food distribution and a church. The Attack Lambs book is the basis of teaching in the Hispanic ministry in the Central</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>American countries and Mexico. Pastor Carol Missik has completed prayer walking with teams in every provincial capital city</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part III, Line 4d</Identifier>
        <Explanation>SEE SCHEDULE O 386460. 191714. 0.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24f</Identifier>
        <Explanation>STAFF DEVELOPMENT 103. 36. 33. 34. OTHER EXPENSES 437. 273. 143. 21.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>and is heading for Venezuela next.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Coins for Kids: This year the Coins ministry raised $20,572 which was distributed to 7 projects in 3 countries and 4 US cities for</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>medical treatments, flood relief, school buildings, and clothing needs in Appalachia.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Laos Micro-Economic Development: SEAPC helping Laos develop its full potential. The training school has been built and is</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>operating in Vientiane. SEAPC found a grant that was leveraged into a no interest loan. The Garden of Hope has graduated 4</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>more students who returned to their villages to start their economic business and spread the gospel. They work on and learn</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>farming in the mornings and study bible, English, and music in the afternoon. SEAPC pays them for their farming. They save a</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>percentage monthly and at the end of the two years they have enough to start their small business.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Cutting Edge: This is an affiliate ministry that works in disaster relief, primarily rebuilding homes and churches after disasters.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Bill Richardson trains and takes teams to assist in areas that have flooded, or have been devastated by hurricanes or</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>earthquakes.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Building New Destinies: is another SEAPC affiliate ministry. It is located in Arizona and ministers to refugees from Africa.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Bonnie Lloyd heads up this ministry of hospitality and help (finding housing, furniture, food, clothing, language development,</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>transportation, and friendship) to new families arriving in the US who she affectionately refers to as New Americans. The youth</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>group of her large church has embraced many of their teens.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>SEAPC is always teaching seminars on prayer, leadership, team building, and micro-economics wherever we are invited.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Mentoring young and old for ministry in the nations is part of our short term team experience. We consider this as basic as</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>prayer in our overall program.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Part IV, Line 2</Identifier>
        <Explanation>Mark and Ellie Geppert are and have been co-founders, board members and officers. Matthew Geppert, their son, is</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>the US Director, runs the Touching Hearts Program, and is acknowledged by the Board of Directors to be the President and CEO</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>by November of 2013.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Part VI, Line 11b</Identifier>
        <Explanation>The Administrative Oversight Committee (CFO and 4 others) authorized by the Board of Directors receives the 990 via</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>email two weeks before filing. They reply with any changes or additions.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Part VI, Line 12c</Identifier>
        <Explanation>If there is a conflict of interest, it is discussed by the Board of Directors and/ or involved parties before any staff</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>addition, project, partnership, or donor affiliation is made. If it does not become apparent until after the fact, it is discussed</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>and the relationship dissolved as quickly as it can be with as little interruption in the project or relationship. Evidence and</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>majority rule are the determining factors.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Part IV, Line 15 a&amp;b</Identifier>
        <Explanation>Compensation to our CEO, directors, and key employees is derived by researching other organizations and job</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>descriptions online and person to person. The Board of Directors approves the salaries and makes adjustments as needed</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>to family growth, responsibility increase, years of service and/or cost of living increase.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Part IV, Line 19</Identifier>
        <Explanation>SEAPC has our governing documents and policies on our website (SEAPC.org and copies are available upon request at</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>our office (432 Allegheny River Boulevard, Oakmont, PA 15139).</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>