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EROTGSA-15.0007 <br />(A) 80 percent or more of its annual gross revenues from Federal contracts (and <br />subcontracts), loans, grants (and subgrants), cooperative agreements, and other <br />forms of Federal financial assistance; and <br />(B) $25,000,000 or more to annual gross revenues from Federal contracts (and <br />subcontracts), loans, grants (and subgrants), cooperative agreements, and other <br />forms of Federal financial assistance; and <br />(ii) The public does not have access to information about the compensation of the <br />executives through periodic reports filed under section 13(a) or 15(d) of the <br />Securities Exchange Act of 1934 (15 U,S.C. 78m(a), 78o(d)) or section 6104 of the <br />Internal Revenue Code of 1986, (To determine if the public has access to the <br />compensation information, see the U.S, Security and. Exchange Commission total <br />compensation filings at htba //www sec xs ov/answers/execomp.htm) <br />(e) The Contractor shall not split or break down first-ticr subcontract awards to a value less than <br />$25,000 to avoid the reporting requirements in paragraph (d). <br />(i) The Contractor is required to report information on a first-tier subcontract covered by <br />paragraph (d) when the subcontract is awarded. Continued reporting on the same subcontract <br />is not required unless one of the reported data elements changes during the performance of <br />the subcontract. The Contractor is not required to make further reports after the first-tier <br />subcontract expires. <br />(g) <br />(1) If Elie Contractor in the previous tax year had gross income, from all sources, under <br />$300,000, the Contractor is exempt from the mquiremont to report subcontractor <br />awards, <br />(2) If a subcontractor in the previous tax year had gross income from all sources under <br />$300,000, the Contractor does not need to report awards for that subcontractor. <br />(h) The FSRS database at httn.//www, fsrs aov will be prepopulated with some information from <br />CCR <br />M <br />