2012 Best Practices Study

2012 Best Practices Study

2012 Best Practices Study

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2012 Best Practices Study

Special Acknowledgement We wish to thank the following companies for their sponsorship which has funded the development of the 2012 Best Practices Study and the Best Practices Gateway website.

2012 Best Practices Study

Copyright©2012 by the Independent Insurance Agents & Brokers of America and Reagan Consulting, Inc. All rights reserved.

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2012 Best Practices Study

TABLE OF CONTENTS

Introduction

Analysis of Agencies with Revenues Under $1,250,000 Key Benchmarks. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Profile. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Profitability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Employee Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Producer Information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Service Staff Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Technology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Insurance Carriers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Analysis of Agencies with Revenues Between $1,250,000 and $2,500,000 Key Benchmarks. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Profile. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Profitability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 Employee Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Producer Information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 Service Staff Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 Technology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 Insurance Carriers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 Analysis of Agencies with Revenues Between $2,500,000 and $5,000,000 Key Benchmarks. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 Profile. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 Expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 Profitability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 Employee Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 Producer Information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 Service Staff Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 Technology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 Insurance Carriers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69 Analysis of Agencies with Revenues Between $5,000,000 and $10,000,000 Key Benchmarks. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74 Profile. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76 Expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82 Profitability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84 Employee Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 Producer Information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87 Service Staff Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 Technology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 Insurance Carriers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93

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Analysis of Agencies with Revenues Between $10,000,000 and $25,000,000 Key Benchmarks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .98 Profile . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .99 Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 Expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106 Profitability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 108 Employee Overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .110 Producer Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .111 Service Staff Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .114 Technology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .116 Insurance Carriers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .117 Analysis of Agencies with Revenues Over $25,000,000 Key Benchmarks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .122 Profile . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .123 Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124 Expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130 Profitability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132 Employee Overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .134 Producer Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .135 Service Staff Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .138 Technology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .140 Insurance Carriers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .141 Appendix Population Density Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .146 Regional Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .148 Glossary / Definitions / Formulas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .150

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INTRODUCTION Since 1993 the annual Best Practices Study has served as a tool to help agency owners and managers understand how their business operations perform and measure up to the top performing firms across the country. It is a “must have” for those agencies that want to become the best they can be. The 2012 Best Practices Study provides critical performance benchmarks in six agency revenue categories ranging from Under $1,250,000 to Over $25,000,000 . Agencies can measure, evaluate, and compare results for agency operations including: • Income & Expense Distribution • Revenue & Profitability Growth • Sales & Service Staff Compensation/Productivity • Technology Expenses • Property & Casualty and Life & Health Carrier Representation • And much more The agencies that participate in the annual study are selected for inclusion once every 3 years. This year’s study continues to look at the performance of those agencies selected in 2010, the start of a new 3-year cycle. While it updates key financial and operational benchmarks, users of the 2012 update may wish also to purchase a copy of the 2010 Best Practices Study which provides additional information on the agencies’ business practices and philosophies. The comprehensive 2010 study can be purchased from the Independent Insurance Agents & Brokers of America (Big “I”) Education Department. Order forms can be downloaded at http://bp.reaganconsulting.com or at www.independentagent.com. For more information please call 1-800-221-7917.

About The Study The History

The annual Best Practices Study originated in 1993 as an initiative by the Independent Insurance Agents & Brokers of America (Big “I”) to help its members build and maintain the value of their most important assets, their agencies. By studying the leading agencies and brokers in the country, the association hoped to provide members agents with meaningful performance benchmarks and business strategies that could be adopted or adapted for use in improving agency performance, thus enhancing agency value. The Big “I” retained the principals of Reagan Consulting to create and perform the first Best Practices Study . Annual updates conducted by Reagan Consulting continue to provide important financial and operational benchmarks, and the study is recognized as one of the most thoughtful, effective and valuable resources ever made available to the industry. The Process Once every three years the Big “I” asks insurance companies, state association affiliates, and other industry organizations to nominate for each of the studies’ revenue categories those agencies they consider to be among the better, more professional agencies in the industry. The nominated agencies are then invited to participate. They must be willing to share key business practices/ philosophies and to complete an in-depth survey detailing their financial and operational year-end results. Those results are then scored and ranked objectively for inclusion on the basis of operational excellence. In 2010, the beginning of the current three-year study cycle, more than 1,200 independent agencies throughout the U.S. were nominated to take part in the annual study. More than 320 submitted the extensive data, but only 224 qualified for the honor. To be chosen, the agency had to be among the 30-40 top-

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Other Best Practices Studies and Tools In addition to the annual Best Practices Study, many other useful studies, resources, and tools are available to help agencies improve their performance and enhance the value of their businesses. Two of the most frequently used tools are The Agency Self- Diagnostic Tool and the Joint Agency Company Planner . These Best Practices tools are part of a complete line of Best Practices products and services. Order forms can be downloaded from http:// bp.reaganconsulting.com or can be purchased online at www.independentagent.com. If You Have Questions If you have questions about the information published in the 2012 Best Practices Study please contact the Big “I” Education Department at 800-221-7917 or Reagan Consulting at 404-233-5545.

performing agencies in one of six revenue categories. Their year-end results and business practices were compiled to create the Best Practices benchmarks. Those benchmarks are updated annually. Taking part in the Best Practices Study has become a prestigiousrecognitionofthesuperioraccomplishments of the top insurance agencies in the country. Those agencies that believe they have the qualities of a Best Practices Agency and wish to be nominated in 2013 for the next study cycle should contact their state association.

About the Best Practices Gateway Website

The electronic version of this study can be accessed via the websites of the Big “I” (www. independentagent.com) and Reagan Consulting (www.reaganconsulting.com). From the Best Practices Gateway home page users can do the following: • View an HTML version of the current and past Best Practices Study Executive Updates • Download a Best Practices comparison spreadsheet to compare their year-end results with the study’s results • Access other Best Practices studies, tools and products • Download order forms

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2012 Best Practices Study

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2012 Best Practices Study

Agencies with Revenues Under $1,250,000

$1,250,000

$2,500,000

$5,000,000

$10,000,000

$25,000,000

2012 Best Practices Study

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Analysis of Agencies with Revenues Under $1,250,000

Key Benchmarks Profile Revenues Expenses Profitability Employee Overview Producer Info Staff Service Info Technology Insurance Carriers Appendix

Key Benchmarks at a Glance

Average

+25% Profit

+25% Growth

Growth Organic Growth By Line of Business** Commercial P&C

4.5% 2.9% -5.1% -3.4%

7.3% 3.4% -1.9%

4.0% 6.8% 2.5%

Personal P&C

Group Medical All Other Group

*

*

Total Organic Growth Profit Pro Forma Pretax Profit

1.9%

5.4%

11.6%

23.6% 26.2%

40.9% 42.0%

28.6% 30.9%

Pro Forma EBITDA

Rule of 20 Score

16.1

28.8

25.2

Financial

Average

Top 25%

Current Ratio

1.42:1

2.80:1

Receivable/Payable Ratio

58.1% 37.1%

20.4%

Accounts Receivables > 60 Days Accounts Receivables > 90 Days

*

4.9%

-5.7%

Productivity

Average

+25% Profit

+25% Growth

Revenue per Employee

$123,079 $65,465 $57,614

$185,418

$136,130 $64,289 $71,841

Compensation per Employee

$74,862

Spread per Employee

$110,556

Annual New Commission Generated per Validated Producer

Average $40,953 $22,333

Top 25%

Commercial P&C

$58,715

Personal P&C

* *

Life & Health/Financial

*

2012 Best Practices Study

Commissions Serviced per Service & Sales Support Staff

Average

Top 25% $249,047 $206,923

Agencies with Revenues Under $1,250,000

Commercial P&C

$187,999 $143,323 $115,558

Personal P&C

Life & Health / Financial

*

* Insufficient Data **Excludes any acquired revenue

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Analysis of Agencies with Revenues Under $1,250,000

Key Benchmarks Profile Revenues Expenses Profitability Employee Overview Producer Info Staff Service Info Technology Insurance Carriers Appendix

Profile (of Agencies in this Study Group)

A. Average Total Revenues: $796,217

B. Population Density of Metropolitan AreasWhere Home Office is Located Average

+25% Profit

+25% Growth

Less than 50,000 50,000 – 250,000 250,000 – 1,000,000 More than 1,000,000 C. Corporate Structure C

5 50.0%

14.3% 28.6% 28.6% 28.6%

42.9% 14.3% 14.3% 28.6%

26.7% 10.0% 13.3%

37.9% 51.7%

28.6% 57.1%

57.1% 42.9%

S

Partnership

3.4% 3.4% 3.4%

0.0%

0.0% 0.0% 0.0%

LLC

14.3%

Sole Proprietorship

0.0%

Average Number of Agency Locations (Main Offices and Branch Offices)

1.2

1.0

1.1

# of States Offices are Located in

1.0

1.0

1.0

Agency has an ESOP

0.0% 0.0%

0.0% 0.0%

0.0% 0.0%

% of Stock Owned by ESOP

D. Shareholders Number of Shareholders (excluding ESOP)

1.8 5.0 1.0

1.8

1.9

High

Low

E. Ownership Percentage % Owned by Largest Shareholder

77.1%

64.7%

57.6%

High

100.0%

Low

50.0%

F. Shareholder Age Current Age of Largest Shareholder

54.2

54.0

50.3

G. Parent Corporation

Average

% of Agencies Owned by Another Corporation

0.0%

2012 Best Practices Study

Description of Parent Corporation Financial Institution

0.0% 0.0% 0.0%

Agencies with Revenues Under $1,250,000

National Broker

Other

H. Member of Group % of Agencies Belonging to a Franchise, Cluster, Alliance/Network or Aggregator Group

“Groups” included ISU, S.I.A.A. (Master Agency), Georgia Agency Partners, Inc., 3-S Agencies, Shared Agency Services, Stateline LLC, North American Insurance Alliance, DCS, Pacific Interstate Insurance Brokers, and Consolidated Agencies LLC.

40.0%

3

Analysis of Agencies with Revenues Under $1,250,000

Revenues (% by Source)

Key Benchmarks Profile

Average

+25% Profit

+25% Growth

Revenues Expenses Profitability Employee Overview Producer Info Staff Service Info Technology Insurance Carriers Appendix

Property & Casualty Commercial Commissions & Fees

43.6%

29.2%

37.7%

Bonds

1.0%

0.5%

0.8%

Personal Commissions Value Added Services

39.7%

50.0%

38.7%

0.9% 6.0%

0.0% 4.8%

0.0% 7.7%

Contingent/Bonus

Total P&C

91.3%

84.5%

84.9%

Life & Health/Financial Group Medical Commissions & Fees All Other Group Commissions & Fees Individual L&H Commissions & Fees

5.0% 0.2% 3.3% 0.1% 8.6% 0.1% 0.1%

6.8% 0.1% 8.4% 0.1%

6.2% 0.1% 8.6% 0.1%

Bonus/Overrides

Total L&H/Financial

15.4%

15.0%

Investments

0.0% 0.0%

0.0% 0.1%

Miscellaneous

Gross Revenues

100.0%

100.0%

100.0%

Brokerage Commission Expense

0.2%

0.2%

0.0%

Net Revenues

99.8%

99.8%

100.0%

Revenue by Source (% of Gross Revenues)

2012 Best Practices Study

Agencies with Revenues Under $1,250,000

4

Analysis of Agencies with Revenues Under $1,250,000

Revenue by Acquisition

Key Benchmarks Profile Revenues Expenses Profitability Employee Overview Producer Info Staff Service Info Technology Insurance Carriers Appendix

Acquired Revenues

Average Commissions Acquired

% of Agencies Acquiring

Percentage of Net Revenues

Acquisitions Made in Last 12 Months

6.0%

*

*

*Insufficient Data

What the Typical Transactions Looked Like Revenues Acquired per Transaction

Multiples of Revenue Paid

Average

*

Average

*

High

*

High

*

Low

*

Low

*

*Insufficient Data

Revenue by Account Concentration Average

+25% Profit

+25% Growth

% of Revenue Derived from: Largest Account

3.7%

3.4%

3.3%

High Low

10.3%

1.0%

10 Largest Accounts

12.6% 40.8%

8.9%

10.7%

High Low

1.2%

Average

+25% Profit

+25% Growth

“Other” Group Revenue**(% from source) Life

43.8% 11.1% 18.8%

32.3% 27.3% 35.7%

13.3% 26.7%

Disability

Dental & Vision

1.7% 0.0%

Retirement/Pension

0.0% 7.3% 0.5% 0.8%

0.0% 0.0% 1.7% 3.0% 0.0%

Worksite/Voluntary/Supplement

25.0%

Long-Term Care

1.7% 0.0%

Employee Benefits TPA

2012 Best Practices Study

All Other

17.7%

31.7%

**Excludes Group Medical

Agencies with Revenues Under $1,250,000

5

Analysis of Agencies with Revenues Under $1,250,000

Revenue by Account Size (as measured by Comm. & Fees – not premium)

Key Benchmarks Profile

Average

+25% Profit

+25% Growth

Commercial P&C Total Commissions & Fees in Book

Revenues Expenses Profitability Employee Overview Producer Info Staff Service Info Technology Insurance Carriers Appendix

$394,568

$350,335

$413,955

Greater than $25,000 % of Book

6.1%

5.2%

13.0%

# of Accounts Total Revenue

1.7

1.5

2.3

$67,840 $39,906

$63,261 $42,174

$107,426 $46,040

Revenue per Account

Between $10,000 and $25,000 % of Book

20.1%

19.5%

14.0%

# of Accounts Total Revenue

7.6

9.5

4.6

$105,782 $13,884

$119,583 $12,588

$69,460 $15,100

Revenue per Account

Between $5,000 and $10,000 % of Book

15.9%

20.2%

15.1%

# of Accounts Total Revenue

13.3

17.2

11.6

$79,837 $6,015

$99,153 $5,765

$75,005 $6,466

Revenue per Account

Less than $5,000

% of Book

57.9%

55.1%

57.9%

# of Accounts Total Revenue

610.6

347.2

716.6

$236,729

$225,288

$287,826

Revenue per Account

$399

$649

$402

(as measured by number of lives) Group L&H/Financial Total Commissions & Fees in Book

Average

+25% Profit

+25% Growth

$112,716

$210,734

$86,465

Over 100 Lives

% of Book

4.4%

3.6%

10.2%

# of Accounts Total Revenue

1.0

1.0

1.0

$22,359 $22,359

$26,500 $26,500

$26,500 $26,500

Revenue per Account

Between 50-100 Lives % of Book

5.6%

4.7%

13.5%

# of Accounts Total Revenue

2.3

3.0

3.0

$28,154 $12,513

$35,000 $11,667

$35,000 $11,667

Revenue per Account

Between 25-50 Lives % of Book

2012 Best Practices Study

8.9%

5.1%

12.4%

# of Accounts Total Revenue

5.0

7.5

9.3

$22,478 $4,496

$18,813 $2,508

$21,417 $2,295

Agencies with Revenues Under $1,250,000

Revenue per Account

Under 25 Lives

% of Book

81.2%

86.6%

63.9%

# of Accounts Total Revenue

78.4

146.4

31.7

$96,883 $1,236

$182,412

$55,256 $1,745

6

Revenue per Account

$1,246

Analysis of Agencies with Revenues Under $1,250,000

Key Benchmarks Profile Revenues Expenses Profitability Employee Overview Producer Info Staff Service Info Technology Insurance Carriers Appendix

Revenue Growth by Source

Average

+25% Profit

+25% Growth

Commercial P&C Renewals 1

92.2% 12.3%

90.9% 16.4%

91.3% 12.7%

New Business 2

Acquired Revenues 3

0.4% 4.5% 4.9%

0.0% 7.3% 7.3%

0.0% 4.0% 4.0%

Organic Growth 4

Total Growth 5

Bonds

Renewals 1

83.1% 12.9% 0.2% -4.0% -3.8%

74.3% 14.4%

62.6% 26.2%

New Business 2

Acquired Revenues 3

0.0%

0.0%

Organic Growth 4

-11.2% -11.2%

-11.3% -11.3%

Total Growth 5

Personal P&C

Renewals 1

90.7% 12.2%

92.8% 10.6%

96.1% 10.7%

New Business 2

Acquired Revenues 3

1.1% 2.9% 4.0%

0.0% 3.4% 3.4%

0.0% 6.8% 6.8%

Organic Growth 4

Total Growth 5

Value Added Services Renewals 1

82.2%

* * * * *

* * * * *

New Business 2

0.0% 0.0%

Acquired Revenues 3

Organic Growth 4

-17.8% -17.8%

Total Growth 5

*Insufficient Data

1 Renewal Revenues as a % of prior year’s total revenues for this line of business. This figure is impacted by attrition (loss or retention of accounts) and by changes in premium and commission levels. The higher the %, the more favorable the results.

2 New Revenues as a % of prior year’s total revenues for this line of business. The higher the %, the more favorable the results.

3 Acquired Revenues as a % of prior year’s total revenues for this line of business. The % indicates the significance of acquired business.

4 Growth in Revenues from prior year excluding acquired revenues. 5 Growth in Revenues from prior year including acquired revenues.

2012 Best Practices Study

Agencies with Revenues Under $1,250,000

7

Analysis of Agencies with Revenues Under $1,250,000

Revenue Growth by Source (continued)

Key Benchmarks Profile

Average

+25% Profit

+25% Growth

Group Medical L&H Renewals 1

Revenues Expenses Profitability Employee Overview Producer Info Staff Service Info Technology Insurance Carriers Appendix

87.4% 7.5% 0.0% -5.1% -5.1% 87.4% 9.2% 0.0% -3.4% -3.4%

90.9% 7.2% 0.0% -1.9% -1.9%

94.8%

New Business 2

7.6% 0.0% 2.5% 2.5%

Acquired Revenues 3

Organic Growth 4

Total Growth 5

All Other Group L&H Renewals 1

* * * * *

* * * * *

New Business 2

Acquired Revenues 3

Organic Growth 4

Total Growth 5

Individual L&H

Renewals 1

46.5% 65.2%

31.1% 89.6%

11.4%

New Business 2

139.2%

Acquired Revenues 3

0.2%

0.0%

0.0%

Organic Growth 4

11.7% 12.0%

20.7% 20.7%

50.6% 50.6%

Total Growth 5

Total Commissions & Fees Renewals 1

88.9% 13.6%

87.9% 18.5%

90.0% 19.8%

New Business 2

Acquired Revenues 3

0.5% 2.5% 3.0%

0.0% 6.3% 6.3%

0.0% 9.7% 9.7%

Organic Growth 4

Total Growth 5

Brokerage Commission Expense Growth Net Commissions & Fees Growth (Organic) 6 Net Commissions & Fees Growth (Total) 7

*

*

*

2.4% 2.9%

6.4% 6.4%

9.7% 9.7%

Other Income P&C Contingent Income Growth L&H Bonus Income Growth Investment Income Growth

-4.3%

-21.3%

13.9%

*

* *

*

-22.1%

-8.4%

Gross Revenue Growth

2.5% 1.9% 2.4%

5.4% 5.4% 5.4%

11.6% 11.6% 11.6%

Net Revenue Growth (Organic) 8 Net Revenue Growth (Total) 9

*Insufficient Data

2012 Best Practices Study

1 Renewal Revenues as a % of prior year’s total revenues for this line of business. This figure is impacted by attrition (loss or retention of accounts) and by changes in premium and commission levels. The higher the %, the more favorable the results. 2 New Revenues as a % of prior year’s total revenues for this line of business. The higher the %, the more favorable the results.

3 Acquired Revenues as a % of prior year’s total revenues for this line of business. The % indicates the significance of acquired business. 4 Growth in Revenues from prior year excluding acquired revenues. 5 Growth in Revenues from prior year including acquired revenues.

6 Growth in Total Commissions & Fees less Brokerage Commission Expense from prior year excluding acquired revenues. 7 Growth in Total Commissions & Fees less Brokerage Commission Expense from prior year including acquired revenues. 8 Growth in Net Revenues (Gross Revenue less Brokerage Commission Expense) from

prior year excluding acquired revenues.

9 Growth in Net Revenues (Gross Revenue less Brokerage Commission Expense) from prior year including acquired revenues.

Agencies with Revenues Under $1,250,000

8

Analysis of Agencies with Revenues Under $1,250,000

Future Revenue Sources

Key Benchmarks Profile Revenues Expenses Profitability Employee Overview Producer Info Staff Service Info Technology Insurance Carriers Appendix

% of agencies considering line of business as very important:

Surety-Bonding

13.3% 90.0% 90.0%

Individual Life & Health

33.3% 26.7%

Personal P&C

Group Medical/Health Insurance

Small Commercial P&C

All Other Group Benefits

*

Organic Growth

The soft market and depressed economic environment continued to make organic growth difficult to achieve. The MEDIAN organic growth rate, which is the midpoint of the data when results are ranked in descending order, gives a more complete picture of the growth achieved by this study group.

MEDIAN Organic Growth Rate: 2.4%

Organic Growth by Line of Business

2012 Best Practices Study

Agencies with Revenues Under $1,250,000

9

Analysis of Agencies with Revenues Under $1,250,000

Key Benchmarks Profile

Expenses (as % of Net Revenues)

Revenues Expenses Profitability Employee Overview Producer Info Staff Service Info Technology Insurance Carriers Appendix

Average

+25% Profit

+25% Growth

Compensation Expenses Payroll: Employee

42.4%

34.2%

38.7%

Payroll: “Non-Employee” - 1099 Producers/Temp Help

2.5%

0.0%

0.3%

Total Payroll

44.9%

34.3%

39.0%

Benefits: Payroll Taxes Benefits: Retirement Benefits: Insurance

4.0% 2.0% 3.5% 0.2% 9.6%

3.1% 1.2% 2.2% 0.0% 6.5%

4.7% 1.0% 3.8% 0.0% 9.6%

Benefits: Other

Total Benefits

Total Compensation

54.5%

40.8%

48.6%

Selling Expenses T&E/Conventions Auto Expenditures Auto Depreciation

1.2% 1.9% 0.1% 2.1% 1.8% 5.1% 5.6% 0.1% 5.7% 0.6% 0.2% 0.8% 2.1% 0.3% 2.4% 1.4% 0.6% 1.5% 1.0% 0.5% 1.8% 0.7% 0.1% 0.3% 0.4% 0.8%

1.7% 1.8% 0.1% 1.9% 2.0% 5.7% 4.2% 0.1% 4.3% 1.1% 0.1% 1.2% 1.3% 0.0% 1.3% 1.0% 0.6% 2.4% 1.2% 0.8% 1.3% 0.8% 0.0% 0.1% 0.3% 1.0%

2.8% 2.9% 0.3% 3.2% 1.4% 7.4% 6.6% 0.0% 6.6% 0.5% 0.1% 0.6% 1.9% 0.2% 2.1% 1.4% 0.7% 2.4% 1.2% 0.7% 1.6% 0.4% 0.0% 0.2% 0.3% 1.3%

Total Auto

Advertising/Promotions

Total Selling

Operating Expenses Occupancy Expenditures

Occupancy Depreciation/Amortization

Total Occupancy

Office Equipment Expenditures Office Equipment Depreciation

Total Office Equipment

IT (Information Technology) IT Depreciation/Amortization

Total IT

Telephone

Postage

Supplies/Printing

Dues/Subscriptions/Contributions

Taxes/Licenses

Insurance

Professional Fees

2012 Best Practices Study

Bad Debts

Outside Services Education/Training

Agencies with Revenues Under $1,250,000

Miscellaneous

Total Operating

18.0%

16.3%

19.4%

continued on next page

10

Analysis of Agencies with Revenues Under $1,250,000

Key Benchmarks Profile Revenues Expenses Profitability Employee Overview Producer Info Staff Service Info Technology Insurance Carriers Appendix

Expenses (as % of Net Revenues) — continued

Average

+25% Profit

+25% Growth

Administrative Expenses Amortization of Intangibles

0.7% 0.3% 1.1% 0.0% 2.1%

0.1% 0.2% 0.6% 0.0% 1.0%

0.1% 0.2% 1.6% 0.0% 2.0%

Officer Life

Interest

Other

Total Administrative

Total Expenses

79.7% 20.3% 22.8%

63.7% 36.3% 37.2%

77.4% 22.6% 25.0%

Pre-Tax Profit (Loss)

EBITDA

Average

+25% Profit

+25% Growth

Expense Growth Over Prior Year Compensation Expense

0.9% 3.0% -0.4% -6.9%

8.6%

6.9% 4.9%

Selling Expense

-9.1%

Operating Expense

5.5%

10.5% -7.4%

Administrative Expense

*

* Insufficient Data

Expenses (as % of Net Revenues)

2012 Best Practices Study

Agencies with Revenues Under $1,250,000

11

Analysis of Agencies with Revenues Under $1,250,000

Profit/Loss Summary

Key Benchmarks Profile

Average

+25% Profit

+25% Growth

Revenues (as % of Gross Revenue) Commercial Lines

Revenues Expenses Profitability Employee Overview Producer Info Staff Service Info Technology Insurance Carriers Appendix

43.6%

29.2%

37.7%

Bonds

1.0%

0.5%

0.8%

Personal Lines

33.6%

37.3%

31.2%

Value Added Services Contingent/Bonus

0.9% 6.0% 5.0% 0.2% 3.3% 0.1% 0.1% 0.1%

0.0% 4.8% 6.8% 0.1% 8.4% 0.1% 0.0% 0.0%

0.0% 7.7% 6.2% 0.1% 8.6% 0.1% 0.0% 0.1%

Group Medical All Other Group Individual L&H Bonus/Overrides Investments Miscellaneous

Total Revenues

100.0%

100.0%

100.0%

Brokerage Commission Expense

0.2%

0.2%

0.0%

Net Revenues

99.8%

99.8%

100.0%

Expenses (as % of Net Revenues) Compensation

54.5%

40.8%

48.6%

Selling

5.1%

5.7%

7.4%

Operating

18.0%

16.3%

19.4%

Administrative

2.1%

1.0%

2.0%

Total Expenses

79.7%

63.7%

77.4%

Profit/Loss (as % of Net Revenues)

Pre-Tax Profit

20.3% 23.6% 11.0% 22.8% 26.2%

36.3% 40.9% 23.3% 37.2% 42.0%

22.6% 28.6% 11.3% 25.0% 30.9%

Pro Forma Pre-Tax Profit 1 Operating Pre-Tax Profit 2

EBITDA 3

Pro Forma EBITDA

1 Pre-tax Profits if discretionary expenses are eliminated and all owners compensated as employees

2 Pre-tax Profits excluding contingents, bonus and investment income

3 EBITDA—Earnings Before Interest Taxes Depreciation and Amortization

Profitability

2012 Best Practices Study

Agencies with Revenues Under $1,250,000

12

Analysis of Agencies with Revenues Under $1,250,000

Key Benchmarks Profile Revenues Expenses Profitability Employee Overview Producer Info Staff Service Info Technology Insurance Carriers Appendix

“Rule of 20” Score

The Rule of 20 is a simple growth and profitability balancing equation that provides a quick way to determine whether or not an agency is creating value for its shareholders. It states that an agency will drive industry-standard shareholder returns if the sum of (a) its organic growth rate and (b) 1/2 of its pro forma EBITDA margin equals or exceeds 20.

Rule of 20 Outcome

Organic Growth

EBITDA Margin

Rule of 20 Outcome

Public Brokers

Willis Group

2.0% 26.5% 15.3

Aon

2.0% 20.9% 12.5

Organic Growth Rate

1/2 of EBITDA Margin + =

Rule of 20 Score

Brown & Brown

-2.5% 34.1% 14.6

Arthur J. Gallagher 4.7% 19.0% 14.2 Marsh & McLennan 5.0% 17.4% 13.7 2011 was a year of continued soft pricing which prevented the public brokers from achieving an outcome of 20, as shown in the table above.

Generally speaking, an outcome of 20 or more, regardless of the different combinations of growth and profitability, indicates that the agency’s shareholders can expect to earn 15% -17% per year through stock price appreciation and/or shareholder distributions.

Because organic growth is such a key input into the Rule of 20, the persisting soft market and the current depressed economic environment have made it harder to achieve a score of 20. A good rule of thumb is that an agency, while always striving for as high a Rule of 20 score as possible, will combine solid organic growth with an EBITDA margin that is at least twice as high as its growth rate.

Average

+25% Profit Average +25% Growth Average

“Rule of 20” Score

16.1

28.8

25.2

Financial Stability

Average

Top 25%

Balance Sheet Current Ratio

1.42:1

2.80:1

Tangible Net Worth (% of Net Revenue)

4.3%

25.1% 20.4%

Receivables/Payable Ratio

58.1%

Aged Receivables

% Receivables Aged Past 60 Days % Receivables Aged Past 90 Days

37.1%

*

4.9%

-5.7%

* Insufficient Data

2012 Best Practices Study

Accounts Receivable

Average

+25% Profit

+25% Growth

Agencies with Revenues Under $1,250,000

Agency Billed vs. Direct Billed by Carrier % of P&C Revenues that are Agency Billed

9.8%

3.0%

11.4% 88.6%

% of P&C Revenues that are Direct Billed

90.2%

97.0%

13

Analysis of Agencies with Revenues Under $1,250,000

Key Benchmarks Profile

Employee Productivity

Revenues Expenses Profitability Employee Overview Producer Info Staff Service Info Technology Insurance Carriers Appendix

Average

+25% Profit

+25% Growth

Total Number of Employees (FTE)

7.2

5.4

7.8

Revenue Per Employee

$123,079

$185,418

$136,130

Compensation Per Employee

$65,465

$74,862

$64,289

Spread Per Employee

$57,614

$110,556

$71,841

2012 Best Practices Study

Agencies with Revenues Under $1,250,000

14

Analysis of Agencies with Revenues Under $1,250,000

Key Benchmarks Profile Revenues Expenses Profitability Employee Overview Producer Info Staff Service Info Technology Insurance Carriers Appendix

Validated Producer Productivity

Average

Top 25%

Commercial P&C Producers Average Validated Producers # Validated

1.3 2.0 1.0

High Low

Average New Commissions Produced Annually

$40,953 $224,073 $61,218

$58,715 $315,448

Average Book Serviced (Commissions)

Average Pay ($)

Average Pay (% of Book Serviced)

32.3%

Group Life & Health Producers Average Validated Producers # Validated

* * * * * * *

High Low

Average New Commissions Produced Annually

* *

Average Book Serviced (Commissions)

Average Pay ($)

Average Pay (% of Book Serviced)

Personal P&C Producers Average Validated Producers # Validated

1.6 2.0 1.0

High Low

Average New Commissions Produced Annually

$22,333 $156,268 $42,764

* *

Average Book Serviced (Commissions)

Average Pay ($)

Average Pay (% of Book Serviced)

27.4%

Multi-Line Producers Average Validated Producers # Validated

2.0 5.0 1.0

High Low

Average New Commissions Produced Annually

$40,019 $282,448 $99,615

$67,476 $516,955

2012 Best Practices Study

Average Book Serviced (Commissions)

Average Pay ($)

Average Pay (% of Book Serviced)

35.3%

Agencies with Revenues Under $1,250,000

* Insufficient Data

T&E Reimbursement

Average

+25% Profit

+25% Growth

% of Agencies That Reimburse All/Part T&E Expense

33.3%

28.6%

71.4%

15

Analysis of Agencies with Revenues Under $1,250,000

Key Benchmarks Profile

Most Successful Producer Productivity

Revenues Expenses Profitability Employee Overview Producer Info Staff Service Info Technology Insurance Carriers Appendix

Most Successful Producer Productivity

Commercial P&C

Group L&H

Average Top 25% Average Top 25% Average Top 25%

$40,165

$24,871

New Commissions Produced Annually

$62,082

*

$259,438

$136,175

Total Commissions in Producer’s Book

$420,342

*

$2,505

$4,766

Average Commissions per Account

$6,510

*

* Insufficient Data

How Most Successful Producers Spent Time

2012 Best Practices Study

Agencies with Revenues Under $1,250,000

16

Analysis of Agencies with Revenues Under $1,250,000

Key Benchmarks Profile Revenues Expenses Profitability Employee Overview Producer Info Staff Service Info Technology Insurance Carriers Appendix

Net-investment in Unvalidated* Producer Pay

Average

+25% Profit

+25% Growth

The NUPP

Expressed as a percentage of Net Revenue, the NUPP is the difference between what an agency pays its unvalidated producer(s) and what the producer(s) would earn under the agency’s normal commission schedule. A NUPP of 1.5% is considered a healthy level of investment.

2.5%

2.3%

*

High

6.4%

Low

0.7%

* Insufficient Data

*An unvalidated producer is one whose production does not yet cover his/her wages

Understanding the NUPP

One of the most important investments an agency can make in organic growth is in the hiring and developing of new producers. By measuring pure payroll costs , the NUPP benchmark allows an “apples-to-apples” comparison with other agencies regarding the amount of direct investment an agency is making in new producers. The NUPP benchmark is intended to be simple and is not designed to measure all other ancillary expenses that accompany the hiring and developing of new producers. While the NUPP provides a general investment guideline, an agency should also consider the success rate of its new producers, i.e. the percentage of new producers hired during the past 5 year period that have achieved the sales goals set before them. By multiplying the NUPP by the producer success rate, an agency can further determine the effectiveness of its NUPP . High performing agencies typically achieve an Effective NUPP between 1.0% - 1.5%.

New Producers

Average

+25% Profit

+25% Growth

New Producer Hiring % of Agencies that Hired New Producers Last Year

13.3%

*

*

# of New Producers Hired Last Year

0.9

*

*

2012 Best Practices Study

Average Annualized Wages per Producer Hired

$44,000

*

*

* Insufficient Data

Agencies with Revenues Under $1,250,000

62.5% of producers hired over the last 5 years have met their production goals

“Successful” New Producers:

17

Analysis of Agencies with Revenues Under $1,250,000

Key Benchmarks Profile

Service Staff Productivity

Service Staff is defined in the study as typically non-commissioned employees who are responsible for providing service to the agency’s clients and/or supporting producers in the sale of new business and the retention of existing business. (Some service positions may earn commission income but a majority of their pay is fixed.) Senior level service staff is referred to as Account Executives (AEs) . All others including Account Managers, Customer Service Reps (CSRs), Assistant CSRs, Processors, Claims Specialists, Placers/Marketers, etc. are referred to as Service/ Sales Support Staff .

Revenues Expenses Profitability Employee Overview Producer Info Staff Service Info Technology Insurance Carriers Appendix

Service Staff Overview

Average

+25% Profit +25% Growth

Total # of Service Staff:

(as defined above; excludes any TPA service staff)

5.0

3.0

5.6

% of Agencies Having:

Separate/Dedicated Marketing Department

* * * *

* * * *

* * * *

# of Marketing Staff

Separate/Dedicated Claims Department

# of Claims Staff

*Insufficient Data

TPA Service Staff

Average

+25% Profit

+25% Growth

% of Agencies Having: Workers Comp TPA # of Service Staff

*

*

*

Total TPA Revenues Serviced

*

*

*

Group Benefits TPA

# of Service Staff

*

*

*

Total TPA Revenues Serviced

*

*

*

*Insufficient Data

Average # of Licensed Employees:

6.0

(includes sales and service/support staff)

2012 Best Practices Study

Agencies with Revenues Under $1,250,000

18

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