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| 1.   | Plan      Objectives |
|----------------|----------------------|

| ·   | Encourage      and reward Participants for achievement of the Company’s financial,      tactical and strategic objectives; |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------|

| ·   | Reinforce      a strong performance orientation with variability in awards based on      individual contribution and teamwork;and |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------|

| ·   | Provide      a fully competitive compensation package that will attract, reward and      retain high caliber employees. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------|

| 2.   | Plan      Year |
|----------------|----------------|

| 3.   | Eligibility and      Participation |
|----------------|------------------------------------|

| ·   | If      a Participant leaves the Company before the award distribution date for      any of the following reasons, he or she will be eligible to receive a      pro-rated target award based on the period of active employment during the      year: |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| o   | Retirement      with the consent of the Company |
|---------------|-------------------------------------------------|

| o   | Inability      to perform the work as a result of injury, ill-health or      disability |
|---------------|-----------------------------------------------------------------------------------------|

| o   | Death      in service |
|---------------|-----------------------|

| ·   | A      Participant who takes an unpaid leave of absence (such as NJFLA) will be      eligible for a pro-rated award for the period of active employment during      the plan year. A Participant who begins an unpaid leave of absence and      does not return prior to December 31 will be eligible for a pro-rated      award upon return to work.  Participants who do not return to      work will not be eligible for anaward. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 4.   | General      Approach |
|----------------|-----------------------|

| ·   | Each      eligible Participant has an individual incentive target that is expressed      in units as a percentage of base      salary.   Individual  incentive targets are      established on the basis of position level and are higher for positions of      greater responsibility.. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Performance      criteria and relative weightings of each corporate goal are approved      annually by the Compensation Committee and the Board of      Directors. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Each      year the funding of the annual incentive pool is determined by the      Compensation committee on the basis of attainment of each of the financial      and strategic goals for the fiscal year, and then finally determined by      the Board. The total number of units in the pool may be more or less than      the target incentive pool based on Company  performance. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Individual      awards will take into account performance against individual objectives      and within the context of the overall annual incentive fund available for      awards. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.   | Individual Incentive      Targets |
|----------------|-----------------------------------|

| Position                                                  | Incentive      Target |
|-----------------------------------------------------------|-----------------------|
|  Officer                                        |  30%             |
|  Executive      DirectorSenior      DirectorDirector |   25%       |
|  Associate      Director                             |  20%             |
|  Senior      ManagerManager                          |   15%       |
|  SupervisorAdministrator                             |   10%       |
|  Non-exempt                                          |  4%              |

| 6.   | Funding      Criteria |
|----------------|-----------------------|

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| 7.   | Determination of      Annual Incentive Pool |
|----------------|---------------------------------------------|

| 8.   | Calculation of      Individual Awards |
|----------------|---------------------------------------|

| (a)   |  Determination      of the Participant’s target award |
|-----------------|------------------------------------------------------------------|

| (b)   |  Application      of individual’s performance factor |
|-----------------|-----------------------------------------------------------------|

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| Overall      Performance Level Against Individual and CompanyObjectives | Award      Guideline(%      of Target Award) |
|-------------------------------------------------------------------------|----------------------------------------------|
|  Exceeds  expectations                                   |  125 -    150%                     |
| High-Meets      expectations                                            | 100      - 125%                              |
| Meets      expectations                                                 |   75      - 100%                   |
| Low      - Meets  expectations                                | 0 -      75%                                 |
| Below      Expectations                                                 | 0%                                           |

| 9.   | Payments of      Awards |
|----------------|-------------------------|

| 10.   | Plan      Administration |
|-----------------|--------------------------|

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