The Source Playbook

Where to look, by the kind of client you want. A general web search returns thin, repetitive results. Knowing the right public well for each prospect type is the difference between 3 weak leads and 15 good ones. Every source below is public. Verify each finding before it enters your pipeline.

Availability and exact URLs vary by state and county. When a source is local, the reliable move is to search "[your state or county] + [the record type]" (for example, "Georgia Secretary of State business search").

Quick reference

If your ideal client is...	Look here first
A newly formed business	State business registry (recent formations), local business-license records
A small business outgrowing DIY books	Job boards (hiring a bookkeeper), maps/listings, chamber directories
A real estate investor or landlord	County property/assessor records, public deed records
An equity-comp / tech employee	SEC EDGAR (IPOs, S-1s), funding announcements, public LinkedIn
A high-growth company	"Fastest growing" lists, funding news, job-posting volume
A nonprofit, church, or association	ProPublica Nonprofit Explorer, IRS Tax Exempt Org Search
A licensed trade or profession	State licensing-board public lookup, permit records
A restaurant or food business	New liquor-license filings, health-inspection lists, maps
A government or municipal entity	Public budgets, audit RFPs, USAspending.gov

By prospect type

Newly formed businesses (entity election, setup, first-year planning)

State business registry. Most Secretaries of State publish new LLC/corp formations. Search "[state] Secretary of State business search." Signal: just incorporated = needs entity election, books, and a first-year plan.
Local business-license / occupational-tax records. City or county clerk. Signal: a brand-new license is a fresh business.

Small businesses outgrowing do-it-yourself bookkeeping

Job boards. A business posting for a bookkeeper or office manager is feeling the pain. Search Indeed/LinkedIn jobs by title and area. Signal: hiring for finance/admin = books are getting away from them.
Maps and listings (Google Maps, Yelp) by category and city, and chamber of commerce member directories. Signal: established enough to need help, small enough to still be DIY.

Real estate investors and landlords (entity structuring, Schedule E, cost segregation)

County property / assessor records. Owners of multiple parcels, or LLC-held residential property. Signal: several properties = real returns complexity.
Public deed / recorder records. Recent purchases. Signal: a new acquisition is a planning moment.

Equity-comp and tech employees (RSU/option planning, AMT, withholding)

SEC EDGAR (sec.gov/edgar) for S-1s and recent IPOs, and funding announcements in the press. Signal: a company that just went public or raised = employees with a surprise tax year coming.
Public LinkedIn to identify roles at those companies, then connect the human way. Do not harvest personal emails; this is a connection-and-referral motion, not a mail blast.

High-growth companies (R&D credit, multi-state, advisory)

"Fastest growing" lists: Inc. 5000, your local business journal's Fast 50 / Book of Lists. Signal: on a growth list = new compliance and planning needs.
Job-posting volume and funding news. Signal: rapid hiring or a raise = scaling pains you can help with.

Nonprofits, churches, and associations (compilation/review, Form 990)

ProPublica Nonprofit Explorer (projects.propublica.org/nonprofits), free, with years of Form 990 financials. Signals: revenue crossing the compilation/review/audit thresholds, program-expense ratios, filing extensions (pain with their current preparer), board/officer changes.
IRS Tax Exempt Organization Search (apps.irs.gov/app/eos) to confirm status and find filings.

Licensed trades and professions (doctors, dentists, attorneys, contractors)

State licensing-board public lookup. Most boards let you search active licensees by type and location. Signal: a new or newly independent licensee needs entity and tax setup.
Building-permit records for contractors. Signal: active permits = active, growing operators.

Restaurants and food service (sales tax, tip reporting, entity)

New liquor-license / business-license filings, and health-department inspection lists (public). Signal: a new establishment needs everything set up.

Government and municipal (audit, compilation)

Public budgets and CAFRs, audit RFPs/bid portals, and USAspending.gov. Signal: an open audit RFP is a direct opportunity.

Rules for every source

Public only. If a fact is not publicly verifiable at the source, it does not go in your pipeline.
Verify before logging. Open the source and confirm the signal. The finder is told to drop anything it cannot confirm.
Individuals get the gentle path. For people-based profiles, source the company and the public signal and connect via LinkedIn, a referral, or an event. Never harvest private personal contact data.
Reach-out rules still apply. Once you contact anyone, Circular 230 §10.30 and the AICPA advertising rule kick in (see ../../GUARDRAILS.md and the tool README.md).