2024-10-21T13:46:11-05:00 2023-12-31 351178661 BLUE & CO LLC 500 N MERIDIAN ST SUITE 200 INDIANAPOLIS IN 46204 990 2023-01-01 352082941 GW COMMERCIAL SERVICES INC GWCO 3175244313 1635 W MICHIGAN ST INDIANAPOLIS IN 46222 MATTHEW FORTNEY SR. VP ADMINISTRATION & CFO 3175244313 2024-09-11 1 1 EMILIE M KNIERIEM CPA P01330194 3176334705 2024-08-28 2023 2024-10-15 13:58:12Z MATTHEW FORTNEY 1635 W MICHIGAN ST INDIANAPOLIS IN 46222 7103181 0 X WWW.GOODWILLBUSINESS.ORG X 1999 IN TO PROVIDE REHABILITATIVE TRAINING AND CREATE JOBS FOR PEOPLE WHO HAVE SIGNIFICANT DISABILITIES. 15 15 165 15 0 0 1759 3063 6307149 7078326 0 0 10233 21792 6319141 7103181 0 0 0 0 4157959 4942324 0 0 0 1099337 1319923 5257296 6262247 1061845 840934 17662474 18503408 0 0 17662474 18503408 X GOODWILL OF CENTRAL AND SOUTHERN INDIANA, INC. ("GCSI") AND ITS SUBSIDIARIES, GW COMMERCIAL SERVICES, INC. ("GWCS") AND GOODWILL EDUCATION INITIATIVES, INC. ("GEI"), TOGETHER WITH GOODWILL FOUNDATION OF CENTRAL AND SOUTHERN INDIANA, INC. (THE FOUNDATION) (COLLECTIVELY REFERRED TO AS "GOODWILL") ARE INDIANA NON-PROFIT ORGANIZATIONS THAT OFFER EMPLOYMENT, EDUCATION AND RELATED SERVICES TO DISADVANTAGED ADULTS AND YOUNG PEOPLE THROUGHOUT CENTRAL AND SOUTHERN INDIANA. GOODWILL DEFINES DISADVANTAGED INDIVIDUALS AS THOSE WITH A BARRIER TO EMPLOYMENT SUCH AS A DISABILITY, A CRIMINAL HISTORY, AND/OR A LOW EDUCATION LEVEL (LESS THAN A HIGH SCHOOL DIPLOMA). GOODWILL'S MANAGEMENT ENCOURAGES INTERESTED READERS TO READ THE FORM 990 TAX RETURNS OF ALL RELATED ENTITIES IN ORDER TO OBTAIN COMPLETE INFORMATION ABOUT THE EXEMPT ACTIVITIES, OPERATIONS AND INTERRELATIONSHIPS OF THE COLLECTIVE CENTRAL AND SOUTHERN INDIANA GOODWILL ORGANIZATIONS. 0 0 6262247 7100118 GWCS OPERATES TEN ABILITY ONE CONTRACTS AT FEDERAL GOVERNMENT SITES IN CENTRAL AND SOUTHERN INDIANA, AND EMPLOYS APPROXIMATELY 143 INDIVIDUALS WITH SIGNIFICANT DISABILITIES. 6262247 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 165 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 IN X X MATTHEW FORTNEY 3175244313 1635 W MICHIGAN ST INDIANAPOLIS IN 46222 MARK DENIEN CHAIRMAN 1.00 1.00 X X 0 0 0 ANTHONY WARREN VICE-CHAIR 1.00 1.00 X X 0 0 0 BRITTANY BLAU DIRECTOR 1.00 1.00 X 0 0 0 ELAINE E BEDEL DIRECTOR 1.00 1.00 X 0 0 0 PEGGY BOEHM DIRECTOR 1.00 1.00 X 0 0 0 CLAUDIA CUMMINGS DIRECTOR 1.00 1.00 X 0 0 0 J SCOTT ENRIGHT DIRECTOR 1.00 1.00 X 0 0 0 MARK GRAHAM DIRECTOR 1.00 1.00 X 0 0 0 JEFFREY A HARRISON DIRECTOR 1.00 1.00 X 0 0 0 MICHELLE MAHAFFEY DIRECTOR 1.00 1.00 X 0 0 0 MICHAEL O'CONNOR DIRECTOR 1.00 1.00 X 0 0 0 DON PALMER DIRECTOR 1.00 1.00 X 0 0 0 MANDY PARRIS DIRECTOR 1.00 1.00 X 0 0 0 JASMIN SHAHEED-YOUNG DIRECTOR 1.00 1.00 X 0 0 0 JEAN WOJTOWICZ DIRECTOR 1.00 1.00 X 0 0 0 KENT KRAMER PRESIDENT & CEO 1.00 40.00 X 0 656026 39292 DANIEL RILEY SVP & CFO PARTIAL YEAR 1.00 40.00 X 0 174329 20328 MATTHEW FORTNEY SENIOR VP, ADMIN & CFO 1.00 40.00 X 0 138809 5128 ERIC SCHLEGEL SENIOR VP & COMM. SVCS 4.00 36.00 X 0 314495 11912 SHAWN WOLFGRAM REGIONAL DIRECTOR 40.00 0.00 X 107346 0 23683 107346 1283659 100343 1 0 1 0 0 3063 3063 GOVERNMENT CONTRACT RE 459510 7078326 7078326 7078326 MISCELLANEOUS REVENUE 900099 21792 21792 21792 7103181 7100118 0 0 3583792 3583792 42894 42894 1043279 1043279 272359 272359 859 859 111851 111851 2317 2317 327113 327113 507656 507656 56771 56771 56943 56943 COST OF SALES 238438 238438 MISCELLANEOUS 17975 17975 6262247 6262247 0 0 919086 539651 628474 471896 80280 156578 16663108 17807179 17662474 18503408 0 0 X 17662474 18503408 17662474 18503408 17662474 18503408 840934 0 X X 0 1 X 1 1 1 X X X 1 GOODWILL OF CENTRAL AND SOUTHERN INDIANA 350893506 7 1 6262247 0 1 6262247 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 628474 471896 156578 156578 DUE FROM GOODWILL OF CENTRAL AND SOUTHERN INDIANA 17807179 17807179 X PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY GOODWILL AND RECOGNIZE A TAX LIABILITY IF GOODWILL HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY GOODWILL AND HAS CONCLUDED THAT AS OF DECEMBER 30, 2023 AND DECEMBER 31, 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. GOODWILL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 0 0 0 0 0 0 0 0 0 KENT KRAMER PRESIDENT & CEO 0 463417 0 177531 0 15078 0 20260 0 19032 0 695318 0 0 ERIC SCHLEGEL SENIOR VP & COMM. SVCS 0 262996 0 38122 0 13377 0 10590 0 1322 0 326407 0 0 DANIEL RILEY SVP & CFO PARTIAL YEAR 0 136015 0 35698 0 2616 0 9207 0 11121 0 194657 0 0 PART I, LINE 3 THE FOLLOWING METHODS ARE USED BY GOODWILL OF CENTRAL AND SOUTHERN INDIANA, INC., A RELATED ORGANIZATION, TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO: -COMPENSATION COMMITTEE -FORM 990 OF OTHER ORGANIZATIONS -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART III, LINE 1 CONTINUED: GCSI OPERATES FOUR DISTINCT ENTERPRISE DIVISIONS, DESCRIBED BELOW. GCSI'S RETAIL OPERATION COLLECTS DONATIONS OF USED CLOTHING AND HOUSEHOLD ITEMS AND SELLS THEM THROUGH A NETWORK OF 71 THRIFT STORES AND FOUR WAREHOUSE OUTLET CENTERS. EXCESS AND UNSALABLE DONATED ITEMS ARE SOLD THROUGH SALVAGE AND RECYCLING CHANNELS. UNIQUE AND HIGH-VALUE ITEMS, JEWELRY AND BOOKS ARE OFTEN SOLD THROUGH E-COMMERCE CHANNELS. THE RETAIL OPERATION ALSO ACCEPTS AND SELLS DONATED AUTOMOBILES, USING A THIRD PARTY FOR VEHICLE TOWING AND AUCTION SERVICES. THE RETAIL OPERATION EMPLOYS MORE THAN 3,500 INDIVIDUALS, MORE THAN 66% OF WHOM HAVE BARRIERS TO EMPLOYMENT. THESE OPERATIONS ALSO GENERATE REVENUE AND CASH FLOW THAT FUND A LARGE PORTION OF GCSI'S OTHER MISSION-RELATED OPERATIONS AND ITS GENERAL AND ADMINISTRATIVE EXPENSES. GCSI'S COMMERCIAL SERVICES ("CS") OPERATION PROVIDES A VARIETY OF OUTSOURCE PACKAGING, ASSEMBLY, AND FULFILLMENT SERVICES TO EXTERNAL CUSTOMERS, EMPLOYING OVER 300 PEOPLE WITH DISABILITIES AND OTHER BARRIERS. GCSI'S MISSION ADVANCEMENT ("MA") OPERATION PROVIDES CASE MANAGEMENT, COUNSELING, TRAINING, EDUCATION, JOB COACHING, JOB PLACEMENT, AND RELATED SUPPORTIVE SERVICES FOR DISABLED, DISADVANTAGED, UNEMPLOYED AND UNDER EMPLOYED INDIVIDUALS WHO WISH TO FIND AND RETAIN EMPLOYMENT AND INCREASE THEIR ECONOMIC SELF-SUFFICIENCY. MA ALSO MANAGES PROGRAMS DESIGNED TO PROVIDE HOLISTIC WHOLE-FAMILY SERVICES TO GOODWILL'S LOW-WAGE WORKERS, PROGRAM PARTICIPANTS, AND THEIR FAMILIES. THE CS AND MA SEGMENTS OF GOODWILL OF CENTRAL AND SOUTHERN ARE FUNDED BY A COMBINATION OF CONTRACTS WITH EXTERNAL CUSTOMERS, SERVICE CONTRACTS WITH FEDERAL AND STATE GOVERNMENTAL ENTITIES, UNITED WAY GRANTS, PRIVATE GRANTS AND GIFTS FROM INDIVIDUALS AND FOUNDATIONS, AND SUBSIDIES FROM GCSI'S RETAIL OPERATION. GOODWILL STRIVES TO PLACE MANY OF THE INDIVIDUALS IT SERVES THROUGH ITS MISSION ADVANCEMENT DIVISION IN EMPLOYMENT WITH EXTERNAL EMPLOYERS. IN MANY INSTANCES, INDIVIDUALS MAY WORK AT GOODWILL IN VARIOUS CAPACITIES TO GAIN WORK EXPERIENCE, TRAINING, JOB AND INCOME STABILITY, AND SOFT SKILLS NECESSARY TO BECOME MORE SELF-SUFFICIENT IN EMPLOYMENT WITH OTHER EMPLOYERS. INDIVIDUALS WITH DISABILITIES OR OTHER BARRIERS MADE UP MORE THAN 61% OF GOODWILL'S TOTAL WORKFORCE OF MORE THAN 4,900 EMPLOYEES IN 2023. EMPLOYEES WITH DISABILITIES AND OTHER BARRIERS RECEIVE INDIVIDUALIZED CASE MANAGEMENT AND SUPPORT DESIGNED TO ASSIST THEM IN DAILY LIVING, FINANCIAL DECISIONS, TRANSPORTATION, LIFE SKILLS, COMMUNICATIONS, ACCESS TO HEALTH CARE AND OTHER CRITICAL NEEDS. FOR THE NEARLY 14% OF GOODWILL'S WORKFORCE THAT HAS A CRIMINAL HISTORY, GOODWILL PROVIDES EMPLOYMENT AND RELATED SERVICES TO HELP THEM RE-ESTABLISH A WORK AND EARNINGS HISTORY, DEVELOP JOB AND LIFE SKILLS AND REDUCE THE RISK OF RECIDIVISM. IN 2023, GOODWILL FOUNDATION OF CENTRAL AND SOUTHERN INDIANA, INC., MADE GRANTS TO GCSI AND GEI FOR THE FOLLOWING PURPOSES: GCSI: -SUPPORT FOR GCSI'S MISSION ADVANCEMENT OPERATIONS, SPECIFICALLY TO ASSIST YOUTH AND ADULTS SEEKING EMPLOYMENT AND EDUCATIONAL ADVANCEMENT. -IMPLEMENTATION OF A NEW E-COMMERCE MODEL IN ORDER TO GROW AND ENHANCE GOODWILL'S ONLINE RETAIL SALES. -SUPPORT FOR WORK FOCUSED ON CONNECTING MISSION AND EDUCATION PROGRAMS TO THE FUTURE OF WORK AS DEFINED BY EMPLOYERS WITH HIGH-DEMAND JOBS. GEI: -SCHOLARSHIPS PROVIDED TO ASSIST STUDENTS IN PURSUIT OF POST-SECONDARY EDUCATION. -FUNDING PROVIDED TO SUPPORT MENTAL HEALTH SERVICES. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD, BY RESOLUTION ADOPTED BY A MAJORITY OF THE BOARD, MAY DESIGNATE ONE OR MORE COMMITTEES, EACH OF WHICH SHALL CONSIST OF TWO (2) OR MORE DIRECTORS, WHICH COMMITTEES, TO THE EXTENT PROVIDED IN SAID RESOLUTION, SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS REVIEWS A FINAL DRAFT OF THE FORM 990 PRIOR TO FILING AND HAS THE OPPORTUNITY TO PROVIDE COMMENTARY AND QUESTIONS TO MANAGEMENT. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS RECEIVE, REVIEW, AND SIGN THE ORGANIZATION'S CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 GOODWILL'S EXECUTIVE MANAGEMENT TEAM PROVIDES STRATEGIC DIRECTION FOR AND DAY-TO-DAY MANAGEMENT OF THE OPERATIONS OF GOODWILL AND ITS RELATED ENTITIES, GW COMMERCIAL SERVICES, INC., GOODWILL EDUCATION INITIATIVES, INC., AND GOODWILL FOUNDATION OF CENTRAL AND SOUTHERN INDIANA INDIANA, INC. TWO MEMBERS OF THE EXECUTIVE TEAM ARE GEI EMPLOYEES. THE REMAINDER OF THE EXECUTIVE TEAM (10 MEMBERS) ARE COMPENSATED ONLY BY GOODWILL OF CENTRAL AND SOUTHERN INDIANA, INC., AND TAKE NO COMPENSATION OR OTHER FINANCIAL BENEFIT FROM ANY OTHER RELATED ENTITY. GOODWILL'S MANAGEMENT ENCOURAGES INTERESTED READERS TO READ THE FORM 990 TAX RETURNS OF ALL FOUR ENTITIES IN ORDER TO OBTAIN COMPLETE INFORMATION ABOUT THE EXEMPT ACTIVITIES, OPERATIONS, AND INTERRELATIONSHIPS OF THE COLLECTIVE CENTRAL AND SOUTHERN INDIANA GOODWILL ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 GW COMMERCIAL SERVICES, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ITS FINANCIAL STATEMENTS AND 990S ARE ALSO AVAILABLE ON IT WEBSITE, WWW.GOODWILLINDY.ORG. FORM 990, PART XII, LINE 2C: GOODWILL OF CENTRAL AND SOUTHERN INDIANA, INC. (GCSI) IS RELATED TO GW COMMERCIAL SERVICES (GWCS), GOODWILL EDUCATION INITIATIVES, INC. (GEI), AND GOODWILL FOUNDATION OF CENTRAL AND SOUTHERN INDIANA, INC. (FOUNDATION). THE CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS OF GCSI, GWCS, GEI AND THE FOUNDATION ARE AUDITED ANNUALLY BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM. THE FINANCE AND AUDIT COMMITTEE (COMMITTEE) OF GCSI MEETS WITH THE AUDITORS ANNUALLY DURING THE AUDIT PLANNING STAGE TO REVIEW THE AUDIT PLAN AND ANY AUDIT CONCERNS. COMMITTEE MEMBERS GENERALLY CONSIST OF BOARD MEMBERS FROM EACH OF THE ABOVE ORGANIZATIONS. THE COMMITTEE THEN MEETS WITH THE AUDITORS AT THE CONCLUSION OF THE ANNUAL AUDIT TO REVIEW AND RECOMMEND APPROVAL OF THE AUDITED FINANCIAL STATEMENTS. UPON THE COMMITTEE'S RECOMMENDATION, THE FINANCIAL STATEMENTS ARE PRESENTED TO THE FULL GCSI BOARD FOR FINAL APPROVAL. THIS PROCESS HAS NOT CHANGED IN THE PAST YEAR. GOODWILL OF CENTRAL AND SOUTHERN INDIANA INC 1635 W MICHIGAN STREET INDIANAPOLIS IN 46222 350893506 SEE SCHEDULE R, PART VII IN 501(C)(3) LINE 7 N/A 0 GOODWILL EDUCATION INITIATIVES INC 1635 W MICHIGAN STREET INDIANAPOLIS IN 46222 200749885 PROVIDE EDUCATIONAL OPPORTUNITIES FOR YOUTH & ADULTS IN 501(C)(3) LINE 2 GOODWILL OF CENTRAL AND SOUTHERN INDIANA 0 GOODWILL FOUNDATION OF CENTRAL AND SOUTHERN INDIANA INC 1635 W MICHIGAN STREET INDIANAPOLIS IN 46222 237148440 FUNDRAISES FOR GOODWILL INDUSTRIES OF CENTRAL INDIANA, INC. IN 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 SCHEDULE R, PART II, COLUMN (B): PRIMARY ACTIVITY OF GOODWILL OF CENTRAL AND SOUTHERN INDIANA, INC.: EMPLOYMENT AND EDUCATION SERVICES FOR DISABLED AND DISADVANTAGED YOUTH AND ADULTS. SEE SCHEDULE O FOR ADDITIONAL INFORMATION.