2025-04-23T14:30:47-05:00 2024-08-31 481032601 ALLEN GIBBS & HOULIK LC 301 N MAIN SUITE 1700 WICHITA KS 672024868 990 2023-09-01 480673284 GOODWILL INDUSTRIES OF KANSAS INC GOOD 3167449291 PO BOX 8169 WICHITA KS 67208 LAURA RITTERBUSH CEO 3167449291 2025-04-17 1 1 LEANN E STUEVER P01848488 3162677231 2023 2025-03-06 01:10:19Z LAURA RITTERBUSH 3351 N WEBB RD WICHITA KS 67226 39210281 0 X WWW.GOODWILLKS.ORG X 1957 KS THE MISSION OF GOODWILL INDUSTRIES OF KANSAS IS TO TRANSFORM LIVES AND COMMUNITIES THROUGH THE POWER OF EDUCATION, TRAINING, AND EMPLOYMENT. GOODWILL INDUSTRIES OF KANSAS STRIVES TO BE THE LEADING RESOURCE FOR INDIVIDUALS SEEKING THEIR FULLEST POTENTIAL, AND TO IMPROVE THE QUALITY OF LIFE FOR PEOPLE OF ALL AGES, REGARDLESS OF DISABILITY. 17 17 1132 200 0 0 182118 193131 28107489 31941852 359540 709206 25468 28958 28674615 32873147 114869 127355 0 0 17760749 21361185 0 0 378593 7745537 8973368 25621155 30461908 3053460 2411239 56856027 61211961 5494075 5827744 51361952 55384217 X THE MISSION OF GOODWILL INDUSTRIES OF KANSAS IS TO TRANSFORM LIVES AND COMMUNITIES THROUGH THE POWER OF EDUCATION, TRAINING, AND EMPLOYMENT. GOODWILL INDUSTRIES OF KANSAS STRIVES TO BE THE LEADING RESOURCE FOR INDIVIDUALS SEEKING THEIR FULLEST POTENTIAL, AND TO IMPROVE THE QUALITY OF LIFE FOR PEOPLE OF ALL AGES, REGARDLESS OF DISABILITY. 0 0 25870269 127155 31949019 GOODWILL INDUSTRIES OF KANSAS UTILIZES ITS RETAIL STORES TO PROVIDE TRAINING AND EMPLOYMENT OPPORTUNITIES TO PEOPLE WITH DISABILITIES AND OTHER BARRIERS TO EMPLOYMENT. EMPLOYMENT OPPORTUNITIES ARE AVAILABLE IN EVERY COMMUNITY STORE LOCATION. GOODWILL ACCEPTS CLOTHING AND HOUSEHOLD WARES FROM THE PUBLIC AND SELLS THESE ITEMS IN OUR RETAIL STORES. THE NET REVENUE FROM THESE ITEMS PROVIDES FINANCIAL SUPPORT FOR ONGOING AND DEVELOPMENT OF EDUCATION AND VOCATIONAL PROGRAMS. 1389112 200 THE EDUCATION PROGRAM CONSISTS OF BOTH ADULT BASIC EDUCATION FOR ADULTS (16+), ENGLISH AS A SECOND LANGUAGE (ESL) TRAINING FOR ADULTS (16+), AND CITIZENSHIP CLASSES. THE ADULT BASIC EDUCATION PROGRAM HELPS STUDENTS EARN THEIR KANSAS HIGH SCHOOL DIPLOMA AND EXPLORE IN-DEMAND CAREERS. THE ESL PROGRAM HELPS NON-ENGLISH-SPEAKING INDIVIDUALS TO LEARN THE ENGLISH LANGUAGE AND EXPLORE IN-DEMAND CAREER OPTIONS AS WELL. STUDENTS ARE GUIDED THROUGH THESE PROGRAMS BY LICENSED INSTRUCTORS EITHER VIRTUALLY OR IN-PERSON PREPARING THEM TO PASS THE REQUIRED STATE EXAMS TO EARN THEIR KANSAS HIGH SCHOOL DIPLOMA. 27259381 1 1 0 1 0 1 0 0 0 0 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 46 0 1 1132 1 0 0 0 0 0 1 1 0 0 1 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KS X TIM NIKKEL 3167449291 3351 N WEBB RD WICHITA KS 67226 RAYMOND DONDLINGER CHAIRMAN 1.00 X X 0 0 0 SHAWN LANCELOT VICE CHAIR 1.00 X X 0 0 0 BILL HANNA DIRECTOR 1.00 X 0 0 0 ROB HARMON DIRECTOR 1.00 X 0 0 0 JENNIFUR GORMAN SECRETARY 1.00 X X 0 0 0 KEVIN GRAHAM DIRECTOR 1.00 X 0 0 0 JOE JOHNSON DIRECTOR 1.00 X 0 0 0 TODD RAMSEY DIRECTOR 1.00 X 0 0 0 KYLE ORNDORFF DIRECTOR 1.00 X 0 0 0 LAURA HODGE DIRECTOR 1.00 X 0 0 0 NICOLE HOWERTON DIRECTOR 1.00 X 0 0 0 MATTHEW BISH DIRECTOR 1.00 X 0 0 0 CLARKE CARNAHAN DIRECTOR 1.00 X 0 0 0 MARLO DOLEZAL TREASURER 1.00 X X 0 0 0 ARIEL RODRIGUEZ DIRECTOR 1.00 X 0 0 0 ALICIA THOMPSON DIRECTOR 1.00 X 0 0 0 MARK NICHOLS DIRECTOR 1.00 X 0 0 0 TIM NIKKEL CFO 40.00 X 101630 0 21268 LAURA RITTERBUSH PRESIDENT AND CEO 40.00 X 216354 0 37087 DAVE CHADICK CHIEF OPERATING OFFICER 40.00 X 143983 0 16697 ANGELA BASCUE VP OF RETAIL OPERATIONS 40.00 X 127574 0 24893 CHRIS STANYER CHIEF MISSION OFFICER 40.00 X 122596 0 20182 PAULA PAGE VP OF HUMAN RESOURCES 40.00 X 107787 0 21488 MARK LEWIS VP OF INFO TECHNOLOGY 40.00 X 112101 0 33061 932025 0 174676 7 0 1 0 DONDLINGER CONSTRUCTION 2656 S SHERIDAN PO BOX 398 WICHITA KS 672010398 BUILDING CONSTRUCTION & RENOVATION 4194533 FEDERAL EXPRESS CORPORATION PO BOX 371461 PITTSBURGH PA 152507461 SHIPPING SERVICES 265908 HULTMAN SERVICES INC 6552 N BROADWAY ST PARK CITY KS 67219 TRUCK REPAIRS 217413 JET STREAM SYSTEMS INC 518 STATE ST AUGUSTA KS 67010 SURVEILLANCE SYSTEMS 204735 STORE SUPPLY WAREHOUSE INC 2745 N OHIO ST WICHITA KS 672191084 RETAIL SUPPLIES 191276 5 193131 193131 MERCHANDISE SALES 459510 25997713 25997713 SUPPORTED EMPLOYMENT 900099 3102290 3102290 CONTRACT SERVICES 541900 2841849 2841849 31941852 709035 709035 6247350 16807 6263986 0 -16636 16807 171 171 70614 53862 16752 16752 24325 19286 5039 5039 OTHER INCOME 900099 7167 7167 7167 32873147 31949019 0 730997 X 127355 127355 456643 114161 342482 16930858 15637981 1071475 221402 155419 137900 17519 2519046 2237588 256467 24991 1299219 1180507 102045 16667 61886 61886 51656 51656 10960 10960 61058 61058 539642 130253 385739 23650 268141 220309 4044 43788 1354465 1251584 90029 12852 1583253 1526874 53698 2681 149927 94224 45543 10160 184011 184011 1404582 1233865 153512 17205 420934 386435 32428 2071 TRASH 720695 717691 2821 183 AUTOMOBILE EXPENSES 519232 500530 18354 348 REPAIRS AND MAINTENANCE 500015 477325 21922 768 CREDIT CARD CHARGES 407092 412223 -6025 894 735819 688565 46321 933 30461908 27259381 2823934 378593 3531858 3993839 2824276 355713 813849 1000116 772398 963396 199850 294037 51108512 21445509 23877281 29663003 20880776 20730521 3955739 4211336 56856027 61211961 3146979 3225577 2347096 2602167 5494075 5827744 X 51309121 55328886 52831 55331 51361952 55384217 56856027 61211961 2411239 1611026 0 X X 0 1 X 1 0 X 341053 5879625 134126 182118 193131 6730053 17531363 20767112 24250670 28201628 32036791 122787564 17872416 26646737 24384796 28383746 32229922 129517617 11038 7712 14602 18411 4865 56628 0 11038 7712 14602 18411 4865 56628 129460989 187734 149935 148502 436006 709035 1631212 187734 149935 148502 436006 709035 1631212 9498 2708 14 15 7167 19402 18069648 26799380 24533312 28819767 32946124 131168231 0.98700 0.98990 0.01240 0.00940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10960 10960 30450948 30461908 1000000 250000 0 0 1000000 1000000 1000000 3000000 4500000 8202 9864 10960 29026 250000 250000 250000 750000 1125000 2 2500 55331 1 1 6309436 6309436 36234939 15511708 20723231 5903633 4621841 1281792 2660504 1311960 1348544 29663003 OTHER SECURITIES 20730521 F 20730521 DEFERRED COMPENSATION PLAN DEPOSITS 1030234 OTHER ASSETS 294710 GEARY COUNTY TERRITORIAL RIGHTS (INTANGIBLE) 960000 OPERATING LEASE RIGHT OF USE ASSET 1926392 4211336 DEFERRED COMPENSATION 1066895 OPERATING LEASE LIABILITY 1535272 2602167 X 34496263 1611026 73148 1684174 32812089 61058 61058 32873147 30473998 73148 73148 30400850 61058 61058 30461908 PART X, LINE 2: THE CORPORATION IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND A SIMILAR PROVISION OF STATE LAW, AND IS NOT A PRIVATE FOUNDATION. PREVIOUSLY, THE CORPORATION ADOPTED GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH REQUIRES THE CORPORATION TO ANNUALLY EVALUATE TAX POSITIONS TAKEN WITH REGARD TO UNRELATED BUSINESS INCOME OR OTHER ACTIVITIES THAT MAY JEOPARDIZE ITS TAX EXEMPT STATUS AND THUS WOULD MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION. THE CORPORATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. THE CORPORATION HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CORPORATION IS GENERALLY NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR FISCAL YEARS BEFORE 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING/GAMING EXPENSES TREATED AS A REDUCTION OF FUND REVENUE 73,148. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING/GAMING EXPENSES TREATED AS A REDUCTION OF FUND REVENUE 73,148. ANNUAL DINNER 40775 40775 7856 24230 9691 CAJUN FOOD FEST 29839 29839 750 7706 3629 70614 70614 8606 31936 13320 53862 16752 24325 2295 6807 10184 0 24325 2295 6807 10184 19286 5039 KS 1 0 1 0 1.00000 LAURA RITTERBUSH 3351 N WEBB ROAD WICHITA KS 67226 0 0 1 SCHOOL SCHOLARSHIPS 48 6134 EMPLOYEES AS OUR FIRST MISSION 75 0 EMERGENCY ASSISTANCE PROGRAM 5810 0 114722 FMV STORE VOUCHER TRANSACTIONS PART I, LINE 2: STUDENT SCHOLARSHIP PROGRAMS: 1) THE GOODWILL SCHOLARSHIP IS A $500 COLLEGE TUITION OFFSET AWARDED TO STUDENTS COMPLETING THEIR KS HIGH SCHOOL DIPLOMA. 2) THE GOODWILL INITIATIVE PAYS FOR GED EXAM COSTS BY ENTERING THE STUDENT INTO A STRUCTURED AND SUPPORTIVE COMPLETION ENVIRONMENT. THIS SCHOLARSHIP IS PRIMARILY USED FOR STUDENTS NEARING PROGRAM COMPLETION. 3) THE EMILY COMPTON SCHOLARSHIP PAYS FOR TESTING, MATERIALS, AND APPLICABLE STUDENT NEEDS TO HELP ENSURE HIGH SCHOOL DIPLOMA AND/OR COLLEGE PATHWAY COMPLETION. 48 INDIVIDUALS RECEIVED SCHOLARSHIPS IN FY 2024: 7 INDIVIDUALS RECEIVED AN EC SCHOLARSHIP AT A TOTAL COST OF $2,867 AND 41 INDIVIDUALS RECEIVED A GOODWILL INITIATIVE SCHOLARSHIP AT A TOTAL COST OF $3,267 EMPLOYEES AS OUR FIRST MISSION: GOODWILL INDUSTRIES OF KANSAS, INC. EMPLOYS MULTIPLE GOODWILL SUCCESS COACHES AS A MEANS OF FOCUSING AVAILABLE SUPPORT TO STAFF INTERESTED IN PROFESSIONAL & PERSONAL DEVELOPMENT. GOODWILL SUCCESS COACHES ARE AVAILABLE TO ALL GOODWILL STAFF TO HELP THEM SET PERSONAL AND PROFESSIONAL GOALS, PROVIDE RESOURCES, AND OFFER SUPPORTIVE GUIDEANCE IN NAVIGATING THESE RESOURCES. 75 INDIVIDUALS RECEIVED SUPPORT FROM SUCCESS COACHES IN FY 2024. NONE OF THIS SUPPORT WAS IN THE FORM OF CASH GRANTS. EMERGENCY ASSISTANCE PROGRAM: GOODWILL INDUSTRIES OF KANSAS HAS FUNDS AVAILABLE TO ASSIST EMPLOYEES, CASE MANAGEMENT CLIENTS, AND THE GENERAL PUBLIC WITH EXTENUATING FINANCIAL NEEDS THROUGH THE EMERGENCY ASSISTANCE PROGRAM. RECIPIENTS WORK WITH EMPLOYEE SUPPORT COORDINATORS, CASE MANAGERS OR ANOTHER SOCIAL SERVICE AGENCY TO DETERMINE THEIR NEED WHILE ENCOMPASSING AS MANY COMMUNITY RESOURCES AS AVAILABLE. GOODWILL MAY PROVIDE ASSISTANCE TO INDIVIDUALS VIA PAYROLL CASH ADVANCES, STORE VOUCHERS, OR OTHER SERVICES. STORE VOUCHER TRANSACTIONS: 5,810 = $114,722 X X X 0 0 0 0 0 0 0 1 0 LAURA RITTERBUSH PRESIDENT AND CEO 179823 0 36531 0 0 0 26477 0 10610 0 253441 0 0 0 DAVE CHADICK CHIEF OPERATING OFFICER 131263 0 12720 0 0 0 16247 0 450 0 160680 0 0 0 ANGELA BASCUE VP OF RETAIL OPERATIONS 121146 0 6428 0 0 0 16479 0 8414 0 152467 0 0 0 PART I, LINE 7 THE CHIEF EXECUTIVE OFFICER RECEIVES A NON-FIXED DISCRETIONARY BONUS EACH YEAR. X 302823 RESALE VALUE X 25673205 RESALE VALUE X 21 21685 FAIR MARKET VALUE 0 0 1 PART I, LINE 32B: THE ORGANIZATION USES NATIONAL CHARITY SERVICES TO SELL CAR DONATIONS. PART III, LINE 1 ADDITIONAL INFORMATION WE ACCOMPLISH OUR MISSION THROUGH FIVE MAJOR PROGRAMS: 1) ORGANIZATIONAL EMPLOYMENT/DAY SERVICES: GOODWILL INDUSTRIES OF KANSAS PROVIDES PEOPLE WITH INTELLECTUAL OR DEVELOPMENTAL DISABILITIES INTEGRATED EMPLOYMENT IN OUR CONTRACTS DIVISION WORKING ON PACKAGING AND LIGHT MANUFACTURING CONTRACTS THAT GOODWILL HAS WITH AREA BUSINESSES. MANY OF OUR CLIENTS RECEIVE THEIR FIRST PAYCHECK THROUGH OUR PROGRAM AND LEARN THE JOY OF WORKING AND EARNING A WAGE. ALL CLIENTS EARN HOURLY WAGES THAT ARE ABOVE THE MINIMUM WAGE. 2) ADULT CASE MANAGEMENT: CASE MANAGERS ACT AS ADVOCATES FOR PEOPLE WITH INTELLECTUAL OR DEVELOPMENTAL DISABILITIES. GOODWILL'S CASE MANAGERS ARE CHARGED WITH PROTECTING THE HEALTH AND SAFETY NEEDS OF OUR CLIENTS. 3) NEXSTEP ALLIANCE - HIGH SCHOOL DIPLOMA PREPARATION CLASSES AND ESL (ENGLISH AS A SECOND LANGUAGE) CLASSES ARE PROVIDED TO STUDENTS OVER THE AGE OF 16, ASSISTING INDIVIDUALS TOWARD EARNING A KANSAS HIGH SCHOOL DIPLOMA, ATTENDING COLLEGE, FINDING A CAREER, RE-ENTERING FROM INCARCERATION, OR IMPROVING THEIR GRASP OF THE ENGLISH LANGUAGE. STUDENTS STUDY UNDER THE DIRECTION OF LICENSED INSTRUCTORS. GOODWILL ALSO OFFERS CITIZENSHIP COURSES TO NEXTEP ALLIANCE STUDENTS, HELPING INDIVIDUALS EARN THEIR U.S. CITIZENSHIP. 4) WORKFORCE DEVELOPMENT: WORKING WITH THE DEPARTMENT OF VOCATIONAL REHABILITATION, GOODWILL'S SUPPORTED EMPLOYMENT PROGRAM HELPS INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES TO SECURE AND/OR MAINTAIN COMMUNITY JOBS. INDIVIDUALS ARE SERVED THROUGH VARIOUS PARTNERSHIPS WITH LOCAL EMPLOYERS. GOODWILL'S STUDENT SUCCESS COACHES ASSIST NEXSTEP ALLIANCE STUDENTS IN OBTAINING OUTSIDE EMPLOYMENT. THE GOODWILL RE-ENTRY PROGRAM FOR JUSTICE-INVOLVED INDIVIDUALS PROVIDES CAREER PATHWAYS AND/OR EMPLOYMENT THROUGH OUR RE-ENTRY SPECIALIZED 2ND SHIFT CONTRACTS TEAM. 5) GOODWILL RETAIL STORES: GOODWILL'S RETAIL STORES PROVIDE WORK OPPORTUNITIES FOR PEOPLE WITH VOCATIONAL/EMPLOYMENT BARRIERS. MANY OF GOODWILL'S RETAIL EMPLOYEES HAVE A SEVERE EMPLOYMENT BARRIER MAKING THEM UNEMPLOYABLE IN OUR INCREASINGLY HIGH-TECH SOCIETY. ALL FULLTIME EMPLOYEES ARE ELIGIBLE FOR HEALTH, VACATION AND SICK LEAVE BENEFITS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS WILL BE PROVIDED AN ELECTRONIC COPY OF THE FORM 990 BEFORE FILING WITH THE IRS. THE CEO AND CFO REVIEW THE 990 PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANY DUALITY OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ON THE PART OF ANY DIRECTOR IS REQUIRED TO BE DISCLOSED TO THE OTHER MEMBERS OF THE BOARD AND MADE A MATTER OF PUBLIC RECORD, EITHER THROUGH AN ANNUAL PROCEDURE OR WHEN THE INTEREST BECOMES A MATTER OF BOARD ATTENTION. ANY DIRECTOR HAVING A DUALITY OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ON ANY MATTER IS NOT PERMITTED TO VOTE OR USE PERSONAL INFLUENCE ON THE MATTER, AND WILL NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING, EVEN WHEN PERMITTED BY LAW. THE MINUTES OF THE MEETING WILL REFLECT THE DIRECTOR'S DISCLOSURE, THE ABSTENTION FROM VOTING AND THE PRESENCE OF A QUORUM. FORM 990, PART VI, SECTION B, LINE 15 INFORMATION REGARDING PERFORMANCE IS GATHERED FROM BOARD MEMBERS AND REVIEWED BY THE EXECUTIVE COMMITTEE AND IS EVALUATED WITH COMPARABLE GOODWILL CORPORATIONS THROUGH DATA OBTAINED FROM GOODWILL INDUSTRIES INTERNATIONAL. KEY EMPLOYEES ARE EVALUATED BASED ON ACHIEVEMENT OF QUANTIFIABLE GOALS ESTABLISHED IN THE PRIOR YEAR WITH COMPENSATION DETERMINED WITH DATA OBTAINED FOR COMPARABLE POSITIONS FROM GOODWILL INDUSTRIES. SPECIFIC TO THE CEO, THE BOARD CHAIRMAN OF THE EXECUTIVE COMMITTEE OF GOODWILL INDUSTRIES OF KANSAS, INC. BOARD OF DIRECTORS REVIEWS THE CEO'S PERFORMANCE AND WRITES A LETTER TO THE EXECUTIVE COMMITTEE OF GOODWILL INDUSTRIES OF KANSAS, INC. SUMMARIZING THE PERFORMANCE REVIEW OF THE CEO. AFTER THE EXECUTIVE COMMITTEE FINALIZES THE PERFORMANCE REVIEW, A FINAL LETTER IS ISSUED TO THE CEO AND PAYROLL DEPARTMENT OF GOODWILL INDUSTRIES OF KANSAS, INC. OUTLINING THE PAY AND BENEFITS OF THE CEO FOR THE COMING YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E POSTAGE AND SHIPPING: PROGRAM SERVICE EXPENSES 302,695. MANAGEMENT AND GENERAL EXPENSES 9,002. FUNDRAISING EXPENSES 1,510. TOTAL EXPENSES 313,207. MISCELLANEOUS EXPENSE: PROGRAM SERVICE EXPENSES 156,627. MANAGEMENT AND GENERAL EXPENSES 8,901. FUNDRAISING EXPENSES -2,477. TOTAL EXPENSES 163,051. TELEPHONE: PROGRAM SERVICE EXPENSES 96,209. MANAGEMENT AND GENERAL EXPENSES 10,945. FUNDRAISING EXPENSES 1,026. TOTAL EXPENSES 108,180. TAXES, LICENSES, AND PERMITS: PROGRAM SERVICE EXPENSES 103,717. MANAGEMENT AND GENERAL EXPENSES 14. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 103,731. MEMBERSHIP DUES: PROGRAM SERVICE EXPENSES 15,763. MANAGEMENT AND GENERAL EXPENSES 17,459. FUNDRAISING EXPENSES 874. TOTAL EXPENSES 34,096. GOODS PURCHASED FOR RESALE: PROGRAM SERVICE EXPENSES 13,554. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,554. PART XII, LINE 2C THE PROCESS FOR OVERVIEW OF THE AUDIT HAS NOT CHANGED FROM PRIOR YEARS. SCHEDULE M, PART 1, LINE 5 DONATED MERCHANDISE IS VALUED AT FAIR VALUE AT THE DATE OF DONATION. PRIOR TO BEING OFFERED FOR SALE, THE FAIR VALUE OF DONATED MERCHANDISE IS DETERMINED TO BE ZERO. THE VALUE OF DONATED MERCHANDISE OFFERED FOR SALE IS GENERALLY COMPUTED AS THE ESTIMATED COST TO PREPARE THE MERCHANDISE FOR SALE AND INCLUDES PROCESSING, PRODUCTION AND TRANSPORTATION COSTS. THE ORGANIZATION DID NOT RECORD REVENUE RELATED TO ANY CLOTHING OR HOUSEHOLD AND OTHER GOODS DONATED IN PART VIII, STATEMENT OF REVENUE, LINE 1G. THIS REVENUE WAS RECORDED IN PART VIII, LINE 2A. DONATED ITEMS HELD FOR RESALE ARE RECORDED AS PROGRAM SERVICE REVENUE DUE TO THE MERCHANDISE BEING SOLD IN STORES WHICH PROVIDE EMPLOYMENT OPPORTUNITIES FOR PEOPLE WITH DISABILITIES AND OTHER BARRIERS TO EMPLOYMENT.