2024-05-02T14:08:24-05:00 2023-08-31 481032601 ALLEN GIBBS & HOULIK LC 301 N MAIN SUITE 1700 WICHITA KS 672024868 990 2022-09-01 480673284 GOODWILL INDUSTRIES OF KANSAS INC GOOD 3167449291 PO BOX 8169 WICHITA KS 67208 LAURA RITTERBUSH CEO 3167449291 2024-05-01 1 LAURA RITTERBUSH 999009999 1 LEANN E STUEVER P01848488 3162677231 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LAURA RITTERBUSH 3351 N WEBB RD WICHITA KS 67226 34932923 0 X WWW.GOODWILLKS.ORG X 1957 KS THE MISSION OF GOODWILL INDUSTRIES OF KANSAS IS TO PROVIDE OPPORTUNITIES FOR PEOPLE WITH DISABILITIES AND BARRIERS TO EMPLOYMENT SEEKING INDEPENDENT AND PRODUCTIVE LIVES. GOODWILL INDUSTRIES OF KANSAS STRIVES TO IMPROVE THE QUALITY OF LIFE FOR PEOPLE OF ALL AGES, REGARDLESS OF DISABILITY. 19 19 1053 200 0 0 134126 182118 24192219 28107489 289809 359540 -137 25468 24616017 28674615 107405 114869 0 0 14126872 17760749 0 0 292166 6787359 7745537 21021636 25621155 3594381 3053460 50504472 56856027 2646939 5494075 47857533 51361952 X THE MISSION OF GOODWILL INDUSTRIES OF KANSAS IS TO PROVIDE OPPORTUNITIES FOR PEOPLE WITH DISABILITIES AND BARRIERS TO EMPLOYMENT SEEKING INDEPENDENT AND PRODUCTIVE LIVES. GOODWILL INDUSTRIES OF KANSAS STRIVES TO IMPROVE THE QUALITY OF LIFE FOR PEOPLE OF ALL AGES, REGARDLESS OF DISABILITY. 0 0 21640364 112074 28107504 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 VOCATIONAL PROGRAMS. 1582455 2795 THE EDUCATION PROGRAM CONSISTS OF BOTH ADULT BASIC EDUCATION FOR ADULTS (16+) AND ENGLISH AS A SECOND LANGUAGE (ESL) TRAINING FOR ADULTS (16+). COMBINED, THESE PROGRAMS SERVED 931 ADULTS. 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. LAST YEAR, 84 INDIVIDUALS PASSED THE REQUIRED STATE EXAMS TO EARN THEIR KANSAS HIGH SCHOOL DIPLOMA. 23222819 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 39 0 1 1053 1 0 0 0 0 0 1 1 0 0 1 0 0 0 X 19 19 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 BILL HANNA DIRECTOR 1.00 X 0 0 0 BILL PICKERT CHAIRMAN 1.00 X X 0 0 0 TIFFINIE IRVING DIRECTOR 1.00 X 0 0 0 JENNIFUR GORMAN SECRETARY 1.00 X X 0 0 0 DON BARRY DIRECTOR 1.00 X 0 0 0 TODD MCKEE DIRECTOR 1.00 X 0 0 0 DOUG STARK MEMBER-AT-LARGE 1.00 X 0 0 0 TODD RAMSEY DIRECTOR 1.00 X 0 0 0 RAYMOND DONDLINGER VICE CHAIRMAN 1.00 X 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 KHALILAH IRAHETA DIRECTOR 1.00 X 0 0 0 ARIEL RODRIGUEZ DIRECTOR 1.00 X 0 0 0 ALICIA THOMPSON DIRECTOR 1.00 X 0 0 0 MARK NICHOLS MEMBER-AT-LARGE 1.00 X 0 0 0 GREG SANDLIN CFO THRU 3/17/2023 40.00 X 126794 0 18851 TIM NIKKEL CFO 5/1/2023 - PRESENT 40.00 X 0 0 0 LAURA RITTERBUSH PRESIDENT AND CEO 40.00 X 198917 0 31966 DAVE CHADICK CHIEF OPERATING OFFICER 40.00 X 117497 0 17185 ANGELA BASCUE VP OF RETAIL OPERATIONS 40.00 X 127416 0 25362 MARK LEWIS VP OF INFO TECHNOLOGY 40.00 X 103714 0 30072 674338 0 123436 5 0 1 0 DONDLINGER CONSTRUCTION 2656 S SHERIDAN PO BOX 398 WICHITA KS 672010398 BUILDING CONSTRUCTION & RENOVATION 873288 EVERGREEN DESIGN-BUILD LLC 813 GRAHAM EMPORIA KS 66801 BUILDING CONSTRUCTION & RENOVATION 419540 EXPRESS EMPLOYMENT PROFESSIONALS 8015 E PEACH TREE LN WICHITA KS 67207 EMPLOYMENT SERVICES 291079 FEDERAL EXPRESS CORPORATION PO BOX 371461 PITTSBURGH PA 152507461 SHIPPING SERVICES 227181 SCHAEFER ARCHITECTURE INC 257 N BROADWAY AVE WICHITA KS 67202 BUILDING CONSTRUCTION & RENOVATION 206760 5 250 181868 182118 MERCHANDISE SALES 459510 22691135 22691135 SUPPORTED EMPLOYMENT 900099 3112927 3112927 CONTRACT SERVICES 541900 2303427 2303427 28107489 436006 436006 6112956 200 6189622 0 -76666 200 -76466 -76466 66514 250 53642 12872 12872 27625 15044 12581 12581 OTHER INCOME 900099 15 15 15 28674615 28107504 0 384993 X 114869 114869 401093 100273 300820 14501475 13501455 830537 169483 132179 117254 14925 1631082 1437169 170287 23626 1094920 1000995 81175 12750 50939 50939 50858 50858 9864 9864 47322 47322 291019 185377 92658 12984 231621 159990 39986 31645 1107793 1025534 68189 14070 1604365 1560560 40237 3568 14776 13140 1087 549 106946 75524 27838 3584 158348 158348 1321346 1166403 144394 10549 319032 280736 36960 1336 REPAIRS AND MAINTENANCE 544007 525832 17212 963 AUTOMOBILE EXPENSES 518009 501558 15981 470 TRASH 484482 483803 679 CREDIT CARD CHARGES 341805 326587 14471 747 543005 487412 49751 5842 25621155 23222819 2106170 292166 7568180 3531858 14059033 2824276 627241 813849 639877 772398 128618 199850 44006345 20129064 20455259 23877281 4770982 20880776 2255282 3955739 50504472 56856027 1621357 3146979 1025582 2347096 2646939 5494075 X 47807202 51309121 50331 52831 47857533 51361952 50504472 56856027 3053460 450959 0 X X 0 1 X 1 0 X 356414 341053 5879625 134126 182118 6893336 19768618 17531363 20767112 24250670 28201628 110519391 20125032 17872416 26646737 24384796 28383746 117412727 27246 11038 7712 14602 18411 79009 0 27246 11038 7712 14602 18411 79009 117333718 186623 187734 149935 148502 436006 1108800 186623 187734 149935 148502 436006 1108800 2200 9498 2708 14 15 14435 20313855 18069648 26799380 24533312 28819767 118535962 0.98990 0.99220 0.00940 0.00680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9864 9864 25611291 25621155 1000000 250000 0 0 1000000 1000000 2000000 3000000 8202 9864 18066 250000 250000 500000 750000 2 2500 52831 1 1 4839271 4839271 28677635 14532760 14144875 5277664 4309699 967965 5211775 1286605 3925170 23877281 OTHER SECURITIES 20880776 F 20880776 DEFERRED COMPENSATION PLAN DEPOSITS 769920 OTHER ASSETS 282199 GEARY COUNTY TERRITORIAL RIGHTS (INTANGIBLE) 960000 OPERATING LEASE RIGHT OF USE ASSET 1943620 3955739 DEFERRED COMPENSATION 769920 OPERATING LEASE LIABILITY 1577176 2347096 X 29146938 450959 68686 519645 28627293 47322 47322 28674615 25642519 68686 68686 25573833 47322 47322 25621155 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 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING/GAMING EXPENSES TREATED AS A REDUCTION OF FUND REVENUE 68,686. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING/GAMING EXPENSES TREATED AS A REDUCTION OF FUND REVENUE 68,686. ANNUAL DINNER 45985 250 45735 9701 24230 16742 CAJUN FOOD FEST 20779 20779 2969 66764 250 66514 9701 24230 19711 53642 12872 27625 15044 0 27625 15044 15044 12581 KS 1 0 1 0 1.00000 LAURA RITTERBUSH 3351 N WEBB ROAD WICHITA KS 67226 0 0 1 SCHOOL SCHOLARSHIPS 42 16000 EMPLOYEES AS OUR FIRST MISSION 92 0 FAMILY STRENGTHENING PROGRAM 4776 0 98869 FMV STORE VOUCHER TRANSACTIONS PART I, LINE 2: FAMILY STRENGTHENING PROGRAM: GOODWILL INDUSTRIES OF KANSAS, INC. HAS FUNDS AVAILABLE TO ASSIST EMPLOYEES, OUR CASE MANAGEMENT CLIENTS, AND THE GENERAL PUBLIC WITH EXTENUATING FINANCIAL NEEDS THROUGH OUR FAMILY STRENGTHENING PROGRAM. RECIPIENTS WORK WITH THE EMPLOYEE SUPPORT COORDINATOR, CASE MANAGER OR ANOTHER SOCIAL SERVICE AGENCY TO DETERMINE THEIR NEED WHILE ENCOMPASSING AS MANY COMMUNITY RESOURCES AS AVAILABLE. THIS YEAR WE HAVE ASSISTED 15 INDIVIDUALS WITH CASH ADVANCES, STORE VOUCHERS, OR OTHER SERVICES. STUDENT SCHOLARSHIP PROGRAMS: 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. EMPLOYEES AS OUR FIRST MISSION: IN 2023, GOODWILL INDUSTRIES OF KANSAS, INC. CREATED THE POSITION OF GOODWILL SUCCESS COACH AS A MEANS TO FOCUSING AVAILABLE SUPPORT TO STAFF INTERESTED IN PROFESSIONAL & PERSONAL DEVELOPMENT. THIS POSITION IS AVAILABLE TO ALL GOODWILL OF KS STAFF TO HELP THEM SET PERSONAL/PROFESSIONAL GOALS, PROVIDE RESOURCES, AND OFFER SUPPORTIVE GUIDANCE IN NAVIGATING THESE RESOURCES. THIS YEAR WE HAVE ASSISTED 92 EMPLOYEES TOWARD THESE GOALS. X X X 0 0 0 0 0 0 0 1 0 LAURA RITTERBUSH PRESIDENT AND CEO 168017 0 30900 0 0 0 21786 0 10180 0 230883 0 0 0 ANGELA BASCUE VP OF RETAIL OPERATIONS 114416 0 13000 0 0 0 16549 0 8813 0 152778 0 0 0 PART I, LINE 7 THE CHIEF EXECUTIVE OFFICER RECEIVES A NON-FIXED DISCRETIONARY BONUS EACH YEAR. X 262326 RESALE VALUE X 22412678 RESALE VALUE X 10 16131 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: LAST YEAR MORE THAN 154 PEOPLE WITH INTELLECTUAL OR DEVELOPMENTAL DISABILITIES FOUND EMPLOYMENT IN OUR CONTRACTS DIVISION WORKING ON PACKAGING AND LIGHT MANUFACTURING CONTRACTS GOODWILL HAS WITH AREA BUSINESSES. MANY OF OUR CLIENTS RECEIVED THEIR FIRST PAYCHECK THROUGH OUR PROGRAM AND LEARNED THE JOY OF WORKING AND EARNING A WAGE. ALL CLIENTS ARE PAID MINIMUM WAGE OR BETTER. 2) ADULT CASE MANAGEMENT: CASE MANAGERS ACT AS ADVOCATES FOR PEOPLE WITH INTELLECTUAL OR DEVELOPMENTAL DISABILITIES. CASE MANAGERS WERE CHARGED WITH PROTECTING THE HEALTH AND SAFETY NEEDS OF 176 INDIVIDUALS LAST YEAR. 3) NEXSTEP ALLIANCE - HIGH SCHOOL DIPLOMA PREP CLASSES AND ESL (ENGLISH AS A SECOND LANGUAGE) CLASSES ASSISTED MORE THAN 900 STUDENTS OVER THE AGE OF 16 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. IN 2023, WE BEGAN OFFERING CITIZENSHIP COURSES TO NEXSTEP ALLIANCE STUDENTS. 10 INDIVIDUALS EARNED CITIZENSHIP IN THE PROGRAM'S PILOT YEAR. 4) WORKFORCE DEVELOPMENT: WORKING WITH THE DEPARTMENT OF VOCATIONAL REHABILITATION, GOODWILL'S COMMUNITY EMPLOYMENT PROGRAM HELPED 73 INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES TO SECURE AND/OR MAINTAIN COMMUNITY JOBS. 10 OF THESE WERE SERVED THROUGH THE PROJECT SEARCH PROGRAM IN PARTNERSHIP WITH CINTAS. STUDENT SUCCESS COACHES ASSISTED 175 STUDENTS IN OBTAINING OUTSIDE EMPLOYMENT. THE NEXSTEP UNLOCKED RE-ENTRY PROGRAM FOR JUSTICE-INVOLVED INDIVIDUALS SUCCESSFULLY ONBOARDING 22 JUSTICE INVOLVED INDIVIDUALS TO CAREER PATHWAYS AND/OR EMPLOYMENT THROUGH OUR RE-ENTRY SPECIALIZED 2ND SHIFT CONTRACTS TEAM. 5) GOODWILL RETAIL STORES: OUR 18 RETAIL STORES PROVIDE WORK OPPORTUNITIES FOR PEOPLE WITH SEVERE VOCATIONAL/EMPLOYMENT BARRIERS. NEARLY 35 PERCENT OF OUR RETAIL EMPLOYEES HAVE A SEVERE EMPLOYMENT BARRIER. MANY OF OUR RETAIL EMPLOYEES LACK BASIC READING AND WRITING SKILLS 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 249,193. MANAGEMENT AND GENERAL EXPENSES 5,826. FUNDRAISING EXPENSES 1,000. TOTAL EXPENSES 256,019. MISCELLANEOUS EXPENSE: PROGRAM SERVICE EXPENSES 122,104. MANAGEMENT AND GENERAL EXPENSES 30,295. FUNDRAISING EXPENSES 3,596. TOTAL EXPENSES 155,995. TELEPHONE: PROGRAM SERVICE EXPENSES 71,617. MANAGEMENT AND GENERAL EXPENSES 8,273. FUNDRAISING EXPENSES 1,071. TOTAL EXPENSES 80,961. MEMBERSHIP DUES: PROGRAM SERVICE EXPENSES 30,920. MANAGEMENT AND GENERAL EXPENSES 5,343. FUNDRAISING EXPENSES 175. TOTAL EXPENSES 36,438. TAXES, LICENSES, AND PERMITS: PROGRAM SERVICE EXPENSES 13,578. MANAGEMENT AND GENERAL EXPENSES 14. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,592. 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.