2025-08-14T13:29:51-05:00 2024-12-31 390758449 WIPFLI LLP 2501 W BELTLINE HWY STE 501 MADISON WI 53713 990 2024-01-01 391144913 GOODWILL INDUSTRIES OF NORTH CENTRAL WISCONSIN INC GOOD 9207316601 1800 APPLETON ROAD MENASHA WI 54952 SABRINA KLOEHN CFO 9207316601 2025-07-31 1 1 QUINN DUGAN P02267768 6082741980 2025-07-31 2024 2025-03-06 01:10:19Z CHRIS HESS 1800 APPLETON ROAD MENASHA WI 54952 110146750 0 X WWW.GOODWILLNCW.ORG X 1972 WI ELEVATING PEOPLE BY ELIMINATING BARRIERS TO EMPLOYMENT.GOODWILL INDUSTRIES OF NORTH CENTRAL WISCONSIN (GOODWILL NCW) IS A NONPROFIT HUMAN SERVICES ORGANIZATION AND SOCIAL ENTERPRISE. ITS MISSION IS "ELEVATING PEOPLE BY ELIMINATING BARRIERS TO EMPLOYMENT." GOODWILL NCW PROVIDES PATHWAYS FOR PEOPLE WHO ARE UNDERSERVED, UNDERREPRESENTED, AND DISADVANTAGED WHO HAVE A GOAL OF BUILDING SKILLS THAT LEAD TO SUSTAINED EMPLOYMENT AND IMPROVED FINANCIAL STABILITY. GOODWILL NCW TRACKS THEIR ABILITY TO DELIVER ON OUR MISSION AND THE BOARD OF DIRECTORS AND MANAGEMENT REVIEWS THIS ON A REGULAR BASIS. IN 2024 GOODWILL NCW MEASURED THE WAGE IMPACT OF IMPROVED FINANCIAL STABILITY. IN 2024, 725 INDIVIDUALS ENTERED EMPLOYMENT WITH ASSISTANCE FROM GOODWILL NCW AND ON AVERAGE EARNED AN AVERAGE INCREASE OF $7.38 PER HOUR AFTER RECEIVING SKILL-BUILDING AND EMPLOYMENT SERVICES FROM GOODWILL. THIS RESULTED IN A $4.5M ANNUAL INCREASE IN WAGES FOR INDIVIDUALS SERVED THROUGH GOODWILL NCW PROGRAMMING. 14 13 2250 829 0 0 44538594 45165485 57481102 56620352 1532065 2179445 2815570 2779431 106367331 106744713 810505 408202 0 0 41006814 41980676 0 0 216674 57816682 59057423 99634001 101446301 6733330 5298412 117063411 121146711 22948669 19040911 94114742 102105800 X ELIMINATING BARRIERS TO EMPLOYMENT BY PROVIDING PATHWAYS FOR THOSE WHO ARE UNDERSERVED, UNDERREPRESENTED AND DISADVANTAGED WHO HAVE A GOAL OF BUILDING SKILLS THAT LEAD TO SUSTAINED EMPLOYMENT AND IMPROVED FINANCIAL STABILITY. 0 0 96235921 0 58993839 SKILL BUILDING PROGRAMSGOODWILL NCW TAILOR PLANS OF CARE AND TARGETED TRAINING TO INCREASE JOB READINESS AND GROW SKILLS THAT LEAD TO SUSTAINED EMPLOYMENT AND IMPROVED FINANCIAL STABILITY.IN 2024, 2,242 INDIVIDUALS WERE EMPLOYED IN GOODWILL NCW MISSION-INTEGRATED OPERATIONS. IN ADDITION TO THIS, 5,190 INDIVIDUALS, 69% OF WHOM HAVE A BARRIER, WERE SERVED BY PROGRAMS THAT HELP INDIVIDUALS WITH BARRIERS DEVELOP SKILLS AND OBTAIN COMPETITIVE EMPLOYMENT OPPORTUNITIES THROUGHOUT 172 COMPANIES AND ORGANIZATIONS IN OUR COMMUNITIES. GOODWILL NCW ASSISTS IN CAREER EXPLORATION, RESUME CREATION, EMPLOYMENT SKILLS TRAINING, SOFT AND DIGITAL SKILLS DEVELOPMENT, AND JOB RETENTION. 410556 408202 0 COMMUNITY ASSISTANCETHESE PROGRAMS PROVIDE EMERGENCY ASSISTANCE ON A REFERRAL BASIS TO LOCAL AGENCIES AND SCHOOLS ALLOWING THOSE AGENCIES TO IMMEDIATELY HELP CLIENTS AS THEY WORK TOWARD A PATH TO FINANCIAL STABILITY. IN 2024 MORE THAN 24,253 INDIVIDUALS WERE SERVED AND MORE THAN $412K OF BASIC NEEDS WAS PROVIDED. 427947 0 283488 FINANCIAL PROGRAMSGOODWILL NCW PROVIDES A VARIETY OF FINANCIAL SERVICES FOR OUR COMMUNITIES, RANGING FROM BUDGET PLANNING AND FIRST-TIME HOME BUYER CLASSES TO DEBT REPAYMENT AND BANKRUPTCY EDUCATION. 488 INDIVIDUALS WERE SERVED IN THESE PROGRAMS IN 2024. 97074424 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 1 0 0 0 1 0 0 0 1 1 1 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 117 0 2250 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 13 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X SABRINA KLOEHN CFO 9207316601 1800 APPLETON ROAD MENASHA WI 54952 CHRISTIAN HESS PRESIDENT & CEO 38.00 2.00 X X 383676 0 21539 CHRISTYN ABARAY BOARD CHAIR 1.00 2.00 X X 0 0 0 DEDE HEID BOARD VICE-CHAIR 1.00 2.00 X X 0 0 0 JESSE OSTROM BOARD SECRETARY 1.00 2.00 X X 0 0 0 AUTUMN ANFANG BOARD TREASURER (TERMED 10/2024) 1.00 2.00 X X 0 0 0 MICHAEL LUTZ BOARD TREASURER 1.00 2.00 X X 0 0 0 RICARDO ABUD BOARD DIRECTOR 1.00 2.00 X 0 0 0 PAUL BELSCHNER BOARD DIRECTOR 1.00 2.00 X 0 0 0 LAURIE BUTZ BOARD DIRECTOR 1.00 2.00 X 0 0 0 DALE GISI BOARD DIRECTOR 1.00 2.00 X 0 0 0 CRAIG HUSS BOARD DIRECTOR 1.00 2.00 X 0 0 0 TINA SCHONER BOARD DIRECTOR 1.00 2.00 X 0 0 0 DR STEPHEN SHAPIRO BOARD DIRECTOR 1.00 2.00 X 0 0 0 RANDY VAN STRATEN BOARD DIRECTOR 1.00 2.00 X 0 0 0 JAKE WILLIQUETTE BOARD DIRECTOR 1.00 2.00 X 0 0 0 SABRINA KLOEHN CFO 38.00 2.00 X 258698 0 17376 KATRINA VAN GOMPEL CHIEF OPERATING OFFICER 40.00 X 243463 0 13086 ANNA WILCOX CHIEF MISSION OFFICER 40.00 X 240779 0 26818 LAURIE COLLINS VP OF HUMAN RESOURCES 40.00 X 162545 0 38005 PAUL STREI DIRECTOR OF INFORMATION TE 40.00 X 160269 0 38437 KRISTEN RIHN VP OF RETAIL 40.00 X 159569 0 9822 JAKE LEPKE DIRECTOR OF FACILITIES MANAGEMENT AND PLANNNING 40.00 X 152261 0 37090 1761260 0 202173 19 0 1 0 WASTE MANAGEMENT OF WISCONSIN PO BOX 42390 PHOENIX AZ 85080 WASTE SERVICES 1041410 FEDERAL EXPRESS CORPORATION PO BOX 94515 PALATINE IL 600944515 POSTAGE AND SHIPPING 908998 PAYCOM PAYROLL LLC 7501 W MEMORIAL ROAD OKLAHOMA CITY OK 73142 PAYROLL SERVICE PROCESSOR 661916 EARTH DEVELOPMENT LCC 325 REID STREET DE PERE WI 54115 SNOWPLOWING SERVICE 419898 CRAFTS INC PO BOX 190 MANITOWOC WI 542210190 ROOF REPLACEMENT, GUTTER & DOWNSPOUT INS 272809 14 89819 186535 3432341 41456790 39987360 45165485 DONATED GOODS REVENUE OPERATIONS 900004 56620352 56620352 56620352 1655973 1655973 325065 38394 286671 286671 286671 516699 8843 0 2070 516699 6773 523472 523472 30895 186535 195110 -164215 -164215 5641229 3166463 2474766 2474766 182209 182209 182209 106744713 59277327 0 2301901 408202 408202 937838 937838 31992874 30495995 1446588 50291 808358 787355 19707 1296 5859208 5447273 402931 9004 2382398 2210417 168328 3653 140577 140577 83190 83190 3782343 3676955 66898 38490 717539 707314 10225 1556151 1509113 21705 25333 1436625 1254539 167488 14598 3626187 3519057 106838 292 788596 697298 39170 52128 27297 9957 13615 3725 251840 242750 9090 2617336 2410645 203795 2896 604972 570001 34549 422 DONATED GOODS COGS 39855314 39855314 EQUIPMENT REPAIRS & MAI 844125 782769 61356 INDUSTRIAL SUPPLIES 803217 771780 23500 7937 REPAIRS & MAINTENANCE 640956 613111 27845 1281158 1104579 169970 6609 101446301 97074424 4155203 216674 94650 15804620 18182038 418424 897047 164580 8413903 8462857 837773 747441 89182945 44512774 46144509 44670171 38500725 42430303 6464834 5976247 117063411 121146711 5576380 4311669 11587658 9644215 5784631 5085027 22948669 19040911 X 93356729 101406080 758013 699720 94114742 102105800 117063411 121146711 X 5298412 2396713 295933 X 0 1 X 1 1 1 X 40093899 58053737 46730742 44538594 45165485 234582457 44041696 61633566 62473268 63204796 62261581 293614907 15844 6572 29269 207277 213104 472066 84151439 119693875 109233279 107950667 107640170 528669430 13451 19796 18251 31657 44765 127920 229266 229266 242717 19796 18251 31657 44765 357186 528312244 338521 591146 1005197 1910044 1981038 5825946 338521 591146 1005197 1910044 1981038 5825946 84489960 120285021 110238476 109860711 109621208 534495376 0.98840 0.99100 0.01090 0.00840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 321512 56633 378145 301955 19557 321512 378644 -76689 301955 322310 18848 37486 378644 296800 25510 322310 0.00000 0.61285 0.38715 1 0 16159783 16159783 56045689 30331267 25714422 47094 47094 0 16789301 14134413 2654888 141078 141078 44670171 DEFERRED COMPENSATION 1329069 DUE TO GOODWILL INDUSTRIES DEVELOPMENT CORPORATION 704392 DUE TO MONEY MANAGEMENT EDUCATION ASSOCIATES, INC. 153865 ROU OPERATING LIABILITIES 2897701 5085027 X 112979514 2396713 624925 3021638 109957876 -3213163 -3213163 106744713 104877166 3617669 3617669 101259497 186804 186804 101446301 PART V, LINE 4: INCOME FROM ENDOWMENT IS AVAILABLE FOR GENERAL OPERATING PURPOSES OF GOODWILL. PART X, LINE 2: GOODWILL NCW IS REQUIRED TO ASSESS WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION ON THE TECHNICAL MERITS OF THE POSITION ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. GOODWILL NCW HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN INTEREST OF COMMUNITY FOUNDATION 295,933. RELATED ORGANIZATION REVENUE 328,992. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENT EXPENSES -38,394. FUNDRAISING EXPENSES -195,110. COST OF GOODS SOLD -3,166,463. RENTAL ELIMINATION 186,804. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSES 38,394. COST OF GOODS SOLD 3,166,463. FUNDRAISING EXPENSES 195,110. RELATED ORGANIZATION EXPENSES 217,702. PART XII, LINE 4B - OTHER ADJUSTMENTS: RENTAL ELIMINATION 186,804. PART XI AND XII GOODWILL INDUSTRIES OF NORTH CENTRAL WISCONSIN RECEIVES A CONSOLIDATED AUDIT WHICH INCLUDES GOODWILL INDUSTRIES OF NORTH CENTRAL WISCONSIN, GOODWILL INDUSTRIES DEVELOPMENT CORPORATION, AND MONEY MANAGEMENT EDUCATION ASSOCIATES. NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICES SALES OF INVENTORY 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART I, LINE 2: GOODWILL NCW SELLS POST RETAIL SALES TO VARIOUS CUSTOMERS WITHIN THE SALVAGE MARKET. IN 2024, THIS INCLUDED SOME CANADIAN FIRMS. GALA 217430 186535 30895 1400 45556 41956 106198 217430 186535 30895 1400 45556 41956 106198 195110 -164215 SCHEDULE G, PART II GOODWILL NCW HOSTED ITS ANNUAL GALA IN 2024 (PLEASE SEE SCHEDULE G). DUE TO HOW THIS SCHEDULE REPORTS CONTRIBUTIONS, A LOSS IS SHOWN, HOWEVER THE GALA ACTUALLY GENERATED $22,320 OF CONTRIBUTIONS AFTER EXPENSES TO ADVANCE THE MISSION. 1 CERTIFICATE ASSISTANCE 24253 408202 SALE PRICE OF RETAIL GOODS VOUCHERS FOR INDIVIDUALS TO PURCHASE CLOTHING AND OTHER GOODS PART I, LINE 2: GOODWILL'S GOOD NEIGHBOR PROGRAM IS MONITORED BY THE CERTIFICATES THAT ARE GIVEN TO OTHER LOCAL SOCIAL SERVICE AGENCIES. PART III, LINE 1: THE GOOD NEIGHBOR PROGRAM IS ONE WAY GOODWILL PARTNERS WITH COMMUNITY ORGANIZATIONS. THROUGH THIS PROGRAM GOODWILL PROVIDES EMERGENCY ASSISTANCE ON A REFERRAL BASIS ONLY TO AGENCY CLIENTS, ALLOWING THEM TO SELECT PRODUCTS FROM OUR STORES TO MEET BASIC NEEDS. X X X X X X 0 0 0 0 0 0 0 0 0 CHRISTIAN HESS PRESIDENT & CEO 383376 0 0 0 300 0 17251 0 4288 0 405215 0 0 0 SABRINA KLOEHN CFO 258398 0 0 0 300 0 12942 0 4434 0 276074 0 0 0 ANNA WILCOX CHIEF MISSION OFFICER 240479 0 0 0 300 0 12180 0 14638 0 267597 0 0 0 KATRINA VAN GOMPEL CHIEF OPERATING OFFICER 243163 0 0 0 300 0 9816 0 3270 0 256549 0 0 0 LAURIE COLLINS VP OF HUMAN RESOURCES 162068 0 0 0 477 0 8528 0 29477 0 200550 0 0 0 PAUL STREI DIRECTOR OF INFORMATION TE 159579 0 0 0 690 0 8431 0 30006 0 198706 0 0 0 JAKE LEPKE DIRECTOR OF FACILITIES MANAGEMENT AN 152261 0 0 0 0 0 8022 0 29068 0 189351 0 0 0 KRISTEN RIHN VP OF RETAIL 159216 0 0 0 353 0 6382 0 3440 0 169391 0 0 0 PART II NONTAXABLE BENEFITS INCLUDE PRE-TAX MEDICAL AND DEPENDENT CARE, AND EMPLOYER PROVIDED HEALTH, LIFE, AND DISABILITY PREMIUMS. RETIREMENT AND OTHER DEFERRED COMPENSATION ARE THE DISCRETIONARY MATCHING CONTRIBUTION FROM THE ORGANIZATION FOR THE DEFINED CONTRIBUTION PENSION PLAN. A WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 391337855 2019-12-20 19505022 LAND AND BUILDING, REFINANCE 0 1 0 A 9860807 19505022 173016 2017 1 0 1 1 A 0 1 0 0 0.03000 0.03000 0 0 0 A 0 1 0 0 0 0 0 0 0 A 1 X DONATED INVENTORY 1 39987360 NET DONATED GOODS LE 2 0 1 0 FORM 990, PART VI, SECTION A, LINE 3 AN EXTERNAL FIRM, NORTHERN TRUST, SERVES AS OUTSOURCED CHIEF INVESTMENT OFFICER, FOLLOWING THE INVESTMENT POLICIES AGREED UPON BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. PRIOR TO THE FORM BEING FILED, THE CFO AND CONTROLLER COMPLETE AN EXTENSIVE REVIEW. THE 990 IS THEN PROVIDED TO THE FULL BOARD FOR REVIEW. ONCE BOARD HAS HAD OPPORTUNITY TO REVIEW THE FINANCE AND AUDIT COMMITTEE WILL APPROVE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS SENT TO ALL BOARD DIRECTORS ANNUALLY TO SIGN. BOARD DIRECTORS AND MANAGEMENT COMPLETE QUESTIONNAIRES EACH YEAR WHICH ARE REVIEWED BY DESIGNATED INDIVIDUALS. THE BOARD AND MANAGEMENT ARE PROACTIVELY MADE AWARE OF ANY POTENTIAL CONFLICTS OF INTEREST THAT ARE DISCLOSED ON THE ANNUAL QUESTIONNAIRES. SHOULD THERE BE AN ISSUE OF CONFLICT OR A POTENTIAL CONFLICT, THE BOARD MEMBER DISCLOSES AND REFRAINS FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15 GOODWILL NCW COMPLIES WITH ALL IRS STANDARDS IN RELATION TO EXECUTIVE COMPENSATION AND INTERMEDIATE SANCTIONS. GOODWILL NCW UTILIZES A RIGOROUS PROCESS IN ORDER TO ENSURE THAT WE HIRE AND RETAIN THE NECESSARY LEADERSHIP AND TALENT TO BE ABLE TO CONTINUE TO EFFECTIVELY SERVE AND FINANCIALLY SUSTAIN THE SKILL-BUILDING, SUSTAINED EMPLOYMENT AND IMPROVED FINANCIAL STABILITY SERVICES PROVIDED TO OUR COMMUNITY. THE CEO IS RESPONSIBLE AND ACCOUNTABLE FOR THE EFFECTIVENESS AND LONG-TERM SUSTAINABILITY OF THE ORGANIZATION. THE GOALS OF THE CEO REVOLVE AROUND MISSION IMPACT GOALS INCLUDING SUSTAINED EMPLOYMENT AND IMPROVED FINANCIAL STABILITY AS WELL AS STRENGTHENING THE SOCIAL ENTERPRISE BUSINESS, BRAND, PUBLIC POLICY INITIATIVES AND LEADERSHIP DEVELOPMENT. THE EXECUTIVE COMMITTEE OF THE GOODWILL NCW BOARD OF DIRECTORS DETERMINES THE CEO'S SALARY AND, IN DOING SO, TAKES INTO ACCOUNT THE COMPLEXITIES OF THE CEO'S JOB BASED ON THE STRATEGIC PLAN, LEADERSHIP, AND ORGANIZATIONAL PERFORMANCE. THE EXECUTIVE COMMITTEE REVIEWS THE CEO'S COMPENSATION WITHIN THE CONTEXT OF THE ORGANIZATION'S REVENUES, SERVICES TO PEOPLE, AND OVERALL IMPACT ON THE COMMUNITY. THE BOARD SETS THE CEO'S SALARY USING A CLEAR PROCESS AND COMPENSATION BEST PRACTICES INCLUDING A COMPARATIVE ANALYSIS OF SIMILARLY SIZED ORGANIZATIONS TO UNDERSTAND THE HIGHLY COMPETITIVE MARKET FOR SKILLED EXECUTIVE LEADERSHIP. THE EXECUTIVE COMMITTEE RELIES ON OUTSIDE EXPERTISE AND INDEPENDENT DATA FROM COMPDATA, NONPROFIT TIMES AND COMPANALYST TO INFORM COMPENSATION LEVELS. THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS MET AT THE END OF 2024 TO REVIEW THE INFORMATION, MAKE ITS DETERMINATION, AND DOCUMENT THE BASIS FOR THEIR DETERMINATION. THE COMMITTEE IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO COMPENSATION ARRANGEMENTS. AT LEAST ONCE A YEAR A MARKET SURVEY IS CONDUCTED USING EXTERNAL THIRD-PARTY DATA TO ENSURE ROLES ARE APPROPRIATELY COMPENSATED AND REMAIN IN LINE WITH THE MARKET. COMMONLY USED DATA SOURCES INCLUDE US RETAIL (MERCER SURVEY) NOT-FOR-PROFIT (COMP DATA SURVEY) AND LOCAL GEOGRAPHIC DATA (KERBER ROSE SURVEY). FORM 990, PART VI, SECTION C, LINE 19 CONSOLIDATED FINANCIAL STATEMENTS ARE POSTED ON THE GOODWILL INDUSTRIES OF NORTH CENTRAL WISCONSIN, INC. WEBSITE. 990S ARE AVAILABLE ON THE GUIDESTAR WEBSITE AND THIS INFORMATION IS ALSO AVAILABLE UPON REQUEST. GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST POLICIES ARE NOT AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: CHANGE IN INTEREST IN COMMUNITY FOUNDATIONS 295,933. NCW LANDHOLDINGS LLC 1800 APPLETON ROAD MENASHA WI 54952 921391233 LAND HOLDING WI 100 100 GOODWILL INDUSTRIES OF NORTH CENTRAL WISCONSIN INC GOODWILL INDUSTRIES DEVELOPMENT CORPORATION 1800 APPLETON RD MENASHA WI 54952 510211215 HOLD TITLE TO REAL ESTATE WI 501(C)(3) LINE 12A, I GOODWILL INDUSTRIES OF NORTH CENTRAL WISCONSIN INC 1 MONEY MANAGEMENT EDUCATION ASSOCIATES INC 1800 APPLETON RD MENASHA WI 54952 391991425 PERSONAL FINANCE PROGRAMS FOR FINANCIAL STABILITY WI 501(C)(3) LINE 10 GOODWILL INDUSTRIES OF NORTH CENTRAL WISCONSIN INC 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 GOODWILL INDUSTRIES DEVELOPMENT CORPORATION (GIDC) K 186804 REASSIGN LEASE PART V, LINE I GOODWILL NCW GIFTS THE USE OF SPACE AND OTHER EXPENSES RELATED TO THE USE OF THE SPACE TO GOODWILL DEVELOPMENT CORPORATE (GWD) AND MONEY MANAGEMENT EDUCATION ASSOCIATES (MMEA). GOODWILL NCW ALSO GIFTS MANAGEMENT AND GENERAL SERVICES (ACCOUNTING, FACILITIES, MARKETING, IT AND HUMAN RESOURCES) TO GWD AND MMEA. THE VALUE FOR THESE MANAGEMENT AND GENERAL SERVICES ARE NOT RECORDED ON THE FINANCIAL STATEMENTS OF ANY OF THE ORGANIZATIONS. OTHER - THE BOARDS OF DIRECTORS FOR GOODWILL INDUSTRIES NCW, GOODWILL DEVELOPMENT AND MONEY MANAGEMENT EDUCATION ASSOCIATION ARE IDENTICAL.