2019-05-14T18:49:35-05:00 2018-06-30 GRANT THORNTON LLP 1100 PEACHTREE STREET SUITE 1200 ATLANTA GA 30309 990 2017-07-01 208351046 GOODWILL OF NORTH GEORGIA INC % PAUL JORDAN GOOD 4044209900 2201 LAWRENCEVILLE HWY STE 300 Decatur GA 30033 PAUL JORDAN CFO 4044209914 2019-05-14 true Michele N Melchior P00488037 4043302000 2019-05-14 209.220.136.124 67075320191345000014 2019-05-14 P EAC8500B00E7285B0C18CD656397BB81197149A9 B192368D9576C458E10156EBF03A9A3552F6B95F 2017 2019-02-21 02:37:17Z KEITH T PARKER 2201 Lawrenceville Highway Suite 3 Decatur GA 30033 537070231 false X www.GoodwillNG.org X 2007 GA THE ORGANIZATION EXISTS TO PROVIDE EMPLOYMENT, REHABILITATIVE SERVICES, JOB TRAINING, AND JOB PLACEMENT SERVICES FOR PERSONS WITH DISABILITIES OR DISADVANTAGING CONDITIONS. 17 17 5461 62 -14629 -18280 135679833 138882446 703192 761257 11768476 6085706 0 0 148151501 145729409 26272 59322 0 0 77969635 82541961 0 0 1325282 56742046 58306752 134737953 140908035 13413548 4821374 197017049 201430440 79141213 75471403 117875836 125959037 X THE ORGANIZATION EXISTS TO PROVIDE EMPLOYMENT, REHABILITATIVE SERVICES, JOB TRAINING, AND JOB PLACEMENT SERVICES FOR PERSONS WITH DISABILITIES OR DISADVANTAGING CONDITIONS. false false 109392550 59322 STORE SALES - GOODWILL OF NORTH GEORGIA'S MISSION IS TO PUT PEOPLE TO WORK. WE ACHIEVE THIS BY PROVIDING A VAST ARRAY OF JOB TRAINING AND EMPLOYMENT SERVICES TO THOUSANDS OF INDIVIDUALS EACH YEAR. IN FISCAL YEAR 2018, WE SERVED 3,060,871 DONORS AT 58 COLLECTION SITES AND SERVED 7,547,812 CUSTOMERS AT 60 GOODWILL STORES. THE PROCEEDS FROM OUR DONATED GOODS PROGRAM HELP FUND OUR MISSION-RELATED PROGRAMS, SERVICES, THIRTEEN CAREER CENTERS ACROSS NORTH GEORGIA, AND CAREERCONNECTOR.ORG. OUR STORES ALSO SERVE AS REAL-WORLD ON-THE-JOB TRAINING SITES FOR SOME OF OUR PROGRAM PARTICIPANTS. 15530800 139212 VOCATIONAL SERVICES - PROGRAMS AND SERVICES INCLUDE JOB TRAINING THROUGH REAL-WORLD EXPERIENCE, JOB COACHING AND CONTINUED SUPPORT AFTER EMPLOYMENT. WE ALSO OFFER VOCATIONAL TRAINING IN CONSTRUCTION, FORKLIFT, CUSTODIAL/FLOOR TECHNOLOGY, AND HOSPITALITY. OUR SELF-EMPLOYMENT PROGRAM HELPS ASPIRING ENTERPRENEURS LEARN ESSENTIAL BUSINESS SKILLS AND COMPLETE A BUSINESS PLAN. IN FISCAL YEAR 2018, WE SERVED 50,872 PEOPLE AND HELPED 24,902 INDIVIDUALS FIND A JOB OR START A BUSINESS. ADDITIONALLY WE OPERATE 13 CAREER CENTERS WHICH ARE OPEN TO THE GENERAL PUBLIC AND EQUIPPED WITH THE STAFF AND RESOURCES NEEDED FOR JOB SEARCH OR BUSINESS DEVELOPMENT. OUR PARTICIPANTS AND JOB-SEEKERS INCLUDE PEOPLE WHO ARE HAVING A HARD TIME FINDING WORK BECAUSE OF PHYSICAL, COGNITIVE, AND EMOTIONAL DISABILITIES; POVERTY; LACK OF WORK EXPERIENCE AND MARKETABLE SKILLS; SUBSTANCE ABUSE; EX-OFFENDER STATUS AND A VARIETY OF OTHER REASONS. 344196 SALVAGE - NOT ALL GOODS DONATED TO OUR MISSION ARE OF THE QUALITY THAT CAN BE SOLD IN OUR THRIFT OPERATIONS. ADDITIONALLY, NOT ALL DONATED GOODS THAT ARE PLACED IN OUR THRIFT STORES FOR SALE ARE PURCHASED. IN ORDER TO CAPTURE AS MUCH REVENUE AS WE CAN FROM IN KIND DONATIONS USED TO FUND OUR MISSION, A SECONDARY SALVAGE MARKET IS UTILIZED. THE PROCEEDS REALIZED FROM THESE UNSALABLE GOODS ARE ANOTHER REVENUE SOURCE TO FUND MISSION ACTIVITIES PERFORMED BY THE AGENCY. 1715145 622045 FACILITIES MANAGEMENT 1715145 622045 126982691 true false false false false false false false false true true false false false true true false false false false true false false false false false false false false true true false false false false false false false false false false true false false false false true true true false false true 827 0 true 5461 true true true false false false false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true true false GA X X PAUL JORDAN 4044209914 2201 LAWRENCEVILLE HIGHWAY SUITE 3 Decatur GA 30033 X PARKER KEITH-DIR THRU 1017 PRESIDENT & CEO (FROM 11/2017) 38.0 2.0 X X 78436 0 7013 O'CONNELL TIMOTHY TREASURER 1.75 0.25 X X 0 0 0 HARRELL B AUBREY DIRECTOR 0.75 0.25 X 0 0 0 CARRERAS EDUARDO CHAIR EMERITUS 1.75 0.25 X X 0 0 0 AZAR MARC CHAIR 1.75 0.25 X X 0 0 0 BYRD JR RICHARD DIRECTOR 0.75 0.25 X 0 0 0 ELLIS JOHANNA DIRECTOR 0.75 0.25 X 0 0 0 HALPERN KIRK DIRECTOR 0.75 0.25 X 0 0 0 KESSINGER GEORGE DIRECTOR 0.75 0.25 X 0 0 0 TATUM ANTHONY P SECRETARY 1.75 0.25 X X 0 0 0 KING DANIEL DIRECTOR 0.75 0.25 X 0 0 0 BOWEN JANINE ANTHONY VICE CHAIR 1.75 0.25 X X 0 0 0 FADER LEWIS N DIRECTOR 0.75 0.25 X 0 0 0 MERIWETHER CHARLES DIRECTOR 0.75 0.25 X 0 0 0 JENKINS GLYNN DIRECTOR 0.75 0.25 X 0 0 0 HOFFMAN MARK DIRECTOR 0.75 0.25 X 0 0 0 TKAC PAULA DIRECTOR 0.75 0.25 X 0 0 0 PHINNEY ALLEN DIRECTOR 0.75 0.25 X 0 0 0 BISHOP RAYMOND W PRESIDENT (THRU 10/2017) 38.0 2.0 X 1758688 0 29260 JORDAN PAUL A VP-FINANCE & IT 39.5 0.5 X 366703 0 26610 SWEARINGEN PAULA VP-DONOR SERVICES (THRU 5/18) 40.0 0.0 X 724857 0 20910 CORNETT CHERYL VP-CAREER SERVICES (Thru 5/17) 39.0 1.0 X 219253 0 12123 STAUP ANGELA L VP - HUMAN RESOURCES 39.0 1.0 X 193456 0 10898 ARMSTRONG ELAINE VP - MARKETING 39.5 0.5 X 269595 0 26717 PARRY SCOTT A VP - FACILITY SERVICES 1.0 39.0 X 0 286792 24263 KENNEDY KEITH SR. DIRECTOR RETAIL OPERATIONS 1.0 1.0 X 172732 0 1233 EAST JR BRIAN SR. DIRECTOR RETAIL OPERATIONS 39.0 1.0 X 178739 0 25456 VYAS KUNAL SR. DIRECTOR- IT OPERATIONS 40.0 0.0 X 152357 0 20441 TAYLOR JENNY - Sr Dir Career Svc (Thru 1/18); VP, Career Svcs 39.0 1.0 X 168923 0 21292 PRYOR MICHAEL SR. DIR. - RETAIL DEVELOPMENT 40.0 0.0 X 135838 0 11147 KUHLMANN MYNDI SR DIR CAREER SVCS (AS of 4/17) 40.0 0.0 X 124594 0 9894 MAY ELOISE SR DIR LEASING/WC (As of 4/17) 40.0 0.0 X 116983 0 21733 HAMMOCK MEDDA SR. DIR. - ACCOUNTING 40.0 0.0 X 115565 0 9939 MCLEAN JOANN DIRECTOR, ECONOMIC DEVELOPMENT 40.0 0.0 X 104396 0 12830 4881115 286792 291759 26 false true false THE ULTIMATE SOFTWARE PO BOX 930953 ATLANTA GA 311930953 HR&PAYROLL SOFTWARE 992466 INGLES MARKETS INC 7 New Leicester Hwy ASHEVILLE NC 28806 RENT 719110 MR BUILD SERVICES LLC 485 BUFORD DRIVE SUITE 313 LAWRENCEVILLE GA 30046 Cleaning Services 581968 SKYLINE SEVEN REAL ESTATE LLC 800 MT Vernon Hwy NE STE 425 ATLANTA GA 30328 Rent 508062 MIMMS ENTERPRISES 780 Old Roswell Pl 100 ROSWELL GA 30076 RENT 487290 61 X 290047 3044151 135548248 133802601 138882446 REVENUE - FACILITY CONTRACTS 622045 622045 REVENUE - VOCATIONAL SERVICES 139212 139212 761257 2944528 -17882 2962410 0 0 0 0 0 394454000 28000 391324925 15897 3129075 12103 3141178 3253 3137925 0 0 0 0 0 0 0 0 0 0 145729409 761257 -14629 6100335 59322 59322 0 0 0 4654714 1580744 2735190 338780 0 62785161 58994625 3373529 417007 970297 686481 254414 29402 9319719 9017564 269477 32678 4812070 4379731 389310 43029 0 156210 79976 74806 1428 203128 6667 196461 0 0 297899 297899 3229398 2504619 528048 196731 1887769 1705000 88781 93988 9354405 8659364 665469 29572 2307810 852108 1444800 10902 0 29841524 29452217 389307 2490349 2343839 106198 40312 0 663234 432788 172920 57526 1602061 1602061 0 5895806 5404644 490201 961 665942 538842 127100 OTHER EXPENSES 671217 284160 354091 32966 AFFILIATE REIMBURSEMENT -960000 0 -960000 0 140908035 126982691 12600062 1325282 1296917 3530582 0 0 298435 196783 2807138 2650553 0 0 0 0 0 0 1310400 1272913 3033710 2966396 123275534 43960853 81989716 79314681 100593998 103329000 4483517 6927000 0 0 0 0 1203218 1242532 197017049 201430440 15533649 18625835 0 0 277760 415929 30294248 28155375 0 0 0 0 0 0 24374255 21994933 8661301 6279331 79141213 75471403 X 117218045 125301246 0 0 657791 657791 117875836 125959037 197017049 201430440 X 4821374 2253529 1008298 X false true X true true true X 114849430 131673266 134486816 135679833 138882446 655571791 0 0 114849430 131673266 134486816 135679833 138882446 655571791 0 655571791 2156813 2825937 2756142 2646541 2944528 13329961 0 0 668901752 5897593 0.98007 0.98160 X 657791 48000 48000 657791 657791 63000 63000 657791 657791 23000 23000 657791 657791 25000 25000 657791 657791 40000 40000 657791 1.00000 false false 18108710 18108710 48147953 7406993 40740960 28774685 19391235 9383450 19181925 12027615 7154310 9062261 5135010 3927251 79314681 0 WORKER'S COMPENSATION LIABILITY 2800865 DEFERRED COMPENSATION 1738822 ACCRUED LOSS ON SWAPS 1151134 DUE TO GOODWILL INDUSTRIES OF N. GA 588510 6279331 X INTENDED USES OF ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 THE ORGANIZATION INVESTS THE DONOR-RESTRICTED ENDOWMENT FUND IN SHORT-TERM FIXED INCOME INVESTMENTS AND APPROPRIATES THE INVESTMENT EARNINGS FOR EXPENDITURE WHEN THE INCOME IS EARNED. LIABILITY FOR UNCERTAIN TAX POSITION (ASC 740) SCHEDULE D, PART X, LINE 2 TAX EXEMPT STATUS THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. FASB ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, INCOME TAXES, ESTABLISHES THE CRITERION THAT AN INDIVIDUAL TAX POSITION HAS TO MEET FOR SOME OR ALL OF THE BENEFITS OF THAT POSITION TO BE RECOGNIZED IN THE ORGANIZATION'S COMBINED FINANCIAL STATEMENTS. UNDER ASC 740, THE ORGANIZATION IS REQUIRED TO DETERMINE THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN ITS TAX POSITION FOLLOWING AN IRS AUDIT. THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF ASC 740 AND HAS APPLIED THIS CRITERION TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINS OPEN. TAX YEARS OPEN TO EXAMINATION BY TAX AUTHORITIES UNDER THE STATUTE OF LIMITATIONS INCLUDE FISCAL 2015 THROUGH 2018. THE ORGANIZATION HAS DETERMINED THAT ITS TAX POSITIONS SATISFY THE MORE LIKELY THAN NOT CRITERION AND THAT NO PROVISION FOR INCOME TAXES IS REQUIRED AS OF JUNE 30, 2018 FOR UNCERTAIN TAX POSITIONS. Central America and the Caribbean Investments 5676352 5676352 5676352 true false true true false false X X X X X false true false false false false false true false BISHOP RAYMOND W PRESIDENT (THRU 10/2017) 458141 0 237000 0 1063547 0 16200 0 13060 0 1787948 0 1031835 0 JORDAN PAUL A VP-FINANCE & IT 296564 0 59441 0 10698 0 11111 0 15499 0 393313 0 0 0 SWEARINGEN PAULA VP-DONOR SERVICES (THRU 5/18) 378223 0 110239 0 236395 0 17947 0 2963 0 745767 0 230629 0 CORNETT CHERYL VP-CAREER SERVICES (Thru 5/17) 169413 0 41300 0 8540 0 8305 0 3818 0 231376 0 0 0 STAUP ANGELA L VP - HUMAN RESOURCES 190769 0 0 0 2687 0 10851 0 47 0 204354 0 0 0 ARMSTRONG ELAINE VP - MARKETING 221537 0 44640 0 3418 0 11218 0 15499 0 296312 0 0 0 PARRY SCOTT A VP - FACILITY SERVICES 0 232752 0 46640 0 7400 0 948 0 23315 0 311055 0 0 KENNEDY KEITH SR. DIRECTOR RETAIL OPERATIONS 166697 0 6000 0 35 0 0 0 1233 0 173965 0 0 0 EAST JR BRIAN SR. DIRECTOR RETAIL OPERATIONS 167792 0 6000 0 4947 0 10304 0 15152 0 204195 0 0 0 VYAS KUNAL SR. DIRECTOR- IT OPERATIONS 137804 0 12500 0 2053 0 5981 0 14460 0 172798 0 0 0 TAYLOR JENNY - Sr Dir Career S (Thru 1/18); VP, Career Svcs 156375 0 9896 0 2652 0 6591 0 14701 0 190215 0 0 0 ACCRUED DEFERRED COMPENSATION SCHEDULE J, PART I, LINE 4B THE 457(F) PLAN BEGINS TO PAYOUT FOLLOWING A VESTING PERIOD THAT VARIES BY OFFICER YEARS OF SERVICE AND AGE. THE LAST VESTED PAYOUT WILL BE IN 2018. THE FOLLOWING PEOPLE PARTICIPATED IN THE PLAN: RAYMOND W. BISHOP, PAUL A. JORDAN, PAULA SWEARINGEN, KEITH PARKER, SCOTT PARRY, ELAINE ARMSTRONG, ANGELA STAUP AND TAYLOR JENNY. THE 2017 PAYOUTS ARE AS FOLLOWS: BISHOP, RAYMOND W. $ 1,031,835 PAULA SWEARINGEN $ 230,629 Schedule J, Part I, Line 7 NON-FIXED PAYMENTS EACH YEAR, THE COMPENSATION COMMITTEE OF THE BOARD, WITH THE ASSISTANCE OF AN INDEPENDENT COMPENSATION CONSULTANT EVALUATES THE COMPENSATION OF THE PRESIDENT AND OTHER OFFICERS BY REVIEWING OUTSIDE MARKET DATA OF OTHER ORGANIZATIONS OF SIMILAR SIZES AND REVENUE. THE COMMITTEE LOOKS AT NATIONAL DATA PLUS LOCAL NONPROFIT DATA. SEVERAL YEARS AGO A DEFERRED COMPENSATION PLAN WAS INITIATED WITH CONTRIBUTIONS BASED ON LENGTH OF EMPLOYMENT. THIS WAS INTENDED TO REFLECT THE YEARS THERE WAS NOT AN APPROPRIATE RETIREMENT VEHICLE AVAILABLE. THOSE WITH FEWER YEARS OF SERVICE HAVE LOWER LEVELS OF CONTRIBUTION. A Development Authority of Cherokee County 581374840 164218CR8 2008-08-26 4800000 Construction - Cherokee false false false B Development Authority of Gwinnett County 581293808 403720CU7 2009-02-05 5000000 Construction - Gwinnett false false false C West Georgia Joint Development Authority 770633349 000000000 2009-12-12 3800000 Construction - Paulding false false false D Development Authority of Fulton County 581506878 000000000 2010-01-28 7000000 Construction - Fulton false false false A 720000 0 4800000 0 0 0 96000 0 0 4704000 0 0 2008 false false true true B 500000 0 5000000 0 251141 0 100000 0 0 4618381 30478 0 2010 false false true true C 509000 0 3800000 0 34445 0 76000 0 0 3689555 0 0 2009 false false true true D 891000 0 7000000 0 111023 0 74964 0 0 6814013 0 0 2010 false false true true A false false false false 0 true false false true B false false false false 0 true false false true C false false false false 0 true false false true D false false false false 0 true false false true A false false true false true true SunTrust 19. false false false 0 false true B false false true false true true BB&T 19. false false false 0 false true C false false true false true true BB&T 19.3 false false false 0 false true D false false true false true true SunTrust 19.5 false false false 0 false true A true B true C true D true Bond Issues CERTAIN BOND ISSUES DO NOT HAVE A CUSIP NUMBER BECAUSE THEY ARE BANK-FINANCED BONDS. A CUSIP NUMBER OF 000000000 HAS BEEN PLACED IN COLUMN (C) TO FULFILL E-FILING REQUIREMENTS AND SHOULD BE DISREGARDED FOR ANY OTHER PURPOSE. A Development Authority of Floyd County 237182908 000000000 2011-06-08 3300000 Construction - Floyd false false false B Development Authority of Forsyth County 582390514 000000000 2011-06-08 4900000 Construction - Forsyth false false false C Development Authority of Fulton County 581506878 000000000 2012-11-15 6000000 Construction - Fulton false false false A 658000 0 3300000 0 39330 0 66000 0 0 0 3194670 0 2011 false false true true B 977000 0 4900000 0 98563 0 79239 0 120862 4601337 0 0 2012 false false true true C 126000 0 6000000 0 391558 0 108678 0 0 5499764 0 0 2012 false false true true A false false false false 0 true false false true B false false false false 0 true false false true C false false false false 0 true false false true A false false true false true false 0 false 0 false true B false false true false true false 0 false 0 false true C false false true false true false 0 false 0 false true A true B true C true X 7915483 RESALE VALUE X 93051546 RESALE VALUE X MISC ITEMS 0 32835572 SEE PART II false true false MISC ITEMS SCHEDULE M, PART 1, LINE 25 THE ORGANIZATION RECIEVES NUMEROUS OTHER ITEMS. DUE TO THE VOLUME RECEIVED, WE ARE UNABLE TO COUNT THE EXACT NUMBER OF DONATIONS. FORM 990 REVIEW PROCESS Form 990, Part VI, Line 11b THE ORGANIZATION PREPARES ITS FROM 990 WITH THE ASSISTANCE OF ITS PUBLIC ACCOUNTING FIRM. THE FORM 990 IS THEN REVIEWED BY THE AUDIT COMMITTEE, THE FINANCE COMMITTEE, THE SENIOR DIRECTOR OF ACCOUNTING, BOARD CHAIRMAN, CFO AND PRESIDENT OF THE ORGANIZATION. A COPY OF THE RETURN IS MADE AVAILABLE TO THE ORGANIZATION'S BOARD PRIOR TO FILING. CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT Form 990, Part VI, Line 12c ON-GOING SELF DISCLOSURE OF CONFLICTS OF INTERST ARE MADE DURING MEETINGS. SIGNED CONFLICT OF INTEREST STATEMENTS ARE OBTAINED FOR EACH DIRECTOR. IF A CONFLICT IS IDENTIFIED, IT IS BROUGHT TO THE ATTENTION OF MANAGEMENT AND THE EXECUTIVE COMMITTEE OF THE BOARD. PROCESS FOR DETERMINING COMPENSATION Form 990, Part VI, Line 15a EACH YEAR, THE COMPENSATION COMMITTEE OF THE BOARD, WITH THE ASSISTANCE OF AN INDEPENDENT COMPENSATION CONSULTANT EVALUATES THE COMPENSATION OF THE PRESIDENT AND OTHER OFFICERS BY REVIEWING OUTSIDE MARKET DATA OF OTHER ORGANIZATIONS OF SIMILAR SIZES AND REVENUE. THE COMMITTEE LOOKS AT NATIONAL DATA PLUS LOCAL NONPROFIT DATA. SEVERAL YEARS AGO A DEFERRED COMPENSATION PLAN WAS INITIATED WITH CONTRIBUTIONS BASED ON LENGTH OF EMPLOYMENT. THIS WAS INTENDED TO REFLECT THE YEARS THERE WAS NOT AN APPROPRIATE RETIREMENT VEHICLE AVAILABLE. THOSE WITH FEWER YEARS OF SERVICE HAVE LOWER LEVELS OF CONTRIBUTION. HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC FORM 990, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. COMPENSATION FORM 990, PART VII, LINE 1A IN 2017, GOODWILL OF NORTH GEORGIA RECEIVED $483,543 FROM GOODWILL INDUSTRIES OF NORTH GEORGIA FOR REIMBURSEMENT FOR THE COMPENSATION OF SCOTT A PARRY AND ERNEST FINLEY. FORM 990, PART VII KEITH PARKER WAS A VOTING BOARD MEMBER UNTIL OCTOBER 2017. AT WHICH TIME HE BECAME PRESIDENT OF THE ORGANIZATION AND NON-VOTING. CONTRIBUTIONS VERSUS SALE PART VIII GOODWILL OF NORTH GA, INC. RECEIVES DONATIONS OF GOODS THAT ARE LATER SOLD TO CONSUMERS. THE SALES PRICE IS RECORDED AS THE CONTRIBUTION AMOUNT. OTHER CHANGES IN NET ASSETS PART XI, LINE 9 GAIN ON INTEREST RATE SWAPS $1,008,298. Goodwill Industries of North GA Inc 2201 Lawrenceville Highway Suite 3 Decatur GA 30033 580566193 Job Placement GA 501(c)(3) 09 NA true false false false false false false false false false false false false false false true false true false false GOODWILL OF NORTH GEORGIA INC O 483543 see part ix GOODWILL OF NORTH GEORGIA INC Q 476457 see part ix GOODWILL INDUSTRIES OF NORTH GEORGIA, INC. SCHEDULE R, PART V, LINE 2(D) THE ORGANIZATION HAS DETERMINED AN APPROPRIATE PERCENTAGE OF OVERHEAD COST THAT SHOULD BE REIMBURSED FROM GOODWILL INDUSTRIES OF NORTH GEORGIA, INC. ("GING") TO GOODWILL OF NORTH GEORGIA, INC. ("GNG") FOR SERVICES THAT ARE PROVIDED BY GNG TO GING.