2013-11-12T10:12:26-06:00 2013-06-30 351489521 GREENWALT CPAS INC 5342 W VERMONT STREET INDIANAPOLIS IN 46224 990 2012-07-01 200749885 GOODWILL EDUCATION INITIATIVES INC GOOD 3175244268 1635 W MICHIGAN ST INDIANAPOLIS IN 46222 DANIEL J RILEY 3175244268 2013-11-11 1 AMANDA MEKO CPA P01062615 3172412999 2012 2016-02-24 21:20:13Z DANIEL J RILEY 1635 W MICHIGAN ST INDIANAPOLIS IN 46222 19129996 0 X WWW.INDIANAPOLISMET.ORG; WWW.THEEXCELCENTER.ORG X 2004 IN TO PROVIDE EDUCATIONAL OPPORTUNITIES THROUGH ONE OR MORE CHARTER SCHOOLS. SEE SCHEDULE O. 9 9 230 9 0 0 12425533 18526535 380136 505859 0 0 27905 97602 12833574 19129996 0 169044 0 0 7548183 10336402 0 0 0 4239031 6743534 11787214 17248980 1046360 1881016 7156751 6530428 4732084 2148881 2424667 4381547 X TO PROVIDE EDUCATIONAL OPPORTUNITIES DESIGNED TO ENABLE YOUNG PEOPLE AND ADULTS TO ENHANCE THEIR SUCCESS IN LIFE AND WORK; TO DEVELOP, OWN, AND OPERATE ONE OR MORE CHARTER SCHOOLS. 1 0 14305764 169044 505859 SEE SCHEDULE O. 14305764 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 75 0 1 230 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X DANIEL J RILEY 3175244203 1635 W MICHIGAN ST INDIANAPOLIS IN 46222 FRED C TUCKER III 1.00 X 0 0 0 JEFFREY A HARRISON 1.00 X 0 0 0 C PERRY GRIFFITH JR 1.00 X X 0 0 0 BRUCE M JACOBSON 1.00 X 0 0 0 HOLLY HILL BROOKS 1.00 X X 0 0 0 JUAN GONZALEZ 1.00 X 0 0 0 GINA DELSANTO PHD 1.00 X X 0 0 0 MICHAEL O'CONNOR 1.00 X 0 0 0 GWEN A FOUNTAIN 1.00 X 0 0 0 JAMES M MCCLELLAND 1.00 40.00 X 0 417936 48411 DANIEL J RILEY 1.00 40.00 X 0 189393 22615 SCOTT BESS 40.00 X 157700 0 27791 BETSY DELGADO 40.00 X 106796 0 20823 SCHAUNA FINDLAY 40.00 X 112324 0 20811 ROBERT MOSES 40.00 X 103714 0 21070 480534 607329 161521 4 0 1 0 VISION THREE LLC 330 N COLLEGE AVE INDIANAPOLIS IN 46202 TECHNOLOGY SERVICES 121863 1 117500 17081218 1327817 18526535 GOV'T CONTRACTS/FEES 611710 458132 458132 STUDENT FEES 611710 47727 47727 505859 MISCELLANEOUS REVENUE 900099 97602 97602 97602 19129996 505859 0 97602 169044 169044 509357 223534 285823 7255399 6951717 303682 450397 417330 33067 1482262 1326965 155297 638987 597274 41713 5323 5323 114085 114085 934924 901274 33650 379 379 573735 573735 291708 291708 1081803 1081803 57251 56915 336 117873 117873 1033630 1033630 29054 29054 LOSS-CHANGE IN STATE RE 1068595 1068595 EDUCATIONAL SERVICES 589948 589948 TRANSPORTATION 266937 266937 OTHER EXPENSES 208283 201514 6769 370006 370006 17248980 14305764 2943216 0 443422 2686150 4780075 1425660 103205 97952 5274759 2954093 1830049 2320666 7156751 6530428 575626 1215469 3820126 425000 336332 508412 4732084 2148881 X 2131830 4209656 292837 171891 0 0 2424667 4381547 7156751 6530428 1881016 75864 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5274759 2954093 2320666 2320666 ACCOUNTS PAYABLE TO RELATED PARTY 508412 508412 X DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: GOODWILL AND ITS SUBSIDIARIES ARE INDIANA NON-PROFIT CORPORATIONS, EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. HOWEVER, IF INCOME WAS GENERATED FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO GOODWILL'S TAX-EXEMPT PURPOSES, SUCH INCOME WOULD BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. GOODWILL AND ITS SUBSIDIARIES ARE NOT CONSIDERED PRIVATE FOUNDATIONS AS DEFINED IN SECTION 509(A) OF THE INTERNAL REVENUE CODE. ACCOUNTING STANDARDS FOR INCOME TAXES PROVIDE DETAILED GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. GOODWILL REGULARLY EVALUATES ITS ACTIVITIES TO DETERMINE THAT THEY ARE IN COMPLIANCE WITH ITS TAX-EXEMPT PURPOSE. CURRENTLY, GOODWILL'S MANAGEMENT DOES NOT BELIEVE IT IS ENGAGED IN ANY ACTIVITIES THAT WOULD GENERATE UNRELATED BUSINESS INCOME OR CREATE AN UNCERTAIN TAX POSITION. GOODWILL IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2009. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 GOODWILL EDUCATION INITIATIVES, INC. COMPLIES WITH ALL PUBLIC NOTICE STATUTES AND APPLICABLE DESEGREGATION ORDERS. EXPLANATION OF DOCUMENT RETENTION SCHEDULE E, PART I, LINE 4 SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE - GOODWILL INDUSTRIES FOUNDATION OF CENTRAL INDIANA, INC. FUNDRAISES FOR GOODWILL EDUCATION INITIATIVES, INC. THE SCHOOL DOES NOT GIVE SCHOLARSHIPS OR FINANCIAL AID. THE SCHOOL RECEIVES PUBLIC FUNDING FOR STUDENTS TO ATTEND. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES FEES FROM GOVERNMENTAL SOURCES TO PROVIDE SCHOOL MEALS FOR QUALIFYING STUDENTS. THE ORGANIZATION ALSO RECEIVES GRANTS FROM THE GOVERNMENT TO FUND SCHOOL PROGRAMS DESIGNED TO PROVIDE ADDITIONAL SERVICES FOR STUDENTS IN NEED OF REMEDIATION, SPECIAL EDUCATION AND TUTORING. 1 COLLEGE SCHOLARSHIPS 45 169044 X X X X X X 0 0 0 0 0 0 0 0 0 JAMES M MCCLELLAND 0 334984 0 72913 0 10039 0 27123 0 21288 0 466347 0 0 DANIEL J RILEY 0 163212 0 25808 0 373 0 18617 0 3998 0 212008 0 0 SCOTT BESS 137052 0 19756 0 892 0 8592 0 19199 0 185491 0 0 0 NEW PROGRAM SERVICES FORM 990, PART III, LINE 2 GOODWILL EDUCATION INITIATIVES, INC. IS OPENING FOUR NEW LOCATIONS IN CENTRAL INDIANA FOR THE 2013-2014 SCHOOL YEAR. IN ADDITION, GOODWILL EDUCATION INITIATIVES LAUNCHED INDIANA NETWORK OF INDEPENDENT SCHOOLS, LLC WHICH PROVIDES SUPPORT SERVICES TO OTHER SCHOOLS. THESE SERVICES INCLUDE CURRICULUM CONSULTING, HUMAN RESOURCES CONSULTING, STUDENT DATA ANALYSIS AND FINANCIAL MANAGEMENT ASSISTANCE. FORM 990, PART III, LINE 4A: GOODWILL EDUCATION INITIATIVES (GEI) PROVIDES EDUCATIONAL OPPORTUNITIES DESIGNED TO ENABLE YOUNG PEOPLE AND ADULTS TO ENHANCE THEIR SUCCESS IN LIFE AND WORK. GOODWILL INDUSTRIES OF CENTRAL INDIANA, INC. (GOODWILL), A CHARITABLE ENTITY RELATED TO GEI, FORMED GEI IN 2004 IN RESPONSE TO THE LARGE NUMBER OF YOUNG PEOPLE SEEKING EMPLOYMENT AND OTHER SERVICES AT GOODWILL WITH LIMITED CAREER OPPORTUNITIES AND WITHOUT A HIGH SCHOOL DIPLOMA. GEI OPERATES THE INDIANAPOLIS METROPOLITAN HIGH SCHOOL (THE MET), A PUBLIC CHARTER SCHOOL IN AN ECONOMICALLY DEPRESSED URBAN AREA IN INDIANAPOLIS UNDER THE INDIANA CHARTER SCHOOL LAWS AND THE CHARTERING AUTHORITY OF THE MAYOR OF INDIANAPOLIS. GEI ALSO OPERATES THE EXCEL CENTERS, INDIANA PUBLIC CHARTER HIGH SCHOOLS PRIMARILY SERVING ADULTS WHO PREVIOUSLY DROPPED OUT OF HIGH SCHOOL AND WHO WISH TO OBTAIN THEIR HIGH SCHOOL DIPLOMA. THE MET AND ONE EXCEL CENTER LOCATION OCCUPY SPACE IN GOODWILL'S INDIANAPOLIS HEADQUARTERS BUILDING. THE MET AND EXCEL CENTERS CONTRACT WITH GOODWILL FOR CERTAIN BUSINESS SUPPORT SERVICES, INCLUDING ACCOUNTING, HUMAN RESOURCES, INFORMATION TECHNOLOGY, FACILITIES, AND MARKETING. THE EXCEL CENTERS OPERATED UNDER THREE CHARTERS IN FIVE LOCATIONS IN CENTRAL INDIANA IN FISCAL YEAR 2012-2013. THE MET COMPLETED ITS 9TH YEAR OF OPERATION ON JUNE 30, 2013 AND ITS 2012-2013 SCHOOL YEAR ENROLLMENT WAS APPROXIMATELY 330 STUDENTS. DEMOGRAPHICS OF THE MET'S STUDENT POPULATION INCLUDE: 73% AFRICAN AMERICAN, 17% CAUCASIAN, 3% HISPANIC, 7% MULTI-RACIAL; 85% ELIGIBLE FORFREE OR REDUCED PRICE LUNCH; 25% IDENTIFIED AS SPECIAL NEEDS STUDENTS.92% LIVE IN MARION COUNTY, AND 8% LIVE IN SURROUNDING COUNTIES. MOST STUDENTS ARRIVING AT THE MET HAVE NOT BEEN SUCCESSFUL IN MORE TRADITIONAL EDUCATION SETTINGS AND ARE OFTEN SEVERAL GRADE LEVELS BELOW THE NORM IN READING, MATH, AND SCIENCE. WITH THIS IN MIND, THE SCHOOL'S GOALS ARE FOCUSED PRIMARILY ON GRADUATION AND POST-SECONDARY ENROLLMENT. OFTEN, STUDENTS ARE NOT SUCCESSFUL PASSING STANDARDIZED TESTS EARLY IN THEIR HIGH SCHOOL EXPERIENCE, BUT SHOW IMPROVEMENT EACH YEAR. AS SOPHOMORES, ONLY 34% OF THE CLASS OF 2012 PASSED THE GRADUATION QUALIFYING EXAM. BY THE END OF THEIR SENIOR YEAR, 89% HAD PASSED BOTH REQUIRED PORTIONS. THROUGH THE 2012-2013 SCHOOL YEAR, OVER 400 STUDENTS HAD GRADUATED FROM THE MET, AND 58% OF THOSE GRADUATES ARE STILL ENROLLED IN OR HAVE ALREADY COMPLETED A POST-SECONDARY PROGRAM. THE EXCEL CENTER OPENED ITS FIRST LOCATION IN AUGUST 2010 WITH 306 ADULT STUDENTS AND COMPLETED ITS THIRD YEAR OF OPERATIONS ON JUNE 30, 2013. DUE TO THE HIGH DEMAND FOR ITS SERVICES, THE EXCEL CENTER EXPANDED TO FOUR LOCATIONS IN MARION COUNTY AND ONE LOCATION IN MADISON COUNTY IN FISCAL YEAR 2013, AND ENROLLMENT EXPANDED TO MORE THAN 1500. SINCE INCEPTION 336 STUDENTS HAVE GRADUATED FROM THE EXCEL CENTER. DEMOGRAPHICS OF THE EXCEL CENTER STUDENTS CLOSELY MIRROR THOSE OF THE MET. EXCEL CENTER STUDENTS RANGE IN AGE FROM 17 TO OVER 60, WITH THE AVERAGE AGE BEING 27 AND THE MEDIAN AGE BEING 23. ALL STUDENTS HAVE VARYING DEGREES OF ACADEMIC CREDITS AND CAPABILITIES WHEN THEY ENROLL. EXCEL CENTER STUDENTS ATTEND CLASSES AND CONNECT WITH A LIFE COACH WHO HELPS THEM NAVIGATE THE BARRIERS THAT STAND IN THE WAY OF THEIR EDUCATIONAL ATTAINMENT. DEMAND FOR EXCEL CENTER ENROLLMENT CONTINUES TO EXCEED CAPACITY. AS A RESULT, GEI PLANS TO OPEN ADDITIONAL FACILITIES IN FALL 2013. FORM 990, PART VI, SECTION B, LINE 11 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 ARE REQUIRED TO SUBMIT AN UPDATED CONFLICT OF INTEREST FORM ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS OF GOODWILL INDUSTRIES OF CENTRAL INDIANA, INC. ("GOODWILL") HAS A COMPENSATION COMMITTEE WITH RESPONSIBILITY TO ESTABLISH THE COMPENSATION AND BENEFITS OF THE PRESIDENT & CHIEF EXECUTIVE OFFICER ("PRESIDENT") OF GOODWILL, AND TO PROVIDE OVERSIGHT ON THE COMPENSATION AND BENEFIT ACTIONS TAKEN BY THE PRESIDENT WITH RESPECT TO HIS/HER DIRECT REPORTS AND/OR KEY EMPLOYEES. THE ROLE OF THE COMPENSATION COMMITTEE AND PRESIDENT, AS DELEGATED TO IT BY THE BOARD OF DIRECTORS, IS TO ENSURE THAT THE COMPENSATION ARRANGEMENTS OF GOODWILL ARE STRUCTURED SO THAT COMPENSATION PAYMENTS TO EXECUTIVES ARE AT ALL TIMES REASONABLE FOR AN ORGANIZATION SUBJECT TO THE REQUIREMENTS AND CONSTRAINTS OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (THE "CODE"). IN ORDER TO MAINTAIN ITS INDEPENDENCE AND OBJECTIVENESS, MEMBERSHIP ON THE COMPENSATION COMMITTEE IS LIMITED TO DIRECTORS WHO ARE NOT EMPLOYEES OR RELATED TO EMPLOYEES OF GOODWILL OR ANY AFFILIATED ORGANIZATIONS. NO MEMBER MAY BE AN EMPLOYEE OF GOODWILL, SUBJECT TO THE DIRECTION OR CONTROL OF ANY EMPLOYEE OF GOODWILL, NOR RECEIVE COMPENSATION OR OTHER PAYMENTS SUBJECT TO THE APPROVAL OF ANY EMPLOYEE OF GOODWILL. FINALLY, NO MEMBER MAY HAVE ANY MATERIAL FINANCIAL INTEREST THAT WOULD BE AFFECTED BY THE COMPENSATION ARRANGEMENT FOR ANY EXECUTIVE OF GOODWILL. THE COMPENSATION COMMITTEE AND PRESIDENT UTILIZE EXPERT OUTSIDE CONSULTANTS, INDEPENDENT LEGAL ADVICE, NATIONAL COMPENSATION SURVEYS, AND COMPENSATION DATA FOR COMPARABLE ORGANIZATIONS. EACH YEAR CURRENT COMPARABLE COMPENSATION DATA IS CONSIDERED IN SETTING COMPENSATION AND IN EVALUATING PROSPECTIVELY ANY INCENTIVE OR CONTINGENT COMPENSATION PLAN AND ENSURING THAT NO AMOUNT IS PAID PURSUANT TO ANY INCENTIVE PLAN THAT, WHEN AGGREGATED WITH BASE SALARY AND BONUS, EXCEEDS REASONABLE COMPENSATION. GOODWILL'S EXECUTIVE MANAGEMENT TEAM PROVIDES STRATEGIC DIRECTION FOR AND DAY-TO-DAY MANAGEMENT OF THE OPERATION OF GOODWILL AND ITS RELATED ENTITIES, GW COMMERCIAL SERVICES, INC., GOODWILL EDUCATION INITIATIVES, INC., AND GOODWILL INDUSTRIES FOUNDATION OF CENTRAL INDIANA, INC. WITH ONE EXCEPTION, THE EXECUTIVE MANAGEMENT TEAM IS COMPENSATED ONLY BY GOODWILL INDUSTRIES OF CENTRAL INDIANA, INC., AND TAKES NO COMPENSATION OR OTHER FINANCIAL BENEFIT FROM ANY OTHER RELATED ENTITY. THE CHIEF OPERATING OFFICER OF GOODWILL EDUCATION INITIATIVES, INC. IS COMPENSATED SOLEY BY GEI. GOODWILL'S MANAGEMENT TEAM 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 INDIANA GOODWILL ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE CORPORATE HEADQUARTERS UPON REQUEST. FORM 990, PART XII, LINE 2C: THE FINANCIAL STATEMENTS OF THE ORGANIZATION ARE AUDITED ANNUALLY AS PART OF THE CONSOLIDATED FINANCIAL STATEMENT AUDIT OF GOODWILL INDUSTRIES OF CENTRAL INDIANA, INC. THE FINANCE AND AUDIT COMMITTEE OF GOODWILL INDUSTRIES OF CENTRAL INDIANA, INC. MEETS WITH AUDITORS DURING THE ANNUAL AUDIT PLANNING STAGE TO REVIEW THE AUDIT PLAN AND ANY AUDIT CONCERNS. THE FINANCE AND AUDIT COMMITTEE THEN MEETS WITH AUDITORS AFTER THE ANNUAL AUDIT TO APPROVE THE FINANCIAL STATEMENTS DRAFT. ONCE THE DRAFT IS APPROVED, THE FINAL AUDIT IS DISTRIBUTED TO ALL BOARD MEMBERS FOR FINAL APPROVAL. THIS PROCESS HAS NOT CHANGED IN THE PAST YEAR. AUDITS IN ACCORDANCE WITH OMB CIRCULAR A-133 ARE PERFORMED AT THE CHARTER LEVEL. GOODWILL INDUSTRIES OF CENTRAL INDIANA INC 1635 W MICHIGAN STREET INDIANAPOLIS IN 46222 350893506 SEE PAGE 5 OF SCHEDULE R. IN 501(C)(3) LINE 7 N/A 0 GW COMMERCIAL SERVICES INC 1635 W MICHIGAN STREET INDIANAPOLIS IN 46222 352082941 PROVIDE REHABILITATION TRAINING AND JOB OPPORTUNITIES IN 501(C)(3) LINE 11A, I GOODWILL INDUSTRIES OF CENTRAL INDIANA 0 GOODWILL INDUSTRIES FOUNDATION OF CENTRAL INDIANA INC 1635 W MICHIGAN STREET INDIANAPOLIS IN 46222 237148440 SUPPORT OF GOODWILL INDUSTRIES IN 501(C)(3) LINE 7 N/A 0 0 0 1 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 PRIMARY ACTIVITY OF GOODWILL INDUSTRIES OF CENTRAL INDIANA, INC.: SCHEDULE R, PART II, COLUMN (B) EMPLOYMENT AND EDUCATION SERVICES FOR DISABLED AND DISADVANTAGED YOUTH AND ADULTS.