﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-15T13:41:37-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>310796034</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FLAGEL HUBER FLAGEL</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>9135 GOVERNORS WAY</AddressLine1Txt>
        <CityNm>CINCINNATI</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>45249</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>450612130</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CHANGINGGEARS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CHAN</BusinessNameControlTxt>
      <PhoneNum>5133572004</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2015 CENTRAL AVENUE</AddressLine1Txt>
        <CityNm>CINCINNATI</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>45214</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOEL BOKELMAN</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>5134179505</PhoneNum>
      <SignatureDt>2024-11-14</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KEVIN A BEHRLE</PreparerPersonNm>
      <PTIN>P01299007</PTIN>
      <PhoneNum>5137740300</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>JOEL BOKELMAN</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>2015 CENTRAL AVENUE</AddressLine1Txt>
        <CityNm>CINCINNATI</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>45214</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1406997</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.CHANGING-GEARS.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2011</FormationYr>
      <LegalDomicileStateCd>OH</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO EMPOWER PEOPLE WHO ARE WORKING TOWARDS PROSPERITY BY PROVIDING AFFORDABLE TRANSPORTATION SOLUTIONS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>10</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>9</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>11</TotalEmployeeCnt>
      <TotalVolunteersCnt>30</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>588576</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>807748</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>97043</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>61967</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>-6415</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>27</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>90467</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>90168</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>769671</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>959910</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>444291</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>505046</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>172257</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>281466</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>381446</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>725757</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>886492</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>43914</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>73418</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>560050</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>662113</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>28931</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>57576</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>531119</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>604537</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO EMPOWER PEOPLE WHO ARE WORKING TOWARDS PROSPERITY BY PROVIDING AFFORDABLE TRANSPORTATION SOLUTIONS.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>211581</ExpenseAmt>
      <RevenueAmt>45247</RevenueAmt>
      <Desc>VEHICLE PURCHASE &amp; BRIDGE LOAN PROGRAM - PROVIDES APPROVED CLIENTS WITH AFFORDABLE ACCESS TO A VEHICLE. SOLD 48 VEHICLES TO QUALIFIED CLIENTS. DONATED VEHICLES ARE RESTORED AND SOLD AT HALF-OFF WITH A NO-INTEREST LOAN TO QUALIFIED CLIENTS.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>59814</ExpenseAmt>
        <RevenueAmt>61967</RevenueAmt>
        <Desc>VEHICLE MAINTENANCE &amp; REPAIR PROGRAMS - PERFORMED 251 MAINTENANCE AND REPAIR SERVICES FOR QUALIFIED CLIENTS. VEHICLE MAINTENANCE &amp; REPAIRS ARE PERFORMED AT HALF-OFF TO QUALIFIED CLIENTS.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>81059</ExpenseAmt>
        <Desc>TECHNICIAN TRAINING PROGRAM - TRAINED 20 STUDENTS TO START CAREERS IN THE AUTOMOTIVE INDUSTRY AS LUBE &amp; TIRE TECHNICIANS.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <RevenueAmt>71257</RevenueAmt>
        <Desc>REPAIR AND SALES ACTIVITIES FOR DONATED VEHICLES THAT ARE SOLD OUTSIDE OF PROGRAM SERVICES. CHANGINGGEARS ACCEPTS DONATED VEHICLES IN ANY CONDITION. VEHICLES THAT ARE NOT APPROPRIATE FOR USE IN THE PROGRAM SERVICES ARE SOLD TO THE PUBLIC AND THE REVENUE IS USED TO SUPPORT PROGRAM SERVICES.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcRevenueAmt>71257</TotalOtherProgSrvcRevenueAmt>
      <TotalProgramServiceExpensesAmt>352454</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">1</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc1041300001">0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc1041300001">1</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc1041300001">0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd referenceDocumentId="RetDoc1042900001">1</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd referenceDocumentId="RetDoc1042900001">0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>62</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>11</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>10</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>9</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>OH</StatesWhereCopyOfReturnIsFldCd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>JOEL BOKELMAN</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>5133572004</PhoneNum>
        <USAddress>
          <AddressLine1Txt>2015 CENTRAL AVENUE</AddressLine1Txt>
          <CityNm>CINCINNATI</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>45214</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOEL BOKELMAN</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>45.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>79468</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TIM BURGOYNE</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JR FOSTER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STEPHEN HEINZMAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>AUSTIN MUSSER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRAD TRAUTH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID WHITMER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LATASHA PATRICK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MIKE KELLY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LIZ JORDAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>79468</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FundraisingAmt>30946</FundraisingAmt>
      <AllOtherContributionsAmt>776802</AllOtherContributionsAmt>
      <NoncashContributionsAmt>345960</NoncashContributionsAmt>
      <TotalContributionsAmt>807748</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>CLIENT VEHICLE REPAIRS</Desc>
        <BusinessCd>441100</BusinessCd>
        <TotalRevenueColumnAmt>61967</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>61967</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>61967</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>27</TotalRevenueColumnAmt>
        <ExclusionAmt>27</ExclusionAmt>
      </InvestmentIncomeGrp>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>30946</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>26336</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-26336</TotalRevenueColumnAmt>
        <ExclusionAmt>-26336</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GrossSalesOfInventoryAmt>537255</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>420751</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>116504</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>116504</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>959910</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>178471</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>-26309</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>79468</TotalAmt>
        <ProgramServicesAmt>3973</ProgramServicesAmt>
        <ManagementAndGeneralAmt>19867</ManagementAndGeneralAmt>
        <FundraisingAmt>55628</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>379185</TotalAmt>
        <ProgramServicesAmt>201570</ProgramServicesAmt>
        <ManagementAndGeneralAmt>75637</ManagementAndGeneralAmt>
        <FundraisingAmt>101978</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>10588</TotalAmt>
        <ProgramServicesAmt>4745</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3030</ManagementAndGeneralAmt>
        <FundraisingAmt>2813</FundraisingAmt>
      </PensionPlanContributionsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>35805</TotalAmt>
        <ProgramServicesAmt>16046</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10247</ManagementAndGeneralAmt>
        <FundraisingAmt>9512</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>300</TotalAmt>
        <ManagementAndGeneralAmt>300</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>20314</TotalAmt>
        <ManagementAndGeneralAmt>20314</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>3632</TotalAmt>
        <ManagementAndGeneralAmt>3632</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>25499</TotalAmt>
        <ManagementAndGeneralAmt>24319</ManagementAndGeneralAmt>
        <FundraisingAmt>1180</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>23062</TotalAmt>
        <ManagementAndGeneralAmt>23062</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>87546</TotalAmt>
        <ManagementAndGeneralAmt>87546</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>353</TotalAmt>
        <ManagementAndGeneralAmt>353</ManagementAndGeneralAmt>
      </TravelGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>41222</TotalAmt>
        <ProgramServicesAmt>41222</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>15518</TotalAmt>
        <ManagementAndGeneralAmt>15518</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>PARTS FOR CLIENT REPAIR</Desc>
        <TotalAmt>42766</TotalAmt>
        <ProgramServicesAmt>35421</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7345</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>REIMBURSEMENTS</Desc>
        <TotalAmt>27035</TotalAmt>
        <ProgramServicesAmt>27035</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PROGRAM EXPENSES</Desc>
        <TotalAmt>20686</TotalAmt>
        <ProgramServicesAmt>20470</ProgramServicesAmt>
        <ManagementAndGeneralAmt>216</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SALES TAX</Desc>
        <TotalAmt>18788</TotalAmt>
        <ManagementAndGeneralAmt>18788</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>54725</TotalAmt>
        <ProgramServicesAmt>1972</ProgramServicesAmt>
        <ManagementAndGeneralAmt>51607</ManagementAndGeneralAmt>
        <FundraisingAmt>1146</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>886492</TotalAmt>
        <ProgramServicesAmt>352454</ProgramServicesAmt>
        <ManagementAndGeneralAmt>361781</ManagementAndGeneralAmt>
        <FundraisingAmt>172257</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>66202</BOYAmt>
        <EOYAmt>74316</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>136308</BOYAmt>
        <EOYAmt>136335</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>159286</BOYAmt>
        <EOYAmt>254694</EOYAmt>
      </AccountsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>73225</BOYAmt>
        <EOYAmt>112962</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>11250</BOYAmt>
        <EOYAmt>11250</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>193744</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>121188</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>113779</BOYAmt>
        <EOYAmt>72556</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>560050</BOYAmt>
        <EOYAmt>662113</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>26095</BOYAmt>
        <EOYAmt>57576</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <UnsecuredNotesLoansPayableGrp>
        <BOYAmt>2836</BOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>28931</BOYAmt>
        <EOYAmt>57576</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>486094</BOYAmt>
        <EOYAmt>503116</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>45025</BOYAmt>
        <EOYAmt>101421</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>531119</BOYAmt>
        <EOYAmt>604537</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>560050</BOYAmt>
        <EOYAmt>662113</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>73418</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>430343</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>465408</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>426876</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>578576</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>769691</CurrentTaxYearAmt>
        <TotalAmt>2670894</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>356600</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>372680</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>394402</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>529134</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>637278</CurrentTaxYearAmt>
        <TotalAmt>2290094</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>786943</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>838088</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>821278</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1107710</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1406969</CurrentTaxYearAmt>
        <TotalAmt>4960988</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>4960988</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>90</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>143</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>47</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>40</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>27</CurrentTaxYearAmt>
        <TotalAmt>347</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>90</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>143</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>47</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>40</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>27</CurrentTaxYearAmt>
        <TotalAmt>347</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>787033</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>838231</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>821325</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1107750</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1406996</CurrentTaxYearAmt>
        <TotalAmt>4961335</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99990</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99990</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00010</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00010</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <AgentTrusteeEtcInd>0</AgentTrusteeEtcInd>
      <EquipmentGrp>
        <InvestmentCostOrOtherBasisAmt>193744</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>121188</DepreciationAmt>
        <BookValueAmt>72556</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>72556</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DETERMINES THE RECOGNITION OF UNCERTAIN TAX POSITIONS, IF APPLICABLE, THAT MAY SUBJECT THE ORGANIZATION TO UNRELATED BUSINESS INCOME TAX NECESSARY BY APPLYING A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAX AUTHORITIES. THE ORGANIZATION DOES NOT BELIEVE IT HAS ANY UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2023. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>GRAND PRIX</Event1Nm>
        <GrossReceiptsEvent1Amt>30946</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>30946</CharitableContriEvent1Amt>
        <NonCashPrizesEvent1Amt>3301</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>14010</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>4192</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>4833</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>30946</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>30946</CharitableContributionsTotAmt>
        <NonCashPrizesTotalEventsAmt>3301</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>14010</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>4192</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>4833</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>26336</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-26336</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <CarsAndOtherVehiclesGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>217</ContributionCnt>
        <NoncashContributionsRptF990Amt>345960</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV OF VEHICLES DONATED</MethodOfDeterminingRevenuesTxt>
      </CarsAndOtherVehiclesGrp>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>0</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>0</ThirdPartiesUsedInd>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>WE PROVIDE A COPY OF THE 990 TO THE BOARD MEMBERS PRIOR TO FILING THE RETURN. THEY REVIEW THIS RETURN AS A GROUP AND THEY MAKE SURE EVERYONE UNDERSTANDS THE CONTENT BEFORE RETURNED IS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>DUE TO THE SMALL SIZE OF THE CHANGINGGEARS BOARD, FEW INSTANCES OF NONCOMPLIANCE WITH THE WRITTEN CONFLICT POLICY MAY OCCUR. IF DISAGREEMENTS ARISE, THE BOARD MEMBERS DISCUSS AND COME TO AN AGREEMENT AND IF NECESSARY, VOTE ON A CONCLUSION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION WILL PROVIDE ANY DOCUMENTS OPEN TO PUBLIC INSPECTION UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>