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        <DescriptionProgramSrvcAccomTxt>Book Purchases: In 2024 Womens Prison Book Project provided free books and educational materials to more than 5,000 women trans and nonbinary people incarcerated across the United States. We purchase essential health and wellness resources like Trans Bodies Trans Selves; educational resources including GED test prep manuals; addiction and trauma recovery workbooks; career licensing and testing manuals; and materials for reentry and transition planning as well as resources of comfort and growth like novels memoirs journals daily affirmations and spiritual tomes and ship them to our community of incarcerated readers on their request to keep at no cost to the recipient. With the support of local bookstore partners who allow us to purchase some resources at cost in addition to contributions of gently used books from folks around the country we are able to allocate highly appreciated resources at an organizational cost of less than $7.65 per recipient.</DescriptionProgramSrvcAccomTxt>
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        <DescriptionProgramSrvcAccomTxt>Postage Shipping and Related Supplies: In this tax year Womens Prison Book Project shipped more than 6,500 packages filled with meaningful reading materials and mailed 3,000 handwritten Valentines and other letters of connection. Each package includes three books or one journal in addition to resource guides that include contact information for organizations that provide educational legal health recovery and reentry support. Across the number of packages we mailed this year our expenses for postage and shipping supplies amount to $6.72 per shipment -- an increase over previous years due to the consistent rise of postage rates as well as an increase of returned packages due to accelerating prison restrictions.</DescriptionProgramSrvcAccomTxt>
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        <DescriptionProgramSrvcAccomTxt>Occupancy: We house our collection of books and resources in a one-room office in Minneapolis Minnesota. Every Sunday we gather with volunteers to read letters from our community carefully select useful items from our bookshelves and wrap packages for shipment. Womens Prison Book Project is run entirely by volunteers including our core collective who direct the organization; we call on the support of more than 400 people who volunteer their time and energy -- some occasionally and some every week -- to be able to do this work with no labor costs.</DescriptionProgramSrvcAccomTxt>
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        <DescriptionProgramSrvcAccomTxt>Information Technology and Office Expenses: The people Womens Prison Book Project serves do not have agency over their physical locations; they are moved from prison to prison and their sentences can be lengthened for minor infractions. Using online inmate-locator databases run by prisons we search for each person who will receive a package -- nearly 130 each week -- to learn if the prison in which the recipient is currently located will allow them to receive our shipments and if so with what restrictions. Our Information Technology and Office Expenses which give us access to those databases and provide materials to print resources and label packages amounted to just $0.31 per shipment this fiscal year.</DescriptionProgramSrvcAccomTxt>
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        <ExplanationTxt>| Year:, Amount:, Description:| 2020, 229, Sale of Inventory| 2021, 1370Sale of Inventory| 2022, 2013Sale of Inventory| 2023, 3628Sale of Inventory| 2024, 3764Sale of Inventory $3564 Raffle Proceeds $200|</ExplanationTxt>
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        <ExplanationTxt>| Other Expenses:, Amount:| Information Technology and Office Expenses: 6040 - Office Supplies $929.26 7300 - Equipment Furniture $189.20 7300 - IT $914.64, $2033| Advertising &amp; Marketing: 7200 - Advertising &amp; Marketing $2,131.00 minus cost of goods sold deduction $910.47: $1,220.53, $1221| Miscellaneous: 6300 - Volunteer Appreciation $855.53 7000 - Other Business Expenses $1,819.85 7100 - Accounting Software $410.00 8100 - PayPal Fees and Other Processing Fees $1,032.45, $4118| Book Purchases: 6020 - Book Purchases $38,545.62, $38546| Postage Shipping and Related Supplies: 6010 - Postage Shipping $42,218.55 6030 - Postage Supplies $1,834.44, $44053|</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part V, line 35</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:| The unrelated business income received by Womens Prison Book Project WPBP does not meet the requirement outlined in IRS Publication 598 of being regularly conducted business activity. These business activities selling WPBP shirts totes and posters alongside our single annual fundraiser and at the infrequent request of volunteers and selling unusable donated book inventory are not pursued in a manner similar to comparable commercial activities of nonexempt organizations. Additionally WPBP shirts totes and posters also serve a mission-supporting purpose of education humanizing and spreading awareness of the 192,164 women incarcerated in the United States prisonpolicy.org women.html.|</ExplanationTxt>
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