Ormita In-kind Donations Guide

In-Kind Donations A guide to unlocking hidden resources for your organization

www.ormita.com

Table of Contents Overview..................................................................................................................2 What are “in-kind” donations?...............................................................................3 Why accept “in-kind” donations?...........................................................................3 How donors benefit from giving in-kind donations..............................................4 What is Ormita........................................................................................................5 Trading “In-Kind” Donations.................................................................................6 Global Product Placement and Sourcing...............................................................7 National Distribution Channels.............................................................................8 Facts and Figures about Non-Cash Trade............................................................10 The Process............................................................................................................11 Roles and Responsibilities....................................................................................14 Marketing Support................................................................................................15 The New York Times (Beyond the Gift of Cold, Hard Cash)...............................16

© Ormita International Limited. All rights reserved worldwide. This book is intended as a free resource to assist Non-Profit Organizations in getting the most out of the Non-Profit In-Kind Donation Program and is not intended or recommended for any other purpose. It may be freely distributed on the condition that it is not altered any way. Although we have taken great care to ensure the accuracy of the information and advice in this book, neither Ormita International Limited, Ormita International LLC nor any of our licensees, guarantees the correctness, relevance or accuracy of anything in this document or any web resource linked to from this document. Ormita International, its owners and related companies / related individuals disclaims responsibility for any direct or indirect damage or loss resulting from the use of this document and any direct or indirect loss or damage resulting from reliance on information published herein. The service offering described in this document is subject to change without notice.



Overview In his book, the Mystery of Capital, Hernando De Soto calls unproductive, unsold assets “dead capital” and estimates there is 9.3 trillion dollars of it world-wide. Unsold production time, empty rooms, unfilled advertising space, vacant appointment time, depreciating inventory, mislabelled stock, end-of-line items, last seasons merchandise, entry tickets or idle assets are all items which can be donated to non-profit organizations in need. For some businesses, providing in-kind donations to organizations doing good work in their community is the easiest way they can support you. They may not be able to provide direct financial donations, but it’s far easier for them to simply share resources or expertise they already have. Unfortunately, due to lack of storage capacity, issues with handling, inappropriateness of the donated item or other logistical issues, many non-profit organizations turn away a constant supply of substantial in-kind donations, most of which end up in landfills. Ormita offers the opportunity for your organization to accept virtually any in-kind donation and turn it into things that you need. • Using the Ormita trading platform, your organization can trade unwanted in-kind donations for essential goods and services that you need. • There is little to no handling of the products by your organization. • Our staff is courteous and professional and will always treat your donors with respect, ensuring that they will return to your organization the next time they have a charitable donation to make. • We strive to make donating a hassle free experience. • There is no fee for our service to your organization or your donors. • You receive the maximum possible return from donated goods and services. • Our solution is environmentally friendly and socially responsible. There are billions of dollars of goods and services just waiting to be accessed by your organization through the Ormita in-kind donation program.



“Supplement your cash with new “in-kind” donations? An “in-kind” donation is a contribution of time, service or goods made by a donor to help support the operations or services provided by your organization. It isn’t cash. Therefore the donor does retain a degree of control over the donation. This doesn’t occur when a donor gives you a cash donation. Because of this “relationship”, donors products need to be used effectively and efficiently. They also need to know that their product is not going to end up on-sold to a competitor or an existing cash customer. Some examples of in-kind donations include: • Books • Food supplies • Medical kits • Office equipment • Printing • Refreshments • Telecommunications equipment

Why accept “in-kind” donations? 1. You can acquire goods and services that you need without spending cash The cash you save can be used to pay for other products or services that you have not been able to acquire through the Ormita donation process. 2. Expands your capacity Your organization can suddenly acquire goods and services which you otherwise might never have purchased. More printing, radio advertising, better equipment etc. 3. Builds relationships Approaching a prospective donor and receiving an in-kind donation provides an opportunity for that person or organization to support your cause without actually investing any cash. If the donor likes how the donation issue is handled, gets a tax benefit or finds that their product is placed in a new market, they may take an even greater interest in the activities of your organization.

An in-kind donation can be the beginning step of a substantial relationship.

4. Provides a way for your donors to continue giving during tough times An in-kind gift’s market value can be more than double the value of a cash donation from the same donor, since the gift’s cost to the donor is only the product’s marginal cost, which might be only half of its market price. Moreover, many corporations have spare capacity that they could put to use for nonprofits at a negligible extra cost to themselves; for example, transportation or shipping companies may have spare container space; IT consultancies, temporarily underutilized communications engineers.



How donors benefit from giving in-kind donations Manufacturers, Wholesalers and Retailers • Takes excess product off-market, thereby retaining the market value for their goods. • Tax-deductible benefits may be greater than income received from a sale. • Creates savings in warehouse space, disposal costs and staff time • If they plan to close or consolidate a warehouse or distribution centre, it may be more cost-effective to donate that inventory rather than move it to another location. • Helps to reduce waste and meet environmental goals. • Staff and customers want to see their surplus goods going to people in need rather than to the dump. • Donated goods are generally only deductible at cost (not market value). Using the Ormita In-Kind Donation Program their donation is eligible for a tax deduction at full retail value. • Ormita effectively converts items which a charity may not be able to directly use into goods and services they need. • A single email or phone call to Ormita can take all of their surpluses off their hands.

Service Industries • Allows for a full retail value tax deduction for surplus time, space, unsold seats or service-related offerings. • Provides a creative way for staff to give to their nominated charities without the need for time-off or cash from their pockets. • Can help fulfil a company’s philanthropic, environmental and/or social welfare goals and translate into goodwill.

General Benefits for Businesses • Businesses who donate trade credits receive the up-front tax benefits at the time of donation even though they may only earn the trade credits at a later date. • Allows businesses to tie their giving to your sales or customer activities without spending any additional cash to do so. When a business makes a donation to charity it comes out of their profit margins. In-kind donations are a way to reduce their idle production time, increase staff loyalty, create goodwill and publicity and access tax deductions.



What is Ormita Ormita acts as a clearinghouse for the trade of excess capacities, goods and services through a combination of online e-commerce, clearing, 24 hour telephone brokering and independent licensees and brokers. At the core of the business is an electronic trading platform that allows participants to trade their excess capacity or unsold time for: • Cash-flow enhancing products and/or services (advertising, media, public relations, special promotions, new product lines, employee rewards, customer incentives etc). • Already budgeted for products and/or services. • Investments in new micro-enterprise and small businesses. Rather than promoting direct trade between participants the Company brokers trades through a centralized marketplace. 1. Transactions are recorded in a centralized “ledger” which records the value of the items purchased (debit) and sold (credit) - much like a clearinghouse does for stocks, or a commercial bank does for checks. 2. This ledger system utilises a “trade credit” as a method of accounting with 1 Trade Credit = $1. 3. Just like any brokerage firm, Ormita receives a cash commission on each transaction. 4. Non-profit donor and recipient transactions are not subject to this commission as they fall within the boundaries of the Company’s Corporate Social Responsibility Charter.

Radio Station •D  onates $2000 worth of Advertising • Sells Advertising

Printer •S  ells Printing •B  uys Advertising •B  uys Accounting

Accountant •B  uys Advertising •B  uys Printing •D  onates to Charity

Charity •R  eceives Donations •B  uys Printing •B  uys Accounting



Trading “In-Kind” Donations Ormita provides non-profit organizations the option to exchange their donated goods or services with other organizations in return for things that they need. Instead of trading goods and services directly, a non-profit organization will list their donated product with Ormita and sell it to another organization for “Ormita Credits”. Ormita Credits record the real market value for the products or services acquired by each organization. 1 Ormita Credit = $1 for the sake of book-keeping. These Credits can then be used to acquire other market-value goods or services without the need for cash.

Receives an offer for some donated school books

Charity

School

Needs some school books

Needs a photocopier

Community Group

Receives an offer for some donated printing credit Needs some medical equipment

Receives offer for donated medical equipment

Welfare Organization

Receives offer for a donated photocopier Needs some printing

Ormita enables charities to tap into a donation source that: • is difficult for many charities to handle • may require additional experience/expertise • is currently a tiny part of overall charitable giving • could add 10 to 30 percent to a charity’s annual donations



Global Product Placement and Sourcing Ormita operates its own infrastructure in 318 locations on 5 continents. We have local contact points across the United States, Australia, New Zealand, Italy and the United Kingdom as well as regional contacts in the major cities of 44 countries. Ormita can place donated products into new markets, allowing companies to trial their products, create brand awareness for their goods and services and establish a presence in an a new or expanding market while contributing to your organizations welfare.

Countries where we can place, and source, donated products include: Australia

Denmark

Lithuania

Scotland

Argentina

Estonia

Malaysia

South Africa

Belgium

Finland

Mexico

Spain

Bahrain

France

Netherlands

Sweden

Brazil

Guatemala

New Zealand

Switzerland

Bulgaria

Hungary

Norway

Thailand

Canada

Ireland

Pakistan

Turkey

Chile

Israel

Panama

United Kingdom

Croatia

Italy

Poland

Cyprus

Japan

Peru

United States of America

Czech Republic

Latvia

Romania



National Distribution Channels Australia Adelaide Gold Coast Bunbury Campbelltown Canberra Dubbo

Gosford Hobart Kalgoorlie Kuala Lumpur Mandurah Newcastle

Penrith Perth Tamworth Townsville Wollongong

United States of America Atlanta Austin Baltimore Boise Boston Chicago Columbus Dallas Denver

Detroit Fort Worth Houston Las Vegas Los Angeles Memphis New York City Newark Orlando

Philadelphia Phoenix Pittsburgh Salt Lake City San Francisco San Jose Seattle Tampa Washington

United Kingdom Basildon Birmingham Blackburn Blackpool Bolton Bradford Bristol Chelmsford Coventry Derby Dundee Edinburgh

Glasgow Gloucester Huddersfield Ipswich Kingston upon Hull Leeds Leicester Liverpool London Manchester Newport Norwich

Nottingham Oxford Peterborough Plymouth Preston Reading Rotherham Saint Helens Sheffield Swansea Swindon Watford



National Distribution Channels New Zealand Auckland Christchurch

Dunedin

Wellington

Genova Messina Padova Palermo Rome

Taranto Torino Verona St. Vincent

Italy Bari Bologna Brescia Cagliari Florence



Facts and Figures about Non-Cash Trade According to the World Trade Organization 15% of world trade is conducted on a non-cash basis. This includes direct trade, gift-culture, counter-trade/reciprocal trade (often found between governments and multi-national organizations) and non-government currencies (community currencies, regional currencies, gift vouchers, loyalty points & air-points) and is therefore worth approximately USD $2.79 trillion dollars of the estimated USD $18.6 trillion dollars of world trade (2004 World Bank figures). More recent figures are currently unavailable but it is known that global trade rose in 2004 by 21% (world merchandise exports rose by 16% to $7.3 trillion, while commercial services followed closely with a growth rate of 12% to $1.8 trillion) and it is estimated that this rise has carried steadily onwards through to 2006, making non-cash trade forecast at between $3.37 trillion (2005) and $4.08 trillion (2006). The International Reciprocal Trade Association (IRTA) targets trade credit use at 4% of business spending. With business spending making up 10% of the USD $34 trillion dollar economy – utilizing trade is a USD $136 billion dollar opportunity. • Non-cash trade, in one form or another, accounts for nearly 30 percent of the world’s total business.1 • The National Association of Trade Exchanges, The International Journal of Hospitality Management and the Michigan State University together claim that approximately 70% of all Fortune 500 companies utilize offset trading.2 • According to the Association of Advertising Agencies, eight out of ten corporations engage in excess capacity exchange.3 • Approximately 65% of all New York Stock Exchange-listed companies engage in excess capacity exchange.4 • In 1994, on the 60th anniversary of the Swiss WIR excess capacity trade system, annual volume in reached 2.5 billion Swiss Francs (over $2 billion US dollars) and boasted 80,000 members nationally.5 The WIR also enjoys a membership base of nearly 20% of all Swiss businesses in a country of only 7 million people.6 • At its peak in 2001-2002, an estimated 6 to 10 million Argentines participated in the Red Global de Trueque local commodity exchange system, including doctors, manufacturers, and even railways, turning over approximately 6 billion US dollars per annum in transactions and accounted for approximately 15% of Argentina’s mean personal income.7 • According to the International Reciprocal Trade Association approximately 400,000 businesses engage in formalised non-cash transactions in the United States.8

1 2

3 4 5 6 7

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(2004)., Department of Commerce Fact Sheet. USA DOC. Schmidgall, R.S., Damitio, J.W. (1999)., Bartering activities of the Fortune 500 and hospitality lodging firms., Michigan State University, International Journal of Hospitality Management American Association of Advertising Agencies. (2003). (2004)., Annual Report, National Association of Trade Exchanges Lietaer, B & Belgin, S. (2004)., Of Human Wealth: Beyond Greed & Scarcity. Galley Edition. Valentini, E. (2003)., Switzerland’s WIR System and Barter Worldwide, International Trade Currency System Stodder, J. (2007).,Residual Barter Networks and Macro-Economic Stability. Rensselaer Polytechnic Institute at Hartford, Hartford CT. (2004)., Fact Sheet, International Reciprocal Trade Association.

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The Process 1. Analyse your existing expenses Review your current budget and look for expenses that you may be able to substitute for goods or services acquired through the Ormita Non-Profit Donation Program. Make a list of these expenses along with specifics (i.e. photocopier toner for a Minolta SCX-1010, 500 single person tents of any color etc).

2. Brainstorm a list of “wants” Write down all of the things you would like to acquire if you had access to additional funds.

3. Calculate the value total of what you need Add your “needs” and “wants” together and calculate the rough value of these products and services at full market value. Remember – everything you want can be yours. The beauty of the Ormita Non-Profit Donor Program is that you do not need to source any of the things you want directly from companies – all you need to do is locate products and services which other non-profits or businesses may be interested in trading. In return, they may acquire goods and services you need and trade them back to you. By working together to acquire a large range of “promised” goods and services, non-profit organizations can exchange these gifts with one another on a non-cash basis and fulfil their needs. No delivery needs to take place until a “buy” or “sell” has occurred and, in most cases, the donor will arrange delivery free of charge. (Where this does not occur the recipient may have to pay their own freight costs.)

4. Research existing and potential donors Any business who supports your current activities is a great potential donor. Use the internet, phone book and connections established by your volunteers and identify those organizations that may have surplus products or time, brand power, and most importantly, similar values and mission as your group. Your donors should support your aims (they are donating to your charity even though the product may end up somewhere else). Once you have identified these organizations - research them. It is important to understand how they operate and who to talk to if you wish to solicit an in-kind donation. It is always important to remember: while Heinz Foods may be the perfect group to supply you a particular product you need directly, if it is not local then you are better off talking to businesses who you can access easily and then trade their product using Ormita for other goods and services you need. The benefit to the donor is the same – and you receive even greater access to donated products and services than before. Every non-profit is effectively “pitching in” to grow the pool of available goods and services for one another.

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5. Meet with potential donors Contact the organization and schedule a meeting with their owner, public affairs executive or a manager with decision-making power. Explain to the individual the nature of the conversation you would like to have – to discuss options for in-kind donations which, in turn, will generate publicity for them, increase their staff moral, boost their brand image and recover lost income by turning it into a tax deduction. If a donor is local in several markets but not present in others, there may be an additional benefit for them to have their product traded into another country where they are looking to gain market exposure. Ormita has a donor product brochure and power-point presentation which you are able to customize for your own use when visiting with potential donors.

6. Analyse their needs • Clearing surplus stock (in some instances donating is cheaper than destroying surplus products) • Corporate Social Responsibility requirements • Create positive publicity • Entry into foreign markets • Increase brand awareness • Moving warehouses • Taking seasonal products off-market • Tax benefits • Trialling new products off-market

7. Submit your request Customize the Sample In-Kind Donation Solicitation Letter provided in the Ormita Toolkit and deliver the letter and accompanying materials to the appropriate decision-maker in the organization. Give the organization reasonable time to review and approve the donation request and to negotiate the acknowledgements they want in exchange. Follow-up the letter with a personal visit or telephone call.

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8. Fill out the In-Kind Donation Form Once the organizations has confirmed that they are interested in donating, have them complete an In-Kind Donation Form. This form is an “offer to supply” only and is subject to another charity or organization wishing to take the offered goods or services. Send this form into Ormita.

9. Ormita will market the donation and, in return, find you what you need Ormita will market the donation to other organizations at full-retail value. Once the donation has been accepted, Ormita will arrange the logistics of freight and fulfilment on your behalf. You will now receive credit to acquire goods and services from other non-profits – and businesses – within the Ormita commerce network. You can access products online, in our weekly newsletter or directly from your assigned Broker.

The entire process from receiving donation “offers” through to settlement and acquisition of your own goods and services may range from 10 – 90 days. Patience is a virtue. As more businesses and non-profit organizations participate in the programme, more offerings will become available and the process will become faster. Accounting for the value of donated goods and services is done on a “full market value” basis. Where a donated product is slow to move, there may be a need for a discount to speed up the process. This is entirely up to you.

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Roles and Responsibilities Non-Profit Organizations Responsibilities • Familiarize its employees and volunteers with the features and benefits of the Ormita In-Kind Donation service. • Issue a joint-press-release about the partnership. • Publish information about Ormita in its newsletter at least once every 12 months. • Identify suitable donors and speak to them directly about giving in-kind donations to your organization. • Have them fill out an In-Kind Donation Form . • Where you have talked directly to them about how you will handle the donation process: submit the completed In-Kind Donation Form to Ormita. • Monitor your account online and, once the donation is sold to another organization, access the credits received from the sale to acquire your own needed goods and services.

Ormita Responsibilities • Provide Non-Profit Organizations with sales and marketing material to assist with the promotion of the In-Kind Donation Program to their donors. • Provide training material to educate their employees and volunteers regarding the Ormita range of solutions. • Issue joint press releases about the organization joining the program and the benefits of the InKind Donation Program. • Handle all aspects of the exchange process, including marketing the donated goods received to other members of Ormita, crediting your donor account and helping you acquire other offered needed products and services in return. • Handing all customer enquiries in a professional manner.

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Marketing Support All Ormita Non-Profit Organizations are backed by wide-ranging resources available through Ormita’s sales and marketing support teams.

Sales Support If required, the Ormita sales force can work with the organization to capitalize on in-kind donation opportunities, including in participating in joint sales calls. To make a sales call booking email [email protected] or call your assigned Client Director.

Marketing Material Ormita will provide the organization with access to our online Marketing Library which contains a range of valuable materials to help promote in-kind giving to their donors. Material includes sales presentations, solutions briefs, brochures and case studies.

Newsletter Ormita keeps its non-profit partners up-to-date with news about goods and services that are available through e-mail newsletters.

Online Trading Non-Profit Organizations can buy and sell online, request pricing, check their account balance, change their details, manage sub-accounts, transfer credits and more.

24x7 Telephone Support Ormita offers 24x7 telephone support to help each of our non-profit partners find what they are looking for in an emergency.

Training Ormita knows that the best trained and best prepared partners achieve greater success. Ormita has invested in effective education and training resources which it provides to its partners.

Logo Usage Approved organizations may use the Ormita logo to promote their association with Ormita. Please see the Ormita Corporate Brand Manual for the rules governing the use of our logo.

Public Relations Support When a key transaction is successfully closed, Ormita works with the organization and the customer to spread the word.

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November 12, 2007

Beyond the Gift of Cold, Hard Cash By Deborah L. Jacobs AMONG the items that Tom Bird gave to charity last year was what he considered a “lingering asset” on his personal balance sheet: the domain name, farm.com, which he retained when he and his business partner sold their Silicon Valley record storage company, First American Record Management (FARM) in 1999. Sensing a ready market for the dormant address, Mr. Bird, who is now a venture capitalist, approached the Boston Foundation about taking it. The charity readily agreed, and within a month sold it for $200,000. Mr. Bird got a corresponding tax write-off for his donation, which had cost him nothing but a nominal registration fee 18 years earlier and annual renewal fees. The contribution is one example of how innovative donors and open-minded charities are moving beyond traditional gifts of cash and marketable securities and benefiting from donations of noncash assets. Although real estate remains the most popular type of noncash gift, charities have also accepted tangible personal property like art, jewellery and collectibles, and intangible assets like patents or shares in a closely held business. Statistics are scarce, but Ruben D. Orduña, vice president of the Boston Foundation, said that most of the organization’s larger gifts last year included a noncash asset. “Often the kinds of assets that wealthy people have available to donate are things other than cash and marketable securities,” Mr. Orduña said. Such donations require donors to navigate potential tax traps, have the property appraised, and find an appreciative recipient who will most often sell the asset. But for those who make the effort, it provides an alternative to checkbook philanthropy and a way to still give regardless of stock market performance. Bryan Clontz, president of Charitable Solutions, a Jacksonville, Fla., firm that helps charities liquidate noncash assets, said he got more calls about these types of donations when the market was down. As with publicly traded securities, there are tax incentives for the donor to make gifts of property that has gone up in value, said Ralph E. Lerner, a lawyer with Sidley Austin Brown & Wood, in New York. One is the savings in long-term capital gains tax, which is 15 percent for sales of appreciated business interests and real estate held at least 12 months, and 28 percent for tangible personal property like art and collectibles. Since the charity is tax exempt, it generally pays no tax when it sells the asset. In the best-case scenario, you can also deduct the fair-market value of the asset at the time of the donation, rather than what you paid for it. When making gifts to a public charity, donors are entitled to a deduction for up to 30 percent of adjusted gross income.

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Any deduction that can’t be taken in the year of the donation — say, because the donor’s income isn’t high enough — can be carried forward up to five years. Alistair Barnes, a property manager with Global Special Risks in Houston, figures that his donation of a 3 percent share in the company, a privately held insurance firm, two months before its May 2007 sale, will entitle him to a $292,000 deduction in April. For tangible personal property, something you can touch and move, a restriction known as the related-use rule applies. For your donation to qualify for a full fair-market value deduction, the charity must use the asset in a way that is related to its exempt purpose, said Conrad Teitell, a lawyer with Cummings & Lockwood in Stamford, Conn. Otherwise, your income-tax deduction is limited to your basis in the asset (what it initially cost you) or its fair market value, whichever is less. The related-use rule is not a problem for gifts of art to a museum with similar works in its collection, but it affects other types of gifts to institutions that plan to convert them to cash. Some clients are surprised to find themselves constrained by this rule when they donate items to be auctioned at the annual church or school bazaar, said Laura Peebles, a director with Deloitte & Touche in Washington. Gifts of real estate are not subject to the related-use rule. One of the more unusual ones was a tandem crypt donated to the University of California at Los Angeles. Situated at Westwood Memorial Park, a cemetery where many Hollywood stars are buried, the crypt was near Marilyn Monroe’s grave, said Judith Pillon, director of the office of gift planning at U.C.L.A. The university sold it to someone in the entertainment industry for $100,000, Ms. Pillon said. There are many ways to contribute real estate and reap large tax benefits, but these donations carry complications of their own, said David T. Leibell, a lawyer with Wiggin and Dana in Stamford, Conn. Most charities prefer that the property not be mortgaged because it can run afoul of various tax law restrictions. Moreover, the nonprofit, as if it were buying the property, must check for liens and be sure there are no environmental hazards that would require cleanup obligations under federal law. Charities are not bashful about looking a gift horse in the mouth. Jane Wilton, the general counsel of the New York Community Trust, said that one time the group declined a gift of a Brooklyn gas station because it was concerned about environmental hazards.

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AUSTRALIA AUSTRALIAN CAPITAL TERRITORY Canberra (02) 6160 1477

Derby Dundee Edinburgh Glasgow Gloucester Huddersfield Ipswich Kingston upon Hull Leeds Leicester Liverpool London Manchester Newport Norwich Nottingham Oxford Peterborough Plymouth Preston Reading Rotherham Saint Helens Sheffield Swansea Swindon Watford

0133 291 7004 0138 260 5000 0131 606 0044 0141 421 0051 0145 249 8010 0148 461 0011 0147 339 5000 0148 269 0011 0113 358 0166 0116 330 0033 0151 151 0211 0203 355 1381 0161 421 0177 0163 337 0011 0160 391 1010 0115 817 0011 0186 557 6041 0173 351 7070 0175 239 9006 0177 221 7010 0118 331 0020 0170 927 0000 0174 471 0000 0114 301 0004 0179 267 6001 0179 329 6077 0192 337 9010

NEW SOUTH WALES Campbelltown Dubbo Gosford Newcastle Penrith Sydney Tamworth

(02) 4602 4115 (02) 5804 5111 (02) 4304 1501 (02) 4016 6127 (02) 4702 0513 (02) 8197 7017 (02) 5711 1203

QUEENSLAND Brisbane Gold Coast Sunshine Coast Townsville

(07) 3121 9657 (07) 3166 5304 (07) 5313 3411 (07) 4795 0409

SOUTH AUSTRALIA Adelaide

(08) 7423 0109

TASMANIA Hobart

(03) 6281 4775

VICTORIA Melbourne

(03) 9095 3402

WESTERN AUSTRALIA Bunbury Kalgoorlie Mandurah Perth

NEW ZEALAND

(08) 9774 0105 (08) 9051 5200 (08) 9512 8010 (08) 6465 9631

NORTH ISLAND Auckland Wellington

(09) 974 9159 (04) 974 9061

SOUTH ISLAND Christchurch Dunedin

(03) 974 9041 (03) 974 8014

Italy Bari Bologna Brescia Cagliari Firenze (Florence) Genova Messina Padova Palermo St Vincent Taranto Torino Verona

080 214 9618 0511 990 7661 030 207 7648 070 773 8241 055 535 7643 010 893 7302 090 896 8832 049 859 7942 091 619 3644 016 687 1130 099 987 1038 0111 983 9445 045 485 8775

Romania Bucharest

(021) 519 1421

United Kingdom BBasildon Birmingham Blackburn Blackpool Bolton Bradford Bristol Chelmsford Coventry

0126 843 0010 0121 264 0130 0125 441 0010 0125 358 0011 0120 423 0001 0127 444 9121 0117 361 0030 0124 576 0050 0247 699 8602

United states of america ARIZONA Phoenix

(602) 427 5620

CALIFORNIA Los Angeles San Francisco San Jose

(323) 443 0233 (415) 358 1808 (408) 538 0208

COLORADO Denver

(303) 997 1666

DISTRICT OF COLUMBIA Washington DC (202) 380 3223 FLORIDA Tampa Orlando

(813) 200 4844 (321) 281 3766

GEORGIA Atlanta

(678) 298 3210

IDAHO Boise

(208) 906 1188

ILLINOIS Chicago

(773) 337 4770

MARYLAND Baltimore

(443) 692 0121

MASSACHUSETTS Boston

(857) 524 5135

MICHIGAN Detroit

(313) 733 2939

NEVADA Las Vegas

(702) 446 0899

NEW JERSEY Newark

(973) 741 6884

NEW YORK New York

(347) 527 7677

OHIO Columbus

(614) 754 5884

PENNSYLVANIA Philadelphia Pittsburgh

(215) 695 3040 (412) 360 8450

TENNESSEE Memphis

(901) 328 7278

TEXAS Austin Dallas Fort Worth Houston

(512) 499 2345 (214) 461 4818 (817) 439 6909 (713) 820 9464

UTAH Salt Lake City

(801) 618 0488

WASHINGTON Seattle

(206) 691 8191

HEADQUARTERS Australia PO Box 638 Booval, QLD, 4304 Facsimile: (07) 3123 5908 Email: [email protected] New Zealand PO Box 132009 Sylvia Park, Auckland Facsimile: (028) 890 637 Email: [email protected] UNITED STATES PO Box 16120 Pittsburgh, PA, 15242 U.S.A Facsimile: (412) 360 8403 Email: [email protected]

Ormita is a registered trademark of Ormita International Limited and/or its affiliates. Other names may be trademarks of their respective owners.

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