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HUMAN RESOURCES / RISK MANAGEMENT


                                                          DGR MANAGER IN TRAINING GUIDE




               CODE OF ETHICS & STANDARDS OF BEHAVIOR


               A NOTE FROM OUR PRESIDENT AND CEO

               Dear Employee:

               Under the guidance of our Board of Directors, Goodwill-Easter Seals has adopted a Code of Ethics,
               Values, and Standards of Behavior.  This Code of Ethics incorporates our six fundamental values that
               guide what we do and how we behave at all times.  We also seek out referral sources, partners,
               consultants, contractors, agents, representatives and suppliers who share similar ethics and values.

               As a staff, we are here to create opportunities for individuals with barriers to employment.  In
               representing our mission, these guidelines combined with your common sense and sound judgment will
               help you choose the best course of action and manner in which you conduct yourself.  Please take time
               to discuss and familiarize yourself with these expectations.  Seek clarification and guidance from your
               supervisor for any questions you have regarding an ethical dilemma
               or issue.

               Thank you for doing your part in creating and maintaining an ethical
               work environment.

               Sincerely,
               Michael Wirth-Davis
               President and Chief Executive Officer
               Goodwill-Easter Seals Minnesota



               FORMS AND DOCUMENTS


               GESMN Code of Ethics
               Workplace Culture and Values


















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