diff --git a/.mokogitea/workflows/issue-branch.yml b/.mokogitea/workflows/issue-branch.yml
index 33cf916..75a6963 100644
--- a/.mokogitea/workflows/issue-branch.yml
+++ b/.mokogitea/workflows/issue-branch.yml
@@ -5,7 +5,7 @@
 # FILE INFORMATION
 # DEFGROUP: Gitea.Workflow
 # INGROUP: mokocli.Automation
-# VERSION: 01.05.00
+# VERSION: 01.00.00
 # BRIEF: Auto-create feature branch when an issue is opened
 
 name: "Universal: Issue Branch"
diff --git a/source/packages/com_mokosuitenpo/mokosuitenpo.xml b/source/packages/com_mokosuitenpo/mokosuitenpo.xml
index c530e3e..67abe57 100644
--- a/source/packages/com_mokosuitenpo/mokosuitenpo.xml
+++ b/source/packages/com_mokosuitenpo/mokosuitenpo.xml
@@ -7,7 +7,7 @@
 	<license>GPL-3.0-or-later</license>
 	<authorEmail>hello@mokoconsulting.tech</authorEmail>
 	<authorUrl>https://mokoconsulting.tech</authorUrl>
-	<version>01.05.00</version>
+	<version>01.05.04</version>
 	<php_minimum>8.3</php_minimum>
 	<description>MokoSuite NPO component</description>
 	<namespace path="src">Moko\Component\MokoSuiteNpo</namespace>
diff --git a/source/packages/plg_system_mokosuitenpo/src/Helper/DonorRetentionHelper.php b/source/packages/plg_system_mokosuitenpo/src/Helper/DonorRetentionHelper.php
index 6b20186..20c7cf3 100644
--- a/source/packages/plg_system_mokosuitenpo/src/Helper/DonorRetentionHelper.php
+++ b/source/packages/plg_system_mokosuitenpo/src/Helper/DonorRetentionHelper.php
@@ -28,7 +28,7 @@ class DonorRetentionHelper
 			->join('INNER', $db->quoteName('#__mokosuitenpo_donations', 'd') . ' ON d.contact_id = cd.id')
 			->where('YEAR(d.donation_date) = ' . $lastYear)
 			->where('cd.id NOT IN (SELECT d2.contact_id FROM #__mokosuitenpo_donations d2 WHERE YEAR(d2.donation_date) = ' . $currentYear . ')')
-			->group('cd.id')
+			->group('cd.id, cd.name, cd.email_to, cd.telephone')
 			->order('last_year_total DESC'));
 
 		return $db->loadObjectList() ?: [];
@@ -53,7 +53,7 @@ class DonorRetentionHelper
 			->join('INNER', $db->quoteName('#__mokosuitenpo_donations', 'd') . ' ON d.contact_id = cd.id')
 			->where('YEAR(d.donation_date) BETWEEN ' . $startYear . ' AND ' . $lastYear)
 			->where('cd.id NOT IN (SELECT d2.contact_id FROM #__mokosuitenpo_donations d2 WHERE YEAR(d2.donation_date) = ' . $currentYear . ')')
-			->group('cd.id')
+			->group('cd.id, cd.name, cd.email_to')
 			->order('lifetime_total DESC'));
 
 		return $db->loadObjectList() ?: [];
diff --git a/source/packages/plg_system_mokosuitenpo/src/Helper/InKindDonationHelper.php b/source/packages/plg_system_mokosuitenpo/src/Helper/InKindDonationHelper.php
new file mode 100644
index 0000000..07bdc93
--- /dev/null
+++ b/source/packages/plg_system_mokosuitenpo/src/Helper/InKindDonationHelper.php
@@ -0,0 +1,96 @@
+<?php
+namespace Moko\Plugin\System\MokoSuiteNpo\Helper;
+
+defined('_JEXEC') or die;
+
+use Joomla\CMS\Factory;
+use Joomla\Database\DatabaseInterface;
+
+/**
+ * In-kind donation tracking — non-cash gifts, fair market valuation, category reporting.
+ */
+class InKindDonationHelper
+{
+	/**
+	 * Record an in-kind donation.
+	 */
+	public static function record(int $contactId, string $description, float $fairMarketValue, string $category = 'goods'): object
+	{
+		if ($fairMarketValue <= 0) {
+			throw new \InvalidArgumentException('Fair market value must be positive.');
+		}
+
+		$allowedCategories = ['goods', 'services', 'equipment', 'real_estate', 'securities', 'vehicles', 'other'];
+		if (!in_array($category, $allowedCategories, true)) {
+			$category = 'other';
+		}
+
+		$db = Factory::getContainer()->get(DatabaseInterface::class);
+		$filter = \Joomla\Filter\InputFilter::getInstance();
+
+		$donation = (object) [
+			'contact_id'       => $contactId,
+			'description'      => $filter->clean($description, 'STRING'),
+			'fair_market_value'=> $fairMarketValue,
+			'category'         => $category,
+			'status'           => 'received',
+			'received_at'      => Factory::getDate()->toSql(),
+		];
+
+		$db->insertObject('#__mokosuitenpo_inkind_donations', $donation, 'id');
+
+		return (object) ['success' => true, 'donation_id' => (int) $donation->id];
+	}
+
+	/**
+	 * Get in-kind donation summary by category for a period.
+	 */
+	public static function getSummary(string $from = '', string $to = ''): array
+	{
+		$from = $from ?: date('Y-01-01');
+		$to = $to ?: date('Y-m-d');
+
+		if (!\DateTime::createFromFormat('Y-m-d', $from) || !\DateTime::createFromFormat('Y-m-d', $to)) {
+			throw new \InvalidArgumentException('Date parameters must be Y-m-d format.');
+		}
+
+		$db = Factory::getContainer()->get(DatabaseInterface::class);
+
+		$db->setQuery($db->getQuery(true)
+			->select('ik.category')
+			->select('COUNT(*) AS donation_count')
+			->select('SUM(ik.fair_market_value) AS total_value')
+			->select('AVG(ik.fair_market_value) AS avg_value')
+			->from($db->quoteName('#__mokosuitenpo_inkind_donations', 'ik'))
+			->where('DATE(ik.received_at) BETWEEN ' . $db->quote($from) . ' AND ' . $db->quote($to))
+			->group('ik.category')
+			->order('total_value DESC'));
+
+		$results = $db->loadObjectList() ?: [];
+
+		foreach ($results as &$r) {
+			$r->avg_value = round((float) $r->avg_value, 2);
+		}
+
+		return $results;
+	}
+
+	/**
+	 * Get donations needing appraisal (over $5,000 threshold per IRS rules).
+	 */
+	public static function getNeedingAppraisal(): array
+	{
+		$db = Factory::getContainer()->get(DatabaseInterface::class);
+
+		$db->setQuery($db->getQuery(true)
+			->select('ik.*, cd.name AS donor_name')
+			->from($db->quoteName('#__mokosuitenpo_inkind_donations', 'ik'))
+			->join('LEFT', $db->quoteName('#__contact_details', 'cd') . ' ON cd.id = ik.contact_id')
+			->where('ik.fair_market_value > 5000')
+			->where('ik.appraisal_date IS NULL')
+			->where($db->quoteName('ik.category') . ' NOT IN (' . $db->quote('securities') . ')')
+			->order('ik.fair_market_value DESC'));
+
+		return $db->loadObjectList() ?: [];
+	}
+}
diff --git a/source/pkg_mokosuitenpo.xml b/source/pkg_mokosuitenpo.xml
index 44fa230..edc0f4d 100644
--- a/source/pkg_mokosuitenpo.xml
+++ b/source/pkg_mokosuitenpo.xml
@@ -2,7 +2,7 @@
 <extension type="package" method="upgrade">
 	<name>Package - MokoSuite NPO</name>
 	<packagename>mokosuitenpo</packagename>
-	<version>01.05.00</version>
+	<version>01.05.04</version>
 	<creationDate>2026-06-11</creationDate>
 	<author>Moko Consulting</author>
 	<authorEmail>hello@mokoconsulting.tech</authorEmail>