"How does putting it in Gross receipts but not in Gross Profit or Gross Income change the rest of the return at all?"

The comment for Gross Receipts is for the perspective of your Provider. As a cash basis tax payer, she reports what she got paid.

For the receiving entity: Services (intangible donations in kind) are not reported for tax purposes. For example, the local NFP ball team proves they have 200 manhours of donated time pledged to help build the ball field and a business will sponsor the new game lights, so the city ponies up a grant against this evidence as "matching donation." The ball team will be reporting the grant (real money) and the value of the tangible assets (lighting) for tax reporting purposes.

The value of that labor is part of operations, internal financials and presentation, similar to unrealized gain/loss communication.