2020-05-15T12:11:34-05:00 2019-06-30 GRANT THORNTON LLP 100 E WISCONSIN AVE MILWAUKEE WI 67206 990 2018-07-01 752834344 United Way Foundation of Metropolitan Dallas % JANICE HARISSIS UNIT 2149780000 1800 N Lamar Street Dallas TX 75202 JANICE HARISSIS CFO 2149780000 2020-05-15 true Michelle L Weber P00556798 4142898200 68.102.112.213 48105820201365000001 2020-05-15 P B7201E889B5261D4FDB5D523CB7956157A58434D B7201E889B5261D4FDB5D523CB7956157A58434D 2018 2020-09-23 17:36:50Z Jennifer Sampson 1800 N Lamar Street Dallas TX 75202 11066681 false X www.unitedwaydallas.org X 1999 TX THE FOUNDATION WAS FOUNDED EXCLUSIVELY FOR THE PURPOSE OF RECEIVING GIFTS, GRANTS AND BEQUESTS IN ORDER TO ESTABLISH AN ENDOWMENT FUND FOR THE LONG-TERM BENEFIT OF UWMD. 25 25 0 25 0 0 3164349 2050037 0 0 2979852 1870208 0 -60696 6144201 3859549 3038734 2535000 0 0 0 0 0 0 479257 240926 530442 3279660 3065442 2864541 794107 47579846 50412823 1806057 2713443 45773789 47699380 THE FOUNDATION WAS FOUNDED EXCLUSIVELY FOR THE PURPOSE OF RECEIVING GIFTS, GRANTS AND BEQUESTS IN ORDER TO ESTABLISH AN ENDOWMENT FUND FOR THE LONG-TERM BENEFIT OF THE UNITED WAY OF METROPOLITAN DALLAS. false false 2500000 2500000 DURING THE YEAR ENDING JUNE 30, 2019, THE UNITED WAY FOUNDATION OF METROPOLITAN DALLAS (UWFMD) BOARD MADE A DISTRIBUTION TO THE UNITED WAY OF METROPOLITAN DALLAS, INC. (UWMD) OF $2,500,000, WHICH REPRESENTS THE HIGHER OF $2,500,000 OR 4.5% OF THE AVERAGE MARKET VALUE OF THE 12-QUARTER ROLLING AVERAGE BALANCE OR THE MOST RECENT QUARTER'S CLOSING MARKET VALUE, WHICHEVER IS LOWER, OF THE ENDOWMENT AT DECEMBER 31, 2018. 35000 35000 UWFMD RECEIVED FUNDS DESIGNATED TO UWMD DURING THE YEAR ENDING JUNE 30, 2019. THESE MONIES WERE GRANTED TO UWMD AS REQUESTED BY THE DONOR. 2535000 true true false false false true false false false true false false false false false true true true false false false false false false true false false true false true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 25 25 false false false false false false false true true false false true true true true true true false false false X X JANICE HARISSIS 2149780000 1800 N LAMAR Dallas TX 75202 Clint McDonnough Board Chair 5.0 5.0 X X 0 0 0 Dave C Rader Secretary/Treasurer 5.0 0.0 X X 0 0 0 Millie Bradley At-Large Member 2.0 0.0 X 0 0 0 Hal Brierley At-Large Member 2.0 0.0 X 0 0 0 David Brown Sr At-Large Member 2.0 0.0 X 0 0 0 Jim Burke At-Large Member 2.0 0.0 X 0 0 0 Mary Anne Cree At-Large Member 2.0 0.0 X 0 0 0 Pete Chilian At-Large Member 2.0 0.0 X 0 0 0 J Patrick Faubion At-Large Member 2.0 0.0 X 0 0 0 Curtis M Fitzgerald At-Large Member 2.0 0.0 X 0 0 0 Barry A Fromberg At-Large Member 2.0 0.0 X 0 0 0 Edward G Galante At-Large Member 2.0 0.0 X 0 0 0 Carol Glendenning At-Large Member 2.0 0.0 X 0 0 0 J Peter Kline At-Large Member 2.0 0.0 X 0 0 0 Kevin March At-Large Member 2.0 0.0 X 0 0 0 Ron Parker At-Large Member 2.0 0.0 X 0 0 0 Michael Peterson UWFMD General Counsel 2.0 0.0 X 0 0 0 Stanley A Rabin At-Large Member 2.0 0.0 X 0 0 0 Carolyn Perot Rathjen At-Large Member 2.0 0.0 X 0 0 0 Debbie Taylor At-Large Member 2.0 0.0 X 0 0 0 Mary Templeton At-Large Member 2.0 0.0 X 0 0 0 Debra von Storch At-Large Member 2.0 0.0 X 0 0 0 Terri West At-Large Member 2.0 0.0 X 0 0 0 Mike Wetherington At-Large Member 2.0 0.0 X 0 0 0 Steven Williams At-Large Member 2.0 0.0 X 0 0 0 Jennifer Sampson President and CEO 8.0 32.0 X 0 466513 79092 Susan Hoff Chief Impact/Strategy Officer 6.0 34.0 X 0 369795 41658 Katherine Stenesen Chief Development Officer 8.0 32.0 X 0 199001 39051 Janice Harissis CFO - As of 11/2018 2.0 38.0 X 0 0 0 Wanda Mizutowicz CFO - Thru 10/2018 2.0 38.0 X 0 163158 20108 0 1198467 179909 0 false true false 0 569500 80196 1400341 2050037 0 1039903 1039903 0 0 0 0 0 7957241 7126936 830305 830305 830305 19500 649696 80196 -60696 -60696 0 0 0 0 0 0 0 3859549 1809512 2535000 2535000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 51185 51185 0 0 0 0 0 0 0 0 0 0 0 0 479257 479257 3065442 2535000 51185 479257 150489 528076 132039 0 3524988 2824726 0 0 0 0 0 0 0 0 0 0 0 0 0 0 43425117 45090339 0 0 0 0 0 0 347213 1969682 47579846 50412823 1806057 2713443 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1806057 2713443 X 23994490 24395199 3592253 0 18187046 23304181 45773789 47699380 47579846 50412823 X 794107 942347 189137 X false true X true false X X X 1 UNITED WAY OF METROPOLITAN DALLAS INC 756005352 7 true 2535000 0 1 2535000 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2 508804 659899 true true 45173952 1799685 2761370 2587521 47147486 41867356 3258494 3137160 3089058 45173952 34658230 5769411 4641271 1420820 1780736 41867356 32928328 3795736 567397 1487395 1145836 34658230 28095577 6046025 965142 1009003 1169413 32928328 0.50430 0.40730 0.08840 true false 0 0 X 4750711 942347 942347 3808364 51185 51185 3859549 2825120 2825120 51185 189137 240322 3065442 INTENDED USES OF ENDOWMENT FUNDS Schedule D, Part V, Line 4 The Endowment funds are established for the Exclusive Purpose Of The Donors And To support Program Initiatives of UWMD. LIABILITY FOR UNCERTAIN TAX POSITIONS (ASC 740) SCHEDULE D, PART X, LINE 2 The Foundation is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. Thus, no provision for income taxes is included in the accompanying combined financial statements. The Foundation follows the accounting guidance for accounting for uncertainty in income taxes. The Foundation recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. The Foundation applied the uncertain tax position guidance to all tax positions for which the statute of limitations remained open and determined there were no material unrecognized tax benefits as of that date. The Foundation does not believe there is any uncertainty with respect to the tax position that would result in a material change to the financial statements. The Foundation is subject to federal and state income taxes to the extent it has unrelated business income. In accordance with the guidance for uncertainty in income taxes, management has evaluated their material tax positions and determined that there are no material income tax effects with respect to its financial statements. Management has determined that there is no material unrelated business income to report for the Foundation and has not historically filed any unrelated business income tax returns. Therefore, tax years remain open for years in which an income tax return has not been filed. The Foundation recognizes any interest and penalties related to income taxes. There were no interest or penalties related to income taxes that have been accrued or recognized as of and for the year ended June 30, 2019 and 2018. On December 22, 2017, tax reform legislation commonly known as the Tax Cuts and Jobs Act of 2017 (the Act) was passed; resulting in significant modifications to existing tax law. There were no material effects on the financial statements as a result of the Act. Management is evaluating the ongoing impact of the Act on United Way and the Foundation. RECONCILIATION OF EXPENSES SCHEDULE D, PART XII, Line 4B Fiscal Year 2019 Increase In Cash Value of Life Insurance $189,137 RECONCILIATION OF ASSETS AND LIABILITIES TO FINANCIALS UWMD IS A BENEFICIARY OF THE UNITED WAY FOUNDATION OF METROPOLITAN DALLAS (FOUNDATION) AS A SUPPORTED ORGANIZATION. THE FOUNDATION FUNDS ARE ESTABLISHED FOR THE EXCLUSIVE PURPOSE OF THE DONORS AND TO SUPPORT THE PROGRAM INITIATIVES OF UWMD. UWMD UWFMD Eliminations Consolidated Total Assets 44,510,523 50,412,823 (4,146,776) 90,776,570 Total Liabilities 13,216,075 2,713,443 (4,146,776) 11,782,742 ---------- ---------- ----------- ---------- Net Assets 31,294,448 50,412,823 0 78,993,828 Garage Concert 669196 649696 19500 79577 619 0 669196 649696 19500 79577 619 80196 -60696 true UNITED WAY OF METROPOLITAN DALLAS INC 1800 N LAMAR STREET DALLAS TX 75202 756005352 501(c)(3) 2535000 0 SUPPORT UWMD 1 0 PROCEDURE FOR MONITORING USE OF GRANT FUNDS INSIDE THE U.S. SCHEDULE I, PART I, LINE 2 GRANTS ARE MADE IN ACCORDANCE WITH THE OPERATING PURPOSE OF THE ORGANIZATION TO SUPPORT THE OPERATION AND MISSION OF UWMD. false true false false false false false false false Jennifer Sampson President and CEO 0 354040 0 93752 0 18721 0 43552 0 35540 0 545605 0 0 Susan Hoff Chief Impact/Strategy Officer 0 279090 0 88640 0 2065 0 19035 0 22623 0 411453 0 0 Katherine Stenesen Chief Development Officer 0 173838 0 25000 0 163 0 12985 0 26066 0 238052 0 0 Wanda Mizutowicz CFO - Thru 10/2018 0 127804 0 13125 0 22229 0 10007 0 10101 0 183266 0 0 RELATED ORGANIZATIONS METHOD OF ESTABLISHING COMPENSATION FOR THE CEO SCHEDULE J, PART I, LINE 3 ALL COMPENSATION FOR OFFICERS/DIRECTORS/HIGHEST COMPENSATED EMPLOYEES IS PAID BY A RELATED ORGANIZATION, UWMD. UWFMD RELIED ON UWMD TO REVIEW THIS INFORMATION FOR ALL COMPENSATION PAID. THE COMPENSATION COMMITTEE IS THE EXECUTIVE COMMITTEE OF THE BOARD. THE COMMITTEE HAS THE RESPONSIBILITY OF DETERMINING AND RECOMMENDING TO THE BOARD FOR APPROVAL THE SENIOR LEADERSHIP TEAM COMPENSATION AND BENEFITS. UWMD'S VICE PRESIDENT OF HUMAN RESOURCES PROVIDES FACTUAL, SUPPORTIVE, AND COMPARATIVE INFORMATION, AS REQUESTED. THE COMMITTEE REVIEWS AND APPROVES UWMD'S GOALS AND OBJECTIVES RELEVANT TO CEO COMPENSATION AND EVALUATES THE PERFORMANCE OF THE CEO ANNUALLY AGAINST THOSE GOALS AND OBJECTIVES. THE COMMITTEE RECOMMENDS TO THE BOARD, FOR APPROVAL, THE CEO'S COMPENSATION PACKAGE BASED ON THIS EVALUATION. THE DELIBERATIONS AND DECISIONS OF THE COMMITTEE ARE DOCUMENTED IN CONTEMPORANEOUS SUBSTANTIATION. THE COMMITTEE WILL REVIEW ANNUALLY ALL INCENTIVE COMPENSATION PLANS AND/OR SPECIAL COMPENSATION ARRANGEMENTS FOR MEMBERS OF UWMD'S LEADERSHIP TEAM AND OTHER STAFF MEMBERS AS APPROPRIATE, INCLUDING BONUS AND INCENTIVE AWARDS, SEVERANCE PACKAGES, EMPLOYMENT AGREEMENTS, AND/OR OTHER SPECIAL SUPPLEMENTAL BENEFITS. PERSONS PARTICIPATIONG IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN Schedule J, Part I, Line 4b JENNIFER SAMPSON RECEIVED PAYMENTS FROM UWMD TO HER 457F PLAN AND THOSE PAYMENTS TOTALED $24,300 FOR CALENDAR YEAR 2018 AND ARE REPORTED IN SCHEDULE J, PART II, COLUMN C ALONG WITH PAYMENTS TO HER 403B PLAN. EXECUTIVE COMMITTEE FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS CHAIRED BY THE BOARD CHAIR AND COMPRISED OF THE BOARD OFFICERS AND THE PRESIDENT AND CEO. THE BOARD CHAIR MAY ELECT TO INCLUDE ADDITIONAL MEMBERS. THE EXECUTIVE COMMITTEE MEETS REGULARLY WITH THE PRESIDENT AND CEO AND MONITORS AND OVERSEES GOVERNANCE AND ORGANIZATIONAL ISSUES ON BEHALF OF THE BOARD. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT CPA FIRM SPECIALIZING IN TAX PREPARATION SERVICES PREPARED THE 990 FORM USING INFORMATION FROM AUDITED FINANCIAL STATEMENTS AND INFORMATION PROVIDED BY UWMD STAFF. UWMD STAFF REVIEWED THE COMPLETED FORM 990. THE RETURN IS DELIVERED TO MEMBERS OF THE AUDIT AND ETHICS COMMITTEE AND BOARD FOR REVIEW AND COMMENTS. A FINAL COPY OF THE FORM 990 IS PROVIDED TO THE ENTIRE BOARD PRIOR TO FILING WITH THE IRS. MONITORING AND ENFORCING COMPLIANCE FORM 990, PART VI, SECTION B, LINE 12C THE CODE OF BUSINESS CONDUCT, ETHICS, AND CONFLICT OF INTEREST IS DISTRIBUTED TO DIRECTORS, OFFICERS, STANDING COMMITTEE MEMBERS AND EMPLOYEES ON AN ANNUAL BASIS. DIRECTORS, OFFICERS, STANDING COMMITTEE MEMBERS, AND EMPLOYEES ARE REQUIRED TO SIGN AN AFFIRMATIVE ACTION STATEMENT OF COMPLIANCE AND TO DISCLOSE ANY FINANCIAL OR OTHER RELATIONSHIPS THAT COULD POTENTIALLY GIVE RISE TO A CONFLICT OF INTEREST ALONG WITH THE REASONS, IF ANY, THEY BELIEVE SUCH RELATIONSHIPS WOULD NOT VIOLATE THE CONFLICT OF INTEREST DEFINITIONS PER THE IRS INSTRUCTIONS TO THE FORM 990. BOARD MEMBERS ARE REQUIRED TO RECUSE THEMSELVES FROM DISCUSSIONS AND DECISIONS IMPACTING POTENTIAL CONFLICT OF INTERESTS. COMPLETED CODE OF BUSINESS CONDUCT, ETHICS AND CONFLICT OF INTEREST FORMS ARE REVIEWED BY THE LEADERSHIP TEAM TO DETERMINE IF FURTHER ACTIONS ARE REQUIRED. PROCESS FOR DETERMINING COMPENSATION FORM 990, PART VI, SECTION B, LINES 15A & 15B ALL COMPENSATION FOR OFFICERS/DIRECTORS/HIGHEST COMPENSATED EMPLOYEES IS PAID BY A RELATED ORGANIZATION, UWMD. UWFMD RELIED ON UWMD TO REVIEW THIS INFORMATION FOR ALL COMPENSATION PAID. THE COMPENSATION COMMITTEE IS THE EXECUTIVE COMMITTEE OF THE BOARD. THE COMMITTEE HAS THE RESPONSIBILITY OF DETERMINING AND RECOMMENDING TO THE BOARD FOR APPROVAL THE SENIOR LEADERSHIP TEAM COMPENSATION AND BENEFITS. UWMD'S VICE PRESIDENT OF HUMAN RESOURCES PROVIDES FACTUAL, SUPPORTIVE, AND COMPARATIVE INFORMATION, AS REQUESTED. THE COMMITTEE REVIEWS AND APPROVES UWMD'S GOALS AND OBJECTIVES RELEVANT TO CEO COMPENSATION AND EVALUATES THE PERFORMANCE OF THE CEO ANNUALLY AGAINST THOSE GOALS AND OBJECTIVES. THE COMMITTEE RECOMMENDS TO THE BOARD, FOR APPROVAL, THE CEO'S COMPENSATION PACKAGE BASED ON THIS EVALUATION. THE DELIBERATIONS AND DECISIONS OF THE COMMITTEE ARE DOCUMENTED IN CONTEMPORANEOUS SUBSTANTIATION. THE COMMITTEE WILL REVIEW ANNUALLY ALL INCENTIVE COMPENSATION PLANS AND/OR SPECIAL COMPENSATION ARRANGEMENTS FOR MEMBERS OF UWMD'S LEADERSHIP TEAM AND OTHER STAFF MEMBERS AS APPROPRIATE, INCLUDING BONUS AND INCENTIVE AWARDS, SEVERANCE PACKAGES, EMPLOYMENT AGREEMENTS, AND/OR OTHER SPECIAL SUPPLEMENTAL BENEFITS. HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC FORM 990, PART VI, SECTION C, LINES 18 & 19 UWFMD'S FORM 990 IS AVAILABLE ON THE WEBSITE AND THE FORM 1023 IS AVAILABLE UPON REQUEST. UWFMD'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. REQUESTS MAY BE SENT TO: UWMD ACCOUNTING AND FINANCE, 1800 N. LAMAR STREET, DALLAS, TX 75202. REQUESTS CAN ALSO BE MADE BY CALLING THE UWMD ACCOUNTING AND FINANCE DEPARTMENT AT (214) 978-0000. AUDITED FINANCIAL STATEMENTS AND FILED FORM 990'S ARE AVAILABLE BY ACCESSING UWMD'S WEBSITE AT WWW.UNITEDWAYDALLAS.ORG. AFTER REACHING THE WEBSITE, GO TO "ABOUT" THEN "FINANCIALS" TO OBTAIN THE NECESSARY INFORMATION. OTHER CHANGES IN NET ASSETS AND FUND BALANCES FORM 990, PART XI, LINE 9 FISCAL YEAR 2019 INCREASE IN CASH VALUE OF LIFE INSURANCE $189,137 United Way of Metropolitan Dallas Inc 1800 N Lamar Street Dallas TX 75202 756005352 HLTH/HUM SVCS TX 501(c)(3) 07 NA false false true true false false false false false false false false false true true true false false false false