2018-01-19T10:51:26-06:00 2017-06-30 GRANT THORNTON LLP 171 N CLARK ST SUITE 200 CHICAGO IL 60601 990 2016-07-01 362167949 United Way of Lake County Inc % KRISTI LONG UNIT 8477751000 330 South Greenleaf Street Gurnee IL 60031 KRISTI LONG President & CEO 8477751019 2018-01-19 true Bridget T Roche P00666837 3128560200 2016 2022-09-23 18:48:47Z Kristi Long 330 South Greenleaf Street Gurnee IL 60031 7041347 false X HTTP://WWW.LIVEUNITEDLAKECOUNTY.ORG X 1940 IL Uniting leadership and resources to create lasting change that will improve lives in lake county. 26 25 24 975 0 7145196 6569488 7951 6285 154235 99787 10971 9880 7318353 6685440 4745809 4379935 0 0 1531346 1442970 0 0 548615 966947 911531 7244102 6734436 74251 -48996 9333397 9486125 646005 581164 8687392 8904961 X TO UNITE LEADERSHIP AND RESOURCES FOR LASTING CHANGE, BY FOCUSING ON MEETING THE FINANCIAL, SOCIAL, AND EDUCATIONAL NEEDS OF FAMILIES AND INDIVIDUALS TO IMPROVE THEIR QUALITY OF LIFE. false false 3678983 3538787 6285 OTHER PROGRAM ACHIEVEMENTS INCLUDE SENDING DESIGNATIONS TO OTHER 501(C)(3) ORGANIZATIONS, SOME OF WHICH ARE PAID DIRECTLY BY THE DONOR, AND OTHER EXEMPT PURPOSE ACHIEVEMENTS. (Continued in Schedule O.) 1144041 370029 COMMUNITY GOAL: CHILDREN ENTER KINDERGARTEN READY TO SUCCEED WITH GRANTS TO THE COMMUNITY OF $370,029. THERE WERE 8 AGENCIES INVOLVED HAVING 10 PROGRAMS THAT SERVED 2,276 CLIENTS IN 2017. THE AGENCY PROGRAMS FUNDED UNDER THIS GOAL HELP TO ENSURE: CHILDREN ENTER KINDERGARTEN HEALTHY AND WELL CARED FOR (907 CLIENTS SERVED; 44.2%); PARENTS INTENTIONALLY AND EFFECTIVELY ACT AS THEIR CHILD'S FIRST TEACHER (662 CLIENTS; 32.3%); AND CHILDREN HAVE AGE APPROPRIATE SOCIAL, EMOTIONAL AND INTELLECTUAL DEVELOPMENT (482 CLIENTS SERVED; 23.5%). PROGRAMS INCLUDE CHILD CARE CENTERS, PARENTING PROGRAMS, AND LITERACY. 527437 289236 COMMUNITY GOAL: FAMILIES PROVIDE FOOD, SHELTER AND VIOLENCE FREE HOMES WITH GRANTS TO THE COMMUNITY OF $289,236. THERE WERE 20 AGENCIES INVOLVED HAVING 30 PROGRAMS THAT SERVICE 139,261 CLIENTS IN 2017. THE AGENCY PROGRAMS FUNDED IN THIS AREA ENSURE: PEOPLE ELIMINATE THE BARRIERS TO GOOD HEALTH (119,500 CLIENTS SERVED; 85.8%); PEOPLE BREAK THE CYCLE OF POVERTY (2,142 CLIENTS SERVED; 1.5%); AND PEOPLE REDUCE VIOLENCE TOWARD INDIVIDUALS AND FAMILIES (17,619 CLIENTS SERVED; 12.7%). PROGRAMS INCLUDE HOMELESS SHELTERS, FOOD PANTRIES, HEALTH CLINICS, MENTAL HEALTH COUNSELING, LEGAL, JOB/VOCATIONS TRAINING AND EDUCATION. 354599 181883 5705060 true true false false false true false false false true true false false false true true true false false false false false false false false false false true false true false false false false false false false false true false false false false false false false false true 5 0 true 24 true false false false false false false false false false false false false false X 26 25 false false false false true false false true true false false true true true true true true true true false IL X X KRISTI LONG 8477751019 330 SOUTH GREENLEAF STREET Gurnee IL 60031 X Richard J Haney Board Member 1.0 0.0 X 0 0 0 Carl Skoog Board Member 1.0 0.0 X 0 0 0 Rob Whitney Board Member (THRU 5/17) 2.0 0.0 X 0 0 0 Irene Hrusovsky Board Member 1.0 0.0 X 0 0 0 Carla Zuniga Board Member 3.0 0.0 X 0 0 0 Glenda G Abbott Community Impact Chair 3.0 0.0 X X 0 0 0 Aaron Lawlor Board Member 2.0 0.0 X 0 0 0 Adrienne Anderson Board Member (BEG 05/17) 1.0 0.0 X 0 0 0 Scott E Jones Immediate Past Board Chair 5.0 0.0 X X 0 0 0 Monica M Burmeister Treas. Finc & Admin Chair 3.0 0.0 X X 0 0 0 Nancy Chase Coolley Board Member (BEG 05/17) 4.0 0.0 X 0 0 0 Steven Esposito Board Member (BEG 09/16) 1.0 0.0 X 0 0 0 Donnovan M Young Board Member 3.0 0.0 X 0 0 0 David Kuhn Board Member (Beg 09/16) 1.0 0.0 X 0 0 0 Kristi Long President & CEO 50.0 0.0 X X 157748 0 24204 Jesus Ruiz Board Member 2.0 0.0 X 0 0 0 Patrice Maloney-Knauf Board Member (BEG 05/17) 3.0 0.0 X 0 0 0 Lawrence Corrigan Board Member 1.0 0.0 X 0 0 0 Michael G Nerheim Board Member 1.0 0.0 X 0 0 0 Andrew Walsh Board Member 1.0 0.0 X 0 0 0 Azita Saleki-Gerhardt PHD Board Member 2.0 0.0 X 0 0 0 Tejal Vakharia Board Member 2.0 0.0 X 0 0 0 Andrew Warrington Board Chair 5.0 0.0 X X 0 0 0 Mark Schweitzer Resource Development Chair 4.0 0.0 X X 0 0 0 Kristi Zinselmeier Board Member 1.0 0.0 X 0 0 0 Judy Berliant Board Member 4.0 0.0 X 0 0 0 Michele Maiter Board Member 1.0 0.0 X 0 0 0 Benjamin Martindale Board Member (THRU 5/17) 2.0 0.0 X 0 0 0 Joseph L Pray Board Member (THRU 5/17) 1.0 0.0 X 0 0 0 Michael H Stevens Board Member (THRU 5/17) 2.0 0.0 X 0 0 0 157748 0 24204 1 false true false United Way of Metropolitan Chicago 333 South Wabash Avenue CHICAGO IL 60604 Admin Services 132200 1 145551 6423937 78742 6569488 DESIGNATION FEES 561000 6285 6285 6285 94458 94458 0 0 9420 9420 0 9420 9420 361236 355907 5329 5329 5329 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 561000 460 460 460 6685440 6285 109667 4379935 4379935 0 0 0 182090 54628 63731 63731 0 962873 548950 195788 218135 60520 35032 11528 13960 141575 82040 27887 31648 95912 51412 20524 23976 0 0 26039 26039 0 0 3895 3895 177420 116518 19172 41730 69190 53780 10951 4459 46869 30428 7542 8899 249157 133571 39807 75779 0 81644 48390 14556 18698 12567 7561 3093 1913 0 11860 7738 2787 1335 0 75597 43145 13931 18521 76760 43482 14517 18761 20436 17983 1022 1431 MEMBERSHIP DUES 8324 4987 1408 1929 . 0 . 0 . 0 51773 45480 2583 3710 6734436 5705060 480761 548615 300 300 2013733 2141667 1185016 988463 0 0 0 0 0 0 0 0 0 0 61383 69662 3131090 1564638 1600054 1566452 4456129 4719581 0 0 0 0 0 0 16782 0 9333397 9486125 646005 567749 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13415 646005 581164 X 4911624 5462982 1743768 1409979 2032000 2032000 8687392 8904961 9333397 9486125 X -48996 375437 -108872 X false true X true false X 7463895 7544860 7673868 7036324 6569488 36288435 0 0 7463895 7544860 7673868 7036324 6569488 36288435 521794 35766641 110920 111884 98443 113548 103878 538673 0 0 987 2291 43 460 3781 36830889 38792 0.97110 0.93305 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3 23403 23403 true true 4210840 9219 474159 220510 4473708 4501745 737 -70736 220906 4210840 4766189 12095 -17017 259522 4501745 4231089 686037 150937 4766189 3999237 22205 481077 271430 4231089 0.52200 0.45400 0.02400 false false 0 200000 200000 0 2120073 814276 1305797 0 430282 386289 43993 0 380735 364073 16662 1566452 0 OTHER LIABILITIES 13415 13415 X 3485416 375437 72198 -108872 338763 3146653 3538787 3538787 6685440 3267847 72198 72198 3195649 3538787 3538787 6734436 INTENDED USES OF ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 THE BOARD DESIGNATED ENDOWMENT FUNDS ARE UNRESTRICTED FUNDS SET ASIDE BY UNITED WAY OF LAKE COUNTY, INC.'S ("UWLC") BOARD OF DIRECTORS FOR SPECIFIC PURPOSES OR PROJECTS. THE PERMANENT FUND IS KNOWN AS THE UNITED WAY OF LAKE COUNTY FOREVER FUND ("THE FUND"). THE PURPOSE OF THE FUND IS TO RAISE AND SECURE GIFTS, GRANTS, BEQUESTS AND DEVISES APART FROM THE ANNUAL UWLC CAMPAIGN. INVESTMENT INCOME FROM THE FUND WILL BE DISTRIBUTED AT THE DIRECTION OF THE BOARD OF DIRECTORS OF UWLC IN A MANNER DEEMED PRUDENT TO SERVE A BROAD RANGE OF COMMUNITY NEEDS INCLUDING, BUT NOT LIMITED TO, HEALTH AND HUMAN SERVICES, CAPITAL, EDUCATIONAL AND CULTURAL PROGRAMS FOR THOSE PERSONS THEN PRESENT IN, OR LIVING IN, THE LAKE COUNTY, ILLINOIS COMMUNITY. UNCERTAIN TAX POSITIONS SCHEDULE D, PART X, LINE 2 UWLC HAS RECEIVED A FAVORABLE DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE STATING THAT IT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986 ("IRC"), EXCEPT FOR INCOME TAXES PERTAINING TO UNRELATED BUSINESS INCOME. ACCOUNTING GUIDANCE REQUIRES TAX EFFECTS FROM UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. MANAGEMENT HAS DETERMINED That THERE ARE NO MATERIAL UNCERTAIN POSITONS THAT REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. ADDITIONALLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THESE FINANCIAL STATEMENTS. THERE IS NO INTEREST OR PENALTIES RECOGNIZED IN THE STATEMENT OF ACTIVITIES OR STATEMENT OF FINANCIAL POSITION. SUPPLEMENTAL DESCRIPTION - OTHER REVENUE SCHEDULE D, PART XI, LINE 2D LOSS ON PRIOR YEAR PLEDGE WRITE-OFF.........................($108,872) SUPPLEMENTAL DESCRIPTION - OTHER EXPENSES SCHEDULE D, PART XI, LINE 4B DESIGNATIONS TO OTHER ORGANIZATIONS........................ $3,538,787 TOTAL...................................................... $3,538,787 SUPPLEMENTAL DESCRIPTION OTHER SCHEDULE D, PART XII, LINE 4B DESIGNATIONS TO OTHER ORGANIZATIONS.........................$3,538,787 TOTAL...................................................... $3,538,787 true One Hope United - Northern Region PO Box 1128 Lake Villa IL 60046 362181967 501(C)(3) 256170 PROGRAM SUPPORT Nicasa 31979 N Fish Lake Rd Round Lake IL 60073 362605412 501(C)(3) 74790 PROGRAM SUPPORT Catholic Charities Lake County Services 671 South Lewis Avenue Waukegan IL 60085 362170821 501(C)(3) 68209 PROGRAM SUPPORT Zacharias Sexual Abuse Center 4275 Old Grand Avenue Gurnee IL 60031 363314976 501(C)(3) 63207 PROGRAM SUPPORT A Safe PlaceLake County Crisis Center Suite 100 2710 17th Street Zion IL 60099 363032700 501(C)(3) 39424 PROGRAM SUPPORT Lake County Health Department 3010 Grand Avenue Waukegan IL 60085 593502843 501(C)(3) 36897 PROGRAM SUPPORT Reading Power 736 N Western Ave Lake Forest IL 60045 202916846 501(C)(3) 36690 PROGRAM SUPPORT Mano a Mano Family Resource Center 6 E Main St Round Lake Park IL 60073 364418084 501(C)(3) 33259 PROGRAM SUPPORT MOST BLESSED TRINITY 450 KELLER AVENUE WAUKEGAN IL 60085 800432313 501(C)(3) 26491 PROGRAM SUPPORT PADS Lake County Inc PO Box 428 North Chicago IL 60064 362948857 501(C)(3) 24464 PROGRAM SUPPORT ROUND LAKE AREA SCHOOLS DISTRICT 811 SUNSET DRIVE ROUND LAKE IL 60073 362708769 501(C)(3) 22000 PROGRAM SUPPORT Cristo Rey St Martin College Prep 501 S M Lutr King Ave Waukegan IL 60085 421597059 501(C)(3) 20000 PROGRAM SUPPORT Boys and Girls Club of Lake County 2100 Ridge Ave Ste G320 Evanston IL 60201 364266009 501(C)(3) 18442 PROGRAM SUPPORT Family Service of Lake County 777 Central Ave Highland Park IL 60035 362167063 501(C)(3) 17700 PROGRAM SUPPORT Erie Family Health Center 2323 Grand Ave Waukegan IL 60085 363816410 501(C)(3) 16316 PROGRAM SUPPORT Arden Shore Child & Family Services 329 N Genesee St Waukegan IL 60085 362167724 501(C)(3) 14648 PROGRAM SUPPORT Waukegan Public Library 128 North County Street Waukegan IL 60085 363446040 501(C)(3) 14194 PROGRAM SUPPORT Christian Outreach of Lutherans 800 West Glen Flora Waukegan IL 60085 363310492 501(C)(3) 13732 PROGRAM SUPPORT Community Youth Network Inc 18640 W Belvidere Rd Grayslake IL 60030 362991247 501(C)(3) 12304 PROGRAM SUPPORT Highland Park Community NurseryDay Care Center 1850 Green Bay Rd Highland Park IL 60035 362187792 501(C)(3) 11400 PROGRAM SUPPORT Tri-Con Child Care Center 425 Laurel Ave Highland Park IL 60035 362708769 501(C)(3) 11400 PROGRAM SUPPORT CASA Lake County 700 Forest Edge Dr Vernon Hills IL 60061 363916143 501(C)(3) 9380 PROGRAM SUPPORT Prairie State Legal Services Inc 325 W Washington St Waukegan IL 60085 371030764 501(C)(3) 9130 PROGRAM SUPPORT Waukegan to College 410 Grand Avenue Waukegan IL 60085 454860376 501(C)(3) 8779 PROGRAM SUPPORT United Way of Kenosha County 5500 6th Ave Ste 210 Kenosha WI 53140 390806285 501(C)(3) 8754 PROGRAM SUPPORT Lake County Haven PO Box 127 Libertyville IL 60048 363846099 501(C)(3) 8514 PROGRAM SUPPORT Family Focus Inc 310 S Peoria St Ste 310 501C3 Chicago IL 60607 362884042 501(C)(3) 8156 PROGRAM SUPPORT America's Best Charities 1100 Larkspur Landg Cir Larkspur CA 94939 943067804 501(C)(3) 8052 PROGRAM SUPPORT UW Metro Chicago 75 Remittance Dr Chicago IL 60675 300200478 501(C)(3) 7804 PROGRAM SUPPORT Youth and Family Counseling 1113 S Milwaukee Ave Libertyville IL 60048 366148486 501(C)(3) 6785 PROGRAM SUPPORT Mother's Trust Foundation 400 E Illinois Rd Lake Forest IL 60045 364177726 501(C)(3) 6724 PROGRAM SUPPORT YouthBuild Lake County Inc 1812 Morrow Avenue North Chicago IL 60064 200549865 501(C)(3) 5214 PROGRAM SUPPORT Zion Benton Children's Service 1608 West 23rd Street Zion IL 60099 362765140 501(C)(3) 5181 PROGRAM SUPPORT Lake County Residential Development Corp PO Box 321 Gurnee IL 600310321 363086133 501(C)(3) 5006 PROGRAM SUPPORT 34 PROCEDURE FOR MONITORING USE OF GRANT FUNDS INSIDE U.S. SCHEDULE I, PART I, LINE 2 THE AGENCIES LISTED IN SCHEDULE I INCLUDE UNITED WAY FUNDED AGENCIES AND AGENCIES RECEIVING DONOR DESIGNATIONS. FOR PURPOSES OF COMPLETING SCHEDULE I, IF AN AGENCY RECEIVED UWLC GRANT FUNDS AND DONOR DESIGNATIONS, THE AMOUNT OF CASH GRANT IS THE TOTAL OF THESE TWO FUNDING SOURCES. EACH AGENCY RECEIVING DIRECT UWLC FUNDING IS REQUIRED TO SUBMIT SEMI-ANNUAL REPORTS TO UNITED WAY OF LAKE COUNTY, INC. ("UWLC"). THE REPORTS INCLUDE INFORMATION ABOUT BUDGET, DEMOGRAPHICS REGARDING THE COMMUNITY SERVICED AND PERFORMANCE (OUTCOME) UPDATES. THESE REPORTS ARE REVIEWED BY THE STAFF OF UWLC AND FOLLOW UP IS PERFORMED IF NECESSARY. IN ADDITION, UWLC MAINTAINS CONTACT WITH THE AGENCIES THROUGH THE YEAR AS THE AGENCIES' FUNDED PROGRAMS ARE EXECUTED. FOR AGENCIES RECEIVING FUNDS AS A RESULT OF DONORS DESIGNATING TO THOSE AGENCIES, UWLC DOES NOT MONITOR THESE AGENCIES. HOWEVER, THESE DESIGNATED AGENCIES ARE CHECKED TO VERIFY THEIR 501(C)(3) STATUS AND COMPLIANCE WITH THE PATRIOT ACT. X X X false false false false false false false false false Kristi Long President & CEO 132334 0 0 0 25414 0 9574 0 14630 0 181952 0 0 0 X 12 77142 FMV X Resort Stay 1 1600 FMV false true false PART I, LINE 31 UNITED WAY OF LAKE COUNTY, INC. IS REPORTING BOTH THE NUMBER OF CONTRIBUTIONS AND THE NUMBER OF ITEMS RECEIVED DURING THE FISCAL YEAR ENDING JUNE 30, 2017. EMPLOYEES/VOLUNTEERS FORM 990, PART I, LINE 6 BOARD/POLICY MAKING VOLUNTEERS: 30 INTERNAL CAMPAIGN COORDINATORS: 6 COMMUNITY IMPACT/COMMUNITY BUILDING VOLUNTEERS: 149 DAY OF SERVICE VOLUNTEERS: 775 OTHER: 15 TOTAL: 975 OTHER PROGRAM SETVICES FORM 990, PART III, LINE 4D COMMUNITY GOAL: CHILDREN ACHIEVE EARLY ACADEMIC SUCCESS AND YOUTH GRADUATE HIGH SCHOOL READY TO SUCCEED WITH GRANTS TO THE COMMUNITY OF $181,883. THERE WERE 8 AGENCIES INVOLVED HAVING 13 PROGRAMS THAT SERVED 28,859 CLIENTS IN 2017. THE AGENCY PROGRAMS FUNDED IN THIS AREA HELP: ELEMENTARY AGE CHILDREN DEVELOP HEALTHY HABITS/BEHAVIORS (2,003 CLIENTS SERVED, 6.9%); CHILDREN DEVELOP ACADEMIC SKILLS (927 CLIENTS SERVED; 3.2%); YOUTH AVIOID/REDUCE RISKY BEHAVIORS (24,065 CLIENTS; 83.4%); PARENTS ARE ENGAGED IN THE EDUCATION OF THEIR CHILDREN (184 CLIENTS SERVED; .7%) AND YOUTH DEVELOP SKILLS THAT WILL PREPARE THEM FOR A SUCCESSFUL FUTURE (1,680 CLIENTS SERVED; 5.8%). PROGRAMS INCLUDE AFTER SCHOOL TUTORING AND MENTORING, COUNSELING, SUBSTANCE ABUSE PREVENTION, LITERACY, JOB/VOCATIONAL TRAINING, CAREER PLANNING, AND FINANCIAL SKILLS. DELEGATION OF AUTHORITY FORM 990, PART VI, LINE 1A THE EXECUTIVE COMMITTEE HAS ALL POWER AND AUTHORITY TO ACT FOR THE BOARD OF DIRECTORS BETWEEN REGULAR BOARD MEETINGS AND IN EMERGENCIES. THE EXECUTIVE COMMITTEE HAS SUCH POWER AS IS DELEGATED BY THE BOARD. THE EXECUTIVE COMMITTEE CONSISTS OF A MINIMUM OF EIGHT DIRECTORS, INCLUDING THE CHAIR OF THE BOARD. ADDITIONAL DIRECTORS MAY BE ELECTED TO SERVE AS AT-LARGE VOTING MEMBERS OF THE EXECUTIVE COMMITTEE FROM TIME TO TIME BY THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO DETERMINE THE ANNUAL OPERATING BUDGET, SALARY AND BENEFIT SCHEDULES, SUBJECT TO THE RATIFICATION OF THE AGGREGATE AMOUNT BY THE BOARD OF DIRECTORS. MEMBERS OR STOCKHOLDERS FORM 990, PART VI, LINE 6 THE MEMBERS OF THIS CORPORATION SHALL BE ONE CLASS TERMED MEMBERS. EACH CONTRIBUTOR TO THE UNITED WAY OF LAKE COUNTY CAMPAIGN SHALL BE ENTITLED TO MEMBERSHIP IN THE UNITED WAY OF LAKE COUNTY AND SHALL BE KNOWN AS A MEMBER DURING THE YEAR FOR WHICH THE GIFT WAS MADE. FORM 990 REVIEW PROCESS FORM 990, PART VI, LINE 11B A REVIEW OF THE FORM 990 WAS CONDUCTED BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS AND CERTAIN KEY UNITED WAY OF LAKE COUNTY STAFF MEMBERS DURING THE FINANCE COMMITTEE MEETING ON JANUARY 8, 2018, PRIOR TO THE FILING OF THE FORM 990. A COPY OF THE FORM 990 AND THE PRIOR YEAR FORM 990 WERE EMAILED TO THE FINANCE COMMITTEE AND KEY UNITED WAY OF LAKE COUNTY STAFF MEMBERS: THE PRESIDENT & CEO, THE VICE PRESIDENT OF COMMUNITY IMPACT AND THE DIRECTOR OF HUMAN RESOURCES. QUESTIONS OR COMMENTS FROM THE FINANCE COMMITTEE AND THE KEY STAFF MEMBERS CONCERNING THE FORM 990 WERE SOLICITED AND SHARED. FOLLOWING THE REVIEW, THE FORM 990 WAS PROVIDED TO EACH OF THE VOTING MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO THE FILING OF THE FORM 990. CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT FORM 990, PART VI, LINE 12C THE ORGANIZATION HAS TWO CODE OF ETHICS POLICIES (COLLECTIVELY REFERRED TO AS "THE ETHICS POLICIES") COVERING (1) EMPLOYEES AND (2) VOLUNTEERS AND REPRESENTATIVES (INCLUDING BOARD OF DIRECTORS AND ITS COMMITTEES) OF THE UNITED WAY OF LAKE COUNTY, INC. ("UWLC") AND CLOSE FAMILY MEMBERS OF EMPLOYEES AND VOLUNTEERS AND REPRESENTATIVES. THE ETHICS POLICIES COVER, AMONG OTHER TOPICS AND WHEN APPLICABLE, ACCOUNTABILITY AND EFFICIENCY; RESPONSIBILITIES TO (OF) VOLUNTEERS AND REPRESENTATIVES; VENDOR RELATIONS; EQUAL OPPORTUNITY; CONFLICT OF INTEREST; PERSONAL GAIN; FAVORITISM; SOLICITATIONS; CONFIDENTIAL INFORMATION AND DISCLOSURE. REGARDING CONFLICTS OF INTEREST, UWLC EMPLOYEES, VOLUNTEERS AND REPRESENTATIVES ARE PROHIBITED FROM PARTICIPATING IN ANY ACTIVITY OR OUTSIDE BUSINESS VENTURE FOR FINANCIAL GAIN OR OTHERWISE THAT CONFLICTS WITH UWLC'S BEST INTERESTS, INCLUDING INVOLVEMENT WITH A CURRENT OR POTENTIAL VENDOR, GRANTEE OR COMPETING ORGANIZATION, UNLESS DISCLOSED TO AND NOT DEEMED TO BE INAPPROPRIATE BY THE PRESIDENT AND CEO OR BOARD CHAIRPERSON. EACH UWLC EMPLOYEE, VOLUNTEER AND REPRESENTATIVE IS ANNUALLY REQUIRED TO COMPLETE, SIGN AND FORWARD RESPONSES TO A CONFLICT OF INTEREST STATEMENT. THE RESULTS OF THE ANNUAL CERTIFICATION PROCEDURE ARE SUMMARIZED AND REPORTED TO THE BOARD OF DIRECTORS. UWLC EMPLOYEES, VOLUNTEERS OR REPRESENTATIVES HAVING A GOOD FAITH COMPLAINT REGARDING ACCOUNTING, INTERNAL AUDITING CONTROLS, AUDITING MATTERS IN GENERAL AND/OR OTHER CONCERNS SPECIFICALLY NOTED IN THE ETHICS POLICIES (COLLECTIVELY REFERRED TO AS "ETHICAL FINANCIAL CONCERNS") MUST SUBMIT AN ETHICAL FINANCIAL CONCERN TO THE STAFF ETHICS OFFICER (DIRECTOR OF HUMAN RESOURCES) OR CURRENT BOARD CHAIRPERSON IN PERSON, BY TELEPHONE OR BY LETTER. ALL ETHICAL FINANCIAL CONCERNS ARE RECORDED BY THE STAFF ETHICS OFFICER AND FORWARDED TO THE BOARD CHAIRPERSON. THE BOARD CHAIRPERSON MAKES AN INITIAL DETERMINATION IF THE ETHICAL FINANCIAL CONCERN SHOULD BE FURTHER INVESTIGATED, AND IF SO, MAY DESIGNATE AN APPROPRIATE BOARD MEMBER(S) OR OUTSIDE COUNSEL/ADVISORS TO CONDUCT SUCH AN INVESTIGATION. ON NOT LESS THAN A SEMI-ANNUAL BASIS, THE STAFF ETHICS OFFICER WILL REPORT TO THE BOARD AS TO THE STATUS OF ALL ETHICAL FINANCIAL CONCERNS THAT HAVE BEEN RECEIVED. PROCESS FOR DETERMINING COMPENSATION FORM 990, PART VI, LINE 15A THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS OF UWLC REVIEW THE PERFORMANCE AND COMPENSATION OF THE PRESIDENT & CEO ("TOP MANAGEMENT OFFICIAL"). EACH YEAR, THE DIRECTOR OF HUMAN RESOURCES PRESENTS TO THE BOARD CHAIRMAN AND TO THE IMMEDIATE PAST BOARD CHAIRMAN EXTERNAL COMPENSATION DATA FOR THE PRESIDENT & CEO POSITION EVERY OTHER YEAR (THIS WAS LAST PERFORMED FOR THE FISCAL YEAR ENDED JUNE 30, 2017). ANNUALLY, THE BOARD CHAIRMAN CONDUCTS A PERFORMANCE EVALUATION OF THE PRESIDENT & CEO AND REVIEWS THE EVALUATION WITH THE PAST BOARD CHAIRMAN AND EXECUTIVE COMMITTEE. ANY SALARY ADJUSTMENT FOR THE PRESIDENT & CEO IS COMMUNICATED TO THE DIRECTOR OF HUMAN RESOURCES BY THE PRESENT BOARD CHAIRMAN. THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS REVIEW AND APPROVE ALL COMPENSATION ADJUSTMENTS FOR ALL OFFICERS, KEY EMPLOYEES AND OTHER EMPLOYEES. COMPENSATION ADJUSTMENTS (EXCLUDING ANY ADJUSTMENT FOR THE PRESIDENT & CEO) ARE RECOMMENDED TO THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS BY THE PRESIDENT & CEO. THE PRESIDENT & CEO REVIEWS AND APPROVES/DISAPPROVES EXCEPTIONS TO UWLC'S COMPENSATION POLICY AND ADMINISTRATION GUIDELINES AS RECOMMENDED BY THE DEPARTMENTAL VICE PRESIDENTS AND SUPERVISORS. THE PRESIDENT & CEO ALSO APPROVES SALARY ADJUSTMENTS, JOB CHANGES AND PERFORMANCE APPRAISALS. THESE PROCESSES WERE LAST UNDERTAKEN FOR THE FISCAL YEAR ENDED JUNE 30, 2017. MINUTES ARE PREPARED DOCUMENTING THE DELIBERATION AND DECISION MAKING REGARDING COMPENSATION ADJUSTMENTS FOR ALL OFFICERS, KEY EMPLOYEES AND OTHER EMPLOYEES. UWLC USES A MARKET PRICING/JOB SLOTTING SYSTEM AS THE BEST FIT FOR ITS TOTAL COMPENSATION PHILOSOPHY. USING JOB DESCRIPTIONS AS A BASE, "BENCHMARK JOBS" (JOBS COMMON TO SIMILAR ORGANIZATIONS TYPICALLY SURVEYED) WERE IDENTIFIED. APPROXIMATELY 25 JOBS WERE SELECTED AS BENCHMARK JOBS. THESE JOBS WERE COMPETITIVELY PRICED TO THE LABOR MARKET. ALL NON-BENCHMARK JOBS WERE COMPARED AND RANKED AS TO JOB RESPONSIBILITIES IN COMPARISON TO THE BENCHMARK JOBS TO DETERMINE APPROPRIATE SALARY RANGE PLACEMENT. UWLC USES APPROPRIATE PUBLISHED SALARY SURVEYS TO RESEARCH COMPETITIVE MARKET DATA AND ESTABLISH EXTERNAL EQUITY. SURVEYS USED INCLUDE (NOT INCLUSIVE): ASSOCIATION FORUM OF CHICAGOLAND -- COMPENSATION & BENEFITS SURVEY FOR NOT-FOR-PROFITS; ABBOTT, LANGER ASSOCIATION SURVEYS - NOT-FOR-PROFITS; SULLIVAN & COTTER - CHICAGO BENCHMARK COMPENSATION STUDY; WATSON WYATT - OFFICE PERSONNEL REPORT AND UNITED WAY WORLDWIDE - SALARY SURVEY. USING EXTERNAL COMPETITIVE SALARY DATA AND INTERNAL JOB RANKINGS, A SALARY STRUCTURE WAS CREATED. BENCHMARK JOBS WERE PLACED IN SALARY RANGES BASED ON COMPETITIVE MARKET DATA AND NON-BENCHMARK JOBS WERE PLACED BASED ON A COMPARISON OF INTERNAL JOBS AND JOB FAMILIES. SALARY RANGES ARE REVIEWED AND REVISED WHEN THE NEED IS INDICATED BY CHANGES IN COMPETITIVE PAY TARGETS FOR THE LABOR MARKET AS ESTABLISHED BY SURVEY DATA. SALARY RANGES ARE REVIEWED, A MINIMUM OF, EVERY THREE YEARS BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS. COMPENSATION SURVEYS ARE CONDUCTED PERIODICALLY FOR EXISTING AND NEWLY-CREATED POSITIONS TO CONFIRM THAT UWLC'S SALARY RANGES ARE COMPETITIVE. DOCUMENTS MADE AVAILABLE TO THE PUBLIC FORM 990, PART VI, LINE 18 UWLC'S FORM 1023, APPLICATION FOR RECOGNITION OF EXEMPTION, IS AVAILABLE TO THE PUBLIC UPON REQUEST. UWLC MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC ON UWLC'S WEBSITE AT HTTP://WWW.LIVEUNITEDLAKECOUNTY.ORG. FORM 990, PART VI, LINE 19 UWLC MAKES ITS GOVERNING DOCUMENTS, THE BYLAWS AND ARTICLES OF INCORPORATION, AND ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. THE MOST RECENT AUDITED FINANCIAL STATEMENTS ARE AVAILABLE AT UWLCS WEBSITE AT HTTP://WWW.LIVEUNITEDLAKECOUNTY.ORG. INDEPENDENT CONTRACTORS FORM 990, PART VII, SECTION B, LINE 1 UNITED WAY OF METROPOLITAN CHICAGO INC. PROVIDES SUPPORT SERVICES TO UWLC. THESE SERVICES ARE DONOR PROCESSING AND FINANCIAL SERVICES. THE DONOR PROCESSING INCLUDES PROCESSING OF DONOR PLEDGES, ISSUANCE OF TAX RECEIPTS, CREDIT CARD AND STOCK DONATION PROCESSING, AGENCY NOTIFICATION OF DONOR DESIGNATION PAYOUTS AND PROCESSING OF PLEDGE PAYMENTS. FINANCIAL SERVICES INCLUDE BOOKKEEPING SERVICES, AUDIT SUPPORT, AND PAYMENT OF EXPENSES AND AGENCY ALLOCATIONS. RECONCILIATION OF NET ASSETS FORM 990, PART XI, LINE 9 LOSS ON PRIOR YEAR PLEDGE WRITE-OFF.......................... (108,872) TOTAL........................................................ (108,872)