2017-08-21T16:58:48-05:00 2016-12-31 BKD LLP 14241 DALLAS PARKWAY SUITE 1100 DALLAS TX 75254 990 2016-01-01 730589829 United Way Of Central Oklahoma Inc % PAMELA COX UNIT 4055233518 1444 NW 28th Street Oklahoma City OK 73106 PAMELA COX CFO 9727028262 2017-11-15 true Jeanette Verrelli P00742631 9727028262 64.22.227.161 75465920172335000002 2017-08-21 P 1A2413E04CDF926160306216DBAC6B7CCB48C9D2 ACBA2431EF37DEF71821A9057AFD5F2E9C389335 2016 2021-01-29 14:40:06Z DEBBY HAMPTON 1444 NW 28TH STREET OKLAHOMA CITY OK 73106 19757586 false X WWW.UNITEDWAYOKC.ORG X 1952 OK TO IMPROVE THE HEALTH, SAFETY, EDUCATION, AND ECONOMIC WELL-BEING OF INDIVIDUALS AND FAMILIES IN NEED IN CENTRAL OKLAHOMA. 79 79 52 3790 0 0 19338339 19177013 590451 562715 10169 17118 0 0 19938959 19756846 19871741 19198465 0 0 2168023 2252127 0 0 1453224 1467863 1517732 23507627 22968324 -3568668 -3211478 39818201 36577057 7432997 7278949 32385204 29298108 X UNITED WAY OF CENTRAL OKLAHOMA IS COMMITTED TO IMPROVE THE HEALTH, SAFETY, EDUCATION, AND ECONOMIC WELL-BEING OF INDIVIDUALS AND FAMILIES IN CENTRAL OKLAHOMA BY CONNECTING COMMUNITY RESOURCES WITH RESPONSIVE AND ACCOUNTABLE HEALTH AND HUMAN SERVICES AGENCIES. false false 20508845 19198465 562715 THE UNITED WAY OF CENTRAL OKLAHOMA IS A CHARITABLE ORGANIZATION WITH A VISION TO BUILD A STRONGER, HEALTHIER, AND MORE COMPASSIONATE COMMUNITY. WE ACCOMPLISH THIS BY CONVENING AND FUNDING QUALIFIED HEALTH, YOUTH, AND HUMAN SERVICE CHARITIES WHO SERVE THE LOCAL NEEDS OF COMMUNITIES WITHIN SEVEN CENTRAL OKLAHOMA COUNTIES. SINCE 1923, UNITED WAY OF CENTRAL OKLAHOMA HAS PARTNERED WITH NONPROFIT AGENCIES TO PROVIDE EXPERTISE, SUPPORT, AND SOLUTIONS TO THE NEEDS OF ITS LOCAL CITIZENS. WE FUND PROGRAMS OF PARTNER AGENCIES WITH DONATIONS COLLECTED FROM THE PUBLIC IN AN ANNUAL CAMPAIGN HELD IN THE FALL. AS A PART OF THE CAMPAIGN INITIATIVE, UNITED WAY OF CENTRAL OKLAHOMA ALSO MANAGES FEDERAL, STATE, AND MUNICIPAL EMPLOYEE CAMPAIGNS. THE DONATED FUNDS ARE DISTRIBUTED THE FOLLOWING YEAR TO PARTNER AGENCIES THROUGH AN ALLOCATION PROCESS CALLED COMMUNITY INVESTMENT. TO SUPPORT OUR COMMITMENT TO ACCOUNTABILITY AND TRANSPARENCY, ALLOCATION DECISIONS ARE MADE BY MORE THAN 200 COMMUNITY VOLUNTEERS FROM OUR DONOR BASE AND DONOR DETERMINED DESIGNATIONS, WHICH ARE APPROVED BY UNITED WAY'S BOARD OF DIRECTORS. UNITED WAY OF CENTRAL OKLAHOMA PLAYS AN INTEGRAL ROLE IN MANY COMMUNITY INITIATIVES AND PROVIDES PROGRAMS SUCH AS THE VOLUNTEER CENTER, WHICH IS A VOLUNTEER CLEARINGHOUSE TO SUPPORT TUTORING PROGRAMS, READERS, AND OTHER SOCIAL SERVICES; THE CENTRAL OKLAHOMA TURNING POINT TO ADDRESS LOCAL PUBLIC HEALTH ISSUES; AND THE PUBLISHED RESEARCH INFORMATION WE PROVIDE CIVIC LEADERS AND CITIZENS TO RAISE AWARENESS OF CURRENT COMMUNITY NEEDS. 20508845 true true false false false false false false false false true false false false false true false true 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 22 0 true 52 true false false false false false true true false false false false false X 79 79 true false true false false false false true true false false true true true true true true true true false OK X PAMELA COX 4055233518 1444 NW 28TH STREET OKLAHOMA CITY OK 73106 CHRIS ANAOATUBBY DIRECTOR 1.0 0.0 X 0 0 0 MATT BEAVERS DIRECTOR 1.0 0.0 X 0 0 0 JOY REED BELT PHD DIRECTOR 1.0 0.0 X 0 0 0 MT BERRY DIRECTOR 1.0 0.0 X 0 0 0 DON BETZ DIRECTOR 1.0 0.0 X 0 0 0 BEV BINKOWSKI DIRECTOR 1.0 0.0 X 0 0 0 RICK BOTT DIRECTOR 1.0 0.0 X 0 0 0 DAVID CARPENTER DIRECTOR 1.0 0.0 X 0 0 0 ROBERT CLEMENTS Director 1.0 0.0 X 0 0 0 MICHELLE COPPEDGE DIRECTOR 1.0 0.0 X 0 0 0 JIM CURRY Director 1.0 0.0 X 0 0 0 MARK DAVIES PHD DIRECTOR 1.0 0.0 X 0 0 0 STEVE EDDY DIRECTOR 1.0 0.0 X 0 0 0 TODD EDMONDS DIRECTOR 1.0 0.0 X 0 0 0 CARL EDWARDS CHAIR ELECT 1.0 0.0 X X 0 0 0 ERIC EISSENSTAT DIRECTOR 1.0 0.0 X 0 0 0 CLAY FARHA DIRECTOR 1.0 0.0 X 0 0 0 HILLARY FARRELL Director 1.0 0.0 X 0 0 0 JIM GEBHART DIRECTOR 1.0 0.0 X 0 0 0 JACK GOLSEN DIRECTOR 1.0 0.0 X 0 0 0 STEVE HAHN DIRECTOR 1.0 0.0 X 0 0 0 KIRKLAND HALL DIRECTOR 1.0 0.0 X 0 0 0 DAVID HARLOW Director 1.0 0.0 X 0 0 0 MARSHA INGERSOLL DIRECTOR 1.0 0.0 X 0 0 0 DENNIS JAGGI DIRECTOR 1.0 0.0 X 0 0 0 MICHAEL E JOSEPH DIRECTOR 1.0 0.0 X 0 0 0 CAREY E JOULLIAN DIRECTOR 1.0 0.0 X 0 0 0 BRADLEY KRIEGER DIRECTOR 1.0 0.0 X 0 0 0 DOUG LAWLER DIRECTOR 1.0 0.0 X 0 0 0 BRUCE C LAWRENCE DIRECTOR 1.0 0.0 X 0 0 0 JEAN C LEGER JR DIRECTOR 1.0 0.0 X 0 0 0 DE RICK LIPPERT JR DIRECTOR 1.0 0.0 X 0 0 0 JENEE NAIFEH LISTER DIRECTOR 1.0 0.0 X 0 0 0 LINDA LITCHFIELD DIRECTOR 1.0 0.0 X 0 0 0 JUDY LOVE DIRECTOR 1.0 0.0 X 0 0 0 EDMUND MARTIN Director 1.0 0.0 X 0 0 0 STEVE MASON DIRECTOR 1.0 0.0 X 0 0 0 MATT MCGUIRE DIRECTOR/ASSIST SEC/TREASURER 1.0 0.0 X X 0 0 0 WES MILBOURN DIRECTOR 1.0 0.0 X 0 0 0 MICHAEL MING DIRECTOR 1.0 0.0 X 0 0 0 J Larry Nichols Chairman 1.0 0.0 X X 0 0 0 Cathy O'Connor Director 1.0 0.0 X 0 0 0 Tim O'Connor Director 1.0 0.0 X 0 0 0 Cynda Ottaway DIRECTOR/LEGAL COUNSEL 1.0 0.0 X X 0 0 0 David Page Director 1.0 0.0 X 0 0 0 Kristin Peck Director 1.0 0.0 X 0 0 0 Chris Reen Director 1.0 0.0 X 0 0 0 Lindy Ritz Director 1.0 0.0 X 0 0 0 Kris Rogers Director 1.0 0.0 X 0 0 0 Jim Roth Director 1.0 0.0 X 0 0 0 Meg Salyer Director 1.0 0.0 X 0 0 0 Nick Samarripas Director 1.0 0.0 X 0 0 0 David Schroeder Director 1.0 0.0 X 0 0 0 Natalie Shirley Director 1.0 0.0 X 0 0 0 Kent Shortridge Director 1.0 0.0 X 0 0 0 Perry Sneed Director 1.0 0.0 X 0 0 0 Chuck Spicer Director 1.0 0.0 X 0 0 0 Mike Stice Director 1.0 0.0 X 0 0 0 Doug Stussi Director 1.0 0.0 X 0 0 0 Lee Symcox Director 1.0 0.0 X 0 0 0 David Thompson Director 1.0 0.0 X 0 0 0 Mike Turpen Director 1.0 0.0 X 0 0 0 Jean Wallace Director 1.0 0.0 X 0 0 0 Shane Wharton DIRECTOR/Secretary/Treasurer 1.0 0.0 X X 0 0 0 Terri White Director 1.0 0.0 X 0 0 0 John D Williams Director 1.0 0.0 X 0 0 0 Mark Wood Director 1.0 0.0 X 0 0 0 George E Young Sr Director 1.0 0.0 X 0 0 0 ANGIE Cramer AUBREY DIRECTOR 1.0 0.0 X 0 0 0 TIM DOTY DIRECTOR 1.0 0.0 X 0 0 0 BRAD EZELL DIRECTOR 1.0 0.0 X 0 0 0 MOHAMMAD FARZANEH DIRECTOR 1.0 0.0 X 0 0 0 JUDY HATFIELD DIRECTOR 1.0 0.0 X 0 0 0 JOHN HIGGINBOTHAM DIRECTOR 1.0 0.0 X 0 0 0 CHARLOTTE RICHELS Director 1.0 0.0 X 0 0 0 JOHN RICHELS Director 1.0 0.0 X 0 0 0 RANDY ROPER DIRECTOR 1.0 0.0 X 0 0 0 KELLY SACHS DIRECTOR 1.0 0.0 X 0 0 0 SEAN TRAUSCHKE DIRECTOR 1.0 0.0 X 0 0 0 Jeb Boatman Director Term: June 2016 1.0 0.0 X 0 0 0 Pat Dennis Director Term: June 2016 1.0 0.0 X 0 0 0 Todd Dobson Director Term: February 2016 1.0 0.0 X 0 0 0 Mark Funke Director Term: February 2016 1.0 0.0 X 0 0 0 Lewis Lenaire Director Term: February 2016 1.0 0.0 X 0 0 0 Alan Marcum Director Term: February 2016 1.0 0.0 X 0 0 0 Kenneth McKinney Director Term: February 2016 1.0 0.0 X 0 0 0 Robert Neu Director Term: February 2016 1.0 0.0 X 0 0 0 Scott Towery Director Term: February 2016 1.0 0.0 X 0 0 0 Debby Hampton President & CEO 50.0 0.0 X 156229 0 32800 Pamela Cox CFO 50.0 0.0 X 94775 0 24898 Nina Daylor Executive VP 50.0 0.0 X 102994 0 25665 353998 0 83363 2 false true false 0 19177013 263912 19177013 FEDERATED CAMPAIGN ADMIN FEE 900099 481324 481324 UW OF LOGAN COUNTY ADMIN FEES 900099 54359 54359 UW OF CANADIAN COUNTY ADMIN FEES 900099 27032 27032 562715 17858 17858 0 0 0 0 0 740 -740 -740 -740 0 0 0 0 0 0 0 0 0 0 19756846 562715 17118 X 19198465 19198465 0 0 0 308670 101861 86489 120320 0 1438948 474853 403193 560902 70167 23155 19661 27351 306381 101106 85848 119427 127961 42227 35855 49879 0 0 0 0 0 0 75132 25128 25884 24120 150916 62866 1499 86551 71318 20673 26782 23863 0 0 126059 40562 34441 51056 22461 5106 4717 12638 0 13073 4884 5774 2415 0 206391 86643 60136 59612 240811 79467 67476 93868 0 CFC CAMPAIGN EXPENSE 198623 83066 115557 CITY & STATE CAMPAIGN EXPENSE 102510 43202 59308 EQUIPMENT MAINTENANCE 53860 17988 14892 20980 DUES & SUBSCRIPTIONS 25191 10575 7340 7276 231387 213286 18101 22968324 20508845 1006255 1453224 23840476 21492014 1445805 1639733 10895285 10020305 0 0 0 0 0 0 0 0 0 0 73509 88853 5370897 2034745 3563126 3336152 0 0 0 0 0 0 0 0 0 0 39818201 36577057 7432997 7278949 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7432997 7278949 X 26275316 25803383 6109888 3494725 0 0 32385204 29298108 39818201 36577057 X -3211478 124382 X false true X true false X 23163387 35290065 26624648 19338339 19177013 123593452 0 0 23163387 35290065 26624648 19338339 19177013 123593452 7098693 116494759 20562 15030 12070 11801 17858 77321 0 94446 77707 69245 241398 123912171 1331351 0.94014 0.93100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60000 60000 4266377 1130678 3135699 0 670658 622854 47804 373862 281213 92649 3336152 0 0 X 14311617 618760 618760 13692857 6063989 6063989 19756846 17533446 629111 629111 16904335 6063989 6063989 22968324 SCHEDULE D, PART X, LINE 2 LIABILITY FOR UNCERTAIN TAX POSITIONS: THE INTERNAL REVENUE SERVICE HAS DETERMINED UNITED WAY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3). TAXES MAY BE ASSESSED AT THE NORMAL CORPORATE RATES ON INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES NOT SUBSTANTIALLY RELATED TO UNITED WAY'S EXEMPT FUNCTION. THERE WAS NO UNRELATED BUSINESS TAXABLE INCOME IN 2016 OR 2015. MANAGEMENT HAS REVIEWED UNITED WAY'S TAX POSITIONS AND CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS IN ORDER FOR THE FINANCIAL STATEMENTS TO BE IN COMPLIANCE WITH AUTHORITATIVE GUIDANCE. ANY PENALTIES OR INTEREST EXPENSE, IF INCURRED, WOULD BE CHARGED TO MISCELLANEOUS EXPENSE IN THE STATEMENT OF FUNCTIONAL EXPENSES. GENERALLY, UNITED WAY IS NOT SUBJECT TO INCOME TAX EXAMINATION BY FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2013. Schedule D, Part XI, Lines 2D & 4B Reconciliation of Revenue per Audited Financials with Return: OTHER AMOUNTS INCLUDED ON LINE 1 BUT NOT ON FORM 990, PART VIII, LINE 12 OF $618,760 ARE CONTRIBUTION REVENUE FROM UNITED WAY LOGAN COUNTY (FEIN 73-1279596) AND UNITED WAY CANADIAN COUNTY (FEIN 30-0092336) OF $274,106 AND $344,654, RESPECTIVELY. THESE ORGANIZATIONS ARE INCLUDED IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS BUT FILE SEPARATE FORM 990'S. OTHER AMOUNTS INCLUDED ON FORM 990, PART VIII, LINE 12 BUT NOT ON LINE 1 INCLUDE $6,063,989, WHICH REPRESENTS AMOUNTS DESIGNATED BY DONORS FOR SPECIFIC ORGANIZATIONS. Schedule D, Part XII, LineS 2D & 4B Reconciliation of Expenses per Audited Financials with Return: OTHER AMOUNTS INCLUDED ON LINE 1 BUT NOT ON FORM 990, PART IX, LINE 25 INCLUDE $232,427 OF GRANTS PAID AND $54,359 OF ADMIN FEES BY UNITED WAY LOGAN COUNTY (FEIN: 73-1279596) AND $315,293 OF GRANTS PAID AND $27,032 OF ADMIN FEES BY UNITED WAY CANADIAN COUNTY (FEIN: 30-0092336). THESE ORGANIZATIONS ARE INCLUDED IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS BUT FILE SEPARATE FORM 990'S. OTHER AMOUNTS INCLUDED ON FORM 990, PART IX, LINE 25 INCLUDE $6,063,989, WHICH REPRESENTS GRANTS PAID FROM DONORS WHO RETAINED THE ABILITY TO DESIGNATE SPECIFIC ORGANIZATIONS AS RECIPIENTS. true Annual Campaign See Attachment OK 00000 000000000 501(c)(3) 12802041 PARTNER AGENCY ALLOCATION City Campaign See Attachment OK 00000 000000000 501(c)(3) 489267 PASS-THROUGH DESIGNATION State Campaign See Attachment OK 00000 000000000 501(c)(3) 391970 PASS-THROUGH DESIGNATION Combined Federal Campaign See Attachment OK 00000 000000000 501(c)(3) 1777593 PASS-THROUGH DESIGNATION DISASTER RELIEF SEE ATTACHMENT SEE ATTACHMENT OK 00000 000000000 501(C)(3) 2610165 DISASTER ASSISTANCE 138 SCHEDULE I, PART I, LINE 2 PROCEDURES USED FOR MONITORING THE USE OF GRANT FUNDS IN THE U.S.: UNITED WAY OF CENTRAL OKLAHOMA INCORPORATED IS A CHARITABLE ORGANIZATION THAT RAISES DONATIONS AND CONTRIBUTIONS, INCLUDING DONOR-DESIGNATED PLEDGES FROM INDIVIDUALS, BUSINESSES, AND OTHERS IN THE COMMUNITY THROUGH AN ANNUAL FUNDRAISING CAMPAIGN (ANNUAL CAMPAIGN). THESE FUNDS ARE ALLOCATED AMONG, AND TIMELY PAID TO APPROXIMATELY 138 OTHER CHARITABLE ORGANIZATIONS THAT DIRECTLY PROVIDE BENEFITS AND SERVICES TO INDIVIDUALS IN SEVEN CENTRAL OKLAHOMA COUNTIES. THIS IS ACCOMPLISHED THROUGH AN ALLOCATIONS PROCESS CONDUCTED BY COMMUNITY VOLUNTEERS, DONOR-DETERMINED DESIGNATIONS, AND APPROVED BY UNITED WAY'S GOVERNING BOARD OF VOLUNTEER COMMUNITY LEADERS. ORGANIZATIONS MUST MEET MEMBERSHIP REQUIREMENTS WHICH INCLUDE, AMONG OTHER REQUIREMENTS, THE FOLLOWING: 1. ORGANIZATIONS MUST CONDUCT A RECOGNIZED PROGRAM OF HEALTH AND WELLNESS WITHIN CENTRAL OKLAHOMA. 2. ORGANIZATIONS MUST SHOW EVIDENCE THAT THEY ARE EFFECTIVELY MEETING A MAJOR NEED. 3. IF LOCAL, ORGANIZATIONS MUST BE INCORPORATED UNDER THE STATE LAWS OF OKLAHOMA AS A NONPROFIT CHARITABLE ORGANIZATION. 4. ORGANIZATIONS MUST BE DETERMINED BY THE IRS TO BE CORPORATIONS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES. 5. ORGANIZATIONS MUST DEMONSTRATE A BUDGETARY NEED FOR THE ALLOCATION. 6. ORGANIZATIONS MUST DEMONSTRATE FINANCIAL ACCOUNTABILITY. IN ADDITION TO CONDUCTING THE ANNUAL UNITED WAY CAMPAIGN, UNITED WAY SERVES, UNDER CONTRACTUAL ARRANGEMENT, AS THE PRINCIPAL COMBINED FUNDRAISING ORGANIZATION (PCFO) FOR THE CFC CAMPAIGN, THE CENTRAL OKLAHOMA FUNDRAISING CAMPAIGN FOR ALL FEDERAL EMPLOYEES SELECTED BY THE LOCAL FEDERAL COORDINATING COMMITTEE. UNITED WAY ALSO SERVES AS THE PCFO FOR THE STATE AND CITY EMPLOYEE CAMPAIGNS. THESE CAMPAIGN DONORS ARE REQUIRED TO DESIGNATE THEIR GIFTS TO ELIGIBLE CHARITABLE ORGANIZATIONS (INCLUDING UNITED WAY OF CENTRAL OKLAHOMA) THROUGHOUT THE COUNTRY. A LIST OF THE ELIGIBLE CHARITABLE ORGANIZATIONS IS PROVIDED TO THE DONORS BY THEIR EMPLOYER. MANY OF THESE ORGANIZATIONS ARE NOT PARTNER AGENCIES DIRECTLY SUPPORTED BY THE UNITED WAY OF CENTRAL OKLAHOMA. IN ACCORDANCE WITH ITS CONTRACTUAL OBLIGATION, UNITED WAY OF CENTRAL OKLAHOMA DISTRIBUTES THESE DONATIONS IN ACCORDANCE WITH THE DONOR'S DESIGNATION. SCHEDULE I, PART II, LINE 1 GRANTS AND OTHER ASSISTANCE TO DOMESTIC ORGANIZATIONS AND GOVERNMENTS: THE ORGANIZATION REPORTS THE DISBURSEMENTS PAID DURING THE YEAR ON SCHEDULE I, WHICH IS NOT ON THE ACCRUAL BASIS as reflected on Form 990, page 10. SOMETIMES also, a GRANT RECIPIENT may RETURN THE FUNDS RECEIVED FROM A PRIOR YEAR DUE TO NOT NEEDING THE FULL AMOUNT. THESE RETURNS ARE CREDITED TO GRANT EXPENSE ON PART IX. These items may CAUSE A SLIGHT DIFFERENCE BETWEEN FORM 990, PAGE 10 AND SCHEDULE I, PART II. X X X false false false false false false false false false Debby Hampton President & CEO 156229 0 0 0 0 0 7435 0 25365 0 189029 0 0 0 X 95248 FAIR MARKET VALUE X 2 16000 FAIR MARKET VALUE X 9 96654 FAIR MARKET VALUE X Computer Equipment 3 46977 fair market value X Food for Events 7 1566 Fair Market Value X Campaign Prizes 4 4367 Fair Market Value X Office Supplies 3 3100 Fair Market Value false true false Schedule M, Part I, Column B NUMBER OF CONTRIBUTIONS OR ITEMS CONTRIBUTED: THE NUMBER DISCLOSED IN THIS COLUMN REFLECTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION A, LINE 1A DELEGATION OF AUTHORITY: ARTICLE VI, SECTION 1, OF THE ORGANIZATION'S BYLAWS ESTABLISHES AN EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR OF THE BOARD, CHAIR ELECT, VICE CHAIR, SECRETARY/TREASURER, AND VARIOUS COMMITTEE CHAIRS. THE DUTIES OF THE EXECUTIVE COMMITTEE INCLUDE MEETING IN THE ABSENCE OF THE BOARD TO CONDUCT ALL NECESSARY ACTIVITIES TO ENSURE THE CONTINUED OPERATION OF UNITED WAY. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAKE USE OF SUCH POWERS AS THE BOARD SHALL DELEGATE. ACTIVITIES OF THE EXECUTIVE COMMITTEE ARE REPORTED TO THE BOARD OF DIRECTORS AT THEIR NEXT MEETING. FORM 990, PART VI, SECTION A, LINE 2 BOARD RELATIONSHIPS: THE BOARD OF DIRECTORS OF THE ORGANIZATION IS EXTREMELY ROBUST AND ENCOMPASSES INFLUENTIAL BUSINESS MEN AND WOMEN IN THE COMMUNITY. AS SUCH IT IS POSSIBLE THAT MEMBERS MAY HAVE BUSINESS/FAMILY RELATIONSHIPS. HOWEVER, THESE POTENTIAL RELATIONSHIPS DO NOT CREATE ANY ISSUES OR CONFLICTS IMPACTING THE OPERATION OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW FORM 990: THE FORM 990 WAS REVIEWED BY THE audit committee and the BOARD OF DIRECTORS PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C MONITORING AND ENFORCING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: THE ORGANIZATION REQUIRES AN ANNUAL DISCLOSURE OF ANY CONFLICTS AND A REPRESENTATION THAT DIRECTORS WILL COMPLY WITH THE CONFLICT OF INTEREST POLICY. THE DISCLOSURES ARE MONITORED BY THE COORDINATOR OF THE ORGANIZATION. IN THE EVENT OF A CONFLICT, THE CONFLICTED DIRECTOR ABSTAINS FROM DISCUSSION AND VOTING. FORM 990, PART VI, SECTION B, LINE 15A & 15B COMPENSATION PROCESS: THE COMPENSATION OF THE CEO IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE. ALL OTHER POSITIONS' SALARY LEVELS ARE REVIEWED AND APPROVED ANNUALLY BY THE PERSONNEL/HUMAN RESOURCES COMMITTEE. ALL INCREASES ARE BASED ON MERIT. DOCUMENTATION OF THE REVIEWS ARE KEPT IN THE HUMAN RESOURCES COMMITTEE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS: THE ORGANIZATION ALLOWS THE PUBLIC TO VIEW ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS BY REQUESTING THEM AT THE ORGANIZATION'S MAIN OFFICE. Form 990, PART XI, LINE 9 OTHER CHANGES TO NET ASSETS: Logan County Net Income $ (12,680) Canadian County Net Income 2,329 Accrued Pension Adjustment 134,733 ------------- Total $ 124,382 FORM 990, PART IV, LINE 28 TRANSACTION WITH RELATED PARTIES: THE BOARD OF DIRECTORS INCLUDES A NUMBER OF BUSINESS PEOPLE IN THE COMMUNITY. THE ORGANIZATION MAY HAVE SOME BUSINESS RELATIONS WITH MEMBERS OF THE BOARD BUT ALL TRANSACTIONS ARE DONE AT ARMS LENGTH. IF A RELATIONSHIP IS IDENTIFIED, THE ORGANIZATION DISCLOSES THE INFORMATION ON THE FORM 990 AS REQUIRED. FORM 990, PART VI, SECTION A, LINE 4 Significant changes to governing documents: The Amended and Restated Bylaws are attached in their entirety, along with the Restated Certificate of Incorporation, and significant changes to the bylaws are summarized below: - Section 1.2 The corporate purposes basically restate the mission and vision statements adopted by the Board of Directors in the strategic plan. - Sections 1.3, 1.4, and 1.5 are tax provisions that the IRS would expect to see in the corporate organizational documents of a tax-exempt organization. - Article II of the existing Bylaws relating to individual and organizational contributors as members has been eliminated. Instead of providing for members to elect directors, this new version of the Bylaws provides for a self-perpetuating Board of Directors. - Section 3.1 includes some specific responsibilities that United Way Worldwide expects of local United Way organizations. - Section 3.2 This retains the current requirement that the number of directors will not be less than 30. - Section 3.3 permits the Board of Directors to appoint or elect ex-officio non-voting directors. It eliminates the existing provisions specifying that representatives of United Way of Logan County, United Way of Canadian County, and a representative of the member agencies will serve as ex-officio directors. - Section 3.4 deals with terms of directors, including staggered 3-year terms and term limits. It conforms to the organizations current practice. - Article IV of the existing Bylaws provides for an Advisory Board of Trustees. The website identifies them as Trustees. Section 3.5 of the revised version provides for Advisory Directors. - The provisions relating to meetings of the directors have been revised to conform to current law and to provide flexibility for conducting meetings and taking action. - The existing Bylaws list a variety of officers, including a Vice Chair, a Secretary/Treasurer, and an Assistant Secretary/Treasurer, but not a Chair-Elect. Section 4.1 of the new Bylaws lists the officers. Note the elimination of the Vice Chair, addition of the Chair-Elect, separation of the Secretary and Treasurer positions, and addition of the President as an officer, considering that the President is an officer, even though the President is not a director. The new version also includes very brief descriptions of the responsibilities of the officers, with a slightly more detailed description of the responsibilities of the President. - Section 4.2 specifies the terms of officers (other than the President, whose term is specified in an employment contract). - Article V of the existing Bylaws lists a number of committees. Article V lists the Executive Committee, but it does not include any other committees. Instead, it provides that the Board of Directors may create and abolish committees, task forces, and councils. Voting members of committees must be directors. Now, you will separately develop Committee Charters that will include the committee name, composition, functions and responsibilities, and other pertinent information. In addition to committees, the Board Chair may create advisory councils and task forces, and the Board Chair may appoint individuals who are not directors to serve as members of advisory councils and task forces. - Article VI of the proposed new Bylaws contains general information about Partner Agencies. - The indemnification section of the existing Bylaws is severely inadequate. I have greatly expanded the indemnification provisions in Article VII of my version. - Article VIII of the proposed new Bylaws deals with conflicts of interest. The existing bylaws mentions an Ethics Committee, but does not include provisions relating to conflicts of interest. - Article IX contains several provisions that are not included in the current Bylaws - nondiscrimination, no implied rights, immunities afforded to directors. - Article X of the proposed new Bylaws is a typical provision for tax-exempt organizations. It addresses the distribution of net assets on dissolution.