2016-11-15T12:40:10-06:00 2015-12-31 BKD LLP 14241 DALLAS PARKWAY SUITE 1100 DALLAS TX 75254 990 2015-01-01 730589829 United Way of Central Oklahoma Inc % PAMELA F COX UNIT 4055233518 1444 NW 28th Street Oklahoma City OK 73106 PAMELA F COX CFO 9727028262 2016-05-16 true Jeanette Verrelli P00742631 9727028262 2015 2017-02-10 21:41:12Z DEBBY HAMPTON 1444 NW 28TH STREET OKLAHOMA CITY OK 73106 19940591 false X WWW.UNITEDWAYOKC.ORG X 1952 OK TO IMPROVE THE HEALTH, SAFETY, EDUCATION, AND ECONOMIC WELL-BEING OF INDIVIDUAL FAMILIES IN NEED IN CENTRAL OKLAHOMA. 79 79 58 3411 0 0 26624648 19338339 0 590451 12070 10169 151218 0 26787936 19938959 17301229 19871741 0 0 2111857 2168023 0 0 1429145 7271204 1467863 26684290 23507627 103646 -3568668 43447556 39818201 7622976 7432997 35824580 32385204 X UNITED WAY OF CENTRAL OKLAHOMA IS COMMITTED TO IMPROVE THE HEALTH, SAFETY, EDUCATION, AND ECONOMIC WELL-BEING OF INDIVIDUAL FAMILIES IN CENTRAL OKLAHOMA BY CONNECTING COMMUNITY RESOURCES WITH RESPONSIVE AND ACCOUNTABLE HEALTH AND HUMAN SERVICES AGENCIES. false false 21009041 19871741 590451 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 NON-PROFIT 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. 21009041 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 18 0 true 58 true false false false false false true true false false false false X 79 79 true false false false false false false true true false false true true true true true true true true false OK X PAMELA F COX 4055233518 1444 NW 28TH STREET OKLAHOMA CITY OK 73106 ERIC ANDERSON DIRECTOR 1.0 0.0 X 0 0 0 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 JEB BOATMAN 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 ANGIE CRAMER 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 PAT DENNIS DIRECTOR 1.0 0.0 X 0 0 0 TODD DOBSON 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 DIRECTOR 1.0 0.0 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 MARK W FUNKE 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 LEWIS LENAIRE 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 ALAN MARCUM 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 ASSISTANT SECRETARY/TREASURER 1.0 0.0 X X 0 0 0 KENNETH N MCKINNEY DIRECTOR 1.0 0.0 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 ROBERT NEU DIRECTOR 1.0 0.0 X 0 0 0 Larry J 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 1.0 0.0 X 0 0 0 David Page Director 1.0 0.0 X 0 0 0 Elizabeth Pauchnik 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 Scott Towery 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 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 Anna Barnes CFO Term: 1/2/15 40.0 0.0 X 2947 0 0 Debby Hampton President & CEO 50.0 0.0 X 159000 0 29659 Nikki Wiseman CFO Term: 1/27/15-10/2/15 40.0 0.0 X 64796 0 4137 Pamela Cox CFO Start: 10/30/15 50.0 0.0 X 15906 0 3184 242649 0 36980 1 false true false 0 19338339 93011 19338339 FEDERATED CAMPAIGN ADMIN FEES 900099 521637 521637 UW OF LOGAN COUNTY ADMIN FEES 900099 38464 38464 UW OF CANADIAN COUNTY ADMIN FEES 900099 30350 30350 590451 11801 11801 0 0 0 0 0 1632 -1632 -1632 -1632 0 0 0 0 19938959 590451 10169 X 19871741 19871741 0 0 0 279629 90774 81903 106952 0 1388487 450748 406679 531060 132059 42871 38679 50509 272176 88357 79718 104101 95672 31058 28022 36592 0 0 0 0 0 0 86451 28010 22742 35699 95604 27673 2292 65639 77240 22304 28863 26073 0 0 119843 36639 36155 47049 24819 4940 5709 14170 0 11975 3117 6805 2053 0 223077 80705 75171 67201 319972 102925 94035 123012 0 CFC CAMPAIGN EXPENSE 174005 75387 98618 CITY & STATE CAMPAIGN EXP 104121 45110 59011 EQUIPMENT MAINTENANCE 69321 26391 21900 21030 DUES & SUBSCRIPTIONS 27826 10067 9377 8382 133609 90721 10894 31994 23507627 21009041 1069441 1429145 25341063 23840476 1444628 1445805 12741295 10895285 0 0 0 0 0 0 0 0 0 0 0 73509 5343221 1780095 3896537 3563126 0 0 0 0 0 0 0 0 24033 0 43447556 39818201 7622976 7432997 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7622976 7432997 X 26138443 26275316 9686137 6109888 0 0 35824580 32385204 43447556 39818201 X -3568668 129292 X false true X true false X 29508863 23163387 35290065 26624648 19338339 133925302 0 0 29508863 23163387 35290065 26624648 19338339 133925302 8849733 125075569 33755 20562 15030 12070 11801 93218 0 86165 94446 77707 69245 0 327563 134346083 814159 0.93100 0.92470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 4325986 1002868 3323118 0 643373 585181 58192 0 373862 192046 181816 3563126 0 0 X 13939004 633644 633644 13305360 6633599 6633599 19938959 17512394 638366 638366 16874028 6633599 6633599 23507627 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 Ways exempt function. There was no unrelated business taxable income in 2015 or 2014. Management has reviewed United Ways 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 2012. 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 $633,644 ARE CONTRIBUTION REVENUE FROM UNITED WAY LOGAN COUNTY (FEIN 73-1279596) AND UNITED WAY CANADIAN COUNTY (FEIN 30-0092336) OF $278,349 AND $355,295, 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 $6,633,599, 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 $235,501 OF GRANTS PAID AND $38,464 OF ADMIN FEES BY UNITED WAY LOGAN COUNTY (FEIN: 73-1279596) AND $334,051 OF GRANTS PAID AND $30,350 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 $6,633,599, 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) 13112729 City Campaign See Attachment OK 00000 000000000 501(c)(3) 495699 Sponsorship State Campaign See Attachment OK 00000 000000000 501(c)(3) 422662 Sponsorship Combined Federal Campaign See Attachment OK 00000 000000000 501(c)(3) 1881983 Sponsorship DISASTER RELIEF SEE ATTACHMENT SEE ATTACHMENT OK 00000 000000000 501(C)(3) 4496975 Sponsorship 154 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 135 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 NON-PROFIT 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 NECESSARILY ON THE ACCRUAL BASIS. SOMETIMES A GRANT RECIPIENT RETURNS THE FUNDS RECEIVED FROM A PRIOR YEAR DUE TO NOT NEEDING THE FULL AMOUNT. THESE RETURNS ARE CREDITED TO GRANT EXPENSE ON PART IX. THIS CAUSES 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 149000 0 10000 0 0 0 6721 0 22938 0 188659 0 0 0 X 10 93011 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 B, LINE 11B PROCESS TO REVIEW FORM 990: THE FORM 990 WAS REVIEWED BY 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. 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 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. IF A RELATIONSHIP IS IDENTIFIED, THE ORGANIZATION DISCLOSES THE INFORMATION ON THE FORM 990 AS REQUIRED. FORM 990, PART VI, SECTION B, LINES 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 IV, LINE 28 Transactions 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 XI, LINE 9 Reconciliation of Net Assets: Logan County Net Income $ 4,384 Canadian County Net Income (9,106) Accrued Pension Adjustment 134,014 ------------- Total $ 129,292