2016-01-20T09:47:30-06:00 2015-06-30 GRANT THORNTON LLP 171 N CLARK ST SUITE 200 CHICAGO IL 60601 990 2014-07-01 451534557 United Way of DuPageWest Cook % JEFFREY BROWN UNIT 6306546339 1000 Jorie Blvd 360 Oak Brook IL 60523 RICHARD TARAPCHAK TREASURER 6306546339 2015-11-16 true Bridget T Roche P00666837 3128560200 2014 2016-04-25 22:37:26Z X X David Cassel 333 S WABASH AVE 30TH FLOOR Chicago IL 60604 4835707 false X www.uw-mc.org/dupagewestcook/ X 2010 IL The primary purpose of United Way of DuPage/West Cook is to improve lives by mobilizing caring people to invest in the community where their resources are needed most. X 0 0 6 100 0 4156660 4377433 0 0 50105 55460 28903 46203 4235668 4479096 4341839 5286546 0 0 504728 490278 0 0 294578 238552 252662 5085119 6029486 -849451 -1550390 2613267 0 1108575 0 1504692 0 X UNITED WAY OF DUPAGE/WEST COOK IMPROVES LIVES BY MOBILIZING CARING PEOPLE TO INVEST IN THE COMMUNITY WHERE THEIR RESOURCES ARE NEEDED MOST. false false 2533991 2398417 In health, united way concentrates on connecting individuals to a medical home for consistent care, specifically a primary care physician, and provides healthy lifestyle education and programming for young people. For the year ending June 30, 2015, united way of DuPage/west cook connected 60,103 people to a primary care physician; 71,200 people to preventative services and 41,273 people to insurance or subsidies. On the school-based prevention side, united way supported 1,866 youth with increased access to fresh and healthy foods and 2,219 young people with access to safe places for physical activity. Basic needs For those in most need in our communities, the DuPage/west cook united way is a core provider of food, shelter and safety from domestic violence. For the year ending June 30, 2015, united way of DuPage/west cook served 600,293 people; including providing 453,000 people with food; 134,999 with emergency housing or financial assistance to stay in their home; and 11,278 people with safety from violence in their home. 809052 765766 Education The focus of education work for the DuPage/west cook united way is on two critical transition points in a child's educational career - starting kindergarten and beginning high school. United way supports quality early learning programs, mostly preschool, and provides afterschool programming for struggling middle school students to help them academically and socially so that they enter high school on track for graduation. For the year ending June 30, 2015, we helped 1,211 young children improve their screening scores and provided 1,472 children with well child checkups. For the middle school population in DuPage/west cook, we served 7,381 young people with programming. 5,482 previously struggling middle school students were promoted to the next grade level on track for graduation. 662072 626650 Income united way's work in income is directed at job training and placement, financial literacy education and volunteer tax assistance for the year ending June 30, 2015, united way of DuPage/west cook helped 1,837 become job ready with skills training; supported 2,223 people in gaining skills and credentials; placed 1,554 people in jobs; helped 571 people achieve financial literacy, 761 people improve their financial position and connected 2,798 people with benefits. Form 990, Part III - Program Services, Line 4D Designations to other 501(c)(3) organizations paid directly by the donor and other exempt purposes $ 370,568 1125145 1125145 GRANT TO UNITED WAY OF METROPOLITAN CHICAGO 370568 370568 See Part III, Line 4D Description in SCH O 1495713 1495713 5500828 true true false false false false false false false true true false false false true true false true false false false false false false true false false true false false false false false false false false false false false false true false false false false false false true 0 0 6 true false false false false false false false false false false X 0 0 false true true true false false true true true false false true true true true true true true false false IL X X JEFFREY BROWN 3129062350 333 S WABASH AVE 30TH FLOOR Chicago IL 60604 Maureen Brocato Board Member 1.0 0.0 X 0 0 0 Carrie Buddingh President 2.5 0.0 X X 0 0 0 Kurt Heinz Secretary 2.0 0.0 X X 0 0 0 Phil Ehrhardt Board Member 1.0 0.0 X 0 0 0 Jose Alvarez Board Member 1.5 0.0 X 0 0 0 Phillip Lorenzini Board Member 2.5 0.0 X 0 0 0 Kevin Geoghegan Board Member 1.5 0.0 X 0 0 0 John Gorzak Board Member 1.0 0.0 X 0 0 0 Robert Korabik Board Member 1.5 0.0 X 0 0 0 William Ruona Board Member 1.5 0.0 X 0 0 0 Robert Sloyan Board Member 1.5 0.0 X 0 0 0 Mary Ann Badke Board Member 1.5 0.0 X 0 0 0 Paul Mascitti Board Member 1.0 0.0 X 0 0 0 James Svab Board Member 1.5 0.0 X 0 0 0 Richard Tarapchak Treasurer 2.0 0.0 X X 0 0 0 Susan Wasco Board Member 1.5 0.0 X 0 0 0 Becky Meggesin Vice Chair 2.0 0.0 X X 0 0 0 Mark Stelter Board Member 1.5 0.0 X 0 0 0 Gary Yeaw Board Member 1.0 0.0 X 0 0 0 David Cassel Chief Professional Officer 37.5 0.0 X X 93309 0 6793 Daniel Marple Board Member 1.0 0.0 X 0 0 0 93309 0 6793 0 false false false United Way of Metropolitan Chicago 333 South Wabash Ave CHICAGO IL 60604 Support Services 164000 1 40243 4337190 7573 4377433 0 19959 19959 0 0 0 0 0 377912 342411 35501 35501 35501 60403 14200 46203 46203 0 0 0 4479096 101663 5286546 5286546 0 0 0 119171 71503 23834 23834 0 305591 84744 29563 191284 6704 1526 541 4637 42968 14874 5103 22991 15844 4422 1542 9880 164000 164000 0 0 0 0 0 0 0 42275 20976 3931 17368 0 0 32967 11539 3956 17472 11282 3949 1354 5979 0 1079 378 129 572 0 0 0 804 282 96 426 MEMBERSHIPS 255 89 31 135 6029486 5500828 234080 294578 0 0 600590 0 754421 0 256 0 0 0 0 0 0 0 0 0 0 0 1258000 0 0 0 0 0 0 0 0 0 2613267 0 11426 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1097149 0 1108575 0 X -475342 0 1135477 0 844557 0 1504692 0 2613267 0 X -1550390 -51846 0 0 0 97544 X false true X false false X 5636743 5531630 5025380 4254204 4377433 24825390 0 0 5636743 5531630 5025380 4254204 4377433 24825390 3146813 21678577 15221 16583 14578 13731 19959 80072 0 0 19991 35250 47548 60403 163192 25068654 0.86477 0.83344 X Special Events Schedule A, Part II, Line 10 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1082862 175138 1258000 1009550 300 73013 1082863 933010 100000 -23460 1009550 0 783982 149028 933010 false false 0 0 X 4157167 -51846 2941 97544 48639 4108528 370568 370568 4479096 5661859 2941 2941 5658918 370568 370568 6029486 Intended uses of Endowment Funds Schedule D, Part V, Line 4 Endowment funds were transferred to United Way of Metropolitan Chicago at the close of business on June 30, 2015 during the Organizaiton's merger. UNCERTAIN TAX POSIION (FIN 48) SCHEDULE D, PART X, LINE 2 UNITED WAY OF METROPOLITAN CHICAGO, INC., SOUTH-SOUTHWEST, NORTH-NORTHWEST AND DUPAGE/WEST COOK HAVE RECEIVED FAVORABLE DETERMINATION LETTERS FROM THE INTERNAL REVENUE SERVICE, STATING THAT THEY ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, 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 WAS TO BE CHALLENGED BY A TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THERE ARE NO MATERIAL UNCERTAIN POSITIONS WHICH 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 FINANCIAL STATEMENTS. THE TAX YEARS ENDING 2011, 2012, 2013 AND 2014 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. Supplemental Description- Other Schedule D, Part XI, Line 2d GAIN ON PRIOR YEAR PLEDGE WRITE-OFF...... $97,544 Supplemental Description- Other Schedule D, Part XI, Line 4b DESIGNATIONS TO OTHER ORGANIZATIONS INCLUDED IN INCOME..... $370,568 Supplemental Description- Other Schedule D, Part XII, Line 4b DESIGNATIONS TO OTHER ORGANIZATIONS INCLUDED IN INCOME..... $370,568 5K Registration 58695 58695 2000 4784 Misc. 1708 1708 7416 0 60403 60403 2000 12200 14200 46203 true United Way of Metropolitan Chicago 333 S Wabash Chicago IL 60104 300200478 501(c)(3) 1197594 Program Support Metropolitan Family Services One North Dearborn Chicago IL 60602 362167940 501(c)(3) 354098 Program Support McCormick Foundation 205 n Michigan Ave Ste 4300 Chicago IL 60661 363689171 501(c)(3) 271666 Program Support Access DuPageDuPage Health Coalition 511 Thornhill Ste M Carol Stream IL 60188 364448208 501(c)(3) 250000 Program Support Outreach Community Ministries 122 West Liberty Drive Wheaton IL 60187 237265066 501(c)(3) 171250 Program Support Youth Crossroads Inc 6412 W 27th Street Berwyn IL 60402 237417420 501(c)(3) 160000 Program Support People's Resource Center 201 South Naperville Road Wheaton IL 60187 363157600 501(c)(3) 155380 Program Support Catholic Charities of the Archdiocese of Chicago 721 N LaSalle Street Chicago IL 60654 362170821 501(c)(3) 138947 Program Support Family Shelter Service Inc 605 E Roosevelt Rd Wheaton IL 60187 362883552 501(c)(3) 136500 Program Support Bridge Communities Inc 505 Crescent Boulevard Suite 5 Glen Ellyn IL 601374529 363705951 501(c)(3) 105250 Program Support YWCA Metropolitan Chicago 360 North Michigan Ave Chicago IL 60101 362179765 501(c)(3) 105000 Program Support Prairie State Legal Services 303 North Main Street Rockford IL 61101 371030764 501(c)(3) 105000 Program Support 360 Youth Services 1305 West Oswego Road Naperville IL 60540 362936229 501(c)(3) 94060 Program Support DuPage Senior Citizens Council 1919 South Highland Ave Lombard IL 60148 362988023 501(c)(3) 85025 Program Support Family Focus Inc 310 S Peoria St Ste 404 Chicago IL 60607 362884042 501(c)(3) 81560 Program Support YMCA of Metropolitan Chicago 801 North Dearborn Chicago IL 60610 362179782 501(c)(3) 80000 Program Support DuPage PADS 601 West Liberty Wheaton IL 60187 363675494 501(c)(3) 76250 Program Support Ray Graham Association 2801 Finley Road Downers Grove IL 60515 362411166 501(c)(3) 75260 Program Support World Relief - Chicago 1825 College Ave Ste 230 Wheaton IL 60187 236393344 501(c)(3) 68200 Program Support Parenthesis Family Center 405 South Euclid Avenue Oak Park IL 60302 363083195 501(c)(3) 61328 Program Support Seguin Services Inc 3100 South Central Ave Cicero IL 60804 362894174 501(c)(3) 59103 Program Support Easter Seals DuPage and the Fox Valley Region 830 S Addison Ave Villa Park IL 60181 362476388 501(c)(3) 55780 Program Support Pillars 333 N LaGrange Rd LaGrange Park IL 60526 364166490 501(c)(3) 55000 Program Support Oak Park & River Forest Day Nursery 1139 Randolph Street Oak Park IL 60302 362182082 501(c)(3) 54678 Program Support Sarah's Inn 309-11 Harrison Street Oak Park IL 60304 363084461 501(c)(3) 50226 Program Support Thrive Counseling Center 120 South Marion Street Oak Park IL 60302 362179793 501(c)(3) 50000 Program Support VNA Health Care 400 N Highland Aurora IL 60506 362182095 501(c)(3) 50000 Program Support Access Community Health Network 600 W Fulton Street Chicago IL 60661 363317058 501(c)(3) 50000 Program Support Serenity House & Social Service Agency 891 S Rohlwing Rd Addison IL 60101 363350438 501(c)(3) 50000 Program Support Teen Parent Connection 739 Roosevelt Road Glen Ellyn IL 60137 363387034 501(c)(3) 50000 Program Support Loaves & Fishes Community Pantry 556 West Fifth Ave Naperville IL 60565 363786777 501(c)(3) 50000 Program Support West Suburban PADS 1851 South 9th Ave Maywood IL 60153 363876660 501(c)(3) 50000 Program Support BEDS Plus Care Inc Post Office Box 2035 La Grange IL 60525 363741040 501(c)(3) 45250 Program Support Salvation Army The 5040 North Pulaski Road Chicago IL 60630 362167910 501(c)(3) 44894 Program Support Aging Care Connections 111 West Harris Ave La Grange IL 60525 362721289 501(c)(3) 40026 Program Support Community Career Center 1815 West Diehl Road Naperville IL 60563 364093212 501(c)(3) 38250 Program Support Aspire of Illinois 9901 Derby Lane Westchester IL 60154 362654558 501(c)(3) 33915 Program Support Catholic Charities Diocese of Joliet 203 North Ottawa Street Joliet IL 60432 362170817 501(c)(3) 32585 Program Support Mujeres Latinas en Accion 2124 West 21st Place Chicago IL 60608 362877520 501(c)(3) 31200 Program Support Children's Clinic The 320 Lake Street Oak Park IL 60302 369002074 501(c)(3) 30338 Program Support Leyden Family Service and Mental Health Center 10001 W Grand Ave Franklin Park IL 60131 362235147 501(c)(3) 26200 Program Support Center for Independence through Conductive Educati 100 W Plainfield Rd Countryside IL 60525 364259162 501(c)(3) 25500 Program Support LAF 111 West Jackson Blvd Chicago IL 60604 362754650 501(c)(3) 22504 Program Support Ladder Up 233 S Wacker Drive Ste 4300 Chicago IL 60606 364070692 501(c)(3) 22500 Program Support Community House The 415 W Eight Street Hinsdale IL 60521 362167735 501(c)(3) 20250 Program Support Corazon Community Services 5116 W 14th Street Cicero IL 60804 320075474 501(c)(3) 20000 Program Support Family Service and Mental Health Center of Cicero 5341 West Cermak Road Cicero IL 60804 362246705 501(c)(3) 20000 Program Support Helping Hand Center 9649 W 55th Street Countryside IL 60525 362327271 501(c)(3) 19864 Program Support West Suburban Senior Services 439 Bohland Ave Bellwood IL 60104 362759604 501(c)(3) 17500 Program Support United Way North-Northwest 431 Lakeview Ct Mt Prospect IL 60056 237116020 501(c)(3) 17450 Program Support NAMI of DuPage 2100 Manchester Bldg B Ste 925 Wheaton IL 60187 363412057 501(c)(3) 15000 Program Support Youth Outreach Services 2411 West Congress Pkwy Chicago IL 60612 363297629 501(c)(3) 15000 Program Support Hamdard Center for Health and Human Services 228 E Lake Street Addison IL 60101 363917885 501(c)(3) 15000 Program Support Naperville CARES 618B West Fifth Ave Naperville IL 60563 364320818 501(c)(3) 15000 Program Support Literacy Volunteers of DuPage Co 24 W 500 Maple Ave Ste 217 Naperville IL 60540 363749739 501(c)(3) 13750 Program Support Oak Park River Forest Food Pantry 848 Lake Street Oak Park IL 60301 272018997 501(c)(3) 12758 Program Support Jewish Community Centers of Chicago 30 South Wells Ste 4000 Chicago IL 60606 362167758 501(c)(3) 12500 Program Support Jewish United Fund 30 South Wells Ste 4059 Chicago IL 60606 362167034 501(c)(3) 12500 Program Support Solutions to Care 7222 W Cermak N Riverside IL 60546 237176798 501(c)(3) 11000 Program Support Vision of Restoration Inc 1405 Madison Street Maywood IL 60153 311662822 501(c)(3) 10800 Program Support Walk-In Ministry of Hope 1047 Curtiss Street Downers Grove IL 60515 270073814 501(c)(3) 10000 Program Support South-Southwest Suburban United Way 4747 Lincoln Mall Drive Matteson IL 60443 237144594 501(c)(3) 9807 Program Support DuPage Convalescent Center Foundation 400 N County Farm Rd Wheaton IL 60187 363978650 501(c)(3) 7629 PROGRAM SUPPORT 65 0 Procedure for Monitoring Use of Grant Funds Inside U.S. Schedule I, Part I, Line 2 For agencies which the United Way of DuPage/West-Cook (DuPage) elects to fund, DuPage requires agencies to submit on an annual basis information regarding the respective funded programs. Information may include, but is not limited to, client demographics, program activities, program measures and program outcomes. United Way of Metropolitan Chicago (UWMC) and DuPage staff also convene and correspond with grantees on a regular basis. For all funding, including donor-designated grants, UWMC and DuPage verifies 501(c)(3) charitable status, compliance with the Patriot Act and that agencies are based in the United States. Net Assets Transferred 2015-06-30 1125145 FMV 300200478 United Way of Metropolitan Chicago 333 S Wabash Ave 30th Fl Chicago IL 60604 501(c)(3) true true false false true true true false false Schedule N, Line 1a The president of United Way of DuPage/West Cook became a board member of United Way of Metropolitan Chicago. Schedule N, Line 1b The chief financial officer of United Way of DuPage/West Cook became an employee of United Way of Metropolitan Chicago. Schedule N, Line 5 CERTAIN ACCRUED EXPENSES, SUCH AS ACCOUNTS PAYABLE AND ACCRUED VACATION, HAVE BEEN TRASFERRED TO UNITED WAY OF METROPOLITAN CHICAGO. General Information United way of DuPage/west cook is a member united way (muw) affiliated with united way of metropolitan Chicago (uwmc), Inc., an Illinois non-profit philanthropic corporation whose mission is to improve lives in the metropolitan Chicago area by mobilizing caring people to invest in the community where their resources are needed most. Member United Ways are certified by United Way Worldwide and maintain their own 501 (c) (3) status and Board of Directors. A MUW is required to be governed by a set of written bylaws that have been approved by the UWMC and reviewed by UWMC board of directors at least every three years. The MUW Chief Professional Officers report to both the MUW Board President and to the UWMC Chief Operating Officer. The vision of uwmc, united way of DuPage/west cook and the other muws is that metropolitan Chicago becomes a region of thriving communities where all individuals and families are able to achieve their potential. The challenges facing communities in the metropolitan area are complex and multi-faceted, requiring long-term and integrated strategies that address the root causes of these issues. To address these challenges, uwmc and the muws are focused on leveraging expertise, connections and resources to drive lasting solutions for individuals and communities. For the reporting period, uwmc had three member united ways ("muws"), including united way of DuPage/west cook: South-southwest suburban united way United way of DuPage/west cook United way north-northwest It is important to note that effective at the close of business on June 30, 2015, united way of DuPage/west cook and south-southwest suburban united way retired their 501(c)(3) status and merged with uwmc to better align with a region-wide impact strategy and create operational efficiencies. Uwmc and the muws are implementing a region-wide plan to ensure significant impact in the areas of education, financial stability, health and basic needs support by 2020. The plan focuses on 60 high-need communities, and includes regional strategies and neighborhood-specific solutions. The key to lasting community change is to address the root causes of the complex issues that individuals, families and neighborhoods face by focusing on three key levers - education, income and health. Uwmc and the muws also focus on safety net issues to ensure that basic needs - food, shelter and safety - for individuals and families are met. The plan includes four high value outcomes: - Help 50,000 underperforming middle school students enter high school ready on track for graduation - advance economic stability for 100,000 households - connect more than 200,000 people with available, preventative health services - answer the crisis needs of approximately 1 million people every year by providing food, shelter and freedom from violence. Since implementing the impact plan, uwmc and the muws have made significant progress toward those goals: 1. Education - 2020 goal: help 50,000 underperforming middle school students enter high school ready to succeed - Fy12-fy15 cumulative result: 46,894 middle school students on track to graduate/ be promoted to next grade level - 93.8% of goal: 2. Income - 2020 goal: advance economic stability for 100,000 households - Fy11-fy15 cumulative result: 117,629 households improved economic stability - % of goal: 118% 3. Health - 2020 goal: connect over 200,000 people with available, preventative health services - Fy11-fy15 cumulative result: 384,051 people connected to a primary care physician - % of goal: 192% 4. Basic needs - 2020 goal: answer the crisis needs of 1 million people every year by providing food, shelter and freedom from violence - Fy11-fy15 cumulative result: 4.2 million people in crisis received assistance To further address the complex challenges in high-need communities throughout the region, united way of metropolitan chicago and muws developed the united way neighborhood network initiative. The initiative utilizes a collective impact model to work with coalitions to guide strategies with partners, coordinate resources and programming, and collaborate on measurement - all toward a common community goal. The first neighborhood network was launched in March 2013 in Brighton Park on Chicago's southwest side and has delivered significant results across all dimensions including: - Education - freshmen on track at the main high school has grown 14% from 2012-2014; 1074 previously struggling middle school students now on track to graduate/promoted to next grade level - Income - $1.3 million in tax refunds generated for needy families that would have otherwise gone unclaimed - Health - 1,604 people connected to a primary care physician The second neighborhood network was launched in august 2014 in the suburb of west Chicago. While coalition partners are in the planning phase and have not set final goals, the following results has been achieved to date: - Education - 196 parents connected to community resources (ESL Classes, child care, health referrals) - Income - $473,000 in tax refunds generated for needy families that would have otherwise gone unclaimed - Health - 1 new playground built; 153 individuals and/or families connected to mental health services - Basic needs - food pantry established in middle school Eight additional neighborhood networks were launched in fy15 with planning grants. They are auburn Gresham, Austin, Bronzeville, Cicero, Evanston, little village, Robbins/blue island and south Chicago. The critical work of uwmc and the muws requires significant resources and support is raised through a diversified revenue model. Uwmc and the muws conduct workplace giving campaigns, receive individual and major gifts, are awarded grants and are the beneficiaries of other contributions from private foundations and other organizations. Strategic efforts are in place to further grow significant revenue from grants and individual giving. Form 990, Part I, Line 6 19 - Serve on the United Way of DuPage/West Cook ("DuPage") Board, 11 - Community Impact Steering Committee 70 - 5K Run 100 - Total Volunteers 1099S Transmitted by UWMC Form 990, Part V, Line 1A United Way of Metropolitan Chicago, Inc. as the common paymaster, has filed forms 1099 to report certain amounts required. W-3S Transmitted by UWMC Form 990, Part V, Line 2A UWMC, As the common paymaster, has filed Form W-3 to report certain amounts required. Delegation of Authority Form 990, part VI, line 1a The board of directors has delegated authority to the executive committee to conduct affairs of the board of directors between meetings of the board as permitted by law and under the bylaws of united way of DuPage/west cook. All such actions by the executive committee must be reported to the board of directors for appropriate action at the next meeting of the board. Decisions Subject to Approval Form 990, part VI, line 7b Each muw is registered with the state of Illinois and each organization files a separate form 990 informational tax return. One combined financial statement audit is performed for uwmc and its muws. Each muw board of directors must vote on a resolution to adopt the membership agreement with uwmc thereby accepting compliance with uwmc's policies, standards, and criteria of membership. The membership agreement is subject to approval and ratification of the uwmc board of directors. Each muw board of directors is governed by bylaws that have been approved by uwmc. The member advisory committee is a committee of the uwmc board of directors comprised of two representatives from each muw and four regional suburban representatives who are uwmc board of director members. The member advisory committee provides advice with respect to the muws to the uwmc board of directors as to fund distributions, agency allocations, budget, operations, and related policies. The uwmc board of directors has ultimate authority over policy and approval of agency allocations. Historically, the uwmc board of directors has honored the recommendations which have been presented by the member advisory committee on behalf of the muws. Each muw is certified by united way worldwide and this certification is contingent on the muws active membership agreement with uwmc. Uwmc provides finance, accounting, information systems, human resources, and other administrative support to the muws. Uwmc acts as an agent for the muws in processing pledges, receiving cash on pledges, and paying muw allocations and expenses. Cash receipt and payment activities and the support reimbursement arrangement together result in intercompany receivables and payables throughout each fiscal year for uwmc and the muws. Form 990 Review Process Form 990, part VI, line 11b A review of the form 990 was conducted by the chair of the board of directors, the chief professional officer of the muw and the uwmc controller prior to the filing of the form 990. Following the review and approval by the treasurer and chief professional officer, th Administrative Support Reimbursement FORM 990, Part IX, Line 11A THE AMOUNT INCLUDED IN THIS LINE REPRESENTS THE REIMBURSEMENT MADE BY UNITED WAY OF DUPAGE/WEST COOK TO THE UWMC FOR THE ADMINISTRATIVE SUPPORT DESCRIBED ELSEWHERE IN SCHEDULE O. Functional Expenses Form 990, part ix, summary DuPage/West Cook calculates its 2014 tax year (fiscal year ended June 30, 2015) overhead rate using the sum of management and general total expenses and fundraising total expenses reported in part ix (statement of functional expenses) divided by the total revenue reported in part viii, line 12, of column a. this overhead rate for the 2014 tax year is 11.8%. Expenses incurred by united way of DuPage/ west cook reflects the primary role of staff knowledge in fundraising, community engagement, volunteerism, advocacy and coalition building necessary for an organization that leverages expertise, connections and resources toward solving community problems and improving lives on a large scale. Other Changes in Net Assets Form 990, Part XI, Line 9 Gain on prior year pledge write-off..............................$97,544 Audit Oversight and Selection Process Form 990, Part XII, Line 2c UWMC has an Audit Committee which is responsible for the oversight of the audit of the consolidated financial statements and the selection of the independent certified public accountants.