2014-11-10T19:02:04-06:00 2014-06-30 910189318 MOSS ADAMS LLP 601 W RIVERSIDE AVENUE STE 1800 SPOKANE WA 99201 990 2013-07-01 910570788 UNITED WAY OF WHATCOM COUNTY UNIT 3607338670 1511 CORNWALL AVENUE BELLINGHAM WA 98225 TERRY HINZ TREASURER 3607338670 2014-11-10 1 EMINA O CRESSWELL CPA P01217304 5097472600 2014-11-10 2013 2015-11-30 17:44:51Z PETER THEISEN 1511 CORNWALL AVENUE BELLINGHAM WA 98225 2232462 0 X WWW.UNITEDWAYWHATCOM.ORG X 1956 WA TO INCREASE THE ORGANIZED CAPACITY OF PEOPLE IN WHATCOM COUNTY TO CARE FOR ONE ANOTHER. 15 15 8 203 0 0 2272547 2197055 0 0 7900 18293 -9776 -946 2270671 2214402 1321369 1278235 0 0 338483 339892 0 0 268978 187053 192559 1846905 1810686 423766 403716 3241107 3359656 276288 238151 2964819 3121505 TO INCREASE THE ORGANIZED CAPACITY OF PEOPLE IN WHATCOM COUNTY TO CARE FOR ONE ANOTHER. 0 0 1169256 1018123 0 UNITED WAY AWARDS GRANTS TO SUPPORT DIRECT SERVICES THAT ADDRESS EDUCATION, INCOME (FINANCIAL STABILITY) AND HEALTH. GRANT RECIPIENTS ARE REVIEWED ANNUALLY BY A VOLUNTEER COMMITTEE WHICH MAKES FUNDING RECOMMENDATIONS TO THE BOARD OF DIRECTORS. THE ANNUAL GRANT REVIEW PROCESS INCLUDES REVIEW OF SERVICE DATA, FINANCIAL AND ORGANIZATIONAL DATA AND SITE VISITS. 62887 62887 0 UNITED WAY ALSO CONVENES COMMUNITY PARTNERS TO DEVELOP NEW STRATEGIES AND TACTICS TO ADDRESS ROOT CAUSES OF SOCIAL ISSUES. A CURRENT FOCUS IS ON EARLY CHILDHOOD LITERACY AND A PARTNERSHIP WITH THE FERNDALE SCHOOL DISTRICT TO DEVELOP NEW EARLY CHILDHOOD EDUCATIONAL SERVICES FOR PRE-SCHOOL CHILDREN AND THEIR FAMILIES. UNITED WAY ALSO ADVOCATES IN THE INTEREST OF STRENGTHENING EDUCATION, INCOME AND HEALTH GOALS. ADVOCACY EFFORTS INCLUDE SPONSORSHIP OF A LOCAL CANDIDATES FORUM; PUBLIC POLICY ADVOCACY IN OLYMPIA; AND TARGETED ADVOCACY FOR SPECIFIC ISSUES. 197225 197225 0 DESIGNATIONS - DONATIONS DESIGNATED TO SPECIFIC NON-PROFIT 501(C)(3) AGENCIES AS REQUESTED BY THE DONOR. THE AGENCIES ARE COMPLIANT WITH THE IRS AND THE PATRIOT ACT PRIOR TO FUNDS BEING DISTRIBUTED. 1429368 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 1 8 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WA X X PETER THEISEN PRESIDENTCEO 3607338670 1511 CORNWALL AVE BELLINGHAM WA 98225 MARILYN BRINK SECRETARY/TREASURER 1.00 X X 0 0 0 SCOTT CORZINE CHAIR 1.00 X X 0 0 0 BRENT BELSHER DIRECTOR 1.00 X 0 0 0 MIKE CHRISTENSEN DIRECTOR 1.00 X 0 0 0 EILEEN COUGHLIN DIRECTOR 1.00 X 0 0 0 TERRY HINZ DIRECTOR 1.00 X 0 0 0 DEBBIE HOGUE DIRECTOR 1.00 X 0 0 0 CINDY KLEIN DIRECTOR 1.00 X 0 0 0 ROBERT LANGEI DIRECTOR 1.00 X 0 0 0 PAUL MURPHY DIRECTOR 1.00 X 0 0 0 PEGGY NELSON DIRECTOR 1.00 X 0 0 0 PEGGY ONUSTACK DIRECTOR 1.00 X 0 0 0 JIM RYAN DIRECTOR 1.00 X 0 0 0 JIM TURNER DIRECTOR 1.00 X 0 0 0 STACEY ORLANDI DIRECTOR 1.00 X 0 0 0 PETER THEISEN PRESIDENT/CEO 40.00 X 81004 0 18000 81004 0 18000 0 0 0 0 0 15975 2181080 2197055 18293 18293 13290 18060 -4770 -4770 OTHER INCOME 900099 3824 3824 3824 2214402 3824 0 13523 1278235 1278235 103114 30934 20623 51557 175394 48936 32624 93834 12128 3638 2426 6064 27356 8207 5470 13679 21900 6056 4037 11807 15500 1038 11349 3113 1659 497 332 830 7799 522 5711 1566 14586 4375 1459 8752 49882 13753 9168 26961 47954 14386 9591 23977 6197 1859 1239 3099 460 138 92 230 27048 10694 4152 12202 11446 3434 2289 5723 3854 1156 771 1927 BANK CHARGES 3710 1113 742 1855 TRAINING 2464 397 265 1802 1810686 1429368 112340 268978 1841588 1894235 245138 245684 913539 957479 4424 9084 103939 86046 25791 17893 210627 235281 3241107 3359656 238675 217505 37613 20646 276288 238151 X 1239083 1485993 1642423 1552199 83313 83313 2964819 3121505 3241107 3359656 X 403716 9392 -256422 X 0 1 X 1 0 X 2058013 2250450 2280783 2272547 2097212 10959005 2058013 2250450 2280783 2272547 2097212 10959005 960631 9998374 8997 7450 10290 7900 18293 52930 11011935 93706 0.90800 0.93820 X SCHEDULE A, PART IV, LIST OF UNUSUAL GRANTS: DESCRIPTION: CASH DATE: 06/06/14 AMOUNT: 99843. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 149012 149012 149012 149012 149012 149012 149012 149012 149012 149012 0.44090 0.55910 0.00000 0 0 5524 563 4961 98415 85483 12932 17893 X 1902448 9392 3000 18060 30452 1871996 342406 342406 2214402 1745762 3000 18060 21060 1724702 85984 85984 1810686 PART IV, LINE 2B: A BOARD DESIGNATED QUASI-ENDOWMENT IN WHICH THE PRINCIPAL AMOUNT IS NOT AVAILABLE FOR BUDGETARY APPROPRIATION FOR A PERIOD OF TIME. EARNINGS, HOWEVER, ARE TYPICALLY AVAILABLE FOR CURRENT OPERATIONS. SINCE THIS FUND IS BOARD DESIGNATED, THE PRINCIPAL MAY BE TRANSFERRED TO OTHER RESERVE FUNDS OR APPROPRIATED FOR EXPENDITURES UPON BOARD APPROVAL. PERMANENT ENDOWMENT FUNDS ARE RESTRICTED BY DONORS, IN WHICH THE PRINCIPAL WILL NEVER BE AVAILABLE FOR EXPENDITURE, BUT EARNINGS MAY BE AVAILABLE ANNUALLY FOR SPECIFIED OR GENERAL PURPOSES. INVESTMENTS IN THIS FUND WOULD GENERALLY BE OF A LONG-TERM NATURE. PART X, LINE 2: THE AGENCY IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE AGENCY HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). THERE WAS NO UNRELATED BUSINESS INCOME FOR YEARS ENDED JUNE 30, 2014 AND 2013. THE AGENCY ADOPTED ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE ACCOUNTING STANDARD PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR UNCERTAIN TAX POSITIONS. AS OF JUNE 30, 2014 AND 2013, THE AGENCY HAS NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. THE AGENCY FILES AN EXEMPT ORGANIZATION TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR PERIODS PRIOR TO 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: CAMPAIGN EXPENSES 18,060. PART XI, LINE 4B - OTHER ADJUSTMENTS: DONOR DESIGNATIONS 197,225. UNCOLLECTIBLE PLEDGES 145,181. PART XII, LINE 2D - OTHER ADJUSTMENTS: CAMPAIGN EXPENSES 18,060. PART XII, LINE 4B - OTHER ADJUSTMENTS: DONOR DESIGNATIONS 85,984. 1 AMERICAN RED CROSS-MT BAKER CHAPTER 2111 KING STREET BELLINGHAM WA 98225 530196605 501(C)(3) 120334 HEALTH & WELFARE ARC OF WHATCOM COUNTY 2602 MCLEOD ROAD BELLINGHAM WA 98225 311579359 501(C)(3) 23349 HEALTH & WELFARE BELLINGHAM CHILDCARE & LEARNING CENTER 2600 SQUALICUM PARKWAY BELLINGHAM WA 98225 911523127 501(C)(3) 48768 HEALTH & WELFARE BELLINGHAM FOOD BANK 1824 ELLIS STREET BELLINGHAM WA 98225 910918619 501(C)(3) 33768 HEALTH & WELFARE BELLINGHAM MOUNTAIN RESCUE COUNCIL PO BOX 292 BELLINGHAM WA 98227 911203122 501(C)(3) 9402 HEALTH & WELFARE BIG BROTHERS BIG SISTERS 4204 MERIDIAN ST STE 101 BELLINGHAM WA 98226 910977422 501(C)(3) 7117 HEALTH & WELFARE BOYS & GIRLS CLUBS OF WHATCOM COUNTY 1715 KENTUCKY STREET BELLINGHAM WA 98226 910836427 501(C)(3) 60840 HEALTH & WELFARE BRIGID COLLINS FAMILY SUPPORT CENTER 1231 W GARDEN STREET BELLINGHAM WA 98225 943121951 501(C)(3) 103208 HEALTH & WELFARE CATHOLIC COMMUNITY SERVICES 1133 RAILROAD AVE 100 BELLINGHAM WA 98225 911585652 501(C)(3) 37383 HEALTH & WELFARE DOMESTIC VIOLENCE & SEXUAL ASSAULT SERVICES OF WHATCOM COUNTY 1407 COMMERCIAL ST BELLINGHAM WA 98225 911066325 501(C)(3) 32134 HEALTH & WELFARE EVERGREEN WELLNESS ADVOCATES 115 UNITY ST 302 BELLINGHAM WA 98225 943035642 501(C)(3) 11101 HEALTH & WELFARE GIRL SCOUTS OF WESTERN WASHINGTON 601 VALLEY STREET SEATTLE WA 98109 916060940 501(C)(3) 15368 HEALTH & WELFARE GRADS PROGRAM BSD 501 1306 DUPONT ST BELLINGHAM WA 98225 916001648 501(C)(3) 19863 HEALTH & WELFARE HEALTH SUPPORT CENTER 1212 INDIAN STREET BELLINGHAM WA 98225 911446443 501(C)(3) 32869 HEALTH & WELFARE INTERFAITH COMMUNITY HEALTH CENTER 1616 CORNWALL AVE STE205 BELLINGHAM WA 98225 912168190 501(C)(3) 16535 HEALTH & WELFARE LYDIA PLACE 1701 GLADSTONE BELLINGHAM WA 98226 943111948 501(C)(3) 26447 HEALTH & WELFARE MAX HIGBEE COMMUNITY RECREATION CENTER 1210 BAY STREET 102 BELLINGHAM WA 98225 911275451 501(C)(3) 13238 HEALTH & WELFARE NORTHWEST YOUTH SERVICES 1020 N STATE ST BELLINGHAM WA 98225 910970561 501(C)(3) 61502 HEALTH & WELFARE OPPORTUNITY COUNCIL 1111 CORNWALL AVE STE C BELLINGHAM WA 98225 910787820 501(C)(3) 57852 HEALTH & WELFARE SALVATION ARMY 2912 NORTHWEST AVE BELLINGHAM WA 98225 132923701 501(C)(3) 29460 HEALTH & WELFARE SEAN HUMPHREY HOUSE 1630 H STREET BELLINGHAM WA 98225 911573874 501(C)(3) 13212 HEALTH & WELFARE SUN COMMUNITY SERVICES 515 E CHESTNUT ST BELLINGHAM WA 98225 910926916 501(C)(3) 41188 HEALTH & WELFARE WHATCOM CENTER FOR EARLY LEARNING 2001 H STREET BELLINGHAM WA 98225 911526226 501(C)(3) 34495 HEALTH & WELFARE WHATCOM COUNSELING & PSYCHIATRIC CLINIC 3645 R MCLEOD ROAD BELLINGHAM WA 98226 910696130 501(C)(3) 91601 HEALTH & WELFARE WHATCOM FAMILY YMCA 1256 N STATE STREET BELLINGHAM WA 98225 910482690 501(C)(3) 81099 HEALTH & WELFARE WHATCOM LITERACY COUNCIL 2205 ELM STREET BELLINGHAM WA 98225 911220307 501(C)(3) 33705 HEALTH & WELFARE WHATCOM VOLUNTEER CENTER 301 W HOLLY STE M06 BELLINGHAM WA 98225 911259890 501(C)(3) 30060 HEALTH & WELFARE WOMENCARE SHELTER 4120 MERIDIAN ST 220 BELLINGHAM WA 98226 911081685 501(C)(3) 54682 HEALTH & WELFARE YWCA 1026 N FOREST BELLINGHAM WA 98225 910565024 501(C)(3) 72917 HEALTH & WELFARE COMMUNITY INITIATIVES-FERNDALE SCHOOL DISTRICT PO BOX 698 FERNDALE WA 98248 916001648 501(C)(3) 50200 HEALTH & WELFARE COMMUNITY INITIATIVES-OPPORTUNITY COUNCIL 1111 CORNWALL AVE STE C BELLINGHAM WA 98225 910787820 501(C)(3) 5000 HEALTH & WELFARE COMMUNITY INITIATIVES-YWCA 1026 N FOREST BELLINGHAM WA 98225 910565024 501(C)(3) 6600 HEALTH & WELFARE 32 0 PART I, LINE 2: THE FUND DISTRIBUTION COMMITTEE, WHICH IS COMPRISED OF 35-45 VOLUNTEERS WHO GO OUT ON SITE VISITS, REVIEWS THE PROGRAMS AND FINANCIAL INFORMATION. THE COMMITTEE THEN MAKES RECOMMENDATIONS TO THE UNITED WAY BOARD OF DIRECTORS ABOUT HOW UNITED WAY CAN BEST UTILIZE ITS RESOURCES. FORM 990, PART VI, SECTION A, LINE 4 THE BY-LAWS WERE UPDATED: ARTICLE V ITEM 1 - THE AFFAIRS OF THIS CORPORATION SHALL BE UNDER THE CONTROL OF A BOARD OF DIRECTORS CONSISTING OF AT LEAST 12 (TWELVE) MEMBERS, ALL OF WHOM SHALL BE VOLUNTEERS AND NEITHER PAID PERSONNEL OF THIS CORPORATION NOR OF ANY ORGANIZATION RECEIVING FINANCIAL SUPPORT FROM THIS CORPORATION. ARTICLE V ITEM 3 - MEETINGS OF THE BOARD OF DIRECTORS SHALL BE HELD AT LEAST TEN (10) TIMES A YEAR AT A DESIGNATED TIME AND PLACE AT THE CALL OF THE BOARD CHAIR, OR, IF THE BOARD CHAIR IS ABSENT OR UNABLE OR REFUSES TO ACT, BY ANY OFFICER, OR BY FIVE (5) DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD SECRETARY/TREASURER REVIEWS THE 990 THAT IS COMPLETED BY AN OUTSIDE CPA FIRM WITH THE FINANCE COMMITTEE, PRESIDENT/CEO, AND FINANCE MANAGER. AFTER REVIEW, THE BOARD SECRETARY/TREASURER OR THE BOARD CHAIR SIGNS THE COMPLETED 990. THE 990 IS PRESENTED TO THE BOARD BY THE FINANCE COMMITTEE PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C AT THE BEGINNING OF EACH NEW FISCAL YEAR AT OUR BOARD MEETING, EACH BOARD MEMBER AND ALL STAFF ARE GIVEN THE CODE OF ETHICS, WHICH INCLUDES THE CONFLICTS OF INTEREST TO REVIEW AND SIGN. INVOLVEMENT WITH ANY CURRENT OR POTENTIAL UNITED WAY VENDOR, GRANTEE OR COMPETING ORGANIZATION MUST BE DISCLOSED TO UNITED WAY'S BOARD OF DIRECTORS FOR APPROVAL OR CONSIDERATION OF ALTERNATIVES. IF A CONFLICT ARISES, THE BOARD PROHIBITS ANY PARTICIPATION IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS. FORM 990, PART VI, SECTION B, LINE 15 STAFF WAGES ARE REVIEWED ANNUALLY BY THE PRESIDENT/CEO AGAINST PERFORMANCE OUTCOMES AND SALARY SURVEY DATA FROM U.W. WORLDWIDE AND LOCAL SALARY SURVEYS. CONSIDERATIONS ARE ALSO MADE FOR COST OF LIVING ADJUSTMENTS AND BUDGET REALITIES. PRESIDENT/CEO RECOMMENDS STAFF WAGE LEVELS FOR APPROVAL BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS REVIEWS THE PRESIDENT/CEO WAGES ANNUALLY AGAINST PERFORMANCE OUTCOMES AND SALARY SURVEY DATA FROM U.W. WORLDWIDE AND LOCAL SALARY SURVEYS. CONSIDERATIONS ARE ALSO MADE FOR COST OF LIVING ADJUSTMENTS AND BUDGET REALITIES. THE PROCESS IS DOCUMENTED AND WAS LAST DONE JUNE 2012. FORM 990, PART VI, SECTION C, LINE 19 UNITED WAY OF WHATCOM COUNTY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND ON OUR WEBSITE. FORM 990, PART XI, LINE 9: DONOR DESIGNATIONS -111,241. UNCOLLECTIBLE PLEDGES -145,181.