2013-11-12T14:30:41-06:00 2013-06-30 GRANT THORNTON LLP 175 W JACKSON BLVD STE 2000 CHICAGO IL 60604 990 2012-07-01 362167949 United Way of Lake County Inc % KRISTI LONG UNIT 8477751000 330 South Greenleaf Street Suite Gurnee IL 60031 KRISTI LONG 3129062331 2013-11-11 true JULIE A DEE 3128560200 2012 2016-02-24 21:20:13Z Kristi Long 330 SOUTH GREENLEAF STREET Gurnee IL 60031 8610919 false X http://www.liveunitedlakecounty.org X 1940 IL 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. 27 26 32 3098 0 8845008 7451805 16741 7279 137487 204105 1235 5335 9000471 7668524 7146707 6168442 0 0 1389273 1390795 0 0 936375 827933 717163 9363913 8276400 -363442 -607876 10326382 9306947 1621411 905337 8704971 8401610 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 4653310 349451 4251 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. 1039162 700318 COMMUNITY GOAL: FAMILIES PROVIDE FOOD, SHELTER AND VIOLENCE FREE HOMES, WITH GRANTS TO THE COMMUNITY OF $700,318. THERE WERE 26 AGENCIES INVOLVED HAVING 40 PROGRAMS THAT SERVICE 111,763 CLIENTS IN 2013. THE AGENCY PROGRAMS FUNDED IN THIS AREA ENSURE: PEOPLE ELIMINATE THE BARRIERS TO GOOD HEALTH (100,940 CLIENTS SERVED; 90%); PEOPLE BREAK THE CYCLE OF POVERTY (3,404 CLIENTS SERVED; 3%); AND PEOPLE REDUCE VIOLENCE TOWARD INDIVIDUALS AND FAMILIES (7,419 CLIENTS SERVED; 7%). PROGRAMS INCLUDE HOMELESS SHELTERS, FOOD PANTRIES, HEALTH CLINICS, MENTAL HEALTH COUNSELING, LEGAL, JOB/VOCATIONS TRAINING AND EDUCATION. 651098 438792 COMMUNITY GOAL: CHILDREN ACHIEVE EARLY ACADEMIC SUCCESS AND YOUTH GRADUATE HIGH SCHOOL READY TO SUCCEED, WITH GRANTS TO THE COMMUNITY OF $438,792. THERE WERE 20 AGENCIES INVOLVED HAVING 24 PROGRAMS THAT SERVED 40,322 CLIENTS IN 2013. THE AGENCY PROGRAMS FUNDED IN THIS AREA HELP: ELEMENTARY AGE CHILDREN DEVELOP HEALTHY HABITS/BEHAVIORS (17,970 CLIENTS SERVED, 44%); PARENTS & CAREGIVERS HAVE THE SKILLS, CONFIDENCE AND MATERIALS TO TEACH CHILDREN (648 CLIENTS SERVED; 2%); CHILDREN DEVELOP ACADEMIC SKILLS (397 CLIENTS SERVED; 1%); YOUTH AVOID/REDUCE RISKY BEHAVIORS (11,706 CLIENTS SERVED; 29%); PARENTS ARE ENGAGED IN THE EDUCATION OF THEIR CHILDREN (120 CLIENTS SERVED; .5%) AND YOUTH DEVELOP SKILLS THAT WILL PREPARE THEM FOR A SUCCESSFUL FUTURE (9,481 CLIENTS SERVED; 23.5%). PROGRAMS INCLUDE AFTER SCHOOL TUTORING AND MENTORING, COUNSELING, SUBSTANCE ABUSE PREVENTION, LITERACY, JOB/VOCATIONAL TRAINING, CAREER PLANNING, AND FINANCIAL SKILLS. 557957 376022 6901527 true true false false false true false false false true true false false false false 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 4 0 true 32 true false false false false false false false false false false false false false X 27 26 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 Anthony D Cecchini 2.0 X 0 0 0 Richard J Haney 1.0 X 0 0 0 Carl Skoog 2.0 X 0 0 0 David V Stuart 2.0 X 0 0 0 Debra Lake 4.0 X X 0 0 0 Catherine Specht 1.0 X 0 0 0 Carla Zuniga 2.0 X 0 0 0 Glenda G Abbott 3.0 X X 0 0 0 Captain William Bulis 1.0 X 0 0 0 James P Tan 1.0 X 0 0 0 Jennie K Vana 3.0 X X 0 0 0 Jennifer Witherspoon 1.0 X 0 0 0 Joseph H Zoeller 2.0 X 0 0 0 Scott E Jones 3.0 X X 0 0 0 Kelli M Howard 1.0 X 0 0 0 Monica M Burmeister 3.0 X X 0 0 0 Nancy Chase Coolley 2.0 X 0 0 0 Judge Valerie B Ceckowski 1.0 X 0 0 0 Patrice Maloney-Knauff 3.0 X 0 0 0 RADM Mack C Gaston Retired 1.0 X 0 0 0 Susana Figueroa-Chazaro 1.0 X 0 0 0 Kristi Long 50.0 X X 142893 0 23514 Benjamin Martindale 1.0 X 0 0 0 Donnovan M Young 2.0 X 0 0 0 James A Purpura 1.0 X 0 0 0 Loreen Mershimer 3.0 X X 0 0 0 Joseph L Pray 1.0 X 0 0 0 Tony Beltan MBA 1.0 X 0 0 0 Lawrence G Corrigan 2.0 X Betty Larson 2.0 X Michael G Nerheim 1.0 X Marc R Parise DBA 2.0 X Azita Saleki-Gerhardt PhD 1.0 X Tejal Vakharia 2.0 X 142893 0 23514 1 false true false United Way of Metropolitan Chicago 333 South Wabash Ave CHICAGO IL 60604 Admin Services 130500 1 199849 7251956 53360 7451805 DESIGNATION FEES 561000 7279 7279 7279 105596 105596 0 0 5335 5335 0 5335 5335 1040904 942395 98509 98509 98509 0 0 0 0 7668524 7279 209440 6168442 6168442 0 0 0 166238 33248 83119 49871 0 939873 351895 167048 420930 54197 19911 10898 23388 134004 49895 27794 56315 96483 34512 20339 41632 0 0 29936 29193 743 0 0 7182 2704 1134 3344 49982 18818 7893 23271 89972 13715 7885 68372 44666 22562 6013 16091 204477 75303 31762 97412 0 83127 27619 11973 43535 8567 1503 186 6878 0 6612 1570 672 4370 0 70155 29023 11897 29235 86544 35803 14676 36065 18182 7522 3083 7577 MEMBERSHIP DUES 10159 4418 1678 4063 EMPLOYEE EXP, TRAINING, AND OTHER MISC EXPENSES 7602 3064 1255 3283 8276400 6901527 438498 936375 300 300 2434919 1609046 1699313 1339067 23476 -150 0 0 0 0 0 0 0 0 49637 98944 2997567 1261634 1802535 1735933 4226523 4450476 0 0 0 0 0 0 89679 73331 10326382 9306947 1621411 905337 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1621411 905337 X 3783439 4119627 2870158 2250474 2051374 2031509 8704971 8401610 10326382 9306947 X -607876 285886 18629 X false true X true false X 8231867 7844908 7491826 8845008 7451805 39865414 0 0 8231867 7844908 7491826 8845008 7451805 39865414 21774422 18090992 196334 145687 136667 137530 110920 727138 0 0 0 0 40592552 50239 0.44567 0.52199 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4 100483 true true 3999237 22205 481077 271430 4231089 4234924 0 -62713 172974 3999237 3575918 0 817256 158250 4234924 3288799 7097 434272 154250 3575918 4152759 127658 -801618 190000 3288799 0.43000 0.48010 0.08990 false false 0 200000 200000 0 2070079 585127 1484952 0 348760 325809 22951 0 378728 350698 28030 1735933 0 0 X 3720599 285886 51419 22880 360185 3360414 4308110 4308110 7668524 4023960 51419 51419 3972541 4303859 4303859 8276400 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 there are no material uncertain positions 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 position. The tax years ending 2009, 2010, 2011 and 2012 are still open to audit for both Federal and state purposes. Supplemental Description - Other Schedule D, Part XI, Line 2d Gain on 2011 Campaign Pledges ................................ $22,880 Supplemental Description - Other Schedule D, Part XI, Line 4b Designations to Other Organizations........................ $4,187,516 CFC Designated Expense....................................... $120,594 Total...................................................... $4,308,110 Supplemental Description - Other Schedule D, Part XII, Line 4b Designations to Other Organizations........................ $4,187,516 CFC Designated Expense....................................... $120,594 Designation Fees............................................. $(4,251) Total...................................................... $4,303,859 true One Hope United - Northern Region 215 N Milwaukee Ave Lake Villa IL 60046 362181967 501(c)(3) 250062 program support Nicasa 31979 N Fish Lake Rd Round Lake IL 60073 362605412 501(c)(3) 152353 program support Catholic Charities Lake County Services 671 S Lewis Ave Waukegan IL 60085 362170821 501(c)(3) 103946 program support A Safe Place-Lake County Crisis Center 2710 17th Street Suite 100 Zion IL 60099 363032700 501(c)(3) 91950 program support Ywca Lake County 2133 Belvidere Rd Waukegan IL 60085 362222699 501(c)(3) 69821 program support Healthreach Inc 1800 Grand Avenue Waukegan IL 60085 363816410 501(c)(3) 65933 Program Support Zacharias Sexual Abuse Center 4275 Old Grand Avenue Gurnee IL 60031 363314976 501(c)(3) 63091 program support Most Blessed Trinity Parish 450 Keller Avenue Waukegan IL 60085 800432313 501(c)(3) 55441 Program Support Northpointe Resources 3441 Sheridan Road Zion IL 60099 362409058 501(c)(3) 43889 program support Mano A Mano Family Resource Center 6 E Main St Round Lake Park IL 60073 364418084 501(c)(3) 43514 program support Arden Shore Child & Family Services 329 N Genesee St Waukegan IL 60085 362167724 501(c)(3) 40101 Program Support Reading Power Inc 736 N Western Ste 226 Lake Forest IL 60045 202916846 501(c)(3) 38534 Program Support Pads Lake County Inc 3001 GreenBay Rd Bldg 5 N Chicago IL 60064 362948857 501(c)(3) 36598 program support Big Brothers Big Sisters Metro Chicago 560 W Lake St 5th Fl Chicago IL 60661 363078109 501(c)(3) 35252 program support Cristo Rey St Martin College Prep 501 S MLK Jr Ave Waukegan IL 60085 421597059 501(c)(3) 35200 Program Support Prairie State Legal Services Inc 325 W Washington Ste 100 Waukegan IL 60085 371030764 501(c)(3) 34344 program support Family Srvcs Prevention Education & Counseling 777 Central Avenue Highland Park IL 60035 362167063 501(c)(3) 28501 program support Community Health Center 3010 Grand Avenue Waukegan IL 60085 366006600 501(c)(3) 25000 program support Christian Outreach Of Lutherans 127 West Water Street Waukegan IL 60085 363310492 501(c)(3) 23507 program support Youthbuild Of Lake County 1636 Kristan Avenue North Chicago IL 60064 200549865 501(c)(3) 22783 program support Family Focus IncFamily Network 330 Laurel Avenue Highland Park IL 60035 363219968 501(c)(3) 22377 program support CASA Lake County 700 Forest Edge Dr Vernon Hills IL 60061 363916143 501(c)(3) 21451 program support Independence Center 2025 Washington St North Chicago IL 60064 363542328 501(c)(3) 20081 program support Waukegan LibraryLake County Adult Learning 128 N County St Waukegan IL 60085 363740114 501(c)(3) 18502 program support Highland Park NurseryDay Care Center 1850 Green Bay Rd Highland Park IL 60035 362187792 501(c)(3) 17781 Program Support Boys And Girls Club Of Lake County 1801 Sheridan Rd North Chicago IL 60064 364266009 501(c)(3) 16139 program support I-Plus Of Lake County 3001 Green Bay Rd Bldg 9 Rm 100 North Chicago IL 60064 363940529 501(c)(3) 14428 program support Great Lakes Adaptive Sports Association 400 E Illinois Rd Lake Forest IL 60045 364285965 501(c)(3) 13185 program support Jewish Federation of Metro Chicago 216 W Jackson Ste 700 Chicago IL 60606 362167762 501(c)(3) 11860 program support United Way Of Metropolitan Chicago 333 S Wabash Ave 30th FL Chicago IL 60604 300200478 501(c)(3) 11844 Program Support Youth Conservation Corps Inc 1020 W Greenwood Ave Waukegan IL 60087 363993578 501(c)(3) 11688 Program Support United Way Of Kenosha County 5500 6th Ave Ste 210 Kenosha WI 53140 390806285 501(c)(3) 10905 Program Support Tri-Con Child Care Center 425 Laurel Av Ste B Highland Park IL 60035 362708769 501(c)(3) 10560 Program Support Lake County Haven PO Box 127 Libertyville IL 60048 363846099 501(c)(3) 10412 program support Lake County Residential Development Corp 1280 Blackburn St Ste 301 Gurnee IL 60031 363086133 501(c)(3) 10095 program support Traveling Camp Program 814 Hart Road Round Lake IL 60073 362816881 501(c)(3) 10000 Program Support Mother's Trust Foundation 400 E Illinois Rd Lake Forest IL 60045 364177726 501(c)(3) 9954 Program Support Community Youth Network 18640 W Belvidere Rd Grayslake IL 60030 362991247 501(c)(3) 9541 program support Zion Benton Children'S Service 1608 W 23rd Street Zion IL 60099 362765140 501(c)(3) 9062 program support Girl Scouts Greater Chicago & Northwest IN 650 N Lakeview Pkwy Vernon Hills IL 60061 363871241 501(c)(3) 8856 program support Jewish Federation Of Metro Chicago 216 W Jackson Ste 800 Chicago IL 60606 362167757 501(c)(3) 8259 program support Boy Scouts Of America Northeast IL Council 2745 Skokie Valley Highland Park IL 60035 362663224 501(c)(3) 7690 program support Urban Muslim Minority Alliance 221 Washington St Waukegan IL 60085 200332804 501(c)(3) 7412 program support Alexian Brothers The Harbor 825 W Wellington Ave Chicago IL 60657 363527899 501(c)(3) 6786 program support Waukegan To College 410 Grand Avenue Waukegan IL 60085 454860376 501(c)(3) 5660 program support Save-A-Pet 31664 N Fairfield Rd Grayslake IL 60030 237304570 501(c)(3) 5293 program support United Way Of Greater McHenry County 4508 Prime Parkway McHenry IL 60050 366147909 501(c)(3) 5052 Program Support 47 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 United Way 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 (unless they are United Way funded agencies). However, these designated agencies are check to verify their 501(c)(3) status. X X X false false false false false false false false false Kristi Long 120220 0 0 0 22673 0 8779 0 14735 0 166407 0 0 0 X 11 53360 FMV false true true Third Party Assistance of Noncash Contributions Schedule M, Line 32 THE ORGANIZATION USES A THIRD-PARTY BROKERAGE ORGANIZATION TO PROCESS STOCK CONTRIBUTIONS. NOMINAL TRANSACTION FEES ARE DEDUCTED FROM THE GROSS PROCEEDS UPON SALE OF SECURITIES IN THE ORDINARY COURSE OF BUSINESS, CONSISTENT WITH INDUSTRY PRACTICES. Employees/Volunteers Form 990, Part I, Line 6 BOARD/POLICY MAKING VOLUNTEERS: 26 UNITED WAY VOLUNTEERS: 250 INTERNAL CAMPAIGN COORDINATORS: 4 COMMUNITY IMPACT / COMMUNITY BUILDING VOLUNTEERS: 287 DIRECT SERVICE VOLUNTEERS: 2,191 DAY OF SERVICE VOLUNTEERS: 330 OTHER: 10 TOTAL: 3,098 Other Program Services FORM 990, PART III, LINE 4D COMMUNITY GOAL: CHILDREN ENTER KINDERGARTEN READY TO SUCCEED, WITH GRANTS TO THE COMMUNITY OF $376,022. THERE WERE 8 AGENCIES INVOLVED HAVING 11 PROGRAMS THAT SERVED 4,177 CLIENTS IN 2013. THE AGENCY PROGRAMS FUNDED UNDER THIS GOAL HELP TO ENSURE: CHILDREN ENTER KINDERGARTEN HEALTHY AND WELL CARED FOR (1,171 CLIENTS SERVED; 28%); PARENTS INTENTIONALLY AND EFFECTIVELY ACT AS THEIR CHILD'S FIRST TEACHER (2,518 CLIENTS; 60%); AND CHILDREN HAVE AGE APPROPRIATE SOCIAL EMOTIONAL AND INTELLECTURAL DEVELOPMENT (488 CLIENTS SERVED; 12%). PROGRAMS INCLUDE CHILD CARE CENTERS, PARENTING PROGRAMS AND LITERACY. Delegation of Authority Form 990, Part VI, Line 3 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 ("UWLC") campaign shall be entitled to membership in the UWLC 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, The President, the treasurer, and other UWLC STAFF MEMBERS DURING A CONFERENCE CALL 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 UWLC STAFF MEMBERS: THE PRESIDENT & CEO, THE VICE PRESIDENT OF MARKETING & DONOR RELATIONS, 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 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 STAF 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 AND ON A QUARTERLY BASIS, REPORTS TO THE BOARD IF NO COMPLAINTS 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 in 2013). 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 REVIEW AND APPROVE/DISAPPROVE EXCEPTIONS TO UWLC'S COMPENSATION POLICY AND ADMINISTRATION GUIDELINES AS RECOMMENDED BY THE DEPARTMENTAL VICE PRESIDENTS AND SUPERVISORS. THE PRESIDENT & CEO ALSO APPROVE SALARY ADJUSTMENTS, JOB CHANGES AND PERFORMANCE APPRAISALS. THESE PROCESSES WERE LAST UNDERTAKEN FOR THE FISCAL YEAR ENDED JUNE 30, 2013. 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, AT A MINIMUM, 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. DOCUMENTS MADE AVAILABLE TO THE PUBLIC 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 UWLC'S 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 Designation Fees..................................................(4,251) Allowance for Uncollectible.......................................22,880 Total.............................................................18,629