2013-11-12T11:57:17-06:00 2013-06-30 910189318 Moss Adams LLP 601 W Riverside Suite 1800 Spokane WA 992010629 990 2012-07-01 910570788 United Way of Whatcom County UNIT 3607338670 1511 Cornwall Avenue Bellingham WA 98225 Scott Corzine 3607338670 2013-11-07 1 Cheri R Burnham CPA P00055324 5097472600 2012 2015-11-30 17:44:51Z Peter Theisen 1511 Cornwall Avenue Bellingham WA 98225 2292490 0 X www.unitedwaywhatcom.org X 1956 WA To increase the organized capacity of people in Whatcom County to care for one another. 17 17 9 57 0 0 2280783 2272547 0 0 10290 7900 -6276 -9776 2284797 2270671 1275590 1321369 0 0 328462 338483 0 0 259522 211726 187053 1815778 1846905 469019 423766 3148679 3241107 329916 276288 2818763 2964819 To increase the organized capacity of people in Whatcom County to care for one another. 0 0 1260760 1109297 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. 49242 49242 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. 162830 162830 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. 1472832 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 6 0 1 9 1 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 WA X X Peter Theisen PresidentCEO 3607338670 1511 Cornwall Ave Bellingham WA 98225 Brent Belsher 1.00 X 0 0 0 Marilyn Brink 1.00 X X 0 0 0 Mike Christensen 1.00 X 0 0 0 Scott Corzine 1.00 X X 0 0 0 Eileen Coughlin 1.00 X 0 0 0 Terry Hinz 1.00 X 0 0 0 Debbie Hogue 1.00 X 0 0 0 Sandi Howard 1.00 X 0 0 0 Mary Humphries 1.00 X 0 0 0 Cindy Klein 1.00 X 0 0 0 Robert Langei 1.00 X 0 0 0 Paul Murphy 1.00 X 0 0 0 Peggy Nelson 1.00 X 0 0 0 Peggy Onustack 1.00 X 0 0 0 Jeff Pitzer 1.00 X 0 0 0 Jim Ryan 1.00 X 0 0 0 Jim Turner 1.00 X 0 0 0 Peter Theisen 40.00 X 82184 0 17522 82184 0 17522 0 0 0 0 0 6887 2265660 2272547 7900 7900 12043 21819 -9776 -9776 2270671 0 0 -1876 1321369 1321369 100921 30276 20184 50461 179362 50095 33396 95871 12816 3845 2563 6408 22813 6844 4562 11407 22571 6241 4161 12169 15000 270 13918 812 1501 451 300 750 4421 80 4102 239 15458 4637 1546 9275 49736 13894 9263 26579 43114 12934 8623 21557 7404 2221 1481 3702 876 263 175 438 27650 10916 4137 12597 9756 2927 1951 4878 3592 3592 Bad Debt Expense 4673 4673 Bank Charges 2524 758 505 1261 Training 1348 138 92 1118 1846905 1472832 114551 259522 1746200 1841588 244540 245138 935421 913539 4195 4424 100390 74599 27595 25791 190728 210627 3148679 3241107 22924 238675 28318 37613 278674 0 329916 276288 X 1116429 1239083 1619021 1642423 83313 83313 2818763 2964819 3148679 3241107 X 423766 14120 -291830 X X 0 1 X 1 0 X 2320875 2058013 2250450 2280783 2272547 11182668 2320875 2058013 2250450 2280783 2272547 11182668 638762 10543906 21310 8997 7450 10290 7900 55947 11238615 116458 0.93820 0.99110 X 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 3375 80 3295 97015 74519 22496 25791 X 1910509 14120 3688 21819 39627 1870882 399789 399789 2270671 1763453 3688 21819 25507 1737946 108959 108959 1846905 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. Description of Uncertain Tax Positions Under FIN 48: 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, 2013 and 2012. 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, 2013 and 2012, 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 2009. Part XI, Line 2d - Other Adjustments: Campaign Expenses 21,819. Part XI, Line 4b - Other Adjustments: Donor Designations 223,858. Uncollectible Pledges 175,931. Part XII, Line 2d - Other Adjustments: Campaign Expenses 21,819. Part XII, Line 4b - Other Adjustments: Donor Designations 108,959. 1 American Red Cross-Mt Baker Chapter 2111 King Street Bellingham WA 98225 530196605 501(c)(3) 135305 Health & Welfare ARC of Whatcom County 2602 McLeod Road Bellingham WA 98225 311579359 501(c)(3) 23242 Health & Welfare Bellingham Childcare & Learning Center 2600 Squalicum Parkway Bellingham WA 98225 911523127 501(c)(3) 49278 Health & Welfare Bellingham Food Bank 1824 Ellis Street Bellingham WA 98225 910918619 501(c)(3) 40398 Health & Welfare Bellingham Mountan Rescue Council PO Box 292 Bellingham WA 98227 911203122 501(c)(3) 10341 Health & Welfare Big Brothers Big Sisters 4204 Meridian St Ste 101 Bellingham WA 98226 910977422 501(c)(3) 40509 Health & Welfare Boys & Girls Clubs of Whatcom County 1715 Kentucky Street Bellingham WA 98226 910836427 501(c)(3) 63507 Health & Welfare Brigid Collins Family Support Center 1231 W Garden Street Bellingham WA 98225 943121951 501(c)(3) 103728 Health & Welfare Catholic Community Services 1133 Railroad Ave 100 Bellingham WA 98225 911585652 501(c)(3) 38991 Health & Welfare Domestic Violence & Sexual Assault Services of Whatcom County 1407 Commercial St Bellingham WA 98225 911066325 501(c)(3) 27572 Health & Welfare Evergreen AIDS Foundation 115 Unity St 302 Bellingham WA 98225 943035642 501(c)(3) 11918 Health & Welfare Girl Scouts of Western Washington 601 Valley Street Seattle WA 98109 916060940 501(c)(3) 16690 Health & Welfare Grads Program BSD 501 1306 Dupont St Bellingham WA 98225 916001648 501(c)(3) 19356 Health & Welfare Health Support Center 1212 Indian Street Bellingham WA 98225 911446443 501(c)(3) 35769 Health & Welfare Interfaith Community Health Center 1616 Cornwall Ave Ste205 Bellingham WA 98225 912168190 501(c)(3) 18229 Health & Welfare Lydia Place 1701 Gladstone Bellingham WA 98226 943111948 501(c)(3) 28012 Health & Welfare Max Higbee Community Recreation Center 1210 Bay Street 102 Bellingham WA 98225 911275451 501(c)(3) 13322 Health & Welfare Northwest Youth Services 1020 N State St Bellingham WA 98225 910970561 501(c)(3) 61223 Health & Welfare Opportunity Council 1111 Cornwall Ave Ste C Bellingham WA 98225 910787820 501(c)(3) 57203 Health & Welfare Salvation Army 2912 Northwest Ave Bellingham WA 98225 132923701 501(c)(3) 39001 Health & Welfare Sean Humphrey House 1630 H Street Bellingham WA 98225 911573874 501(c)(3) 10365 Health & Welfare Sun Community Services 515 E Chestnut St Bellingham WA 98225 910926916 501(c)(3) 41190 Health & Welfare Visiting Nurse Home Care 600 Birchwood 100 Bellingham WA 98225 911265771 501(c)(3) 5736 Health & Welfare Whatcom Center for Early Learning 2001 H Street Bellingham WA 98225 911526226 501(c)(3) 35649 Health & Welfare Whatcom Counseling & Psychiatric Clinic 3645 R McLeod Road Bellingham WA 98226 910696130 501(c)(3) 91817 Health & Welfare Whatcom Family YMCA 1256 N State Street Bellingham WA 98225 910482690 501(c)(3) 81376 Health & Welfare Whatcom Literacy Council 2205 Elm Street Bellingham WA 98225 911220307 501(c)(3) 21459 Health & Welfare Whatcom Volunteer Center 301 W Holly Ste M06 Bellingham WA 98225 911259890 501(c)(3) 24531 Health & Welfare Womencare Shelter 4120 Meridian St 220 Bellingham WA 98226 911081685 501(c)(3) 55438 Health & Welfare YWCA 1026 N Forest Bellingham WA 98225 910565024 501(c)(3) 70465 Health & Welfare Community Initiatives-Ferndale School District PO Box 698 Ferndale WA 98248 916001648 501(c)(3) 40312 Health & Welfare Community Initiatives-Opportunity Council 1111 Cornwall Ave Ste C Bellingham WA 98225 910787820 501(c)(3) 5076 Health & Welfare 32 0 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, 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 B, line 11 The Board Secretary/Treasurer normally 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 Secretary/Treasurer reviews the completed 990 with the Board. For the 2012 tax return the Treasurer and Finance Manager reviewed the return prior to filing. After their review, the return was submitted to the IRS. The Treasurer and Finance Manager will present the completed 990 with the board at their December meeting. 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. 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. 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. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 9: Donor Designations -223,858. Uncollectible Pledges -175,931. Donor Designations 108,959. Change in Prior Year Financial Statement Balance Sheet -1,000. Form 990, Part XI, Line 2c: The Organization has a commmittee that assumes responsibility for oversight of the audit of its financial statements. This process has not changed during the tax year.