2011-05-16T13:28:14-05:00 2010-12-31 KRUGGEL LAWTON & COMPANY LLC 210 S MICHIGAN ST SUITE 200 SOUTH BEND IN 46601 990 2010-01-01 237220922 UNITED WAY OF MARSHALL COUNTY INC UNIT 5749363366 PO BOX 392 PLYMOUTH IN 46563 JENNIFER S MADDOX 5749363366 2011-05-05 1 DOUGLAS K OSTHIMER 5742894011 2010 2016-02-24 21:20:13Z JENNIFER S MADDOX 2701 N MICHIGAN ST PLYMOUTH IN 46563 519179 0 X WWW.MARSHALLCOUNTYUW.ORG X 1960 IN UNITED WAY OF MARSHALL COUNTY, INC. SERVES AS A LINK BETWEEN DONORS AND THE COMMUNITY OF MARSHALL COUNTY, INDIANA THROUGH WHICH INDIVIDUALS AND ORGANIZATIONS MAY SHARE THEIR RESOURCES IN ORDER TO ENHANCE THE QUALITY OF LIFE. UNITED WAY IS LOCALLY OWNED AND LOCALLY GOVERNED AND IS SUPPORTED PRIMARILY THROUGH DONOR CONTRIBUTIONS AND FUNDRAISING ACTIVITIES. 22 22 8 82 0 0 437794 483605 0 0 581 -10738 26957 23663 465332 496530 255368 351081 0 0 71939 69829 0 2593 54606 57581 86664 384888 510167 80444 -13637 444751 465960 44828 43705 399923 422255 X TO INSPIRE OUR COMMUNITY TO INVEST ITS TIME, TALENTS AND TREASURES TO HELP OUR NEIGHBORS MEET THE MOST BASIC NEEDS OF EDUCATION, HEALTH, AND INCOME BY IGNITING THE CARING POWER OF THE HUMAN SPIRIT. 0 0 340823 340823 4493 THE UNITED WAY OF MARSHALL COUNTY, INC. CONDUCTS COUNTY-WIDE FUNDRAISING EFFORTS ANNUALLY TO SUPPORT OTHER LOCAL AGENCIES AND SERVICE PROVIDERS THAT ADDRESS HEALTH AND HUMAN SERVICES NEEDS IN MARSHALL COUNTY, INDIANA. THE ORGANIZATION IS DEDICATED TO PROVIDING FUNDS FOR CHARITABLE, EDUCTIONAL, CIVIC, AND PHILANTHROPIC PURPOSES. THE ORGANIZATION ALSO RECEIVED DONATED SERVICES OF $20,070 THAT RELATED TO ITS PROGRAM EXPENSES FOR THE YEAR ENDED DECEMBER 31, 2010. 28652 THE UNITED WAY OF MARSHALL COUNTY, INC. FORMED THE UNITED WAY FINANCIAL STABILITY COMMITTEE IN ORDER TO PROVIDE INTITIATIVES TO DEVELOP, SUPPORT AND ADVANCE YEAR-ROUND EFFORTS THAT PROVIDE HARD-WORKING INDIVIDUALS AND FAMILIES WITH THE TOOLS, RESOURCES AND SUPPORT NEEDED TO BECOME MORE FIANCIALLY STABLE AND ECONOMICALLY INDEPENDENT. SPECIFICALLY, THE GRANT ADDRESSES THE UNITED WAY OF AMERICA'S INCOME GOAL OF HELPING FAMILIES BECOME FINANCIALLY STABLE AND INDEPENDENT BY PROVIDING FINANCIAL EDUCATION. SEE SCHEDULE O FOR TOP THRE PROGRAMS RELATED TO THIS PROGRAM ACTIVITY. 9367 0 THE UNITED WAY OF MARSHALL COUNTY, INC. RECEIVED A GRANT TO PROVIDE FLEXIBLE FUNDING FOR THE PURPOSES OF ASSESSING AND EVALUATING THE FUNDING NEEDS IN MARSHALL COUNTY, INDIANA AS A RESULT OF THE 2008 FLOODS, TORNADOS, AND STORMS. THE FUNDING MAY BE USED FOR IMMEDIATE NEEDS AND FOR IDENTIFYING AND VALUING THE COUNTY'S FUTURE NEEDS AS A RESULT OF DISASTERS. 18320 BALANCE SHOWN IN OTHER PROGRAM SERVICES EXPENSES REPRESENTS OTHER EXPENSES ALLOCATED TO PROGRAM SERVICES INCLUDED ON PART IX, STATEMENT OF FUNCTIONAL EXPENSES, COLUMN B, PROGRAM SERVICE EXPENSES. 18320 397162 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 8 1 0 0 0 0 0 1 1 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 IN X X JENNIFER S MADDOX 5749363366 2701 N MICHIGAN ST PLYMOUTH IN 46563 BLACKBURN TOM 2.50 X 0 0 0 CULP DUANE 2.50 X 0 0 0 DREIBELBIS CHAD 2.50 X 0 0 0 FEATHERSTONE RICHARD 2.50 X 0 0 0 HOUIN TAMMY 2.50 X 0 0 0 KELLERSTRASS CYNTHIA 2.50 X 0 0 0 MIKEL RUSS 2.50 X 0 0 0 PARSONS DIANN 2.50 X 0 0 0 RANA YAQOOB ANJUM 2.50 X 0 0 0 RIPLEY RYAN 2.50 X 0 0 0 RUIZ EDWARD R 2.50 X 0 0 0 SCHULTE BOB 2.50 X 0 0 0 SERF BRAD 2.50 X 0 0 0 TALCOTT VICKIE 2.50 X 0 0 0 WAGNER JIM 2.50 X 0 0 0 WILLHITE H LEE JR 2.50 X 0 0 0 ZELTWANGER RON 2.50 X 0 0 0 OLIVER JESSICA 2.50 X 0 0 0 ELLERT FRANCIS 2.50 X 0 0 0 OWEN MELISSA 2.50 X 0 0 0 MURASKO PAUL 2.50 X 0 0 0 BLAUBAGH SHARON 2.50 X 0 0 0 COMPTON GREG 2.50 X 0 0 0 EBERLY CHRIS 2.50 X 0 0 0 KREPS RICK 2.50 X 0 0 0 MADDOX JENNIFER S 15.00 X 27826 0 0 27826 0 0 0 0 0 0 0 3432 480173 8191 483605 8913 8913 19651 -19651 -19651 -19651 22168 3432 2998 19170 19170 SERVICE FEES 561000 4154 4154 ADMINISTRATIVE FEES 561000 339 339 4493 496530 4493 0 8432 351081 351081 28443 9481 9481 9481 31660 6635 15333 9692 3335 681 1560 1094 6391 1249 3691 1451 9500 9500 2593 2593 3802 3802 7830 7830 150 42 54 54 13469 4488 4350 4631 99 27 36 36 964 268 348 348 28025 11513 5579 10933 3925 1091 1417 1417 2152 1375 777 2003 294 1327 382 CAMPAIGN EXPENSE 10174 10174 EQUIPMENT REPAIRS 2764 630 1317 817 INDIANA UNITED WAY DUES 775 215 280 280 DUES AND SUBSCRIPTIONS 650 181 234 235 MEALS AND ENTERTAINMENT 187 60 63 64 195 21 27 147 510167 397162 58399 54606 219671 214584 539 513 14444 11329 3467 3115 2292 2468 218482 241190 300 4090 444751 465960 44828 43705 44828 43705 X 372262 379118 27661 43137 399923 422255 444751 465960 X -13637 35969 X X 0 1 1 X 0 X 398277 477203 502935 437794 509450 2325659 398277 477203 502935 437794 509450 2325659 2325659 25629 57472 8621 582 -10738 81566 31315 26661 57976 2465201 0.94340 0.94650 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING INCOME SERVICE FEES ADMINISTRATIVE FEES RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26186 0 3294 207 29273 0 25000 1466 280 26186 1.00000 1 0 14444 11329 3115 3115 NON-PERMANENT FUND 211917 F PERMANENT ENDOWMENT FUND 29273 F 241190 DONOR DESIGNATED CAMPAIGN LIABILITY 43705 43705 496530 510167 -13637 37587 -1618 35969 22332 481101 37587 41642 2998 82227 398874 207 97449 97656 496530 458769 41642 2998 44640 414129 207 95831 96038 510167 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE PURPOSE OF THE FUND IS TO PROVIDE SUPPORT TO THE UNITED WAY OF MARSHALL COUNTY AS DIRECTED BY THE BOARD OF DIRECTORS OF THE COMMUNITY FOUNDATION. SUCH SUPPORT SHALL BE USED TO FURTHER THE CHARITABLE OR OTHER EXEMPT PURPOSES OF THE DESIGNATED AGENCY AND SHALL BE CONSISTENT WITH THE MISSION AND PURPOSES OF THE COMMUNITY FOUNDATION. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN DONOR DESIGNATED FUNDS -1,618. PART X, LINE 2: UNITED WAY OF MARSHALL COUNTY, INC. IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (ASC) 740 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. ASC 740 REQUIRES AN ENTERPRISE TO DISCLOSE THE NATURE OF UNCERTAIN TAX POSITIONS TAKEN, IF ANY, WHEN FILING ITS INCOME TAX RETURN UTILIZING A TWO-STEP PROCESS TO RECOGNIZE AND MEASURE ANY UNCERTAIN TAX POSITIONS TAKEN. THE ENTITY RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. NO TAX BENEFIT WILL BE RECORDED ON TAX POSITIONS NOT MEETING THE MORE LIKELY THAN NOT TEST. INTEREST AND PENALTIES ACCRUED OR INCURRED, IF ANY, AS A RESULT OF APPLYING ASC 740 WILL BE RECORDED TO INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION'S EVALUATION WAS PERFORMED FOR ALL FEDERAL AND STATE TAX PERIODS STILL SUBJECT TO EXAMINATION. PART XII, LINE 2D: FUNDRAISING EVENTS DIRECT EXPENSES INCLUDED IN PART VIII PART XII, LINE 4B: DONOR DESIGNATIONS PART XIII, LINE 2D: FUNDRAISING EVENTS DIRECT EXPENSES INCLUDED IN PART VIII PART XIII, LINE 4B: DONOR DESIGNATIONS THANK YOU AUCTION 8548 8548 1950 840 208 GOLF 12670 12670 0 21218 21218 1950 840 208 2998 -2998 DEBORAH PFLEDDERER PO BOX 392 PLYMOUTH IN 46563 1 ADULT BASIC EDUCATION 701 BERKLEY STREET PLYMOUTH IN 46563 351101903 501(C)(3) 5000 PROVIDES FREE EDUCATION CLASSES TO PREPARE STUDENTS FOR THE GED DIPLOMA, EMPLOYMENT, POST SECONDARY EDUCATION, AND ENGLISH AS A SECOND LANGUAGE. AMERICAN RED CROSS 215 W GARRO STREET PLYMOUTH IN 46563 530196605 501(C)(3) 25931 DISASTER ASSISTANCE, EDUCATION, PREPARATION, MITIGATION, BLOODMOBILES, BLOOD PRESSURE CHECKS BEAMAN HOME PO BOX 12 WARSAW IN 46581 351656375 501(C)(3) 9150 PROVIDES PROTECTION AND RESPITE CARE TO VICTIMS OF SPOUSE/PARTNER ABUSE AND THEIR MINOR CHILDREN BOYS AND GIRLS CLUB OF MARSHALL COUNTY 314 E JEFFERSON STREET PLYMOUTH IN 46563 351955489 501(C)(3) 50546 WORKS TO HELP YOUTH OF ALL BACKGROUNDS HAVE A SAFE PLACE TO GO AND TO HELP DEVELOP THE QUALITIES NEEDED TO BECOME RESPONSIBLE CITIZENS CARE AND SHARE 125 E LAPORTE STREET PLYMOUTH IN 46563 300271171 501(C)(3) 11547 HELPING THOSE IN NEED OF EMERGENCY FOOD, SHELTER, UTILITIES, AND CLOTHING COMMUNITY HOSPITAL OF BREMEN PO BOX 8 1020 HIGH ROAD BREMEN IN 46506 350835006 501(C)(3) 26027 HOSTS HEALTH DEPT. IMMUNIZATION CLINIC, WIC CLINIC, WOMEN'S CARE CENTER, COUNCIL ON AGING IN BREMEN CULVER BOYS AND GIRLS CLUB PO BOX 44/401 SCHOOL STREET CULVER IN 46511 352130065 501(C)(3) 19449 AFTER SCHOOL PROGRAM IN CULVER PROVIDING A SAFE PLACE, HELP WITH HOMEWORK, AND A VARIETY OF ACTIVITIES HEART AND HANDS P O BOX 51/308 E JEFFERSON STREET PLYMOUTH IN 46563 352121713 501(C)(3) 24281 SERVES THE NEEDS OF THE LIMITED TO NON-ENGLISH SPEAKING PEOPLE OF MARSHALL COUNTY HEMINGER HOUSE PO BOX 44/401 SCHOOL STREET PLYMOUTH IN 46563 260007189 501(C)(3) 10125 PROVIDES PROTECTION AND RESPITE CARE TO VICTIMS OF SPOUSE/PARTNER ABUSE AND THEIR MINOR CHILDREN. JUNIOR ACHIEVEMENT OF MICHIANA 2907 DIVISION STREET SUITE 112 ST JOSEPH MI 49085 381989363 501(C)(3) 6000 PROVIDES ECONOMIC AND FINANCIAL LITERACY EDUCATION TO 6TH GRADERS IN MARSHALL COUNTY. MARSHALL COUNTY NEIGHBORHOOD CENTERGIFT OF WARMTH P O BOX 353/402 WEST GARRO STREET PLYMOUTH IN 46563 351539175 501(C)(3) 41697 PROVIDES SERVICES IN THE FORM OF CLOTHING, FURNITURE, APPLIANCES, UTILITY ASSISTANCE, AND A COMMUNITY FOOD PANTRY FOR ALL MARSHALL COUNTY RESIDENTS MARSHALL COUNTY COUNCIL ON AGING 1305 W HARRISON STREET PLYMOUTH IN 46563 351522711 501(C)(3) 18753 PROVIDES A VARIETY OF SERVICES FOR SENIORS AND DISABLED OF MARSHALL COUNTY INCLUDING TRANSPORTATION, MEALS ON WHEELS, HOMEMAKER, AND THE MARSHALL COUNTY SENIOR CENTER MARSHALL-STARKE DEVELOPMENT CENTER 1901 PIDCO DRIVE PLYMOUTH IN 46563 351118481 501(C)(3) 15723 PROVIDES COMPREHENSIVE, REHABILITATIVE, EDUCATIONAL, AND VOCATIONAL SERVICES TO INDIVIDUALS WITH DISABILITIES WITHIN MARSHALL, STARKE, AND FULTON COUNTIES ST JOSEPH HEALTH CENTER 837 E CEDAR STREET SOUTH BEND IN 46617 530196617 501(C)(3) 9985 PROVIDES MEDICATION ASSISTANCE TO INDIVIDUALS THAT MEET FEDERAL POVERTY GUIDELINES, THAT HAVE NO OTHER MEANS TO OBTAIN IT. UNITED WAY OF ST JOSEPH COUNTY & 211 3517 E JEFFERSON BOULEVARD SOUTH BEND IN 46615 351063368 501(C)(3) 10242 UNITED WAY SERVING ST. JOSEPH COUNTY IN INDIANA BY PROVIDING THE BUILDING BLOCKS FOR A BETTER LIFE WOMEN'S CARE CENTER PO BOX 703 PLYMOUTH IN 46563 351609945 501(C)(3) 17913 PROVIDES POSITIVE SUPPORT TO YOUNG WOMEN INCLUDING FREE PREGNANCY TESTING, ULTRASOUNDS, BABY SUPPLIES, PARENTING CLASSES, AND ABSTINENCE EDUCATION MARSHALL COUNTY COMMUNITY FOUNDATION INC 2701 N MICHIGAN STREET PLYMOUTH IN 46563 351826870 501(C)(3) 14260 SERVES AS A LINK BETWEEN DONORS AND THE COMMUNITY OF MARSHALL COUNTY, INDIANA THROUGH WHICH INDIVIDUALS AND ORGANIZATIONS MAY SHARE THEIR RESOURCES IN ORDER TO IMPROVE QUALITY OF LIFE. 80 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE UNITED WAY OF MARSHALL COUNTY, INC. MONITORS THE USE OF GRANT FUNDS THROUGH THE ALLOCATION PROCESS. AT THE END OF EACH YEAR, EACH FUNDED ORGANIZATION IS REQUIRED TO PROVIDE STATISTICAL INFORMATIONAL DATA REGARDING THE INDIVIDUALS SERVED AND THE PROGRAMS IMPLEMENTED PRIOR TO CONSIDERATION FOR CONTINUED FUNDING. OTHER INFORMATION: PART IV: THE ORGANIZATION ALSO PROVIDED ASSISTANCE TO ORGANIZATIONS TOTALING LESS THAN $5,000 IN AGGREGATE PER ORGANIZATION FOR THE YEAR. THE COMBINED SUPPORT PROVIDED TO ALL THESE VARIOUS ORGANIZATIONS TOTALED $34,452 FOR THE YEAR ENDED DECEMBER 31, 2010. FORM 990, PART VI, SECTION A, LINE 8B COMMITTEE MEETINGS ARE NOT DOCUMENTED AND WRITTEN MINUTES ARE NOT KEPT. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION OBTAINS THE 990 FROM THE PAID TAX PREPARER. JENNIFER MADDOX, EXECUTIVE DIRECTOR, REVIEWS THE 990. IF JENNIFER HAS COMMENTS, SHE GIVES THEM TO THE TAX PREPARER. AFTER CONSIDERATION AND REVISION (IF NECESSARY), THE 990 IS SENT TO THE TREASURER, WHO IS ALSO THE HEAD OF THE FINANCE COMMITTEE. IF THE TREASURER HAS ANY COMMENTS, THEY ARE DISCUSSED WITH THE EXECUTIVE DIRECTOR AND WITH THE TAX PREPARER. AFTER THE EXECUTIVE DIRECTOR, THE TREASURER, AND THE TAX PREPARER FINALIZE A DRAFT OF THE 990, THE DRAFT IS IS SENT VIA E-MAIL OR VIA UNITED STATES POSTAL SERVICE FOR THOSE MEMBERS WHO DO NOT HAVE EMAIL ACCOUNTS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY, WHICH IS AVAILABLE TO THE PUBLIC UPON REQUEST. EMPLOYEES AND MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST ANNUALLY. A MASTER LIST OF ALL CONFLICTS OF INTEREST PERTAINING TO THE BOARD OF DIRECTORS IS PROVIDED TO THE BOARD PRESIDENT ANNUALLY. THE EXECUTIVE DIRECTOR AND ACCOUNTING MANAGER ARE RESPONSIBLE FOR MONITORING THE PROCESS AND MAKING SURE ALL NECESSARY DOCUMENTS HAVE BEEN RETRIEVED AND PROVIDED TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DECIDED DURING INITIAL EMPLOYMENT OR AT THE TIME OF ANNUAL REVIEW. THE EXECUTIVE DIRECTOR IS EVALUATED ON GOALS THAT ARE SET AT THE BEGINNING OF THE YEAR, AND ON OVERALL PERFORMANCE. THE BOARD OF DIRECTORS RECEIVES EVALUATION FORMS SO THAT EVERYONE CAN GIVE INPUT. THE EVAULATION FORMS ARE GATHERED BY THE PERSONNEL COMMITTEE. THE PERSONNEL COMMITTEE ANALYZES THE EVAULATIONS AND MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS. THE BOARD THEN MEETS AND DICUSSES THE RECOMMENDATION FOR THE COST OF LIVING INCREASE, UNTIL COMPENSATION IS AGREED UPON. THE PRESIDENT THEN MEETS WITH THE EXECUTIVE DIRECTOR AND GOES OVER THE EVALUATION AND COMPENSATION SET BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST VIA EMAIL OR UNITED STATES POSTAL SERVICE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 37,587. CHANGE IN DONOR DESIGNATED FUNDS -1,618. TOTAL TO FORM 990, PART XI, LINE 5: 35,969. METHOD OF ACCOUNTING FORM 990, PAGE 11, PART XI, LINE 1 THE ORGANIZATION PREPARES FORM 990 ON THE MODIFIED CASH BASIS OF ACCOUNTING. AUDIT COMMITTEE EQUIVALENT (FINANCE COMMITTEE) FORM 990, PART XI, LINE 2C THE ORGANIZATION HAS A FINANCE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THE FINANCE COMMITTEE IS RESPONSIBILE FOR SELECTION OF AN INDEPENDENT ACCOUNTANT. THE TREASURER OF THE BOARD IS THE HEAD OF THE FINANCE COMMITTEE. TOP 3 PROGRAMS RELATED TO FINANCIAL STABILITY GRANT FORM 990, PAGE 2, PART III, LINE 4B THE TOP THREE PROGRAMS RELATED TO THE FINANCIAL STABILITY GRANT INCLUDE: "WHERE DOES YOUR MONEY GO," "ECONOMICS FOR SUCCESS," AND "MONEY SMART WEEK." "WHERE DOES YOUR MONEY GO" IS AN EDUCATIONAL PROGRAM THAT PROVIDES AN INTRODUCTORY COURSE IN FINANCIAL STABILITY AND MONEY MANAGEMENT. PARTICIPANTS ENGAGE IN HANDS-ON ACTIVITIES AND COMPLETE MONEY-MANAGEMENT WORKSHEETS IN FOUR 1 1/2 HOUR SESSIONS. "ECONOMICS FOR SUCCESS" PROVIDES HANDS-ON EXPERIENCE, TOOLS FOR LEARNING AND UNDERSTANDING FINANCIAL LITERACY, EXERCISES FOR UP TO TWO GRADE LEVELS (UP TO 8TH GRADE) AND WORK READINESS WHILE IN THE CLASSROOM ENVIRONMENT. "MONEY SMART WEEK" IS A SERIES OF FREE WORKSHOPS AND ACTIVITIES DESIGNED TO HELP CONSUMERS BETTER MANAGE THEIR PERSONAL FINANCES. FINANCIAL STATEMENT ACCOUNTING BASIS FORM 990, PAGE 3, PART IV, LINE 12A THE ORGANIZATION'S FINANCIAL STATEMENTS ARE MAINTAINED ON THE MODIFIED CASH BASIS, A BASIS OF ACCOUNTING OTHER THAN GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE STATEMENTS ARE AUDITED BY AN INDEPENDENT ACCOUNTANT. OVERHEAD RATE CALCULATION UWA IMPLEMENTATION STANDARDS FOR MEMBERSHIP REQUIREMENT "A" PAGE 3 CORE FORM, PART IX, LINE 25, COLUMN C(M&G EXP.) + COLUMN D(FUNDRAISING EXP.)/ CORE FORM, PART VIII, LINE 12, COLUMN A(TOTAL REVENUE) = OVERHEAD RATE 2010 CALCULATION: (58,399+54,606)/496,530 = 22.76% 2009 CALCULATION: (57,417+24,938)/469,689 = 17.53%