Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
United Way of Lake County Inc
Employer identification number
36-2167949
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
8,383,949
8,058,832
8,231,867
7,844,908
7,491,826
40,011,382
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
8,383,949
8,058,832
8,231,867
7,844,908
7,491,826
40,011,382
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
18,861,613
6
Public Support. Subtract line 5 from line 4.
21,149,769
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8,383,949
8,058,832
8,231,867
7,844,908
7,491,826
40,011,382
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
283,724
273,534
196,334
145,687
136,667
1,035,946
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
55,946
38,775
0
14,915
11,305
120,941
11
Total support (Add lines 7 through 10).
41,168,269
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
51.374 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
54.355 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
United Way of Lake County Inc
Employer identification number
36-2167949
Identifier
Return Reference
Explanation
EMPLOYEES / VOLUNTEERS
FORM 990, PART I, LINE 6
Board/Policy Making Volunteers: 30 United Way Volunteers: 280 Internal Campaign Coordinators: 6 Community Impact / Community Building Volunteers: 263 Direct Service Volunteers: 49 Day of Service Volunteers: 3,134 Other: 10 Total: 3,772
OTHER PROGRAM SERVICES
Form 990, Part III, Line 4d
Other program achievements include sending designations to other 501(c)(3)'s, some of which are paid directly by the donor, and other exempt purpose achievements.
FORM 990 REVIEW PROCESS
FORM 990, PART VI, LINE 11
A review of the Form 990 was conducted by the Finance Committee of the Board of Directors and certain key United Way of Lake County staff members during a conference call prior to the filing of the Form 990. A copy of the Form 990 and the prior year's Form 990 were emailed to the Finance Committee and key United Way of Lake County staff members: the President & CEO, the Vice President of Operations 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 emailed to each of the other voting members of the Board of Directors prior to the filing of the Form 990.
WRITTEN CONFLICT OF INTEREST POLICY
FORM 990, PART VI, LINE 12
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 United Way of Lake County, Inc. ("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 Staff 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.
PROCESS FOR DETERMINING COMPENSATION
FORM 990, PART VI, LINE 15
THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS OF THE UNITED WAY OF LAKE COUNTY ("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 2010). 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 reviews and approves/disapproves exceptions to UWLC's compensation policy and administration guidelines as recommended by the departmental Vice Presidents and supervisors. The President & CEO also approves salary adjustments, job changes and performance appraisals. These processes were last undertaken for the fiscal year ended June 30, 2011. 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 REVIWED 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 A MINIMUM OF 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
UNITED WAY OF LAKE COUNTY, INC.'S FORM 1023, APPLICATION FOR RECOGNITION OF EXEMPTION, IS AVAILABLE TO THE PUBLIC UPON REQUEST. UNITED WAY OF LAKE COUNTY, INC. MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC ON UWLC'S WEBSITE AT WWW.UWLAKECO.ORG.
DOCUMENTS MADE AVAILABLE TO THE PUBLIC
FORM 990, PART VI, LINE 19
United Way of Lake County, Inc. ("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.
INDEPENDENT CONTRACTORS
FORM 990, PART VII, SECTION B, LINE 1
UNITED WAY OF METROPOLITAN CHICAGO INC. PROVIDES SUPPORT SERVICES TO THE UNITED WAY OF LAKE COUNTY, INC. 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 5
UNREALIZED GAIN $701,573 DESIGNATION FEES ($10,895) MISCELLANEOUS ($143) TOTAL $690,535
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.