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
INDIANA ASSOCIATION OF UNITED WAYS INC
Employer identification number
35-1441961
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)
No
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
No
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
No
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
(1)
UNITED WAY OF ADAMS COUNTY
351846627
7
No
Yes
Yes
20,100
(2)
UNITED WAY OF ALLEN COUNTY
350867932
7
No
Yes
Yes
652,614
(3)
UNITED WAY OF BARTHOLOMEW COUNTY
351132860
7
No
Yes
Yes
1,282,577
(4)
UNITED WAY OF CASS COUNTY
350868950
7
No
Yes
Yes
50,641
(5)
METRO UNITED WAY
610444680
7
No
Yes
Yes
189,473
(6)
UNITED WAY OF GREATER CINCINNATI
311105616
7
No
Yes
Yes
18,600
(7)
DECATUR COUNTY UNITED FUND
351046461
7
No
Yes
Yes
31,880
(8)
UNITED WAY OF DEKALB COUNTY
351065714
7
No
Yes
Yes
56,744
(9)
UNITED WAY OF DELAWARE COUNTY
350996148
7
No
Yes
Yes
304,000
(10)
UNITED WAY OF ELKHART COUNTY
350953433
7
No
Yes
Yes
251,862
(11)
UNITED WAY OF FRANKLIN COUNTY
351804947
7
No
Yes
Yes
9,800
(12)
UNITED WAY OF GIBSON COUNTY
351418618
7
No
Yes
Yes
53,985
(13)
HENRY COUNTY UNITED FUND
350874277
7
No
Yes
Yes
168,574
(14)
UNITED WAY OF HOWARD COUNTY
350877579
7
No
Yes
Yes
204,000
(15)
UNITED WAY OF HUNTINGTON COUNTY
351134872
7
No
Yes
Yes
78,000
(16)
JACKSON COUNTY UNITED WAY
351086632
7
No
Yes
Yes
145,000
(17)
UNITED WAY OF JAY COUNTY
351020932
7
No
Yes
Yes
15,000
(18)
JEFFERSON COUNTY UNITED WAY
356006467
7
No
Yes
Yes
18,000
(19)
JENNINGS COUNTY UNITED WAY
237215407
7
No
Yes
Yes
26,267
(20)
UNITED WAY OF JOHNSON COUNTY
351008531
7
No
Yes
Yes
126,700
(21)
UNITED WAY OF KNOX COUNTY
351158520
7
No
Yes
Yes
25,925
(22)
UNITED WAY OF KOSCIUSKO COUNTY
351044331
7
No
Yes
Yes
162
(23)
UNITED FUND OF LAGRANGE COUNTY
237166099
7
No
Yes
Yes
11,175
(24)
LAKE AREA UNITED WAY
237170019
7
No
Yes
Yes
2,524,300
(25)
UNITED WAY OF SOUTH CENTRAL IN
351047413
7
No
Yes
Yes
30,422
(26)
UNITED WAY OF MADISON COUNTY
351052350
7
No
Yes
Yes
70,000
(27)
UNITED WAY OF CENTRAL INDIANA
351007590
7
No
Yes
Yes
300,000
(28)
UNITED WAY OF MIAMI COUNTY
356006704
7
No
Yes
Yes
40,906
(29)
UNITED WAY OF MONROE COUNTY
350985959
7
No
Yes
Yes
292,169
(30)
UNITED WAY OF PERRY COUNTY
357330365
7
No
Yes
Yes
10,800
(31)
UNITED WAY OF PORTER COUNTY
356006484
7
No
Yes
Yes
214,330
(32)
PULASKI COUNTY UNITED FUND
351413229
7
No
Yes
Yes
3,122
(33)
UNITED WAY OF ST JOSEPH COUNTY
351063368
7
No
Yes
Yes
470,000
(34)
SHELBY COUNTY UNITED FUND
350953458
7
No
Yes
Yes
75,517
(35)
UNITED WAY OF GREATER LAFAYETTE & TIPPECANOE COUNTY
350891621
7
No
Yes
Yes
535,711
(36)
UW OF SOUTHWESTERN INDIANA
350868069
7
No
Yes
Yes
500,000
(37)
UNITED WAY OF THE WABASH VALLEY
351008531
7
No
Yes
Yes
213,529
(38)
UNITED WAY OF WHITEWATER VALLEY
351020935
7
No
Yes
Yes
80,600
(39)
UNITED WAY OF WELLS COUNTY
310969009
7
No
Yes
Yes
31,000
(40)
WABASH COUNTY UNITED FUND
237382811
7
No
Yes
Yes
27,400
(41)
WHITE COUNTY UNITED WAY
351137113
7
No
Yes
Yes
40,700
Total
9,201,585
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.") ....
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..
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)..
6
Public Support. Subtract line 5 from line 4.
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
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
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..
11
Total support (Add lines 7 through 10).
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
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
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
INDIANA ASSOCIATION OF UNITED WAYS INC
Employer identification number
35-1441961
Identifier
Return Reference
Explanation
CHANGES IN PROGRAM SERVICES
FORM 990, PART III, LINE 3
THE 4COMMUNITY2 GRANT PROGRAM WAS CONCLUDED AS OF 12/31/09.
FORM 990, PART VI, SECTION A, LINE 6
UNITED WAYS, UNITED FUNDS AND SIMILAR COMMUNITY ORGANIZATIONS MAY BECOME MEMBERS BY MEETING THE MEMBERSHIP CRITERIA OF UNITED WAY WORLDWIDE AS A BONA FIDE UNITED WAY. OTHER ORGANIZATIONS MUST MEET IAUW MEMBERSHIP CRITERIA. ALL MEMBERS PAY ANNUAL DUES TO IAUW.
FORM 990, PART VI, SECTION A, LINE 7A
IAUW MEMBERS ELECT THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11
FORM 990 IS PRESENTED TO THE BOARD FOR APPROVAL WITH THE ANNUAL AUDIT. THE FORM IS REVIEWED AND RECOMMENDED BY THE VOLUNTEER FINANCE COMMITTEE PRIOR TO BOARD APPROVAL.
FORM 990, PART VI, SECTION B, LINE 12C
BOARD MEMBERS ABSTAIN FROM ALL VOTES THAT BENEFIT THE MEMBER THEY VOLUNTARILY REPRESENT.
FORM 990, PART VI, SECTION B, LINE 15A
THE BOARD CHAIR APPOINTS A REVIEW COMMITTEE ANNUALLY. THE COMMITTEE IS COMPOSED OF THE CURRENT VICE CHAIR OF THE BOARD AS COMMITTEE CHAIR, THE CURRENT BOARD CHAIR, AND AT LEAST THREE OTHER MEMBERS OF THE BOARD REPRESENTING DIFFERENT CONSTITUENCIES OF THE MEMBERSHIP. THE PROCEDURES FOR THE REVIEW OF THE PRESIDENT'S PERFORMANCE ARE AS FOLLOWS: A. THE PRESIDENT SHALL PREPARE A REPORT OF HIS/HER PERFORMANCE FOR THE PAST YEAR NOTING PROGRESS TOWARD MISSION-BASED OBJECTIVES OF THE ASSOCIATION, B. THE PRESIDENT WILL PROVIDE COMPENSATION INFORMATION FOR COMPARABLE POSITIONS FROM UNITED WAY AND OTHER ASSOCIATION COMPENSATION STUDIES AS AVAILABLE, C. THE PRESIDENT WILL BE PREPARED TO DISCUSS THE OVERALL PERFORMANCE OF THE ORGANIZATION AND NOT ALLOW ANY CHALLENGING OR DETRIMENTAL CONDITIONS TO BE UNREPORTED, D. THE COMMITTEE WILL MEET WITH THE PRESIDENT AND REVIEW THE PRIOR DOCUMENTATION AND DISCUSS PERFORMANCE IN THE PAST YEAR AND OBJECTIVES FOR THE COMING YEAR, E. THE COMMITTEE WILL MEET IN EXECUTIVE SESSION TO PREPARE A RECOMMENDATION FOR THE BOARD OF DIRECTORS, F. THE BOARD WILL MEET IN EXECUTIVE SESSION AT ITS DECEMBER MEETING, AND OTHER MEETINGS AS DESIRED OR NEEDED, TO CONSIDER THE PERFORMANCE AND COMPENSATION OF THE PRESIDENT AND RECOMMENDATIONS OF THE REVIEW COMMITTEE AND A COPY OF THE RECOMMENDATION WILL BECOME A PART OF THE BOARD MINUTES REFLECTING THE BOARD'S ACTION, G. IN THE EVENT OF GRIEVANCES OR CHALLENGES TO THE RECOMMENDATIONS OF THE REVIEW COMMITTEE, THE PRESIDENT WILL BE INVITED TO PARTICIPATE IN THE BOARD'S DELIBERATIONS.
FORM 990, PART VI, SECTION C, LINE 19
GOVERNANCE DOCUMENTS ARE AVAILABLE BY REQUEST EITHER ELECTRONICALLY OR IN PRINTED FORM.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED LOSSES ON INVESTMENTS: -1,598.
FORM 990, PART XII, LINE 2C:
NO CHANGE FROM PROCESS IN PRIOR YEAR.
FORM 990, PART V, LINE 7G
THIS QUESTION IS "NOT APPLICABLE" BECAUSE THE ASSOCIATION DID NOT RECEIVE ANY CONTRIBUTIONS OF QUALIFIED INTELLECTUAL PROPERTY DURING THE YEAR.
FORM 990, PART V, LINE 7H
THIS QUESTION IS "NOT APPLICABLE" BECAUSE THE ASSOCIATION DID NOT RECEIVE ANY CONTRIBUTIONS OF CARS, BOATS, AIRPLANES, OR OTHER VEHICLES DURING THE YEAR.
DESCRIPTION OF FUNDRAISING EXPENSES:
FORM 990, PAGE 10:
THE ASSOCIATION DOES NOT DO MUCH DIRECT FUNDRAISING FOR ITSELF BECAUSE IT HAS MEMBERS. RATHER, THE FUNDRAISING EXPENSES INCURRED ARE FOR WRITING GRANTS THAT BENEFIT ITS MEMBERS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.