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 EAST CENTRAL IOWA INC
Employer identification number
42-0861239
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.") ....
9,177,636
10,689,952
11,787,491
10,075,307
11,200,033
52,930,419
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..
9,177,636
10,689,952
11,787,491
10,075,307
11,200,033
52,930,419
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)..
7,998,447
6
Public Support. Subtract line 5 from line 4.
44,931,972
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..
9,177,636
10,689,952
11,787,491
10,075,307
11,200,033
52,930,419
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
160,949
323,630
130,227
88,319
95,532
798,657
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..
127,130
270,227
119,884
102,565
126,863
746,669
11
Total support (Add lines 7 through 10).
54,475,745
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
419,219
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
82.480 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
58.430 %
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 EAST CENTRAL IOWA INC
Employer identification number
42-0861239
Identifier
Return Reference
Explanation
NEW PROGRAM SERVICES
FORM 990, PART III, LINE 2
KIDS ON COURSE - THE PURPOSE OF THIS PROGRAM IS TO PROMOTE AND PROVIDE RICH CULTURAL EXPERIENCES AND ENRICHMENT OPPORTUNITIES TO STUDENTS AND FAMILIES IN THE CEDAR RAPIDS COMMUNITY SCHOOL DISTRICT. THE PROGRAM WILL ADVOCATE FOR STUDENTS BY NURTURING THEIR INTERESTS AND PROVIDING OPPORTUNITIES TO FOSTER CONFIDENCE AND REALIZE ACADEMIC AND INDIVIDUAL POTENTIAL. THE ACTIVITY OF KIDS ON COURSE IS REPORTED WITHIN THE EDUCATION PROGRAM SERVICES CATEGORY ON FORM 990, PART III, LINE 4A. RSVP - RETIRED SENIOR VOLUNTEER PROGRAM - RSVP OF LINN AND JONES COUNTIES ENGAGES ADULTS, AGE 55 AND OLDER, IN VOLUNTEER SERVICES WHICH MEET THE CRITICAL COMMUNITY NEEDS THAT IMPACT CITIZENS OF ALL AGES, WHILE PROVIDING A HIGH QUALITY EXPERIENCE THAT WILL ENRICH THE LIVES OF VOLUNTEERS. RSVP HAS APPROXIMATELY 500 MEMBERS WHO VOLUNTEER FOR NEARLY 80 PARTNER AGENCIES IN A WIDE VARIETY OF JOBS, CONTRIBUTING OVER 75,000 HOURS OF SERVICE ANNUALLY. THE ACTIVITY OF THE RSVP PROGRAM IS REPORTED AS A COMPONENT OF VOLUNTEER MANAGEMENT WITHIN THE OTHER PROGRAM SERVICES CATEGORY ON FORM 990, PART III, LINE 4D.
CHANGES IN PROGRAM SERVICES
FORM 990, PART III, LINE 3
FLOOD RECOVERY: THE WORK OF THE LINN AREA LONG TERM RECOVERY COALITION CAME TO AN END EARLY IN FY2011. AS A RESULT, OUR ROLE IN DIRECTING AREAS OF WORK AS WELL AS SERVING AS THE FISCAL AGENT CAME TO A CLOSE. LESSONS LEARNED FROM THE FLOODS OF 2008 HAVE BEEN TRANSITIONED TO THE LINN AREA COMMUNITY ORGANIZATIONS ACTIVE IN DISASTER. THIS STANDING GROUP WILL ACTIVATE AT THE POINT OF A DISASTER AND MEETS PERIODICALLY TO DISCUSS BEST PRACTICES.
FORM 990, PART VI, SECTION A, LINE 1
IN GENERAL, EACH DIRECTOR HAS EQUAL VOTING RIGHTS OF ONE VOTE PER DIRECTOR. THE FOLLOWING ARE EXCEPTIONS: - BARRY AND GILDA BOYER CO-OCCUPY ONE SEAT ON THE BOARD AND TOGETHER HAVE ONE COMBINED VOTE. - MARK AND CATHY GULLICKSON CO-OCCUPY ONE SEAT ON THE BOARD AND TOGETHER HAVE ONE COMBINED VOTE.
FORM 990, PART VI, SECTION A, LINE 2
1. BARRY BOYER, DIRECTOR AND GILDA BOYER, DIRECTOR HAVE A FAMILY RELATIONSHIP. 2. MARK GULLICKSON, DIRECTOR AND CATHY GULLICKSON, DIRECTOR HAVE A FAMILY RELATIONSHIP. 3. GARY CHADICK, DIRECTOR AND CINDY DIETZ, BOARD CHAIR HAVE A BUSINESS RELATIONSHIP. 4. GARY CHADICK, DIRECTOR AND MELODEE WEBB, DIRECTOR HAVE A BUSINESS RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 4
SIGNIFICANT CHANGES TO THE BY LAWS OF UNITED WAY OF EAST CENTRAL IOWA: -THE MINIMUM AND MAXIMUM NUMBER OF DIRECTORS WAS REDUCED FROM 24-48 TO 20-40. -THE NUMBER OF TIMES A DIRECTOR MAY BE ABSENT FROM MEETINGS BEFORE TRIGGERING AN AUTOMATIC RESIGNATION BY THAT DIRECTOR WAS CHANGED FROM ABSENCE AT 3 CONSECUTIVE MEETINGS TO ABSENCE AT OVER 50% OF MEETINGS. -THE OFFICER POSITIONS OF PRESIDENT AND CORPORATE SECRETARY CAN NO LONGER BE FULFILLED SIMULTANEOUSLY BY THE SAME INDIVIDUAL. -THE OFFICER RESPONSIBLE FOR HOLDING THE ORIGINAL COPIES OF THE BY LAWS WAS CHANGED FROM THE SECRETARY TO THE PRESIDENT/CEO. -A MAJORITY OF THE FULL BOARD IS NOW REQUIRED TO ADOPT ANY CHANGES TO THE ARTICLES OF INCORPORATION OR THE BY LAWS.
FORM 990, PART VI, SECTION B, LINE 11
THE VP/CFO WILL DIRECT THE COMPLETION OF THE FORM 990 AND WILL BE RESPONSIBLE FOR ENSURING THAT THE RETURN IS FILED WITHIN THE IRS PRESCRIBED 135 DAYS FOLLOWING THE CLOSE OF THE FISCAL YEAR, OR IF NEEDED, AN APPLICATION FOR EXTENSION OF TIME IS FILED WITH THE IRS. MEMBERS OF THE UWECI BOARD OF DIRECTORS, WITH ASSISTANCE FROM THE FINANCE & ADMINISTRATION AND AUDIT COMMITTEES, ARE STEWARDS OF THE ORGANIZATION'S FINANCIAL RESOURCES AND ARE RESPONSIBLE FOR ENSURING THAT THESE RESOURCES ARE USED TO FURTHER CHARITABLE PURPOSES. IN ADDITION, BOARD AND COMMITTEE MEMBERS SHOULD MAINTAIN PROPER FINANCIAL OVERSIGHT MAKING SURE THAT THE ORGANIZATION'S FUNDS ARE APPROPRIATELY ACCOUNTED FOR BY RECEIVING AND REVIEWING UP TO DATE FINANCIAL INFORMATION INCLUDING THE ANNUAL FORM 990. TO FACILITATE ADEQUATE FINANCIAL OVERSIGHT, A DRAFT VERSION OF THE IRS FORM 990 WILL BE REVIEWED BY THE UWECI AUDIT COMMITTEE. THE PREPARERS OF THE IRS FORM 990 WILL PROVIDE A BRIEF REVIEW AND DISCUSSION OF THE FORM 990 POINTING OUT THE SIGNIFICANT AREAS AND HOW THE NUMBERS RELATE TO THE AUDITED FINANCIAL STATEMENTS. AFTER AUDIT COMMITTEE APPROVAL OF THE DRAFT AND SUBSEQUENT CHANGES, IF NECESSARY, A FINAL COPY OF THE IRS FORM 990 WILL BE REVIEWED BY THE UWECI BOARD OF DIRECTORS PRIOR TO SUBMISSION TO THE IRS. THE FORM 990 WILL BE DISTRIBUTED ELECTRONICALLY TO ALL BOARD MEMBERS AND WILL BE PRESENTED TO THE BOARD OF DIRECTORS ANNUALLY AT THE BOARD MEETING WHICH MOST CLOSELY CORRESPONDS WITH THE COMPLETION OF THE IRS FORM 990.
FORM 990, PART VI, SECTION B, LINE 12C
THE CONFLICT OF INTEREST POLICY PROVIDES THAT ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS MUST DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST WITH REGARD TO ANY PROPOSED TRANSACTION OR ARRANGEMENT. ADHERENCE TO THE CONFLICT OF INTEREST POLICY AND PROCEDURES IS MONITORED THROUGH REVIEW OF SIGNED ANNUAL STATEMENTS REQUIRED FROM EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS. THE ORGANIZATION ALSO CONDUCTS PERIODIC REVIEWS TO ENSURE THAT, AT A MINIMUN, ALL COMPENSATION ARRANGEMENTS, ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS, AND PARTICIPATION IN PARTNERSHIPS AND/OR JOINT VENTURES ARE REASONABLE, ADHERE TO THE ORGANIZATION'S WRITTEN POLICIES, AND ARE PROPERLY DOCUMENTED AND RECORDED.
FORM 990, PART VI, SECTION B, LINE 15
EXECUTIVE COMPENSATION REVIEW THE COMPENSATION OF THE CEO IS REVIEWED BY THE BORAD CHAIR, PAST BOARD CHAIR AND BOARD VICE CHAIR. INFORMATION FROM THE ANNUAL UNITED WAY OF AMERICA COMPENSATION SURVEY ALONG WITH INFORMATION FROM THE FORM 990 OF OTHER ORGANIZATIONS IS UTILIZED TO FORM THE BASIS FOR THE CEO'S COMPENSATION. THE COMPENSATION OF THE CEO IS A RECOMMENDATION FROM THE THE BOARD CHAIR, PAST BOARD CHAIR AND BOARD VICE CHAIR AND MUST BE APPROVED BY THE UWECI BOARD OF DIRECTORS. OTHER OFFICER/KEY EMPLOYEE COMPENSATION REVIEW THE COMPENSATION AND BENEFIT PROGRAMS ARE REVIEWED BY THE HUMAN RESOURCE COMMITTEE OF THE BOARD OF DIRECTORS. SALARY SCHEDULES ARE REVIEWED ANNUALLY WITH DATA FROM UNITED WAY OF AMERICA AND LOCAL FIRMS.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION PUBLISHES ITS ANNUAL AUDITED FINANCIAL STATEMENTS, MOST RECENTLY FILED FORM 990, AND IRS DETERMINATION LETTER ON ITS EXTERNAL WEBSITE AT WWW.UWECI.ORG. ALL GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS CAN BE MADE AVAILABLE TO THE PUBLIC AT THEIR REQUEST.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED GAINS ON INVESTMENTS: 101,872. CHANGE IN BENEFICIAL INTEREST IN COMMUNITY FOUNDATION 19,179. NET INCOME OF SUBSIDIARY - FCFH-IOWA, INC. -61,983. NET INCOME OF SUBSIDIARY - HUMAN SERVICES CAMPUS OF EAST CENTRAL IOWA 389,187. TOTAL TO FORM 990, PART XI, LINE 5: 448,255.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.