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 CHARLES COUNTY INC
Employer identification number
52-1356960
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.") ....
775,434
711,631
650,897
643,600
634,914
3,416,476
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..
59,075
75,300
75,300
45,184
45,184
300,043
4
Total. Add lines 1 through 3..
834,509
786,931
726,197
688,784
680,098
3,716,519
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.
3,716,519
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..
834,509
786,931
726,197
688,784
680,098
3,716,519
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
20,691
24,729
23,097
20,933
20,248
109,698
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..
102,045
93,528
86,687
59,912
80,518
422,690
11
Total support (Add lines 7 through 10).
4,248,907
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
80,518
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
87.470 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
87.620 %
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 CHARLES COUNTY INC
Employer identification number
52-1356960
Identifier
Return Reference
Explanation
EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS
FORM 990, PAGE 1, PART I, LINE 6
ONCE A YEAR WE HAVE OUR ANNUAL DAY OF CARING IN WHICH VOLUNTEERS FROM PRIVATE COMPANIES, AND ORGANIZATIONS WORK AT VARIOUS PARTNER AGENCIES FOR A HALF OR FULL DAY OF SERVICE. THEY DO VARIOUS "CHORES" SUCH AS: GARDENING, LANDSCAPING, PAINTING, CLEANING, REPAIRING OR BUILDING SMALL ITEMS OF FURNITURE, DELIVERING MEALS ON WHEELS TO SHUT-INS, PREPARING EDUCATIONAL MATERIALS, OR PREPARING BULK MAILINGS. WE USUALLY AVERAGE BETWEEN 125 AND 150 VOLUNTEERS EACH YEAR FOR THIS SPECIAL EVENT. WE ALSO HAVE VOLUNTEERS WHO WORK AT OUR ANNUAL GOLF TOURNAMENT. SOME OF THESE VOLUNTEERS ARE OUR BOARD MEMBERS AND SOME ARE FROM THE COMMUNITY OR ARE PAST BOARD MEMBERS. WE ALSO USUALLY HAVE SOME WHO ARE VOLUNTEERS IN COMMUNITY SERVICE.
ELECTION OF MEMBERS AND THEIR RIGHTS
FORM 990, PAGE 6, PART VI, LINE 7A
PERSONS WHO DESIRE TO SERVE ON THE BOARD OF DIRECTORS OF THE UNITED WAY OF CHARLES COUNTY COMPLETE AN APPLICATION FORM WITH INFORMATION ABOUT THEMSELVES, WHERE THEY LIVE AND WORK, SPECIAL INTERESTS OR SKILLS, ETC. AND SUBMIT IT TO THE UNITED WAY OFFICE. THE PERSON'S APPLICATION IS PRESENTED BY THE PRESIDENT & CEO TO THE EXECUTIVE COMMITTEE AND THEN TO THE FULL BOARD FOR ELECTION ONTO THE BOARD OF DIRECTORS. THAT PERSON COMMITS TO SERVING A THREE-YEAR TERM WITH AN OPTION TO SERVE A SECOND THREE-YEAR TERM IF RE-ELECTED.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS
FORM 990, PAGE 6, PART VI, LINE 7B
AT THE ANNUAL MEETING IN NOVEMBER ANY PARTNER AGENCIES WHO ATTEND MAY VOTE ON THE ACCEPTANCE OF NEW BOARD MEMBERS AND THE ANNUAL REPORT. THEY HAVE AN OPPORTUNITY AT THAT MEETING TO EXPRESS ANY CONCERNS OR ASK ANY QUESTIONS THEY MIGHT HAVE OF THE UNITED WAY BOARD AND STAFF.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
UNITED WAY OF CHARLES COUNTY HAS AN AUDIT COMMITTEE CONSISTING OF MEMBERS OF THE BOARD (OTHER THAN THE TREASURER AND CHAIRPERSONS.) THE COMMITTEE REVIEWS THE DRAFT AUDIT PRESENTED BY THE ACCOUNTING FIRM THAT AUDITED THE ORGANIZATION, AND THEN REVIEWS THE IRS FORM 990 PRIOR TO IT BEING SIGNED BY THE PRESIDENT/CEO AND SENT TO THE IRS.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
IN JANUARY OF EACH YEAR UNITED WAY OF CHARLES COUNTY SENDS EACH MEMBER OF THE BOARD OF DIRECTORS THE CONFLICT OF INTEREST STATEMENT WHICH THEY ARE ASKED TO SIGN, DATE, AND RETURN TO THE UNITED WAY OFFICE TO BE KEPT ON FILE.
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
UNITED WAY OF CHARLES COUNTY HAS A PERSONNEL COMMITTEE WHICH ANNUALLY RECOMMENDS TO THE BOARD OF DIRECTORS THE SALARY AND COMPENSATION PACKAGE FOR THE PRESIDENT & CEO AND OTHER EMPLOYEES. BEFORE RECOMMENDING THE SALARIES, THE PERSONNEL COMMITTEE LOOKS AT OTHER NON-PROFIT EXECUTIVE POSITION SALARIES IN THE REGION AND ALSO REVIEWS THE LATEST EDITION OF THE UNITED WAY HUMAN CAPITAL STUDY - SALARY REPORT PUBLISHED BY THE UNITED WAY WORLDWIDE. THEY COMPARE OUR STAFF SALARIES TO THOSE STAFF IN OTHER UNITED WAYS OF COMPARABLE SIZE AND INCOME.
COMPENSATION PROCESS FOR OFFICERS
FORM 990, PAGE 6, PART VI, LINE 15B
SEE DESCRIPTION FOR COMPENSATION REVIEW PROCESS FOR CEO AND EXECUTIVE DIRECTOR ABOVE.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
OUR ANNUAL CAMPAIGN BROCHURE STATES, "A COPY OF THE CURRENT FINANCIAL STATEMENT OF THE UNITED WAY OF CHARLES COUNTY OR OF THE COMMUNITY HEALTH CHARITIES MAY BE OBTAINED BY WRITING TO THE RESPECTIVE OFFICES. DOCUMENTS PERTAINING TO EACH AGENCY ARE FILED WITH AND MAY BE OBTAINED FROM THE SECRETARY OF STATE. UNITED WAY OF CHARLES COUNTY IS A 501 (C) (3) ORGANIZATION." INFORMATION ABOUT US IS ALSO ON THE UNITED WAY OF CHARLES COUNTY WEBSITE (WWW.UNITEDWAYCHARLES.ORG) AND PEOPLE MAY REQUEST COPIES OF ANY OF OUR POLICIES, ANNUAL REPORTS, FORM 990'S, ETC. SIMPLY BY EMAILING, CALLING, OR WRITING TO US.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.