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. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
UNITED WAY OF CENTRAL JERSEY INC
Employer identification number
22-1520408
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 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 monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
3,503,631
4,228,724
4,506,937
4,124,801
3,851,134
20,215,227
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
3,503,631
4,228,724
4,506,937
4,124,801
3,851,134
20,215,227
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)..
3,759,430
6
Public support. Subtract line 5 from line 4.
16,455,797
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
3,503,631
4,228,724
4,506,937
4,124,801
3,851,134
20,215,227
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
120,901
95,079
92,698
86,007
82,961
477,646
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
83,148
68,818
60,195
34,722
35,133
282,016
11
Total support (Add lines 7 through 10).
20,974,889
12
Gross receipts from related activities, etc. (see instructions)
..................
12
1,496,733
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 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
78.450 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
93.960 %
16a
33 1/3% support test—2013.
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—2012.
If the organization did not check a 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—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and 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) 2013
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.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
UNITED WAY OF CENTRAL JERSEY INC
Employer identification number
22-1520408
Return Reference
Explanation
Form 990, Part III, line 2
United Way of Central Jersey served as the Fiscal Agent for the Middlesex County [Superstorm Sandy] Long-term Recovery Group, and as the employer-of-record for Long-term Recovery Group staff. The Middlesex County Long-term Recovery Group is dedicated to providing recovery assistance to Middlesex County residents who were victims of the Superstorm Sandy natural disaster of late October 2012. Provided assistance included temporary housing, case-management services, reconstruction oversight, replacement of furniture and fixtures and mental health counseling referrals. United Way of Central Jersey received a grant from the Internal Revenue Service to expand the Middlesex County VITA Coalition and increase the total number of tax returns filed to 1,877, utilizing the services of 122 IRS-certified volunteer tax preparers. United Way of Central Jersey not only match-funded the IRS grant, but provided additional funding to expand the free tax preparation program to a year-round service. With the advent of the Affordable Care Act (ACA), United Way of Central Jersey organized and sponsored a number of informational clinics and conferences for other local nonprofit agencies in 2013, for the purpose of introducing them to the available resources to enable them to encourage and assist their clients in obtaining ACA-provided medical coverage options.
Form 990, Part VI, Section A, line 6
The MEMBERS of the Corporation shall be agency, individual and honorary. Agency Membership: Any non-profit agency given tax-exempt status under Section 501 (c) 3 of the Internal Revenue Codes that has a written membership agreement with the Corporation shall be an agency member of the Corporation. Individual Membership: Any contributor to the United Way and person residing or employed in the area served by the Corporation giving voluntary service through the Corporation shall be an individual member for the year which such contribution is made or such voluntary service is rendered. Honorary and Ex-Officio Membership: Honorary membership in the Corporation may be conferred upon any person or persons by the Board of Trustees in recognition of outstanding and unselfish service to the public welfare. Ex-Officio voting membership shall be extended for life to all of the Board of Trustees' previous Chief Volunteer Officers, including those previously titled as President. The General Assembly shall consist of members of the Corporation as defined herein. The powers and duties of the General Assembly shall be: a) To elect annually the members of the Board of Trustees and Officers of the Corporation, b) To receive reports at its meetings and have the right to require special reports from the Board of Trustees and any division, department or committee of the Corporation, c)To delegate to the Board of Trustees such duties as it deems advisable, consistent with the Corporation's By-Laws and d) To enact, amend, modify, change or alter the By-Laws and/or Certificate of Incorporation pursuant to law at any regular meeting or at any special meeting call for that purpose.
Form 990, Part VI, Section A, line 7a
Trustees and Officers of the Corporation are elected by the Members at the Annual Meeting.
Form 990, Part VI, Section A, line 7b
Trustees and Officers of the Corporation are elected by the Members at the Annual Meeting.
Form 990, Part VI, Section B, line 11
Form 990 is reviewed by the Finance Committee and the Board of Trustees prior to filing with the IRS.
Form 990, Part VI, Section B, line 12c
United Way of Central Jersey adheres to United Way Worldwide's 'CODE OF ETHICS' for Staff and Volunteers, which Policy includes provisions for full and fair disclosure. Board and Staff members annually confirm their review and compliance with the Code-of-Ethics Policy. UWCJ practice requires Board and professional Staff to disclose potential conflicts and/or the potential appearance of conflict, and recuse themselves from discussion and vote on any such matters.
Form 990, Part VI, Section B, line 15
Each member of the United Way of Central Jersey staff receives an annual performance review prepared by Supervisory Staff, approved by the President/CPO, and provided to the Officers of the Board who constitute the Personnel Committee. The President/CPO prepares salary increment recommendations which are shared with the CVO for guidance and input prior to submission of such recommendations to the Personnel Committee. The President's Performance Review is conducted by the Board Chair/CVO, and reviewed by the Personnel Committee. The President/CPO and other Officers and Key Employee's compensation, including benefits,are reviewed and approved by the Personnel Committee. Such review includes reliance on appropriate comparability data in regards to the compensation amount(s). Documentation pertaining to the annual salary review is retained on file.
Form 990, Part VI, Section C, line 18
United Way of Central Jersey provides copies of the Form 990 report upon written request. The public version of the most current Form 990 report is available via the United Way of Central Jersey's website, WWW.UWCJ.ORG.
Form 990, Part VI, Section C, line 19
United Way of Central Jersey makes these documents available to the public upon written request. Links to the United Way of Central Jersey's public documents are available on the Website, WWW.UWCJ.ORG.
PART XI, LINE 2C
United Way of Central Jersey's Finance Committee selects, and provides oversight over, the independent accounting firm that conducts the annual independent audit. Between audits, the Finance Committee receives and reviews monthly financial reports. At the conclusion of the annual independent audit, the Finance Committee meets with representatives of the independent accounting firm to review the audit results and management comments (if any). The Finance Committee presents the Audited financials to the full Board for review and acceptance.
Schedule A, Part I
Schedule A, Part I, REASON FOR PUBLIC CHARITY STATUS: Based on 'Accountability and Membership Standards' guidance received from United Way Worldwide, the leadership and support organization for the network of nearly 1,800 community-based United Ways, the United Way of Central Jersey has revised its' Reason for Public Charity Status' to that of a 'Public Charity as defined by IRS code Sections 170(b)(1)(A)(vi) and 509(a)(1).
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.