2018-06-27T16:37:49-05:00 2017-12-31 750882037 BOLINGER SEGARS GILBERT AND MOSS LLP 8215 NASHVILLE AVENUE LUBBOCK TX 79423 990 2017-01-01 750961812 LUBBOCK AREA UNITED WAY INC LUBB 8067472711 1655 MAIN STREET NO 101 LUBBOCK TX 79401 GLENN COCHRAN PRESIDENT/CEO 8067472711 2018-06-26 1 MATT R WILLIS P00419741 8067473806 2018-06-26 X 2017 2022-09-23 18:48:47Z GLENN COCHRAN 1655 MAIN STREET NO 101 LUBBOCK TX 79401 11375273 0 X WWW.LIVEUNITEDLUBBOCK.ORG X 1946 TX TO CREATE LONG-TERM CHANGE IN COMMUNITY CONDITIONS BY ANALYZING NEEDS AND MOBILIZING RESOURCES. 37 37 16 976 0 0 5537271 5479094 0 0 188238 224019 13336 15698 5738845 5718811 4545089 4501088 0 0 752478 790440 0 0 448167 311611 290646 5609178 5582174 129667 136637 11756740 12008491 5273200 1902684 6483540 10105807 X GIVING PEOPLE HOPE. TO CREATE MEANINGFUL AND TANGIBLE IMPACT IN THE LUBBOCK COMMUNITY. TO BRING THE COMMUNITY TOGETHER TO LOOK AT THE MOST URGENT NEEDS AND DO WHATEVER IS NEEDED TO IMPROVE LIVES. TO WORK TO ADDRESS THE NEEDS OF TODAY AND THE ISSUES OF TOMORROW. TO EMPOWER PEOPLE TO MAKE A REAL DIFFERENCE IN THE LUBBOCK COMMUNITY. 0 0 4731491 4501088 WE INVEST FINANCIAL RESOURCES IN 23 COMMUNITY PARTNERS THAT PROVIDE SERVICES IN THE AREAS OF HEALTH CARE, YOUTH DEVELOPMENT, LEGAL NEEDS, BASIC NEEDS, CRISIS RESPONSE, CHILDCARE, VOLUNTEER COORDINATION, ADVOCACY, LITERACY, MENTORING, ELDER SERVICES, COUNSELING, AND PARENTING. THE PROGRAMS AND SERVICES WE FUND ARE AN INTEGRAL PART OF OUR WORK TO CREATE SUSTAINED IMPROVEMENTS IN COMMUNITY CONDITIONS. OUR MISSION OF GIVING PEOPLE HOPE IS CARRIED OUT BY WORKING WITH INDIVIDUAL ORGANIZATIONS THROUGHOUT THE COMMUNITY INCLUDING OTHER NON-PROFITS, SCHOOL DISTRICTS, BUSINESSES, AND GOVERNMENT ENTITIES TO ADDRESS PRIORITY NEEDS. WE PROACTIVELY ADDRESS ROOT CAUSES OF ISSUES IDENTIFIED IN OUR ANNUAL COMMUNITY STATUS REPORT AND EMPOWER CITIZENS TO ATTAIN INDEPENDENCE THROUGH OUR EDUCATION INITIATIVES OF: SUCCESS BY SIX - PREPARING CHILDREN TO ENTER KINDERGARTEN READY TO LEARN; SUCCESS IN SCHOOL - HELPING STUDENTS GRADUATE FROM HIGH SCHOOL; AND SUCCESS FOR LIFE - ASSISTING ADULTS IN ATTAINING EDUCATION AND JOB SKILLS. 4731491 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 16 1 0 0 0 0 0 1 1 0 0 0 0 X 37 37 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X CHRIS HOOK 8067472711 1655 MAIN STREET STE 101 LUBBOCK TX 79401 BRAD MORAN BOARD CHAIR 1.00 X X 0 0 0 TONY LLOYD VICE CHAIR 1.00 X X 0 0 0 MARSHA TEICHELMAN TREASURER 1.00 X X 0 0 0 JON STEPHENS CAMPAIGN CHAIR 1.00 X 0 0 0 BILL HOWERTON JR AGENCY REVIEW CHAIR 2.00 X 0 0 0 TONY PENA COMMUNITY IMPACT CHAIR 1.00 X 0 0 0 MEREDITH IMES MARKETING CHAIR 2.00 X 0 0 0 BRENT HOFFMAN PLANNED GIVING & ENDOWMENT CHAIR 1.00 X 0 0 0 JUDY PARKER BOARD MEMBER 1.00 X 0 0 0 DANETTE BAKER BOARD MEMBER 1.00 X 0 0 0 KEITH BRYANT BOARD MEMBER 0.30 X 0 0 0 WIL CARTER BOARD MEMBER 1.00 X 0 0 0 AMBER DEAN BOARD MEMBER 1.00 X 0 0 0 CRYSTAL H EDWARDS BOARD MEMBER 1.00 X 0 0 0 ERIC FINLEY BOARD MEMBER 1.00 X 0 0 0 CHAD GRANT BOARD MEMBER 1.00 X 0 0 0 DOUG HENSLEY BOARD MEMBER 1.00 X 0 0 0 BRANDON HUGHES BOARD MEMBER 1.00 X 0 0 0 ALAN LACKEY BOARD MEMBER 1.00 X 0 0 0 JOE LANDIN BOARD MEMBER 0.50 X 0 0 0 BETH LAWSON BOARD MEMBER 0.50 X 0 0 0 AJ MARTINEZ BOARD MEMBER 1.00 X 0 0 0 ALLISON MATHERLY BOARD MEMBER 2.00 X 0 0 0 KEVIN MCCONIC BOARD MEMBER 0.30 X 0 0 0 MICHELLE MCCORD BOARD MEMBER 1.00 X 0 0 0 MICHAEL NELSON BOARD MEMBER 1.00 X 0 0 0 MARGIE OLIVAREZ BOARD MEMBER 0.30 X 0 0 0 EDDIE OWENS BOARD MEMBER 1.00 X 0 0 0 NORVAL POLLARD BOARD MEMBER 0.50 X 0 0 0 SCOTT RIDLEY BOARD MEMBER 1.00 X 0 0 0 CRYSTAL ROACH BOARD MEMBER 0.30 X 0 0 0 BERHL ROBERTSON JR BOARD MEMBER 0.30 X 0 0 0 CHELSEA SALAZAR BOARD MEMBER 1.00 X 0 0 0 AMY THOMPSON BOARD MEMBER 1.00 X 0 0 0 TOM VERMILLION BOARD MEMBER 1.00 X 0 0 0 TAMMI WOOD BOARD MEMBER 1.50 X 0 0 0 NATHANIEL WRIGHT BOARD MEMBER 1.00 X 0 0 0 GLENN COCHRAN PRESIDENT/CEO 40.00 X 134202 0 17469 CHRISTOPHER HOOK VP/FINANCE 40.00 X 56933 0 11257 191135 0 28726 1 0 1 0 0 120578 5358516 5479094 83114 83114 91364 101608 -10244 -10244 -10244 5578946 5438041 140905 140905 140905 142755 120578 116813 25942 25942 5718811 0 0 239717 4501088 4501088 207595 51030 65587 90978 406273 95004 141923 169346 128443 29813 45483 53147 48129 11172 17043 19914 19800 19800 26037 4917 6888 14232 35359 2736 9990 22633 37209 1524 30237 5448 2181 327 979 875 8535 3119 1984 3432 46302 15699 30603 7767 7767 MEMBERSHIP DUES 77608 14308 34627 28673 OTHER 14846 12807 2039 SUPPLIES 14497 754 7347 6396 AWARDS 505 54 451 5582174 4731491 402516 448167 306571 518597 5885136 6139192 4729917 4548138 4551 21648 92035 84349 1540966 844399 738530 696567 11756740 12008491 84160 77138 4155174 746277 950277 842129 83589 237140 5273200 1902684 X 2313994 2613420 1059423 4269869 3110123 3222518 6483540 10105807 11756740 12008491 X 136637 6218 3479412 0 X X 0 1 X 1 0 X 5100970 5349608 5432625 5537271 5479094 26899568 5100970 5349608 5432625 5537271 5479094 26899568 228742 26670826 163660 195222 190433 199538 174478 923331 27822899 688161 0.95860 0.96220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3110123 875 215959 88843 15596 3222518 2947175 23640 243019 85867 17844 3110123 3041638 28630 -28228 78240 16625 2947175 2882282 87571 149194 60593 16816 3041638 2665509 14541 279873 60379 17262 2882282 1.00000 1 0 322851 322851 983622 693203 290419 234493 151196 83297 696567 DUE TO PARTICIPATING FEDERATIONS/AGENCIES 237140 237140 X 4868659 6218 101608 107826 4760833 957978 957978 5718811 4725804 101608 101608 4624196 957978 957978 5582174 PART IV, LINE 2B: THE STATE EMPLOYEES CHARITABLE CAMPAIGN (SECC), A PROGRAM INTITIATED BY THE STATE OF TEXAS IN 1994, IS CONDUCTED BY THE ORGANIZATION IN THE LUBBOCK, ABILENE, ODESSA AND MIDLAND AREAS. THE NET ASSETS DO NOT BELONG TO THE ORGANIZATION AND ARE REFLECTED AS DUE TO PARTICIPATING FEDERATIONS/AGENCIES ON THE STATEMENT OF FINANCIAL POSITION. PART V, LINE 4: A SET PERCENTAGE OF THE ENDOWMENT FUNDS ARE TRANSFERRED ANNUALLY TO THE AGENCY'S GENERAL FUND TO BE USED BY THE AGENCY FOR PROGRAM AND MANAGMENT EXPENSES. PART X, LINE 2: THE ORGANIZATION HAS ADOPTED THE "UNCERTAIN TAX POSITIONS" PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE PRIMARY TAX POSITION OF THE ORGANIZATION IS ITS FILING STATUS AS A TAX EXEMPT ENTITY. THE ORGANIZATION DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT THEIR TAX POSITIONS WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS), OR OTHER STATE TAXING AUTHORITY. THERE WERE NO PENALTIES OR INTEREST RELATED TO INCOME TAXES RECOGNIZED DURING THE YEAR ENDED DECEMBER 31, 2017. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL PROPERTY EXPENSE 101,608. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDS COLLECTED AND GRANTED FOR THE STATE EMPLOYEE CHARITABLE CAMPAIGN(SECC) 957,978. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL PROPERTY EXPENSE 101,608. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDS COLLECTED AND GRANTED FOR THE STATE EMPLOYEE CHARITABLE CAMPAIGN(SECC) 957,978. GOLF TOURNAMENT 155350 120578 34772 34772 DINNERS & CAMPAIGN KICKOFF 50680 50680 44247 4 57303 57303 37794 263333 120578 142755 34772 82041 116813 25942 1 SOUTH PLAINS CHAPTER OF THE AMERICAN RED CROSS 2201 19TH STREET LUBBOCK TX 79411 751046980 501(C)(3) 123091 TO PROVIDE RELIEF TO VICTIMS OF DISASTER AND HELP PEOPLE PREVENT, PREPARE FOR, AND RESPOND TO EMERGENCIES. BIG BROTHERSBIG SISTERS OF LUBBOCK 3416 KNOXVILLE AVE LUBBOCK TX 79413 237041917 501(C)(3) 109000 TO ENCOURAGE CHILDREN OF SINGLE PARENTS OR NON TRADITIONAL HOMES TO DEVELOP POSITIVE SOCIAL BEHAVIOR AND RESPECT BY PROVIDING ADULT, ONE ON ONE FRIENDSHIPS THROUGH PROFESSIONALLY TRAINED STAFF. BOY SCOUTS OF AMERICA COUNCIL 694 SOUTH PLAINS 30 BRIERCROFT OFFICE PARK LUBBOCK TX 79412 750871721 501(C)(3) 109190 TO SERVE OTHERS BY HELPING TO INSTILL VALUES IN YOUNG PEOPLE AND, IN OTHER WAYS, TO PREPARE THEM TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL. CASA OF THE SOUTH PLAINS INC 1215 AVE J STE 301 LUBBOCK TX 79401 752482631 501(C)(3) 97166 TO PROVIDE ADVOCATES FOR ABUSED AND NEGLECTED CHILDREN IN THE COURT SYSTEM. CATHOLIC FAMILY SERVICES INC 102 AVE J LUBBOCK TX 79401 751966688 501(C)(3) 146019 TO ASSIST LOW INCOME AND ELDERLY PERSONS WITH EYE GLASSES, PRESCRIPTIONS, HEARING AIDS, DENTURES AND TRANSPORTATION. EARLY LEARNING CENTERS OF LUBBOCK INC 1639 MAIN STREET LUBBOCK TX 79401 750940023 501(C)(3) 442488 TO PROVIDE DEVELOPMENTAL CHILDCARE PROGRAM ACTIVITIES TO MEET PHYSICAL, EMOTIONAL, SOCIAL AND COGNITIVIE NEEDS OF CHILDREN REGARDLESS OF FAMILY INCOME. FAMILY COUNSELING SERVICES 5701 AVE P LUBBOCK TX 79412 750916140 501(C)(3) 145562 TO PROVIDE AFFORDABLE COUNSELING SERVICES TO INDIVIDUALS, MARRIED COUPLES, FAMILIES AND GROUPS. GUADALUPE PARKWAY NEIGHBORHOOD CENTERS INC 405 N MLK LUBBOCK TX 79403 751096079 501(C)(3) 181627 TO PROVIDE AFTER SCHOOL AND SUMMER PROGRAMS FOR CHILDREN, AGE PRE-K THROUGH 7TH GRADE, CREATE OPPORTUNITIES FOR GROWTH, LEARNING AND BUILDING SELF ESTEEM. ACTIVITIES INCLUDE ACADEMIC HOMEWORK ASSISTANCE AND ENRICHMENT, SPORTS AND RECREATION, CHARACTER DEVELOPMENT, DANCE AND FINE ARTS, COMPUTER SKILLS, COMMUNITY EVENTS AND SCOUTING. LEGAL AID SOCIETY OF LUBBOCK INC 916 MAIN ST LUBBOCK TX 79401 751253155 501(C)(3) 173421 TO PROVIDE LEGAL REPRESENTATION IN THE AREA OF FAMILY LAW FOR INDIGENT RESIDENTS OF LUBBOCK COUNTY. LITERACY LUBBOCK 1306 9TH STREET LUBBOCK TX 79401 752293940 501(C)(3) 132620 TO DEVELOP AND SUPPORT ADULT AND FAMILY LITERACY SERVICES. LUBBOCK CHILDREN'S HEALTH CLINIC PO BOX 12103 LUBBOCK TX 79452 750968315 501(C)(3) 181906 TO PROVIDE COMPREHENSIVE QUALITY HEALTH CARE FOR LOW INCOME CHILDREN INCLUDING SICK CARE, WELL EXAMS AND IMMUNIZATIONS. THE CLINIC ENCOURAGES PREVENTATIVE HEALTH CARE BY SERVING AS A MEDICAL HOME FOR CHILDREN WITH ACUTE ILLNESSES AS WELL AS FOLLOW UP CARE THAT MAY PREVENT CONDITIONS FROM DEVELOPING INTO MORE SERIOUS PROBLEMS. WOMEN'S PROTECTIVE SERVICES OF LUBBOCK INC PO BOX 54089 LUBBOCK TX 79453 751633066 501(C)(3) 115755 COMMUNITY EDUCATION TO PREVENT INCIDENTS OF FAMILY VIOLENCE; SHELTER SERVICES TO CREATE A SAFE AND SUPPORTIVE ENVIRONMENT FOR THE PURPOSE OF ASSISTING WOMEN, CHILDREN AND FAMILIES IN CRISIS AND TRANSITIONAL SERVICES. LUBBOCK RAPE CRISIS CENTER PO BOX 2000 LUBBOCK TX 79457 751516328 501(C)(3) 129031 TO PROVIDE HELP, HOPE AND HEALING TO ALL PERSONS AFFECTED BY SEXUAL VIOLENCE BY PROVIDING EDUCATION, AWARENESS AND SUPPORT. THE SALVATION ARMY 1111 16TH STREET LUBBOCK TX 79415 750800678 501(C)(3) 186928 COMPREHENSIVE EMERGENCY ASSISTANCE AND PROVIDED SHELTER AND FOOD TO THE NEEDY AND HOMELESS. VOLUNTEER CENTER OF LUBBOCK INC 1706 23RD STREET STE 101 LUBBOCK TX 79411 752325274 501(C)(3) 183987 TO PROMOTE VOLUNTEERISM AND TO PROVIDE MANAGEMENT ASSISTANCE SERVICES FOR NON-PROFIT ORGANIZATIONS. LUTHERAN SOCIAL SERVICES 1318 BROADWAY LUBBOCK TX 79401 741109745 501(C)(3) 73136 PROVIDE FREE HEALTH SCREENING, EDUCATION AND SUPPORT FOR LOW-INCOME PATIENTS. YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF LUBBOCK 3101 35TH STREET LUBBOCK TX 79413 750939427 501(C)(3) 216936 TO PROVIDE ACTIVITIES TO ENRICH THE LIVES OF CHILDREN IN A SAFE ENVIRONMENT AND MEET THE NEED FOR QUALITY AFFORDABLE CHILDCARE AFTER SCHOOL HOURS AND DURING SCHOOL BREAKS. CHILDREN'S ADVOCACY CENTER OF THE SOUTH PLAINS 720 TEXAS AVE LUBBOCK TX 79401 752660920 501(C)(3) 93770 TO ASSIST CHILDREN WHO ARE VICTIMS OF ABUSE AND TRAUMA. THE PARENTING COTTAGE 3818 50TH STREET LUBBOCK TX 79413 751806027 501(C)(3) 150694 TO PROVIDE PERSONAL IN HOME VISITS WITH CERTIFIED PARENT EDUCATORS AND PARENTS OF CHILDREN AGE 0 TO KINDERGARTEN TO PROVIDE A SAFE, STABLE AND SUPPORTIVE FAMILY ENVIRONMENT. EDUCATORS PROVIDE EARLY LEARNING INFORMATION, AGE APPROPRIATE ACTIVITIES, AND AN ASSESSMENT OF HEALTH, DEVELOPMENT, VISION AND HEARING AND REFERRALS TO RESOURCES IN THE COMMUNITY. COMMUNITIES IN SCHOOLS ON THE SOUTH PLAINS INC 1655 MAIN STREET STE 201 LUBBOCK TX 79401 752819581 501(C)(3) 111639 TO PROVIDE A YEAR ROUND IN SCHOOL PREVENTION AND INTERVENTION PROGRAM THAT EMPOWERS YOUNG PEOPLE TO STAY IN SCHOOL. CASE MANAGERS WORK WITH STUDENTS IN LUBBOCK AND THE SURROUNDING SCHOOL DISTRICTS TO SUCCESFULLY LEARN AND PREPARE FOR LIFE BY FACILITATING THE CONNECTION OF COMMUNITY RESOURCES IN THE SCHOOL SETTING. BOYS AND GIRLS CLUB OF LUBBOCK 3221 59TH STREET LUBBOCK TX 79413 751037228 501(C)(3) 211994 TO PROVIDE A SAFE AND POSITIVE PLACE FOR CHILDREN. WEST TEXAS GIRL SCOUT COUNCIL INC 2567 74TH STREET LUBBOCK TX 79423 750979890 501(C)(3) 118420 TO BUILD COURAGE, CONFIDENCE AND CHARACTER. GOODWILL INDUSTRIES OF LUBBOCK INC 715 28TH STREET LUBBOCK TX 79404 751245440 501(C)(3) 60000 PROVIDING EMPLOYMENT TRAINING, JOB PLACEMENT AND OTHER SERVICES FOR PEOPLE WITH A DISABILITY, PEOPLE WHO LACK EDUCATION OR JOB EXPERIENCE AND OTHERS IN NEED. STATE EMPLOYEE CHARITABLE CAMPAIGN 1655 MAIN STREET STE 101 LUBBOCK TX 79401 999999999 501(C)(3) 957978 LOCAL CAMPAIGN MANAGER FOR THE STATE EMPLOYEE CHARITABLE CAMPAIGN (SECC). 24 PART I, LINE 2: LUBBOCK AREA UNITED WAY'S COMMUNITY IMPACT DIVISION, CHAIRED BY A VOLUNTEER AND STAFFED BY ONE OF THE VICE PRESIDENTS, REVIEWS FUNDED PROGRAMS OUTCOMES AND FINANCIAL RESPONSIBILITY AS COMPARED TO PREDETERMINED ESTIMATES AND BUDGETS ON AN ANNUAL BASIS. RECOMMENDATIONS ARE MADE TO THE BOARD OF DIRECTORS BY THE COMMUNITY IMPACT DIVISION BASED UPON THE RESULTS OF THESE REVIEWS. X X X 0 0 0 0 0 0 0 0 0 GLENN COCHRAN PRESIDENT/CEO 133202 0 1000 0 0 0 9394 0 8075 0 151671 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED THE BYLAWS TO ELIMINATE THE REFERENCES TO MEMBERSHIP AND THE REQUIREMENT THAT MEMBERS ELECT THE BOARD OF DIRECTORS. ALSO, THE AMENDED BYLAWS NOW HAVE A SECTION RELATED TO THE AUDIT COMMITTEE AND THE CODE OF ETHICS. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE WILL REVIEW, DISCUSS, AND APPROVE A PRELIMINARY VERSION OF THE 2017 FORM 990 AT THE JUNE 2018 MEETING. THE BOARD WILL BE PRESENTED A COPY OF THE FINAL VERSION OF THE 2017 FORM 990 FOR ITS REVIEW, DISCUSSION AND APPROVAL AT THE JUNE 2018 BOARD MEETING. THE REVIEW, DISCUSSION AND APPROVAL WILL BE PERFORMED PRIOR TO SUBMISSION OF THE FORM 990 TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY EACH BOARD MEMBER AND EMPLOYEE IS REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 A BIANNUAL COMPENSATION COMMITTEE REVIEWS OFFICER SALARIES AND RECOMMENDS TO THE BOARD COMPENSATION LEVELS BASED ON COMPENSATION SURVEYS, INFLATION AND MERIT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTERST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR VIEWING BY THE PUBLIC AT THE ORGANIZATION'S OFFICE IN LUBBOCK, TX. IN ADDITION THE ORGANIZATION POSTS A COPY OF THE MOST RECENT FINANCIAL STATEMENT AUDIT ON ITS WEBSITE (LIVEUNITEDLUBBOCK.ORG/FINANCIAL.SHTML). FORM 990, PART XII, LINE 2C LUBBOCK AREA UNITED WAY USES A COMMITTEE ASSIGNED BY THE BOARD TO OVERSEE THE FINANCIAL STATEMENT AUDIT AND FOR SELECTION OF THE INDEPENDENT AUDITOR. FORM 990, PART XI, LINE 8 THE PRIOR PERIOD ADJUSTMENT REPORTED ON FORM 990, PART XI, LINE 8 IS RELATED TO HOW THE ORGANIZATION IS REPORTING THEIR ALLOCATIONS TO PARTNER AGENCIES. IN YEARS PRIOR TO 2017, A LETTER WAS SENT TO EACH AGENCY IN DECEMBER WITH AN UNCONDITIONAL PROMISE TO GIVE. AS SUCH, THE ORGANIZATION RECORDED THE LIABILITY ON THE BOOKS AT DECEMBER 31. IN MORE RECENT YEARS, THE LETTER TO THE PARTNER AGENCIES HAS GONE OUT IN FEBRUARY OF THE SUCCEEDING YEAR, AND THEREFORE THE ORGANIZATION HAS CHANGED THEIR ACCOUNTING TO REFLECT THE CHANGE. IN 2017, THE ORGANIZATION RECLASSIFIED THE AGENCY ALLOCATIONS FROM A LIABILITY AT DECEMBER 31 TO TEMPORARILY RESTRICTED NET ASSETS. THE FUNDS ARE RESTRICTED FOR USE AS ALLOCATIONS TO THE PARTNER AGENCIES.