2014-01-07T10:54:02-06:00 2013-08-31 450250958 EIDE BAILLY LLP 24 2ND AVE SW PO BOX 430 ABERDEEN SD 574020430 990 2012-09-01 237086355 United Way of Northeastern South Dakota Inc UNIT 6052250212 12 4th Avenue SE PO Box 1065 Aberdeen SD 574021065 Tom Agnitsch 6052250212 2014-01-07 1 Melissa White CPA P00851284 6052258783 2013-12-30 2012 2015-11-30 17:44:51Z Tom Agnitsch 12 4th Avenue SE PO Box 1065 Aberdeen SD 574021065 656482 0 X www.uwnesd.org X 1970 SD To conduct annual campaigns to raise funds for the financial needs of various charitable organizations in Northeastern South Dakota. 25 25 2 200 0 0 640288 655557 0 0 49 925 0 0 640337 656482 533748 512026 0 0 99945 99909 0 0 83747 87005 89323 720698 701258 -80361 -44776 304890 268239 12486 12851 292404 255388 X The mission of the United Way of Northeastern South Dakota is to provide support for programs in the health and human service fields which reflect the needs of the area. The United Way will raise funds and establish and evaluate priorities for the distribution of the funds raised.To achieve this mission, United Way of Northeastern South Dakota will:A. Conduct an area wide fundraising campaign.B. Provide a flexible and responsive fund distribution program to member agencies who strive to meet area needs and reflect donor's interests.C. Build and maintain a collaborative partnership with member agencies so that the needs of the area may be served effectively. 0 0 545704 504419 Financial support of forty-five programs through nineteen member agencies less allocations funded through donor donations. These charitable organizations work to solve growing health and human service needs in Northeastern South Dakota, including helping seniors stay active and involved in our communities, helping our youth to build character and learn values, and helping provide emergency services in times of need. 5332 5332 On April 20, 2013, over 150 local college athletes and coaches spent a labor intense day working for nonprofits, communities and schools, contributing approximately $25,000 worth of labor. The organization spearheaded the project finding ten projects based on need and merit. 2275 2275 Provided donated office furniture, equipment, and supplies to local charitable organizations. 553311 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 2 0 1 2 1 0 0 0 0 0 0 0 0 0 0 X 25 25 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Jennifer Klitzke 6052250212 12 4th Avenue SE PO Box 1065 Aberdeen SD 574021065 Joel Swanson 1.00 0.20 X X 0 0 0 David Sandvig 1.00 0.20 X X 0 0 0 Mike Nguyen 1.00 0.20 X X 0 0 0 KC DeBoer 1.00 0.20 X X 0 0 0 Tanya Berndt 1.00 0.20 X X 0 0 0 Jim Kuch 1.00 0.20 X X 0 0 0 Bill McQuillen 0.50 X 0 0 0 Aaron Schultz 0.50 0.20 X 0 0 0 Carmen Meyer 0.50 X 0 0 0 Matt Prehn 0.50 X 0 0 0 Julie Stevenson 0.50 X 0 0 0 Mike Dix 0.50 X 0 0 0 Brian Bjordal 0.50 X 0 0 0 Molly Johnson 0.50 X 0 0 0 Jodi Brown 0.50 X 0 0 0 Dustin Hoekstra 0.50 X 0 0 0 Heath Johnson 0.50 X 0 0 0 Mike Williams 0.50 X 0 0 0 Kevin Burckhard 0.50 X 0 0 0 Rhonda Wade 0.50 X 0 0 0 Stuart Lonning 0.50 X 0 0 0 Rebecca Jirava 0.50 X 0 0 0 Nathan Golz 0.50 X 0 0 0 Deanna Rickrode 0.50 X 0 0 0 Jeff Lee 0.50 X 0 0 0 Dana Oye 0.50 X 0 0 0 Amy Jones 0.50 X 0 0 0 Tom Agnitsch 40.00 X 53783 0 3355 Jennifer Klitzke 40.00 X 32640 0 2833 86423 0 6188 0 0 0 0 0 646769 8788 3283 655557 925 925 656482 0 0 925 512026 512026 93210 34718 30607 27885 6699 2211 2546 1942 9540 9540 8820 1764 4410 2646 10200 2040 5100 3060 542 542 6595 6595 1733 346 867 520 2135 2135 Bad Debt Expense 32098 32098 Campaign expense 15286 15286 Membership dues 726 726 1648 206 1132 310 701258 553311 64200 83747 125147 96481 165079 158714 2484 2484 13092 13092 1732 0 10448 10560 304890 268239 11600 12376 886 475 12486 12851 X 105862 64221 186542 191167 292404 255388 304890 268239 -44776 7760 0 X 0 1 X 0 0 X 634076 725791 712943 640288 655557 3368655 634076 725791 712943 640288 655557 3368655 157439 3211216 3277 909 1806 49 925 6966 7915 109 80 8104 3383725 0.94900 0.94580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13092 13092 0 0 X 615081 7760 7760 607321 49161 49161 656482 652097 0 652097 49161 49161 701258 Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: The Organization is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code of 1986. The Organization is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. The Organization has determined it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990T) with the IRS. The Organization believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Part XI, Line 4b - Other Adjustments: Donor designated contributions not Revenue for GAAP 17,063. Bad debt expense written off against pledge income on financial statements 32,098. Part XII, Line 4b - Other Adjustments: Donor designated contributions not Revenue for GAAP 17,063. Bad debt expense written off against pledge income on financial statements 32,098. 1 Aberdeen Area Senior Center 1303 7 Avenue SE Aberdeen SD 57401 460309674 501(c)(3) 18500 Senior Center Activities and Meals on Wheels Program Aberdeen Family Y 5 S State St Aberdeen SD 57401 460255779 501(c)(3) 127000 Youth, Learning Tree, After the Bell, Camp DreamMakers, and Dolly Parton Imagination Library Programs American Red Cross- Brown County Chapter 1024 S Lawson St PO Box 848 Aberdeen SD 57401 460248745 501(c)(3) 19625 Disaster Services, Services to Armed Forces, Health & Safety Education Programs Boy Scouts- Sioux Council 800 N West Ave Sioux Falls SD 57401 460224599 501(c)(3) 5900 Boy Scouting Programs Boys & Girls Club of Aberdeen 1111 1st Ave SE Aberdeen SD 57401 237062273 501(c)(3) 76000 Education, Center Activities, and KARE Van programs. Child & Adolescent Services System Program 305 S State St Aberdeen SD 57401 363957319 501(c)(3) 29210 Discover Your Child At Home, Birth to 3 Tracking, Flex Funding for Families, and Dental Van Programs. Lutheran Social Services of South Dakota 705 E 41 St Suite 200 Sioux Falls SD 57105 460224731 501(c)(3) 20184 Counseling Center, New Beginnings Center, Consumer Credit Counseling, and Refugee & Immigration Services. Northeastern Mental Health Center 703 3 Ave SE Aberdeen SD 57401 460253936 501(c)(3) 8800 Friends Drop-In Center and Autism Specialty Services Programs. Ride-Line 205 N 4 St Aberdeen SD 57401 466000010 Government 8500 Elderly & Disabled Transportation Assistance Safe Harbor 310 S Kline St PO Box 41 Aberdeen SD 57401 460344310 501(c)(3) 84000 Kids Konnection and Crisis Intervention Programs. The Salvation Army 1003 6 Ave SW PO Box 268 Aberdeen SD 57401 222406433 501(c)(3) 36933 Material Economic Assistance, Area Food Services, Community Center Services, and Emergency & Disaster Services. SPURS PO Box 431 Aberdeen SD 57401 460419119 501(c)(3) 20000 Therapeutic Riding Program. Volunteers of AmericaDakotas 23 6 Ave SW Suite B Aberdeen SD 57401 237353508 501(c)(3) 22900 Family Crisis Intervention Program, Retired Senior Volunteer Program, Foster Grandparent Program, and Northeastern Transitional Living Program. Youth-Adult Partnership of Aberdeen 225 3 Ave SE Aberdeen SD 57401 466000010 Government 5000 Youth Teen Center Activities. Ipswich Tiger Post Community Education Center PO Box 614 Ipswich SD 57451 460450340 501(c)(3) 6000 After School Center and Summer Programs. Horton Community Fund PO Box 50 Britton SD 57430 7519 Help support local community's nonprofit programs 15 1 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: Recipients of United Way dollars must report outcome measurement strategies each year as well as provide up to date audit information. Each grant generally runs for a one year time period. It is the role of the budget/evaluation committee to see that funds raised are wisely, honestly, and efficiently spent. Budget/evaluation committee volunteers represent the community interest, specifically the interests of the contributors on one hand and the recipients of service on the other. The budget/evaluation committee of United Way of Northeastern South Dakota consists of members of the board of directors and community volunteers. These individuals are divided into 4 teams and review agencies providing services in a specified field. The review includes site visits with the agency directors, a review of the financial statements of the agency, program information and other areas of management. The budget/evaluation committee recommends the level of funding for each agency to the full board of directors. The amount of allocations presented does not represent the campaign goal. This process is completed in the spring and early summer of each year. Once the campaign results are able to be projected, the committee will meet again to either increase or decrease allocations. In return for the resources mobilized through the budget/evaluation process, the agencies provide needed information on which to base fund raising requests and encourage contributions. Form 990, Part VI, Section A, line 1 The Executive Committee shall have the primary responsibility for carrying out the policies of the Corporation and other decisions of the Board of Directors and shall direct, control and supervise the president on policy matters. The Officers who together with the immediate past president, the chair of the Publicity Committee, the chair of the Budget/Evaluation Committee, and the campaign chair will comprise the Executive Committee responsible to the Board of Directors for the day-to-day operations of the organization. The chair of the Publicity Committee, the chair of the Budget/Evaluation Committee and the campaign chair may be members of the United Way Board but are not required to be board members. The Executive Director shall be an ex-officio member of the Executive Committee. Authority is hereby granted to the Executive Committee to borrow money for short-term cash flow problems only. The borrowed amount must be signed by two (2) United Way officers. A short term loan, for a period not to exceed sixty (60) days, may be approved only if there is a source of income from normal business such as pledges receivable or ordinary revenues, excluding the Community Emergency (Contingency) Fund. The Community Emergency Fund may not be expended without full Board approval. The Executive Committee shall select no fewer than one (1) member for each vacancy to be filled on the Board. Nominees can be selected only upon a majority vote of the Executive Committee. A secret ballot will be used based upon demand of any member of the committee. The names of the nominees shall be submitted in writing by the secretary of the corporation at least ten (10) days prior to the date of the Board of Directors meeting. Members can only be elected by a majority vote of the Board of Directors. The Executive Committee will be charged with responsibilities dealing with personnel. These will be: A. To develop a policy and procedure for staff salaries. B. To implement a staff evaluation with the approval of the Board of Directors. The staff will be formally evaluated annually by the personnel committee and their supervisors. C. To update personnel policies and job descriptions annually. D. To interview and make recommendations to the Board of Directors of any designated staff hiring. E. To mediate any disputes between staff members and supervisors. F. To ensure the continuation of an ongoing evaluation of staff, the personnel committee will meet on a quarterly basis. During the last quarterly meeting of the personnel committee for the calendar year, on-coming committee members will attend to ensure consistency in the administration of all personnel matters. Form 990, Part VI, Section A, line 6 Any person, partnership, association or corporation contributing money or property to the corporation during an annual fundraising campaign shall thereby become a member of the corporation from the date of that contribution until the commencement of the next annual fund raising campaign. Any person, partnership, association or corporation contributing money or property, that meets the endowment guidelines, to the corporation's permanent endowment fund shall be a member of the corporation for perpetuity. Directors of the corporation shall also be members and the term of their membership shall run from the date of their election to the date their successor has qualified. All such members shall have full voting privileges at the annual or special meeting of the general membership of the corporation. Form 990, Part VI, Section A, line 7a Each member of the corporation shall have one vote at any annual or special meeting and must be present at such meeting in order to vote. Except as provided by law, and except as may from time to time be determined by the Board of Directors, the sole duties of the members shall be to elect persons as directors of the corporation at the annual meeting of the corporation. Form 990, Part VI, Section B, line 11 Tom Agnitsch, Executive Director; Jennifer Klitzke, Administrative assistant; and Jim Kuch, Board Treasurer, reviews the 990. Following their review, the 990 is e-mailed to the full Board of Directors for review. Following their review, the 990 is filed. Form 990, Part VI, Section B, line 12c Board members disclose conflicts of interest annually. The Executive Director and Administrative Assistant review the disclosures and share with committees if the disclosure is deemed a conflict. Board members with a conflict abstain from voting on issues involving the conflict. Form 990, Part VI, Section B, line 15 The Executive Committee of the Board of Directors meets to approve the Executive Director's and Administrative Assistant's salary and benefits. The committee uses information provided by United Way Worldwide. United Way Worldwide has salary research and recommended guidelines for director level positions and above. They are based on the size of United Way organizations and the area of the country which they are located in. Written minutes are taken at the Executive Committee meeting regarding the deliberation of the approval of the Executive Director's and Administrative Assistant's salary and benefits. Neither the Executive Director nor Administrative Assistant is present during these deliberations. This process takes place annually. The approval of the 2013 salary took place in December 2012. Form 990, Part VI, Section C, line 19 The documents are available upon request. United Way of NE SD Foundation PO Box 1065 Aberdeen SD 57402 421568636 Supporting organization of the filing organization SD 501(c)(3) Line 11A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0