2013-04-09T14:29:46-05:00 2012-06-30 720454386 L A CHAMPAGNE & CO LLP 4911 Bennington Avenue Baton Rouge LA 708083153 990 2011-07-01 720447100 Capital Area United Way CAPI 2253832643 700 Laurel Street Baton Rouge LA 708025634 Richard Williams 2253832643 2013-03-20 1 Kim Sanders P00681842 2259251120 2011 2016-02-25 16:41:14Z Richard Williams 700 Laurel Street Baton Rouge LA 708025634 9865281 0 X www.cauw.org X 1955 LA Helping People Improving Communities focused on education, health, income and basic needs. 39 38 48 0 0 0 5025910 9857268 0 0 5724 8013 0 0 5031634 9865281 3902317 6682075 0 0 956720 1746049 0 0 964544 398109 966961 5257146 9395085 -225512 470196 11469879 11789147 331121 181876 11138758 11607271 Helping People - Improving Communities 0 0 6776733 Capital Area United Way is Helping People - Improving Communities in partnership with non-profit agencies who focus their work in the areas of Education, Health, Income and Basic Needs. Partner agencies are evaluated through a rigorous process that includes a financial review, outcomes assessment and an analysis of the agency's use of funding. Over 160 volunteers assess agencies throughout the year to ensure that community dollars are well invested to make the greatest impact. 305000 305000 United Way 2-1-1, operated by the Baton Rouge Crisis Intervention Center, is an information and referral telephone service that helps individuals locate needed services such as an open shelter or warm meal. Trained counselors assist callers by linking them to agencies in the community that can address their particular situation. Counselors are on duty each day and can be reached for information referral assistance by dialing 2-1-1 in the 10-parish area. 427029 Capital Area United leads the community in identifying priority issues in the areas of Education, Income, Health and Basic Needs to help people and improve community and in developing targeted, comprehensive plans for action that will lead to defined and measurable outcomes. United Way convenes strategic partners, facilitates planning and engages community members to give, advocate and volunteer to maximize community resources for greatest impact. 7508762 1 1 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 1 0 1 1 0 0 0 0 1 0 0 0 0 1 0 0 48 0 0 0 0 0 0 0 0 0 X 39 38 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X The Organization 2253832643 700 Laurel Street Baton Rouge LA 708025634 Karen Profita 60.00 X X 195677 0 34827 Christy Reeves 1.00 X 0 0 0 Tobie Craig 1.00 X 0 0 0 Jude Bursavich 1.00 X 0 0 0 Kenneth Riche 1.00 X 0 0 0 Joanie Netterville 1.00 X 0 0 0 Daniel Richard 1.00 X 0 0 0 Scott Berg 1.00 X 0 0 0 Mike Albano 1.00 X 0 0 0 Gerald Garrison 1.00 X 0 0 0 Jeff Wright 1.00 X 0 0 0 Michele Crosby 1.00 X 0 0 0 Tara Wicker 1.00 X 0 0 0 Jay OBrien 1.00 X 0 0 0 Bob Jacobs 1.00 X 0 0 0 Ryan Elliott 1.00 X 0 0 0 Brian Haymon 1.00 X 0 0 0 Ruthie Golden 1.00 X 0 0 0 Melanie Bueche 1.00 X 0 0 0 A Todd Caruso 1.00 X 0 0 0 Jere Ducote 1.00 X 0 0 0 Dr Ernie Hughes 1.00 X 0 0 0 Adam Knapp 1.00 X 0 0 0 Conville Lemoine 1.00 X 0 0 0 Walter Monsour 1.00 X 0 0 0 Whitney Vann 1.00 X 0 0 0 Ann Wilkinson 1.00 X 0 0 0 Verge Ausberry 1.00 X 0 0 0 Victor Gregoire 1.00 X 0 0 0 Paul Stratford 1.00 X 0 0 0 Michael Anderson 1.00 X 0 0 0 Sherrie Despino 1.00 X 0 0 0 Les Gatz 1.00 X 0 0 0 Kwesi Gilbert 1.00 X 0 0 0 Stewart Gordon 1.00 X 0 0 0 W Joe Kelly 1.00 X 0 0 0 Stephen Lousteau 1.00 X 0 0 0 Terrie Sterling 1.00 X 0 0 0 Richard Williams 60.00 X 0 0 0 Eric Olson 1.00 X 0 0 0 195677 0 34827 1 0 1 0 0 9857268 128070 9857268 8013 8013 9865281 8013 0 0 6682075 6682075 195267 27337 142545 25385 1100594 410664 272131 417799 137293 46405 43934 46954 209047 70658 66895 71494 103848 35101 33231 35516 90219 30494 28870 30855 33850 11441 10832 11577 37882 12804 12122 12956 89368 89368 160399 54215 51328 54856 20331 6872 6506 6953 19930 6736 6378 6816 94354 94354 44759 44759 Campaign Supplies & Oth 176696 46642 44158 85896 Equipment Rental & Repa 96637 32663 30924 33050 Telephone and Communica 37242 12588 11917 12737 Other expenses 28663 9686 9173 9804 36631 12381 11722 12528 9395085 7508762 921779 964544 5374449 5196653 1043784 1050674 4417164 4861689 128980 201398 24306 28946 806013 628382 207356 177631 273840 272156 11469879 11789147 329193 179948 1928 1928 331121 181876 X 8731929 1314905 2353922 10239459 52907 52907 11138758 11607271 11469879 11789147 X 470196 -1684 X X 0 1 1 X 0 X 11159578 11290752 13019041 14214083 9857268 59540722 11159578 11290752 13019041 14214083 9857268 59540722 587811 58952911 141703 32013 291 20009 8013 202029 59742751 0.98680 0.97680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 273840 -1684 272156 257869 15971 273840 234236 0 23633 257869 205939 2890 25407 234236 0.80560 0.19440 0 0 258884 130707 128177 547129 497675 49454 177631 9865281 9395085 470196 -1684 -1684 468512 9274373 -1684 -613123 -614807 9889180 -23899 -23899 9865281 8669246 -725839 -725839 9395085 0 9395085 Description of Uncertain Tax Positions Under FIN 48: Part X: Capital Area United Way is a nonprofit corporation which has qualified as such under sections 501(c)(3) and 170(b)(A)(vi) of the Internal Revenue Code and is not subject to federal or state income taxes. Capital Area United Way apply the standards in FASB ASC 740-10 in accounting for uncertainty in income taxes. Part XII, Line 2d - Other Adjustments: Net donor designations -613,123. Net donor designations payments Part XII, Line 4b - Other Adjustments: Contributions applicable to previous allocation periods -23,899. Part XIII, Line 2d - Other Adjustments: Donor designations -673,540. Pension liability adjustment -52,299. Part XII line 4b and Part XIII line 4b are Donor Designations. Part XI line 4 is unrealized gain from BRAF investment. 1 See Attached Schedule 6544200 Allocations Capital Area United Way distributes allocations to existing eligible partner agencies. The allocations and designations awarded to agencies are used at their discretion for their funded programs. No grants are distributed which would require an accounting by the agency after the distrubution, however there are agreed upon performance standards that must be met for continued eligiblity. X X X X 0 0 0 0 0 0 0 0 0 Karen Profita 195677 0 0 0 0 0 34827 0 0 0 230504 0 0 0 Bob Jacobs Board member Bob Jacobs, YMCA of the Capital Ares, is the Partner Agency Representative on the Capital Area United Way Board of Directors. The Partner Agency Representative is not involved in agency allocation decisions made by the Board of Directors, per recusal from allocation voting. 0 Conville Lemoine Board member Capital Area United Way holds a Certificate of Deposit with the Bank of St. Francisville, of which Conville Lemoine is president. The Certificate of Deposit, in the amount of $252,402, was purchased under normal terms and conditions extended to all customers. 0 Stephen Lousteau Board member Capital Area United Way holds a Certificate of Deposit with the Capital One Bank, of which Stephen Lousteau is the Baton Rouge Market President. The Certificate of Deposit, in the amount of $101,301, was purchased under normal terms and conditions extended to all customers. 0 Les Gatz Board member Capital Area United Way holds a Certificate of Deposit with the Hancock Bank, of which Les Gatz is Vice President. The Certificate of Deposit, in the amount of $146,890, was purchased under normal terms and conditions extended to all customers. 0 X value on transfer date X Advertising 9 89368 fair value on received date 0 0 0 Form 990, Part VI, Section A, line 7a Bob Jacobs, Agency Board Representatives, is elected by the agencies. Form 990, Part VI, Section B, line 11 The finance committee reviews the tax return and presents the return to the full board for review. Form 990, Part VI, Section B, line 12c Individuals noted in Question 12b are required to sign the "Conflict of Interest Policy" annually and to disclose interests that would give rise to conflicts Form 990, Part VI, Section B, line 15a As per Capital Area United Way's Bylaws the Board employs the Chief Executive Officer who serves as the President of the Corporation. The Executive Committee has an employment contract with the President and CEO which includes key terms of employment, frequency of review, potential for salary adjustments and limits on discretionary bonus opportunities. Proposed compensation adjustments are based on performance and comparative compensation survey information. Changes to compensation for the President and CEO are presented by the Executive Committee for approval by the full Board of Directors. Form 990, Part VI, Section C, line 19 Governance documents and the Conflict of Interest Policy are made available to the public upon request. Financial Statements are available upon request. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Net unrealized losses on investments: -1,684. Part XI, Line 12: Advertising and promotions consists of $89,368 in-kind media support. The remaining balance of $38,702 is event sponsorship underwritten by corporation to ensure that Capital Area United Way incurred minimal out-of-pocket costs. These donations are also included in contributions revenue. Part VIII, Line 12 and Part IX, Line 25: Capital Area United Way computes its fundraising and management and general expense ratio as recommended in "Functional Expenses and Overhead Reporting Standards for United Way (Revised in 2004)". These standards adopt the use of the net campaign results method in addition to obtaining data from Form 990 to calculate overhead, The numerator includes fundraising and management and general expenses as well as "payments to affiliates." The IRS has determined that the nature of the relationship between United Way of America and the local United Way of America constitute payments to affiliates. Fundraising costs include marketing and communication expenses. Under the standard, fund distribution (community investment) expenses are considered program expenses and are not included in the ratio. Numerator: Management and general, Part IX, Line 25 + Fundraising, Part IX, Line 25 Denominator: Total campaign and all other revenue sources, Part VIII, Line 12 Numerator: $921,779 + $964,544 Denominator: $9,786,333 Overhead ratio: 19.28% Components of overhead ratio WITHOUT donated goods and services Numerator: $921,779 + $836,474 Denominator: $9,658,263 Overhead ratio: 18.20% Volunteer United 700 Laurel Street Baton Rouge LA 70802 Is dedicated to helping people deliver creative solutions to the community LA 501(c)(3) Capital Area United Way 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 VolunteersUnited D 173429 VolunteersUnited N 152344