Charitable Activities Section Oregon Department of Justice

Transcription

1 Form CT- For Oregon Charities For Aounting Periods Beginning in: 06 Setion I. General Information. #5 UNITED WAY OF JACKSON COUNTY, INC. 57 EAST MCANDREWS MEDFORD, OR /0/6-06/0/7 Charitale Ativities Setion Oregon Department of Justie 00 SW Market Street VOICE (97) Portland, OR FA (97) Wesite: You an now file reports and pay y redit ard using our online form at paymentportal/aount/login Cross Through Inorret Items and Corret Here: (See instrutions for hange of name or aounting period.) Registration #: Organization Name: Address: City, State, Zip: Phone: Fax: Amended Report? Period Beginning: Period Ending:. Did a ertified puli aountant audit your finanial reords? - If yes, attah a opy of the auditor s report, finanial statements, aompanying notes, shedules, or other douments supplementing the report or finanial statements. Yes No. Is the organization a party to a ontrat involving person-to-person, advertising, vending mahine or telephone fund-raising in Oregon? If yes, write the name of the fund-raising firm(s) who onduts the ampaign(s): Yes No. Has the organization or any of its offiers, diretors, trustees, or key employees ever signed a voluntary agreement with any government ageny, suh as a state attorney general, seretary of state, or loal distrit attorney, or een a party to legal ation in any ourt or administrative ageny regarding haritale soliitation, administration, management, or fiduiary praties? If yes, attah explanation of eah suh agreement or ation. See instrutions. Yes No 5. During this reporting period, did the organization amend its artiles of inorporation, ylaws, or trust douments, OR did the organization reeive a determination letter from the Internal Revenue Servie relating to its tax-exempt status? If yes, attah a Yes No opy of the amended doument or letter. 6. Is the organization easing operations and is this the final report? (If yes, see instrutions on how to lose your registration.) Yes No 7. Provide ontat information for the person responsile for retaining the organization s reords. Name Position Phone Mailing Address & Address DEE ANNE EVERSON EEC. DIRECTOR EAST MCANDREWS RD, MEDFORD, OR 9750 DEEANNE@UNITEDWAYOFJACKSONCOUNTY.ORG 8. List of Offiers, Diretors, Trustees and Key Employees List eah person who held one of these positions at any time during the year even if they did not reeive ompensation. Attah additional sheets if neessary. If an attahed IRS form inludes sustantially the same ompensation information, the phrase See IRS Form may e entered in lieu of ompleting that setion. (Oregon law requires a minimum of three diretors for nonprofit orporations.) Name: Address: Phone: Name: Address: Phone: Name: Address: Phone: (A) Name, mailing address, daytime phone numer and address _***SEE IRS _ FORM*** _ (B) Title & average weekly hours devoted to position (C) Compensation (enter $0 if position unpaid)

2 9. Total Revenue... (From Line (urrent year) on Form 990; Line 9 on Form 990-EZ; Part I, Line a on Form 990-PF; Line 9 on Form 0; or see the CT- instrutions if no federal tax return was prepared or a Form 990-N was filed. Attah explanation if Total Revenue is $) 9.,0,675 Revenue Fee... (See hart elow. Minimum fee is $0, even if total revenue is a negative amount.) Amount on Line 9 Revenue Fee $0 - $,999 $0 $5,000 - $9,999 $50 $50,000 - $99,999 $90 $00,000 - $9,999 $50 $50,000 - $99,999 $00 $500,000 - $999,999 $00 $,000,000 or more $ Net Assets or Fund Balanes at End of the Reporting Period (From Line (end of year) on Form 990, Line on Form 990-EZ, or Part III, Line 6 on Form 990-PF; or see the CT- instrutions to alulate.). 88,8. Net Fixed Assets Used to Condut Charitale Ativities.... (Generally, from Part, Line 0 on Form 990, Line B on Form 990-EZ or Part II, Line on Form 990-PF; or see the CT- instrutions to alulate. See the Ct- instrutions if organization owns inome-produing assets.),8. Amount Sujet to Net Assets or Fund Balanes Fee... (Line minus Line. If Line minus Line is less than $50,000, write $). 87,50. Net Assets or Fund Balanes Fee... (Line multiplied y.000. If the fee is less than $5, enter $ Not to exeed $,00 Round ents to the nearest whole dollar.) Are you filing this report late? Yes No... (If yes, the late fee is a minimum of $ You may owe more depending on how late the report is. See Instrution 5 for additional information or ontat the Charitale Ativities Setion at (97) to otain late fee amount.) Total Amount Due... (Add Lines 0,, and 5. Make hek payale to the Oregon Department of Justie.) Please Sign Here Attah a opy of the organization s federal 990 or other return and all supporting shedules and attahments that were filed with the IRS, exept that Form 990 & 990EZ filers do not need to attah a opy of their Shedule B. Also, if the organization did not file with the IRS or filed a 990-N, ut had Total Revenue of $50,000 or more, or Net Assets or Fund Balanes of $00,000 or more, see the instrutions as the organization may e required to omplete ertain IRS forms for Oregon purposes only. If the attahed return was not filed with the IRS, then mark any suh return as For Oregon Purposes Only." If your organization files IRS Form 990-N (e-postard) please attah a opy or onfirmation of its filing. Under penalties of perjury, I delare that I have examined this return, inluding all aompanying forms, shedules, and attahments, and to the est of my knowledge and elief, it is true, orret, and omplete. Signature of offier Date Title Offier s name (printed) Address Paid Preparer s Use Only Phone Preparer s signature Date Phone MOSS ADAMS LLP STEWART AVENUE, STE 0 MEDFORD, OR 9750 Preparer s name (printed) Address

3 UNITED WAY OF JACKSON COUNTY Finanial Statements For the Year Ended June 0, 07

4 Tale of Contents Independent Auditor s Report Finanial Statements: Statement of Finanial Position Statement of Ativities and Changes in Net Assets Statement of Funtional Expenses 5 Statement of Cash Flows 6 Notes to Finanial Statements 7 7 Page

5 Independent Auditor s Report To the Board of Diretors United Way of Jakson County Medford, Oregon We have audited the aompanying finanial statements of the United Way of Jakson County (the Organization), whih omprise the statement of finanial position as of June 0, 07 and the related statements of ativities and hanges in net assets, ash flows and funtional expenses for the year then ended, and the related notes to the finanial statements. Management s Responsiility for the Finanial Statements Management is responsile for the preparation and fair presentation of these finanial statements in aordane with aounting priniples generally aepted in the United States of Ameria; this inludes the design, implementation and maintenane of internal ontrol relevant to the preparation and fair presentation of finanial statements that are free from material misstatement, whether due to fraud or error. Auditor s Responsiility Our responsiility is to express an opinion on these finanial statements ased on our audit. We onduted our audit in aordane with auditing standards generally aepted in the United States of Ameria. Those standards require that we plan and perform the audit to otain reasonale assurane aout whether the finanial statements are free from material misstatement. T: T: F: NE th St Suite 700 Bellevue WA 9800 An audit involves performing proedures to otain audit evidene aout the amounts and dislosures in the finanial statements. The proedures seleted depend on the auditor's judgment, inluding the assessment of the risks of material misstatement of the finanial statements, whether due to fraud or error. In making those risk assessments, the auditor onsiders internal ontrol relevant to the entity's preparation and fair presentation of the finanial statements in order to design audit proedures that are appropriate in the irumstanes, ut not for the purpose of expressing an opinion on the effetiveness of the entity's internal ontrol. Aordingly, we express no suh opinion. An audit also inludes evaluating the appropriateness of aounting poliies used and the reasonaleness of signifiant aounting estimates made y management, as well as evaluating the overall presentation of the finanial statements. We elieve that the audit evidene we have otained is suffiient and appropriate to provide a asis for our audit opinion. larknuer.om

6 Opinion In our opinion, the finanial statements referred to aove present fairly, in all material respets, the finanial position of the United Way of Jakson County as of June 0, 07 and the hanges in its net assets and its ash flows for the year then ended in aordane with aounting priniples generally aepted in the United States of Ameria. Report on Summarized Comparative Information We have previously audited the Organization s 06 finanial statements, and we expressed an unmodified audit opinion on those audited finanial statements in our report dated Otoer 0, 06. In our opinion, the summarized omparative information presented herein as of and for the year ended June 0, 06, is onsistent, in all material respets, with the audited finanial statements from whih it has een derived. Report on Supplementary Information Our audit was onduted for the purpose of forming an opinion on the finanial statements as a whole. The aompanying supplementary information, onsisting of urrent and gross ampaign results and donor designations on page, is not a required part of the finanial statements and is inluded for the purpose of additional analysis onsistent with industry pratie. Suh information is the responsiility of management and was derived from and relates diretly to the underlying aounting and other reords used to prepare the finanial statements. The information has een sujeted to the auditing proedures applied in the audit of the finanial statements and ertain additional proedures, inluding omparing and reoniling suh information diretly to the underlying aounting and other reords used to prepare the finanial statements or to the finanial statements themselves, and other additional proedures in aordane with auditing standards generally aepted in the United States of Ameria. In our opinion, the information is fairly stated in all material respets in relation to the finanial statements as a whole. Certified Puli Aountants Septemer 0, 07

7 UNITED WAY OF JACKSON COUNTY Statement of Finanial Position June 0, 07 (With Comparative Totals for 06) Assets Current Assets: Cash and ash equivalents $,6 $ 7,776 Funds held for others 9,07,7 Current portion of pledges and grants reeivale, net 09, 0,58 Prepaid expenses Total Current Assets 8,75 7,776 Property and equipment, net,8,755 Nonurrent portion of pledges and grants reeivale, net,0 Investments 77, Assets restrited y donors for long term purposes 7,66 Benefiial interest in assets held y others,96 66,7 Total Assets $ 99,76 $ 9,7 Liailities and Net Assets Current Liailities: Aounts payale and arued liailities $ 6,57 $,7 Funds held for others 9,07,7 Undesignated alloations payale, 5,9 Designations payale 65,96 5,90 Note payale line of redit 0,000 Total Liailities 88,8 65,75 Net Assets: Unrestrited,789,85 Temporarily restrited,70 99,5 Permanently restrited 7, 6,58 Total Net Assets 805,90 777,5 Total Liailities and Net Assets $ 99,76 $ 9,7 See aompanying notes.

8 UNITED WAY OF JACKSON COUNTY Statement of Ativities and Changes in Net Assets For the Year Ended June 0, 07 (With Comparative Totals for 06) Temporarily Permanently Unrestrited Restrited Restrited 07 Total 06 Total Revenues, Gains and Other Support: Current year ampaign results $,58,000 $ $ $,58,000 $,05,6 Current year ampaign results restrited y purpose 9,708 9,708 70,990 Current year ampaign results restrited for time 9,5 9,5 8,05 Gross ampaign results,58,000 59,0,7,0,0,665 Less allowane for unolletale pledges (,9) (,9) (0,776) Less donor designations (66,887) (66,887) (8,57) Total ampaign revenue 97,79 59,0,006,99,079,7 Other revenue 9,9 9,9 7,7 In kind ontriutions,095,095 0,050 Sponsorships for ommunity projets 6,55 6,55,99 Change in value of enefiial interest 8,0 88 8,8 (,900) Net assets released from restritions,97 (,97) Total Revenues, Gains and Other Support,067,55,9 88,0,6,0,98 Alloations and Expenses: Funtional expenses Program servies 88,90 88,90 88,700 Management and general 9,8 9,8 7,975 Fundraising 0,86 0,86 7,66 Total funtional expenses,060,87,060,87,0, Payments to affiliates,9,9,995 Total Alloations and Expenses,07,,07,,,6 Change in Net Assets (6,696),9 88 8,8 (8,5) Net assets, eginning of year,85 99,5 6,58 777,5 805,677 Net Assets, End of Year $,789 $,70 $ 7, $ 805,90 $ 777,5 See aompanying notes.

9 UNITED WAY OF JACKSON COUNTY Statement of Funtional Expenses For the Year Ended June 0, 07 (With Comparative Totals for 06) Total Total Program Management Expenses Expenses Servies and General Fundraising Expenses: Salaries and wages $ 5,695 $ 7,9 $ 56,900 $ 8,509 $ 80,9 Alloations to agenies 97, ,809 08,000 Community projets 7,55,,57,0 86,87 Employee enefits 5,7,899,7 77,58 78,77 Payroll taxes 9,59 5,687,78 9,58,79 Offie rent,5,5,96,599,600 Professional servies,50,99,0 0,9,8 Meals and travel,67,58,586 6,50 0,6 Puli information 0,86 -,6 5,80 6, Supplies,77,5,98 8,66,58 Printing,809,70,56 7,5 7,07 Computer onsulting fees,7, ,60 5,9 Training and onferene,57,086,086 5,9,8 Offie utilities, ,99,765 Dues and fees, ,79,068 Insurane, 67 58,50,7 Bank fees, ,77,76 Telephone, ,996,50 Interest,8 5, Equipment rental, ,5,86 Postage,78,,99 Depreiation ,7,79 Total Expenses $ 88,90 $ 9,8 $ 0,86 $,060,87 $,0, See aompanying notes. 5

10 UNITED WAY OF JACKSON COUNTY Statement of Cash Flows For the Year Ended June 0, 07 (With Comparative Totals for 06) Cash Flows From Operating Ativities: Change in net assets $ 8,8 $ (8,5) Adjustments to reonile hange in net assets to net ash used in operating ativities Change in value of enefiial interest (8,8),900 Depreiation,7,79 (Inrease) derease in operating assets Pledges and grants reeivale,55 (7,87) Prepaid expenses (58) (0) Inrease (derease) in operating liailities Aounts payale and arued liailities (7,76),600 Undesignated alloations payale (,06) (,00) Designations payale,006 (5,80) Net Cash Provided y (Used in) Operating Ativities 7,977 (,6) Cash Flows From Investing Ativities: Proeeds from enefiial interest in assets held y others 69,68 Purhase of investments (7,8) Assets restrited for long term purposes (,6) Net Cash Provided y Investing Ativities 8,87 Cash Flows From Finaning Ativities: Net line of redit ativity (0,000) (5,000) Net Cash Used in Finaning Ativities (0,000) (5,000) Net Change in Cash and Cash Equivalents 06,88 (9,6) Cash and ash equivalents, eginning of year 7,776 7,8 Cash and Cash Equivalents, End of Year $,6 $ 7,776 Supplementary Dislosure of Cash Flow Information: Cash paid for interest $,776 $ 686 See aompanying notes. 6

11 UNITED WAY OF JACKSON COUNTY Notes to Finanial Statements For the Year Ended June 0, 07 (With Comparative Totals for 06) Note Summary of Signifiant Aounting Poliies Nature of Operations The United Way of Jakson County (the Organization) was formed and organized in the State of Oregon to operate as a not for profit entity under Internal Revenue Code Setion 50()(). The Organization's primary ojetive is to moilize aring in order to effet hange via promoting volunteerism, ommunity philanthropy, and ommunity uilding. The Organization engages in fundraising ativities and alloates the ontriuted funds to other not forprofit organizations and for ommunity uilding programs. Sustantially all of the Organization's revenues are derived from fundraising ontriutions in the loal geographi area. The Organization administers a fundraising ampaign to ollet donations for haritale organizations. The Organization has a donor hoie program that allows donors to designate to a memer ageny, to another non affiliated tax exempt ageny, or to oth. The Organization also allows donors to designate to roadly defined areas of servie. Basis of Presentation Net assets, revenues, gains and losses are lassified ased on the existene or asene of donorimposed restritions. Aordingly, the net assets of the Organization and hanges therein are lassified and reported as follows: Unrestrited Net Assets Net assets that are not sujet to donor imposed stipulations. Temporarily Restrited Net Assets Net assets sujet to donor imposed stipulations that will e met either y ations of the Organization or the passage of time. Permanently Restrited Net Assets Net assets sujet to donor imposed stipulations that they e maintained permanently y the Organization. Revenues are reported as inreases in unrestrited net assets unless use of the related asset is limited y donor imposed restritions. Expenses are reported as dereases in unrestrited net assets. Gains and losses on investments and other assets or liailities are reported as inreases or dereases in unrestrited net assets unless their use is restrited y expliit donor stipulation or y law. Expirations of temporary restritions on net assets (i.e., the donor stipulated purpose has een fulfilled or the stipulated time period has lapsed) are reported as relassifiations etween the appliale lasses of net assets. Revenues with donor imposed restritions that are met in the same reporting period are lassified as inreases in unrestrited net assets. Cash and Cash Equivalents The Organization onsiders all highly liquid investments with original maturities of three months or less to e ash equivalents. Funds Held for Others Aounting priniples generally aepted in the United States of Ameria (U.S. GAAP) speifially requires that when Organization reeives assets and agrees to use those assets on ehalf of a speified enefiiary, the Organization must aount for the reeipt of suh assets as if it is holding the funds as an agent. At June 0, 07 and 06, the Organization held funds totaling $9,07 and $,7, respetively, under this type of arrangement. Pledges and Grants Reeivale Unonditional pledges and grants reeivale, less an allowane for unolletile amounts, are reognized as revenues in the period the promise is made and as assets, dereases of liailities, or expenses depending on the form of the enefits reeived. Conditional promises to give are reognized when the onditions on whih they depend are sustantially met. The Organization had one onditional promise to give totaling $9,870 over three years at June 0, 07 with annual payments onditioned upon the donor s annual review of program performane. The Organization had no onditional promises to give at June 0, 06. 7

12 UNITED WAY OF JACKSON COUNTY Notes to Finanial Statements For the Year Ended June 0, 07 (With Comparative Totals for 06) Note Continued The allowane for unolletile pledges is an estimate ased on management's knowledge of historial pledge olletion rates. The allowane for the urrent year ampaign is alulated as a perentage of pledged revenue generated y the ampaign. In addition, an allowane for prior year ampaign pledges not olleted is made ased on management's knowledge of the unpaid amounts. Property and Equipment The Organization reords purhased property and equipment at ost. Donations of property and equipment are reorded as support at their estimated fair value at the date of donation. Suh donations are reported as unrestrited support unless the donor has restrited the donated asset to a speifi purpose. Assets donated with expliit restrition regarding their use and ontriutions of ash that must e used to aquire property and equipment are reported as restrited support. Asent donor stipulations regarding how long those donated assets must e maintained, the Organization reports expirations of donor restritions when the donated or aquired assets are plaed in servie as instruted y the donor. Property and equipment is depreiated using the straight line method over estimated useful lives of three to ten years. Aquisitions of property and equipment in exess of $,000 and with a useful life of three years or more are apitalized. Investments Investments are stated at fair value, with oth realized and unrealized gains and losses reorded in the statement of ativities and hanges in net assets as inreases or dereases in unrestrited net assets, unless their use is temporarily or permanently restrited y expliit donor restritions or law. Investments onsist of ertifiates of deposits that are reported at ost plus arued interest, whih approximates fair value. As of June 0, 07 investments are presented in the statement of finanial position as assets restrited y donors for long term purposes of $7,66 and investments of $77,. Assets restrited y donors for long term purposes As of June 0, 07, assets restrited y donors for long term purposes represented permanently restrited endowment ontriutions, as well as, temporarily restrited unappropriated endowment earnings and are omprised of $7,66 of investments restrited y donors for long term purposes. Designations Payale and Undesignated Alloations Payale The Organization onduts an annual fundraising ampaign from August through Novemer. When a donor makes a ontriution to the Organization and designates a named harity, those ontriutions are reorded y the Organization as designations payale. The designated donation is then redued y a pledge loss allowane of 6 perent and management and fundraising fees on a perentage asis. The designations payale are generally disursed quarterly in July, Otoer, January and April to reipient harities. The Organization honors designations to harities y distriuting a proportionate share of reeipts ased on donor designations. Contriutions to the United Way ommunity fund or an area of servie are alloated among approved programs. The udget for the total alloale amount is determined using the urrent ampaign olletions and pledges less designations, a pledge loss allowane, speifi ageny related expenses, and operating expenses. Volunteers then make reommendations to the Organization s Board of Diretors for amounts to e alloated to programs. Alloation award and agreement letters are sent to the programs, generally in June or July. Alloations to programs are reorded as an undesignated alloation payale as of July following the ampaign year. Undesignated alloations payale to programs are generally disursed monthly eginning in July. 8

13 UNITED WAY OF JACKSON COUNTY Notes to Finanial Statements For the Year Ended June 0, 07 (With Comparative Totals for 06) Note Continued Contriutions Contriutions, whih inlude unonditional promises to give (pledges), are reognized as revenue in the period reeived. When restritions are fulfilled in the same fisal year in whih the ontriution is reeived, the ontriution is reported as unrestrited. Gross Campaign Results Gross ampaign results onsist of funds raised as a result of the Organization s fundraising efforts during the normal ourse of their ampaign. Pledges and payments that are designated y the donor to other nonprofit organizations are inluded in urrent year and gross ampaign results and donor designations in the statement of ativities and hanges in net assets. These totals are presented as supplementary information for the purpose of additional analysis onsistent with industry pratie. In Kind Contriutions Donated assets and servies are refleted as ontriutions in the aompanying statements at their estimated values at the date of reeipt. Contriutions of servies are reognized if the servies reeived reate or enhane a nonfinanial asset or the servies require speialized skills that are provided y individuals possessing those skills. In kind ontriutions reported in the statement of ativities and hanges in net assets for oth the years ended June 0, 07 and 06 inlude ontriuted rent of $,60 In addition, in kind ontriution revenue for the years ended June 0, 07 and 06 also inluded ontriuted advertising and other goods and servies of $9,95 and $8,50, respetively. A sustantial numer of volunteers have donated signifiant amounts of time in the Organization s program servies and in its fundraising ampaign. The finanial statements do not reflet the value of those ontriuted servies eause the riteria for reognition of suh volunteer effort have not een satisfied. Cost Dedutions The Organization has ommitted to and was in ompliane with the Cost Dedution Requirements for Memership Requirement M, as estalished y United Way Worldwide. The standard estalishes uniform rules for deduting resoure development and organizational administration expenses from donor pledges. Federal Inome Tax The Internal Revenue Servie has determined that the Organization is exempt from federal inome tax under Internal Revenue Code Setion 50()() and is not onsidered to e a private foundation; aordingly, no provision has een made for federal inome tax in the aompanying finanial statements. Conentrations The Organization raised gross ampaign ontriutions from one anonymous donor representing 7 perent and perent of gross ampaign results for the years ended June 0, 07 and 06, respetively. Funtional Expense Alloation Diretly identifiale expenses are harged to program and support servies. Expenses related to more than one funtion are harged to programs and support servies ased on the ativity in eah respetive funtion. Management and general expenses inlude those expenses whih are not diretly identifiale with any other speifi funtion ut provide for the overall support and diretion of the Organization. Use of Estimates The preparation of finanial statements in onformity with U.S. GAAP requires management to make estimates and assumptions. These affet the reported amounts of assets, liailities, revenues, and expenses, as well as the dislosure of ontingent assets and liailities. Atual results ould differ from these estimates. 9

14 UNITED WAY OF JACKSON COUNTY Notes to Finanial Statements For the Year Ended June 0, 07 (With Comparative Totals for 06) Note Continued Comparative Amounts for 06 For omparative purposes, the finanial statements inlude ertain prior year summarized information in total ut not y net asset lass. Suh information does not inlude suffiient detail to onstitute a presentation in onformity with aounting priniples generally aepted in the United States of Ameria. Aordingly, suh information should e read in onjuntion with the Organizations finanial statements for the year ended June 0, 06, from whih the summarized information was derived. Susequent Events Management has evaluated susequent events through Septemer 0, 07, the date on whih the finanial statements were availale to e issued. No susequent events were identified for dislosure. Note Property and Equipment The following is a summary of property and equipment, less aumulated depreiation at June 0: Offie furniture and equipment $ 8,7 $ 8,7 Aumulated depreiation (6,855) (5,8) Total Property and Equipment, Net $,8 $,755 Note Pledges and Grants Reeivale Pledges and grants reeivale inlude the following unonditional promises to give as of June 0: Unonditional pledges reeivale due in less than one year $ 6,99 $ 6,5 Less allowane for unolletile pledges (7,867) (,967) Net Pledges Reeivale Due in Less Than One Year $ 09, $ 0,58 Pledges due in one to five years $ $,00 Less allowane for unolletile pledges (6) Less present value disount on long term pledges (5) Net Pledges Reeivale Due in One to Five Years $ $,0 0

15 UNITED WAY OF JACKSON COUNTY Notes to Finanial Statements For the Year Ended June 0, 07 (With Comparative Totals for 06) Note Benefiial Interest in Assets Held y Others The Organization s enefiial interests in trusts and assets held y others inluded the following at June 0: Benefiial interest in assets held y The Oregon Community Foundation $ $,5 Latham Trust,96,68 Total Benefiial Interest in Assets Held y Others $,96 $ 66,7 The Oregon Community Foundation The Oregon Community Foundation (OCF) administered the endowment fund for the enefit of the Organization, under OCF's Endowment Partners Program. The United Way of Jakson County Endowment Fund was a omponent fund of the Oregon Community Foundation. Under terms of the agreement dated May 7, 99 etween OCF and the Organization, OCF had the authority to modify restritions and onditions of the fund agreement under ertain irumstanes, without the approval of the Organization. This authority is referred to as variane power. The Organization had reorded a enefiial interest in funds held y OCF. The Organization transferred endowment and other funds to OCF with no donor oligation to do so and named itself as enefiiary. Aording to the agreement, OCF distriuted an appropriate perentage, as determined y OCF, of the fair value of the fund, at least annually, under its grant perentage payout poliy for permanent funds. The Organization transferred ontriutions to the endowment fund held y OCF as general endowment ontriutions were reeived. For the years ended June 0, 07 and 06, there were no new endowment ontriutions. During the year ended June 0, 07, the Organization requested and reeived distriution of all funds held y OCF to e invested and administered y the Organization. Latham Trust The Organization is the enefiiary of a perpetual haritale trust (the Trust) estalished y Gerald T. Latham in 986. The Organization had an interest of 0 perent as of oth June 0, 07 and 06. The assets of the Trust are managed y Wells Fargo Bank. The Organization typially reeives monthly distriutions from Wells Fargo Bank from the earnings of the Trust. In aordane with U.S. GAAP, the Organization has reognized its interest in the Trust as an asset on the Organization's statement of finanial position. Net realized and unrealized gains and losses related to the Trust are reported as hanges in permanently restrited net assets.

16 UNITED WAY OF JACKSON COUNTY Notes to Finanial Statements For the Year Ended June 0, 07 (With Comparative Totals for 06) Note 5 Fair Value Measurement The Organization applies the U.S. GAAP authoritative guidane for Fair Value Measurements and Dislosures, whih defines fair value, estalishes a framework for measuring fair value and requires ertain dislosures aout fair value measurements. The standard desries three levels of inputs that may e used to measure fair value: Level Quoted pries in ative markets for idential assets or liailities; Level Oservale inputs other than Level pries, suh as quoted pries for similar assets or liailities, quoted pries in inative markets, or other inputs that are oservale or an e orroorated y oservale market data for sustantially the full term of the assets or liailities; or Level Unoservale inputs that are supported y little or no market ativity and that are signifiant to the fair value of the assets or liailities. Following is a desription of the valuation methodologies used for assets measured at fair value. There have een no hanges in the methodologies used at June 0, 07 and 06. Certifiates of Deposit Valued at ost plus arued interest, whih approximates fair value. Benefiial Interest in the Latham Trust The Organization is a enefiiary of a perentage interest in a perpetual haritale trust held y a third party. The Organization's interest in the trust is reorded at the fair value of the Organization's ownership in the trust. This asset is valued using the net asset value (Note ). Benefiial Interest in Assets Held y The Oregon Community Foundation (OCF) The enefiial interest in assets held at The Oregon Community Foundation has een valued, as a pratial expedient, at the fair value of the Organization's share of assets held y The Oregon Community Foundation. This asset is valued using the net asset value (Note ). The underlying investment seurities are exposed to various risks, suh as interest rate, market, and redit risks. Due to the level of risk assoiated with ertain investment seurities and investment ontrats, and the level of unertainty related to hanges in the value of the investment seurities, it is at least reasonaly possile that hanges in risks in the near term ould materially affet aount alanes and the amounts reported in the statement of finanial position and the statement of ativities and hanges in net assets. The following tales present the assets that are measured at fair value on a reurring asis as of June 0 and are ategorized using the three levels of the fair value hierarhy: Fair Value Measurements as of June 0, 07 Level Level Level Total Certifiates of deposit $ $ 50,97 $ $ 50,97 Benefiial interest in the Latham Trust,96,96 $ $ 50,97 $,96 $ 57,69

17 UNITED WAY OF JACKSON COUNTY Notes to Finanial Statements For the Year Ended June 0, 07 (With Comparative Totals for 06) Note 5 Continued Fair Value Measurements as of June 0, 06 Level Level Level Total Benefiial interest in assets held y The Oregon Community Foundation $ $ $,5 $,5 Benefiial interest in the Latham Trust,68,68 $ $ $ 66,7 $ 66,7 The following is a reoniliation of the eginning and ending alanes of reurring fair value measurements reognized in the aompanying statement of finanial position using signifiant unoservale (Level ) inputs for the year ended June 0: Benefiial Interest in Latham Trust Benefiial Interest in Assets Held y OCF Balane, June 0, 06 $,68 $,5 Total realized and unrealized gains 88 8,65 Distriutions and fees (79,889) Balane, June 0, 07 $,96 $ Benefiial Interest in Latham Trust Benefiial Interest in Assets Held y OCF Balane, June 0, 05 $ 0,907 $ 78,75 Total realized and unrealized gains (losses),56 (6,509) Distriutions and fees (0,95) Balane, June 0, 06 $,68 $,5

18 UNITED WAY OF JACKSON COUNTY Notes to Finanial Statements For the Year Ended June 0, 07 (With Comparative Totals for 06) Note 6 Designations Payale and Undesignated Alloations Payale Designations payale and undesignated alloations payale onsist of donor designated ontriutions and United Way alloations to agenies as of June 0 as follows: Donor designations from prior year ampaign $ 0,7 $ 0,997 Donor designations from urrent year ampaign 5,509,9 Total designations payale 65,96 5,90 Undesignated alloations payale to memer agenies from prior year ampaign, 5,9 Total Designations Payale and Undesignated Alloations Payale $ 88,58 $ 78, Note 7 Note Payale The Organization maintains an unseured line of redit in the approved amount of $00,000 with Banner Bank. Under the terms of the loan agreement, the outstanding alane of the line is payale upon demand of the lender. The Organization is required to make monthly payments of interest, and must pay the line to zero for a period of 0 onseutive days at least one during the year. Interest is omputed at the prime rate plus.5 perent, ut not less than 5.00 perent. At June 0, 07 and 06, the interest rate was 5.00 perent. The line of redit has a maturity date of Marh 5, 00, and is renewale annually. There was no outstanding alane on the line of redit at June 0, 07. The outstanding alane on the line of redit at June 0, 06 was $0,00 Note 8 Operating Lease The Organization had a lease agreement with Banner Bank for offie spae eginning June 0 and ending June 05. No renewal took plae during fisal years 06 or 07, though the Organization ontinued to oupy the spae. The Organization is not required to pay rental osts under the lease agreement and reognized in kind ontriutions and related rent expense of $,600 during oth the years ended June 0, 07 and 06. Note 9 Related Party Transations The Organization entered into a professional servies agreement with a memer of the Board of Diretors. During the years ended June 0, 07 and 06, expenditures for development of promotional materials and management onsultations totaled $5,600 and $5,000, respetively.

19 UNITED WAY OF JACKSON COUNTY Notes to Finanial Statements For the Year Ended June 0, 07 (With Comparative Totals for 06) Note 0 Retirement Plan The Organization maintains a defined ontriution retirement plan (the Plan) overing all employees who are at least years of age. There is no minimum servie requirement for employees to reeive employer ontriutions under the Plan. Individual partiipant aounts vest aording to the numer of years of servie redited to eah partiipant. Contriutions to the Plan are made at perent of partiipant s salary. During the years ended June 0, 07 and 06, ontriutions to the Plan totaled $,69 and $0,5, respetively. Note Temporarily Restrited Net Assets Temporarily restrited net assets at June 0 were availale for the following purposes: Pledges reeived from the urrent ampaign for use in a future period, net of dollar designations and allowane for unolletile pledges $,8 $ 7,76 Endowment earnings (Note ) 60,050 Big Idea,0 Jakson County Bike Share program 50, HOPE Chest (rapid response fund for emergeny needs) 6,80, Info Program 7 Total Temporarily Restrited Net Assets $,70 $ 99,5 Net assets were released from donor restritions y inurring expenses satisfying the restrited purposes or y ourrene of other events speified y the donors as follows for the years ended June 0: Prior year ampaign revenue for the use in the urrent year, net of donor designations and an allowane for unolletile pledges $,6 $,90 Jakson County Bike Share program 50,,7 HOPE Chest (rapid response fund for emergeny needs) 6,7 Jane Norris Community Childrens Fund 5,60 Info Program 7 5,7 Net asset transfer (60,050) (6,) Total Net Assets Released From Restritions $,97 $ 0,587 During the year ended June 0, 07, endowment funds previously held at OCF were distriuted to the organization. Aordingly, management identified $60,050 of earnings on the endowment funds transferred that had not een appropriated for expenditure under the Organization s poliies and previously reported as unrestrited. During the year ended June 0, 06 management identified $6, of donor restrited ontriutions previously reported as unrestrited. These amounts are reported as a net asset transfer in the tale aove. 5

20 UNITED WAY OF JACKSON COUNTY Notes to Finanial Statements For the Year Ended June 0, 07 (With Comparative Totals for 06) Note Permanently Restrited Net Assets Permanently restrited net assets are restrited y donors to investments in perpetuity. The inome from the assets an e used to support the Organization's general operations. Permanently restrited net assets onsist of the following as of June 0: Gerald Latham Perpetual Charitale Trust (Note ) $,96 $,68 Geraldine Taylor Estate 9,6 9,6 Alert Relei and Wilson Anderson Memorial,000,000 Campaign ontriutions speified for endowment 8,980 8,980 Total Permanently Restrited Net Assets $ 7, $ 6,58 Interpretation of Relevant Law The Organization has interpreted the Oregon State Uniform Prudent Management of Institutional Funds At (UPMIFA) as making it advisale for the Organization to trak the preservation of the fair value of the original gift as of the gift date of the donor restrited endowment funds asent expliit donor stipulations to the ontrary. As a result of this interpretation, the Organization lassifies as permanently restrited net assets (a) the original value of gifts donated to the permanent endowment, () the original value of susequent gifts to the permanent endowment, and () aumulations to the permanent endowment made in aordane with the diretion of the appliale donor gift instrument at the time the aumulation is added to the fund. The remaining portion of the donor restrited endowment fund that is not lassified in permanently restrited net assets is lassified as temporarily restrited net assets until those amounts are appropriated for expenditure y the Organization in a manner onsistent with the standard of prudene presried y UPMIFA. In aordane with UPMIFA, the Organization onsiders the following fators in making a determination to appropriate or aumulate donor restrited endowment funds: - The duration and preservation of the fund; - The purposes of the Organization and the donor restrited endowment fund; - General eonomi onditions; - The possile effet of inflation and deflation; - The expeted total return from inome and the appreiation of investments; - Other resoures of the Organization; and - The investment poliies of the Organization. Endowment Investment and Spending Poliies The Organization is in the proess of developing poliies in ompliane with UPMIFA, ut has not yet ompleted the approval proess. Until the poliies are offiially adopted y the Board of Diretors, the Organization is retaining all earnings in the aount and delaying any appropriations. Funds With Defiienies From time to time, the fair value of assets assoiated with individual donor restrited endowment funds may fall elow the level that the donor or UPMIFA requires the Organization to retain as a fund of perpetual duration. As of June 0, 07 and 06, no suh defiienies existed. 6

21 UNITED WAY OF JACKSON COUNTY Notes to Finanial Statements For the Year Ended June 0, 07 (With Comparative Totals for 06) Note Continued Endowment net asset omposition y type of fund was as follows at June 0: Temporarily Permanently Unrestrited Restrited Restrited 07 Total 06 Total Donor restrited endowment fund $ $ 60,050 $,6 $ 7,66 $,6 Changes to endowment net assets for the year ended June 0 are as follows: Temporarily Permanently Unrestrited Restrited Restrited 07 Total 06 Total Endowment net assets, eginning of year $ $ $,6 $,6 $,6 Net asset transfer 60,050 60,050 Endowment Net Assets, End of Year $ $ 60,050 $,6 $ 7,66 $,6 7

22 Request a Filing Extension for Annual Reports - Oregon Department of Justie : Charital... Page of 0//07 Request a Filing Extension for Annual Reports Confirmation of Extension Request Please print and retain a opy of the Confirmation of Extension Request for your reords. A printout of the onfirmation serves as proof that your request was sumitted on time in the event questions arise aout the date your extension request was filed. You will not reeive a susequent onfirming reeipt of your extension request. Organization: United Way of Jakson County, In. Registration Numer: New Due Date Requested: Tuesday, May 5, 08 Requestor Name: Moss Adams LLP Requestor april.stith@mossadams.om Relationship to Organization: Aountant Day Time Phone: Timestamp: Tuesday, Otoer, 07 :55 PM Return to Request For Extension form TWEET SHARE SHARE PRINT

23 ** PUBLIC DISCLOSURE COPY ** OMB No Return of Organization Exempt From Inome Tax Form 990 Under setion 50(), 57, or 97(a)() of the Internal Revenue Code (exept private foundations) 06 Department of the Treasury Do not enter soial seurity numers on this form as it may e made puli. Open to Puli Internal Revenue Servie Information aout Form 990 and its instrutions is at Inspetion A For the 06 alendar year, or tax year eginning JUL, 06 and ending JUN 0, 07 B Chek if C Name of organization D Employer identifiation numer appliale: Address hange Name hange Initial return UNITED WAY OF JACKSON COUNTY, INC. Doing usiness as Numer and street (or P.O. ox if mail is not delivered to street address) Room/suite E Telephone numer Final return/ 57 EAST MCANDREWS terminated City or town, state or provine, ountry, and ZIP or foreign postal ode G Gross reeipts $,0,675. Amended return MEDFORD, OR 9750 H(a) Is this a group return Appliation F Name and address of prinipal offier: DEE ANNE EVERSON for suordinates? ~~ Yes No pending SAME AS C ABOVE H() Are all suordinates inluded? Yes No I Tax-exempt status: 50()() 50() ( ) (insert no.) 97(a)() or 57 If "No," attah a list. (see instrutions) J Wesite: H() Group exemption numer K Form of organization: Corporation Trust Assoiation Other L Year of formation: 969 M State of legal domiile: OR Part I Summary Briefly desrie the organization's mission or most signifiant ativities: OUR MISSION IS TO IMPROVE LIVES BY MOBILIZING THE CARING POWER OF JACKSON COUNTY COMMUNITIES. Ativities & Governane Revenue Expenses Net Assets or Fund Balanes Sign Here a Total unrelated usiness revenue from Part VIII, olumn (C), line Net unrelated usiness taxale inome from Form 990-T, line 6a Professional fundraising fees (Part I, olumn (A), line e) ~~~~~~~~~~~~~~ Total fundraising expenses (Part I, olumn (D), line 5) 99, Chek this ox if the organization disontinued its operations or disposed of more than 5% of its net assets. Numer of voting memers of the governing ody (Part VI, line a) Numer of independent voting memers of the governing ody (Part VI, line ) Total numer of individuals employed in alendar year 06 (Part V, line a) 5 6 7a 7 Beginning of Current Year End of Year 9,7. 99,76. 65,75. 88,8. 777,5. 805,9 Under penalties of perjury, I delare that I have examined this return, inluding aompanying shedules and statements, and to the est of my knowledge and elief, it is true, orret, and omplete. Delaration of preparer (other than offier) is ased on all information of whih preparer has any knowledge. Signature of offier DEE ANNE EVERSON, EECUTIVE DIRECTOR Type or print name and title ~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~ Total numer of volunteers (estimate if neessary) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Contriutions and grants (Part VIII, line h) ~~~~~~~~~~~~~~~~~~~~~ Program servie revenue (Part VIII, line g) ~~~~~~~~~~~~~~~~~~~~~ Investment inome (Part VIII, olumn (A), lines,, and 7d) ~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~ Other revenue (Part VIII, olumn (A), lines 5, 6d, 8, 9, 0, and e) ~~~~~~~~ Total revenue - add lines 8 through (must equal Part VIII, olumn (A), line ) Grants and similar amounts paid (Part I, olumn (A), lines -) Benefits paid to or for memers (Part I, olumn (A), line ) Salaries, other ompensation, employee enefits (Part I, olumn (A), lines 5-0) Other expenses (Part I, olumn (A), lines a-d, f-e) Print/Type preparer's name Preparer's signature Date Chek PTIN if Paid APRIL STITH APRIL STITH 0/08/8 self-employed P0509 Preparer Firm's name MOSS ADAMS LLP Firm's EIN Use Only Firm's address STEWART AVENUE SUITE MEDFORD, OR 9750 Phone no May the IRS disuss this return with the preparer shown aove? (see instrutions) Yes No LHA For Paperwork Redution At Notie, see the separate instrutions. Form 990 (06) ~~~~~~~~~~~ ~~~~~~~~~~~~~ ~~~ Total expenses. Add lines -7 (must equal Part I, olumn (A), line 5) ~~~~~~~ Revenue less expenses. Sutrat line 8 from line Total assets (Part, line 6) ~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total liailities (Part, line 6) ~~~~~~~~~~~~~~~~~~~~~~~~~~~ Net assets or fund alanes. Sutrat line from line 0 Part II Signature Blok = = Date Prior Year Current Year,0,66.,0,8. 7,7. 9,9.,08,8.,0, ,00 97, ,756. 9,6 0, 5,78.,0,086.,0,7. 6,

24 Form 990 (06) UNITED WAY OF JACKSON COUNTY, INC Page Part III Statement of Program Servie Aomplishments Chek if Shedule O ontains a response or note to any line in this Part III Briefly desrie the organization's mission: THE MISSION OF THE UNITED WAY OF JACKSON COUNTY, INC. IS TO IMPROVE LIVES BY MOBILIZING THE CARING POWER OF JACKSON COUNTY COMMUNITIES. a Did the organization undertake any signifiant program servies during the year whih were not listed on the prior Form 990 or 990-EZ? If "Yes," desrie these new servies on Shedule O. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization ease onduting, or make signifiant hanges in how it onduts, any program servies? ~~~~~~ If "Yes," desrie these hanges on Shedule O. Desrie the organization's program servie aomplishments for eah of its three largest program servies, as measured y expenses. Setion 50()() and 50()() organizations are required to report the amount of grants and alloations to others, the total expenses, and revenue, if any, for eah program servie reported. ( Code: ) ( Expenses $ 97,805. inluding grants of $ ) ( Revenue $ ) UNITED WAY CONDUCTS AN ANNUAL FUNDRAISING CAMPAIGN TO INVEST CRITICALLY NEEDED RESOURCES IN COMMUNITY IMPACT PROJECTS IN THE AREAS OF EDUCATION, INCOME, HEALTH AND TRANSPORTATION. THESE PROJECTS INCLUDE DAY OF CARING ( PROJECTS IN THE FISCAL YEAR) AND 0 DIFFERENT IMPACT PARTNERSHIPS INCLUDING THE BIG IDEA, 00% HIGH SCHOOL COMPLETION FOR THE CLASS OF 00 IN MEDFORD, EAGLE POINT AND THE ILLINOIS VALLEY. IN ADDITION, VITA (VOLUNTEER INCOME TA ASSISTANCE) BRINGS BACK MORE THAN $00,000 IN EARNED INCOME CREDITS TO LOCAL PEOPLE AND HOPE CHEST IS UNITED WAY'S EMERGENCY CASH ASSISTANCE PROGRAM PARTNERING SOCIAL WORKERS AND CASE MANAGERS TO HELP WITH RENT, UTILITIES, MEDICAL EPENSES AND MANY EMERGENCIES NOT FUNDED BY OTHER NONPROFITS. THESE TWO PROGRAMS WORK TO CREATE FINANCIAL STABILITIZATION AS WELL AS OUR ( Code: ) ( Expenses $ 7,85. inluding grants of $ 97,809. ) ( Revenue $ ) UNITED WAY COLLECTS DONOR DOLLARS TO INVEST FOR IMPACT IN PROGRAMS PROVIDING EDUCATION, INCOME, HEALTH AND TRANSPORTATION PROGRAMS SERVING TWO OUT OF THREE PEOPLE IN JACKSON COUNTY. THIS FISCAL YEAR, UNITED WAY FUNDED SITY TWO PROGRAMS, INCLUDING EVERYTHING FROM PRENATAL CARE TO BEREAVEMENT COUNSELING AND MUCH OF LIFE THAT FALLS IN BETWEEN. DONOR DOLLARS CAN BE DESIGNATED TO A SPECIFIC 50(C) AND UNITED WAY HONORS DONOR CHOICE. FEES ARE WITHHELD FOR FUNDRAISING, ADMINISTRATION AND PLEDGE LOSS. THE ALLOCATIONS PROCESS IS MANAGED BY VOLUNTEERS WHO RECEIVE TRAINING, REVIEW APPLICATIONS, CONDUCT SITE VISITS AND SCORE/EVALUATION EACH APPLICATION AND VISIT. VOLUNTEERS MAKE RECOMMENDATIONS TO THE UNITED WAY BOARD OF DIRECTORS WHO HAVE FINAL APPROVAL OF ALL ALLOCATIONS. ( Code: ) ( Expenses $ inluding grants of $ ) ( Revenue $ ) Yes Yes No No d Other program servies (Desrie in Shedule O.) ( Expenses $ inluding grants of $ ) ( Revenue $ ) 85,659. e Total program servie expenses Form 990 (06) SEE SCHEDULE O FOR CONTINUATION(S) UNITED WAY OF JACKSON COU 6758_

25 Form 990 (06) UNITED WAY OF JACKSON COUNTY, INC Part IV Cheklist of Required Shedules a d e f Is the organization desried in setion 50()() or 97(a)() (other than a private foundation)? If "Yes," omplete Shedule A ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Is the organization required to omplete Shedule B, Shedule of Contriutors? ~~~~~~~~~~~~~~~~~~~~~~ Did the organization engage in diret or indiret politial ampaign ativities on ehalf of or in opposition to andidates for puli offie? If "Yes," omplete Shedule C, Part I Setion 50()() organizations. Did the organization engage in loying ativities, or have a setion 50(h) eletion in effet during the tax year? If "Yes," omplete Shedule C, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes," omplete Shedule D, Part I the environment, histori land areas, or histori strutures? If "Yes," omplete Shedule D, Part II~~~~~~~~~~~~~~ If "Yes," omplete Shedule D, Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes," omplete Shedule D, Part IV Did the organization report an amount for land, uildings, and equipment in Part, line 0? If "Yes," omplete Shedule D, Part VI assets reported in Part, line 6? If "Yes," omplete Shedule D, Part VII Part, line 6? If "Yes," omplete Shedule D, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report an amount for other liailities in Part, line 5? If "Yes," omplete Shedule D, Part ~~~~~~ If "Yes," omplete Shedule D, Part a Did the organization otain separate, independent audited finanial statements for the tax year? If "Yes," omplete Shedule D, Parts I and II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ or more? If "Yes," omplete Shedule F, Parts I and IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ foreign organization? If "Yes," omplete Shedule F, Parts II and IV olumn (A), lines 6 and e? If "Yes," omplete Shedule G, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ and 8a? If "Yes," omplete Shedule G, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ omplete Shedule G, Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Is the organization a setion 50()(), 50()(5), or 50()(6) organization that reeives memership dues, assessments, or similar amounts as defined in Revenue Proedure 98-9? If "Yes," omplete Shedule C, Part III ~~~~~~~~~~~~~~ Did the organization maintain any donor advised funds or any similar funds or aounts for whih donors have the right to provide advie on the distriution or investment of amounts in suh funds or aounts? Did the organization reeive or hold a onservation easement, inluding easements to preserve open spae, Did the organization maintain olletions of works of art, historial treasures, or other similar assets? Did the organization report an amount in Part, line, for esrow or ustodial aount liaility, serve as a ustodian for amounts not listed in Part ; or provide redit ounseling, det management, redit repair, or det negotiation servies? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization, diretly or through a related organization, hold assets in temporarily restrited endowments, permanent endowments, or quasi-endowments? If "Yes," omplete Shedule D, Part V ~~~~~~~~~~~~~~~~~~~~~~~~ If the organization's answer to any of the following questions is "Yes," then omplete Shedule D, Parts VI, VII, VIII, I, or as appliale. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report an amount for investments - other seurities in Part, line that is 5% or more of its total ~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report an amount for investments - program related in Part, line that is 5% or more of its total assets reported in Part, line 6? If "Yes," omplete Shedule D, Part VIII ~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report an amount for other assets in Part, line 5 that is 5% or more of its total assets reported in Did the organization's separate or onsolidated finanial statements for the tax year inlude a footnote that addresses the organization's liaility for unertain tax positions under FIN 8 (ASC 70)? If "Yes," ~~~~ Was the organization inluded in onsolidated, independent audited finanial statements for the tax year? If "Yes," and if the organization answered "No" to line a, then ompleting Shedule D, Parts I and II is optional ~~~~~ Is the organization a shool desried in setion 70()()(A)(ii)? If "Yes," omplete Shedule E ~~~~~~~~~~~~~~ a Did the organization maintain an offie, employees, or agents outside of the United States? ~~~~~~~~~~~~~~~~ Did the organization have aggregate revenues or expenses of more than $0,000 from grantmaking, fundraising, usiness, investment, and program servie ativities outside the United States, or aggregate foreign investments valued at $00,000 Did the organization report on Part I, olumn (A), line, more than $5,000 of grants or other assistane to or for any ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report on Part I, olumn (A), line, more than $5,000 of aggregate grants or other assistane to or for foreign individuals? If "Yes," omplete Shedule F, Parts III and IV ~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report a total of more than $5,000 of expenses for professional fundraising servies on Part I, Did the organization report more than $5,000 total of fundraising event gross inome and ontriutions on Part VIII, lines Did the organization report more than $5,000 of gross inome from gaming ativities on Part VIII, line 9a? a d e f a a Yes Page No 9 Form 990 (06) UNITED WAY OF JACKSON COU 6758_