2023-10-31T16:50:37-05:00 2022-12-31 450250958 Eide Bailly LLP 1730 Burnt Boat Loop Ste 100 Bismarck ND 585030886 990 2022-01-01 410810008 United Way of Cass-Clay UNIT 7012375050 4351 23rd Avenue South Fargo ND 58104 Karla Isley President and CEO 7012375050 2023-10-26 1 Karla Isley 999009999 1 Lisa Chaffee CPA P00193453 7012551091 2023-10-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Karla Isley 4351 23rd Avenue South Fargo ND 58104 6119061 0 X www.unitedwaycassclay.org X 1958 ND We improve lives by activating resources to solve complex community issues and create lasting social change. 12 12 21 1300 0 0 5416511 5521426 15250 63983 79340 76714 20975 51903 5532076 5714026 3446098 3617351 0 0 1357336 1507105 0 0 628732 671230 676087 5474664 5800543 57412 -86517 8673446 8411556 268980 371058 8404466 8040498 X We improve lives by activating resources to solve complex community issues and create lasting social change. 0 1 4718004 3491729 United Way of Cass-Clay (United Way) improves lives by activating resources to solve complex community issues and create lasting social change. We seek to make measurable progress toward increasing access and reducing barriers for underserved, at-risk, and vulnerable individuals, and families to achieve our Bold Community Goals:-Prevent Hunger & Homelessness-Prepare Children to Succeed-Strengthen FamiliesUltimately, these goals collectively help to lift families out of poverty. By focusing on our Bold Goals, we look to improve lives and create a better tomorrow for everyone in Cass County, ND, and Clay County, MN. We do this by increasing access and reducing barriers to much needed supports and services including stable housing, living-wage employment, mental health services for students, and providing affordable, quality childcare. Bold Goal 1 - Prevent hunger for families and children- Prevent homelessness for youth and families with childrenWhy we invest: We know a family in poverty cannot reach success without stable housing and can't be healthy without access to nutritious food. At United Way we are working with local experts to find root causes to both homelessness and hunger to keep families and children from ever experiencing these traumas. We also provide funding to shelters and food pantries, with a focus on all family needs to try to break their cycle of poverty for good. The Issue:- Approximately 1,000 people experience homelessness on any given night in our community- Last year, of those experiencing homelessness in our community, approximately 20% were children- Of the approximately 16,000 people experiencing food insecurity in our community, 37% are childrenThe Results: - 12,559 families received food assistance (over 4.5m pounds) - 1,881 individuals prevented from homelessness (of which 75% maintained housing) - 242,688 meals served to children on weekends and during the summer - $443,128 saved through the Housing Navigation Program Spotlight: The Housing Navigation Program has seen tremendous success in housing families who have experienced chronic homelessness and keeping them housed with collaborative, comprehensive supports and resources. Not only is the program the right thing to do for families, but it has also saved our community over $2.3 million in community services such as detox admissions, ambulance transports, jail time, emergency room visits, and emergency shelter stays. Bold Goal 2 - Children enter school ready to succeed- Students are successful as they progress through school and upon graduation are ready for their next stage in life like post-secondary education, workforce, armed services, etc.Why we invest: We believe our community's kids deserve to have the support they need to reach their full potential. We know children who have high-quality, early childhood education and enter kindergarten socially, emotionally, and academically ready have a higher chance of being successful throughout school and graduating. This important milestone helps children reach adulthood with every choice and opportunity available to them. The Issue:- 1 in 7 children under 5 live in poverty - Only 37% of children under 4 are enrolled in early education - Children in poverty are 3x more likely to experience poverty as adultsThe Results: - 454 children enrolled in high-quality, early childhood education - 1,679 children received extra support, outside of school, such as mentorship, tutoring, reading support, and after school programs- 285 children received mental health support at school - 6,000+ children received backpacks during the School Supply Drive Spotlight: By placing dedicated resources at local schools, we are helping children in poverty access services like mental health, food, safe homes, early education, and more - right where they are. This helps ensure barriers like transportation or parents' work schedules don't stop children from accessing the services they need. Because when we change the outcome for a child in poverty, we change that family for generations. Bold Goal 3- Increase employment and income to family-sustaining levels- Increase family and social support necessary to maintain independenceWhy we invest: United Way focuses on a two-generation model to provide opportunities for low-income families to obtain family sustaining employment and build the support systems and social capital needed to thrive. Research shows that a focus on a two-generational model improves outcomes for children and parents and can stop the cycle of generational poverty. Getting and staying out of poverty is not easy. Not having access to, or the skills to maintain things such as housing, a job, education, stable mental health, food, transportation, basic needs, childcare, a bank account, credit, language, etc., can collectively keep a family from rising above poverty and finding a better life for themselves.The Issue: - 1 in 9 people (in our community) live in poverty - Poverty is a family of 4 living on less than $27,750 a year - Over 2,000 New Americans lack English language proficiency The Results: - 589 individuals secured employment - 2,000+ families accessed supportive services- 100 individuals attended English Language Learner (ELL) classes- 6,300+ rides provided through TapRide (an on-demand, public transportation that helps people access jobs at the Fargo Industrial park) Spotlight: Most parents in poverty have goals and dreams of being able to provide for their family, but don't have the support to take the next step and move forward. United Way supported community partners in establishing workforce navigators, called Career Coaches. These caring, knowledgeable advocates provide the guidance to obtain and maintain jobs and reduce the barriers that can disrupt their success. 41255 63983 35 Under 35 Leadership Program:United Way of Cass-Clay's 35 Under 35 Women's Leadership Program's mission is to inspire local women to make a difference, help them realize their leadership skills and energize their collective power as women in our community. Since 2009, 490 local women have participated in the leadership program. Participants meet monthly to focus on various issues pertinent to young leaders. Each session is led and presented by local leaders and includes training and discussion as well as goal setting, communication, personal growth, board leadership, public speaking, conflict management, and several additional leadership topics.Employers of United Way 35 Under 35 Women's Leadership Program participants benefit greatly from the experience. Participants are able to: -Connect with a diverse network of dynamic young women and local leaders-Expand knowledge of the community and opportunities to serve in leadership positions-Become re-energized, motivated, and equipped to sharpen their skill set-Gain confidence and skills to lead in current and future positions at their companies/organizationsWomen UNITED Leadership Team:The Women UNITED Leadership Team is a powerful network of women who strengthen our community through an investment of:-Community service-Fundraising-LeadershipThe United Way Women UNITED Leadership Team is comprised of twelve members living and or working in Cass-Clay counties, to create a diverse group of women with varying leadership capabilities, careers, and backgrounds. The Women's UNITED Leadership Team is dedicated to supporting United Way's work across our Bold Goals, with all fundraising from Women UNITED events benefitting local families and children living in Cass or Clay Counties.Emerging Leaders Program:Emerging Leaders is a network of community-minded professionals who are working together to give, connect, build skills and volunteer to lead the change for a better tomorrow for our community. Nearly 900 members strong, Emerging Leaders have access to professional development events where local people can come together and grow as leaders to affect change for decades to come. 140678 125622 School Supply Drive:2022 marked the 24th year of the annual School Supply Drive, which provides students in need with a new backpack filled with supplies so they can start the school year confident, ready to learn and prepared to succeed. In 2022, 6,000 local students were equipped with a backpack and set of school supplies thanks to the generosity of our community! Students enrolled in every school district across Cass & Clay Counties received backpacks and more than 675 volunteers helped in collecting supplies, preparing backpacks, and distributing them to students in our community. Home for Good:Every day, United Way helps individuals and families stop the cycle of homelessness. This year we invited the community to help welcome families home - for good.Through the support of community donations, 120 Home for Good baskets were provided to individuals and families in our community who were once homeless, but with the help of our community partners had the opportunity to obtain stable housing.As people transition out of homelessness, they are often starting over, and many are moving into their new home with little to no personal or household items. United Way Home for Good baskets are designed to provide basic household necessities and the essential supplies needed to help them be successful. Imagination Library:United Way has enjoyed supporting Dolly Parton's Imagination Library for over 15 years. Starting in January of 2020 United Way is no longer accepting new registrations for the program but will continue to honor and maintain all prior registrations. Those enrolled in the program receive a free book in the mail each month to help spark a love for reading. In 2022, 34,680 books were distributed to approximately 2,969 local children monthly. Additionally, United Way is proud to sponsor the following community programs:-Since 2014, United Way has invested $10,000 annually to two Volunteer Income Tax Assistance (VITA) programs. It's more than providing people with education and resources about financial stability; it's giving them support and encouragement and creating connections in our community. In 2022, 1,014 individuals received services and had tax returns completed. Overall, federal and state refunds totaled $2,400,814 with a savings in tax preparation services of $228,150. 4899937 1 1 0 0 0 0 0 0 0 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 1 0 0 0 0 0 0 0 0 1 7 0 1 21 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 12 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X X Karla Isley 7012375050 4351 23rd Avenue South Fargo ND 58104 Karla Isley President & CEO 50.00 X 168527 0 5689 Summer Hanson - Director of Finance & Administration (Jan-Aug) 32.00 X 58313 0 5831 Heide Delorme - Director of Finance & Administration (Aug-Dec) 45.00 X 33000 0 1959 Jeff Schatz - Chair (Jan-Mar)/Board Member (Apr-Dec) 2.00 X X 0 0 0 Kelly Dawson - Chair Elect (Jan-Mar)/Chair (Apr-Dec) 2.00 X X 0 0 0 Tiffany Lawrence - Vice Chair (Jan-Mar)/Chair Elect (Apr-Dec) 2.00 X X 0 0 0 Mike Arntson - Board Member (Jan-Mar)/Vice Chair (Apr-Dec) 2.00 X X 0 0 0 Stacie Heiden Treasurer 2.00 X X 0 0 0 Lisa Borgen Past Chair (Jan-Mar) 2.00 X X 0 0 0 Lori Schwartz Board Member 1.00 X 0 0 0 Lynn Johnson Board Member 1.00 X 0 0 0 Kimberly Busch Board Member 1.00 X 0 0 0 Randy Gerhold Board Member 1.00 X 0 0 0 Dan Dougherty Board Member (Jan-Mar) 1.00 X 0 0 0 Danielle Paulus Board Member (Jan-Mar) 1.00 X 0 0 0 Erik Hatch Board Member (Jan-Mar) 1.00 X 0 0 0 Joanna Slominski Board Member (Jan-Mar) 1.00 X 0 0 0 Ashton Hansen Board Member (Mar-Dec) 1.00 X 0 0 0 Julie Whitney Board Member (Mar-Dec) 1.00 X 0 0 0 Jay Lies Board Member 1.00 X 0 0 0 259840 0 13479 1 0 1 0 0 47046 5474380 64306 5521426 Program Fees 900099 32618 32618 Program Events 900099 31365 31365 63983 45406 45406 405299 373991 31308 31308 31308 82947 47046 31044 51903 51903 5714026 63983 0 128617 3617351 3617351 277222 149905 81969 45348 941762 595522 92315 253925 67045 42471 6918 17656 93321 58151 11439 23731 127755 78361 17842 31552 80 64 6 10 18592 14810 1366 2416 9146 9146 5749 4580 422 747 51858 18495 50 33313 60088 24485 6599 29004 135146 82894 18875 33377 70446 45672 9810 14964 3715 1410 37 2268 74368 74368 76331 51524 10607 14200 12521 7680 1749 3092 Event/Facitilies 117150 117150 Staff Development 14233 8730 1988 3515 Volunteer Recognition 5847 4151 370 1326 Dues 3419 1915 366 1138 17398 17398 5800543 4899937 271874 628732 2269787 2647137 2910539 2523357 6361 14266 1250 0 2395308 290368 2166458 2104940 1319051 1103861 0 17995 8673446 8411556 29696 51107 137697 228916 65000 36620 36587 54415 268980 371058 X 4506116 4434867 3898350 3605631 8404466 8040498 8673446 8411556 -86517 -277451 0 X 0 1 X 1 0 X 5754940 7027506 6122959 5416511 5521426 29843342 5754940 7027506 6122959 5416511 5521426 29843342 127945 29715397 29381 52581 55168 58506 45406 241042 30084384 401787 0.98770 0.99060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 119738 300 -19631 100407 106049 1300 12389 119738 94124 650 11275 106049 77851 860 15413 94124 80881 1560 -4590 77851 0.00000 0.72904 0.27096 1 0 418183 418183 1577657 80986 1496671 213423 64034 149389 186045 145348 40697 2104940 Construction Payable 36587 Finance Lease Liability 17828 54415 X 5200444 -277451 139127 -265692 -404016 5604460 109566 109566 5714026 5564412 139127 -109566 29561 5534851 265692 265692 5800543 Part V, Line 4: Interest from the UWCC Legacy endowment fund will be used to: fund special UWCC grants or initiatives to address emerging issues, direct funds to address the root causes of the communities most serious problems, support the campaign if annual gift is endowed, endowed gift designated to a specific area of interest, support the operating costs of UWCC so that a higher percentage of the annual campaign gifts go towards community investment. Part X, Line 2: 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 2d - Other Adjustments: Grants reclassified from revenues on Form 990 -256,546. Investment fees reclassed from revenue on Form 990 -9,146. Part XI, Line 4b - Other Adjustments: Special event expense reclassed to revenue on Form 990 -7,584. Special event expenses in revenue reclassed to expense on Form 990 117,150. Part XII, Line 2d - Other Adjustments: Special event expense reclassed to revenue on Form 990 7,584. Special event expenses in revenue reclassed to expense on Form 990 -117,150. Part XII, Line 4b - Other Adjustments: Grants reclassified from revenues on Form 990 256,546. Investment fees reclassed from revenue on Form 990 9,146. Women United Luncheon 74425 30124 44301 8319 8843 872 United for Kids Golf Scramble 55568 16922 38646 6808 4084 2118 129993 47046 82947 15127 12927 2990 31044 51903 1 Afro American Development Association PO Box 1226 Moorhead MN 56561 472210302 501(c)(3) 95000 0 Support Agency Programs Boys & Girls Clubs of the Red River Valley 2500 18th St S Fargo ND 58103 450316132 501(c)(3) 53133 0 Support Agency Programs CAPLP Lakes and Prairies Community Action Partnership Inc 891 Belsly Blvd Moorhead MN 56560 410905871 501(c)(3) 309584 0 Support Agency Programs Churches United 1901 1st Ave N Moorhead MN 56560 411594892 501(c)(3) 90329 0 Support Agency Programs Emergency Food Pantry 1101 4th Avenue North Fargo ND 58102 510138107 501(c)(3) 31158 0 Support Agency Programs Fargo Cass Public Health 1240 25th St S Fargo ND 58103 456002069 Government 34000 0 Support Agency Programs Fargo Public Schools Fargo Adult Learning Center 1305 9th Ave S Fargo ND 58103 456000294 Other exempt entity 50000 0 Support Agency Programs Fargo Union Mission Inc New Life Center 1902 3rd Ave N Fargo ND 58102 450228056 501(c)(3) 50866 0 Support Agency Programs FirstLink 4357 13th Ave S Ste 107L Fargo ND 58103 410419491 501(c)(3) 70000 0 Support Agency Programs FM Coalition to End Homelessness 417 Main Ave Ste 208 Fargo ND 58102 412198589 501(c)(3) 40000 0 Support Agency Programs Great Plains Food Bank 1720 3rd Ave N Fargo ND 58102 472229589 501(c)(3) 121314 0 Support Agency Programs Immigrant Development Center 810 4th Avenue South 100 Moorhead MN 56560 203368647 501(c)(3) 132000 0 Support Agency Programs Legal Services of North Dakota 112 North University Ave Suite 220 Fargo ND 58102 450336235 501(c)(3) 45000 0 Support Agency Programs Legal Services of Northwest Minnesota 1015 7th Ave N Moorhead MN 56560 411291705 501(c)(3) 30000 0 Support Agency Programs Moorhead Area Public Schools 2410 14th St S Moorhead MN 56560 416008721 Other exempt entity 100000 0 Support Agency Programs Nexus-Path Family Healing 1202 Westrac Drive Suite 400 Fargo ND 58104 912159746 501(c)(3) 72000 0 Support Agency Programs Northern Cass Public School District Agency 16021 18th St SE Hunter ND 58048 911762623 Other exempt entity 25000 0 Support Agency Programs Presentation Partners in Housing (PPiH) 219 7th St S Fargo ND 58103 530196617 501(c)(3) 375078 0 Support Agency Programs Rape and Abuse Crisis Center 317 8th St N Fargo ND 58102 411310289 501(c)(3) 202146 0 Support Agency Programs Red River Children's Advocacy Center 100 South 4th St Ste 302 Fargo ND 58103 201095721 501(c)(3) 101195 0 Support Agency Programs Rural Enrichment and Counseling Headquarters (REACH) 421 5th St Hawley MN 56549 411716149 501(c)(3) 25125 0 Support Agency Programs Solutions Behavioral Healthcare Professionals Inc 1547 30th Ave South Moorhead MN 56560 411949975 501(c)(3) 65000 0 Support Agency Programs South East Education Cooperative (SEEC) 1305 9th Ave S Fargo ND 58103 475548763 501(c)(3) 80000 0 Support Agency Programs SouthEastern North Dakota Community Action Agency 3233 S Univ Dr Fargo ND 581046221 456014870 501(c)(3) 105499 0 Support Agency Programs The Village Family Service Center 1201 25th St S Fargo ND 581069859 450226423 501(c)(3) 150121 0 Support Agency Programs TNT Kid's Fitness & Gymnastics Academy 2800 Main Ave Fargo ND 58103 203459549 501(c)(3) 30301 0 Support Agency Programs Vocational Training Center (VTC) 2532 University Drive S Fargo ND 58103 450277254 501(c)(3) 45000 0 Support Agency Programs West Fargo Public Schools Agency 207 W Main Ave West Fargo ND 58078 456000298 Other exempt entity 100081 0 Support Agency Programs YMCA of Cass and Clay Counties 400 1st Ave S Fargo ND 58103 450232096 501(c)(3) 300543 0 Support Agency Programs Youthworks 1330 18th Ave S Fargo ND 581034871 460345922 501(c)(3) 65097 0 Support Agency Programs YWCA Cass Clay 4650 38th Ave S Suite 110 Fargo ND 58104 450226435 501(c)(3) 242131 0 Support Agency Programs Missouri Slope Areawide United Way 515 N 4th St Bismarck ND 58501 450387741 501(c)(3) 18388 0 Support Agency Programs Greater Twin Cities United Way 404 S 8th St Minneapolis MN 55404 411973442 501(c)(3) 23740 0 Support Agency Programs United Way of Valley of the Sun 3200 E Camelback Rd Suite 375 Phoenix AZ 850182328 860104419 501(c)(3) 9476 0 Support Agency Programs United Way of West Central Minnesota PO Box 895 Willmar MN 56201 410844871 501(c)(3) 9190 0 Support Agency Programs Richland Wilkin Community Foundation 225 5th St N Breckenridge MN 56520 450335679 501(c)(3) 9260 0 Support Agency Programs Souris Valley United Way 1941 4th St SW Minot ND 58701 450308679 501(c)(3) 6907 0 Support Agency Programs United Way Of Douglas & Pope Counties PO Box 1148 Alexandria MN 56308 237450908 501(c)(3) 6745 0 Support Agency Programs 34 4 Part I, Line 2: In addition to our dedicated staff positions, volunteers play an important role in ensuring dollars entrusted to United Way are leveraged to their maximum capacity by evaluating programs' client outcomes, alignment with the United Way strategy, and the overall impact on the community. Once a Notice of Funds Available has been published for an applicable grant cycle, all submitted Letters of Intent (LOIs) are reviewed by the volunteer Community Investment Committee (CIC). Along with reviewing each submitted LOI, the CIC will conduct on-site visits with each organization. Following this review, the CIC will invite applicants to submit a full Request for Proposal (RFP) based on eligibility criteria, alignment with United Way's goals and strategies, and their demonstrated ability to measure performance indicators. Once applicants have submitted the RFP, United Way will organize volunteers to conduct a panel review where volunteers review proposals, tour applicants' facilities, and gain further information and perspective on the specific programming. These volunteers will make an initial funding recommendation based on their review of the proposals utilizing an evaluation rubric to guide scoring of RFPs and the conducted site visits. Following the panel reviews of all submitted RFPs, the CIC will convene to review all individual panel recommendations and make a final funding recommendation to the Board of Trustees. The process concludes with the Board of Trustees, who makes final funding decisions. Additionally, each of our funded community partners must submit impact reporting at least twice a year. These reports include, but are not limited to, shared performance measures, program outcome reports, client demographics, and impact stories. United Way staff review and aggregate submitted shared performance measures which are presented to the Board of Trustees for review and shared with the community through our Annual Report. X 0 0 0 0 0 0 0 0 0 Karla Isley President & CEO 168527 0 0 0 0 0 5133 0 2598 0 176258 0 0 0 X 4 46909 Average Selling Price X Misc food, beverages, and supplies 7 11979 FMV X School Supplies 677 5418 Selling price of don 0 0 1 1 Part I, Line 32b: The organization uses Roonga for it's online school supply collection drive. Donors pick from a pre-selected list of items and then Roonga delivers the items to our organization at the end of the drive. Form 990, Part III, line 3 As stewards of public investments and trust, United Way utilizes a multi-tiered volunteer vetting process to make investment decisions and monitor impact results of all programs which receive these investments (funding). Programs which do not align with United Way's goals and strategies or do not meet outcome measurements may not receive future funding. In some instances, organizations cease operations due to factors outside of United Way's control. When this occurs United Way stops funding for that organization at the point they have ceased operations. This process ensures United Way is accountable for the investments entrusted to it by the public. Each of the following organizations/programs ceased to receive funding from United Way during the calendar year 2022: 1. Catholic Charities North Dakota - Guardianship Program 2. Clay County Public Health Agency - ReThink Mental Health 3. Community of Care - One Stop Service Center 4. Rebuilding Together Fargo-Moorhead Area - Rebuilding Together Program 5. Red River Human Services Foundation - Activity Center 6. South Central Adult Services - Prescription Assistance Program. Form 990, Part VI, Section A, line 1a The organization has an Executive Committee with authority to act on behalf of the governing body between meetings. Any actions taken need to be brought before the board at the next meeting for review and/or ratification. The Executive Committee consists of board officers and the immediate Past Board Chair. Form 990, Part VI, Section A, line 4 The following changes were made to the Bylaws: Article IV, Section 1: updated size of the Board to note shall consist of a minimum of 9 members and up to 12 members from Cass/Clay area. Article IV, Section 4: clarified campaign chair to be honorary member of Board for year of service, no voting powers. Form 990, Part VI, Section A, line 6 Per the Bylaws, each individual contributor to United Way of Cass-Clay shall thereby become a member of the corporation for the year for which the contribution was given and shall be entitled to attend and vote at all membership meetings during the period. Any organization with a legitimate health, welfare, character-building or educational program or other human service agency, upon expressing a wish for organizational membership and after program and budget evaluation by the United Way, and upon acceptance by the Board of Trustees, shall become an organizational member and will continue so long as it is approved by the Board. Form 990, Part VI, Section A, line 7a The election of the Board members occurs at the Annual Meeting, by vote of United Way of Cass-Clay members in attendance. The Board is elected from nominees by the Governance Committee and additional nominees willing to serve may be presented by petition signed by 25 verifiable members, provided such petition is received in the office of the President not less than 14 days prior to the date of the Annual Meeting. The size of the Board shall consist of a minimum of 12 members and up to 16 members from the Cass/Clay area. In addition, the Campaign Chair shall serve on the Board for the year they lead the campaign. Form 990, Part VI, Section B, line 11b The Director of Finance & Administration will review the Form 990 as well as the Finance Committee. Following their review and recommendation for approval to the Board, the Board of Directors will vote and approve the Form 990 at a board meeting. Form 990, Part VI, Section B, line 12c Board members complete conflict disclosures annually and the information is shared with other committees as needed. Board members with a conflict abstain from voting on issues involving the conflict. The President reviews the disclosures. Committee members and community impact panel members also complete the forms annually. Form 990, Part VI, Section B, line 15 The Executive Committee meets to approve the President's salary and benefits. The Executive Committee uses information provided by the 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 President's salary and benefits. The President is not present during these deliberations. This process takes place annually. Compensation for the Director of Finance and Administration is determined annually by the President based on a review of the Director's performance development plan and comparability with the United Way Worldwide Salary Surveys. Form 990, Part VI, Section C, line 19 Governing documents and the conflict of interest policy are available upon request. The audited financial statements are on United Way of Cass-Clay's website.