United Way Inc.

“Sterling Kozlowski and Raymond Kelley, Jr. have a business relationship.”

“Membership: The membership of United Way, Inc. consists of contributors to the United Way campaign, United Way volunteers, and representatives of providers of human services in the community that are supported financially by United Way, as follows: Individual Members: All individuals who have made a financial contribution to the most recently completed United Way Campaign qualify as contributor members of United Way for the ensuing calendar year. Those individuals who have volunteered for United Way of Greater Portland qualify as volunteer members of United Way for the ensuing calendar year. Organizational Members: Those partner agencies which receive any funding from the Corporation qualify as an agency member of the corporation for the ensuing calendar year, and are entitled to designate a volunteer to represent them as a member of the corporation at any meeting of the members.”

“Powers: The membership of the Corporation shall have the following powers and authority: (a) To attend the annual meeting and any special meeting(s) of the membership. (b) To receive reports at meetings of the membership. (c) To elect Directors of the Corporation at the Annual Meeting. (d) To enact and amend the bylaws of United Way, Inc.”

“See preceeding explanation (line 7a)”

“The Form 990 is prepared by an independent accounting firm and thoroughly reviewed by the Director of Finance prior to review and approval by the Chief Operating Officer, President, and Board of Directors. A copy of the final Form 990 is provided to all Directors and is available to the public upon request.”

“United Way, Inc.'s Code of Ethics is intended to guide and advance the ethical conduct of both volunteers and staff in carrying out their United Way responsibilities. As part of the Code of Ethics, the Board of Directors and staff must avoid a conflict of interest or the appearance of a conflict of interest, which could tarnish the reputation of United Way, Inc. or undermine the public's trust in United Way, Inc.'s staff and volunteers. To ensure that the best interests of United Way, Inc. are served, the Board of Directors and staff upon first being appointed, elected or hired, disclose in writing, to the best of his or her knowledge, any potential conflicts of interest that involve the individual, his or her immediate relatives, or any entity with which he or she is associated in a significant leadership or ownership capacity. Thereafter, these disclosures are updated annually, or sooner if changed circumstances in a particular case may warrant. The terms of all potential conflicts of interest are reviewed by management and reported to the Executive Committee of United Way, Inc. as necessary to ensure compliance with the Code of Ethics.”

“The process of determining the compensation package of the President & CEO includes all elements noted: review and approval by independent board members, comparability data, and contemporaneous substantiation of the deliberation and decision by a board member present in the executive session where compensation is determined. A policy was also in place during the fiscal year to provide for approval by independent persons, comparability data, and contemporaneous substantiation for determining the COO's compensation.”

“United Way Inc.'s conflict of interest policy and most recent audited financial statements are available on line at www.unitedwaygp.org and its governing documents are available upon request.”

“Liz Cotter Schlax, the current President and CEO of United Way, Inc., was hired in January 2015. IRS instructions stipulate that compensation and benefit information are to be reported on Form 990, Part VII on a calendar year basis. The calendar year ending within the Organization's current fiscal year covered by this Form 990 filing is the calendar year ended December 31, 2014. As Ms. Schlax began her tenure with the Organization during 2015, in accordance with IRS instructions, no compensation or benefit information is being reported on this Form 990 for Ms. Schlax. The Organization's 2015 Form 990 will reflect Ms. Schlax's compensation information. Accordingly, Ms. Schlax has not been listed as an independent voting board member.”

“Indirect Expense Calculation: A calculation of United Way's operating expense ratio according to the data included in Form 990, Part VIII, Statement of Revenue and Form 990, Part IX, Statement of Functional Expenses, includes expenses associated with soliciting, collecting, and distributing over $5.6 million in out-of-area pledges in 2015. Revenues associated with these pledges are excluded from the Statement of Revenue, as United Way Worldwide standards dictate that such pledges represent revenue to the United Way in which the donor works. Similarly, dollars raised on behalf of 211 Maine are excluded from the Statement of Revenue, as 211 Maine issues its own Form 990, but some costs incurred in soliciting those dollars are included in the Statement of Functional Expenses. The below calculation, which includes all funds processed by the United Way of Greater Portland, better represents the Organization's operational efficiency, and is included in the Organization's audited financial statements for the year ended June 30, 2015: Supporting Services: 2015 2014 Fundraising 1,138,724 1,091,445 Management & General 739,689 660,146 Total Supporting Services 1,878,413 1,751,591 Revenue: 2015 2014 Sources Listed Above 8,401,678 9,316,393 Out-of-Area Pledges 5,599,343 4,903,542 211 Maine Revenue 941,362 908,621 Total Sources 14,942,383 15,128,556 Operating Expense Ratio 12.6% 11.6%”

“Donor Designation Adjustment, Net 101,906.”

“The audit process has not changed from the prior year.”