United Community and Family Servicesinc

“The organization has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to programs supported by its endowment while seeking to maintain the purchasing power of the endowment assets. Endowment assets include those assets of donor-restricted funds that the organization must hold in perpetuity as well as board-designated funds. Under this policy, as approved by the board of directors, the endowment assets are invested in accordance with sound investment practices that emphasize long-term investment fundamentals. It is recognized that short-term market fluctuations may cause variations in account performance. To satisfy its long-term rate of return objectives, the organization relies on a total return strategy in which investment returns are achieved through both capital appreciation (realized and unrealized) and current yield (interest and dividends). The organization targets a diversified asset allocation that places a greater emphasis on equity-based investments to achieve its long-term return objectives within prudent risk constraints. The board of directors approves annual appropriations for distribution. When deciding the appropriation amount, the board considers the long-term expected return on its endowment in order to maintain the purchasing power of the endowment assets held in perpetuity or for a specified term as well as to provide additional real growth through new gifts and investment return.”

“Management has analyzed the tax positions taken by the organization and has concluded that, as of june 30, 2025 and 2024 there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The organization's federal and state information and unrelated business income tax returns prior to fiscal year 2022 are closed and management continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. The organization will recognize interest and penalties associated with uncertain tax positions as part of the income tax provisions and includes accrued interest and penalties with the related tax liability in the statements of financial position.”

“Change in value of beneficial interest in perpetual trust 295,392.”

“Fundraising expenses -21,737.”

“Fundraising expenses 21,737.”