United Way of Central Ohio Inc

“United way of central ohio's annual irs form 990 is prepared by the cfo and finance staff before it is reviewed and approved by the tax accountants from our external audit firm, gbq partners llc. Form 990 is reviewed in detail by the united way finance and audit committees and approved for presentation to the united way board of trustees and/or the executive committee of the board. The treasurer and/or cfo present form 990 to the board or executive committee for approval before form 990 is filed with the irs. Each board member receives a copy of form 990 for review prior to the meeting.”

“Conflict of interest procedures: united way provides the conflict of interest policy to all staff members and any volunteer who participates in or influences united way decision making (board and board-level committee members). Annual written disclosure statements are obtained by united way from all staff members and any volunteer participating in or influencing united way decision making in order that perceived or actual conflicts can be identified and then disclosed. Individuals are instructed to promptly notify united way and update their disclosure statements, as necessary. Staff conflict of interest disclosure statements are tracked and maintained by the human resource department. Volunteer conflict of interest disclosure statements are tracked and maintained in the president's office. It is the responsibility of the individual participating in or influencing united way decision making to identify conflicts of interest as they arise from time to time and to thereafter comply with the letter and spirit of the policy. Such disclosure should occur at the earliest possible time, and if possible, prior to the discussion of any such issue. Having disclosed the existence of an actual or perceived conflict of interest, and individual may nonetheless participate in the discussion of a given issue at the discretion of the board or committee chair, but must abstain from voting upon that particular issue. Any such abstentions are reflected in the written minutes of that meeting.”

“Process for ceo and senior management compensation review: the united way of central ohio board chair and chair-elect review total compensation (including all benefits) of the ceo at least annually. The most recent review occurred in april 2024. The ceo's salary is based on ceo performance, budget parameters, independent market data and market issues. The annual review of the ceo includes a review of market comparability data from independent sources and the sources of comparable data are reflected in a memo to the file. Comparisons include other similar sized united ways within the united way network as well as other similar-sized nonprofit agencies and foundations within ohio. The board chair and chair-elect also review the ceo's recommendations for other senior management compensation, including comparable market data used in making those recommendations.”

“United way of central ohio posts our most recently completed audited financial statements and irs form 990 on our public website www.liveunitedcentralohio.org. We also post our conflict of interest policy, code of ethics and other key policies on the website. Our governing documents (articles of incorporation, by-laws and code of regulations) are available to the public upon request either onsite at our office location or via mailing to the requestor.”

“The process remains unchanged from the prior year.”