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TIN: 75-6005352
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
19
Open to Public Inspection
Name of the organization
UNITED WAY OF METROPOLITAN DALLAS INC
Employer identification number
75-6005352
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.
Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a)
Donor advised funds
(b)
Funds and other accounts
1
Total number at end of year
.........
2
Aggregate value of contributions to (during year)
3
Aggregate value of grants from (during year)
4
Aggregate value at end of year
........
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control?
............
Yes
No
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit?
...................................
Yes
No
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
Preservation of land for public use (e.g., recreation or education)
Preservation of an historically important land area
Protection of natural habitat
Preservation of a certified historic structure
Preservation of open space
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a
Total number of conservation easements
......................
2a
b
Total acreage restricted by conservation easements
....................
2b
c
Number of conservation easements on a certified historic structure included in (a)
.....
2c
d
Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register
...
2d
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year
4
Number of states where property subject to conservation easement is located
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds?
............
Yes
No
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
$
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)?
.............................
Yes
No
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1
.........................
$
(ii)
Assets included in Form 990, Part X
...............................
$
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1
..........................
$
b
Assets included in Form 990, Part X
...............................
$
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2019
Schedule D (Form 990) 2019
Page
2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets
(continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
Public exhibition
d
Loan or exchange programs
b
Scholarly research
e
Other
c
Preservation for future generations
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?
...
Yes
No
Part IV
Escrow and Custodial Arrangements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X?
....................................
Yes
No
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c
Beginning balance
.............................
1c
d
Additions during the year
............................
1d
e
Distributions during the year
..........................
1e
f
Ending balance
................................
1f
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?
...
Yes
No
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII
....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a)
Current year
(b)
Prior year
(c)
Two years back
(d)
Three years back
(e)
Four years back
1a
Beginning of year balance
....
47,147,486
45,173,952
41,867,356
34,658,230
32,928,328
b
Contributions
...
2,242,870
1,799,685
3,258,494
5,769,411
3,795,736
c
Net investment earnings, gains, and losses
1,682,382
2,761,370
3,137,160
4,641,271
567,397
d
Grants or scholarships
...
e
Other expenditures for facilities
and programs
...
3,182,266
2,587,521
3,089,058
1,420,820
1,487,395
f
Administrative expenses
....
4,024,799
1,780,736
1,145,836
g
End of year balance
......
43,865,673
47,147,486
45,173,952
41,867,356
34,658,230
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment
52.240 %
b
Permanent endowment
44.450 %
c
Term endowment
3.310 %
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:
Yes
No
(i)
Unrelated organizations
.................
3a(i)
No
(ii)
Related organizations
.................
3a(ii)
Yes
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R?
.........
3b
Yes
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property
(a)
Cost or other basis
(investment)
(b)
Cost or other basis (other)
(c)
Accumulated depreciation
(d)
Book value
1a
Land
.....
211,259
211,259
b
Buildings
....
8,797,847
5,248,591
3,549,256
c
Leasehold improvements
1,059,409
440,097
619,312
d
Equipment
....
2,484,226
1,584,795
899,431
e
Other
.....
731,147
669,995
61,152
Total.
Add lines 1a through 1e.
(Column (d) must equal Form 990, Part X, column (B), line 10(c).)
..
5,340,410
Schedule D (Form 990) 2019
Schedule D (Form 990) 2019
Page
3
Part VII
InvestmentsOther Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b.
See Form 990, Part X, line 12.
(a)
Description of security or category
(including name of security)
(b)
Book value
(c)
Method of valuation:
Cost or end-of-year market value
(1)
Financial derivatives
.........
(2)
Closely-held equity interests
........
(3)
Other
(B)
(C)
(D)
(E)
(F)
(G)
(H)
(I)
Total.
(Column (b) must equal Form 990, Part X, col. (B) line 12.)
Part VIII
InvestmentsProgram Related.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c.
See Form 990, Part X, line 13.
(a)
Description of investment
(b)
Book value
(c)
Method of valuation:
Cost or end-of-year market value
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total.
(Column (b) must equal Form 990, Part X, col.(B) line 13.)
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d.
See Form 990, Part X, line 15.
(a)
Description
(b)
Book value
(1)
BENEFICIAL INTEREST IN TRUSTS
9,659,354
(2)
DUE FROM UNITED WAY FOUNDATION
3,197,775
(3)
DEFERRED COMPENSATION
40,202
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total.
(Column (b) must equal Form 990, Part X, col.(B) line 15.)
...........
12,897,331
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f.
See Form 990, Part X, line 25.
1.
(a)
Description of liability
(b)
Book value
(1)
Federal income taxes
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total.
(Column (b) must equal Form 990, Part X, col.(B) line 25.)
2,342,184
2.
Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2019
Schedule D (Form 990) 2019
Page
4
Part XI
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1
Total revenue, gains, and other support per audited financial statements
.......
1
41,602,413
2
Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a
Net unrealized gains (losses) on investments
....
2a
62,800
b
Donated services and use of facilities
.........
2b
438,767
c
Recoveries of prior year grants
...........
2c
d
Other (Describe in Part XIII.)
............
2d
-13,816,442
e
Add lines
2a
through
2d
.....................
2e
-13,314,875
3
Subtract line
2e
from line
1
..................
3
54,917,288
4
Amounts included on Form 990, Part VIII, line 12, but not on line
1
:
a
Investment expenses not included on Form 990, Part VIII, line 7b
.
4a
b
Other (Describe in Part XIII.)
...........
4b
c
Add lines
4a
and
4b
....................
4c
0
5
Total revenue. Add lines
3
and
4c.
(This must equal Form 990, Part I, line 12.)
......
5
54,917,288
Part XII
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1
Total expenses and losses per audited financial statements
...........
1
40,920,629
2
Amounts included on line 1 but not on Form 990, Part IX, line 25:
a
Donated services and use of facilities
.........
2a
438,767
b
Prior year adjustments
............
2b
c
Other losses
................
2c
d
Other (Describe in Part XIII.)
............
2d
-14,031,284
e
Add lines
2a
through
2d
....................
2e
-13,592,517
3
Subtract line
2e
from line
1
...................
3
54,513,146
4
Amounts included on Form 990, Part IX, line 25, but not on line
1:
a
Investment expenses not included on Form 990, Part VIII, line 7b
..
4a
b
Other (Describe in Part XIII.)
............
4b
c
Add lines
4a
and
4b
.....................
4c
0
5
Total expenses. Add lines
3
and
4c.
(This must equal Form 990, Part I, line 18.)
......
5
54,513,146
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference
Explanation
PART V, LINE 4:
ADJUSTMENT TO PRIOR YEAR ENDOWMENT BALANCE DUE TO A CHANGE IN REPORTING ON THE FINANCIAL STATEMENTS, A BEGINNING BALANCE ADJUSTMENT IS BEING REPORTED IN LINE F, ADMINISTRATIVE EXPENSES OF PART V. THIS AMOUNT REPRESENTS UNCOLLECTED ACCOUNTS RECEIVABLE PREVIOUSLY INCLUDED IN THE BALANCE OF THE ENDOWMENT. THIS HAS BEEN EXCLUDED FROM THE ENDOWMENT BALANCE AS OF 2020 AND WILL BE GOING FORWARD. THIS RECEIVABLE IS STILL EXPECTED TO BE COLLECTED. THIS IS A ONE-TIME REPORTING ADJUSTMENT AND DOES NOT REPRESENT A TRUE ADMINISTRATIVE EXPENSE. INTENDED USE OF ENDOWMENT FUNDS UWMD IS A BENEFICIARY OF THE UNITED WAY FOUNDATION OF METROPOLITAN DALLAS'S ENDOWMENT AS A SUPPORTED ORGANIZATION. THE ENDOWMENT FUNDS ARE ESTABLISHED FOR THE EXCLUSIVE PURPOSE OF THE DONORS AND TO SUPPORT THE PROGRAM INITIATIVES OF UWMD.
PART X, LINE 2:
LIABILITY FOR UNCERTAIN TAX POSITIONS (ASC 740) BOTH UNITED WAY AND THE FOUNDATION ARE EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THUS, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. UNITED WAY AND THE FOUNDATION FOLLOW THE ACCOUNTING GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. UNITED WAY AND THE FOUNDATION RECOGNIZE THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE-LIKELY-THAN-NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. UNITED WAY AND THE FOUNDATION APPLIED THE UNCERTAIN TAX POSITION GUIDANCE TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINED OPEN AND DETERMINED THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS AS OF THAT DATE. UNITED WAY AND THE FOUNDATION DO NOT BELIEVE THERE IS ANY UNCERTAINTY WITH RESPECT TO THE TAX POSITION WHICH WOULD RESULT IN A MATERIAL CHANGE TO THE FINANCIAL STATEMENTS. UNITED WAY AND THE FOUNDATION ARE SUBJECT TO FEDERAL AND STATE INCOME TAXES TO THE EXTENT THEY HAVE UNRELATED BUSINESS INCOME. IN ACCORDANCE WITH THE GUIDANCE FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS AND DETERMINED THAT THERE ARE NO MATERIAL INCOME TAX EFFECTS WITH RESPECT TO ITS FINANCIAL STATEMENTS. MANAGEMENT HAS DETERMINED THAT THERE IS NO MATERIAL UNRELATED BUSINESS INCOME TO REPORT FOR UNITED WAY OR THE FOUNDATION AND HAS FILED UNRELATED BUSINESS INCOME TAX RETURNS SINCE 2018. THEREFORE, TAX YEARS REMAIN OPEN FOR YEARS PRIOR TO 2018 IN WHICH AN INCOME TAX RETURN HAS NOT BEEN FILED. UNITED WAY AND THE FOUNDATION RECOGNIZE ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES. THERE WAS NO INTEREST RELATED TO INCOME TAXES THAT HAS BEEN ACCRUED OR RECOGNIZED AS OF AND FOR THE YEARS ENDED JUNE 30, 2020 AND 2019. THERE WERE NOMINAL PENALTIES RELATED TO INCOME TAXES RECOGNIZED AS OF AND FOR THE YEARS ENDED JUNE 30, 2020 AND 2019.
PART XI, LINE 2D - OTHER ADJUSTMENTS:
RECONCILIATION OF REVENUE DESIGNATIONS TO AGENCIES (13,402,738) CHANGE OF INTEREST HELD IN TRUSTS (413,704) TOTAL REVENUE INCLUDED ON BOOKS AND NOT ON RETURN- (13,816,442)
PART XII, LINE 2D - OTHER ADJUSTMENTS:
RECONCILIATION OF EXPENSES DESIGNATIONS TO AGENCIES (14,031,284) TOTAL EXPENSE INCLUDED ON BOOKS AND NOT ON RETURN- (14,031,284)
RECONCILIATION OF ASSETS AND LIABILITIES TO FINANCIALS:
UWMD IS A BENEFICIARY OF THE UNITED WAY FOUNDATION OF METROPOLITAN DALLAS (FOUNDATION) AS A SUPPORTED ORGANIZATION. THE FOUNDATION FUNDS ARE ESTABLISHED FOR THE EXCLUSIVE PURPOSE OF THE DONORS AND TO SUPPORT THE PROGRAM INITIATIVES OF UWMD. UWMD UWFMD ELIMINATIONS CONSOLIDATED TOTAL ASSETS 44,474,521 50,107,687 (3,713,477) 90,868,731 TOTAL LIABILITIES 12,498,289 3,197,775 (3,713,477) 11,982,587 NET ASSETS 31,976,232 46,909,912 0 78,886,144
Schedule D (Form 990) 2019
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