Financials & Documentation

Financial Highlights

You will find below a summary of our financial results for the fiscal year ended June 30, 2025, with a focus on year-over-year changes. It should be read in conjunction with the accompanying financial statements. The audited financial statements and audit report are also available for review.

For fiscal year 2025 (July 1, 2024, to June 30, 2025), United Way of Central Iowa (UWCI) reported a net assets deficit of $456,761. This represents a $618,748 decrease vs prior year, driven by the factors outlined below:

Revenue:

Net Campaign Contributions revenue decreased by $1.38M, primarily due to overall decreases in corporate, employee, and individual giving.
Grants, Sponsorships, and Other Non-Campaign Contribution revenue increased by $0.48M, primarily due to the release of restricted contributions from prior years.
Change in Endowment balance and Investment Income were consistent with prior year.
Other Revenue decreased by $0.13M primarily because of a change in accounting treatment for building occupancy costs.
Total FY25 revenue of $20.83M reflects a $1.04M decrease vs prior year.

Expense:

Community Investments and Services expenses decreased by $0.47M primarily due to lower internal spending and the sunsetting of large federal grants. This was partially offset by increased community investments.
Administration and Fundraising expenses increased by $0.05M owing to salary increases.
Total FY25 expenses of $21.29M reflect a $0.42M decrease vs prior year.

For additional information regarding UWCI’s financials, please see the link to our audited financial statements.

Revenues	Fiscal Year Ending June 30, 2025*	Fiscal Year Ending June 30, 2024**
Campaign Contributions - gross	$20,685,422	$23,181,211
Donor-Directed Contributions	(4,279,693)	(5,064,544)
Uncollectible Contributions Allowance	(333,120)	(664,156)
Contributions - net	16,072,609	17,452,511
Grants, sponsorships, & other non-campaign contributions	3,175,577	2,698,495
Increase/(Decrease) Endowment Balance	1,042,255	1,054,134
Investment Income	536,876	540,116
Other	5,583	130,724
Total Revenue	$20,832,900	$21,875,980

Expenses	Fiscal Year Ending June 30, 2025*	Fiscal Year Ending June 30, 2024**
Community Investments and Services	$17,677,238	$18,150,604
Supporting Services (Administration and Fundraising)	3,612,423	3,563,389
Total Expenses	$21,289,661	$21,713,993
Change in Net Assets	$(456,761)	$161,987

Assets	Fiscal Year Ending June 30, 2025*	Fiscal Year Ending June 30, 2024**
Cash and Investments	$13,987,664	$12,381,738
Contributions Receivable	5,283,443	6,167,826
Other Receivables	845,005	3,352,399
Land, Buildings and Equipment	1,911,012	2,150,290
Other Assets	143,274	202,101
Endowments	15,367,652	14,311,522
Total Assets	$37,538,050	$38,565,876

Liabilities	Fiscal Year Ending June 30, 2025*	Fiscal Year Ending June 30, 2024**
Payables to Agencies	$811,002	$962,082
Other Payables	1,693,576	1,914,914
Refundable Advances	255,393	454,040
Total Liabilities	$2,759,971	$3,331,036

Net Assets	Fiscal Year Ending June 30, 2025*	Fiscal Year Ending June 30, 2024**
Unrestricted - designated by governing board
- Land, building and Equipment	$1,911,012	$2,150,290
- Endowment funds	9,973,748	9,993,748
Unrestricted after designations	10,615,930	11,406,515
Total Unrestricted	$23,220,123	$23,530,553
Temporarily Restricted	7,902,784	8,062,740
Permanently Restricted	3,655,172	3,641,547
Total Net Assets	$34,778,079	$35,234,840
Total Liabilities and Net Assets	$37,538,050	$38,565,876

Documentation and Policies

Financial Highlights

Revenue:

Expense:

Financials

Statement of Activities

Statement of Financial Position