United Way of Central Iowa's Core Values includeUnited Way Membership Requirements 2018 Integrity, and that means we want to be transparent to ensure the community can easily review our policies and finances. The following information is updated quarterly.



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 Below you will find an overview of our financial activities for the fiscal year that ended June 30, 2017. This information is designed to focus on current year activities and changes year-over-year. This overview should be read in conjunction with the financial statements below, as well as our audited financial statements.

Financial Highlights

Overall for fiscal year 2017, which ran July 1, 2016-June 30, 2017, United Way of Central Iowa (UWCI) had a strategic decrease in net assets—prior to changes in our endowment and changes in our restricted contributions—of $523,322. This is a change year-over-year of $965,471. Please see below for drivers of such change.

  • Revenue:
    • Campaign Contributions - Gross revenue decreased by $1,356,065, mainly due to a change in the information provided on specific donor-designated pledges. This decrease in revenue is partially offset by a decrease in expenses under the Donor-Directed Contributions line.
    • Partially offsetting the decrease seen in Campaign Contributions, Grants, Sponsorships, and Other Non-Campaign Contribution revenue increased by $590,125 due to the receipt of new grants and sponsorships.
    • In total, Total Revenue decreased by $891,256.
  • Expense:
    • Mostly offsetting the Campaign Contribution – Gross revenue decrease mentioned above, we have an offsetting decrease of $1,040,403 in Donor-Directed Contributions expense.
    • Community Investments and Services increased by $929,765. This increase was due to expenses incurred as part of new grant and sponsorship funding, as well as the strategic decision for additional funding into programs in the community.
    • In total, Total Expenses increased by $74,215.

For additional information regarding United Way of Cental Iowa's financials, please see the link to our audited financial statements below.



Statement of Activities Fiscal Year Ending 
June 30, 2017*
  Fiscal Year Ending 
June 30, 2016*
Campaign Contributions - gross
 $ 27,115,806
Uncollectible Contributions Allowance
Contributions - net** $26,062,966   $27,550,328
Grants, sponsorships, & other non-campaign contributions 1,726,766   1,136,641
Investment Income 45,117   60,554
Other 393,901   372,483
Total Revenue $28,228,750   $29,120,006
Community Investments & Services 19,216,630   18,286,865
Donor-Directed Contributions** 5,682,484   6,722,887
Administration & Fundraising 3,852,958   3,668,105
Total Expenses $28,752,072   $28,677,857
Change in Net Assets before Endowment (523,322)   442,149
Board-designated Endowment earnings distributed for spending*** --   --
 Restricted Grant, Sponsorships, & Other Non-Campaign Contributions (508,177)   820,741
Increase/(Decrease) Endowment balance, after distribution*** 1,333,601   (235,379)
Change in Net Assets after Endowment $302,102   $1,027,511


* The June 30, 2017 Financial Audit is available for your review.
   The June 30, 2017 I.R.S. Form 990 is available for your review. 

** For audited financial reporting purposes, donor-directed contributions are not included in expenses but are charged against contributions.
*** In audited financial reports, the increase in the Board-designated endowment funds distributed for spending is combined with the Endowment Increase/(Decrease) after distribution. The total change in the endowment is presented in revenue in the Statement of Activities.


Statement of Financial Position Fiscal Year Ending 
June 30, 2017*
  Fiscal Year Ending 
June 30, 2016*
Cash & Investments $12,466,496   $12,300,124
Contributions Receivable 10,413,014   11,184,883
Other Receivables 132,884   542,046
Land, Building and Equipment 2,552,274   2,726,656
Other Assets 216,079   140,860
Endowments 11,040,937   9,701,990
Total Assets $36,821,684   $36,596,559
Payables to Agencies $1,521,319   $1,496,721
Other Payables 1,429,186   1,204,924
Refundable Advances 246,185   572,022
Total Liabilities $3,196,690   $3,273,667
Net Assets      
Unrestricted - designated by governing board**

      Land, Building and Equipment

$2,552,274   $2,726,656

     Endowment Funds

7,518,944   6,754,082
Unrestricted after designations** 10,983,461   10,835,019
Total Unrestricted $21,054,679   $20,315,757
Temporarily Restricted 9,224,493   10,013,803
Permanently Restricted 3,345,822   2,993,332
Total Net Assets $33,624,994   $33,322,892
Total Liabilities and Net Assets $36,821,684   $36,596,559


* The June 30, 2017 Financial Audit is available for your review.
   The June 30, 2017 I.R.S. Form 990 is available for your review. 

** To provide financial stability for the organization, the governing board established a guideline range for unrestricted net assets after designation. The range is based on three to six months of budgeted program and operating expenses for the next fiscal year. For 2016, the range was approximately $5,936,000 to $11,872,000. For 2017, the range was approximately $5,789,000 to $11,578,000.