UNITED WAY OF LICKING COUNTY INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1933

Legal Domicile

Principal Officer

DEBORAH DINGUS

Phone

7403456685

Tax Period

2025-01-01 to 2025-12-31

UNITED WAY OF LICKING COUNTY INC, founded in 1933, is a community nonprofit in the Philanthropy & Grantmaking sector that reported $1.5M in total revenue in fiscal year 2025. Revenue fell 20% from the prior year — a significant decline worth monitoring.

Mission

IMPROVING PEOPLE'S LIVES IN LICKING COUNTY, OHIO BY RAISING, PRIORITIZING, AWARDING AND MONITORING FUNDS ALLOCATED TO PROGRAMS THAT DEMONSTRATE SUCCESS IN THE AREAS OF EDUCATION, INCOME, HEALTH, AND BASIC NEEDS.

Program Service Accomplishments

Program 1

Expenses: $1,227,739

ALLOCATIONS TO VARIOUS AGENCIES WHO MEET THE REQUIREMENTS FOR RECEIVING UNITED WAY FUNDS

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $1,429,213

Program Service Revenue $0

Investment Income $76,505

Other Revenue $0

TOTAL REVENUE $1,505,718

Expense Breakdown

Grants Paid $938,807

Salaries & Benefits $429,998

Fundraising Expenses $140,156

Program Expenses $1,227,739

Other Expenses $257,119

TOTAL EXPENSES $1,625,924

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,505,718	$1,890,814	-0.2%
Expenses	$1,625,924	$1,827,305	-0.1%
Net Income	$-120,206	$63,509	-2.9%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

575

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$114,512

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ASHLEY WASHBURN	CPC REPRESENTATIVE	1.50	Director	$0	$0	$0
BARBARA QUACKENBUSH	BOARD MEMBER	1.50	Director	$0	$0	$0
KIMBERLY WILHELM	BOARD MEMBER	1.50	Director	$0	$0	$0
LAURAND LEWANDOWSKI	VP FUND DEVELOPMENT	1.50	Director	$0	$0	$0
SCOTT STEWART	BOARD MEMBER	1.50	Director	$0	$0	$0
TREVOR THOMAS	BOARD MEMBER	1.50	Director	$0	$0	$0
BEN BROYLES	PRESIDENT	1.50	Officer Director	$0	$0	$0
DAVID MCELFRESH	PLANNING	1.50	Officer Director	$0	$0	$0
DEBBIE MANOS-MCHENRY	VP FINANCE	1.50	Officer Director	$0	$0	$0
DENNY EHRMIN	BOARD MEMBER	1.50	Officer Director	$0	$0	$0
JAYME BLACKSTONE	BOARD MEMBER	1.50	Officer Director	$0	$0	$0
NATALIE BROWN	GOVERNANCE VP	1.50	Officer Director	$0	$0	$0
TOM MEDORS	VP OUTREACH, MARKETING	1.50	Officer Director	$0	$0	$0
WHITNEY CRANE	BOARD MEMBER	1.50	Director	$0	$0	$0
ZACH REUSCHER	BOARD MEMBER	1.50	Director	$0	$0	$0
JENNIFER RICE	BOARD MEMBER	1.50	Director	$0	$0	$0
DEBORAH DINGUS	EXECUTIVE DIRECTOR	40.00	Officer	$100,059	$14,453	$114,512

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,505,718	$1,625,924	$2,344,605	$-120,206
2024	No data	No data	No data	No data
2023	$1,416,358	$1,680,488	$2,356,799	$-264,130
2022	$1,419,534	$1,550,017	$2,553,711	$-130,483
2021	$1,049,287	$1,073,787	$2,837,814	$-24,500
2021	$1,750,103	$1,316,211	$2,821,433	$433,892
2020	$1,611,864	$1,314,119	$2,566,369	$297,745
2019	$1,697,762	$1,667,199	$2,679,003	$30,563
2018	$1,672,690	$1,546,965	$2,540,935	$125,725