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2014 Central VA Area CFC Application Workshop

2014 Central VA Area CFC Application Workshop. Central VA Area CFC. Lisa Guthrie Director of Public Campaigns CVACFC 2001 Maywill Street Richmond, VA 23230 804.771.5847 guthriel@yourunitedway.org.

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2014 Central VA Area CFC Application Workshop

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  1. 2014 Central VA Area CFC Application Workshop Central VA Area CFC Lisa Guthrie Director of Public Campaigns CVACFC 2001 Maywill Street Richmond, VA 23230 804.771.5847 guthriel@yourunitedway.org

  2. What is the CFC?The only workplace giving campaign for Federal employees on behalf of approved charitable organizations Established in 1961 by President John F. KennedyRemains the largest and most successful workplace philanthropic fundraiser in the United States. Federal employees across the country have raised over $7 billionA local campaign that is managed by Federal employees (LFCC)The Local Federal Coordinating Committee (LFCC), CFC governing body/executive board that approves all local charitiesAny 501(c)(3) organization can applyNon-profits MUST reapply each yearThe Office of Personnel Management (OPM) approves all national/international charities; provides FINAL approval of local charitiesCFC Campaign Dates: Sept 1 – Dec 15Payments disbursed to agencies quarterly by the Principal Combined Fund Organization (PCFO) => For CFCofCVA, it’s the United Way of Greater Richmond and Petersburg

  3. Sets Policy & Procedures OPM Local Federal Coordinating Committee (LFCC) Conducts Local Campaign (Leadership) CFC Structure PCFO Local Federations & Local Independents Partners in Local Campaign Manages Campaign Lead |Commit |Care

  4. Application Timeline February 21- Mar. 28, 2014 Application Period March 28, 2014 5:00pm EST Application Deadline [NO EXTENSIONS!] April 2014 Eligibility Committee Reviews April 30, 2014 LFCC Committee Eligibility notification May 14, 2014 Appeals (to LFCC) Deadline June 4, 2014 Decision on local Appeals (by LFCC) Deadline July 31, 2014 OPM completion of local Appeals Review

  5. Federation Requirements • Listing of all Eligible Member Organizations (legal name, DBA, EIN, AFR, • and local presence category) • Submission of Audit (regardless of size), which includes verification that • designations have been honored. • Board Member terms, meeting dates and locations • Annual Report (describe dues and/or fee arrangements)

  6. CFC Application Cover Page • The information requested on this page is required by both Independent Organizations and Federations and is relatively self-explanatory. • Identify your organization, and provide the following: Employer Identification Number (EIN) 5-Digit Code (if participant of a previous CFC) Organization’s (physical) Address Contact information for Executive Director & Key Contact Person Website Address (if applicable) Disbursement Address (where checks should be mailed) Electronic Funds Transfer (EFT) Information

  7. CFC Certification Statement #1Requirements Certification #1 Organization must provide – • Hours of operation (for each day of the week) • Applicant Agency Geographical Presence (check appropriate box) - Include as ATTACHMENT A: a supporting statement and/or documentation that your organization has one of the following: (1) a substantial local presence in the geographical area covered by the local campaign; (2) a substantial local presence in the geographical area covered by an adjacent local campaign; or (3) a substantial state- wide presence. - ATTACHMENT A should also include: The physical address of the organization and adescriptionthat indicates the programs, services, benefits, etc. provided in calendar year 2013, and how these affect human health and welfare of the target population.

  8. CFC Certification Statement #1Attachment A A suggested guide to prepare your human health and welfare substantiation: • WHO received the service, benefit, assistance, or program activity • WHAT the service, benefit, assistance, or program activity is • WHEN it was delivered • WHERE it was delivered • How was it delivered Factors to consider in communicating human health and welfare impact: • State nature and extent of the service, benefit, assistance, or program activity • Frequency, continuity, and duration • Impact on, or benefit to, beneficiaries • Number of beneficiaries

  9. CFC Certification Statement #2IRS Determination Letter Include a current copy of your IRS determination letter as ATTACHMENT B: • Must be 501(c)(3) tax-exempt organization • Private foundations and units of government are not eligible • Additional info required if there is wording about an advanced ruling expiring on or before a specified date • Office of Personnel Management (OPM) will verify applicant’s current 501(c)(3) status with the IRS

  10. CFC Certification Statement #2IRS Determination Letter (cont.) Bona-Fide Chapters and Affiliates of a National Organization: Tax-Exempt Letter: A local chapter or affiliate that is not separately incorporated and uses its national “parent’s” 501(c)(3) letter, may apply but must provide the following: • Certification signed by either the national’s CEO or CEO-equivalent and dated on or after October 1, 2013 stating that the local organization operates as a bona-fide chapter or affiliate in “good standing" and is covered by the national organization’s tax-exemption. • Affiliate’s application must include a copy of the national organization’s 501(c)(3) letter plus the CEO’s certification. If the name on the IRS letter or IRS form 990 is different from the name on the application form, official documentation from IRS or State Government must be included, (i.e. “doing business as” (DBA) authorization, name change authorization).

  11. CFC Certification #3Affiliation Status Choose 1 of the following 3 options: • I certify that the organization named in this application is not part of a group exemption; • Name and EIN on IRS Determination letter will be unique. -or- • I certify that the organization named in this application is part of a group exemption; • Name may or may not be unique. • Organizations using this certification should have an EIN that is different from the EIN on the national group exemption letter. • Must have a list of eligible agencies attached, or a certification letter (CEO Letter) from national organization dated on or after October 1, 2013 stating that agency is a bona fide member in good standing. -or- • I certify that the organization named in this application is a bona-fide chapter or affiliate that operates under a national organization’s single corporate tax-exemption. • Name and EIN will be the same as national. • Must provide certification letter (CEO Letter) from national (or “parent”) organization dated on or after October 1, 2013.

  12. CFC Certification #4 • I certify the organization named in the application is a human health and welfare organization providing services, benefits, or assistance to, or conducting activities affecting human health and welfare. - 2013 human health/welfare service must be reflected in Attachment A

  13. CFC Certification Statement #5Audit Choose one of three options: Revenues over $250,000 (Note: see line 12 of Form 990, Attachment D for Revenue data) • Must account for funds on the accrual basis in accordance with generally accepted accounting principles (GAAP); and, • Must be audited annually by an independent certified public accountant in accordance with generally accepted auditing standards (GAAS). • Include audit as Attachment C - audit must be dated no earlier than June 30, 2012. If using national organization information, provide certification from CEO (CEO Letter) of affiliated national (or “parent”) Organization dated on or after October 1, 2013 that agency is bona fide and in good standing. -or-

  14. CFC Certification Statement #5 Audit (cont.) Revenues between $100,000 and $250,000 (Note: see Line 12, Form 990, Attachment D for Revenue data) - Must account for funds on the accrual basis in accordance with generally accepted accounting principles (GAAP); and, - Must be audited annually by an independent certified public accountant in accordance with generally accepted auditing standards (GAAS). A copy of the audit need not be submitted unless requested at a future date. -or- Revenues below $100,000 (Note: see Line 12, Form 990, Attachment D for Revenue data) • Must have controls in place that properly account for funds, although no financial documents are required to be submitted. • Is not required to be audited annually, and do not have to provide a copy of audit.

  15. CFC Certification Statement #5 Audit (cont.) • The audit must cover the fiscal period ending not more than 18 months prior to the January of the campaign year to which the organization is applying (January 2014 – 18 months = June 30, 2012). • Audit must state that organization accounts for its funds in accordance with generally accepted accounting principles (GAAP) and that it was audited in accordance with generally accepted auditing standards (GAAS). • Cash-basis or modified cash-basis, or modified accrual basis, or any other methods are not acceptable. • Audit report must be signed, dated, and be on the audit firm’s letterhead.

  16. CFC Certification Statement #5 Audit (cont.) Question: How can I know for sure my audit qualifies? If you see two statements similar to the ones below, then you’ve got the right kind of audit required by the CFC: • GAAP Statement: “[Agency’s name] …as of [date], the changes in • net assets and its cash flows for the year then ending in conformity • with generally accepted accounting principles in the United States • of America.” • GAAS Statement: “We conducted our audit in accordance with • auditing standards generally accepted in the United States of • America.”

  17. CFC Certification Statement #6IRS Form 990 Choose one of two options: • I certify that the organization named in this application prepares and submits to the IRS a complete copy of the organization’s IRS Form 990. • Include a copy of the complete IRS Form 990 for a period ending no later than 18 months prior to January 2014 (i.e., June 30, 2012) as Attachment D. A complete 990 should include a signature of a preparer, as well as, an officer; and all supplemental documents such as the Schedule A attachment if applicable. • If organization filed a 990EZ, the 990EZ can be provided along with the Pro Forma IRS Form 990, consisting of Page 1, Items A-M; Part I (Summary), Lines 1-4 only; and Part II (Signature Block); Part VII (Compensation section A only), Part VIII (Statement of Revenues), Part IX (Statement of Functional Expenses), and Part XII (Financial Statements and Reporting) of the regular 990 for a period ending no later than 18 months prior to January 2014 (i.e., June 30, 2012) as ATTACHMENT D. -or-

  18. CFC Certification Statement #6IRS Form 990 cont.’ 2. I certify the organization named in this application is not required to prepare and submit an IRS Form 990 to the IRS. 2012 990: If the organization’s fiscal period ended on or after December 31, 2012, it must include a pro forma 2012 IRS Form 990 consisting of Page 1, Items A-M; Part I (Summary), Lines 1-4 only; and Part II (Signature Block); Part VII (Compensation section A only), Part VIII (Statement of Revenues), Part IX (Statement of Functional Expenses), and Part XII (Financial Statements and Reporting) of the regular 990 for a period ending no later than 18 months prior to January 2014 (i.e., June 30, 2012) as ATTACHMENT D.

  19. IRS 990 cont’ NOTE: Any organization’s IRS Form 990 that does not include a complete list of the officers, Board of Directors, trustees and key employees, and their compensation, if any, is incomplete and will result in a denial.  Uncompensated members must have a -0- in the compensation column.

  20. CFC Certification Statement #7 Administrative & Fundraising Rate (AFR) I certify the administrative and fundraising rate for the organization named in this application is __ __ .__% This percentage is computed from the IRS Form 990 submitted with this application. The percentage will be calculated based on the information contained on the: 2012 (or later) IRS Form 990 (or pro forma IRS Form 990) In Part IX (Statement of Functional Expenses, ADD Line 25, Column C to the amount in Line 25, Column D. Divide the sum by Part VIII (Statement of Revenue, Line 12, Column A (Total Revenue).

  21. CFC Certification Statement #8 I certify an active and responsible governing body, whose members have no material conflict of interest and a majority of which serve without compensation, directs the organization named in this application.

  22. CFC Certification Statement #9 I certify the organization named in this application prohibits the sale or lease of CFC contributor lists.

  23. CFC Certification Statement #10 I certify the organization named in this application conducts publicity and promotional activities based upon its actual program and operations, these activities are truthful and non-deceptive, include all material facts, and make no exaggerated or misleading claims.

  24. CFC Certification Statement #11 I certify the organization named in this application effectively uses the funds contributed by Federal personnel for its announced purposes.

  25. CFC Certification Statement #12 I certify that the organization named in this application is in compliance with all statutes, Executive orders, and regulations restricting or prohibiting U.S. persons from engaging in transactions and dealings with countries, entities, or individuals subject to economic sanctions administered by the U.S. Department of the Treasury’s Office of Foreign Assets Control. The organization named in this application is aware that a list of countries subject to such sanctions, a list of Specially Designated Nationals and Blocked Persons subject to such sanctions, and overviews and guidelines for each such sanctions program can be found at http://www.treas.gov/ofac. Should any change in circumstances pertaining to this certification occur at any time, the organization will notify OPM's Office of CFC Operations immediately.

  26. CFC Certification Statement #1325-Word Statement Include as ATTACHMENT E a statement of 25-word or less for listing in the campaign brochure. • Describe organization’s program activities. • Do not repeat the organization’s name. • Provide legal name if organization uses a DBA. • Marketing tactics such as capitalization (unless agency’s name is an acronym), quotations, and underlining to draw attention not permitted. • Can identify up to three “taxonomy” codes (explained next slide). • Name, agency code, EIN, phone number, internet address, and AFR (admin and fundraising rate) do not count against the 25-word limit. Examples of 25-Word Statement: Normal Statement without DBA: 12345 Name of Organization (202) 555-1234 www.xxxxxxx.org EIN#12-3456789 The description must contain no more than 25 words. It should be written clearly and succinctly so the donor understands the program and services provided. 4.2% B,V,O Statement with DBA: 12345 Name of Organization (Legal Name of Agency, if applicable) (202) 555-1234 www.xxxxxxx.org EIN#12-3456789 The description must contain no more than 25 words. It should be written clearly and succinctly so the donor understands the program and services provided. 4.2% B,V,O

  27. CFC Certification Statement #13 25-Word Statement (cont.) A Arts, Culture, and Humanities B Education C Environment D Animal Related E Health Care F Mental Health & Crisis Intervention G Voluntary Health Associations & Medical Disciplines H Medical Research I Crime & Legal Related J Employment K Food, Agriculture, and Nutrition L Housing & Shelter M Public Safety, Disaster Preparedness & Relief N Recreation & Sports O Youth Development P Human Services Q International, Foreign Affairs, National Security R Civil Rights, Social Action, Advocacy S Community Improvement & Capacity Building T Philanthropy, Voluntarism & Grantmaking Foundations U Science & Technology V Social Science W Public & Social Benefit X Religion Related Y Mutual & Membership Benefit Z Unknown Taxonomy Codes Broad categories of service developed by the National Center for Charitable Statistics to assist donors in identifying charities by type of service provided.

  28. REMINDERS • The application form MUST be signed by the “certifying official.” • Applicants must check the box next to each statement to demonstrate agreement to comply with each certification statement.

  29. Helpful Hints(New in 2014 -Applications will be submitted online via www.CharityNexus.org) • IMPORTANT: Make a copy of your application. • If there is a problem, we will be looking at the same information for a resolution. • Put your application together now, and send it in at least two weeks before the deadline. • Applications received early will be prescreened by the CFC Office; you will have an opportunity to make corrections. • Applications received during the last week of the application period (and particularly on the last day), will not be prescreened by the CFC Office and will be presented to the Application Review Committee “as is.” • Take the initiative to keep your email address current; email is the CFC’s main communications method. • Let us know if your banking information changes as this is absolutely critical for EFT disbursements.

  30. Helpful Hints (con’t) • Eligibility is determined by a committee of volunteers, so -- Review applications and attachments thoroughly • .If you have extenuating circumstances that prevent your organization from submitting the application via www.charitynexus.org , please contact Lisa Guthrie immediately. • Specifics regarding the 2014 CFC, including regulations and guidelines can be found at: www.opm.gov THE APPLICATION DEADLINE IS 5:00 PM, Friday, March 28, 2014.

  31. We like to incorporate your ideas on how to improve this training and the Central Virginia CFC program, and welcome your thoughts, comments and ideas. Questions???

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