2014 Central VA Area CFC Application Workshop

2014 Central VA Area CFC Application Workshop

Lisa GuthrieDirector of Public

CampaignsCVACFC

2001 Maywill StreetRichmond, VA 23230

[email protected]

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Central VA Area CFC

What is the CFC?What is the CFC?

The only workplace giving campaign for Federal employees on behalf of approved The only workplace giving campaign for Federal employees on behalf of approved charitable organizations charitable organizations

Established in 1961 by President John F. KennedyEstablished in 1961 by President John F. Kennedy

Remains the largest and most successful workplace philanthropic fundraiser in the Remains the largest and most successful workplace philanthropic fundraiser in the United States. Federal employees across the country have raised over $7 billionUnited States. Federal employees across the country have raised over $7 billion

A local campaign that is managed by Federal employees (LFCC)A local campaign that is managed by Federal employees (LFCC)The Local Federal Coordinating Committee (LFCC), CFC governing body/executive The Local Federal Coordinating Committee (LFCC), CFC governing body/executive

board that approves all local charitiesboard that approves all local charities

Any 501(c)(3) organization can applyAny 501(c)(3) organization can applyNon-profits MUST reapply each yearNon-profits MUST reapply each year

The Office of Personnel Management (OPM) approves all national/international The Office of Personnel Management (OPM) approves all national/international charities; provides FINAL approval of local charitiescharities; provides FINAL approval of local charities

CFC Campaign Dates: Sept 1 – Dec 15CFC Campaign Dates: Sept 1 – Dec 15

Payments disbursed to agencies quarterly by the Principal Combined Fund Organization Payments disbursed to agencies quarterly by the Principal Combined Fund Organization (PCFO) => For CFCofCVA, it’s the United Way of Greater Richmond and Petersburg(PCFO) => For CFCofCVA, it’s the United Way of Greater Richmond and Petersburg

PCFO

Sets Policy & ProceduresOPM

Conducts Local Campaign (Leadership)Local Federal Coordinating Committee (LFCC)

Manages Campaign Partners in Local Campaign

Local Federations & Local Independents

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

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)

CFC Application Cover PageCFC 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) AddressContact information for Executive Director & Key Contact

PersonWebsite Address (if applicable)

Disbursement Address (where checks should be mailed) Electronic Funds Transfer (EFT) Information

CFC Certification Statement #1CFC Certification Statement #1RequirementsRequirements

Certification #1Certification #1

Organization must provide – Organization must provide –

Hours of operation Hours of operation (for each day of the week)(for each day of the week)

Applicant Agency Geographical Presence Applicant Agency Geographical Presence (check appropriate box)(check appropriate box)

- - Include as ATTACHMENT AInclude as ATTACHMENT A: a supporting statement and/or : a supporting statement and/or

documentation that your organization has one of the following:documentation that your organization has one of the following:

(1) a substantial local presence in the geographical area covered by (1) a substantial local presence in the geographical area covered by the the

local campaign; (2) a substantial local presence in the geographical local campaign; (2) a substantial local presence in the geographical

area covered by an adjacent local campaign; or (3) a substantial state-area covered by an adjacent local campaign; or (3) a substantial state-

wide presence.wide presence.

- - ATTACHMENT A ATTACHMENT A should also include:should also include:

The physical address of the organization and aThe physical address of the organization and a descriptiondescription that that indicates the indicates the

programs, services, benefits, etc. provided in calendar year 2013, and programs, services, benefits, etc. provided in calendar year 2013, and howhow these these

affect human health and welfare of the target population.affect human health and welfare of the target population.

CFC Certification Statement #1CFC Certification Statement #1Attachment AAttachment A

A suggested guide to prepare your human health and welfare A suggested guide to prepare your human health and welfare substantiation:substantiation:

WHOWHO received the service, benefit, assistance, or program activity received the service, benefit, assistance, or program activity WHATWHAT the service, benefit, assistance, or program activity is the service, benefit, assistance, or program activity is WHENWHEN it was delivered it was delivered WHEREWHERE it was delivered it was delivered HowHow was it delivered was it delivered

Factors to consider in communicating human health and Factors to consider in communicating human health and welfare impact: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

CFC Certification Statement #2CFC Certification Statement #2IRS Determination LetterIRS Determination Letter

Include a current copy of your IRS determination letter as Include a current copy of your IRS determination letter as ATTACHMENT B: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

CFC Certification Statement #2CFC Certification Statement #2IRS Determination Letter (cont.)IRS Determination Letter (cont.)

Bona-Fide Chapters and Affiliates of a National Organization:Bona-Fide Chapters and Affiliates of a National Organization:

Tax-Exempt Letter:Tax-Exempt Letter: A local chapter or affiliate that is not separately A local chapter or affiliate that is not separately incorporated and uses its national “parent’s” 501(c)(3) letter, may apply but incorporated and uses its national “parent’s” 501(c)(3) letter, may apply but must provide the following: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 If the name on the IRS letter or IRS form 990 is different from the name on the application form, official documentation the name on the application form, official documentation from IRS or State Government must be included, (i.e. “doing from IRS or State Government must be included, (i.e. “doing business as” (DBA) authorization, name change business as” (DBA) authorization, name change authorization).authorization).

CFC Certification #3CFC Certification #3Affiliation StatusAffiliation Status

Choose 1 of the following 3 optionsChoose 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.

CFC Certification #4CFC Certification #4

I certify the organization named in the application is a I certify the organization named in the application is a human health and welfare organization providing human health and welfare organization providing services, benefits, or assistance to, or conducting services, benefits, or assistance to, or conducting activities affecting human health and welfare.activities affecting human health and welfare.

- 2013 human health/welfare service must be reflected in - 2013 human health/welfare service must be reflected in Attachment AAttachment A

CFC Certification Statement #5CFC Certification Statement #5AuditAudit

Choose one of three options: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-

Revenues between $100,000 and $250,000Revenues between $100,000 and $250,000 (Note: see Line 12, Form 990, Attachment D for Revenue data)(Note: see Line 12, Form 990, Attachment D for Revenue data)

- Must account for funds on the accrual basis in accordance - Must account for funds on the accrual basis in accordance withwith

generally accepted accounting principles (GAAP); and,generally accepted accounting principles (GAAP); and,

- Must be audited annually by an independent certified public- Must be audited annually by an independent certified public accountant in accordance with generally accepted auditing accountant in accordance with generally accepted auditing standards (GAAS). A copy of the audit need not be submitted standards (GAAS). A copy of the audit need not be submitted unless requested at a future date.unless requested at a future date.

-or--or-

Revenues below $100,000Revenues below $100,000 (Note: see Line 12, Form 990, Attachmentttachment 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.

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.



QuestionQuestion: How can I know for sure my audit qualifies?: How can I know for sure my audit qualifies?

If you see two statements similar to the ones below, then you’ve got the If you see two statements similar to the ones below, then you’ve got the right right

kind of audit required by the CFC:kind of audit required by the CFC:- GAAP StatementGAAP Statement: “[: “[Agency’s nameAgency’s name] …as of [] …as of [datedate], ], the changes in the changes in

net assets and its cash flows for the year then ending in conformity net assets and its cash flows for the year then ending in conformity

with generally accepted accounting principles in the United States with generally accepted accounting principles in the United States

of America.”of America.”

- GAAS StatementGAAS Statement: : “We conducted our audit in accordance with “We conducted our audit in accordance with

auditing standards generally accepted in the United States of auditing standards generally accepted in the United States of

America.”America.”

CFC Certification Statement #6IRS Form 990

Choose one of two options:Choose one of two options:1.1. I certify that the organization named in this application prepares and 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.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--or-

CFC Certification Statement #6IRS Form 990 cont.’

2. I certify the organization named in this application is not 2. I certify the organization named in this application is not

required to prepare and submit an IRS Form 990 to the IRS.required to prepare and submit an IRS Form 990 to the IRS.

2012 990:2012 990: If the organization’s fiscal period ended on or after December If the organization’s fiscal period ended on or after December

31, 2012, it must include a 31, 2012, it must include a pro forma 2012pro forma 2012 IRS Form 990 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.

IRS 990 cont’IRS 990 cont’

NOTE:NOTE:

Any organization’s IRS Form 990 that does not include a complete list Any organization’s IRS Form 990 that does not include a complete list

of the officers, Board of Directors, trustees and key employees, and of the officers, Board of Directors, trustees and key employees, and their their

compensation, if any, is incomplete and will result in a denial. compensation, if any, is incomplete and will result in a denial.

Uncompensated members must have a -0- in the compensation Uncompensated members must have a -0- in the compensation column.column.

CFC Certification Statement #7 CFC Certification Statement #7 Administrative & Fundraising Rate (AFR)Administrative & Fundraising Rate (AFR)

I certify the administrative and fundraising rate for the organizationI certify the administrative and fundraising rate for the organization named in this application is __ __ .__% named in this application is __ __ .__%

This percentage is computed from the IRS Form 990 submitted with this This percentage is computed from the IRS Form 990 submitted with this application. The percentage will be calculated based on the information application. The percentage will be calculated based on the information contained on the:contained on the:

2012 (or later) IRS Form 990 (or pro forma IRS Form 990)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 In Part IX (Statement of Functional Expenses, ADD Line 25, Column C to the amount amount in Line 25, Column D. Divide the sum by Part VIII (Statement of Revenue, Line in Line 25, Column D. Divide the sum by Part VIII (Statement of Revenue, Line 12, 12, Column A (Total Revenue).Column A (Total Revenue).

CFC Certification Statement #8CFC Certification Statement #8

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


I certify the organization named in this application prohibits I certify the organization named in this application prohibits the sale or lease of CFC contributor lists.the sale or lease of CFC contributor lists.


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


I certify the organization named in this application effectively I certify the organization named in this application effectively uses the funds contributed by Federal personnel for its uses the funds contributed by Federal personnel for its announced purposes.announced purposes.


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.

CFC Certification Statement #13CFC Certification Statement #1325-Word Statement25-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

CFC Certification Statement #13 CFC Certification Statement #13 25-Word Statement (cont.)25-Word Statement (cont.)

Taxonomy CodesTaxonomy Codes

Broad categories of service developed Broad categories of service developed by the National Center for by the National Center for

Charitable Statistics to assist Charitable Statistics to assist donors in identifying charities by donors in identifying charities by

type of service provided.type of service provided.

A Arts, Culture, and HumanitiesB EducationC EnvironmentD Animal RelatedE Health CareF Mental Health & Crisis InterventionG Voluntary Health Associations & Medical DisciplinesH Medical ResearchI Crime & Legal RelatedJ EmploymentK Food, Agriculture, and NutritionL Housing & ShelterM Public Safety, Disaster Preparedness & ReliefN Recreation & Sports O Youth DevelopmentP Human Services Q International, Foreign Affairs, National SecurityR Civil Rights, Social Action, AdvocacyS Community Improvement & Capacity BuildingT Philanthropy, Voluntarism & Grantmaking FoundationsU Science & Technology V Social Science W Public & Social BenefitX Religion Related Y Mutual & Membership Benefit Z Unknown

REMINDERSREMINDERS

- 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.

Helpful HintsHelpful Hints(New in 2014 -Applications will be submitted online via (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.

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.

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???

2014 Central VA Area CFC Application Workshop

Documents

Transcript of 2014 Central VA Area CFC Application Workshop