CFC Training Powerpoint slides

Report
2015 Potomac CFC
Application Training
January 9, 2015
Today’s Agenda
• Information about the Combined Federal
Campaign and the Potomac CFC
• Application Information
• Application Instructions
• Questions and Answers
2
Combined Federal Campaign
• Only authorized solicitation of federal civilian
employees and military service members in the
workplace.
• Administered and regulated by the Office of Personnel
Management (OPM).
• For more information: www.opm.gov/cfc
• Organizations must apply annually for participation in
the CFC.
3
Combined Federal Campaign
• CFC is divided into geographic regions and is a
separately run campaign in each region.
• Potomac CFC includes federal facilities (civilian and
military) located in the counties of King George, Essex,
King and Queen, Lancaster, Northumberland, Richmond,
Westmoreland, Caroline, Stafford, Spotsylvania,
Fauquier, Culpeper, Orange, Rappahannock and Madison
and portions of Prince William and the City of
Fredericksburg.
4
Potomac CFC 0898
5
Local Management of
Potomac CFC
• Potomac CFC is managed by the Local Federal
Coordinating Committee (LFCC).
• A group of federal military and civilian personnel.
• Decision-making group for the Potomac CFC.
• Approve/deny applications after federal employee review.
• The Principal Combined Fund Organization or PCFO is
the fiscal agent for the Potomac CFC.
• Rappahannock United Way is the PCFO for the Potomac CFC.
• Has been PCFO for 34 campaign years.
6
Application Information
• Strict Deadlines – February 13, 2015 at 4:30 p.m. For both federations and independent charities.
• Make sure application is completed in its entirety.
• Must be submitted in hard copy.
• FEDERATIONS – email attachment A (spreadsheet).
• The Application Review Committee (federal
employees) review all applications and make
recommendations to LFCC.
• LFCC reviews applications and accepts/denies
• Can make denial appeal to local LFCC; then to OPM.
7
Application Instructions
• Please read all instructions before you begin!
• There has been substantial changes to application
this year. Organizations must have a local
presence in order to be in a CFC Campaign.
• Read and answer all questions carefully.
• It may be helpful to complete/compile
attachments before answering the application
questions.
• Please include EFT information (electronic funds
transfer), if you have utilize EFT.
• See sample Completeness Review and Application
Review Forms (in packet).
8
Application Cover Sheet
• Provide Official Name as listed by IRS on IRS
Determination Letter.
• Include DBA, if there is one.
• Must have back-up info for DBA (official).
• Cannot use PO Box as Organization Address.
• Disbursement Address is only needed if you are receiving
paper checks and address is different than organization
address.
• Please include EFT Information, if applicable.
9
Certifications 1 - 3
•
Certification #1 – This year you must have a local presence/address and
be open at least 15 hours per week with a dedicated phone number.
There is no Adjacent or Statewide certification this year.
•
Local – services within boundaries of Potomac CFC.
•
Certification #2 – Are you a 501 (c) (3)?
•
•
Must attach most recent IRS Determination Letter.
Certification #3 – Group exemption information.
•
•
•
•
Only check 1 box.
If you are a group exemption, you must have group exemption #.
Include a letter from national organization that your chapter is in good standing.
If you are a Catholic organization, please include a copy of the page from
Catholic Directory where Catholic Charity can be found – circle the agency.
10
Certifications 4 - 5
•
•
Certification #4 - Are you a human health and welfare organization
providing services benefits or assistance to ….human health and welfare?
• If animal charity - must make a link between animal welfare and
human welfare.
• Attachment A – specifics for 2014 only.
Certification #5 – Revenue Reporting and Supporting Documents.
• $250,000 and over
• Must include audited financials dated no later than June 30, 2013.
• Must account for funds on the accrual basis.
• At least $100,000 but less than $250,000.
• Must have audited financials (but do not have to be included with application).
• Must account for funds on the accrual basis.
• Under $100,000.
• May use cash or accrual basis of accounting.
• Do not have to have audited financials.
11
Certifications 6 - 7
•
Certification #6 – Preparation of IRS Form 990.
• Required to submit IRS Form 990
• Must attach copy
• Cannot be dated prior to June 30, 2013
• If not required to submit IRS Form 990, you must:
• Must provide Proforma 990
• Cannot accept 990 EZ, 990PF or others .
• Must have these parts: Page 1 Items A – M; Part I Lines 1-4 only; Part II
signature; Part VII compensation section A only; Part VII comp section A;
Part IX statement of functional expenses, and; Part XII financial
statements and reporting.
• Cannot be dated prior to June 30, 2013.
• In Part VII, include compensation amounts or zeros in Columns D, E and F. Or
check box indicating that no compensation is given.
•
Certification #7 - Calculate AFR
• From Form 990 or Proforma Parts VII and IX.
• Please check the math!
• Report in % to one decimal - Example 10.5%.
• Can be denied if AFR is 0.0% and show expenses on audited financials.
12
Certifications 8 - 12
•
•
•
•
•
Certification #8 - Do you have an active and responsible governing body?
Are they compensated?
• More than 50% of board must not be compensated.
• If it is 50/50, application will be denied.
• Must use director/trustee as a member of governing body with voting
rights.
• Number of voting members on Page 1, Line 3 of Form 990 must be
equal to or less than the number listed as director/trustee in Part
VII.
Certification #9 – Will not sell or lease the CFC contributor/donor list.
Certification #10 – Conducts publicity and promotional activities based
upon actual programs, are truthful and non-deceptive.
• Don’t mislead or exaggerate!
Certification #11 – Use funds for the announced purpose.
Certification #12 – Compliance.
13
Certification 13 and
Signature
•
•
Certification #13 – Attachment E
• 25 word statement with taxonomy codes – ONLY 25 WORDS.
• Codes are listed in the instructions.
Certifying Official
• Signature of the person who is responsible for the organization.
• Can affirm that all statements are accurate.
• DON’T FORGET TO SIGN THE APPLICATION!
14
Attachment A
Local Independent
• Describe actual services and programs
provided in calendar year 2014 only.
Who do you serve?
What services/programs do you provide?
When are the services delivered?
Where are the services delivered?
How do your services benefit human health and
welfare?
• How many do you serve?
•
•
•
•
•
15
Attachment A Instructions
(continued)
• Be specific and detailed.
• Describe your programs and services in your own words
and include impact information.
– How many served and what was impact.
• Don’t cut and paste from past applications
or your annual report or newsletters.
16
Sample Attachment A
Chart Form
Program/Service
Title
Happy Time Afterschool Youth
Program
100 Maple Ave.
Anywhere, VA
22182
Maple County, VA
2:00 -5:30 p.m.
Monday-Friday
(123)456-7890
Pre-School
Enrichment
Program
100 Maple Ave.
Anywhere, VA
22182
Maple County, VA
9:00 a.m. – 5:30
p.m.
Monday-Friday
(123)456-7890
Brief Description
of Program/Service
Provides
supervision for
youth after school.
Homework
assistance, snack,
recreational
activities
Target Population
Provides school
readiness and day
care services for
children 2-5 years
of age. Certified
child care, hot
meals, recreational
and educational
activities.
Children ages 2-5
Children ages 5-15
Number of
Beneficiaries
150
100
Date(s)
September 1 –
June 15, 2014
January 2, 2014 –
December 31, 2014
Human Health and
Welfare Benefit
Provides a safe
environment for
children after
school which
promotes school
readiness, healthy
habits and physical
well-being.
Provides a safe
child care
environment which
promotes
educational
readiness and
healthy child care.
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Attachment B
Local Independent
• Attach a copy of your organization’s most recent IRS
determination letter.
• Confirm EIN is valid and matches EIN on 990 and application
• 501(c) (3) status will be verified through the IRS.
• If 501(c) (3) cannot be confirmed by the IRS, applicant
will be denied.
• Verify your status prior to submitting your application
(Call IRS - 877-829-5500).
• If organization is using something other than legal name,
official DBA paperwork in your home state or jurisdiction is
required.
• We must have a copy in the application packet or the
application will be denied.
18
Attachment C
Local Independent
•
Audited Financial Statements
• Required for organizations with $250,000 or more in annual revenue.
• Must be signed, dated and on the audit firm’s letterhead.
• If revenue is at least $100,000 but less than $250,000 must certify
(#5) that organization has an audit completed annually by
independent CPA but do not have to provide it in the packet.
• Will not have attachment C in application if under $250,000 but
must have it available if we/donor asks for it.
• If revenue is less than $100,000 must certify (#5) that organization
has financial controls in place .
• Will not have attachment C if under $100,000.
19
Attachment D
Local Independent
• Must provide complete, signed IRS form 990 for a
period ended not more than 18 months prior to
January 2015 (no later than June 2013).
• Must have signature of Officer.
• Include all supplemental statements and schedules with
990.
• If not required by IRS to file standard 990 (revenue less
than $100,000).
• Include Pro forma IRS Form 990 with appropriate parts.
• More details on page 6 of application instructions (also on slide
12).
20
Attachment E
Local Independent
•
Calculation of Administration/Fundraising Expenses
•
•
•
•
•
Taxonomy codes
•
•
•
•
•
Calculate by using IRS 990
List to the tenth % (e.g. 12.3%)
For details see Item 7 page 6 of application instructions
If Statement of Functional Expenses results in 0% rate, but show expenses on the audited
financial statement, the application will be denied unless the audited financial statements
specifically state that these services were donated.
Up to 3; minimum of 1
Most closely identify mission, services and activities of organization
Codes listed on page 7 of application instructions
Codes were revised in 2012-13 – review and make sure they are still relevant
Statement of 25 words or less
•
Published in campaign materials
• Can only be 25 words!
• See handout of sample Attachment E for statement grid
21
SAMPLE
20152014
SAMPLE
ATTACHMENT E
ATTACHMENT E
Agency Name:
Administrative and Fundraising Expenses to be calculated using IRS 990:
From Part IX (Statement of Functional Expenses)
Add line 25, Column C (Management & General Expenses)
To Line 25, Column D (Fundraising Expenses)
+
TOTAL Admin/Fundraising Expenses
List From Part VIII (Statement of Revenue), Line 12, Column A (Total Revenue)

Divide the Total Admin/Fundraising Exp by Total of Revenue to equal
PERCENTAGE of Administrative and Fundraising Expenses.
=
%
Must be listed to the tenth of a percent (e.g. 12.7%)
The result is the percentage overhead: _____________% All percentages must be listed to the tenth of a
percent (e.g.
15.7%) Codes:
Taxonomy
Category
(See Item 13 (page 7) of the CFC Application Instructions for Alpha Codes)
22
25-word Statement for Brochure Listing:
The following grid is provided for your convenience to stay within the 25-word limit.
Here is an example of how your listing will appear in the printed catalog:
12345 My Chosen Cause (Chosen Cause, LLC) (540)555-1234x310 www.chosencause.org
EIN#12-3456789 We provide opportunities for charities to reach a broad range of donors and
for federal employees to give to the charities of their choice. 11.0% W,T,Z
23
Application Instructions
Federations
•
New federations
• Must submit the federation application and the complete applications of all member
organizations. Member organizations must have a local presence within the Potomac
CFC area.
• If they are a Catholic organizations, please include a copy of the page from
Catholic Directory where Catholic Charity can be found – circle the agency.
•
Currently participating federations (Member Organizations must have a local presence
within the Potomac CFC area).
• Must submit the federation application.
• Must submit a complete application for any new member organizations .
• Must submit a complete application for any organization denied participation in
2014.
•
Currently participating federations will be audited by Potomac CFC.
• Will be notified by Feb. 17th.
• Will audit 20% of member agencies of all federations.
• One Federation may have a 100% audit.
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Attachment A
Federations
• List of the federation and all member organizations
applying for participation in CFC.
• Include information on excel spreadsheet.
• Complete the Column for page number of Catholic Directory where
Catholic Charity can be found, if applicable
• Only use the official spreadsheet as designed.
• Please do not change the spreadsheet format.
• Please enter AFR as a % - Example: 26.5%.
• Email the spreadsheet for Attachment A to
[email protected] by the deadline.
25
Attachments B – D
Federations
• Attachment B – IRS determination letter – 501(c)(3)
• Provide copies for the federation and all member agencies
• Will be verified with the IRS.
• Attachment C – Audited Financial Statements
• For the federation
• Attachment D – Signed IRS Form 990
• If not required to file 990 must include Pro forma 990 with
appropriate parts.
26
Attachment E
Federations
• Listing of Board of Directors - REQUIRED
• Beginning & ending dates of each member’s
term of office.
• List Board meeting dates and locations for
calendar year 2014.
27
Attachment F
Federations
• Copy of the federation’s most recently completed annual
report – REQUIRED
• Dated no later than June 2013.
• Full description of the federation’s activities and
supporting services.
• Accurate descriptions of the federation’s membership
dues and/or service charges.
• The annual report or more frequently published document
must also include an accurate description of the federation’s
membership dues and/or service charges received by the
federation from the charitable organizations participating as
members. The information must clearly present the amounts
raised, the sources of contributions, the cost of fundraising,
and how costs are recovered from donations.
28
Please read carefully
and don’t forget to sign!
• 13 Certifications must be completed.
• Read carefully!
• Certifying Official
– Individual who has the authority to affirm
everything that is in the application.
– Affirms accuracy of application.
29
CFC Code
• Your 5-digit CFC Code stays the same as long
as your organization is eligible.
• Code may be used on marketing and
promotional materials, brochures, websites,
newsletters.
• If you don’t have a 5-digit CFC code:
• OPM will assign a code and provide it to the CFC
• We will notify organization/federation with CFC
code.
30
Hints & Tips for the
Application Process
•
Make sure you use the correct 2015 application
 Get your application in prior to the Feb. 13, 2015 deadline.
 Do you use accrual method or cash method of accounting?
•
•
MUST use accrual method if revenue is over $100,000
Signatures/certifications
• Every application must be signed by a certifying official, but OPM no longer requires
that each application contain an original signature.
• All certifications must be addressed
• Only 1 box may be checked for certifications that have more than 1
qualification
 Board Member designations on 990
• Number of voting members on 990 – Part 1 Line 3 must be equal to or less than the
number listed as director/trustees in Part VII (C)
• If compensate 50% or more of officers, application will be denied
31
Hints & Tips for the
Application Process
• You must have a local presence in the Potomac CFC area!
• Acceptance by CFC does not guarantee that OPM will accept,
especially if there are IRS issues.
 Use correct calculation for AFR %
Read CFC Memo 2012-05 for info on calculation
• Correct Pro Forma 990
• 990EZ, 990PF, 990-N and comparable forms are not acceptable.
• DBA – “Doing Business As”
• Must provide documentation of DBA with application.
• Documentation must be from an “official” or government organization
32
Hints & Tips for the
Appeal Process
• If your application is denied, follow through with the appeal
process.
• Be aware of appeal deadlines.
• Specific reason for denial will be stated and that is the only
issue you need to address in the appeal.
• Take the time to appeal!
• Federations - If you have a member charity that is denied, your
denial letter will state how many charities are approved and how
many denied.
•
This correspondence serves as both your approval and denial notification
and will be in a letter format sent by mail according to the denial
regulations
• Federations - If you have all member charities approved, you will
receive an email notification only.
33
Completeness
Review Process
• When application is received, a Completeness Review
will be completed by CFC staff.
• Completeness review is for your convenience, in case
anything is incorrect or missing.
• If there is an issue, staff will contact you by email
outlining the issues prior to the application deadline.
• Corrections can be made to application and/or
attachments prior to the deadline.
• After the deadline, you cannot make corrections to the
application or any attachments or add any information to
the application or attachments.
GET APPLICATION IN BEFORE THE DEADLINE!
34
Application
Review Process
• Federal employees conduct the Application
Review Process after the deadline.
• All local independent organizations, federations
and new members of federations are reviewed.
• If there are issues, staff will contact you for a
written explanation.
• You cannot change or add anything, you can only
provide a written explanation about the situation.
• After application review, the LFCC meets and votes on
approval/denial.
35
2015 Application Calendar
• February 13
 February 17
 February 27
• April 30
•
•
•
•
•
•
May 8
May 13
June 5
July 31
August 31
Sept 1 – Dec 15
COB 4:30 p.m.-Deadline for all
Applications
Notify Federations of Agency Audits
Deadline for Federation Agency Audits
Notifications of denial/approval will be
emailed/mailed
Local Appeals due
Final Denial notices mailed
OPM appeal deadline
Appeals completed by OPM
Database Updated/Booklet Complete
2014 Campaign
 Federations only
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Contact Information
Sharon Patrick, CFC Campaign Coordinator
[email protected]
540-373-0041 Ext. 318
3310 Shannon Park Drive
Fredericksburg, VA 22408
www.potomaccfc.org
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