Local Federation Application Training

1. Local FederationApplication Training Central Ohio and West Virginia Combined Federal Campaign

2. Syllabus • Introductions • Campaign Structure • Campaign Timeline (2 years) • Purpose of the Application • Federation Application & Attachments • Member Agency Application & Attachments • Review Process

3. Campaign Structure Sets policies and procedures Leadership of LFCC Cabinet{ Conducts local campaign Manages local campaign

4. Timeline (2 Year Cycle) 2013 March 1: 2013 Application Deadline March/April: Application Review (LFCC) April 30: Eligibility notification deadline in writing: approved/denied (via USPS) May 14: 25-word Description Edit/Approval Deadline May 14: Appeals Deadline May 15: Appeals Meeting June/July: Code issuing (new agencies) July 31: OPM goal for reviewing local eligibility & appeals August: Speakers Training September 1 – December 15: Campaign Period/Charity Fairs 2014 March 1: 2014 Application Deadline March 15: 2013 Designation Reports & Donor/Contributor Lists March 2014-2015: Disbursement of 2013 campaign funds

5. Purpose of the Application & Training Application: • Serves as a contract. • Serves as a benchmark for administrative and fiscal competence. • Provides fiscal and administrative accountability and transparency. Training: • This presentation serves as a guide to assist in completing the core components of the application. It is not meant as a supplement to reading the campaign regulations, associated memos OR the application instructions. • Please take a moment to read the campaign regulations and application instructions to understand the expectations and responsibilities of applying to participate in the Combined Federal Campaign.

6. Are you a federation? • As defined by the CFC: An organization with at least 15 applying and qualifying member agencies that meet the eligibility criteria. • YES: please continue • NO: please refer to the Local Independent Application documents.

7. Federation ApplicationandAttachments

8. Application Packet The application packet contains two sections. The first section contains the application instructions and definitions. The second section contains the application form and certification statements.

9. Supporting Documents The following supporting documents will be used attachments for the Federation application. It is helpful to pull these documents together prior to completing the application. In some instances additional documentation will be needed, but the following list contains the basics: • List of applying member organizations • IRS Determination Letter • Independent Financial Audit and Auditor’s Report • IRS Form 990 or Pro Forma 990 • List of members that creates your Board of Directors, their term dates, and a list of their 2012 meeting dates and locations. • Annual Report (most recent)

10. Page 9, Identifying Information • Complete all required fields • List 5-digit CFC code, if known • Leave blank if unknown • Contact Information • More than one person can be listed. • EFT (Electronic Funds Transfer) • Preferred, but optional

11. Page 10: Item 1 & Attachment A Item 1 I certify that the federation named in the application has ________ (enter number) member organizations that individually meet all local eligibility criteria of 5 CFR §§§ 950.202, 950.203, 950.204, and 950.401(i) for participation in this campaign by having either a substantial local presence in the geographic are served by the local campaign, a substantial local presence in the geographic area served by an adjacent local campaign, or a substantial statewide presence. TRANSLATION I certify that my federation has <enter number of member agencies> of member agencies which meet all of the required criteria outlined in the member agency application and applicable sections within the Code of Federal Regulations both of which I have thoroughly read.

12. Page 10: Item 1 & Attachment A Attachment A Include as ATTACHMENT A, a list of the federation and all member organizations that meet this requirement. See instructions for additional information. TRANSLATION Part 1: Include a list of the federation and all applying member organizations with your application. Part 2: Email us/Lacy a copy of the completed federation spreadsheet which details all of your applying member agencies and supporting data (25-word descriptions, presence, EIN, etc.) for registry with OPM and Charity List creation.

13. Page 10: Item 2 & Attachment B Item 2 I certify that the Internal Revenue Service recognizes the federation named in this application as tax-exempt under 26 U.S.C. 501(c)(3) and to which contributions are tax deductible pursuant to 26 U.S.C. 170(c)(2). TRANSLATION Yes, we’re all currently tax-exempt 501(c)(3)’s and in good standing with the IRS as such. NOTE: OPM verifies this information with the IRS. If the information cannot be verified, your organization will be denied by OPM.

14. Page 10: Item 2 & Attachment B Attachment B Include as ATTACHMENT B a copy of the federation’s most recent IRS determination letter and the IRS determination letter and/or other supporting documentation that verifies the tax-exempt status of its member organizations. TRANSLATION Include a copy of the federation’s most recent IRS Determination Letter that grants 501(c)(3) status, and do the same for all your member organizations. NOTE: OPM verifies this information with the IRS. If the information cannot be verified, your organization will be denied by OPM.

15. Page 10: Item 3 Item 3 I certify that the federation named in this application is a human health and welfare federation and either it or its member organizations provide services, benefits, or assistance to, or conduct activities that directly or indirectly affect, human health and welfare. The services, benefits, assistance, or program activities affecting human health and welfare were provided in calendar year 2012. TRANSLATION Yes, we and/or our members provided services/benefits, in some way, that directly/indirectly affected human health and welfare in 2012. NOTE: Actual services provided by member agencies are detailed in the Member Agency Application’s Attachment A.

16. Page 10: Item 4 & Attachment C Item 4 Select One: • I certify that the federation named in the application accounts for its funds on an accrual basis in accordance with generally accepted accounting principles (GAAP) and has an audit of its fiscal operations completed annually by an independent certified public accountant in accordance with generally accepted auditing standards (GAAS). OR • I certify that the federation named in the application accounts for its funds on an accrual basis in accordance with generally accepted accounting principles (GAAP), but has been operating for less than one year and therefore is not required to submit audited financial statements. TRANSLATION Select One: • Yes, this federation uses the accrual method of accounting and adheres to the requirements of GAAP, and we have an annual fiscal audit performed by an INDEPENDENT Certified Public Accountant as an Auditor who uses GAAS. Include Attachment C. OR • Yes, this federation uses the accrual method of accounting and adheres to the requirements of GAAP but have been operating for less than 1 year and therefore cannot provide an financial audit. Do not include Attachment C.

17. Page 10: Item 4 & Attachment C Attachment C Include as ATTACHMENT C a copy of the auditor’s report and the complete audited financial statements for a fiscal period ending not more than 18 months prior to January 2013 which verifies that the federation is honoring designations made to each member organization by distributing a proportionate share of receipts based on donor designations to each member. TRANSLATION Include a copy of the Financial Audit with the SIGNED Auditor’s Report on the auditor’s letterhead. The fiscal period represented in the audit must have an end date of June 30, 2011 or earlier. The audit must verify that your federation is appropriately distributing funds to your member agencies based on the designations that were assigned to them, by donors, during the campaign.

18. Page 10: Item 5 & Attachment D Item 5 Select One: • I certify that the federation named in this application prepares and submits to the IRS a complete copy of the federation’s IRS Form 990. OR • I certify that the federation named in this application is not required to prepare and submit an IRS Form 990 to the IRS. TRANSLATION Select One: • We prepare and submit a complete IRS Form 990 to the IRS. OR • We are not required to submit an IRS Form 990 to the IRS.

19. Page 10: Item 5 & Attachment D TRANSLATION • Include a copy of the complete IRS Form 990 (other 990 forms are not acceptable) that was submitted to the IRS. Dates much match the audit, and should have an ending date no earlier than June 30, 2011. The “Signature of Officer” section must be signed and dated, a preparers signature is NOT an acceptable alternative. OR • Submit a Pro Forma 990 which is created from specific pages from IRS Form 990. Attachment D Select One: • Include as ATTACHMENT D a copy of the complete IRS Form 990 for a period ending not more than 18 months prior to January 2013, including signatures in the box marked “Signature of Officer” or in IRS Forms 8879-EO or 8453-EO. The preparer’s signature alone is not sufficient. IRS Forms 990EZ, 990PF, and comparable forms are not acceptable substitutes. OR • Include as ATTACHMENT D a pro forma IRS Form 990 for a period ending not more than 18 months prior to January 2013. See application instructions for pro forma IRS Form 990 requirements. IRS Forms 990 EZ, 990PF, and comparable forms are not acceptable substitutes.

20. Pro Forma 990 Instructions The Pro Forma 990 is composed of specific pages/sections of the IRS Form 990. The Pro Forma is used for CFC application purposes only. We do not file the Pro Forma with the IRS. The Pro Forma document helps to provide data consistency in financial reporting between organizations that file forms such as the 990EZ, 990PF or other comparable forms. Specific line items in this document are used to calculate an agency’s AFR%. • Download the IRS Form 990 from the IRS website. • Complete and include the following sections: • Page 1, Items A-M, Part I (Summary) items 1-4, and Part II (Signature Block) • Part VII (Compensation) Section A only • Part VIII (Statement of Revenues) • Part IX (Statement of Functional Expenses) • Part XII (Financial Statements and Reporting) Please Note: Our office is able to provide the required Pro Forma page numbers and sections only. We’re unable to assist with completion of this document or other IRS documents, nor do we have 990 Forms available through our office.

21. Page 11: Item 6 Item 6 I certify that the administrative and fundraising rate for the federation named in this application is __ __ . __%. This percentage is computed from the IRS Form 990 submitted with this application. See the application instructions for the formula. TRANSLATION I’ve done the math correctly by following the AFR calculating formula and our Administrative and Fundraising Rate is: __ __ . __ % and I’ve listed this percentage in the space provided AND put a checkmark in the box provided.

22. AFR% FORMULA Use your IRS Form 990 or Pro Forma 990 to plug in the amounts requested: $ _____ . __ Part IX, Line 25, Column C + $ _____ . __ Part IX, Line 25, Column D = $ _____ . __ Functional Expenses Total • $ _____ . __ Part VIII, Line 12, Column A = _____ . __ % AFR

23. Page 11: Item 7 & Attachment E Item 7 I certify that an active and responsible governing body, whose members have no material conflict of interest and a majority of whom serves without compensation, directs the federation named in this application. TRANSLATION We have a board that composed mainly of people who are not financially compensated by us nor do they have any material interest in our federation, to whom we are accountable.

24. Page 11: Item 7 & Attachment E Attachment E Include as ATTACHMENT E a list of the federation’s board of directors with the beginning and ending date of each board member’s current term of office. ATTACHMENT E must also list the board’s meeting dates and locations for calendar year 2012. TRANSLATION Include a list of: • All board members • Each members start and ending term dates • All the board’s meeting dates and locations in 2012 (calendar year).

25. Page 11: Item 8 Item 8 I certify that the federation named in this application prohibits the sale or lease of CFC contributor lists. TRANSLATION We do not sell or lease donor data received from the CFC.

26. Page 11: Item 9 Item 9 I certify that the federation named in this application conducts publicity and promotional activities based upon its actual programs and operations, and that these activities are truthful and non-deceptive, include all material facts, and make no exaggerated or misleading claims. TRANSLATION We say what we do and we do what we say.

27. Page 11: Item 10 Item 10 I certify that the federation named in this application effectively uses the funds contributed for its announced purposes. TRANSLATION We’re not misappropriating funds.

28. Page 11: Item 11 Item 11 I certify that the federation named in this application does not employ, in its CFC operations, the services of private consultants, consulting firms, advertising agencies or similar business organizations to perform the policy-making or decision-making functions in the CFC. TRANSLATION We do not employ, in our CFC operations, the services of private consultants, consulting firms, advertising agencies or similar business organizations to perform the policy-making or decision-making functions in the CFC.

29. Page 12: Item 12 & Attachment F Item 12 I certify that the federation named in this application prepares and makes available to the public an annual report that includes a full description of the federation's activities and supporting services, member fees and/or service charges, and identifies its directors/governing body and chief administrative personnel. TRANSLATION We have an annual report that’s available to the public, and provides a complete and accurate description of what we’ve done, what we’re doing, where/how our donations are being used, and who’s holding us accountable.

30. Page 12: Item 12 & Attachment F Attachment F Include as ATTACHMENT F a copy of the most recently completed annual report. See Instructions Item 12 for additional information. TRANSLATION Provide a copy of your most recent Annual Report. The annual report should include: • A full description of the federation's activities and supporting services • Member fees and/or service charges • A list of directors/governing body and chief administrative personnel. Complete instructions are provided with Item 12, on page 7 of the application instructions.

31. Page 12: Item 13 Item 13 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 CFC Operations immediately. TRANSLATION We do not finance terrorism or any other illegal activities/persons. If we discover otherwise we will immediately notify OPM’s CFC Operations. We have double checked to make sure that we’re not financing any illegal activities or person by visiting: www.treas.gov/ofac, and will continue to do so regularly as long as we participate in the CFC.

32. Page 12: Certifying Official I, <official’s name> , am the duly appointed representative of <federation name> authorized to certify and affirm all statements enclosed in this application. I certify that I have read all the certifications set forth in this document and affirm their accuracy. In addition, by checking the box next to the certification, the federation named in this application acknowledges and agrees to comply with that certification. ______________________________ (Signature) ______________________________ (Typed or Printed Name) ______________________________ (Title) Date Completed ______________________

33. Member Agency Application and Attachments

34. Application Packet The application packet contains two sections. The first section contains the application instructions and definitions. The second section contains the application form and certification statements.

35. Supporting Documents/Attachments The following supporting documents will be used attachments for the Member Agency application. It is helpful to pull these documents together prior to completing the application. In some instances additional documentation will be needed, but the following list contains the basics: • Supporting statements and/or documents describing: • Geographic area served • Services PROVIDED (not offered) in 2012 • Description of how these services benefited/affected human health and welfare in the geographic area served • IRS Determination Letter (additional supporting documentation may be required if part of a group exemption or if a Bona Fide Chapter/Affiliate) • Independent Financial Audit and Auditor’s Report (if income is over $250k) • IRS Form 990 or Pro Forma 990 • 25-word statement describing the organization’s programs/activities.

36. Page 11, Identifying Information • Complete all required fields • List 5-digit CFC code, if known • Leave blank if unknown • Contact Information • More than one person can be listed. • EFT (Electronic Funds Transfer) • Preferred, but optional

37. Page 12: Item 1 & Attachment A Item 1 Defined in the instructions as Item 1. Select One: • LOCAL: I certify that the organization named in the application has a substantial local presence in the geographical area covered by the local campaign. • ADJACENT: I certify that the applicant organization named in the application has a substantial local presence in the geographical area covered by an adjacent local campaign. • STATEWIDE: I certify that the organization named in the application has a substantial statewide presence. TRANSLATION What geographic region and population does your organization serve? Local: serves population in one or more counties of the CO&WV CFC region? Adjacent: serves the population within a neighboring campaign area? Statewide: serves the population within the state of Ohio and/or West Virginia. Complete the location data and hours of operation requested in the spaces provided.

38. Page 12: Item 1 & Attachment A Attachment A Include as ATTACHMENT A supporting statements and/or documentation of substantial presence in the geographical area covered by an adjacent campaign and a description of the programs, services, benefits, etc. provided by the organization in calendar year 2012 and how those programs, services, benefits, etc. affect human health and welfare of the target population. . TRANSLATION Submit documentation that provides the following information: • List your location(s) address(es), location phone number(s), and days/hours of operation for each. • Describe what services were PROVIDED by your organization in 2012. • Describe how the services provided in 2012 impacted the population/geographic region your organization serves.

39. Attachment A Worksheet Need help completing Attachment A? Here’s a helpful worksheet that will guide you through all the requirements. This can be submitted as part of, or as the complete attachment. Available for download at: www.cowvcfc.org/applications.html

40. Page 13: Item 2 & Attachment B Item 2 I certify that the Internal Revenue Service (IRS) recognizes the organization named in this application as tax-exempt under 26 U.S.C. 501(c)(3) and to which contributions are tax deductible pursuant to 26 U.S.C. 170(c)(2). TRANSLATION Yes, we are a private, tax-exempt 501(c)(3) and in good standing with the IRS and their requirements.

41. Page 13: Item 2 & Attachment B Attachment B Include as ATTACHMENT B a copy of the most recent IRS determination letter. TRANSLATION Include a copy of your most recent IRS Determination Letter. NOTE: OPM will verify your organization’s current standing with the IRS. If they are unable to verify your IRS status OPM will deny your application.

42. Page 13: Item 3 & Attachment B Item 3 Select One: • I certify that the organization named in this application is not part of a group exemption. OR • I certify that the organization named in this application is part of a group exemption. 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 corporation tax-exemption. TRANSLATION Are you part of a group exemption? If so what kind or group exemption?

43. Page 13: Item 3 & Attachment B Attachment B If your organization is part of a group exemption or is a bona-fide chapter/affiliate under a single corporation tax-exemption: • Organizations that are part of an IRS group exemption must provide a copy of the IRS letter granting the group exemption, as well as the current list of subordinates that are covered by the group exemption. The EIN on the applicant’s Form 990 must match the EIN on the current list of subordinates. • Bona-fide chapters or affiliates of a national organization that do not have an IRS determination letter for the local organization must provide a certification signed by either the Chief Executive Officer (CEO) or CEO equivalent of the national organization and dated on or after October 1, 2012, stating the local charitable organization operates as a bona-fide chapter or affiliate in good standing of the national organization and it is covered by the national organization’s 501(c)(3) tax-exemption, IRS Form 990 and audited financial statements. A copy of the national organization’s 501(c)(3) letter must accompany the CEO’s certification TRANSLATION If your organization is part of a group exemption include with the IRS Determination Letter (Attachment B): Group Exempt Orgs: • A copy of the IRS letter granting the group exemption. • A list of all agencies that are covered by the exemption. • The EIN on the 990 must match the EIN on the list. Bona fide Chapters/Affiliates: • Must provide certification (a letter/memo) from the HQ org. CEO (or equivalent) stating that the applying agency is in good standing with the HQ and permitted to use their tax-exempt status, 990 and audited financial statements. • The letter/memo must be dated, on or after 10/1/2012 for the 2013 application. • A copy of the HQ’s IRS Determination letter must be included with the letter.

44. Page 13: Item 4 & Attachment A Item 4 I certify that the organization named in this application is a human health and welfare organization providing services, benefits, or assistance to, or conducting activities affecting human health and welfare. The services, benefits, assistance, or program activities affecting human health and welfare provided in calendar year 2012 are reflected in ATTACHMENT A. TRANSLATION Does your organization provide human health and welfare organization providing services, benefits, or assistance to, or conducting activities affecting human health and welfare?

45. Page 13: Item 4 & Attachment A Attachment A Human health and welfare services provided in calendar year 2012 must be reflected in Attachment A. TRANSLATION Make sure the human health and welfare organization providing services, benefits, or assistance to, or conducting activities affecting human health and welfare are described in Attachment A. This information must be based on services PROVIDED (not offered) during the 2012 calendar year.

46. Page 13: Item 5 & Attachment C Item 5 Select One: • I certify that the organization named in this application reports total revenue of $250,000 or more on its IRS Form 990 (or pro forma IRS Form 990) covering a period ending not more than 18 months prior to January 2013 and meets both of the following two conditions: • accounts for its funds on the accrual basis in accordance with generally accepted accounting principles (GAAP); and, • has an audit of its fiscal operations completed annually by an independent certified public accountant in accordance with generally accepted auditing standards (GAAS). (Include as ATTACHMENT C a copy of the auditor’s report and the complete audited financial statements for a fiscal period ending not more than 18 months prior to January 2013.) OR • I certify that the organization named in this application reports total revenue of at least $100,000 but less than $250,000 on its IRS Form 990 (or pro forma IRS Form 990) covering a period ending not more than 18 months prior to January 2013 and meets both of the following two conditions: • accounts for its funds on an accrual basis in accordance with generally accepted accounting principles (GAAP); and, • has an audit of its fiscal operations completed annually by an independent certified public accountant in accordance with generally accepted auditing standards (GAAS). OR • I certify that the organization named in this application reports total revenue of less than $100,000 on its IRS Form 990 (or pro forma IRS Form 990) covering a period ending not more than 18 months prior to January 2013 and has controls in place to ensure funds are properly accounted for and that it can provide accurate timely financial information to interested parties.

47. Page 13: Item 5 & Attachment C TRANSLATION What is your annual revenue? Do you use GAAP and GAAS? • $250,000 or more? Do you use GAAP and GAAS? • Include an Independent Financial Audit (Attachment C). • $100,000 - $250,000? Do you use GAAP and GAAS? • Audited Financial statements are not required unless specifically requested by the LFCC. • Less than $100,000? • No audit (Attachment C) required. However, you must be able to provide accurate and timely financial information if requested by the LFCC.

48. Page 13: Item 5 & Attachment C Attachment C If revenue is $250k or more, include as ATTACHMENT C a copy of the auditor’s report and the complete audited financial statements for a fiscal period ending not more than 18 months prior to January 2013. TRANSLATION If you are required to submit an audit it must contain the following: • The SIGNED Auditor’s Report on the auditing firm’s letterhead. • All pages of the audit. • Have a fiscal period ending date on or after June 30, 2011. • Must be GAAP and GAAS compliant. • Must match the dates of the IRS Form 990 or Pro Forma 990. NOTE: Internal Audits are not an acceptable alternative.

49. Page 14: Item 6 & Attachment D Item 6 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. OR I certify that the organization named in this application is not required to prepare and submit an IRS Form 990 to the IRS. TRANSLATION Do you complete an IRS Form 990 and submit to the IRS? Yes: Include a copy as Attachment D. No: Create a Pro Forma 990 and include that as Attachment D.

50. Page 14: Item 6 & Attachment D Attachment D Include as ATTACHMENT D a copy of the complete IRS Form 990 for a period ending not more than 18 months prior to January 2013, including signatures in the box marked “Signature of Officer” or in IRS Forms 8879-EO or 8453-EO. The preparer’s signature alone is not sufficient. IRS Forms 990EZ, 990PF, and comparable forms are not acceptable substitutes. OR Include as ATTACHMENT D a pro forma IRS Form 990 for a period ending not more than 18 months prior to January 2013. See application instructions for pro forma IRS Form 990 requirements. IRS Forms 990 EZ, 990PF, and comparable forms are not acceptable substitutes. TRANSLATION IRS FORM 990 Submit a complete copy of your IRS Form 990. Remember to make sure that the Signature of Officer section is signed and complete on page 1! PROFORMA 990 Create a Pro Forma 990 from the specified pages of the IRS Form 990.