2. 2014 Combined Federal Campaign (CFC) Application Training Northwest Florida CFC

3. OPM Office of Personnel Management (OPM) – Has the responsibility for the oversight of the Combined Federal Campaign (CFC) – Reviews and provides guidance and technical advice on regulations – Has the authority to conduct compliance audits on any CFC local campaign’s fiscal records

4. LFCC Local Federal Coordinating Committee (LFCC) – Comprised of Federal Employees and representatives and officially designated by the Director of OPM to conduct the CFC in a particular community – Selects the PCFO, who serves as the fiscal agency for the campaign – Provides oversight for the local campaign in conformance with CFC regulations and policies established by OPM – Approves local charities in their campaign area that have met CFC eligibility standards set forth in the CFC regulations

5. PCFO Principal Combined Fund Organization (PCFO) – Administers the local campaign – Acts as fiscal agent under the direction and control of the LFCC and OPM – Required to submit an annual audit of regular operations and CFC operations to the LFCC and OPM on an annual basis – The Northwest Florida CFC area PCFO is United Way of Northwest Florida

6. Application Timeline March 14 – Deadline for United Way of NWFL affiliated agencies 2014 CFC application April 1 – Deadline for 2014 local application period April 30 – Deadline for LFCC to notify local organizations of eligibility decisions in writing June 4 – Deadline for decisions by LFCC on all local organization appeals July 31 – OPM completion of local appeal reviews

7. Review Process Sampling of Federation Members Federations MUST submit full applications of all members not approved for participation in 2013 20% Sampling of federation membership is required by Northwest Florida CFC Completeness Review PCFO (United Way) will perform completeness review and contact applicant regarding administrative oversights See website for useful tools

8. 2013 Changes Certifying official signature is not required to be an original signature Revisions to Pro Forma 990 0% AFR must be verified by audit Appeal Documentation

9. Key Application Documents Att. A 2013 Service Description Att. B IRS Determination Letter Att. C (if appl.) Audited Financial Statements Att. D IRS Form 990 (same period as audit) 2014 CFC Application Certifications

10. CFC Application Cover Page List Legal Name as it appears on your IRS Determination Letter (and DBA documentation if applicable) Include five-digit code, if a prior participant of CFC Organization address must be the physical mailing address of the main office (as is listed on the IRS Determination Letter.) No P.O. Boxes allowed on this line. Actual service address must be provided in Certification #1 Contact and Disbursement address may include P.O. Boxes Use of Electronic Funds Transfer (EFT) is not available for Northwest Florida CFC

11. CFC Certification Statement #1 Local, Adjacent, or Statewide Presence Local Presence – Staffed facility, office or portion of residence located within Bay, Calhoun, Gulf, Holmes, Jackson or Washington Counties available to members of the public seeking its services or benefits. Adjacent Presence – Same as above, but located in a CFC area whose borders touch Northwest Florida CFC area Statewide Presence – Providing or conducting real services or benefits in 2011 covering at least 30% (20 counties) of Florida’s geographic boundaries or program activities affecting at least 30% (5.6 million people) of Florida’s population

12. CFC Certification Statement #1 Local, Adjacent, or Statewide Presence Hours of Operation Service Location – County/State 2013 Human Health and Welfare Services (Attachment A)

13. CFC Certification Statement #1 Local, Adjacent, or Statewide Presence ATTACHMENT A should be a brief summary including: WHO (target group) and/or HOW MANY received the service, benefit, or assistance WHAT the service, benefit, or assistance is WHEN the service was delivered WHERE the service was delivered

14. CFC Certification Statement #1 Local, Adjacent, or Statewide Presence Factors OPM/LFCC will consider: – Nature and extent of the service, benefit, assistance, or program activity – Frequency, continuity, and duration of services – Impact on, or benefit to, beneficiaries – Number of beneficiaries

15. CFC Certification Statement #1 Local, Adjacent, or Statewide Presence Applicants should avoid… – Generalized statements – Listing “offered” services – Listing location of members, affiliates, or board members – Listing the residences of visitors to a facility – Listing services provided by the service recipient – Information disseminated by USPS or Internet – Repetitive text – Fundraising activities as a service – Including annual reports or brochures

16. CFC Certification Statement #1 Local, Adjacent, or Statewide Presence Examples of Qualifying Attachment A: On November 1-3, 2013, ABC Charity conducted a national conference on cancer research and treatment in Port St. Joe, Florida. ABC Charity staff made presentations on new research, provided advocacy training to all attendees, and facilitated a discussion between policymakers and medical researchers. The three day conference was attended by 120 healthcare industry professionals. * Who, what, when and where were answered!

17. CFC Certification Statement #1 Local, Adjacent, or Statewide Presence Example of Qualifying Attachment A: Florida – Calendar Year 2013 (scholarships awarded bimonthly ) Charity International awarded scholarships to the following Florida high school students pursuing a degree in computer technology to attend the college or university of their choice:  A. Smith, Leon County ($1,800)  J. Doe, Leon County ($5,000)  B. Callahan, Bay County ($1,200)  D. Johnson, Jackson County ($800)  C. Jones, Bay County ($900)

18. CFC Certification Statement #1 Local, Adjacent, or Statewide Presence Examples of Non-Qualifying Attachment A: Dothan, AL December 2013 Charity Central held a Family Day attended by local physicians. *What service was provided? Destin, FL November 2013 ABC Charity’s Texas chapter held a workshop for local families interested in learning more about ABC’s research programs. Presentations were made by ABC Charity Texas’ Executive Director and Vice President of Research. *This is not a local, adjacent or state charity

19. CFC Certification Statement #1 Local, Adjacent, or Statewide Presence Example of Non-Qualifying Attachment A: Tampa The Charity Museum, based in Tampa, recorded 300 visitors from 60 Florida counties since 2005. * What service? Calendar year 2013? El Paso August 10, 2013 XYZ Institute conducted a fundraiser at the Shreveport Independence Day celebration that raised $22,000. 250 Louisiana residents, representing 45 parishes contributed. * Fundraiser is not a service

20. CFC Certification Statement #2 IRS Determination Letter Include a copy of the most recent IRS determination letter or affirmation letter as ATTACHMENT B Must be 501(c)(3) tax-exempt organization OPM will verify applicant’s current 501(c)(3) status with the IRS. If status cannot be verified, application will be denied. If name on IRS letter, IRS Form 990, or audit is different from applicant, official documentation from IRS or state government must be included (DBA documentation) If you cannot locate the original determination letter provided by the IRS, you may request an affirmation letter by calling the IRS at (877)829-5500

21. CFC Certification Statement #3 Tax-Exempt Status 501(c)(3) Tax- Exemption Not part of group exemption Has own IRS letter Part of Group Exemption Name may not be unique EIN listed in IRS BMF Chapter/Affiliate Letter from CEO Name and EIN may be same as the parent org.

22. CFC Certification #3 Affiliation Status Choose one of three options: Not Part of a Group Exemption (includes local “branch offices) Name and EIN on IRS Determination letter will be unique and will match front cover of application, IRS Form 990 and audit Group Exemption Name may or may not be unique Organizations using this certification will have an EIN different from the EIN on the national group exemption letter. Must list local chapter EIN on front cover of application and IRS Form 990 and audit (EIN must match subordinate listing) Must provide copy of the IRS letter granting group exemption as well as a current list of subordinates covered by the group exemption Bona-fide Chapter/Affiliate (single corp.) Name and EIN will be the same as national organization Must provide pro forma IRS 990 Must provide certification letter from CEO of national organization dated on prior to October 1, 2013

23. CFC Certification Statement #3 IRS Determination Letter Organizations part of a Group Exemption – Must provide copy of the IRS letter provided to parent organization granting group exemption, as well as a current list of subordinates (names and EINs) covered by the group exemption Bona-Fide Chapters and Affiliates – Must provide parent organization IRS Determination Letter – Must provide certification from CEO or equivalent verifying applicant is in good standing with parent organization and is covered by parent’s 501(c)(3) determination, IRS Form 990 and audited financial statements

24. Family Support and Youth Activities (MWR)- Separate Application Family support and youth activities (also known as Morale, Welfare and Recreation organizations or “MWRs”) must meet criteria outlined at 5 CFR 950.204(d) Northwest Florida CFC website has a separate application for MWR’s Federal Tax Id numbers are required for MWR applicants Commanding officer’s letter must specify that organization is a “Non-Appropriated Fund Instrumentality that supports the installation MWR/FSYA program.” Day care centers located on Federal property may not participate under these guidelines unless they qualify as an MWR

25. CFC Certification Statement #4 Human Health & Welfare Service “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 in ATTACHMENT A

26. CFC Certification Statement #5 Audited Financial Statements Total Revenue Per 990 >$250k$100- 250k <$100k Accrual Accounting (GAAP) Audited Annually Submit Audit

27. CFC Certification Statement #5 Revenue Status Choose one of three options: Revenues $250,000 or more: Submit as ATTACHMENT C, audited financial statements for FYE June 30, 2012 or more recent Revenues between $100,001-$249,999 Does NOT need to submit Attachment C, but must have audited financial statements on file, if requested Revenues of $100,000 or less No audit is required, any accounting method may be used Must have controls in place to ensure fiscal responsibility of finances

28. CFC Certification Statement #5 Revenue Status Audits must cover the fiscal period ending on or after June 30, 2012 (18 months prior to January 2013) Audit must state organization accounts for its funds on the accrual basis in accordance with generally accepted accounting principles (GAAP) and was audited by an independent certified public accountant in accordance with generally accepted auditing standards (GAAS) “except for” statements may cause denial Audit report must be signed, dated and be on the audit firm’s letterhead

29. CFC Certification Statement #6 IRS Form 990 Choose one of two options: Organization prepares and submits to the IRS a complete copy of the IRS Form 990 Include a copy of the complete IRS Form 990 (including all schedules) for a period ending no later than 18 months prior to January 2013, including signatures in the box marked “Signature of Officer” as ATTACHMENT D Organization is not required to prepare and submit an IRS Form 990 to the IRS Download IRS Form 990 (www.irs.gov)www.irs.gov Include, as ATTACHMENT D, a pro forma IRS Form 990: Part I (Summary), Part II (Signature Block), Part VII (Compensation sections A and B), Part VIII (Statement of Revenues), Part IX (Statement of Functional Expenses), and Part XI (Financial Statements and Reporting).

30. CFC Certification Statement #6 990 vs. Pro Forma 990 IRS Form 990 Filed with IRS Match FY of Audit FY ended on or after 6/30/12 Officer’s Signature All sections (including schedules) Pro Forma 990 Download 990 from IRS website FY ended on or after 6/30/12 Officer’s Signature Parts I, II, VIIA, VII, IX and XII only

31. CFC Certification Statement #6 IRS Form 990 Include as ATTACHMENT D a copy of the most recently completed IRS Form 990, including signature in the box marked “Signature of officer” Must cover same time period as audited financial statements Name and EIN must match that of cover page, IRS Determination letter and Audited Financial Statements Copies of IRS Forms 990 filed electronically are acceptable if signed IRS Form 8879-EO or 8453-EO is also provided. (See CFC Memo 2007-11) The preparer’s signature alone is not sufficient If organization is not required to file the Form 990, it must still provide a pro forma Form 990 990EZ’s are not acceptable

32. CFC Certification Statement #7 Administrative/Fundraising Rate Regulatory Formula (calculated using the IRS Form 990): In Part IX (Statement of Functional Expenses), add the amount in 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 The regulatory formula must be used No other calculations or methods are allowed If the LFCC calculates an AFR different than what is listed on your application, the LFCC calculation will be printed in the charity brochure

33. CFC Certification Statement #8 Governing Body The number of voting members on page 1, Line 3 of the IRS 990 must be equal to or less than the number of individuals identified as a director or trustee in Part VII (see CFC Memo 2010-5) If page 1 lists more voting members than are listed in Part VII, the organization must either provide an explanation of the difference or submit an amended IRS Form 990 An 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. An organization will not be approved if 50% or more of the governing body is compensated. Only Part VII or Schedule J will be accepted. No other attached schedules will be accepted.

34. CFC Certification Statement #8

36. CFC Certification Statement #9 Contributor List “I certify the organization named in this application prohibits the sale or lease of CFC contributor lists.” Donor names and addresses may be used to acknowledge the contribution. CFC regulations prohibit the sale or lease of this information.

37. CFC Certification Statement #10 Public & Promotional Activities “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.”

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

39. CFC Certification Statement #12 Sanctions Compliance Sanctions compliance certification is required Wording in CFC application provided by OPM must be used The list of countries, entities, or individuals referenced in the certification can found at www.treasury.gov/ofac www.treasury.gov/ofac Guidance in CFC Memorandum 2005-13

40. Certifying Official’s Signature Certifying official does not have to be Executive Director, but must be individual in a position to verify the validity of the application and all attachments Certifying official’s signature is not required to be original. Automatic pens and/or signature stamps and photocopies may be used for the first time, beginning this year Applicants must check the box next to each statement to demonstrate agreement to comply with the statement Application must be obtained from OPM website or from Northwest Florida CFC. If any certifications are altered from their original form, the application is voided and will not be accepted

41. Item #13 ATTACHMENT E 25 word statement (or less) that describes the organization’s program activities. – The statement should not include the organization’s name – The LFCC reserves the right to change the statement if it exceeds 25 words or includes the organization name Taxonomy Codes (not required) – List in order of priority the 3 codes that best describe your organization There is no need to provide ATTACHMENT E if you check the certification box indicating you would like to use the information provided in the 2013 CFC Application to Northwest Florida CFC

42. Appeals Process LFCC must provide information on how to appeal at the local and national levels Appeals are limited to the facts justifying the reversal of the original decision Appeals may not be used to supplement applications with missing or outdated documents

43. Contact Information The best resource for information regarding the Northwest Florida CFC is our local website. – www.NorthwestFloridaCFC.org www.NorthwestFloridaCFC.org OPM Website – www.OPM.Gov/CFC www.OPM.Gov/CFC Tiffani Hinds- Campaign Director – THinds@UnitedWayNWFL.org THinds@UnitedWayNWFL.org – (850)215-6750

44. Questions??? Stay for lunch! The afternoon session will be a hands on approach to putting your application together One-on-one assistance will be provided