1. 1 Community Investment Impact System (CIIS) CIIS 8.1 CDFI ILR First Time Users February 2011 Community Development Financial Institutions Fund US Department of the Treasury

2. 2 Introduction  You should continue with this session if you are a CDFI with questions about: 1.The Institution Level Report (ILR) functionality 2.Completing the ILR 3.Certifying and submitting the ILR

3. 3 1.The Institution Level Report (ILR) functionality  General CIIS Information 2.Completing the ILR  Investment Capital Table  Income Statement  Financing 3.Certifying and submitting the ILR  Certify ILR Agenda

4. 4 General CIIS Information Hint: CIIS “times out” if system is idle for 10 minutes. ILR certification/submission and cleansing processes are distinct. Hint: For best viewing, set screen resolution to 1024 X 768.

5. 5  In CIIS, use CIIS navigation tools. Do NOT use browser navigation tools.  Saving  “Save” button saves.  “Previous”, “Next”, & “Exit” buttons also save.  New data entries will not be saved if:  CIIS “times out;”  User closes CIIS window;  User selects a Table of Contents link; or  User selects “Home” button. General CIIS Information

6. 6 Figure1: ILR snapshot with TOC and Navigation Buttons

7. 7  Access complete ILR Help (Instructions):  “Help” button in upper, right corner of CIIS Homepage  “Help” link in upper, right corner of ILR  “Help” link at top of ILR Table of Contents.  Access page-level ILR Help :  “Help” button in upper, right corner of ILR (in white text) General CIIS Information

8. 8 Figure 2: ILR Help Function

9. 9  Access complete Glossary:  “Glossary” link at top of ILR Table of Contents.  “Glossary” link within the complete ILR “Help” system.  Access specific Glossary term:  Select the on-screen hyperlink. General CIIS Information

10. 10 Figure 3: ILR Glossary Function

11. 11  Notes fields exist for each ILR question.  Notes are useful for Users :  Save notes for co-workers that are assisting with ILR entry.  Notes are useful to the Fund:  Document any discrepancies or clarification between financial statements and ILR responses for cleansing. General CIIS Information

12. 12  Select Icon to Add New Notes:  Enter text.  Select “Add Notes ”.  To Review, Edit, & Delete Existing Notes:  Use Table of Contents “Notes” link.  Edit: “Check”/select Note in left column Select “Edit Note” button to open editing box. Edit Note and select “Update” button.  Delete : “Check”/select Note(s) using left column Select “Delete Note(s)” button. General CIIS Information

13. 13 Figure 4: Notes icon and field

14. 14  Tables  User creates the necessary number of rows.  Buttons to “Add”, “Update” and “Delete” rows.  Checkbox allows user to indicate a Table is complete. General CIIS Information

15. 15 Figure 1: Table Functions – Add, Update, Delete

16. 16 Investment Capital Table (Q.19)  Include Total Lending / Investing Pool:  Include idle and deployed capital.  Include all liabilities available for lending on balance sheet.  Exclude undrawn lines of credit.  Exclude funds used for grants.  Net Assets (Type of Capital) – All, or portion, usually used for investment capital.  Internal Funds (Source of Capital) – For-profit & Credit Unions should use Internal Funds to show retained earnings.

17. 17 Data Point Explanation Source of Capital Bank or FI Government Philanthropic Etc. Type of Capital Debt - EQ2 Debt - Secondary K Debt - Other Equity Net Assets Etc. Amount$ Interest Rate% Date Originated MM-DD-YYYY or Not Applicable Maturity Date CIIS will calculate the Remaining Term (Months)  Create one row for each distinct Source and Type of Capital Investment Capital Table (Q.19)

18. 18 Income Statement Contributed Operating Revenue Table (Q.30)  Include all contributions used for operations.  Include unrestricted operating grants and contributions.  Exclude funds designated for lending/investing capital.  Include net assets released from restrictions during FY 2010.  Exclude temporarily restricted grants earmarked for future use.  Include in-kind contributions and donations.  Exclude grants to be passed through to other organizations.  Data directly from income statement.

19. 19 Total Operating Revenue (Q.37)  Enter ALL (restricted and unrestricted) Earned Income from Income Statement:  Interest Income Earned on Portfolio (Q.31)  Fee Income Earned (Q.32)  Interest Earned on Cash & Marketable Securities (Q.33)  Contract, Training and Consulting income (Q.34)  Other Earned Revenue (Q.35)  CIIS will calculate:  Total Earned Revenue  Total Operating Revenue (before gains/losses) Income Statement

20. 20 Total Revenue (Q. 43)  Enter ALL Gains / Losses (Q.38-39).  Include restricted & unrestricted Gains / Losses  Include realized & unrealized Gains / Losses  CIIS will calculate Total Gains/Losses (Q.40)  CIIS will calculate Total Operating Revenue (Q.41)  Enter Non-Operating Revenue (Q.42)  Include restricted grants & contributions  Include funds designated for lending/investing  Include net assets released  Exclude Earned Revenue  CIIS will calculate Total Revenue (Q.43) Income Statement

21. 21 Total Pre-Tax Operating Expenses (Q.49)  Enter Expenses (Statement of Functional Expenses)  Interest Expense (Q.44)  Loan Loss Provision (Q.45)  Adjustment to LLR  Salaries & Benefits (Q.46)  Exclude management fees to other organizations  Professional Fees (Q.47)  Include contractors & consultants  Include Management fees  Enter Other Operating Expenses (Q.48)  Include depreciation  CIIS will calculate Total Pre-Tax Operating Expenses (Q.49) Income Statement

22. 22 Total Expenses (Q.51)  Enter Expenses (Use Statement of Functional Expenses)  Total Non-Operating Expenses (Q.50)  Include Pass-thru grants & taxes  Exclude losses on fixed assets & idle funds (gains/losses)  CIIS will Calculate Total Expenses (Q.51)  Verify CIIS calculation against your Income Statement. Income Statement

23. 23 Loans/Investments Originated Table (Q.59)  Include all loans/investments originated in FY 2010.  Include sold loans IF receivable is on balance sheet.  Exclude loan guarantee receivables.  Exclude loans/investments to affiliates, subsidiaries, & other related organizations.  TLR may be substituted for Loans/Investments Originated Table Financing Total Loans/Investments Originated < Total Investment Capital

24. 24 Portfolio Outstanding Table (Q.62)  Include all loans/investments in Portfolio  TLR may be substituted for Portfolio Outstanding Table Total Portfolio Outstanding must be ≤ Total Investment Capital Total Loans Must be within 5% of balance sheet gross receivables amount. Financing

25. 25 Certify ILR  CIIS has a single Certification for ILR and TLR.  Users may Certify ILR when:  ILR is complete.  TLR, if applicable, is complete.  Organizations may only Certify one time per Report Period.  Select “Certify” from CIIS home page.  Check that Organization has met requirements to certify.  Review Certification Statement and select checkbox to agree.  Select “Submit CIIS Reports” button.

26. 26 Figure 5: ILR Section Level Status Report

27. 27 Useful information  Additional CIIS information is available at www.cdfifund.gov/what_we_do/ciis.asp www.cdfifund.gov/what_we_do/ciis.asp  Contact the CIIS Help Desk at ciishelp@kearneyco.com or (703) 373 -1516 ciishelp@kearneyco.com