1. 2016 CFC Eligibility Requirements

2. Campaign Scope - Annual fund-raising drive conducted by Federal employees - Raises millions of dollars through the CFC - Benefits thousands of non-profit Human Health and Welfare charities. Campaign conducted during a 6 week period Sept 1 – Dec 15 at every Federal agency. LOCAL CAMPAIGN Oct. 1 – Dec 15. The Combined Federal Campaign is the only authorized solicitation of employees in the Federal workplace on behalf of charitable organizations.

3. $779,500 2,198 donors 2015 Campaign Results

4. Effective immediately for the 2016 CFC campaign, the 3 Rivers/Pennsylvania West Combined Federal Campaign (#0754) is merging with the Chambersburg Area CFC (#0740). The following counties are now part of the 3 Rivers/PA West CFC region: Adam and Franklin. Local Territory: *Adams, Allegheny, Armstrong, Beaver, Bedford, Butler, Blair, Cambria, Centre, Clarion, Clearfield, Fayette, Forest, *Franklin, Greene, Huntingdon, Indiana, Juniata, Lawrence, Mercer, Mifflin, Somerset, Venango, Washington, and Westmoreland Counties (PA). Brooke, Hancock, Marshall, Ohio, and Wetzel Counties (WV). Belmont and Monroe Counties (OH). *new counties Contact: Amy Ervin Regional Director PO Box 110047 Pittsburgh, PA 15232 412-330-7667 threeriverscfc@verizon.net www.3riverscfc.org CFC LOCAL REGION

5. CFC Organizational Chart Office of Personnel Management (OPM) Local Federal Coordinating Committee Principal Combined Fund Organization (Manager) AMY ERVIN Local Federal Agencies Charitable Agencies

6. - All aspects of the CFC, including eligibility for participation, are strictly governed by Federal regulation. - The US Office of Personnel Management (OPM) has the overall responsibility for the management of the CFC. - OPM reviews and provides guidance and technical advice on regulations, and has the authority to conduct compliance audits on any CFC local campaign fiscal records. This applies to participating federations and independent charities. Campaign Overview

7. The CFC is divided into federations and independent organizations. Federation - Group of charitable human health and welfare organizations established for the purpose of supplying common fundraising, administrative, and management services to its members. Independent/Unaffiliated Organization - An organization that applies to the CFC on its own behalf. Local unaffiliated organizations apply to the Local Federal Coordinating Committee. *International, National or Local Campaign Overview

8. - Each organization that is deemed eligible to participate in the CFC is entitled to only one listing in the CFC brochure, regardless of the number of federations to which that organization belongs, with the exception that a national organization and its local affiliate may both be listed if the requirements of 5 CFR § 950.401(i) are met. (EXAMPLE Boy Scouts) - If it comes to the attention of the Local Federal Coordinating Committee (LFCC) that an organization has applied more than once, the LFCC will contact the organization directly to request written confirmation of the one application to be considered. - In the absence of a satisfactory response, all of the applications may be denied. Campaign Overview

9. Only independent organizations will be contacted directly by the LFCC. If you apply as a member of a federation, DO NOT send the LFCC an independent application. If dual applications are found, the independent application will not be considered. FAXES OR ELECTRONIC SUBMISSIONS OF APPLICATIONS ARE NOT ACCEPTED IN 2016 Application Communications

10. - Application Period – January 18, 2016 – March 18, 2016 - Application Submission – 3 Rivers/PA West CFC PO Box 110047 Pittsburgh, PA 15232 - 2015 Totals/Donor Info to CharitiesBY March 15 - Pre Screen Deadline DateMarch 4 - Application DeadlineMarch 18 – 6:00PM - Application Review - LFCC April 1 - 29 - Eligibility Notification – From CFC April 29 - Local Appeals Deadline – From Charities May 13 - Tentative - Local Appeals Notification – From CFC June 3 - Tentative - OPM Appeals – From CharityJune 20 - Tentative - Final Eligibility Decision – From OPMJuly 29 Eligibility Process

11. A federation is a group of voluntary charitable human health and welfare organizations created to supply common fundraising, administrative, and management services to its constituent members. A federation must have at least 15 member organizations - Send application to member charities (15 or more) - Charities complete application and sends back to Federation - Federation updates excel sheet with applying charity information - Listing of Eligible Member Organizations (Legal name, DBA, EIN, AFR, and Local Presence Category) Use excel sheet provided - Federation submits its own application, CFC excel sheet, Copies of 501c3 Letters for all member applicants and NEW charities application to CFC - 20% Sampling of membership requested by local CFC Federation Application must include: - Listing of Eligible Member Organizations (Legal name, DBA, EIN, and AFR) - Submission of Audit Regardless of Size - Audit must include verification organization is honoring designations - Board Terms and Meeting Dates/Locations - Annual Report (MUST Describe Dues and/or Fees Arrangements) MUST retain applications/records for three years. Federation Application Process

12. Review Process (All Applicants) Completeness Review Application must be submitted by March 4, 2016 to qualify for pre screen. Once Pre-Screened – CFC will contact applicant regarding administrative oversights. Application submitted after March 5, 2015 may not be pre screened.

13. - CFC Application available on our website: www.3riverscfc.orgwww.3riverscfc.org - Federation Charity application (Members can use Independent Application) - Independent Charity Application Downloading CFC Application

14. Key Application Documents Att. A 2015 Service Description Att. B IRS Determination Letter Att. C (if appl.) Audited Financial Statements Att. D IRS Form 990 (same period as audit) 2016 CFC Application Certifications

15. CFC Application Cover Page - Include five-digit code, if participated in 2015 CFC - Applicant MUST provide a physical mailing address. PO Box cannot be used as place of business for the public. - PO Boxes may be used for campaign contact person/disbursement point. - Use of Electronic Funds Transfer (EFT) by campaigns is optional, but highly encouraged.

16. CFC Certification Statement #1 Local Presence CHECK THE BOX Local presence is defined as a staffed facility, office or portion of a residence dedicated exclusively to that organization, available to members of the public seeking its services or benefits within the CFC region. The facility must be open at least 15 hours a week and have a telephone dedicated exclusively to the organization. The office may be staffed by volunteers. Substantial local presence cannot be met on the basis of services provided solely through an “800” telephone number, the internet, the U.S. Postal Service or a combination thereof.  List service address (if different from front page)  Hours of Operation  Phone Number  Location – County/State where office resides  2015 Human Health and Welfare Services (attachment A) NOTE: Change in 2015- No longer adjacency or statewide presence (OPM change)

17. CFC Certification Statement #1 Local Presence INCLUDE “ATTACHMENT A” for 2015 describes your LOCAL PRESENCE. DESCRIBE: WHO received the service, benefit, assistance, or program activity in 2015 WHAT the service, benefit, assistance, or program activity was WHEN it was delivered in 2015 WHERE it was delivered in 2015 Description is for CALENDAR YEAR 2015 Jan – Dec (Not Fiscal)

18. CFC Certification Statement #1 Local Presence Factors OPM/LFCC will consider from Attachment A –Nature and extent of the service, benefit, assistance, or program activity –Frequency, continuity, and duration –Impact on, or benefit to, beneficiaries –Number of beneficiaries

19. CFC Certification Statement #1 Local Presence Applicants should avoid –Generalized statements –Listing “offered” services –Listing location of members, affiliates, or board members –Listing the residencies of visitors to a facility –Listing services provided by the service recipient –Information disseminated by mail or internet –Repetitive text –Fundraising activities as a service

20. 20 CFC Certification Statement #1 Local Presence Examples of Qualifying Attachment A Texas Fort Worth, Calendar Year 2015 The DFW Autism Society provided after-school care and therapeutic programs for 41 children ages 5-16 who have been diagnosed as having a condition on the autism spectrum. Services were provided by 12 licensed autism therapists Monday-Friday from 3-7PM.

21. 21 CFC Certification Statement #1 Local Presence Example of Qualifying Attachment A Louisiana – Calendar Year 2015 (scholarships awarded bimonthly) Charity International awarded scholarships to the following Louisiana high school students pursuing a degree in computer technology to attend the college or university of their choice:  A. Smith, Jefferson Parish ($1,800)  J. Doe, St. Charles Parish ($5,000)  B. Callahan, Orleans Parish ($1,200)  D. Johnson, Jefferson Parish ($800)  C. Jones, Ascension Parish ($900)

22. Web-Based Service Requirements (ONLY IF WEB BASED CHARITY) –Records indicating geographic distribution of users –Describe scope of services received –Document 2 of the following: Evidence that users registered for the service Summary reports documenting customer feedback Evidence that users paid a fee CFC Certification Statement #1 Local Presence

23. CFC Certification Statement #2 501c3 Certification & IRS Determination Letter CHECK THE BOX Include “ATTACHMENT B” a copy of the most recent IRS determination. Must be 501(c)(3) tax-exempt organization Units of government are not eligible OPM will verify applicant’s current 501(c)(3) status with the IRS If name on IRS letter, IRS Form 990, or audit is different from applicant, official documentation from IRS or state government must be included FEDERATIONS – Must submit all member charity 501c3 letters.

24. Most Common Errors found by IRS During 501c3 Verification Process Typographical Errors in Employer Identification Number (EIN) provided Proper Legal Name not provided (insufficient “Doing Business As” (DBA) documentation) Governmental entity without 501(c)(3) recognition Charity moved (or address changed) and IRS was not notified Merger with another organization – EIN changed IRS Form 990 was marked “Final Return” NEED A NEW IRS FORM? –Contact the IRS Tax-Exempt Division at: (877) 829-5500. –Request an “Affirmation Letter” and submit the letter to the CFC with application.

25. 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. CFC Certification #3 Charity Affiliation Status

26. CHOOSE ONE OF THREE OPTIONS: OPTION ONE 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 the same OR OPTION TWO I certify that the organization named in this application is part of a group exemption; - Name may or may not be the same -Organizations using this certification WILL have an EIN that is different from the EIN on the national group exemption letter -Must have group number, usually a four digit number. This number comes from the national organization and is mentioned in 501c3 letter. -Must have certification letter from national organization verifying group exemption dated on or after 10/1/15. -EXAMPLE: Church groups OR

27. CFC Certification #3 Affiliation Status (cont.) OPTION THREE 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 from national dated on or after 10/1/15. -EXAMPLE: Chapter offices, American Red Cross, Salvation Army, Catholic Charities, etc.

28. CFC Certification Statement #4 Human Health & Welfare Statement CHECK THE BOX - I certify that 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. NOTE: 2015 human health/welfare service must be explained in Attachment A. See Local Presence requirements

29. CFC Certification Statement #5 Audit CHOOSE ONE OF THREE OPTIONS: Include AUDIT as ATTACHMENT C if applicable 1. Revenues over $250,000: - accounts for its funds on the accrual basis in accordance with generally accepted accounting principles (GAAP); and, - has an audit annually by an independent certified public accountant in accordance with generally accepted auditing standards (GAAS). - CHAPTERS: If using national organization information, you must provide a Certification letter from CEO of affiliated national organization for FYE June 30, 2014 or more recent. OR

30. CFC Certification Statement #5 (cont.) Audit 2. Revenues between $100,000 and $250,000: - Accounts for its funds on an accrual basis in accordance with generally accepted accounting principles (GAAP); and, - Has an audit annually by an independent certified public accountant in accordance with generally accepted auditing standards (GAAS). Do not need to provide audit, but must be available if requested by LFCC/OPM OR

31. 3.I certify 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 2016 and has controls in place to ensure funds are properly accounted for and it can provide accurate timely financial information to interested parties. Does not need to be Accrual Accounting. CFC Certification Statement #5 (cont.) Audit

32. CFC Certification Statement #5 (cont.) Audit Rules -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 2016 – 18 months = June 30, 2014) - Audit must state organization accounts for its funds in accordance with generally accepted accounting principles (GAAP) and it was audited 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. Copies are accepted.

33. CFC Certification Statement #5 (cont.) Accepted Audit Example

34. CFC Certification Statement #5 (cont.) Denied Audit Example

35. CFC Certification Statement #6 990 Tax Form CHOOSE ONE OF TWO OPTIONS: OPTION ONE -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. Include a copy of the complete IRS Form 990 for a period ending no later than 18 months prior to January 2016, including signatures in the box marked “Signature of Officer” as ATTACHMENT D. Tax Form 990 – Signature needed on Page 1 (Copy is accepted) Schedule B of 990 is not required, but all other supporting schedules are required.

36. CFC Certification Statement #6 (cont.) 990 Tax Form NOTE: If organization filed a 990EZ, must provide a Pro Forma 990: -The organization must use either the 2013, 2014 or 2015 IRS Form 990 as its pro forma 990. It must complete and provide page 1 (Part I, Summary and Part II, Signature Block); pages 7 and 8 (Part VII, Compensation section A); page 9 (Part VIII, Statement of Revenues); page 10 (Part IX, Statement of Functional Expenses); and page 12 (Part XII, Financial Statements and Reporting.) OR

37. CFC Certification Statement #6 (cont.) 990 Tax Form OPTION TWO -I certify that the organization named in this application is not required to prepare and submit an IRS Form 990 to the IRS. CHARITY NEEDS PRO FORMA 990 If the organization’s fiscal period ended on or after June 30, 2014, it must include a pro forma IRS Form 990 provide page 1 (Part I, Summary and Part II, Signature Block); pages 7 and 8 (Part VII, Compensation section A); page 9 (Part VIII, Statement of Revenues); page 10 (Part IX, Statement of Functional Expenses); and page 12 (Part XII, Financial Statements and Reporting.)

38. CFC Certification Statement #6 (cont.) Tax Form 990 - PAGE ONE

39. CFC Certification Statement #6 (cont.) Tax Form 990 – PAGE ONE

41. CFC Certification Statement #6 (cont.) Tax Form 990 – PART VII

42. CFC Certification Statement #6 (cont.) Tax Form 990 – PART XII

43. CFC Certification Statement #6 (cont.) Tax Form 990 Causes for Denial -Any organization’s IRS Form 990 (or Pro Forma 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. - The number of voting members on page 1 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 a letter of explanation of the difference or submit an amended IRS Form 990.

44. CFC Certification Statement #7 CHECK BOX I certify the administrative and fundraising rate for the organization named in this application is __ __.__% Regulatory Formula Use 990: Add the amount in Part IX (Statement of Functional Expenses), Line 25, Column C (Management and General Expenses) to the amount in Line 25, Column D (Fundraising Expenses), & dividing the sum by Part VIII (Statement of Revenue), Line 12, Column A (Total Revenue). No other methods may be used to calculate this percentage. All percentages must be listed to the tenth of a percent (10.0% or 15.5%).

45. CFC Certification Statement #8 Board of Directors CHECK BOX - I certify that an active and responsible governing body, whose members have no material conflict of interest and a majority of which serve without compensation, directs the organization named in this application. FEDERATIONS:Required listing of board terms of office and meeting dates/locations required of Federations only.

46. CFC Certification Statement #9 Sale/Lease of CFC Contributor Information CHECK BOX -I certify that 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

47. CFC Certification Statement #10 CHECK BOX - I certify that the organization named in this application conducts publicity and promotional activities based upon its actual program and operations, that these activities are truthful and non-deceptive, include all material facts, and make no exaggerated or misleading claims.

48. CFC Certification Statement #11 CHECK BOX - I certify that the organization named in this application effectively uses the funds contributed by Federal personnel for its announced purposes.

49. CFC Certification Statement #12 Sanctions Compliance CHECK BOX - 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

50. CFC Certification Statement #13 Sanctions Compliance CHECK BOX Include as ATTACHMENT E a 25-word statement for listing in the campaign brochure. (See Instructions Item 13 for additional required information and the new optional taxonomy codes.) NOTE:We encourage you to list what county you provide service to or where county office resides if not in Allegheny County.

51. 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. -Automatic pens and/or signature stamps MAY be used. -Federations may provide photocopies for member charities - Applicants must check the box next to each statement to demonstrate agreement to comply with the statement

52. - All organizations that apply for local eligibility and are found ineligible have only one opportunity to appeal to the LFCC. - If found ineligible on appeal by the LFCC, the organization will have only one opportunity to appeal to the Director of OPM. - The OPM Director ’ s decision is final for administrative purposes. - Appellants should insure that their appeals are complete and responsive to the actual reasons for the LFCC denial decision. - Appeals may not be used to supplement applications that had missing or outdated documents - No oral arguments. All appeals are in writing. Eligibility Appeals

53. - All required documents and attachments must be complete and submitted before the application deadline. - Missing or out of date documents will not be accepted during the appeals process. - The CFC will not accept applications with modifications to any of the certification statements. Automatically Denied From Campaign

54. Common Application Mistakes IRS Form 990 NOT signed by an Officer on page 1 (Required June 30, 2014 or current) IRS Form 990 and Audit time periods did not match. (Required June 30, 2014 or current) IRS Form 990 and Audit was prepared using two different accounting methods; one is prepared using cash method of accounting; one is prepared using accrual method of accounting. (Must be accrual accounting method with revenue over $100,000) IRS From 990 was incomplete – did not include all supplemental statements and schedules Board member count and list did not match or was less than stated. Agency did not provide adequate documentation of Human Health and Welfare as defined by the regulations. (Required Attachment A is for January – December 2015)

55. APPLICATION CHECK LIST FORM Self Audit Sheet - Provided for you to review application (optional)

56. APPLICATION RECEIPT CONFIRMATION If sent with application email will confirm arrival of application.

57. COMPLETENESS STATEMENT The PCFO is not required to offer an application pre-screening and that the PCFO is not responsible for ensuring the application is complete or correct by pre-screening it. The PCFO will pre-screen the application only as a courtesy and will pre-screen for completeness, not correctness. It is the responsibility of the applicant to verify the information submitted is correct. Should the PCFO note an application or application information that is not complete, it may notify the applicant of such discrepancy (ies) as a courtesy but is not required to do so and is not responsible should a notation of a discrepancy not be noted by the PCFO. It is the responsibility of the applicant to correct or not correct any application discrepancies noted by the PCFO as it deems appropriate. If an applicant resubmits an application or application information it is the responsibility of the applicant to confirm with the PCFO that it was received prior to the application deadline and included in their application file.

58. QUESTIONS & ANSWERS