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STRONGER TOGETHER
INSTRUCTION MANUAL & GUIDELINES FOR
2014 FUNDING APPLICATION
UNITED WAY GALVESTON COUNTY MAINLAND
Executive Committee
Keith Casey, President
Willie Windham, Vice President
Bruce Clawson, Treasurer
Marie Haden, Secretary
Board of Directors
Constance Bradley
Patrick Graham
Roy Green
Cari Parker
Ronald Purl
Phil Roberts
James Torres
Walter Treybig
Sal Viscontini
Bridget Wood
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Table of Contents
Table of Contents ........................................................................................................... 2
Important Dates ............................................................................................................. 3
Fact Sheet ........................................................................................................................ 4
Instructions ................................................................................................................... 5
Overview: Preparing Funding Request Proposal..................................... 6
Part I: Proposal Checklist/Cover Sheet ............................................................................................. 6
Part II: Agency Overview ....................................................................................................................... 6
Part III: Program Proposal ................................................................................................................. 6
Part IV: Attachments ............................................................................................................................ 6
Part V: Panel Interviews – Agency Presentations .............................................................................. 6
Appendix I: Chart of Accounts .............................................................................................................. 6
Proposal Instructions ............................................................................. 7
General Format Instructions ............................................................................................................... 7
Part I: Proposal Checklist/Cover Sheet ................................................. 8
Part II: Agency Overview........................................................................... 8
Section A: Agency Information ............................................................................................................ 8
Section B: Financial .............................................................................................................................. 8
Section C: Management Questions ....................................................................................................... 9
Section D: Full Agency Budget............................................................................................................. 9
Section E: Agency Budget Narrative .................................................................................................. 10
Part III: Program Proposal ................................................................... 10
Section A:
Section B:
Section C:
Section D:
Section E:
Section F:
Program Information ...................................................................................................... 10
Outcomes Measurements Logic Model for 2013/2014 ................................................. 10
Outcomes Measurements Framework for 2013/2014 ................................................... 11
Clients Served by Geographic Area ................................................................................. 12
Program Budget ............................................................................................................... 12
Program Budget Narrative .............................................................................................. 12
Part IV: Attachments .............................................................................. 13
AGENCY PRESENTATIONS ..................................................................................................... 14
Part V: Agency Presentation Format ..................................................... 15
Appendix 1: Chart of Accounts .................................................................................... 17
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Important Dates
Important Dates for 2014 Applicants
February 15, 2013: 2012 Outcomes Final Report Due
Email to bwillis@uwgcm.org
April 12, 2013: 2014 Funding Application Due
Funding Proposal due to United Way office by 12:00 p.m.
NO PACKETS WILL BE ACCEPTED AFTER 12:00 p.m. – NO EXCEPTIONS.
United Way Galveston County Mainland
922 14th Street
Texas City, Texas 77590
(409) 948-4211
May 13-24, 2013: Impact Panel Interviews
Agency Presentations to Panel
(Agencies will be contacted to schedule)
Please keep this week open for your Impact Panel Interview. You will be given a specific date and
time for your interview after May 2. Agencies who apply for funding are recommended to send
their Executive Director and Board Representation to the interview. See Appendix for details
about the Impact Panel Interview.
QUARTERLY REPORTS for 2014 Partner Agencies are due no later than noon (12:00
p.m.) on the following dates:
•
•
•
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April 15, 2014
July 15, 2014
October 15, 2014
January 15, 2015 – must include Final Outcomes Report for 2014
AGENCIES THAT SUBMIT THEIR QUARTERLY REPORT AFTER THE DEADLINE WILL FORFEIT THAT MONTH’S
ALLOCATION. ALL SUBSEQUENT ALLOCATIONS, UNTIL ALL LATE QUARTERLY REPORTS ARE SUBMITTED,
WILL ALSO BE FORFEITED.
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Fact Sheet
UNITED WAY BEGINS WITH YOU
United Way Galveston County Mainland (UWGCM) is comprised of people like you who have committed themselves to
finding solutions to community problems. Contributions generated through United Way strengthen families, promote
financial stability, prepare children for success and help keep our community connected.
OUR MISSION
It is the mission of United Way Galveston County Mainland to improve EDUCATION, HEALTH and INCOME in Galveston
County by mobilizing and integrating resources for health and human services.
UNITED WAY’S ROLE
1. To assess and communicate community needs and set priorities for funding.
2. To seek and obtain resources that addresses the needs of the community.
3. To effectively and efficiently distribute the resources that address critical community issues with a focus on
community impact and program results.
4. To hold recipients of funding accountable.
5. To communicate community impact and program results to stakeholders.
ACCOUNTABILITY
UWGCM is a local, independent nonprofit 501 (c)(3) organization governed by a volunteer Governing Board. Board
members live and work in Galveston County, make all policy decisions, and approve funding of each partner.
UWGCM is a locally autonomous organization. United Way Worldwide is a national trade association that provides a
range of services to more than 1,400 independent United Ways across America for a small annual fee.
UWGCM funded partners must:
•
•
•
Be governed by a local, active volunteer board of directors,
Be financially sound, accountable, and transparent, and
Provide health and human services to residents of Galveston County’s mainland communities.
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Instructions
INSTRUCTIONS
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Overview: Preparing Funding Request Proposal
The basis for your agency’s United Way review and application for funds is the United Way funding request packet. In
the funding request packet, you are asked to provide detailed information regarding your agency’s management,
budget, and United Way-supported programs. If you have any questions about how to complete any part of the
proposal, please do not hesitate to call United Way Galveston County Mainland, (409) 948-4211. The United Way
Funding Request packet is comprised of the following components:
Part I: Proposal Checklist/Cover Sheet
Part II: Agency Overview
A.
B.
C.
D.
E.
Agency Information
Financial Questions
Management Questions
Full Agency Budget Comparative and Actual
Agency Budget Narrative
Part III: Program Proposal
A.
B.
C.
D.
E.
F.
Program Information
Logic Model 2013/2014
Outcomes Measurements 2013/2014
Clients Served by Geographic Area
Program Budget
Program Budget Narrative
Part IV: Attachments
A.
B.
C.
D.
E.
F.
G.
H.
I.
J.
K.
L.
M.
Current Board of Directors’ Roster (2 copies)
Agency Organizational Chart (2 copies)
Financial Statements (2 copies)
Management Letter and Agency Response (2 copies)
Annual Report (2 copies)
Strategic Plan (2 copies)
Most recent IRS Form 990 (2 copies)
2014 Proposal on CD or flash drive (1 copy)
By-Laws (1 copy)
Conflict of Interest Policy (1 copy)
Code of Ethics (1 copy)
Personnel Policies (1 copy)
United Way Forms + Proof of General Liability Insurance (1 copy)
Part V: Panel Interviews – Agency Presentations
Appendix I: Chart of Accounts
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Proposal Instructions
The following instructions serve as a guide in completing your agency’s United Way Funding Application. The accuracy
and completeness of your agency’s proposal packet are critical to United Way volunteers’ ability to conduct a fair and
thorough review of your funding proposal.
Computer Format Instructions
•
•
Documents in Word have been set up as text forms. To use the forms, simply click on the gray answer area to
input your response to the question. You can tab through the form fields. To check boxes double-click on the
box and select “checked” as the default.
Do not alter the format of the proposal forms. Answer areas within the forms should expand to accommodate
the amount of information inserted. If you need assistance, please contact Lindsey White (409) 948-4211 or
lindseywhite@uwgcm.org
General Format Instructions
•
•
•
•
The proposal should be one-sided and 3-hole punched. Please use binder clips to secure each of the 12 copies.
DO NOT USE STAPLES.
As you answer questions throughout the narrative, first answer yes or no to the question (if applicable), then
offer an explanation.
Before submitting your proposal, please review it for accuracy and ensure that all requested items are included
and in the proper order. Any packet missing any portion of the proposal or required attachments will be
considered incomplete and will be ineligible for funding.
Your agency’s chief professional officer and chief voluntary officer must review and sign the proposal to confirm
its accuracy and completeness, and to indicate the agency leadership’s endorsement of the proposal.
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Part I: Proposal Checklist/Cover Sheet
The proposal checklist page must be included as the cover page of your proposal. Use the checklist to ensure that your
proposal is complete, checking off the items to indicate their inclusion in the proposal. Any proposal missing any
portion of the proposal or the required attachments will be considered incomplete and will not be considered. Your
agency’s chief professional officer (executive director or president) and chief voluntary officer (board president or
chairman) must sign the cover page after reviewing the proposal, to indicate board and CPO approval of the proposal.
Part II: Agency Overview
Section A: Agency Information
Following are explanatory notes for some of the items in the Agency Information section:
Success Story: Please share a story about how your agency has made an impact in our service area. This can be
a story about one person, the entire agency, a community or family…just tell us how your agency has made an
impact.
For example: Our agency was contacted by a young mother who needed to get their father to the doctor during the day, but
she kept having to miss work and was no longer able to afford food and utilities for their family. Because of Connect Transit
and the Senior Program, this woman can now arrange for the Senior Program and Connect Transit to assist with her elderly
father. Now she can get back to work to earn enough money to pay for food and rent for the whole family. This assistance
was made possible through funding from UWGCM and this assistance has reduced this client’s need for other services in our
area, like rent and utility and food assistance.
Section B: Financial
This section is intended to capture information that will provide an overall picture of the agency’s financial
health. Following are explanatory notes for some of the items in the Financial and Management Section:
•
Question #5 regarding endowments:
Include in your response any funds held by the agency that are not officially designated as an
endowment but are effectively treated as such.
•
Question #7 regarding noncompliance with licensing or regulatory bodies:
Briefly describe issues that may have prevented, or might prevent, the agency from achieving full
licensure or accreditation, or re-accreditation, by national accrediting bodies such as Council on
Accreditation (COA), Council on Accreditation of Rehabilitation Facilities (CARF), state agencies, or
national parent organizations or affiliates.
•
Question #13 regarding audited financial statements.
If your agency has a budget under $100,000 and does not conduct an independent audit please
submit the following attachments.
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•
Statement B-1
A statement from a Financial Committee of the board or the Treasurer of the board stating that the
committee or treasurer independently reviews the financial records and signs off on an annual
financial report each year.
•
Statement B-2
A statement describing the process used to ensure that opportunities for embezzlement, fraud or
fiscal mismanagement are minimized. This process should include, but is not limited to:
o Brief description of division of financial duties
o Reviewing the bank statements and bank statement reconciliations
o Check writing procedures, including any need for more than one signature
o Checking receipts and or/invoices to see if they match checks and are for approved expenses
o Checking records for income and making sure process is in place to thank donors
o Reviewing payroll records to match against State and Federal filings and hours for employees
o Checking that expenses fall within board approved budget guidelines
o Checking cash balances and assuring that adequate funds are available for obligations
Section C: Management Questions
Note: Please answer all management questions based on 2012 calendar year.
Section D: Full Agency Budget
Note: All budgetary information requested is based on your agency’s fiscal year and will only
reflect a 12-month period of time.
On this form, provide a summary of your agency’s total current and proposed operating budgets, expenses and
revenues grouped into categories. You are also required to provide prior year actual financial data.
(You will also use the instructions in this section to complete your program budget of the Application. In the
program budget, information will be for the program seeking funding only.)
The agency budget form is an Excel worksheet, which will complete calculations for you.
Following are explanatory notes for the items in the budget form.
Column A
Requests actual data for 2012
Column B
Requests data for the current year budget
Column C
Requests figures from agency’s proposed budget for the upcoming year.
Column D
Requests the percentage difference between the proposed budget and current year budgeted
amount for each line item, which can be calculated with the formula, D=(C-B)/B. The formula is
pre-formatted in the form.
Column E
Denotes calculated percentage of difference in current and proposed budget. The formula is
preformatted in the form.
See Appendix 1: Chart of Accounts for additional information about each line item.
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Section E: Agency Budget Narrative
Provide an explanation for significant changes equal to or greater than 10% in revenue and/or expenses from the
current year budget to the proposed budget. Also, provide an explanation of revenue included in the “Miscellaneous
Revenue” line item if it represents at least 5% of the total agency budget. In addition, provide an explanation of
expenses included in the “Miscellaneous Expenses” line item if it represents at least 5% of the total agency budget.
Part III: Program Proposal
The program proposal consists of six sections, outlined below. A program proposal must be completed for each
program submitted.
Section A: Program Information
This section requires detailed information regarding the program under consideration. Label your response to
each of the questions preceding them with the question indicated in bold (for example, “Program Name,”
“Overall Goal of the Program,” etc.) If the program has variations affected by geographic areas, such as
outreach, activities, planned program changes, etc.: please address those variations in your response. Please
limit your responses to this section to no more than 5 pages.
Section B: Outcomes Measurements Logic Model for 2013/2014
An Outcomes Measurements Logic Model is a description of how your program works to impact your clients. It
is the “if-then” sequence of changes that the program intends to set in motion through its inputs, activities, and
outputs. If the one-page format in this packet does not provide adequate room to complete your Logic Model,
you may reproduce the page as needed.
Inputs Column
List the program inputs, which include resources, such as staffing, materials, and other resources that are
necessary in operating the program, as well as constraints, which are conditions that limit the program’s ability
to achieve its outcomes. Resources are used to achieve program objectives. They may include volunteers,
facilities, equipment, curricula, money, etc. A program uses inputs to support activities. Constraints may include
laws, regulations, or funder’s requirements.
Activities Column
Provide a brief statement about the activities that program participants engage in. The statement should
provide a clear explanation of the services involved in the program, who receives the services, and from whom
the services are delivered. This can also include strategies, techniques, and types of inputs – the services it
provides- to fulfill its mission; e.g. sheltering homeless families, distributing food to families, providing
counseling to abuse victims. Program activities result in outputs.
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Outputs Column
List the quantifiable measurements of the program’s activities. Generally, this should include the number of
people who participate in the program’s activities, as well as one or more other measures of the program’s
activities. Outputs are similar in nature to “units of service” and are the direct products of program activities
and usually are measured in terms of the volume of work accomplished – for example number of meals
provided, shelter bed nights, number of participants served. A program’s outputs should lead to desired
outcomes for the program’s participants.
Outcomes Column
Outcomes are the benefits to participants during or after their involvement with a program. Outcomes may
relate to knowledge, skills, attitudes, values, behaviors, condition, or status. List the outcomes you intend to
measure for the program. A program may have initial, intermediate, and longer-term outcomes, such as
improved family stability, placement in transitional housing, more effective responses to conflict, getting a job,
etc.
Section C: Outcomes Measurements Framework for 2013/2014
Describe how you will measure achievement of the outcomes identified on your program logic model. If the
one-page format does not provide adequate room to complete your Outcome Measurement Framework, you
may reproduce the page as needed.
Outcome Column
List ALL of the outcomes that are identified on your Logic Model. To avoid confusion, be sure that the wording is
the same as on the Logic Model.
Indicator of Success
List the indicators that correspond to each of the program’s outcomes. You should have at least one indicator
per outcome. The indicator should state specifically the observable, measurable characteristic or changes that
represent achievement of an outcome. In general, an indicator statement should begin with the phrase
“number and percent of program participants who”, to proceed the statement of the observable, measurable
characteristic or change. (For example, “The number and percent of students who demonstrate improved
school performance.”) The indicator statement should not include actual numbers.
Source of Data
Describe the data source which will be used for each indicator (e.g., client self-report, observation, client
records, etc.).
Method of Data Collection
Describe the process by which the data will be retrieved (e.g., client survey, extraction from client file, use of
observation checklist, etc.).
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What Data to Collect
Describe WHAT specific information you need to measure your indicators. Include any influencing factors
(gender, age, income, race/ethnicity etc.)
When and How Often To Collect Data
This column asks WHEN and HOW OFTEN information should be gathered. When services begin and end?
Weekly? Monthly? Annually?
Person the Data Should Be Collected From
This column indicates from exactly WHOM should the information be asked. HOW MANY clients…..all or the
same.
How will we Communicate
This column asks WHO will you communicate your results and findings to and HOW you will communicate those
findings and results.
Section D: Clients Served by Geographic Area
Report an Unduplicated count of individuals who participate in your program for the 2012
calendar year.
If your Agency does not serve individuals but does serve groups please quantify and describe those participants
in section C.
Section E: Program Budget
Provide 2013 budget and 2012 actual financial data for the program under consideration, as well as 2014
budgeted amounts. See Agency Budget instructions (Page 10) for information on how to use and complete the
preformatted form. NOTE: UWGCM will not fund a program surplus.
Section F: Program Budget Narrative
Provide an explanation for significant changes in both revenue and expenses from the current year program
budget to the proposed program budget. Also, provide an explanation of revenue included in the
“Miscellaneous Revenue” line item if it represents at least 5% of the total program budget. In addition, provide
an explanation of expenses included in the “Miscellaneous Expenses” line item if it represents at least 5% of the
total program budget.
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Part IV: Attachments
Include the most recent copy of the following items with your agency’s proposal. Please note that all of the following
attachments are requirements for United Way funding.
A. Current Board of Directors Roster: Include a current listing of your current Board of Directors. The board roster
should identify officers and committee chairs, provide an address, professional affiliation, telephone number,
and term of service of each member. This document must be signed and dated by BOTH the Executive Director
and the Board President of your agency. (2 copies)
B. Agency Organizational Chart: Include a current listing of your agency’s employee organizational flow.
C. Financial Statements: Independently audited financial statements must be included in proposal if the agency’s
annual revenue is $100,000 or more. Agencies with revenue of $99,999 and less must submit a CPA’s review.
This document must be for the most recent fiscal year. If your organization has annual revenue of $100,000 or
more and does not have independently audited financial statements, agency MUST include Statement B-1 and
B-2 (2 copies)
D. Management Letter: The CPA’s management letter that accompanied your most recent audit/review. (2 copies)
E. Annual Report most recent annual report for the agency if your agency produces an annual report, this is an
optional attachment. (2 copies)
F. Strategic Plan Document summarizing the agency’s goals/outcomes resulting from a planning process, and
covering a period of one year or longer. This is an optional attachment. (2 copies)
G. Most Recent IRS Form 990: Your agency’s tax return. The most recent full return with attachments, as
submitted to the IRS, should be provided. (2 copies)
H. 2014 Proposal on CD (1 copy)
I. Bylaws (1 copy)
J. Conflict of Interest Policy (1 copy)
K. Code of Ethics (1 copy)
L. Personnel Policies (1 copy)
M. United Way Forms (1 signed copy)- Counter Terrorism Compliance, Co-Marketing Agreement, Direct Deposit
Authorization, EFT Compliance plus proof of General Liability Insurance
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AGENCY PRESENTATIONS
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Part V: Agency Presentation Format
Allocation Panel Hearings/Impact Panel Interview on May 13-24, 2013 – Your Organization must have
board representation present for Impact Panel Interviews.
1st 15 Minutes: Agency Presentation
Background Data
Historical:
Years in operation in community
Programs:
Whom do you serve?
Types of Programs:
What do your programs provide? How do they help individuals/groups/community? How
many do they serve?
What geographical area?
Impact of Programs- What are your outcomes? How do you measure them?
New programs planned or deletion of any present programs anticipated?
What is your agency’s overall mission?
Program Fees
How will you modify your programs if full funding is not provided?
Does your agency coordinate with other community agencies?
Staffing:
Number of paid staff- include full-time, part-time and temporary
Types of personnel
Number of volunteers
Goals and Objectives:
Last year
This year
Evaluation mechanism & results
Unmet needs
Any duplication of programs of other agencies?
2nd 15 Minutes: Agency Financial Presentation
Financial:
Need for United Way support
Fund accounts explained
Are there any significantly high or low? Explain
What is the ratio of administrative to program expenses?
Explain ratio or payments of organizational state, national or parent organization dues,
assessments, etc.
Endowments- restricted and unrestricted
Salaries
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Insurance
Operating costs
What changes have there been in expenses?
Explain excess or deficit in funds
What other funding sources do you use?
Final 15 Minutes: Questions and Answers
Possible Questions
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•
What is the impact of your programs? What will the proposed funding achieve?
How did you identify your proposed outcomes?
How will you be accountable?
What are your perceived strengths?
What are your perceived weaknesses?
How do you cooperate with other UW agencies, especially those who provide similar services?
o Provide two examples
What internal communication system do you use without your agency that encourages
informational exchange among board members, staff and volunteers?
What kind of participation do you get from your Board of Directors; Advisory Councils, etc?
In what ways do you identify yourself as a United Way Galveston County Mainland affiliate and
support United Way functions?
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Appendix 1: Chart of Accounts
PUBLIC SUPPORT AND REVENUE
1
4000 Contributions Contributions received directly from individual donors and organization (including
foundations, corporations, and trusts) and not resulting from a federated fund-raising campaign and for which
the donor derives no direct tangible benefits from the recipient agency. Also includes sustaining membership
drives.
2
4100 Contributions to Building Fund Proceeds from campaign conducted to provide capital for major
property additions- i.e., land, building, equipment.
3
4200 Special Events Reflects support and incidental revenue (such as paid-for advertising in printed programs)
derived from all of an agency’s fundraising events (i.e. those conducted by the agency itself, not by another
organization on behalf of the agency). Special events are affairs in which something of value is offered directly to
participants for or in anticipation of a payment and a contribution adequate to yield revenue for the sponsoring
agency over and above direct costs and expenses. The amount entered is to be the support remaining after
deducting only the benefit costs or related expenses.
4
4300 Legacies and Bequests (unrestricted)- A gift made through a will; should be reflected in the accounts of
the organization at the time that an unassailable right to the gift has been established by the court and the
proceeds are measurable in amount.
5
4500 Local Member Units Proceeds of a combined national-local fundraising campaign allocated between the
local agency and its national affiliate on the basis of a predetermined ratio.
6
4600 Contributed by Associated Organizations Contributions from auxiliaries, circles, guilds, and other
organizations closely associated with the reporting association.
7
4700
Allocations from United Way Galveston County Mainland
8
4701
Allocations and designations from United Ways other than UWGCM
9
4702
United Way Galveston County Mainland Designations
10
5000,5500 Fees and Grants from Government Agencies Includes contract payments, purchase of service and
fees from local, state and federal organizations.
11
6000 Membership Dues Amounts received for personal memberships, that procures directly for the member
substantial, private benefits commensurate in value with the amounts of the dues.
12
6100 Assessment and Dues from Local Member Units Amounts received by an organization from member
agencies for general membership benefits.
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13
6200
Program Service Fees and Net Incidental Revenue (Includes both or either)
Fees received for services furnished by the organization.
Net Incidental Revenue is the excess of revenues over expenses of service related activities that are only
incidental to the services, e.g., excess of fees collected from participants in a pay-your-own-way outing
over bus charter and other group expenses.
14
6300 Sales of Materials and Services to Member Units Sales of publications and materials, consultations and
other services to member units.
15
6400 Sales to the Public Sales of program-related publications, materials and non-program related items to
the general public.
16
6500 Investment Income Interest, dividends, rentals, and royalties on any type of investment. All investment
income, regardless of type and origin (except for capital gains), should be reported here.
17
6900 Miscellaneous revenue If the revenue to an agency has been properly classified, very little should be
recorded on this account.
18
9500
In-Kind Gifts Non-monetary donations (Food, clothing, products, services)
EXPENSES
19
7000 Salaries Includes all salaries (executive, professional, clerical, technicians, counselors, students, etc):
includes full-time, part-time and temporary staff.
20
7100 Employee Benefits Employee health and retirement benefits including premiums for accident insurance,
life insurance, medical and hospital plans, pension or retirement plans, supplemental payments to pensioned
employees and payment to annuitants. Also employment termination expenses- amounts paid to employees
who have been terminated or retired voluntarily (only payments outside a formal plan are reported here).
21
7200 Payroll Taxes F.I.C.A. and Medicare(employer’s share), unemployment insurance, workmen’s
compensation insurance, disability insurance premium.
22
8000 Professional Fees Fees and charges of professional practitioners, technical consultants, or semiprofessional technicians who are not employees of the agency and are engaged as independent contractors for
specified services on a fee or other individual contract basis. (Does not include persons engaged for
maintenance and repair services which should be included in line 8400).
23
8100 Supplies All supplies and materials used by an agency. This includes office supplies, housekeeping
supplies, costs of food and beverages purchased for use in agency food service or programs and recreational and
craft supplies.
24
8200 Telephone Expenses for telephone, cell phones, internet, mailgram, faxing, tele-processing and similar
communication activities.
25
8300 Postage and Shipping Postage, parcel post, commercial trucking and other delivery expenses such as
shipping and shipping materials.
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8400 Occupancy All costs resulting from an agency’s occupancy and use of owned or leased land, building and
offices (NOT including salaries or acquisition of equipment). Includes: rent, (building and land), building and
building equipment insurance (general and liability), depreciation, mortgage interest, electricity, gas, heating oil,
water and sewer, janitorial and other maintenance services under contract, real estate and personal property
taxes, licenses and permits(occupancy related only), and building and grounds maintenance supplies.
27
8500 Rental and Maintenance of Equipment Rental and maintenance of equipment such as computers,
electronic data processing equipment, calculators, etc.; Includes depreciation related to equipment.
28
8600 Printing and Publications Includes printing of commercial artists and costs related to house publications,
leaflets, films and other informational materials. Also included are purchased publications, subscriptions to
technical journals, and books.
29
8700 Travel Travel and transportation of staff and volunteers. Includes local fares: gas and oil, repairs,
insurance, leasing, tires, license and permits for company vehicles; mileage reimbursement and appropriate
actual expenses for agency staff and volunteers; cost of hotels, meals, and other expenses relative to travel and
transportation of agency staff and volunteers.
30
8800 Conferences, Convention, and Meetings Expenses of conducting meetings related to an agency’s
activities including registration or enrollment fees incurred by an employee while attending an outside meeting.
31
8900 Specific Assistance to Individuals Expenses to the agency for specific materials, appliances, services and
any other assistance rendered by individuals or agencies other than agency staff, purchase at the expense of the
agency, for a particular client or patient.
32
9000 Membership Dues Individual or organization dues in other organizations relevant to the functions of the
agency. (Not dues or support payments to national “parent” organizations- Account 9691).
33
9100 Awards and Grants Cost of amounts paid or committed to individuals or organizations for support of
research, fellowship, scholarship and other human service programs.
34
9200 Interest Expense Interest incurred on mortgage notes, capitalized equipment leases, and other short –or
long-term debt.
35
9300 Insurance (non-payroll related) All costs of insurance except employee benefits or other payroll-related
insurance. Should include property insurance, general liability, professional liability, fidelity bonds, directors’
and officers’ liability, automobile and other vehicles, meeting cancellation, business interruption insurance.
36
9400 Miscellaneous Expenses not reportable in another classification. Examples include recruitment of job
candidates, moving expenses, bonding insurance, etc.
37
9500
38
9691 Payments to Affiliated Organizations Amounts paid or payable to another organization – usually the
national affiliate of the agency- to sustain, aid, maintain, assist, or support the program and support functions of
that organization.
In-Kind Expense Non-cash expenses (donated services or goods)
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STRONGER TOGETHER
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9900 Major Property and Equipment Acquisition ($1,000) Any major property and /or equipment purchase,
valued at over $1,000.00
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