Community Investment Impact System (CIIS) CIIS 8.1 CDFI ILR First Time Users February 2011

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

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

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

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. General CIIS Information • 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.

6. Figure1: ILR snapshot with TOC and Navigation Buttons

7. General CIIS Information • 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)

8. Figure 2: ILR Help Function

9. General CIIS Information • 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.

10. Figure 3: ILR Glossary Function

11. General CIIS Information • 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.

12. General CIIS Information • 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.

13. Figure 4: Notes icon and field

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

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

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. Investment Capital Table (Q.19) • Create one row for each distinct Source and Type of Capital

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. Income Statement 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)

20. Income Statement 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)

21. Income Statement 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)

22. Income Statement 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.

23. Financing 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 Total Loans/Investments Originated< Total Investment Capital

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

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. Figure 5: ILR Section Level Status Report

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