Agency Eligibility Review Checklist

Any agency or organization with an educational, health, financial stability, or human services program that either has received a determination letter from the United States Internal Revenue Service pursuant to 26 U.S.C 501(c)(3) or is automatically treated as tax exempt under 26 U.S.C 501(c)(3), prior to July 1, 2020, is eligible to seek funding from United Way of Greater Nashville (UWGN).

Any agency or organization seeking funding must also demonstrate that it has a significant local presence in Cheatham, Davidson, Dickson, Hickman, Robertson, and/or Williamson County and that its activities benefit residents of these counties.

In its effort to promote community problem-solving collaborations, United Way of Greater Nashville may elect to financially support programs of other non-profit organizations such as public and quasi-public sector organizations that provide legitimate educational, health, financial stability or human services programs.

Any organization wishing to receive funding from United Way of Greater Nashville must additionally meet the following criteria:

o Documentation of incorporation and exemption from Federal Income Tax under Section 501(c) of the Internal Revenue Service Code.

o Current Board of Directors listing. Contact information for the board chair must include name, e-mail address, employer, and term of service.

o Dates of board meetings during 2022.

o A board-approved strategic plan for the agency, in whatever format and style it was developed (with the date of board approval).

o Most recently filed IRS Form 990, 990EZ, and any 990T if filed (this should cover calendar year 2021 or fiscal year 2020/21) or 990 Exemption Letter. The 990 must be signed by the agency or the agency may not be given further consideration. If an agency has applied for an IRS 990 extension, it should submit its extension letter. In such case, it will be required to submit its filed 990 to UWGN no later than June 1, 2023.

o **UPDATED** Annual independent audit (for agencies with gross revenues greater than $500,000) or certified financial review (for agencies with gross revenues up to $500,000) for the most recent year-end. The audit must be signed by the audit firm and be on firm letterhead or the agency may not be given further consideration. A financial compilation is not acceptable. If the audit contains findings, the agency should attach an explanation of how the findings have been addressed. If an agency’s audit is not complete due to filing an IRS 990 extension letter, UWGN will grant an extension and the agency will need to submit its audit to UWGN no later than June 1, 2023.

o Current State of Tennessee charitable solicitations letter (or waiver letter, as applicable). A copy of a current permit will be required for the contracting process.

Any agency or organization eligible for inclusion in GivingMatters.com (501(c)(3) to be specific) will be required to have a current GivingMatters.com profile. A current GivingMatters.com profile should include verification of all of the items detailed above. No documentation will have to be submitted to United Way of Greater Nashville given the current GivingMatters.com profile.

If a non-profit organization, such as a public or quasi-public sector organization, is unable to participate in GivingMatters.com because they do not have a (c)(3) designation, the items listed above should be submitted by email as a zip file to PartnerDocs@unitedwaygn.org. All documents should be submitted by October 31, 2022.

Question Title

* 1. Organization Name, as recognized by the Tennessee Secretary of State

Question Title

* 2. Organization Contact Name

Question Title

* 3. Email Address of Contact

Question Title

* 4. Phone Number of Contact

Question Title

* 5. Organization EIN Number

Question Title

* 6. We are CURRENTLY doing work in the following counties (check all that apply):

Cheatham County

Davidson County

Dickson County

Hickman County

Robertson County

Williamson County

Question Title

* 7. Governance (check all that apply):

We have a current Board of Directors listing as of 1/1/2022 that includes the Board Chair email address and term.

Our Board of Directors contains at least 6 unrelated (neither a relative nor a business partner) members.

Our Board of Directors has met at least 3 times in 2022.

We do not have a Board of Directors.

Question Title

* 8. Financials (check all that apply):

We have documentation of incorporation and exemption from Federal Income Tax under Section 501(c) of the Internal Revenue Service Code.

We do NOT have documentation of incorporation and exemption from Federal Income Tax under Section 501(c) of the Internal Revenue Service Code.

Question Title

* 9. Other Documents (check all that apply):

We have a current state of Tennessee Charitable Solicitations Letter or waiver.

We are a religious, educational, or government sanctioned organizations and are not subject to the provisions of the Solicitations of Charitable Funds Act.

Expiration Date (if applicable):

Question Title

* 10. Financials - IRS Form 990, 990EZ, and any 990T if filed (check all that apply):

We have filed a 990 with the IRS, it is a final copy, not a draft copy, signed by the preparer or by an executive staff member of my agency.

Our 990 covers the period calendar year 2021 or fiscal year 2020-2021, OR an extension was granted.

There is no deficit on line 19.

There is no negative balance on line 21.

The Balance Sheet (part IV) does not show any negative balances, accounts receivable, doubtful accounts, loans, or other liabilities.

Part IV-A in the support schedule does not show any significant changes in contributions from one year to the next. (Not all agencies are required to submit a support schedule.)

The Independent Audit ($500K or more) or Certified Financial Review ($499,99.99 or less) was completed by a licensed CPA, with cover on CPA firm’s letterhead, has the auditor’s signature, is not a draft copy, and covers calendar year 2021 or fiscal year 2020-2021. **NOTE - updated with an increase from $300K to $500K.

The Opinion Letter is included with the Independent Audit or Certified Financial Review and includes language that reads: “the financial statements present fairly in all material respects, the financial position. . .”

The Statement of Financial Position or Balance Sheet is available for review.

The Statement of Activity (aka Statement of Operations, Profit and Loss Statement) is available for review.

The Statement of Functional Expenses (e.g., expenses divided into program, admin, and fundraising activities) is available for review.

Our program expenses are 70% or greater and our management expenses are no more than 25%.

A Statement of Cash Flow is available for review.

A full set of disclosure notes to the financial statements issued by the CPA firm is included with the Independent Audit and includes any "related party transactions."

At the end of the disclosure notes, if there is an auditor’s report on internal control over financial reporting and on compliance and other matters, the note states the following, or something similar: “We noted no matters involving the internal control over financial reporting and its operation that we consider to be a material weakness” and “the results of our tests disclosed no instances of noncompliance that are required to be reported…”

If you were not able to check any of the items above, please briefly explain why below.

Question Title

* 11. GivingMatters.Com Compliance (check the corrent response)

My organization has a GivingMatters.com profile and it is current.

My organization has a GivingMatters.com profile but it is not current.

My organization does not have a GivingMatters.com profile but we are a 501(c)(3). We understand this will be required to be considered for United Way of Greater Nashville funding.

My organization is not eligible to use GivingMatters.com because we are not a 501(c)(3). I understand that a full set of documents, provided in the Agency Eligibility Review Process Givens & Instructions, must be submitted to United Way of Greater Nashville as a zip file and emailed to partnerdocs@unitedwaygn.org on or by October 31 to be considered for funding.