Community Investment Impact System CIIS

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US Department of the Treasury
Community Development Financial Institutions Fund
Community Investment Impact System (CIIS)
CIIS 3.4
CDFI ILR First Time Users May 2006
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Introduction

• You should attend this session if you are a CDFI
  with questions about
  
• The Institution Level Report (ILR) functionality
• Completing the ILR
• Certifying and submitting the ILR
• Please feel free to ask questions throughout the
  presentation.

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Presentation Outline

• 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

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General CIIS Information
ILR certification/submission and cleansing proce
sses are distinct.

• Hint CIIS times out if system is idle for 10
  minutes.

Hint For best viewing, set screen resolution to
1024 X 768.
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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.

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Figure1 ILR snapshot with TOC and Navigation
Buttons
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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)

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Figure 2 ILR Help Function
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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.

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Figure 3 ILR Glossary Function
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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.

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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.

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Figure 4 Notes icon and field
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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.
  

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Figure 1 Table Functions Add, Update, Delete
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Investment Capital Table (Q.19)

• Include Total Lending / Investing Pool
• Include idle and deployed capital.
• Include all capital 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.

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Investment Capital Table (Q.19)

• Create one row for each distinct Source and Type
  of Capital

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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 2005.
  
• 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.

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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)

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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)

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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)
  

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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.
  

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Financing

• Loans/Investments Originated Table (Q.59)
• Include all loans/investments originated in FY
  2005.
  
• 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 Investment Capital
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Financing

• Portfolio Outstanding Table (Q.61)
• 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
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Financing

• Purpose
• FY 2005 Business Loans/Investments
• Business Fixed Assets
• Business Working Capital
• FY 2006 Update Change to Business
  Loans/Investments
  
• Microenterprise
• Business

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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.

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Figure 5 ILR Section Level Status Report
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Useful information

• Additional CIIS information is available at
  www.cdfifund.gov/what_we_do/ciis.asp
  
• Contact the CIIS Help Desk at ciishelp_at_kearneyco.c
  om or (703) 373 -1516