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Home My WebLink About21- Grant Subrecipient Agreement - ARPA Household Efforts Sub Award - World Language Initiative FY 2022/2023 Subrecipient Grant Agreement – ARPA Household Efforts Page 1 GRANT SUBRECIPIENT AGREEMENT AMERICAN RESCUE PLAN HOUSEHOLD EFFORTS SUB AWARD THIS AGREEMENT is made and entered into this 24th day of November, 2021 by and between the City of Bozeman, Montana, a self-governing municipal corporation located at 121 N. Rouse Ave., Bozeman MT 59771 (“City”) as GRANTOR and World Language Initiative - Montana, a non- profit located at Emerson Cultural Center 111 South Grand Avenue Rm 202, Bozeman MT 59715 as SUBRECIPIENT. WHEREAS, on October 17, 2005 the Bozeman City Commission adopted Resolution No. 3866 establishing policies for the granting of funds from the City of Bozeman to a requesting entity; and WHEREAS, World Language Initiative submitted a proposal to the City for a program that complies with the term of the American Rescue Plan for household assistance efforts for $52,000; and THE PARTIES AGREE: 1. The Sub Award. The City will award and release to SUBRECIPIENT a sum of up to fifty- two thousand dollars ($52,000) from its American Result Plan Act (ARPA) award [name of fund] Fund, (the “Grant”) pursuant to the payment terms in Section 3. In addition to administrative, indirect expenses, not to exceed 10%. 2. Use of Funds. Grant funds in the amount of up to fifty-two thousand dollars ($52,000) will be used by SUBRECIPIENT for the sole purpose of delivering essential English Language and literacy services, which is a permissible use of ARPA funds, as described in the proposal submitted by Subrecipient, attached hereto as Exhibit A and by this reference incorporated herein. 3. Term. Program and expenditures must be performed during the term of the date of execution of this agreement through June 30, 2023 (FY24). 4. Payment of Funds a. The agrees to reimburse Subrecipient for costs actually incurred and paid by Subrecipient in accordance with the Approved Budget attached hereto as Exhibit B and for the performance of the Approved Services under this Agreement in an amount not to exceed $57,200 (the “Total Agreement Funds”). DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 FY 2022/2023 Subrecipient Grant Agreement – ARPA Household Efforts Page 2 b. The amount of Total Agreement Funds, however, is subject to adjustment by City if a substantial change is made in the Approved Services that affects this Agreement or if this Agreement is terminated prior to the expiration of the Agreement as provided in Section 3 above. Program funds shall not be expended prior to the Effective Date, or following the earlier of the expiration or termination of this Agreement. c. Costs incurred shall only be as necessary and allowable to carry out the purposes and activities of the Approved Services and may not exceed the maximum limits set in the Approved Budget. d. Expenses charged against the Total Agreement Funds shall be incurred in accordance with the American Rescue Plan and the Federal Treasury’s guidance, Office of Budget and Management Guidance, and City purchasing policies. e. Invoices. On or before the twentieth (20th) day of each month and in any event no later than thirty (30) days after the earlier of the expiration or termination of this Agreement, Subrecipient shall submit invoices, in a form supplied by City, for the most recent month ended, to City, setting forth actual expenditures of Subrecipient in accordance with this Agreement. Within ten (10) working days from the date it receives such invoice, City may disapprove the requested compensation. If the compensation is so disapproved, City shall notify Subrecipient as to the disapproval. If payment is approved, no notice will be given. f. Subrecipient may request the Grant funds during the fiscal year ending June 30, 2022 and June 30, 2023 as needed by providing proof of expenses paid. Acceptable forms of proof of payment shall be as determined in the sole discretion of the City’s Director of Finance. g. Any funds from the sub award not awarded during the fiscal year ending June 30, 2023 will remain in the City’s ARPA Fund and will be available for other appropriation. 5. Subrecipient Representations a. SUBRECIPIENT has familiarized itself with the nature and extent of this Agreement and with all local conditions and federal, state and local laws, ordinances, rules, and regulations that in any manner may affect Subrecipient’s performance under this Agreement. Specific Treasury Guidance attached in Exhibit B. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 FY 2022/2023 Subrecipient Grant Agreement – ARPA Household Efforts Page 3 b. SUBRECIPIENT represents and warrants to City that it has the experience and ability to perform its obligations under this Agreement; that it will perform said obligations in a professional, competent and timely manner and with diligence and skill; that it has the power to enter into and perform this Agreement and grant the rights granted in it; and that its performance of this Agreement shall not infringe upon or violate the rights of any third party, whether rights of copyright, trademark, privacy, publicity, libel, slander or any other rights of any nature whatsoever, or violate any federal, state and municipal laws. The City will not determine or exercise control as to general procedures or formats necessary for SUBRECIPIENT to meet this warranty. c. SUBRECIPIENT represents and warrants to City that the Grant funds are necessary to accomplish the financial requirements of the Economic Impact Response- Childcare subsidies, unexpected household expenses and Financial Coaching. d. SUBRECIPIENT shall maintain a financial management system and financial records and shall administer funds received pursuant to this Agreement in accordance with all applicable federal and state requirements. Subrecipient shall adopt such additional financial management procedures as may from time to time be prescribed by City if required by applicable laws, regulations or guidelines from its federal and state government funding sources. Subrecipient shall maintain detailed, itemized documentation and records of all income received and expenses incurred pursuant to this Agreement. e. Any item of expenditure by Subrecipient under the terms of this Agreement which is found by auditors, investigators, and other authorized representatives of City, the City’s external Auditor, the U.S. Government Accountability Office or the Comptroller General of the United States to be improper, unallowable, in violation of federal or state law or the terms of the Notice of Prime Award or this Agreement, or involving any fraudulent, deceptive, or misleading representations or activities of Subrecipient, shall become Subrecipient’s liability, to be paid by Subrecipient from funds other than those provided by City under this Agreement or any other agreements between City and Subrecipient. This provision shall survive the expiration or termination of this Agreement. f. In any fiscal year in which Subrecipient expends $750,000 or more in federal awards during such fiscal year, including awards received as a subrecipient, Subrecipient must comply with the federal audit requirements contained in the Uniform Guidance, [45 CFR Part 75], including the preparation of an audit by an independent Certified Public Accountant in accordance with the Single Audit Act DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 FY 2022/2023 Subrecipient Grant Agreement – ARPA Household Efforts Page 4 Amendments of 1996, 31 U.S.C. 7501-7507, and with Generally Accepted Accounting Principles. If Subrecipient expends less than $750,000 in federal awards in any fiscal year, it is exempt from federal audit requirements, but its records must be available for review by City and appropriate officials. Subrecipient shall provide City with a copy of Subrecipient’s most recent audited financial statements, federal Single Audit report, if applicable (including financial statements, schedule of expenditures of federal awards, schedule of findings and questioned costs, summary of prior audit findings, and corrective action plan, if applicable), and management letter within thirty (30) days after execution of this Agreement and thereafter within nine (9) months following the end of Subrecipient’s most recently ended fiscal year. g. Final payment request(s) under this Agreement must be received by City no later than thirty (30) days from the earlier of the expiration date or termination date of this Agreement. No payment request will be accepted by City after this date without authorization from City. In consideration of the execution of this Agreement by City, Subrecipient agrees that acceptance of final payment from City will constitute an agreement by Subrecipient to release and forever discharge City, its agents, employees, representatives, affiliates, successors and assigns from any and all claims, demands, damages, liabilities, actions, causes of action or suits of any nature whatsoever, which Subrecipient has at the time of acceptance of final payment or may thereafter have, arising out of or in any way relating to any and all injuries and damages of any kind as a result of or in any way relating to this Agreement. Subrecipient’s obligations to City under this Agreement shall not terminate until all closeout requirements are completed to the satisfaction of City. Such requirements shall include, without limitation, submitting final reports to City and providing any closeout-related information requested by City by the deadlines specified by City. This provision shall survive the expiration or termination of this Agreement. 6. Cooperation in Monitoring and Evaluation. a. City Responsibilities. City shall monitor, evaluate and provide guidance and direction to Subrecipient in the conduct of Approved Services performed under this Agreement. City has the responsibility to determine whether Subrecipient has spent funds in accordance with applicable laws, regulations, including the federal audit requirements and agreements and shall monitor the activities of Subrecipient to ensure that Subrecipient has met such requirements. City may require Subrecipient to take corrective action if deficiencies are found. b. Subrecipient Responsibilities. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 FY 2022/2023 Subrecipient Grant Agreement – ARPA Household Efforts Page 5 i. Subrecipient shall permit City to carry out monitoring and evaluation activities, including any performance measurement system required by applicable law, regulation, funding sources guidelines or by the terms and conditions of the applicable Notice of Prime Award, and Subrecipient agrees to ensure, to the greatest extent possible, the cooperation of its agents, employees and board members in such monitoring and evaluation efforts. This provision shall survive the expiration or termination of this Agreement. ii. Subrecipient shall cooperate fully with any reviews or audits of the activities under this Agreement by authorized representatives of City, the U.S. Government Accountability Office or the Comptroller General of the United States and Subrecipient agrees to ensure to the extent possible the cooperation of its agents, employees and board members in any such reviews and audits. This provision shall survive the expiration or termination of this Agreement. 7. Reports/Accountability/Public Information. SUBRECIPIENT must allow the City, its auditors, and other persons authorized by the City to inspect and copy its books and records for the purpose of verifying that monies provided to SUBRECIPIENT pursuant to this Agreement were used in compliance with this Agreement and all applicable provisions of federal, state, and local law. SUBRECIPIENT will retain such records for seven years after receipt of final payment under this Agreement unless permission to destroy them is granted by the City. SUBRECIPIENT shall not issue any statements, releases or information for public dissemination without prior approval of the City. 8. Permits and Compliance With Laws. Subrecipient will obtain, in a timely manner, all required permits, licenses and approvals, and will meet all requirements of all local, state and federal laws, rules and regulations which must be obtained or met in connection with construction of the Project 9. Independent Contractor Status. The parties agree that SUBRECIPIENT, its agents, employees, contractors, or subcontractors, are independent contractors for purposes of this Agreement and are not to be considered employees or agents of the City for any purpose. SUBRECIPIENT and its agents, employees, contractors, or subcontractors, are not subject to the terms and provisions of the City’s personnel policies handbook and may not be considered a City employee for workers’ compensation or any other purpose. SUBRECIPIENT, its agents, employees, contractors, or subcontractors, are not authorized to represent the City or otherwise bind the City in any way. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 FY 2022/2023 Subrecipient Grant Agreement – ARPA Household Efforts Page 6 10. Default and Termination. If SUBRECIPIENT fails to comply with any condition of this Agreement at the time or in the manner provided for, the City may terminate this Agreement if the default is not cured within fifteen (15) days after written notice is provided to SUBRECIPIENT. The notice will set forth the items to be cured. If this Agreement is terminated pursuant to this Section, SUBRECIPIENT will repay to the City any Grant funds already delivered to SUBRECIPIENT for the Economic Impact Response- Childcare subsidies, unexpected household expenses and Financial Coaching. 11. Limitation on SUBRECIPIENT’s Damages; Time for Asserting Claim a. In the event of a claim for damages by SUBRECIPIENT under this Agreement, SUBRECIPIENT’s damages shall be limited to contract damages and SUBRECIPIENT hereby expressly waives any right to claim or recover consequential, special, punitive, lost business opportunity, lost productivity, field office overhead, general conditions costs, or lost profits damages of any nature or kind. b. In the event SUBRECIPIENT wants to assert a claim for damages of any kind or nature, SUBRECIPIENT must first provide City with written notice of its claim, the facts and circumstances surrounding and giving rise to the claim, and the total amount of damages sought by the claim, within ninety (90) days of the facts and circumstances giving rise to the claim. In the event SUBRECIPIENT fails to provide such notice, SUBRECIPIENT shall waive all rights to assert such claim. 12. Representatives a. City’s Representative. The City’s Representative for the purpose of this Agreement shall be Anna Rosenberry or such other individual as City shall designate in writing. Whenever approval or authorization from or communication or submission to City is required by this Agreement, such communication or submission shall be directed to the City’s Representative and approvals or authorizations shall be issued only by such Representative; provided, however, that in exigent circumstances when City’s Representative is not available, SUBRECIPIENT may direct its communication or submission to other designated City personnel or agents and may receive approvals or authorization from such persons. b. SUBRECIPIENT’s Representative. SUBRECIPIENT’s Representative for the purpose of this Agreement shall be Elizabeth Williamson or such other individual as SUBRECIPIENT shall designate in writing. Whenever direction to or DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 FY 2022/2023 Subrecipient Grant Agreement – ARPA Household Efforts Page 7 communication with SUBRECIPIENT is required by this Agreement, such direction or communication shall be directed to SUBRECIPIENT’s Representative; provided, however, that in exigent circumstances when SUBRECIPIENT’s Representative is not available, City may direct its direction or communication to other designated SUBRECIPIENT personnel or agents. 13. Indemnity/Waiver of Claims/Insurance. To the fullest extent permitted by law, SUBRECIPIENT agrees to defend, indemnify and hold the City and its agents, representatives, employees, and officers (collectively referred to for purposes of this Section as the City) harmless against all third party claims, demands, suits, damages, losses, and expenses, including reasonable defense attorney fees, which arise out of, relate to or result from SUBRECIPIENT’s (i) negligence, or (ii) willful or reckless misconduct. Such obligations shall not be construed to negate, abridge, or reduce other rights or obligations of indemnity that would otherwise exist. The indemnification obligations of this Section must not be construed to negate, abridge, or reduce any common-law or statutory rights of the indemnitee(s) which would otherwise exist as to such indemnitee(s). SUBRECIPIENT’s indemnification obligations under this Section shall be without regard to and without any right to contribution from any insurance maintained by City. Should any indemnitee described herein be required to bring an action against SUBRECIPIENT to assert its right to defense or indemnification under this Agreement or under SUBRECIPIENT’s applicable insurance policies required below the indemnitee shall be entitled to recover reasonable costs and attorney fees incurred in asserting its right to indemnification or defense but only if a court of competent jurisdiction determines SUBRECIPIENT was obligated to defend the claim(s) or was obligated to indemnify the indemnitee for a claim(s) or any portion(s) thereof. In the event of an action filed against City resulting from the City’s performance under this Agreement, the City may elect to represent itself and incur all costs and expenses of suit. SUBRECIPIENT also waives any and all claims and recourse against the City or its officers, agents or employees, including the right of contribution for loss or damage to person or property arising from, growing out of, or in any way connected with or incident to the performance of this Agreement except “responsibility for his own fraud, for willful injury DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 FY 2022/2023 Subrecipient Grant Agreement – ARPA Household Efforts Page 8 to the person or property of another, or for violation of law, whether willful or negligent” as per 28-2-702, MCA. These obligations shall survive termination of this Agreement. In addition to and independent from the above, SUBRECIPIENT shall at SUBRECIPIENT’s expense secure insurance coverage through an insurance company or companies duly licensed and authorized to conduct insurance business in Montana which insures the liabilities and obligations specifically assumed by SUBRECIPIENT in this Section. The insurance coverage shall not contain any exclusion for liabilities specifically assumed by SUBRECIPIENT in this Section unless and to the extent coverage for such liability is not reasonably available. The insurance shall cover and apply to all claims, demands, suits, damages, losses, and expenses that may be asserted or claimed against, recovered from, or suffered by the City without limit and without regard to the cause therefore and which is acceptable to the City and SUBRECIPIENT shall furnish to the City an accompanying certificate of insurance and accompanying endorsements in amounts not less than as follows: • Workers’ Compensation – statutory; • Employers’ Liability - $1,000,000 per occurrence; $2,000,000 annual aggregate; • Commercial General Liability - $1,000,000 per occurrence; $2,000,000 annual aggregate The City of Bozeman, its officers, agents, and employees, shall be endorsed as an additional or named insured on a primary non-contributory basis on the Commercial General Liability policy. The insurance and required endorsements must be in a form suitable to City and shall include no less than a thirty (30) day notice of cancellation or non-renewal. The City must approve all insurance coverage and endorsements prior to delivery of Grant funds to SUBRECIPIENT. SUBRECIPIENT shall notify City within two (2) business days of SUBRECIPIENT’s receipt of notice that any required insurance coverage will be terminated or SUBRECIPIENT’s decision to terminate any required insurance coverage for any reason. 14. Nondiscrimination and Equal Pay. SUBRECIPIENT agrees that all hiring by Subrecipient of persons performing this Grant Agreement shall be on the basis of merit and qualifications. SUBRECIPIENT will have a policy to provide equal employment opportunity in accordance with all applicable state and federal anti-discrimination laws, regulations, and contracts. SUBRECIPIENT will not refuse employment to a person, bar a DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 FY 2022/2023 Subrecipient Grant Agreement – ARPA Household Efforts Page 9 person from employment, or discriminate against a person in compensation or in a term, condition, or privilege of employment because of race, color, religion, creed, political ideas, sex, age, marital status, national origin, actual or perceived sexual orientation, gender identity, physical or mental disability, except when the reasonable demands of the position require an age, physical or mental disability, marital status or sex distinction. SUBRECIPIENT represents it is, and for the term of this Agreement will be, in compliance with the requirements of the Equal Pay Act of 1963 and Section 39-3-104, MCA (the Montana Equal Pay Act). SUBRECIPIENT must report to the City any violations of the Montana Equal Pay Act that Contractor has been found guilty of within 60 days of such finding for violations occurring during the term of this Agreement. SUBRECIPIENT shall require these nondiscrimination terms of its subcontractors providing services under this Grant Agreement. 15. Public Meetings and Access to Public Records a. Meetings of SUBRECIPIENT that pertain to the receipt or expenditure of Grant funds from the City are subject to the open meeting requirements of Montana law, including those set forth in Title 7, Chapter 1, Part 41, MCA and Title 2, Chapter 3, MCA. To ensure compliance, SUBRECIPIENT will provide agendas for meetings that pertain to the receipt or expenditure of Grant funds covered by this Agreement to the City Clerk’s office no later than 72 working hours prior to meeting for notice on the City’s official posting board and any other sites deemed reasonable by the Clerk’s office. In addition, meeting minutes will be kept by SUBRECIPIENT and provided to the City Clerk’s office no later than 90 days after the meeting. These minutes shall be posted and made available to the public by the City Clerk’s office except for those minutes taken during a closed meeting in accordance with 2-3-203, MCA. Minutes taken during a closed meeting shall also be provided to the City Clerk’s office but shall be handled in accordance with the City Clerk’s regular executive session protocol and kept private in a secured cabinet. b. In accordance with 7-1-4144, MCA and subject to any applicable legal obligation to protect and preserve individual confidential or private information, upon reasonable request and at reasonable times during normal business hours, SUBRECIPIENT shall make such records available for inspection and copying by members of the public. SUBRECIPIENT may charge for such copying in accordance with the policies of the City, which SUBRECIPIENT hereby adopts for such purposes. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 FY 2022/2023 Subrecipient Grant Agreement – ARPA Household Efforts Page 10 c. To determine whether a meeting or part of a meeting may be closed to the public and to determine whether information contained in SUBRECIPIENT documents is protected by law from disclosure, SUBRECIPIENT may seek a determination of the City Attorney at no cost to SUBRECIPIENT. Such request and determination shall not create an attorney-client relationship between SUBRECIPIENT and the City. 16. Attorney’s Fees and Costs. In the event it becomes necessary for a party to this Agreement to retain an attorney to enforce any of the terms or conditions of this Agreement or to give any notice required herein, then the prevailing party shall be entitled to reasonable attorney’s fees and costs, including fees, salary, and costs of in- house counsel to include City Attorney. 17. Integration and Modification. This document contains the entire agreement between the parties and no statements, promises or inducements made by either party or agents of either party not contained in this written Agreement may be considered valid or binding. This Agreement may not be modified except by written agreement signed by both parties. 18. Dispute Resolution a. Any claim, controversy, or dispute between the parties, their agents, employees, or representatives shall be resolved first by negotiation between senior-level personnel from each party duly authorized to execute settlement agreements. Upon mutual agreement of the parties, the parties may invite an independent, disinterested mediator to assist in the negotiated settlement discussions. b. If the parties are unable to resolve the dispute within thirty (30) days from the date the dispute was first raised, then such dispute may only be resolved in a court of competent jurisdiction in compliance with the Applicable Law provisions of this Agreement. 19. No Assignment. SUBRECIPIENT may not subcontract or assign SUBRECIPIENT’s rights, including the right to Grant payments, or any other rights or duties arising hereunder, without the prior written consent of City. 20. No Third Party Beneficiary. The terms and provisions of this Agreement are intended solely for the benefit of each party and their respective successors and assigns. It is not the parties’ intent to confer third party beneficiary rights upon any other person or entity. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 FY 2022/2023 Subrecipient Grant Agreement – ARPA Household Efforts Page 11 21. Choice of Law. This Agreement shall be governed and construed in accordance with the laws of the State of Montana without regard to conflict of law provisions. The Parties agree to submit to the personal and exclusive jurisdiction of the courts located within Gallatin County, Montana. 22. Non-Waiver. A waiver by either party of any default or breach by the other party of any terms or conditions of this Agreement does not limit the other party’s right to enforce such term or conditions or to pursue any available legal or equitable rights in the event of any subsequent default or breach. 23. Severability. If any portion of this Agreement is held to be void or unenforceable, the balance of the Agreement shall continue in effect. 24. Counterparts. This Agreement may be executed in counterparts, which together constitute one instrument. 25. Consent to Electronic Signatures. The Parties have consented to execute this Agreement electronically in conformance with the Montana Uniform Electronic Transactions Act, Title 30, Chapter 18, Part 1, MCA. IN WITNESS WHEREOF, the parties hereto have executed this instrument the day and year indicated below. _______________________ Date: __________ Jeff Mihelich, City Manager City of Bozeman _______________________ Date: __________ Print name and Title:___________________________ SUBRECIPIENT Approved as to form: _______________________ Date: __________ Greg Sullivan, City Attorney City of Bozeman DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Elizabeth Williamson 12/2/2021 Executive Director 12/3/2021 12/3/2021 FY 2022/2023 Subrecipient Grant Agreement – ARPA Household Efforts Exhibit Exhibit A Program Proposal DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 City of Bozeman, American Rescue Plan Act - Proposal List if included Materials ●0.0 - Cover Letter ●1.0 - Executive Program Summary ●2.0 - Organizational Profile ●3.0 - Financial Statements ●4.0 - Proposal Questions / Answers ●5.0 - Additional Materials DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Making language and culture education available to all Montanans September 29, 2021 Dear City of Bozeman Commissioners & American Rescue Plan Act Funding Reviewers: Thank you for this opportunity to submit for American Rescue Plan Act funding. The World Language Initiative - Montana’s proposal is designed to provide essential support to the Bozeman newcomer Spanish speaking community, whose hardship and challenges have been exacerbated by COVID. Through our Bozeman English Language & Literacy Alliance (BELLA) project, we request $52,000 to provide over 2600 hours of English language learning support to 150 City of Bozeman youth and adults. World Language Initiative - MT (WLI) is a Bozeman-based language and culture education services non-profit functioning as a formal 501-c3 since 2017 and as a community group since 2013. We recognize and promote the economic and societal benefits of multilingualism in our community. WLI’s reach and capacity is growing. In 2019, our programming reached over 1400 language learners in the Gallatin Valley. In 2021/22 we will have an annual budget nearing $300,000. WLI includes five core staff, 7 person board, and 15 language coaches who are delivering language & culture education to both youth and adults in the Bozeman Area. WLI is a team of educators, non-profit professionals, and talented volunteers who are committed to supporting the community by increasing access to quality language and culture learning in the Bozeman Area and the state. We are a multi-racial and multi-gendered team of native and high proficiency speakers, representing cultures from within Montana and throughout the world. Our focus is to build language education pathways for multi-language learning; from kindergarten to 100. We currently teach seven languages: Arabic, French, German, Mandarin, Spanish,English, and most recently, Japanese. Thank you again for your time, good luck with the evaluation process and we look forward to hearing from you. Elizabeth Williamson Founder / Executive Director, World Language Initiative - MT Tax-ID: 82-2212916 World Language Initiative - Montana (WLI-MT) 111 South Grand Avenue, Room 202 Bozeman MT 59715 wlimt.org |info@wlimt.org | +1 406.414.6419 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 1.0 Executive Program Summary The demographics of Montana, Gallatin Valley and Bozeman are rapidly changing. As The City of Bozeman is growing at unprecedented rates, so is our Spanish speaking population. Over the last 4 years, the Bozeman Latinx/Hispanic community has increased by 70%. As of 2021, it is estimated now that there are over 2,000 Spanish speaking individuals residing in our city. There is strong urgency to support these newcomer community members for the following reasons: 1.Economic hardship experienced under COVID has been disproportionate to people of color, and 2.The majority of our Bozeman Spanish speaking newcomers are low income, poverty level, and/or homeless Montana towns and cities are at a greater disadvantage in supporting these newcomers as compared to towns and cities in other states in the West because Montana is one of three remaining states in the nation which has yet to establish Title III English learner multipliers in its funding formulas; the others are Alabama and Mississippi. This multiplier, when it exists, provides equity in services by increasing the per student support dollar amounts to schools to meet increased English learner (EL) student educational needs. Given COVID and the propensity for newcomer Spanish to be entering our community at low incomes and/or at the poverty line, it is incumbent on our community and our city’s leadership to develop supports to address the inequities that low English language proficiency and low income create. To meet this important need in our community,WLI requests $52,000 to deliver essential English language and literacy services to the growing Bozeman Spanish speaking community of youths and adults. Funding will be spent January 2022 through December 2023. Our summary of services and estimated impact are as follows: 1.English Language Evening Adult Online Classes (50 adults served) 2.English Language & Literacy Summer Camp/Day Care (35 youth served) 3.Evening English Language Classes - Adult and Youth In-person (50 individuals served) 4.Equity in Experience for EL Newcomer Youth through Enrichment (15 youth served) Through the above we will be offering over 2600 hours in English language learning skills for City of Bozeman Spanish speaking families, 100% of which are low income or poverty level.All services listed aboves will be offered at no-cost and under the Bozeman English Language & Literacy Alliance (BELLA) project in collaboration with our community partners; including the Bozeman School District, MSU Modern Languages Department, HRDC, Bienvenidos Community Group and Bozeman Public Library. For any Spanish speaking Latinx/Hispanic City of Bozeman families who qualify for district free and reduced lunch (this is a criteria and includes low income families and those at or below the poverty line), WLI DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 proposes to support these disadvantaged households, by providing English learning opportunities to the following: ●Adults (High School students and above):these community members are the economic drivers for their families and their households. We include 15 because that is the official age students can leave school and enter the workforce in Montana. MT School districts have indicated that they are seeing a higher proportion of Spanish speakers drop out of school after 15 to enter the service and building sector workforces. If these “adults” as well as their parents, aunts, uncles, cousins, and grandparents do not have the language skills to navigate the community, in terms of education, health and financially, they and their families suffer. ●Youth (Elementary-aged):these are tomorrow’s Bozeman citizens. We wish to empower these kids to have the language and literacy skills they need to be successful in school; because when they are not behind in school, there will be greater incentive to stay in school. We also want them to have experiences and social/emotional skills to integrate part of this community. For that we believe equity in enrichment education beyond the fundamentals of language to be essential. ●Families (all ages):The family unit is very strong in Latino communities. We want to create opportunities in partnership with the Bozeman Public Library, where both the adults and the youth are co-concurrently learning the language skills online & in-person. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 2.0 Organizational Profile MISSION World Language Initiative - MT’s mission is to make language and culture education available to all Montanans. VISION World Language Initiative-MT’s vision is for all elementary-aged Montana students to have access to language and culture education in the school day and engage with highly proficient and native speakers and cultures of the world. We envision Montana communities where all members are multi language learners. PURPOSE World Language Initiative - MT’s purpose is to create a pathway to multi language learning and global citizenship. We provide high-quality language learning opportunities using professional, nationally recognized strategies in language education. Through making language & culture programming available, Montanans will have improved access and desire to celebrate diversity in their communities. BY THE NUMBERS Years as a formal tax-identified 501c3 non-profit - 4 Fiscal Year 2020/21 Total Revenue - $252,069 Fiscal Year 2021/22 Projected Revenue - $310,000 Number Core Staff & Language Educations - 5 & 15 Number of Years Executive Director has held position - 4 Number of Board Members - 7 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 3.0 Financial Statements List of Included Financial Materials* ●Fiscal Year 2020/21 Statement of Activity ●Fiscal Year 2021/22 Budget ●2019/20 IRS 990 tax form ●McDermott Financial Management Letter * As of Fall 2021, the World Language Initiative - MT has yet to complete a formalized audit. According to Bozeman-based accountants, a standard threshold for non-profits is $300,000 in annual revenue. While we are projected to meet this threshold in our 2021/22 Fiscal Year (August 1 - July 31), as of yet we have not. In lieu of an audit therefore, to demonstrate our fiscal health and financial situation, we have included our organizational Statement of Activity (P&L), Budget, most recent 990, and a financial statement letter from McDermott Financial, who runs our payroll and tax management. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Accrual Basis Saturday, September 25, 2021 10:09 AM GMT-06:00 1/2 World Language Initiative - Montana FY 2020/21 - Statement of Activity August 2020 - July 2021 TOTAL Revenue Fee For Service Programs 51,743.81 Grants 174,012.00 Individual Donations 20,939.02 Merchandise Sales 29.51 Program Fee Refunds -1,915.17 Sales of Product Revenue 3,545.95 Sponsorships 3,669.55 WLI-MT Expense Reimbursements (deleted)45.00 Total Revenue $252,069.67 GROSS PROFIT $252,069.67 Expenditures Bank Fees 281.25 Contract Services 24,164.00 Credit Card Fees 234.12 Dues and Subscriptions 675.00 Fundraising 747.11 Insurance 3,350.89 Legal & Professional Services 500.00 Accounting Expense 4,598.90 Total Legal & Professional Services 5,098.90 Licenses and Fees 35.00 Marketing and Advertising 4,258.29 Meals and Entertainment 39.66 Occupancy Rent & Lease 8,046.00 Repairs & Maintenance 1,110.00 Total Occupancy 9,156.00 Payroll 0.00 Payroll Taxes 14,769.99 Payroll Wages 170,205.50 Unemployment Insurance 0.00 Total Payroll 184,975.49 Postage and Delivery 169.32 Printing and Copying 18.56 Program Expenses 655.00 Program Materials 3,730.38 Total Program Expenses 4,385.38 Software Expense 241.58 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Accrual Basis Saturday, September 25, 2021 10:09 AM GMT-06:00 2/2 TOTAL Staff Training and Development 1,785.99 Supplies 13,210.35 Travel and Meetings 0.00 Volunteer Gifts 192.00 Total Expenditures $253,018.89 NET OPERATING REVENUE $ -949.22 Other Revenue $39,851.73 NET OTHER REVENUE $39,851.73 NET REVENUE $38,902.51 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Annual Operating Budget 2021/22 (Updated, Sept 2021) Program Services Support Services Revenue All Services Summer Camps In-school Day Small Groups Coaches Up!Community Nights Fundraising Admin Grants $140,000 $50,000 $40,000 $10,000 $20,000 $20,000 Fee for Service Programs $75,000 $25,000 $12,000 $38,000 $0 $0 Business Partner Sponsorships $47,000 $15,000 $15,000 $11,000 $1,000 $5,000 Individual Donations / Campaigns $35,500 $12,500 $15,000 $4,000 $1,000 $3,000 Events $5,000 $1,000 $1,000 $1,000 $1,000 $1,000 Merchandise sales $500 $100 $100 $100 $100 $100 Total cash revenue $303,000 $103,600 $83,100 $64,100 $23,100 $29,100 Total in-kind revenue $7,000 $2,000 $5,000 Total revenue $310,000 $103,600 $83,100 $64,100 $23,100 $31,100 $5,000 Expenses All Services Summer Camps In-school Day Small Groups Coaches Up!Community Nights Fundraising Admin Staff Executive Director (.75 FTE)$40,000 $9,600 $9,600 $9,600 $1,600 $1,600 $4,000 $4,000 Program Manager (.5 FTE)$25,000 $5,000 $10,000 $5,000 $0 $0 $2,500 $2,500 Resource Development & Commun. Manager (.75 FTE)$36,000 $8,640 $8,640 $8,640 $1,440 $1,440 $3,600 $3,600 Program Coordinator (.5 FTE)$19,000 $7,600 $1,520 $4,560 $760 $760 $1,900 $1,900 BELLA Project Lead (.25 FTE)$11,000 $7,040 $0 $1,760 $0 $0 $1,100 $1,100 Lead Coaches (5, part-time staff)$10,000 $1,600 $1,600 $800 $4,000 $0 $1,000 $1,000 Language & Culture Educators (15 part-time staff)$33,000 $13,200 $9,900 $6,600 $3,300 $0 $0 $0 Payroll Taxes (11%)$19,140 $5,795 $4,539 $4,066 $1,221 $418 $1,551 $1,551 Contract services Accounting & Payroll $2,000 $480 $480 $480 $80 $80 $200 $200 Bookkeeping $7,500 $1,800 $1,800 $1,800 $300 $300 $750 $750 Resource Development $16,500 $3,960 $3,960 $3,960 $660 $660 $1,650 $1,650 Volunteer Stipends $1,500 $360 $360 $360 $60 $60 $150 $150 Fees (Credit Card, QB transactions, Subscription)$3,100 $744 $744 $744 $124 $124 $310 $310 Insurance Liability & Board $1,630 $391 $391 $391 $65 $65 $163 $163 Unemployment (3%)$5,794 $1,391 $1,391 $1,391 $232 $232 $579 $579 Board Stewardship & Engagement $2,000 $480 $480 $480 $80 $80 $200 $200 Marketing & advertising $5,000 $1,200 $1,200 $1,200 $200 $200 $500 $500 Occupancy (rent & utilities)$11,000 $2,640 $2,640 $2,640 $440 $440 $1,100 $1,100 Organizational Licenses $500 $120 $120 $120 $20 $20 $50 $50 Printing & copying $500 $120 $120 $120 $20 $20 $50 $50 Program Fee Reimbursements $750 $375 $375 Licenses & Subscriptions $1,000 $240 $240 $240 $40 $40 $100 $100 Staff training / development $5,500 $1,320 $1,320 $1,320 $220 $220 $550 $550 Office Supplies & Equipment $10,000 $2,400 $2,400 $2,400 $400 $400 $1,000 $1,000 Event Supplies $2,500 $600 $600 $600 $100 $100 $250 $250 Program Materials $5,000 $1,200 $1,200 $1,200 $200 $200 $500 $500 Resource Development & Community Engagement $8,000 $1,920 $1,920 $1,920 $320 $320 $800 $800 Total cash expenses $282,914 $80,216 $67,164 $62,766 $15,882 $7,779 $28,291 $28,291 Program allocation (80%)$226,331 Fundraising allocation (10%)$28,291 Admin allocation (10%)$28,291 In-kind Volunteer Language Educators $2,000 $1,000 1,000 MSU Internships $20,000 $3,000 $3,000 $3,000 $3,000 $3,000 $5,000 Legal Pro bono $5,000 $5,000 Total in-kind expenses $27,000 Net (cash revenue - cash expenses)$20,086 World Language Initiative - Montana 111 South Grand Avenue, Room 202 Bozeman MT 59715 wlimt.org | elizabeth@wlimt.org | +1 406.414.6419 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 2019 TAX RETURN Client: Prepared for: Prepared by: Date: Comments: Route to: FDIL2001L 06/03/19 CLIENT COPY WORL2916 WORLD LANGUAGE INITIATIVE MTPO BOX 5178BOZEMAN, MT 59717-5178(406) 579-7260 CHRISTINE M. COUBROUGH, CPAMCDERMOTT FINANCIAL SERVICES PCPO BOX 531BOZEMAN, MT 59771(406) 585-9291 SEPTEMBER 30, 2020 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 2019 Exempt Org. Returnprepared for: World Language Initiative MTPO BOX 5178Bozeman, MT 59717-5178 MCDERMOTT FINANCIAL SERVICES PC PO BOX 531 BOZEMAN, MT 59771 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 MCDERMOTT FINANCIAL SERVICES PC PO BOX 531 BOZEMAN, MT 59771 (406) 585-9291 Client WORL2916 September 30, 2020 World Language Initiative MT PO BOX 5178 Bozeman, MT 59717-5178 (406) 579-7260 FEDERAL FORMS Form 990-EZ 2019 Return of Organization Exempt from Income Tax Schedule A Organization Exempt Under Section 501(c)(3) Schedule E Schools Schedule O Supplemental Information Form 8868 Application for Extension Form 8879-EO IRS e-file Signature Authorization FEE SUMMARY Preparation Fee MCDERMOTT FINANCIAL SERVICES PC PO BOX 531 BOZEMAN, MT 59771 (406) 585-9291 Client WORL2916 September 30, 2020 World Language Initiative MT PO BOX 5178 Bozeman, MT 59717-5178 (406) 579-7260 FEDERAL FORMS Form 990-EZ 2019 Return of Organization Exempt from Income Tax Schedule A Organization Exempt Under Section 501(c)(3) Schedule E Schools Schedule O Supplemental Information Form 8868 Application for Extension Form 8879-EO IRS e-file Signature Authorization FEE SUMMARY Preparation Fee DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 FORM 990-EZ REVENUECONTRIBUTIONS, GIFTS, AND GRANTS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135,280 TOTAL REVENUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135,280 EXPENSESSALARIES AND EMPLOYEE BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103,967PROFESSIONAL FEES/PYMT TO CONTRACTORS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,483OCCUPANCY/RENT/UTILITIES/MAINTENANCE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,529OTHER EXPENSES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24,035 TOTAL EXPENSES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137,014 NET ASSETS OR FUND BALANCESEXCESS OR (DEFICIT) FOR THE YEAR. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -1,734NET ASSETS/FUND BAL. AT BEG. OF YEAR. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,856NET ASSETS/FUND BAL. AT END OF YEAR. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,122 2019 FEDERAL EXEMPT ORGANIZATION TAX SUMMARY (EZ)PAGE 1 WORLD LANGUAGE INITIATIVE MT 82-2212916 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 FORMS NEEDED FOR THIS RETURN FEDERAL: 990-EZ, SCH A, SCH E, SCH O, 8868 2019 GENERAL INFORMATION PAGE 1 WORLD LANGUAGE INITIATIVE MT 82-2212916 CARRYOVERS TO 2020 NONE DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 2019 PREPARER E-FILE INSTRUCTIONS - FEDERAL PAGE 1 WORLD LANGUAGE INITIATIVE MT 82-2212916 THE ORGANIZATION'S FEDERAL TAX RETURN IS NOT FINISHED UNTIL YOU COMPLETE THE FOLLOWING INSTRUCTIONS. PRIOR TO TRANSMISSION OF THE RETURN FORM 990-EZTHE ORGANIZATION SHOULD REVIEW THEIR FEDERAL RETURN ALONG WITH ANY ACCOMPANYINGSCHEDULES AND STATEMENTS. PAPERLESS E-FILETHE ORGANIZATION SHOULD READ, SIGN AND DATE THE FORM 8879-EO, IRS E-FILESIGNATURE AUTHORIZATION. EVEN RETURNNO PAYMENT IS REQUIRED. AFTER TRANSMISSION OF THE RETURN RECEIVE ACKNOWLEDGEMENT OF YOUR E-FILE TRANSMISSION STATUS.WITHIN SEVERAL HOURS, CONNECT WITH LACERTE AND GET YOUR FIRST ACKNOWLEDGEMENT(ACK) THAT LACERTE HAS RECEIVED YOUR TRANSMISSION FILE. CONNECT WITH LACERTE AGAIN AFTER 24 AND THEN 48 HOURS TO RECEIVE YOUR FEDERALACKS. KEEP A SIGNED COPY OF FORM 8879-EO, IRS E-FILE SIGNATURE AUTHORIZATION IN YOUR FILES FOR 3 YEARS. DO NOT MAIL: FORM 8879-EO IRS E-FILE SIGNATURE AUTHORIZATION DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 2019 PREPARER E-FILE INSTRUCTIONS - FEDERAL PAGE 2 WORLD LANGUAGE INITIATIVE MT 82-2212916 THE ORGANIZATION'S FEDERAL TAX RETURN IS NOT FINISHED UNTIL YOU COMPLETE THE FOLLOWING INSTRUCTIONS. PRIOR TO TRANSMISSION OF THE RETURN FORM 8868NO SIGNATURE IS REQUIRED WITH FORM 8868. EVEN RETURNNO PAYMENT IS REQUIRED. AFTER TRANSMISSION OF THE RETURN RECEIVE ACKNOWLEDGEMENT OF YOUR E-FILE TRANSMISSION STATUS.WITHIN SEVERAL HOURS, CONNECT WITH LACERTE AND GET YOUR FIRST ACKNOWLEDGEMENT(ACK) THAT LACERTE HAS RECEIVED YOUR TRANSMISSION FILE. CONNECT WITH LACERTE AGAIN AFTER 24 AND THEN 48 HOURS TO RECEIVE YOUR FEDERALACKS. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 IRS e-file Signature Authorization for an Exempt Organization OMB No. 1545-1878Form 8879-EO For calendar year 2019, or fiscal year beginning , 2019, and ending , 20 G Do not send to the IRS. Keep for your records.2019Department of the Treasury G Go to www.irs.gov/Form8879EO for the latest information.Internal Revenue Service Name of exempt organization Employer identification number Name and title of officer Type of Return and Return Information (Whole Dollars Only)Part I Check the box for the return for which you are using this Form 8879-EO and enter the applicable amount, if any, from the return. If you check the box on line 1a, 2a, 3a, 4a,or 5a,below, and the amount on that line for the return being filed with this form was blank, then leave line 1b, 2b,3b, 4b, or 5b,whichever is applicable, blank (do not enter -0-). But, if you entered -0- on the return, then enter -0- on the applicable line below. Do not complete more than one line in Part I. Form 990 check here. . . . . 1a b Total revenue, if any (Form 990, Part VIII, column (A), line 12). . . . . . . . . 1bG Form 990-EZ check here. . . . . 2a b Total revenue, if any (Form 990-EZ, line 9). . . . . . . . . . . . . . . . . . . . . . . . 2bG Form 1120-POL check here. . . . . . 3a b Total tax (Form 1120-POL, line 22). . . . . . . . . . . . . . . . . . . . . . . . . . . . 3bG Form 990-PF check here. . . . . 4a b Tax based on investment income (Form 990-PF, Part VI, line 5). . . . 4bG Form 8868 check here. . . . 5a b Balance Due (Form 8868, line 3c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5bG Part II Declaration and Signature Authorization of Officer Under penalties of perjury, I declare that I am an officer of the above organization and that I have examined a copy of the organization's 2019 electronic return and accompanying schedules and statements and to the best of my knowledge and belief, they are true, correct, and complete. I further declare that the amount in Part I above is the amount shown on the copy of the organization's electronic return. I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO) to send the organization's return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b)the reason for any delay in processing the return or refund, and (c)the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the organization's federal taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I have selected a personal identification number (PIN) as my signature for the organization's electronic return and, if applicable, the organization's consent to electronic funds withdrawal. Officer's PIN: check one box only I authorize to enter my PIN as my signature ERO firm name Enter five numbers, but do not enter all zeros on the organization's tax year 2019 electronically filed return. If I have indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I also authorize the aforementioned ERO to enter my PIN on the return's disclosure consent screen. As an officer of the organization, I will enter my PIN as my signature on the organization's tax year 2019 electronically filed return. If I have indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I will enter my PIN on the return's disclosure consent screen. Officer's signature DateGG Part III Certification and Authentication ERO's EFIN/PIN. Enter your six-digit electronic filing identification number (EFIN) followed by your five-digit self-selected PIN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Do not enter all zeros I certify that the above numeric entry is my PIN, which is my signature on the 2019 electronically filed return for the organization indicated above. I confirm that I am submitting this return in accordance with the requirements of Pub. 4163,Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns. ERO's signature DateGG ERO Must Retain This Form 'See Instructions Do Not Submit This Form to the IRS Unless Requested To Do So BAA For Paperwork Reduction Act Notice, see instructions.Form 8879-EO (2019) TEEA7401L 06/27/19 8/01 7/31 2020 82-2212916WORLD LANGUAGE INITIATIVE MT ELIZABETH WILLIAMSON PRESIDENT X 135,280. X MCDERMOTT FINANCIAL SERVICES PC 35822 81031326677 CHRISTINE M. COUBROUGH, CPA DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Application for Automatic Extension of Time To File anForm 8868 Exempt Organization Return OMB No. 1545-0047(Rev. January 2020)GFile a separate application for each return.Department of the Treasury GGo to www.irs.gov/Form8868 for the latest information.Internal Revenue Service Electronic filing (e-file).You can electronically file Form 8868 to request a 6-month automatic extension of time to file any of the forms listedbelow with the exception of Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts, for which anextension request must be sent to the IRS in paper format (see instructions). For more details on the electronic filing of this form, visitwww.irs.gov/e-file-providers/e-file-for-charities-and-non-profits. Automatic 6-Month Extension of Time. Only submit original (no copies needed). All corporations required to file an income tax return other than Form 990-T (including 1120-C filers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of time to file income tax returns. Name of exempt organization or other filer, see instructions.Taxpayer identification number (TIN) Type or print Number, street, and room or suite number. If a P.O. box, see instructions.File by the due date for filing your City, town or post office, state, and ZIP code. For a foreign address, see instructions.return. See instructions. Enter the Return Code for the return that this application is for (file a separate application for each return). . . . . . . . . . . . . . . . . . . . . . . . . . . Application Return Application Return Is For Code Is For Code Form 990 or Form 990-EZ 01 Form 990-T (corporation)07 Form 990-BL 02 Form 1041-A 08 Form 4720 (individual)03 Form 4720 (other than individual)09 Form 990-PF 04 Form 5227 10 Form 990-T (section 401(a) or 408(a) trust)05 Form 6069 11 Form 990-T (trust other than above)06 Form 8870 12 The books are in the care of G? Telephone No. G Fax No. G GIf the organization does not have an office or place of business in the United States, check this box. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ? If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN). If this is for the whole group,? G Gcheck this box. . . . . . . If it is for part of the group, check this box. . . . and attach a list with the names and TINs of all members the extension is for. I request an automatic 6-month extension of time until1 , 20 , to file the exempt organization return for the organization named above. The extension is for the organization's return for: calendar year 20 orG tax year beginning , 20 , and ending , 20 .G If the tax year entered in line 1 is for less than 12 months, check reason:Initial return Final return2 Change in accounting period 3a If this application is for Forms 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any 3anonrefundable credits. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ b If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and estimated 3btax payments made. Include any prior year overpayment allowed as a credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ c Balance due. Subtract line 3b from line 3a. Include your payment with this form, if required, by using 3cEFTPS (Electronic Federal Tax Payment System). See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Caution:If you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-EO and Form 8879-EO forpayment instructions. BAA For Privacy Act and Paperwork Reduction Act Notice, see instructions.Form 8868 (Rev. 1-2020) FIFZ0501L 10/07/19 WORLD LANGUAGE INITIATIVE MT 82-2212916 PO BOX 5178 BOZEMAN, MT 59717-5178 01 ELIZABETH WILLIAMSON 406-579-7260 6/15 21 X 8/01 19 7/31 20 0. 0. 0. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Short Form OMB No. 1545-0047Return of Organization Exempt From Income TaxForm 990-EZ Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code 2019(except private foundations) G Do not enter social security numbers on this form, as it may be made public. Open to PublicDepartment of the Treasury G Go to www.irs.gov/Form990EZ for instructions and the latest information.InspectionInternal Revenue Service A For the 2019 calendar year, or tax year beginning , 2019, and ending , Check if applicable:B C D Employer identification number Address change Name change Telephone numberEInitial return Final return/terminated Amended return Group ExemptionF Application pending GNumber Accounting Method:Cash Accrual Other (specify)G G CheckH if the organization is notG GIWebsite:required to attach Schedule B (Form 990, 990-EZ, or 990-PF).501(c)(3)501(c) ()(insert no.)4947(a)(1) or 527JHTax-exempt status(check only one)' Corporation Trust Association OtherKForm of organization: Add lines 5b, 6c, and 7b to line 9 to determine gross receipts. If gross receipts are $200,000 or more, or if totalL G$assets (Part II, column (B)) are $500,000 or more, file Form 990 instead of Form 990-EZ. . . . . . . . . . . . . . . . . . . . . . . Revenue, Expenses, and Changes in Net Assets or Fund Balances (see the instructions for Part I)Part I Check if the organization used Schedule O to respond to any question in this Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Contributions, gifts, grants, and similar amounts received. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 Program service revenue including government fees and contracts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Membership dues and assessments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Investment income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 4 Gross amount from sale of assets other than inventory. . . . . . . . . . . . . . . . . . . . 5a a Less: cost or other basis and sales expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 5b 5cGain or (loss) from sale of assets other than inventory (subtract line 5b from line 5a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Gaming and fundraising events:6 Gross income from gaming (attach Schedule G if greater than $15,000). . . . a 6a $Gross income from fundraising events (not including of contributionsb from fundraising events reported on line 1) (attach Schedule G if the sum of such gross income and contributions exceeds $15,000). . . . . . . . . . . . . . . . . 6b Less: direct expenses from gaming and fundraising events. . . . . . . . . . . . . . . . . c 6c Net income or (loss) from gaming and fundraising events (add lines 6a andd6b and subtract line 6c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6d Gross sales of inventory, less returns and allowances . . . . . . . . . . . . . . . . . . . . . 7a 7a Less: cost of goods sold. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 7b Gross profit or (loss) from sales of inventory (subtract line 7b from line 7a). . . . . . . . . . . . . . . . . . . . . . . . . . . . c 7c Other revenue (describe in Schedule O). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 8 G9Total revenue.Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10Grants and similar amounts paid (list in Schedule O). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Benefits paid to or for members. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 11 Salaries, other compensation, and employee benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 12 Professional fees and other payments to independent contractors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 13 Occupancy, rent, utilities, and maintenance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 14 Printing, publications, postage, and shipping. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 15 Other expenses (describe in Schedule O). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 16 G17Total expenses.Add lines 10 through 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Excess or (deficit) for the year (subtract line 17 from line 9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 18 Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with end-of-year19figure reported on prior year's return). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Other changes in net assets or fund balances (explain in Schedule O). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 20 GNet assets or fund balances at end of year. Combine lines 18 through 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 21 BAA For Paperwork Reduction Act Notice, see the separate instructions.Form 990-EZ (2019) TEEA0812L 08/23/19 8/01 7/31 2020 82-2212916 (406) 579-7260 WORLD LANGUAGE INITIATIVE MTPO BOX 5178BOZEMAN, MT 59717-5178 XXHTTPS://WWW.WLIMT.ORG/ X X 135,280. X 135,280. 135,280. 103,967. 2,483. 6,529. 24,035.137,014. -1,734. 15,856. 14,122. SEE SCHEDULE O DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Form 990-EZ (2019)Page 2 Part II Balance Sheets (see the instructions for Part II) Check if the organization used Schedule O to respond to any question in this Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A)Beginning of year (B)End of year Cash, savings, and investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 22 Land and buildings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 23 Other assets (describe in Schedule O). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 24 25 Total assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Total liabilities (describe in Schedule O). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 27 Net assets or fund balances (line 27 of column (B)must agree with line 21). . . . . . . . . . 27 ExpensesStatement of Program Service Accomplishments (see the instructions for Part III)Part III Check if the organization used Schedule O to respond to any question in this Part III. . . . . . . . . . . . . . (Required for section 501What is the organization's primary exempt purpose?(c)(3) and 501(c)(4) organizations; optionalDescribe the organization's program service accomplishments for each of its three largest program services, as for others.)measured by expenses. In a clear and concise manner, describe the services provided, the number of personsbenefited, and other relevant information for each program title. 28 G(Grants ) If this amount includes foreign grants, check here. . . . . . . . . . . . . . . . 28a$ 29 G(Grants ) If this amount includes foreign grants, check here. . . . . . . . . . . . . . . . 29a$ 30 G(Grants ) If this amount includes foreign grants, check here. . . . . . . . . . . . . . . . 30a$ Other program services (describe in Schedule O). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 G(Grants ) If this amount includes foreign grants, check here. . . . . . . . . . . . . . . . 31a$ G32Total program service expenses (add lines 28a through 31a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 (list each one even if not compensated 'see the instructions for Part IV)List of Officers, Directors, Trustees, and Key EmployeesPart IV Check if the organization used Schedule O to respond to any question in this Part IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (d) Health benefits,(b)Average hours per (c) Reportable compensation contributions to employee (e) Estimated amount of(a) Name and title weekdevoted to (Forms W-2/1099-MISC)benefit plans, anddeferred other compensationposition(if not paid, enter -0-)compensation TEEA0812L 08/23/19BAA Form 990-EZ (2019) 82-2212916 11,940. 10,117. WORLD LANGUAGE INITIATIVE MT 10,117. 15,856. 15,856.0.15,856. 30,475. 156.30,631.16,509.14,122. X X WLI-MT PREPARES MONTANA CITIZENS FOR A WORLD WHERE MUTLIGUALISM ANDCULTURAL AWARENESS IS A PATH TO PERSONAL AND PROFESSIONFULFILLLMENT AND SUCCESS. ELIZABETH WILLIAMSONEXECUTIVE DIR.40 10,100.0.0.MELISSA RICHEYPRESIDENT 0.5 0.0.0.KATIE WINGTREASURER 0.5 0.0.0.CHRISTINA CLARKSECRETARY 1 3,444.0.0.KALI LOPEZTRUSTEE 0.5 0.0.0.BRIGITTE MORRISTRUSTEE 1 1,870.0.0.BRIDGET KEVANETRUSTEE 0.5 0.0.0. SEE SCHEDULE O SEE SCHEDULE O SEE SCHEDULE O DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Form 990-EZ (2019)Page 3 Part V Other Information (Note the Schedule A and personal benefit contract statement requirements in the instructions for Part V.) Check if the organization used Schedule O to respond to any question in this Part V. . . . . . . . . . . . . . . . . NoYesDid the organization engage in any significant activity not previously reported to the IRS?33 If 'Yes,' provide a detailed description of each activity in Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Were any significant changes made to the organizing or governing documents? If 'Yes,' attach a conformed copy of the amended documents if they reflect34 a change to the organization's name. Otherwise, explain the change on Schedule O. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Did the organization have unrelated business gross income of $1,000 or more during the year from business activities35a (such as those reported on lines 2, 6a, and 7a, among others)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35a If 'Yes' to line 35a, has the organization filed a Form 990-T for the year? If 'No,' provide an explanation in Schedule O. b 35b Was the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization subject to section 6033(e) notice,c reporting, and proxy tax requirements during the year? If 'Yes,' complete Schedule C, Part III. . . . . . . . . . . . . . . . . . . . . . . . 35c Did the organization undergo a liquidation, dissolution, termination, or significant36 disposition of net assets during the year? If 'Yes,' complete applicable parts of Schedule N. . . . . . . . . . . . . . . . . . . . . . . . . . . 36 GEnter amount of political expenditures, direct or indirect, as described in the instructions. 37a 37a b Did the organization file Form 1120-POL for this year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37b 38a Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee; or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?. . . . . . . . . . . . 38a If 'Yes,' complete Schedule L, Part II, and enter the totalbamount involved. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38b Section 501(c)(7) organizations. Enter:39 Initiation fees and capital contributions included on line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 39a Gross receipts, included on line 9, for public use of club facilities . . . . . . . . . . . . . . . . . . . . . . . . b 39b Section 501(c)(3) organizations. Enter amount of tax imposed on the organization during the year under:40a G G Gsection 4911 ; section 4912 ; section 4955 Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in any section 4958 excessbbenefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been 40breported on any of its prior Forms 990 or 990-EZ? If 'Yes,' complete Schedule L, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax imposed on organizationcGmanagers or disqualified persons during the year under sections 4912, 4955, and 4958. . . . . . . . Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax on line 40c reimburseddGby the organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . All organizations. At any time during the tax year, was the organization a party to a prohibited taxeshelter transaction? If 'Yes,' complete Form 8886-T. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40e GList the states with which a copy of this return is filed41 The organization's42a G Gbooks are in care of Telephone no. G GLocated at ZIP + 4 Yes NoAt any time during the calendar year, did the organization have an interest in or a signature or other authority over abfinancial account in a foreign country (such as a bank account, securities account, or other financial account)?. . . . . . . . 42b GIf 'Yes,' enter the name of the foreign country See the instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). At any time during the calendar year, did the organization maintain an office outside the United States?. . . . . . . . . . . . . . . c 42c GIf 'Yes,' enter the name of the foreign country G43Section 4947(a)(1) nonexempt charitable trusts filing Form 990-EZ in lieu of Form 1041 'Check here . . . . . . . . . . . . . . . . . . . . . . . Gand enter the amount of tax-exempt interest received or accrued during the tax year. . . . . . . . . . . . . . . . . . . . . . 43 Yes No Did the organization maintain any donor advised funds during the year? If 'Yes,' Form 990 must be completed instead44aof Form 990-EZ. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44a Did the organization operate one or more hospital facilities during the year? If 'Yes,' Form 990 must be completedbinstead of Form 990-EZ. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44b Did the organization receive any payments for indoor tanning services during the year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 44c If 'Yes' to line 44c, has the organization filed a Form 720 to report these payments?d If 'No,' provide an explanation in Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44d Did the organization have a controlled entity within the meaning of section 512(b)(13)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45a 45a Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If 'Yes,'b Form 990 and Schedule R may need to be completed instead of Form 990-EZ. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45b TEEA0812L 08/23/19BAA Form 990-EZ (2019) N/A N/A X X 59717-5718PO BOX 5178 BOZEMAN MT 406-579-7260ELIZABETH WILLIAMSON 82-2212916WORLD LANGUAGE INITIATIVE MT 0.0.0. 0. 0. X X X X X 0.X X 0. 0. 0. X X XX X X X MT SEE SCH O DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Form 990-EZ (2019)Page 4 Yes No Did the organization engage, directly or indirectly, in political campaign activities on behalf of or in opposition to46 candidates for public office? If 'Yes,' complete Schedule C, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 Part VI Section 501(c)(3) Organizations Only All section 501(c)(3) organizations must answer questions 47-49b and 52, and complete the tables for lines 50 and 51. Check if the organization used Schedule O to respond to any question in this Part VI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes NoDid the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If 'Yes,'47 complete Schedule C, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 Is the organization a school as described in section 170(b)(1)(A)(ii)? If 'Yes,' complete Schedule E. . . . . . . . . . . . . . . . . . . . 48 48 Did the organization make any transfers to an exempt non-charitable related organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . 49a 49a If 'Yes,' was the related organization a section 527 organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 49b Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees, and key50 employees) who each received more than $100,000 of compensation from the organization. If there is none, enter 'None.' (d) Health benefits,(b) Average hours (c) Reportable compensation contributions to employee (e) Estimated amount of(a) Name and title of each employee per week devoted (Forms W-2/1099-MISC)benefit plans, anddeferred other compensationto position compensation GTotal number of other employees paid over $100,000. . . . . . . . f 51 Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter 'None.' (b) Type of service (c) Compensation(a) Name and business address of each independent contractor GTotal number of other independent contractors each receiving over $100,000. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d 52 Did the organization complete Schedule A? Note:All section 501(c)(3) organizations must attach a Gcompleted Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it istrue, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. A Signature of officer DateSign Here A Type or print name and title Print/Type preparer's name Preparer's signature Date PTIN Check if self-employedPaid Firm's name GPreparer GFirm's address Firm's EINUse Only G Phone no. GMay the IRS discuss this return with the preparer shown above? See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No BAA Form 990-EZ (2019) TEEA0812L 08/23/19 WORLD LANGUAGE INITIATIVE MT 82-2212916 X X X X X ELIZABETH WILLIAMSON PRESIDENT X NONE NONE CHRISTINE M. COUBROUGH, CPA CHRISTINE M. COUBROUGH, CP P01026778 MCDERMOTT FINANCIAL SERVICES PC PO BOX 531 20-3875795 BOZEMAN, MT 59771 (406) 585-9291 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 OMB No. 1545-0047Public Charity Status and Public SupportSCHEDULE A 2019Complete if the organization is a section 501(c)(3) organization or a section(Form 990 or 990-EZ)4947(a)(1) nonexempt charitable trust. G Attach to Form 990 or Form 990-EZ.Open to PublicDepartment of the Treasury InspectionG Go to www.irs.gov/Form990 for instructions and the latest information.Internal Revenue Service Name of the organization Employer identification number Reason for Public Charity Status (All organizations must complete this part.) See instructions.Part I The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) 1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). 2 A school described in section 170(b)(1)(A)(ii).(Attach Schedule E (Form 990 or 990-EZ).) 3 A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). 4 A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state: 5 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) 6 A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). 7 An organization that normally receives a substantial part of its support from a governmental unit or from the general public describedin section 170(b)(1)(A)(vi). (Complete Part II.) 8 A community trust described in section 170(b)(1)(A)(vi).(Complete Part II.) An agricultural research organization described in section 170(b)(1)(A)(ix)operated in conjunction with a land-grant college9 or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university: 10 An organization that normally receives: (1) more than 33-1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions'subject to certain exceptions, and (2) no more than 33-1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2).(Complete Part III.) 11 An organization organized and operated exclusively to test for public safety. See section 509(a)(4). 12 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1)or section 509(a)(2).See section 509(a)(3).Check the box in lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g. a Type I.A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B. b Type II.A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C. c Type III functionally integrated.A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E. d Type III non-functionally integrated.A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V. e Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. Enter the number of supported organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f Provide the following information about the supported organization(s).g (v) Amount of monetary(i)Name of supported organization (vi) Amount of other(iii) Type of organization(ii)EIN (iv)Is the(described on lines 1-10 organization listed support (see instructions)support (see instructions)above (see instructions))in your governing document? Yes No (A) (B) (C) (D) (E) Total BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.Schedule A (Form 990 or 990-EZ) 2019 TEEA0401L 07/03/19 WORLD LANGUAGE INITIATIVE MT 82-2212916 X DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Schedule A (Form 990 or 990-EZ) 2019 Page 2 Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) Section A. Public Support Calendar year (or fiscal year (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) Totalbeginning in) G Gifts, grants, contributions, and1membership fees received. (Do notinclude any 'unusual grants.'). . . . . . . . Tax revenues levied for the2organization's benefit andeither paid to or expended on its behalf. . . . . . . . . . . . . . . . . . The value of services or3facilities furnished by agovernmental unit to the organization without charge. . . . 4 Total.Add lines 1 through 3. . . The portion of total5contributions by each person(other than a governmentalunit or publicly supportedorganization) included on line 1that exceeds 2% of the amount shown on line 11, column (f). . . 6 Public support.Subtract line 5from line 4 . . . . . . . . . . . . . . . . . . . Section B. Total Support Calendar year (or fiscal year (a) 2015 (b) 2016 (c)2017 (d)2018 (e)2019 (f) Totalbeginning in) G Amounts from line 4 . . . . . . . . . . 7 Gross income from interest,8 dividends, payments received on securities loans, rents, royalties, and income from similar sources. . . . . . . . . . . . . . . Net income from unrelated9business activities, whether or not the business is regularly carried on. . . . . . . . . . . . . . . . . . . . Other income. Do not include10gain or loss from the sale of capital assets (Explain in Part VI.). . . . . . . . . . . . . . . . . . . . . . 11 Total support.Add lines 7 through 10. . . . . . . . . . . . . . . . . . . . Gross receipts from related activities, etc. (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 12 13 First five years.If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3)Gorganization, check this box and stop here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage Public support percentage for 2019 (line 6, column (f) divided by line 11, column (f)). . . . . . . . . . . . . . . . . . . . . . . . . . . 14 14 % Public support percentage from 2018 Schedule A, Part II, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . %15 15 16a 33-1/3% support test'2019. If the organization did not check the box on line 13, and line 14 is 33-1/3% or more, check this box Gand stop here.The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b 33-1/3% support test'2018. If the organization did not check a box on line 13 or 16a, and line 15 is 33-1/3% or more, check this boxGand stop here. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17a 10%-facts-and-circumstances test'2019. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the 'facts-and-circumstances' test, check this box and stop here.Explain in Part VI how Gthe organization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization. . . . . . . . . . b 10%-facts-and-circumstances test'2018. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the 'facts-and-circumstances' test, check this box and stop here.Explain in Part VI how the Gorganization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . 18 GPrivate foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions. . . BAA Schedule A (Form 990 or 990-EZ) 2019 TEEA0402L 07/03/19 WORLD LANGUAGE INITIATIVE MT 82-2212916 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Schedule A (Form 990 or 990-EZ) 2019 Page 3 Part III Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public Support (c) 2017Calendar year (or fiscal year beginning in) G (a) 2015 (b)2016 (d) 2018 (e) 2019 (f) Total Gifts, grants, contributions,1 and membership feesreceived. (Do not includeany 'unusual grants.'). . . . . . . . . Gross receipts from admissions,2 merchandise sold or services performed, or facilitiesfurnished in any activity that is related to the organization's tax-exempt purpose. . . . . . . . . . . Gross receipts from activities3that are not an unrelated tradeor business under section 513. Tax revenues levied for the4organization's benefit and either paid to or expended on its behalf. . . . . . . . . . . . . . . . . . . . . The value of services or5facilities furnished by a governmental unit to the organization without charge. . . . 6 Total. Add lines 1 through 5 . . . Amounts included on lines 1,7a 2, and 3 received fromdisqualified persons. . . . . . . . . . . Amounts included on lines 2band 3 received from other than disqualified persons thatexceed the greater of $5,000 or 1% of the amount on line 13for the year. . . . . . . . . . . . . . . . . . . Add lines 7a and 7b. . . . . . . . . . . c 8 Public support. (Subtract line7c from line 6.). . . . . . . . . . . . . . . Section B. Total Support (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) TotalCalendar year (or fiscal year beginning in) G Amounts from line 6 . . . . . . . . . . 9 Gross income from interest, dividends,10a payments received on securities loans,rents, royalties, and income fromsimilar sources . . . . . . . . . . . . . . . . . . Unrelated business taxableb income (less section 511 taxes) from businesses acquired after June 30, 1975. . . Add lines 10a and 10b. . . . . . . . . c Net income from unrelated business11activities not included in line 10b,whether or not the business isregularly carried on. . . . . . . . . . . . . . . Other income. Do not include12gain or loss from the sale of capital assets (Explain in Part VI.). . . . . . . . . . . . . . . . . . . . . . 13 Total support.(Add Iines 9, 10c, 11, and 12.). . . . . . . . . . . . . . 14 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3)Gorganization, check this box and stop here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C. Computation of Public Support Percentage %Public support percentage for 2019 (line 8, column (f), divided by line 13, column (f)). . . . . . . . . . . . . . . . . . . . . . . . . . 15 15 %Public support percentage from 2018 Schedule A, Part III, line 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 16 Section D. Computation of Investment Income Percentage %17 Investment income percentage for 2019 (line 10c, column (f), divided by line 13, column (f)). . . . . . . . . . . . . . . . . . . . 17 %18 Investment income percentage from 2018 Schedule A, Part III, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19a 33-1/3% support tests'2019.If the organization did not check the box on line 14, and line 15 is more than 33-1/3%, and line 17 Gis not more than 33-1/3%, check this box and stop here.The organization qualifies as a publicly supported organization. . . . . . . . . . . b 33-1/3% support tests'2018. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33-1/3%, and Gline 18 is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization. . . . . 20 GPrivate foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions. . . . . . . . . . . . . TEEA0403L 07/03/19BAA Schedule A (Form 990 or 990-EZ) 2019 WORLD LANGUAGE INITIATIVE MT 82-2212916 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Schedule A (Form 990 or 990-EZ) 2019 Page 4 Part IV Supporting Organizations (Complete only if you checked a box in line 12 on Part I. If you checked 12a of Part I, complete Sections A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete Sections A, D, and E. If you checked 12d of Part I, complete Sections A and D, and complete Part V.) Section A. All Supporting Organizations Yes No Are all of the organization's supported organizations listed by name in the organization's governing documents?1 If 'No,' describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain.1 Did the organization have any supported organization that does not have an IRS determination of status under section2 509(a)(1) or (2)? If 'Yes,' explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).2 Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If 'Yes,' answer (b)3a and (c)below.3a Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) andb satisfied the public support tests under section 509(a)(2)? If 'Yes,' describe in Part VI when and how the organization made the determination.3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If 'Yes,' explain in Part VI what controls the organization put in place to ensure such use.3c Was any supported organization not organized in the United States ('foreign supported organization')? If 'Yes' anda4 if you checked 12a or 12b in Part I, answer (b) and (c) below.4a Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supportedb organization? If 'Yes,' describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.4b Did the organization support any foreign supported organization that does not have an IRS determination underc sections 501(c)(3) and 509(a)(1) or (2)? If 'Yes,' explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.4c Did the organization add, substitute, or remove any supported organizations during the tax year? If 'Yes,' answer (b)a5 and (c) below (if applicable). Also, provide detail in Part VI,including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by a5amendment to the organizing document). Type I or Type II only.Was any added or substituted supported organization part of a class already designated in theborganization's organizing document?b5 c Substitutions only.Was the substitution the result of an event beyond the organization's control?5c 6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of 6the filing organization's supported organizations? If 'Yes,' provide detail in Part VI. Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor7 (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If 'Yes,' complete Part I of Schedule L (Form 990 or 990-EZ).7 Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If 'Yes,'8 complete Part I of Schedule L (Form 990 or 990-EZ).8 Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons9a as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If 'Yes,' provide detail in Part VI.a9 Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which thebsupporting organization had an interest? If 'Yes,' provide detail in Part VI.9b Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from,c assets in which the supporting organization also had an interest? If 'Yes,' provide detail in Part VI.9c Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding10acertain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If 'Yes,'answer 10b below.10a Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determinebwhether the organization had excess business holdings.)10b TEEA0404L 07/03/19BAA Schedule A (Form 990 or 990-EZ) 2019 WORLD LANGUAGE INITIATIVE MT 82-2212916 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Schedule A (Form 990 or 990-EZ) 2019 Page 5 Supporting Organizations (continued)Part IV Yes No Has the organization accepted a gift or contribution from any of the following persons?11 a A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, thegoverning body of a supported organization?11a A family member of a person described in (a) above?b 11b c 11cA 35% controlled entity of a person described in (a) or (b) above? If 'Yes' to a, b, or c, provide detail in Part VI. Section B. Type I Supporting Organizations Yes No Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint1 or elect at least a majority of the organization's directors or trustees at all times during the tax year? If 'No,' describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, 1applied to such powers during the tax year. 2 Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If 'Yes,' explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the 2supporting organization. Section C. Type II Supporting Organizations Yes No 1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? If 'No,' describe in Part VI how control or management of the 1supporting organization was vested in the same persons that controlled or managed the supported organization(s). Section D. All Type III Supporting Organizations Yes No 1 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the 1organization's governing documents in effect on the date of notification, to the extent not previously provided? Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported2 organization(s) or (ii) serving on the governing body of a supported organization? If 'No,' explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).2 3 By reason of the relationship described in (2), did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at all times during the tax year? If 'Yes,' describe in Part VI the role the organization's supported organizations played 3in this regard. Section E. Type III Functionally Integrated Supporting Organizations 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions). The organization satisfied the Activities Test. Complete line 2 below.a The organization is the parent of each of its supported organizations. Complete line 3 below.b The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions).c 2 Activities Test. Answer (a) and (b) below.Yes No a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If 'Yes,' then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted 2asubstantially all of its activities. b Did the activities described in (a) constitute activities that, but for the organization's involvement, one or more of the organization's supported organization(s) would have been engaged in? If 'Yes,' explain in Part VI the reasons for the organization's position that its supported organization(s) would have engaged in these activities but for the 2borganization's involvement. Parent of Supported Organizations. Answer (a) and (b) below.3 Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees ofaeach of the supported organizations? Provide details in Part VI.3a Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of itsbsupported organizations? If 'Yes,' describe in Part VI the role played by the organization in this regard.3b TEEA0405L 07/03/19BAA Schedule A (Form 990 or 990-EZ) 2019 WORLD LANGUAGE INITIATIVE MT 82-2212916 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Schedule A (Form 990 or 990-EZ) 2019 Page 6 Type III Non-Functionally Integrated 509(a)(3) Supporting OrganizationsPart V 1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions.All other Type III non-functionally integrated supporting organizations must complete Sections A through E. (B) Current Year(A) Prior YearSection A 'Adjusted Net Income (optional) 1 1Net short-term capital gain 2 2Recoveries of prior-year distributions 3 3Other gross income (see instructions) 4 4Add lines 1 through 3. 5 5Depreciation and depletion 6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for 6production of income (see instructions) 7 7Other expenses (see instructions) 8 8Adjusted Net Income (subtract lines 5, 6, and 7 from line 4) (B) Current Year(A) Prior YearSection B 'Minimum Asset Amount (optional) 1 Aggregate fair market value of all non-exempt-use assets (see instructions for shorttax year or assets held for part of year): a 1aAverage monthly value of securities b 1bAverage monthly cash balances c Fair market value of other non-exempt-use assets 1c d 1dTotal(add lines 1a, 1b, and 1c) e Discount claimed for blockage or other factors (explain in detail in Part VI): 2 2Acquisition indebtedness applicable to non-exempt-use assets 3 3Subtract line 2 from line 1d. 4 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, 4see instructions). 5 5Net value of non-exempt-use assets (subtract line 4 from line 3) 6 6Multiply line 5 by .035. 7 7Recoveries of prior-year distributions 8 8Minimum Asset Amount (add line 7 to line 6) Current YearSection C 'Distributable Amount 1 1Adjusted net income for prior year (from Section A, line 8, Column A) 2 2Enter 85% of line 1. 3 3Minimum asset amount for prior year (from Section B, line 8, Column A) 4 4Enter greater of line 2 or line 3. 5 5Income tax imposed in prior year 6 Distributable Amount.Subtract line 5 from line 4, unless subject to emergency 6temporary reduction (see instructions). 7 Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization (see instructions). BAA Schedule A (Form 990 or 990-EZ) 2019 TEEA0406L 07/03/19 WORLD LANGUAGE INITIATIVE MT 82-2212916 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Schedule A (Form 990 or 990-EZ) 2019 Page 7 Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)Part V Current YearSection D 'Distributions 1 Amounts paid to supported organizations to accomplish exempt purposes 2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity 3 Administrative expenses paid to accomplish exempt purposes of supported organizations 4 Amounts paid to acquire exempt-use assets 5 Qualified set-aside amounts (prior IRS approval required) 6 Other distributions (describe in Part VI). See instructions. 7 Total annual distributions.Add lines 1 through 6. 8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions. 9 Distributable amount for 2019 from Section C, line 6 10 Line 8 amount divided by line 9 amount (i)(ii)(iii) Excess Underdistributions DistributableSection E 'Distribution Allocations (see instructions)Distributions Pre-2019 Amount for 2019 1 Distributable amount for 2019 from Section C, line 6 2 Underdistributions, if any, for years prior to 2019 (reasonable cause required ' explain in Part VI). See instructions. 3 Excess distributions carryover, if any, to 2019 a From 2014. . . . . . . . . . . . . . . . b From 2015. . . . . . . . . . . . . . . . c From 2016. . . . . . . . . . . . . . . . d From 2017. . . . . . . . . . . . . . . . e From 2018. . . . . . . . . . . . . . . . f Total of lines 3a through e g Applied to underdistributions of prior years h Applied to 2019 distributable amount i Carryover from 2014 not applied (see instructions) j Remainder. Subtract lines 3g, 3h, and 3i from 3f. 4 Distributions for 2019 from Section D, line 7:$ a Applied to underdistributions of prior years b Applied to 2019 distributable amount Remainder. Subtract lines 4a and 4b from 4.c 5 Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in Part VI. See instructions. 6 Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Part VI. See instructions. 7 Excess distributions carryover to 2020.Add lines 3j and 4c. 8 Breakdown of line 7: a Excess from 2015. . . . . . . b Excess from 2016. . . . . . . c Excess from 2017. . . . . . . d Excess from 2018. . . . . . . e Excess from 2019. . . . . . . BAA Schedule A (Form 990 or 990-EZ) 2019 TEEA0407L 07/03/19 WORLD LANGUAGE INITIATIVE MT 82-2212916 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Schedule A (Form 990 or 990-EZ) 2019 Page 8 Supplemental Information. Provide the explanations required by Part II, line 10;Part II, line 17a or 17b;Part III, line 12; Part IV,Part VI Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1;Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V,Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information.(See instructions.) BAA Schedule A (Form 990 or 990-EZ) 2019TEEA0408L 07/03/19 WORLD LANGUAGE INITIATIVE MT 82-2212916 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 OMB No. 1545-0047SchoolsSCHEDULE E G Complete if the organization answered 'Yes' on Form 990,(Form 990 or 990-EZ)2019Part IV, line 13, or Form 990-EZ, Part VI, line 48. G Attach to Form 990 or Form 990-EZ.Open to PublicDepartment of the Treasury InspectionInternal Revenue Service G Go to www.irs.gov/Form990 for the latest information. Name of the organization Employer identification number Part I YES NO Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws, other1 governing instrument, or in a resolution of its governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Does the organization include a statement of its racially nondiscriminatory policy toward students in all its brochures,2 catalogues, and other written communications with the public dealing with student admissions, programs, and scholarships?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the3period of solicitation for students, or during the registration period if it has no solicitation program, in a way that makes the policy known to all parts of the general community it serves? If 'Yes,' please describe. If 'No,' please explain. If you need more space, use Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Does the organization maintain the following?4 Records indicating the racial composition of the student body, faculty, and administrative staff?. . . . . . . . . . . . . . . . . . . . . . . . a 4a b Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory basis?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b Copies of all catalogues, brochures, announcements, and other written communications to the public dealing withc student admissions, programs, and scholarships?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c Copies of all material used by the organization or on its behalf to solicit contributions?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d 4d If you answered 'No' to any of the above, please explain. If you need more space, use Part II. Does the organization discriminate by race in any way with respect to:5 Students' rights or privileges?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 5a b Admissions policies?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b Employment of faculty or administrative staff?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c 5c Scholarships or other financial assistance?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d 5d Educational policies?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e 5e Use of facilities?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f 5f g Athletic programs?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5g h Other extracurricular activities?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5h If you answered 'Yes' to any of the above, please explain. If you need more space, use Part II. 6a Does the organization receive any financial aid or assistance from a governmental agency?. . . . . . . . . . . . . . . . . . . . . . . . . . . 6a b Has the organization's right to such aid ever been revoked or suspended?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b If you answered 'Yes' on either line 6a or line 6b, explain on Part II. Does the organization certify that it has complied with the applicable requirements of sections7 4.01 through 4.05 of Rev. Proc. 75-50, 1975-2 C.B. 587, covering racial nondiscrimination? If 'No,' explain on Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or Form 990-EZ.Schedule E (Form 990 or 990-EZ) 2019 TEEA3401L 07/10/19 X X X X X X X X X X X X X X X X X X 82-2212916WORLD LANGUAGE INITIATIVE MT DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Schedule E (Form 990 or 990-EZ) 2019 Page 2 Part II Supplemental Information.Provide the explanations required by Part I, lines 3,4d, 5h, 6b, and 7, as applicable. Also provide any other additional information.See instructions. TEEA3402L 07/10/19BAA Schedule E (Form 990 or 990-EZ) 2019 WORLD LANGUAGE INITIATIVE MT 82-2212916 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 OMB No. 1545-0047Supplemental Information to Form 990 or 990-EZSCHEDULE O (Form 990 or 990-EZ)Complete to provide information for responses to specific questions on 2019Form 990 or 990-EZ or to provide any additional information. G Attach to Form 990 or 990-EZ.Open to PublicDepartment of the Treasury G Go to www.irs.gov/Form990 for the latest information.InspectionInternal Revenue Service Name of the organization Employer identification number TEEA4901L 08/19/19 Schedule O (Form 990 or 990-EZ) (2019)BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. 82-2212916WORLD LANGUAGE INITIATIVE MT FORM 990-EZ, PART I, LINE 16 OTHER EXPENSES ADVERTISING AND PROMOTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $990.FOOD AND REFRESHMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190.FUNDRAISING EVENT COSTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,355.INFORMATION TECHNOLOGY. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,179.INSURANCE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 959.LICENSES/PERMITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40.MISCELLANEOUS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 470.OFFICE EXPENSES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 628.PROFESSIONAL DEVELOPMENT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,000.PROGRAM EXPENSES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,117.REIMBURSEMENTS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 380.SERVICE FEES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,567.VOLUNTEER THANK YOU. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,160.TOTAL $24,035. FORM 990-EZ, PART II, LINE 24 OTHER ASSETS BEGINNING ENDING UNDEPOSITED FUNDS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0.$156.TOTAL $0.$156. FORM 990-EZ, PART II, LINE 26 TOTAL LIABILITIES BEGINNING ENDING ACCOUNTS PAYABLE AND ACCRUED EXPENSES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0.$2,409.PPP LOAN. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.14,100.TOTAL $0.$16,509. FORM 990-EZ, PART III - ORGANIZATION'S PRIMARY EXEMPT PURPOSE WLI-MT PREPARES CITIZENS FOR A WORLD WHERE MULTILINGUALISM AND MULTICULTURALISM IS A PATH TO PERSONAL AND PROFESSIONAL FULFILLMENT AND SUCCESS. WE BUILD COMMUNITY THROUGH IMMERSIVE LANGUAGE AND CULTURE PROGRAMMING FOR ALL AGES THAT INSPIRES INTEREST, CURIOSITY, AND SKILL BUILDING. FORM 990-EZ, PART V - REGARDING TRANSFERS ASSOCIATED WITH PERSONAL BENEFIT CONTRACTS (A) DID THE ORGANIZATION, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT?. . . . . . . . . . . . . . . . . . . . . . . . . . . NO (B) DID THE ORGANIZATION, DURING THE YEAR, PAY PREMIUMS, DIRECTLY OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . NO DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 4.0 Proposal Questions / Answers 1.Related experience with projects similar to the scope of services WLI has been running after-school and in-school world language programming in the Gallatin Valley since 2013.In 2019, WLI reached over 1400 youth and adult Bozeman Area community members through our K-5, middle school, and adult language and culture education services. For 4 years, we led annually a 350-student after-school world language education program at all 8 Bozeman elementaries and 200-student world language and culture summer camps. We are in our 3rd year of teaching in-person and online adult language classes. We recently launched a successful 5-week in-person English program, teaching K-5 English Learner newcomer youth essential language and literacy skills. For more information about our programs related to this proposal, please see our BELLA and Small Groups brochures at the end of this document. 2.Detailed description of the program/project The Bozeman English Language Literacy Alliance (BELLA) Project includes youth Summer Camps and Small Group adult English language education services.WLI asks for $52,000 to deliver an expanded set of free English language services to limited English proficiency native Spanish speakers in Bozeman. These offerings will start in January 2022 and run through December 2023. WLI will use the ARPA funds provide the following language education deliverables: 1.English Language Evening Adult Online Classes:WLI provides weekly evening online English language classes to the adult Spanish speaking community -50 adults served 2.English Language & Literacy Summer Camp/Day Care:Deliver a 2nd year of essential English Literacy and Language skill building through its 5-week BELLA summer camp; includes WLI Coordination, Lead EL Coach, MSU EL trained student coaches, Bienvenidos site volunteers, HRDC & community business support in providing lunch -busing to camp available M-TH; 10am-2p -35 K-5 youth served 3.Evening English Language Classes - Adult and Youth In-person:Grow our relationship with the Bozeman Public Library through which beginning in Fall 2022, WLI expands our English language and literacy offering to include in-person classes and BPL with MSU and WLI coach support, provide concurrent youth language education programming at the Bozeman Public Library -50 families served 4.Equity in Experience for EL Newcomer Youth through Enrichment:Through partnership with other enrichment camp programs, WLI will offer its “graduated” Year 1 k-5 summer camp students the opportunities to attend either other WLI summer language camps on a sliding scale “pay what you can (0 - 25%) of standard cost” basis in German, French, Japanese, Arabic or Mandarin languages -15 K-5 students served DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 All services listed aboves will be offered at no-cost and under the Bozeman English Language & Literacy Alliance (BELLA) project in collaboration with our community partners; including the Bozeman School District, MSU Modern Languages Department, HRDC, Bienvenidos Community Group and Bozeman Public Library. Measures of Success We believe our program stands out as is it designed to provide service where: ●100% of program delivery hours are in direct support of Bozeman Spanish speaking, low English proficiency families ●100% of program is designed to address needs of entire economically disadvantaged families - either low income or poverty level (youth to adult) ●2600 hours of youth language & literacy learning delivered for up to 35 k-5 students,20 hours per week for 5 weeks ●750 hours of English language skills taught to low proficiency speakers are taught for 3 10-week classes, based on 25 participants per class 3. How the program addresses the negative economic impacts caused by the public health emergency including economic harms to workers and households COVID has disrupted the employment and educational opportunities of many immigrant Latinx families in the Gallatin Valley, who increasingly serve as the backbone of the local hotel, building and restaurant industries. During the height of COVID, many hard working Latinx breadwinners were left unemployed or reduced to part time. As the industries re-opened, many families found it financially necessary for all adults to enter the workforce to make up for the deficit of lost income during shelter-in-place. Due to this, adults in these households were leaving the home early in the mornings and throughout the day during the school year and in the summer; leaving their children unattended and with unstructured time. In addition, Latinx homelessness is at a critical point in Bozeman: 42 English learner (EL) families are currently on the Mckinney Vento homeless list for substandard/overcrowded housing; 4 EL families reside in HRDC’s temporary housing hotel; 6 additional families are on the waitlist for temporary housing. This disadvantaged and fragile Bozeman population, which is already struggling to access English educational opportunities, needs additional support. To improve their income earning potential and to gain more stable employment in Bozeman’s growing economy, these families greatly desire and need to build their English proficiency.In the past, Bozeman has offered free and low-cost evening English classes. But these are no longer available; neither in person nor online. WLI in offering adult evening English language classes online and eventually again in person, will be providing a highly needed opportunity to learn in an appropriate time block based on their work schedule. By offering these classes at no cost, WLI will enable these families to use money for rent and food and other basic survival needs that they are struggling to meet in the Bozeman economy as a result of the pandemic. Additionally, immigrant Latinx children lost valuable schooling access in the 2020-21 academic year. The lack of access to wifi and instruction on how to study remotely with Chrombooks for newcomer Latinx children caused interrupted educational opportunities during the remote learning months of the pandemic. English Learners require face to face instruction to maximize second language growth and competency. This year the necessity for additional remote learning again threatens to wreak havoc as classes are quarantined due to the increased spread of the DELTA variant. In Spring 2021 levels 1 and 2 Latino children scored an average of 19 points behind their school age English-only peers and were predominantly in the DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 lower 25th percentile on standardized tests for Early Literacy and Reading. These young learners will greatly benefit from the BELLA Summer English Language and Literacy program which will edify their English literacy skills so they can excel in school and grow up to fully integrate and become contributing members of the Bozeman community. The BELLA Summer Camp also provides a safe, consistent and positive opportunity for these young newcomers to learn essential skills and build positive relationships with program educators and volunteers. By funding the BELLA Summer English Literacy program, the City of Bozeman is proactively supporting the development of a literate and competent workforce in Bozeman and ensuring equitable access to summer education as well as safe and structured daycare for a segment of our community’s neediest population. It will be an investment that will bring exponential benefits to our community and ensure healthy integration of Latino families into the shared values of our Bozeman community. 4. How much funding is being requested? $52,000 in total:$40,000 to support the WLI 5 week BELLA Summer Literacy Program meeting English language needs for Bozeman Spanish speaking youth; $5,000 for youth and adult online classes; $5,000 in-person family classes; $2,000 for World Language Summer Camp equity in enrichment scholarships to BELLA k-5 students, serving up to 150 Spanish speaking families in Bozeman. 5.How will the funding be distributed to household and or workers The Spanish speaking, limited English proficiency families and households which our English language classes and Summer Camps will serve, will receive economic relief in the savings that they would otherwise be spending on daycare and English language learning costs throughout the year and during the summer for their family. Standard summer camp programs run $250-$300 per week. English language classes run between $10 and 15 per hour. By providing free English literacy camps for 5 weeks in July, each household with 1 child would be saving $1000 that they might otherwise spend in daycare and/or enrichment costs. For every 10 hours of adult language class, each adult will be saving between $100 and $150. Over 3 language education sessions, each adult will save $300-$450. These savings are money each family can effectively use for other purposes that meet the needs unique to their particular economic circumstance and household. 6.What, if any, admin fees will be charged to the program WLI will retain 10% of the grant funds for administration and overhead costs; 90% of the grant received will go to the coordination and delivery of the program. 7.How it will comply with Federal Requirements WLI has experience with federal, state and local grant-making and reporting. WLI has in place an effective program tracking, book-keeping and grant reporting system which will enable us to comply with federal grant reporting requirements. 8.How it will comply with requirements for City reporting Based on our past experience and current plans for grant-making, WLI has in place an effective program tracking, book-keeping and grant reporting system which will enable us to comply with city grant reporting DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 requirements. In addition, due to our experience in youth and adult community program delivery, we have enrollment, employment, and student management systems. 9.How the program addresses equity and the intersectional impacts of COVID-19 for any or all of the following: households below poverty level, people of color, people with disabilities, LGBTQ+ individuals, and people with limited English proficiency. Celebrating diversity and a commitment to inclusion is core to WLI’s mission and vision. WLI employs as staff and accepts in its programs people of all race, ethnicity and gender affiliation. Essential to our organization’s values is equitable program opportunity. Since 2013, WLI has devoted additional resources to program delivery in the 3 Bozeman Title I schools. These schools have proportionally higher percentages of people of color and are where family low income and poverty levels are the highest. During our 4 years delivering in the after-school program we created a full and sliding scale scholarship option for families in financial need so that no student was turned away. We continue our inclusive and equitable work through this proposed English Language education delivery program by making all of these programs available at no-fee, to the Latinx/Hispanic limited English proficient, low income and poverty level members of our community. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 5.0 Additional Materials List of Additional Materials ●Annual Report 2019/20 ●WLI - BELLA Brochure ●WLI - Small Groups Brochure ●Bozeman Public Library - Letter of Support ●Bozeman School District, EL Coordinator - Letter of Support ●Bienvenidos Community Group - Letter of Support DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 WLI-MT prepares citizens for a world where multilingualism and multiculturalism is a path to personal and professional fulfillment and success. We build community through immersive language and culture programming for all ages that inspires interest, curiosity, and skill building. Mission OVERVIEW WLI-MT is a non-profit organization focused on language & culture education Vision We envision a world where every Montana citizen experiences/understands the value of multilingualism and multiculturalism DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 WLI-MT establishes partnerships with Bozeman- area schools to find innovative solutions for in- school day and after-school world language & culture education. Our programs focus on building an affinity for second languages & cultures through interactive and engaging comprehensible input teaching models. Our language coaches speak in the target languages at least 75%-95% of the time, making our programs truly immersive. In 2019-20, we provided second language education to over 1,400 Bozeman-area community members through our programming. OUR FOCUS Second Language Education Exposure to Culture Community Events & Programming DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 OUR APPROACH The WLI-MT teaching approach focuses on what we call "The 3 As" : Affinity, Aptitude, & Acquisition. We believe that by sparking an affinity for language & culture, students, no matter what age, are more likely to continue on their second language journeys and grow towards acquiring proficiency in the language. Our coaches use a play-based teaching model that is engaging & fun, while using a comprehensible input model in which our coaches stay in the target language at least 75% of the time. Coaches create immersive lesson plans tied to language and culture focusing on traditional art, food, and activities. Affinity Aptitude Acquistion Our main goal is to spark an affinity and life-long curiosity around world languages and cultures. We focus on play-based activities, keeping our classes novel, engaging, and fun. Through our classes and programs students develop an aptitude for language learning based on a feeling of safety, repetition, and growing familiarity with language learning. Finally, in our program students begin the life- long journey towards language acquisition and proficiency by building a reservoir of familiar vocabulary and phrases. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 PROGRAMS In 2019-20, WLI-MT collectively providing world language education opportunities from kindergarten to adults to over 1,400 Bozeman-area community members in 7 different languages. K-5 After-School Program An 18-week, small-group language & culture program meeting weekly for 1 hour after school. Programs available in Mandarin, German, French, & Spanish at all Bozeman elementaries K-5 In-School- Day Program A program designed to offer language & culture programming to all K-5 elementary students. Currently in 4 elementary schools in Korean, Arabic, Turkish, French & Spanish Online Language Program Created in response to COVID- 19, our online programs are for all ages and allow students to maintain their language skills, or try it for the first time! Programs available in Arabic, Mandarin, French, German, & Spanish K-8 Summer Language Camps Arabic Language in Bozeman Adult Language Program In partnership with The City of Bozeman Parks & Rec, we offer week-long language & culture camps. Programs available in Mandarin, German, French, Arabic & Spanish Quickly expanding, our Arabic programs include an middle school after-school Arabic Club, in-school-day Hour of Enrichment at Irving Middle School, online programs, & adult programs Offered throughout the year, we are pleased to offer language programs to adults (ages 15+) in our Emerson office space (currently online). Current & past langauges include Spanish, French, German, Mandarin, & Arabic DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 In-School Day Programs 49.5% After-School Programs 31.5% Summer Language Camps 12.6% Adult Language Programs 6.3% 2016 2017 2018 2019 1,500 1,000 500 0 7 12 Bozeman-area schools Programs IMPACT Yearly Progression Reach Based On 2019-20 Programs Scholarships Language Coaches No student has ever been turned away from our program 55 % of our language coaches are native speakers 25 %27 Language coaches Different languages of students receive program scholarships 1,500 Over students & community members reached DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 WLI-MT STAFF Elizabeth Williamson, Executive Director Hannah Jacobsma, Program Coordinator Kristen Wolf, Lead Coach / Mentor Elizabeth Williamson is by training a geographer, cartographer and spatial analyst. After receiving her Masters in Land Resources and Environmental Sciences from MSU, she spent a decade focused on Northern Rockies wildlife conservation world as a project coordinator and manager. When her oldest daughter reached elementary age in 2013, she was part of the parent-initiated Friends of World Language - Bozeman. At that time, the group was earnest in their desire to see greater k-5 world language education opportunities in the Bozeman Public Schools. Through her leadership, she spearheaded the k-5 after school world language program's growth into all 8 Bozeman elementary schools. In collaboration with other language focused community members, Elizabeth went on to found the World Language Initiative - MT in 2017. She is the currently WLI- MT's Executive Director, focusing on the growth and sustainability of the organization, as well as the development of in-school day, summer camp, and adult world language and culture programming. Elizabeth with "die happy" the day that all Bozeman Area k-5 students receive world language and culture education in elementary school and when Arabic and Chinese are available k-12 to all Bozeman students. Hannah joined the WLI-MT Team as a French Coach in the fall of 2018, and joined the core staff in the winter of 2019. She received a double major from Hope College in French and English (creative writing). During college, she lived for 6 weeks in Arles, France, where she studied the History of French Photography. In the autumn following her college graduation, Hannah moved to Samatan, France, a village of just under 2,000 people. There, she was an English Teaching Assistant in a middle school and trade school. In this role, she loved teaching language through songs and stories, and enjoyed finding new ways to let students express their individuality and creativity through language. In January 2018, Hannah moved to Bozeman to work for an outdoor adventure camp for girls. She now works as a French coach, is the WLI- MT Program & Event Coordinator, and teaches K-5 ballet classes in Manhattan, MT. She is very passionate about empowering young people in all facets of life, and believes the power of learning about languages & cultures can move mountains. She loves helping to create new language & culture programs for the Bozeman-area community, and is incredibly grateful to be a part of this team of inspirational educators and language enthusiasts . Kristen (@LaLobaLista) completed her curriculum and instruction master’s degree at MSU in 2015. Her background as a Montessori & Spanish teacher has led her to understand the process of language acquisition and human development in truly meaningful ways. Kristen enjoys creating a community with her classes. La Loba Lista’s (the ready/ clever Wolf) teaching style is engaging, story based and supported by current language acquisition research (comprehensible input). She is a dynamic educator and presenter. Kristen recently earned the distinction of Montana Language Teacher of the Year for 2019. She is blessed with two children and a very supportive husband, as well as three dogs. Kristen loves getting outside and enjoying the beauty of Montana and its vibrant communities. She has travelled extensively and lived in Spain. She encourages you to come participate in or observe a class!! DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 WLI-MT TEAM Language coaches, core staff members, & volunteers 50 WLI-MT has a team of over Our Team consists of : Native Speakers MSU Volunteers Parent Volunteers Current & Former Teachers Passionate Community Members WLI-MT Board Members Melissa Richey, President, Director of Development at the Greater Yellowstone Coalition Christina Clark, Secretary, community member, educator, former missionary Mollie Pugh, Treasurer, Manager with Corptax, Inc. Kali Huffman López, Officer, business woman, dual resident in Oaxaca, Mexico Katie Wing, Officer, owner of The Loft Spa, Bozeman Brigitte Morris, Officer, MSU faculty, founder of École Française DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 FINANCIALS Program Enrollment Fees 78.5% Grant Award 8.8% Private & Business Donors 6.5% Event Revenue 4.4% WLI-MT established 501c3 status in August 2017 $106,503 Program Enrollment Fees $11,939 Grant Award $8,819 Cash Donations $6,033 Event Revenue $2,293.33 Other Total Revenue $135,589 Aug 1,2019 - July 31, 2020 Expenses Payroll 75.8% Program Expenses 7.8% Other 7.7% Rent 5% $98,333.59 Payroll $10,116.71 Program Expenses $6,529 Rent $2,354.85 Fundraising & Event Charges $2,483.27 Legal & Professional Services $1,807.07 Office Supplies & Software $8,143.31 Other Total Expenditures $129,767.80 Revenue Liabilities $14,100 PPP Loan Total Liabilities $14,100 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 OPPORTUNITY Annual goals for 2020-2021 include focusing on programatic growth, organizational sustainability & increasing our program reach to additional Bozeman-area schools Programming Fundraising Implement in-school day access period classes for Arabic and Mandarin at 1 of the 2 Bozeman Middle Schools Cultivate partnerships with Modern Language Department at the 2 Bozeman high schools Expand Adult Language Program offerings Grow our After-school Program to an increasing number of Bozeman-area schools via our Fall Online Language Program Fully funded Executive Director (1 FTE, competitive non-profit salary Establish goals to train staff for teaching both in- person & online in 2020-21 Continued training in grant writing to achieve sustainability completed with Dottedi consultants Complete training in board management & non- profit leadership Complete research with MSU supporting evidence of in-school day language education benefits Increase the percentage of grant contributions to our annual revenue from 2%-25% Increase business sponsors cultivation for advertising dollars in newsletter Increase annual revenue generated directly from board supported fundraising Incorporate 2 additional board members with expertise in business & patrom development Sustainability DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 WLI-MT 2018 Summer Camp student enjoying Spanish Language Camp! DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 AB OUT OU R P R OG R AMM I NG A T W WW.WL IMT.OR G EMAIL U S AT I NFO@ W LIM T.ORG OFF I CE L OC A TION:THE EME R SON C U LT U R AL CENTE R R OOM 202 111 S. GRAN D BOZ EMAN , MT 597 1 5 B E L L A P R O G R A M Learn More The Mission of BELLA is to increase English literacy for newcomer youth in Gallatin County and bolster career and college readiness through culturally relevant, community- based instruction & programming Bie nvenid os ~ W e l co m e T h e B o z e m a n E n g l i s h L e a r n e r L i t e r a c y A l l i a n c e The BELLA Program is brought to this community by Bienvenidos Community Group DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 The BELLA Program invests in Gallatin Valley Newcomer Youth to become successful citizens of our valley through literacy support, enrichment programming, & mentorship The BELLA Program "When we come together we rise. And in the world we're building together, everyone rises" - Melinda Gates Program Details 5 Week FREE Program for K-5 EL Learners in The Bozeman School District June 21 - July 22 10am-2pm (M -Th) Location : Beth Shalom Congregation Program Size : 30 students Student Experience Engage in daily English Language instruction Improve English & Spanish literacy skills Be provided with an EL Mentor Work on social & emotional development Work towards a sense of belonging in their community Experience hands on, exploratory learning Be empowered to advocate for themselves & their communities Receive a FREE, healthy daily lunch Through BELLA, learners will For questions contact Paola Torres : paola@wlimt.org Why BELLA ? This alliance was formed to BELLA is a community-driven program lead by experienced World Language Initiative Coaches & MSU Professors and taught by BELLA Language Coaches and middle & high school Junior Coaches (also EL youth) Build student confidence through language learning & cultural awareness Provide literacy & grade-level readiness support for EL youth Offer fun & accessible summer enrichment for EL youth in Gallatin Valley DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 AB OUT OU R P R OG R AMM I NG A T W WW.WL IMT.OR G EMAIL U S AT I NFO@ W LIM T.ORG OFF I CE L OC A TION:THE EME R SON C U LT U R AL CENTE R R OOM 202 111 S. GRAN D BOZ EMAN , MT 597 1 5 S M A L L G R O U P L A N G U A G E P R O G R A M S Learn More World Language Initiative - MT’s Mission is to make language & culture education available to all Montanans 欢迎 ~ B i e n ven u e ~ Bi e n v e n id o s ~ W e lco me ~ Wi ll k o m m e n ~ ﻚﺑ ﻼﻫأ If you or your business would like to sponsor a small-group language program, please reach out to info@wlimt.org DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 It is our mission to make World Language Programming available to all Montana students K-5, creating a pathway for continued language education grades K-12, through adulthood. Our programs focus on building an affinity for world languages & cultures through immersive, interactive, and engaging communicative language teaching models. Fall & Spring Small Group Program Details Small Group Language &Culture Programs For youth & adults Fall sessions run for 8 weeks, October - December, and spring sessions run for 12 weeks, February-April Small-group student shows off her circus skills in French! Programs offered in some or all of the following languages Mandarin, French, Spanish, English, German, & Arabic with an intention to include Japanese & Italian within the next 2 years. K-5 after-school program at The Emerson K-5 after-school online program Adult program at The Emerson Adult online program Adult specialized language classes for organizations & businesses Youth specialized language classes for homeschool and family groups To set up a specialized language class for youth or adults, please email info@wlimt.org or call 406-414-6419 Program costs range from $12-$15 / class Small Group Program Offerings Classes are held at the WLI-MT Learning Center in The Emerson, room 202 Our Language Coaches Our team of Language Coaches are dedicated community members who are passionate about bringing second language & culture education opportunities to our community, and to The State of Montana. About 50% of our Language Coaches are native or heritage speakers! They use their talents & passions to deliver high quality language instruction. Our Coaches teach through art, song, dance, cooking, circus performance, storytelling, and more! Interested in teaching with us? We are seeking Language Coaches to join our team of educators! Send resumé & statement of interest to info@wlimt.org DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 To whom it may concern: We at Bozeman Public Library are happy to offer a letter of support for the World Language Initiative as they seek funding from the CARES act offered by the City of Bozeman. Bozeman Public Library’s mission to facilitate opportunities to explore, connect, and inspire curiosity in our community and beyond lends itself well to creating a robust partnership with the World Language Initiative (WLI). Offering classes and programs in conjunction with WLI advances our mission as well as their goals of bringing language and culture to our growing community. Our busy library serves patrons of all ages and demographics and WLI’s proposed programs, especially those focusing on English Language Learners of all ages as well as foreign language classes and conversation tables, are well suited to the needs of our community. Through our efforts with bilingual storytimes, as well as visiting different, far-reaching neighborhoods in our community with our Bookmobile and our outreach programs, we have seen firsthand the changing demographics in our community as it continues to grow and diversify. We fully support the World Language Initiative’s future programs and mission and we are excited to collaborate with them in the near future. Sincerely, Corey Fifles, BPL Programming and Outreach Librarian Kit Stephenson, BPL Assistant Director DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 September 27, 2021 Dear City of Bozeman ARAP RFP Managers: As the English Learner (EL) coordinator in the Bozeman School District serving 245+ students of whom 170 are Latinx, I am thrilled by the possibility that our Latinx EL population may receive funding support from the COB American Rescue Act. I have witnessed firsthand the devastating effects of COVID on this community both physically and financially. Our newcomer immigrant EL families from Honduras, all who lived below the poverty level, have lost dearly needed wages due to contracting the virus or having to stay home with children who have been quarantined. Many of our ELs work in the restaurant and hotel industries so when those businesses are shut down due to outbreaks or periods of waning tourism related to COVID, our EL families find themselves in complete financial crisis with no safety net. They are the most vulnerable population in our Bozeman community. Additionally, COVID has resulted in the unprecedented rise in rents being charged in Bozeman. Even the trailer parks have disproportionately raised trailer rental prices. As a result, it is common that multiple EL families are living in a two bedroom mobile home trailer that can cost $2000 in rent. Crowded EL homes only complicate the transmission of COVID as EL families struggle to stay healthy to continue to work, so it is a never ending cycle of emotional, physical and financial stress for these families. Currently, 46 English Learner families are on the McKinney Vento program list due to homelessness or severely overcrowded housing. We are working closely with HRDC and Family Promise to try to address this housing crisis, but they are also stretched. The support of Elizabeth Williamson and the World Language Initiative MT organization have been an absolute Godsend over the past year. They raised funds and created partnerships to run the BELLA Summer Literacy Program to support 28 Latino children who need English language and literacy instruction. WLI is finding ways to provide online evening ESL classes for their parents who dearly want to learn English and assimilate and achieve their dreams in our Bozeman community. The Bozeman School District is so grateful to the WLI/BELLA organization because our EL numbers have almost doubled in the past 5 years, and there is no state budget line allotted to support the intensive educational needs of this growing population. The federal government allots $132 dollars per EL student, but that does not begin to cover the staffing and instructional costs of EL programming. Our district pays for 1 FT EL coordinator, 1 full time EL teacher and an aide, but with over 250 students in need of linguistic/academic support, we are left shorthanded now that a fourth of our ELs are level 1 newcomers to English. Only 2 state legislatures across the entire US, Montana and Mississippi , do not fund EL programs at a level similar to that of Special Education. As a result, there is a huge need for summer literacy and evening ESL programming that WLI/BELLA has generously stepped in to provide. By supporting the WLI/BELLA initiatives, the City Bozeman will be taking a vitally important step to support education and the shared values we cherish in our Bozeman community. This grant will promote oral and written English literacy within a population that is setting down roots in Bozeman. Supporting the education and integration of these immigrant families is a win -win for the Bozeman Community as a whole! Ellen Guettler Ellen Guettler M.ED., M.ELL English Learner Coordinator DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Bozeman Public SchoolsDocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Dear Commissioners,Sept. 27, 2021 I am writing on behalf of the BELLA Summer Camp program, sponsored by the World Language Initiative, that provides English learning and enrichment activities for ESL children. I served as a volunteer this past summer and was able to observe the benefits for the children I taught. I am also a volunteer for Bienvendos, the organization formed last year to aid our newly arrived immigrant families. We provide emotional support, mentoring, and help in accessing community resources, as well as tutoring and teaching English for adults and children. As a mentor, I serve three different families, who have a total of 7 children in the Bozeman Public schools. These children are bright and eager to learn, but they need help in learning English. During the BELLA summer program in July of this year, they became more confident in speaking English, loved the songs we sang every day, and increased their vocabulary. I have seen the pride their parents show when I speak English with their children in front of them. BELLA offers a very needed service for these children. Many of them struggled last year to learn online due to Covid restrictions and parental fears of being in large groups of children. BELLA gives them the opportunity to have lots of individual attention, maintain the learning from the school year, and begin the next school year speaking more English and feeling more confident. Working closely with these immigrant families has given me first–hand knowledge of how hard they struggle to make ends meet, to build a new, safe life for themselves, and to become a part of the larger community. These families are here, contributing to the construction, restaurant, and hospitality sectors of our community. They are providing needed workers and through bringing more diversity to this community will enhance Bozeman for all of us. Sincerely, Amanda Cater Volunteer Coordinator Bienvenidos a Bozeman (Welcome to Bozeman) DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 FY 2022/2023 Subrecipient Grant Agreement – ARPA Household Efforts Exhibit Exhibit B Treasury Guidance DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 1 ted ieethe due ADD cover page November xx, 2021 Version: 2.0 November 15, 2021 Version: 2.1 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 2 Coronavirus State and Local Fiscal Recovery Funds Guidance on Recipient Compliance and Reporting Responsibilities On March 11, 2021, the American Rescue Plan Act was signed into law, and established the Coronavirus State Fiscal Recovery Fund and Coronavirus Local Fiscal Recovery Fund, which together make up the Coronavirus State and Local Fiscal Recovery Funds (“SLFRF”) program. This program is intended to provide support to State, territorial, local, and Tribal governments in responding to the economic and public health impacts of COVID-19 and in their efforts to contain impacts on their communities, residents, and businesses. This guidance provides additional detail and clarification for each recipient’s compliance and reporting responsibilities under the SLFRF program, and should be read in concert with the Award Terms and Conditions, the authorizing statute, the SLFRF implementing regulation, and other regulatory and statutory requirements, including regulatory requirements under the Uniform Guidance (2 CRF Part 200). Please see the Assistance Listing in SAM.gov under assistance listing number (formerly known as CFDA number), 21.027 for more information. Please Note: This guidance document applies to the SLFRF program only and does not change nor impact reporting and compliance requirements for the Coronavirus Relief Fund (“CRF”) established by the CARES Act. This guidance includes two parts: Part 1: General Guidance This section provides an orientation to recipients’ compliance responsibilities and the U.S. Department of the Treasury’s (“Treasury”) expectations, and recommends best practices where appropriate under the SLFRF Program. A. Key Principles……………………..……………………………………………………. P. 3 B. Statutory Eligible Uses…………………………………………………………………. P. 3 C. Treasury’s Rulemaking……………………………………………………….………… P. 4 D. Uniform Guidance (2 CFR Part 200)……………..…………………………………… P. 6 E. Award Terms and Conditions………………………………...………………………... P. 10 Part 2: Reporting Requirements This section provides information on the reporting requirements for the SLFRF program. A. Interim Report…...…………………………………………………………………...…. P. 14 B. Project and Expenditure Report…………….…………………………………...……. P. 15 C. Recovery Plan Performance Report..………………..……………………….….…… P. 22 Appendix 1: Expenditure Categories…………………………………………………….…… P. 30 Appendix 2: Evidenced-Based Intervention Additional Information…………………….…. P. 32 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 3 Part 1: General Guidance This section provides an orientation on recipients’ compliance responsibilities and Treasury’s expectations and recommended best practices where appropriate under the SLFRF program. Recipients under the SLFRF program are the eligible entities identified in sections 602 and 603 of the Social Security Act as added by section 9901 of the American Rescue Plan Act of 2021 (the “SLFRF statute”) that receive a SLFRF award. Subrecipients under the SLFRF program are entities that receive a subaward from a recipient to carry out the purposes (program or project) of the SLFRF award on behalf of the recipient. Recipients are accountable to Treasury for oversight of their subrecipients, including ensuring their subrecipients comply with the SLFRF statute, SLFRF Award Terms and Conditions, Treasury’s Interim Final Rule, and reporting requirements, as applicable. A. Key Principles There are several guiding principles for developing your own effective compliance regimes: • Recipients and subrecipients are the first line of defense, and responsible for ensuring the SLFRF award funds are not used for ineligible purposes, and there is no fraud, waste, or abuse associated with their SLFRF award; • Many SLFRF-funded projects respond to the COVID-19 public health emergency and meet urgent community needs. Swift and effective implementation is vital, and recipients must balance facilitating simple and rapid program access widely across the community and maintaining a robust documentation and compliance regime; • Treasury encourages recipients to use SLFRF-funded projects to advance shared interests and promote equitable delivery of government benefits and opportunities to underserved communities, as outlined in Executive Order 13985, On Advancing Racial Equity and Support for Underserved Communities Through the Federal Government; and • Transparency and public accountability for SLFRF award funds and use of such funds are critical to upholding program integrity and trust in all levels of government, and SLFRF award funds should be managed consistent with Administration guidance per Memorandum M-21-20 and Memorandum M-20-21. B. Statutory Eligible Uses As a recipient of an SLFRF award, your organization has substantial discretion to use the award funds in the ways that best suit the needs of your constituents – as long as such use fits into one of the following four statutory categories: 1. To respond to the COVID-19 public health emergency or its negative economic impacts; 2. To respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to such eligible workers of the recipient, or by providing grants to eligible employers that have eligible workers who performed essential work; 3. For the provision of government services, to the extent of the reduction in revenue of such recipient due to the COVID–19 public health emergency, relative to revenues collected in the most recent full fiscal year of the recipient prior to the emergency; and 4. To make necessary investments in water, sewer, or broadband infrastructure. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 4 Treasury adopted an Interim Final Rule to implement these eligible use categories and other restrictions on the use of funds under the SLFRF program.1 It is the recipient’s responsibility to ensure all SLFRF award funds are used in compliance with these requirements. In addition, recipients should be mindful of any additional compliance obligations that may apply – for example, additional restrictions imposed upon other sources of funds used in conjunction with SLFRF award funds, or statutes and regulations that may independently apply to water, broadband, and sewer infrastructure projects. Recipients should ensure they maintain proper documentation supporting determinations of costs and applicable compliance requirements, and how they have been satisfied as part of their award management, internal controls, and subrecipient oversight and management. C. Treasury’s Rule Treasury’s Interim Final Rule details recipients’ compliance responsibilities and provides additional information on eligible and restricted uses of SLFRF award funds and reporting requirements. Your organization should review and comply with the information contained in Treasury’s Interim Final Rule, and any subsequent final rule when building appropriate controls for SLFRF award funds. 1. Eligible and Restricted Uses of SLFRF Funds. As described in the SLFRF statute and summarized above, there are four enumerated eligible uses of SLFRF award funds. As a recipient of an award under the SLFRF program, your organization is responsible for complying with requirements for the use of funds. In addition to determining a given project’s eligibility, recipients are also responsible for determining subrecipient’s or beneficiaries’ eligibility and must monitor use of SLFRF award funds. To help recipients build a greater understanding of eligible uses, Treasury’s Interim Final Rule establishes a framework for determining whether a specific project would be eligible under the SLFRF program, including some helpful definitions. For example, Treasury’s Interim Final Rule establishes: • A framework for determining whether a project “responds to” a “negative economic impact” caused by the COVID-19 public health emergency; • Definitions of “eligible employers”, “essential work,” “eligible workers”, and “premium pay” for cases where premium pay is an eligible use; • A definition of “general revenue” and a formula for calculating revenue lost due to the COVID-19 public health emergency; • A framework for eligible water and sewer infrastructure projects that aligns eligible uses with projects that are eligible under the Environmental Protection Agency’s Drinking Water and Clean Water State Revolving Funds; and • A framework for eligible broadband projects designed to provide service to unserved or underserved households, or businesses at speeds sufficient to enable users to generally meet household needs, including the ability to support the simultaneous use of work, education, and health applications, and also sufficiently robust to meet increasing household demands for bandwidth. Treasury’s Interim Final Rule also provides more information on four important restrictions on use of SLFRF award funds: recipients may not deposit SLFRF funds into a pension fund; recipients that are States or territories may not use SLFRF funds to offset a reduction in net tax revenue caused by the recipient’s change in law, regulation, or administrative interpretation; and recipients may not use SLFRF funds as non-Federal match where 1 Treasury’s Interim Final Rule is effective as of May 17, 2021, and public comments are due July 16, 2021. This guidance may be clarified consistent with the final rule. https://www.govinfo.gov/content/pkg/FR-2021-05-17/pdf/2021-10283.pdf DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 5 prohibited. In addition, the Interim Final Rule clarifies certain uses of SLFRF funds outside the scope of eligible uses, including that recipients generally may not use SLFRF funds directly to service debt, satisfy a judgment or settlement, or contribute to a “rainy day” fund. Recipients should refer to Treasury’s Interim Final Rule for more information on these restrictions. 2. Eligible Costs Timeframe. Your organization, as a recipient of an SLFRF award, may use SLFRF funds to cover eligible costs that your organization incurred during the period that begins on March 3, 2021 and ends on December 31, 2024, as long as the award funds for the obligations incurred by December 31, 2024 are expended by December 31, 2026. Costs for projects incurred by the recipient State, territorial, local, or Tribal government prior to March 3, 2021 are not eligible, as provided for in Treasury’s Interim Final Rule. Recipients may use SLFRF award funds to provide assistance to households, businesses, nonprofits, and individuals within the eligible use categories described in Treasury’s Interim Final Rule for costs that those households, businesses, nonprofits, and individuals incurred prior to March 3, 2021. For example, a. Public Health/Negative Economic Impacts: Recipients may use SLFRF award funds to provide assistance to households, small businesses, and nonprofits – such as rent, mortgage, or utility assistance – for costs incurred by the household prior to March 3, 2021, provided that the recipient state, territorial, local or Tribal government did not incur the cost of providing such assistance prior to March 3, 2021. b. Premium Pay: Recipients may provide premium pay retrospectively for work performed at any time since the start of the COVID-19 public health emergency. Such premium pay must be “in addition to” wages and remuneration already received and the obligation to provide such premium pay must not have been incurred by the recipient prior to March 3, 2021. c. Revenue Loss: Treasury’s Interim Final Rule gives recipients broad discretion to use funds for the provision of government services to the extent of reduction in revenue. While calculation of lost revenue begins with the recipient’s revenue in the last full fiscal year prior to the COVID-19 public health emergency and includes the 12-month period ending December 31, 2020, use of funds for government services must be forward looking for costs incurred by the recipient after March 3, 2021. d. Investments in Water, Sewer, and Broadband: Recipients may use SLFRF award funds to make necessary investments in water, sewer, and broadband. Recipients may use SLFRF award funds to cover costs incurred for eligible projects planned or started prior to March 3, 2021, provided that the project costs covered by the SLFRF award funds were incurred by the recipient after March 3, 2021. Any funds not obligated or expended for eligible uses by the timelines above must be returned to Treasury, including any unobligated or unexpended funds that have been provided to subrecipients and contractors as part of the award closeout process pursuant to 2 C.F.R. 200.344(d). For the purposes of determining expenditure eligibility, Treasury’s Interim Final Rule provides that “incurred” has the same meaning given to “financial obligation” in 2 CFR 200.1. 3. Reporting. Generally, recipients must submit one initial interim report, quarterly or annual Project and Expenditure reports which include subaward reporting, and in some cases annual Recovery Plan reports. Treasury’s Interim Final Rule and Part 2 of this guidance provide more detail around SLFRF reporting requirements. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 6 D. Uniform Administrative Requirements The SLFRF awards are generally subject to the requirements set forth in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 2 CFR Part 200 (the “Uniform Guidance”). In all instances, your organization should review the Uniform Guidance requirements applicable to your organization’s use of SLFRF funds, and SLFRF-funded projects. Recipients should consider how and whether certain aspects of the Uniform Guidance apply. The following sections provide a general summary of your organization’s compliance responsibilities under applicable statutes and regulations, including the Uniform Guidance, as described in the 2020 OMB Compliance Supplement Part 3. Compliance Requirements (issued August 18, 2020). Note that the descriptions below are only general summaries and all recipients and subrecipients are advised to carefully review the Uniform Guidance requirements and any additional regulatory and statutory requirements applicable to the program. 1. Allowable Activities. Each recipient should review program requirements, including Treasury’s Interim Final Rule and the recipient’s Award Terms and Conditions, to determine and record eligible uses of SLFRF funds. Per 2 CFR Part 200.303, your organization must develop and implement effective internal controls to ensure that funding decisions under the SLFRF award constitute eligible uses of funds, and document determinations. 2. Allowable Costs/Cost Principles. As outlined in the Uniform Guidance at 2 CFR Part 200, Subpart E regarding Cost Principles, allowable costs are based on the premise that a recipient is responsible for the effective administration of Federal awards, application of sound management practices, and administration of Federal funds in a manner consistent with the program objectives and terms and conditions of the award. Recipients must implement robust internal controls and effective monitoring to ensure compliance with the Cost Principles, which are important for building trust and accountability. Assistance Listing The Assistance Listing for the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) was published May 28, 2021 on SAM.gov under Assistance Listing Number (“ALN”), formerly known as CFDA Number, 21.027. The assistance listing includes helpful information including program purpose, statutory authority, eligibility requirements, and compliance requirements for recipients. The ALN is the unique 5-digit number assigned to identify a federal assistance listing, and can be used to search for federal assistance program information, including funding opportunities, spending on USASpending.gov, or audit results through the Federal Audit Clearinghouse. To expedite payments and meet statutory timelines Treasury issued initial payments under an existing ALN, 21.019, assigned to the CRF. If you have already received funds or captured the initial number in your records, please update your systems and reporting to reflect the new ALN 21.027 for the SLFRF program. Recipients must use ALN 21.027 for all financial accounting, subawards, and associated program reporting requirements for the SLFRF awards. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 7 SLFRF Funds may be, but are not required to be, used along with other funding sources for a given project. Note that SLFRF Funds may not be used for a non-Federal cost share or match where prohibited by other Federal programs, e.g., funds may not be used for the State share for Medicaid.2 Treasury’s Interim Final Rule and guidance and the Uniform Guidance outline the types of costs that are allowable, including certain audit costs. For example, per 2 CFR 200.425, a reasonably proportionate share of the costs of audits required by the Single Audit Act Amendments of 1996 are allowable; however, costs for audits that were not performed in accordance with 2 CFR Part 200, Subpart F are not allowable. Please see 2 CFR Part 200, Subpart E regarding the Cost Principles for more information. a. Administrative costs: Recipients may use funds for administering the SLFRF program, including costs of consultants to support effective management and oversight, including consultation for ensuring compliance with legal, regulatory, and other requirements.3 Further, costs must be reasonable and allocable as outlined in 2 CFR 200.404 and 2 CFR 200.405. Pursuant to the SLFRF Award Terms and Conditions, recipients are permitted to charge both direct and indirect costs to their SLFRF award as administrative costs. Direct costs are those that are identified specifically as costs of implementing the SLFRF program objectives, such as contract support, materials, and supplies for a project. Indirect costs are general overhead costs of an organization where a portion of such costs are allocable to the SLFRF award such as the cost of facilities or administrative functions like a director’s office.45 Each category of cost should be treated consistently in like circumstances as direct or indirect, and recipients may not charge the same administrative costs to both direct and indirect cost categories, or to other programs. If a recipient has a current Negotiated Indirect Costs Rate Agreement (NICRA) established with a Federal cognizant agency responsible for reviewing, negotiating, and approving cost allocation plans or indirect cost proposals, then the recipient may use its current NICRA. Alternatively, if the recipient does not have a NICRA, the recipient may elect to use the de minimis rate of 10 percent of the modified total direct costs pursuant to 2 CFR 200.414(f). b. Salaries and Expenses: In general, certain employees’ wages, salaries, and covered benefits are an eligible use of SLFRF award funds. Please see Treasury’s Interim Final Rule for details. 3. Cash Management. SLFRF payments made to recipients are not subject to the requirements of the Cash Management Improvement Act and Treasury’s implementing regulations at 31 CFR part 205 or 2 CFR 200.305(b)(8)-(9). As such, recipients can place funds in interest-bearing accounts, do not need to remit interest to Treasury, and are not limited to using that interest for eligible uses under the SLFRF award. 4. Eligibility. Under this program, recipients are responsible for ensuring funds are used for eligible purposes. Generally, recipients must develop and implement policies and 2 See 42 CFR 433.51 and 45 CFR 75.306. 3 Recipients also may use SLFRF funds directly for administrative costs to improve efficacy of programs that respond to the COVID-19 public health emergency. 31 CFR 35.6(b)(10). 4 2 CFR 200.413 Direct Costs. 5 2 CFR 200.414 Indirect Costs. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 8 procedures, and record retention, to determine and monitor implementation of criteria for determining the eligibility of beneficiaries and/or subrecipients. Your organization, and if applicable, the subrecipient(s) administering a program on behalf of your organization, will need to maintain procedures for obtaining information evidencing a given beneficiary, subrecipient, or contractor’s eligibility including a valid SAM.gov registration. Implementing risk-based due diligence for eligibility determinations is a best practice to augment your organization’s existing controls. 5. Equipment and Real Property Management. Any purchase of equipment or real property with SLFRF funds must be consistent with the Uniform Guidance at 2 CFR Part 200, Subpart D. Equipment and real property acquired under this program must be used for the originally authorized purpose. Consistent with 2 CFR 200.311 and 2 CFR 200.313, any equipment or real property acquired using SLFRF funds shall vest in the non-Federal entity. Any acquisition and maintenance of equipment or real property must also be in compliance with relevant laws and regulations. 6. Matching, Level of Effort, Earmarking. There are no matching, level of effort, or earmarking compliance responsibilities associated with the SLFRF award. See Section C.1 (Eligible and Restricted Uses of SLFRF Funds) for a discussion of restrictions on use of SLFRF funds. SLFRF funds may only be used for non-Federal match in other programs where costs are eligible under both SLFRF and the other program and use of such funds is not prohibited by the other program. 7. Period of Performance. Your organization should also develop and implement internal controls related to activities occurring outside the period of performance. For example, each recipient should articulate each project’s policy on allowability of costs incurred prior to award or start of the period of performance. All funds remain subject to statutory requirements that they must be used for costs incurred by the recipient during the period that begins on March 3, 2021, and ends on December 31, 2024, and that award funds for the financial obligations incurred by December 31, 2024 must be expended by December 31, 2026. Any funds not used must be returned to Treasury as part of the award closeout process pursuant to 2 C.F.R. 200.344(d). 8. Procurement, Suspension & Debarment. Recipients are responsible for ensuring that any procurement using SLFRF funds, or payments under procurement contracts using such funds are consistent with the procurement standards set forth in the Uniform Guidance at 2 CFR 200.317 through 2 CFR 200.327, as applicable. The Uniform Guidance establishes in 2 CFR 200.319 that all procurement transactions for property or services must be conducted in a manner providing full and open competition, consistent with standards outlined in 2 CFR 200.320, which allows for non-competitive procurements only in circumstances where at least one of the conditions below is true: the item is below the micro-purchase threshold; the item is only available from a single source; the public exigency or emergency will not permit a delay from publicizing a competitive solicitation; or after solicitation of a number of sources, competition is determined inadequate.6 Recipients must have and use documented procurement procedures that are consistent with the standards outlined in 2 CFR 200.317 through 2 CFR 200.320. The Uniform Guidance requires an infrastructure for competitive bidding and contractor oversight, including maintaining written standards of conduct and prohibitions on dealing with suspended or debarred parties. Your organization must ensure adherence to all applicable local, State, and federal procurement laws and regulations. 9. Program Income. Generally, program income includes, but is not limited to, income from fees for services performed, the use or rental of real or personal property acquired under 6 2 CFR 200.320(c)(1)-(3) and (5) DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 9 Federal awards and principal and interest on loans made with Federal award funds. Program income does not include interest earned on advances of Federal funds, rebates, credits, discounts, or interest on rebates, credits, or discounts. Recipients of SLFRF funds should calculate, document, and record the organization’s program income. Additional controls that your organization should implement include written policies that explicitly identify appropriate allocation methods, accounting standards and principles, compliance monitoring checks for program income calculations, and records. The Uniform Guidance outlines the requirements that pertain to program income at 2 CFR 200.307. Treasury intends to provide additional guidance regarding program income and the application of 2 CFR 200.307(e)(1), including with respect to lending programs. 10. Reporting. All recipients of federal funds must complete financial, performance, and compliance reporting as required and outlined in Part 2 of this guidance. Expenditures may be reported on a cash or accrual basis, as long as the methodology is disclosed and consistently applied. Reporting must be consistent with the definition of expenditures pursuant to 2 CFR 200.1. Your organization should appropriately maintain accounting records for compiling and reporting accurate, compliant financial data, in accordance with appropriate accounting standards and principles. In addition, where appropriate, your organization needs to establish controls to ensure completion and timely submission of all mandatory performance and/or compliance reporting. See Part 2 of this guidance for a full overview of recipient reporting responsibilities. 11. Subrecipient Monitoring. SLFRF recipients that are pass-through entities as described under 2 CFR 200.1 are required to manage and monitor their subrecipients to ensure compliance with requirements of the SLFRF award pursuant to 2 CFR 200.332 regarding requirements for pass-through entities. First, your organization must clearly identify to the subrecipient: (1) that the award is a subaward of SLFRF funds; (2) any and all compliance requirements for use of SLFRF funds; and (3) any and all reporting requirements for expenditures of SLFRF funds. Next, your organization will need to evaluate each subrecipient’s risk of noncompliance based on a set of common factors. These risk assessments may include factors such as prior experience in managing Federal funds, previous audits, personnel, and policies or procedures for award execution and oversight. Ongoing monitoring of any given subrecipient should reflect its assessed risk and include monitoring, identification of deficiencies, and follow-up to ensure appropriate remediation. Accordingly, your organization should develop written policies and procedures for subrecipient monitoring and risk assessment and maintain records of all award agreements identifying or otherwise documenting subrecipients’ compliance obligations. Recipients should note that non-entitlement units of local government (NEUs) are not subrecipients under the SLFRF program. They are SLFRF recipients that will report directly to Treasury. Recipients should also note that subrecipients do not include individuals and organizations that received SLFRF funds as end users to respond to the negative economic impacts of COVID-19 on these organizations. Such individuals and organizations are beneficiaries and not subject to audit pursuant to the Single Audit Act and 2 C.F.R. Part 200, Subpart F. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 10 Separately or in addition, many recipients may choose to provide a subaward (e.g., via contract or grant) to other entities to provide services to other end—users. For example, a recipient may provide a grant to a nonprofit to provide homeless services to individuals experiencing homelessness. In this case, the subaward to a nonprofit is based on the services that the Recipient intends to provide, assistance to households experiencing homelessness, and the nonprofit is serving as the subrecipient, providing services on behalf of the recipient. Subrecipients are subject to audit pursuant to the Single Audit Act and 2 CFR part 200, subpart F regarding audit requirements. 12. Special Tests and Provisions. Treasury has received comments on the Interim Final Rule and will adopt a final rule after responding to these comments. In addition, Treasury may add clarifications to the Final Rule and other subregulatory guidance as well as frequently asked questions. Across each of the compliance requirements above, Treasury described some best practices for development of internal controls. The table below provides a brief description and example of each best practice. Table 1: Internal controls best practices Best Practice Description Example Written policies and procedures Formal documentation of recipient policies and procedures Documented procedure for determining worker eligibility for premium pay Written standards of conduct Formal statement of mission, values, principles, and professional standards Documented code of conduct / ethics for subcontractors Risk-based due diligence Pre-payment validations conducted according to an assessed level of risk Enhanced eligibility review of subrecipient with imperfect performance history Risk-based compliance monitoring Ongoing validations conducted according to an assessed level of risk Higher degree of monitoring for projects that have a higher risk of fraud, given program characteristics Record maintenance and retention Creation and storage of financial and non-financial records. Storage of all subrecipient payment information. E. Award Terms and Conditions The Award Terms and Conditions of the SLFRF financial assistance agreement sets forth the compliance obligations for recipients pursuant to the SLFRF statute, the Uniform Guidance, and Treasury’s Interim Final Rule. Recipients should ensure they remain in compliance with all Award Terms and Conditions. These obligations include the following items in addition to those described above: 1. SAM.gov Requirements. All eligible recipients are also required to have an active registration with the System for Award Management (SAM) (https://www.sam.gov). To ensure timely receipt of funding, Treasury has stated that Non-entitlement Units of Government (NEUs) who have not previously registered with SAM.gov may do so after receipt of the award, but before the submission of mandatory reporting.7 2. Recordkeeping Requirements. Generally, your organization must maintain records and financial documents for five years after all funds have been expended or returned to Treasury, as outlined in paragraph 4.c. of the Award Terms and Conditions. Treasury may 7 See flexibility provided in https://www.whitehouse.gov/wp-content/uploads/2021/03/M_21_20.pdf. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 11 request transfer of records of long-term value at the end of such period. Wherever practicable, such records should be collected, transmitted, and stored in open and machine-readable formats. Your organization must agree to provide or make available such records to Treasury upon request, and to the Government Accountability Office (“GAO”), Treasury’s Office of Inspector General (“OIG”), and their authorized representative in order to conduct audits or other investigations. 3. Single Audit Requirements. Recipients and subrecipients that expend more than $750,000 in Federal awards during their fiscal year will be subject to an audit under the Single Audit Act and its implementing regulation at 2 CFR Part 200, Subpart F regarding audit requirements.8 Recipients and subrecipients may also refer to the Office of Management and Budget (OMB) Compliance Supplements for audits of federal funds and related guidance and the Federal Audit Clearinghouse to see examples and single audit submissions. 4. Civil Rights Compliance. Recipients of Federal financial assistance from the Treasury are required to meet legal requirements relating to nondiscrimination and nondiscriminatory use of Federal funds. Those requirements include ensuring that entities receiving Federal financial assistance from the Treasury do not deny benefits or services, or otherwise discriminate on the basis of race, color, national origin (including limited English proficiency), disability, age, or sex (including sexual orientation and gender identity), in accordance with the following authorities: Title VI of the Civil Rights Act of 1964 (Title VI) Public Law 88-352, 42 U.S.C. 2000d-1 et seq., and the Department's implementing regulations, 31 CFR part 22; Section 504 of the Rehabilitation Act of 1973 (Section 504), Public Law 93-112, as amended by Public Law 93-516, 29 U.S.C. 794; Title IX of the Education Amendments of 1972 (Title IX), 20 U.S.C. 1681 et seq., and the Department's implementing regulations, 31 CFR part 28; Age Discrimination Act of 1975, Public Law 94-135, 42 U.S.C. 6101 et seq., and the Department implementing regulations at 31 CFR part 23. In order to carry out its enforcement responsibilities under Title VI of the Civil Rights Act, Treasury will collect and review information from non-Tribal recipients to ascertain their compliance with the applicable requirements before and after providing financial assistance. Treasury’s implementing regulations, 31 CFR part 22, and the Department of Justice (DOJ) regulations, Coordination of Non-discrimination in Federally Assisted Programs, 28 CFR part 42, provide for the collection of data and information from recipients (see 28 CFR 42.406). Treasury may request that recipients submit data for post- award compliance reviews, including information such as a narrative describing their Title VI compliance status. This collection does not apply to Tribal Governments. 8 For-profit entities that receive SLFRF subawards are not subject to Single Audit requirements. However, they are subject to other audits as deemed necessary by authorized governmental entities, including Treasury, the GAO, and Treasury’s OIG. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 12 Part 2: Reporting Guidance There are three types of reporting requirements for the SLFRF program. • Interim Report: Provide initial overview of status and uses of funding. This is a one-time report. See Section A, page 14. • Project and Expenditure Report: Report on projects funded, expenditures, and contracts and subawards over $50,000, and other information. See Section B, page 15. • Recovery Plan Performance Report: The Recovery Plan Performance Report (the “Recovery Plan”) will provide information on the projects that large recipients are undertaking with program funding and how they plan to ensure program outcomes are achieved in an effective, efficient, and equitable manner. It will include key performance indicators identified by the recipient and some mandatory indicators identified by Treasury. The Recovery Plan will be posted on the website of the recipient as well as provided to Treasury. See Section C, page 22. The reporting threshold is based on the total award amount allocated by Treasury under the SLFRF program, not the funds received by the recipient as of the time of reporting. States and territories are also required to submit information on their distributions to NEUs. Please refer to Section D for additional details. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 13 Table 2: Reporting requirements by recipient type Tier Recipient Interim Report Project and Expenditure Report Recovery Plan Performance Report 1 States, U.S. territories, metropolitan cities and counties with a population that exceeds 250,000 residents By August 31, 2021 or 60 days after receiving funding if funding was received by October 15, with expenditures by category By January 31, 2022, and then 30 days after the end of each quarter thereafter9 By August 31, 2021 or 60 days after receiving funding, and annually thereafter by July 3110 2 Metropolitan cities and counties with a population below 250,000 residents which received more than $10 million in SLFRF funding Not required 3 Tribal Governments which received more than $30 million in SLFRF funding 4 Tribal Governments which received less than $30 million in SLFRF funding By April 30, 2022, and then annually thereafter11 5 Metropolitan cities and counties with a population below 250,000 residents which received less than $10 million in SLFRF funding 6 NEUs Not required Note: Based on the period of performance, reports will be collected through April 30, 2027. See the specific due dates listed in Sections B and C. The remainder of this document describes these reporting requirements. User guides describing how and where to submit required reports will be posted at www.treasury.gov/SLFRPReporting and updated on a regular basis. 9 Interim Final Rule Page 111 10 Interim Final Rule page 112 11 Interim Final Rule Page 111 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 14 A. Interim Report States, U.S. territories, metropolitan cities, counties, and Tribal governments are required to submit a one-time interim report with expenditures12 by Expenditure Category covering the period from March 3rd to July 31, 2021, by August 31, 2021 or sixty (60) days after first receiving funding if the recipient’s date of award is between July 15, 2021 and October 15, 2021. The recipient will be required to enter obligations13 and expenditures and, for each, select the specific expenditure category from the available options. See Appendix 1 for Expenditure Categories (EC). 1. Required Programmatic Data Recipients will also be required to provide the following information if they have or plan to have expenditures in the following Expenditure Categories. a. Revenue replacement (EC 6.114): Key inputs into the revenue replacement formula in the Interim Final Rule and estimated revenue loss due to the Covid-19 public health emergency calculated using the formula in the Interim Final Rule as of December 31, 2020. • Base year general revenue (e.g., revenue in the last full fiscal year prior to the public health emergency) • Fiscal year end date • Growth adjustment used (either 4.1 percent or average annual general revenue growth over 3 years prior to pandemic) • Actual general revenue as of the twelve months ended December 31, 2020 12 For purposes of reporting in the SLFRF portal, an expenditure is the amount that has been incurred as a liability of the entity (the service has been rendered or the good has been delivered to the entity). 13 For purposes of reporting in the SLFRF portal, an obligation is an order placed for property and services, contracts and subawards made, and similar transactions that require payment. 14 See Appendix 1 for the full Expenditure Category (EC) list. References to Expenditure Categories are identified by “EC” followed by numbers from the table in Appendix 1. Comparison to reporting for the CRF This guidance does not change the reporting or compliance requirements pertaining to the CRF. Reporting and compliance requirements for the SLFRF are separate from CRF reporting requirements. Changes from CRF to SLFRF include: • Project, Expenditure, and Subaward Reporting: The SLFRF reporting requirements leverage the existing reporting regime used for CRF to foster continuity and provide many recipients with a familiar reporting mechanism. The data elements for the Project and Expenditure Report will largely mirror those used for CRF, with some minor exceptions noted in this guidance. The users’ guide will describe how reporting for CRF funds will relate to reporting for the SLFRF. • Timing of Reports: CRF reports were due within 10 days of each calendar quarter end. For quarterly reporters, SLFRF reporting will be due 30 days from quarter end. For annual reporters, SLFRF reporting will be due on an annual schedule (see table below). • Program and Performance Reporting: The CRF reporting did not include any program or performance reporting. To build public awareness and accountability and allow Treasury to monitor compliance with eligible uses, some program and performance reporting is required for SLFRF. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 15 • Estimated revenue loss due to the Covid-19 public health emergency as of December 31, 2020 • An explanation of how revenue replacement funds were allocated to government services (Note: additional instructions and/or template to be provided in users’ guide) In calculating general revenue and the other items discussed above, recipients should use audited data if it is available. When audited data is not available, recipients are not required to obtain audited data if substantially accurate figures can be produced on an unaudited basis. Recipients should use their own data sources to calculate general revenue, and do not need to rely on revenue data published by the Census Bureau. Treasury acknowledges that due to differences in timing, data sources, and definitions, recipients’ self-reported general revenue figures may differ from those published by the Census Bureau. Recipients may provide data on a cash, accrual, or modified accrual basis, provided that recipients are consistent in their choice of methodology throughout the covered period and until reporting is no longer required. Recipients’ reporting should align with their own financial reporting. In calculating general revenue, recipients should exclude all intergovernmental transfers from the federal government. This includes, but is not limited to, federal transfers made via a State to a locality pursuant to the CRF or SLFRF. To the extent federal funds are passed through States or other entities or intermingled with other funds, recipients should attempt to identify and exclude the federal portion of those funds from the calculation of general revenue on a best-efforts basis. Consistent with the broad latitude provided to recipients to use funds for government services to the extent of reduction in revenue, recipients will be required to submit a description of services provided. This description may be in narrative or in another form, and recipients are encouraged to report based on their existing budget processes and to minimize administrative burden. For example, a recipient with $100 in revenue replacement funds available could indicate that $50 were used for law enforcement operating expenses and $50 were used for pay-go building of sidewalk infrastructure. As discussed in the Interim Final Rule, these services can include a broad range of services but may not be used directly for pension deposits or debt service. Reporting requirements will not require tracking the indirect effects of Fiscal Recovery Funds, apart from the restrictions on use of Fiscal Recovery Funds to offset a reduction in net tax revenue. In addition, recipients must indicate that Fiscal Recovery Funds were not used to make a deposit in a pension fund. B. Project and Expenditure Report All recipients are required to submit Project and Expenditure Reports. 1. Quarterly Reporting The following recipients are required to submit quarterly Project and Expenditure Reports: • States and U.S. territories • Tribal governments that received more than $30 million in SLFRF funding • Metropolitan cities and counties with a population that exceeds 250,000 residents • Metropolitan cities and counties with a population below 250,000 residents that are allocated more than $10 million in SLFRF funding DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 16 For these recipients, the initial quarterly Project and Expenditure Report will cover three calendar quarters from March 3, 2021 to December 31, 2021 and must be submitted to Treasury by January 31, 2022. The subsequent quarterly reports will cover one calendar quarter and must be submitted to Treasury within 30 calendar days after the end of each calendar quarter. Quarterly reports are not due concurrently with applicable annual reports. The table below summarizes the quarterly report timelines: Report Year Quarter Period Covered Due Date 1 2021 2 - 4 March 3 – December 31 January 31, 2022 2 2022 1 January 1 – March 31 April 30, 2022 3 2022 2 April 1 – June 30 July 31, 2022 4 2022 3 July 1 – September 30 October 31, 2022 5 2022 4 October 1 – December 31 January 31, 2023 6 2023 1 January 1 – March 31 April 30, 2023 7 2023 2 April 1 – June 30 July 31, 2023 8 2023 3 July 1 – September 30 October 31, 2023 9 2023 4 October 1 – December 31 January 31, 2024 10 2024 1 January 1 – March 31 April 30, 2024 11 2024 2 April 1 – June 30 July 31, 2024 12 2024 3 July 1 – September 30 October 31, 2024 13 2024 4 October 1 – December 31 January 31, 2025 14 2025 1 January 1 – March 31 April 30, 2025 15 2025 2 April 1 – June 30 July 31, 2025 16 2025 3 July 1 – September 30 October 31, 2025 17 2025 4 October 1 – December 31 January 31, 2026 18 2026 1 January 1 – March 31 April 30, 2026 19 2026 2 April 1 – June 30 July 31, 2026 20 2026 3 July 1 – September 30 October 31, 2026 21 2026 4 October 1 – December 31 March 31, 2027 2. Annual Reporting The following recipients are required to submit annual Project and Expenditure Reports: • Tribal governments that received less than $30 million in SLFRF funding • Metropolitan cities and counties with a population below 250,000 residents that are allocated less than $10 million in SLFRF funding • NEUs. To facilitate reporting, each NEU will need a NEU Recipient Number. This is a unique identification code for each NEU assigned by the State or territory to the NEU as part of its request for funding. For these recipients, the initial Project and Expenditure Report will cover from March 3, 2021 to March 31, 2022 and must be submitted to Treasury by April 30, 2022. The subsequent annual reports will cover one calendar year and must be submitted to Treasury by April 30. The table below summarizes the report timelines: Report Period Covered Due Date 1 March 3, 2021 – March 31, 2022 April 30, 2022 2 April 1, 2022 – March 31, 2023 April 30, 2023 3 April 1, 2023 – March 31, 2024 April 30, 2024 4 April 1, 2024 – March 31, 2025 April 30, 2025 5 April 1, 2025 – March 31, 2026 April 30, 2026 6 April 1, 2026 – December 31, 2026 April 30, 2027 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 17 3. Required Information The following information will be required in Project and Expenditure Reports for both quarterly and annual reporting: a. Projects: Provide information on all SLFRF funded projects. Projects are new or existing eligible government services or investments funded in whole or in part by SLFRF funding. For each project, the recipient will be required to enter the project name, identification number (created by the recipient), project expenditure category (see Appendix 1), description, and status of completion. Project descriptions must describe the project in sufficient detail to provide understanding of the major activities that will occur, and will be required to be between 50 and 250 words. Projects should be defined to include only closely related activities directed toward a common purpose. Recipients should review the Required Programmatic Data described in 3.g. below and define their projects at a sufficient level of granularity. Note: For each project, the recipient will be asked to select the appropriate Expenditure Category based on the scope of the project (see Appendix 1). Projects should be scoped to align to a single Expenditure Category. For select Expenditure Categories, the recipient will also be asked to provide additional programmatic data (described further below). b. Expenditures: Once a project is entered the recipient will be able to report on the project’s obligations and expenditures. Recipients will be asked to report: • Current period obligation • Cumulative obligation • Current period expenditure • Cumulative expenditure c. Project Status: Once a project is entered the recipient will be asked to report on project status each reporting period, in four categories: • Not Started • Completed less than 50 percent • Completed 50 percent or more • Completed d. Adopted Budget (States, U.S. territories, metropolitan cities and counties with a population that exceeds 250,000 residents only): Each state, territory and metropolitan city and county with a population that exceeds 250,000 residents will provide the budget adopted for each project by its jurisdiction associated with SLFRF funds. Treasury will use this information to better understand the intended impact, identify opportunities for technical assistance, and understand the recipient’s progress in program implementation. Treasury is not approving or pre-approving projects or budgets. • Recipients will enter the Adopted Budget based on information that exists currently in the recipient’s financial systems and the recipient’s established budget process. Treasury understands that recipients may use different budget processes. For example, a recipient may consider a project budgeted once a legislature has appropriated funds; whereas another recipient may consider a project budgeted at the moment when the funds have been obligated. • Additional information will be provided on the differences between Adopted Budget, Obligations, and Expenditures as part of the forthcoming User Guide. e. Project Demographic Distribution – Collection of this data will be phased in; no data will be collected in this area before April 2022: Recognizing the disproportionate impact of the pandemic-related recession on low-income and economically disadvantaged communities, DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 18 the Interim Final Rule encourages recipients to direct Fiscal Recovery Funds toward disproportionately impacted communities. Recipients are encouraged to design projects that prioritize economic and racial equity and promote equitable outcomes. Treasury is committed to supporting recipients in executing and reporting on projects that promote equity. In a subsequent version of the Reporting Guidance and User Guide, which will be released after the issuance of the Fiscal Recovery Fund Final Rule, Treasury will issue detailed requirements for reporting the project demographic distribution of Fiscal Recovery Fund projects. f. Subawards: Each recipient shall also provide detailed obligation and expenditure information for any contracts and grants awarded, loans issued, transfers made to other government entities, and direct payments made by the recipient that are greater than $50,000. Recipients do not also need to submit separate monthly subaward reports to FSRS.gov as required pursuant to the 2 CFR Part 170, Appendix A award term regarding reporting subaward and executive compensation, which is included in the SLFRF Award Terms and Conditions. Treasury will submit this reporting on behalf of recipients using the $50,000 reporting threshold, timing, and data elements discussed in this guidance. If recipients choose to continue reporting to FSRS.gov in addition to reporting directly to Treasury on these funds, they may do so and will be asked to notify Treasury as part of their quarterly submission. In general, recipients will be asked to provide the following information for each Contract, Grant, Loan, Transfer, or Direct Payment greater than $50,000: • Subrecipient identifying and demographic information (e.g., DUNS number and location) • Award number (e.g., Award number, Contract number, Loan number) • Award date, type, amount, and description • Award payment method (reimbursable or lump sum payment(s)) • For loans, expiration date (date when loan expected to be paid in full) • Primary place of performance • Related project name(s) • Related project identification number(s) (created by the recipient) • Period of performance start date • Period of performance end date • Quarterly obligation amount • Quarterly expenditure amount • Project(s) • Additional programmatic performance indicators for select Expenditure Categories (see below) Aggregate reporting is required for contracts, grants, transfers made to other government entities, loans, direct payments, and payments to individuals that are below $50,000. This information will be accounted for by expenditure category at the project level. As required by the 2 CFR Part 170, Appendix A award term regarding reporting subaward and executive compensation, recipients must also report the names and total compensation of their five most highly compensated executives and their subrecipients’ executives for the preceding completed fiscal year if (1) the recipient received 80 percent or more of its annual gross revenues from Federal procurement contracts (and subcontracts) and Federal financial assistance subject to the Transparency Act, as provided by 2 CFR 170.320 (and subawards), and received $25,000,000 or more in annual gross revenues from Federal procurement contracts (and subcontracts) and Federal financial assistance subject to the DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 19 Transparency Act (and subawards), and (2) if the information is not otherwise public. In general, most SLFRF Recipients are governmental entities with executive salaries that are already disclosed, so no additional information must be reported. The recipient is responsible for the subrecipients’ compliance with registering and maintaining an updated profile on SAM.gov. g. Civil Rights Compliance: Treasury will request information on recipients’ compliance with Title VI of the Civil Rights Act of 1964, as applicable, on an annual basis. This information may include a narrative describing the recipient’s compliance with Title VI, along with other questions and assurances. This collection does not apply to Tribal Governments. h. Ineligible Activities: Tax Offset Provision (States and territories only): Treasury may collect additional information related to the Tax Offset Provision as described in section 602(c)(2) of the Social Security Act and implemented under 31 CFR 35.8 as part of the Project and Expenditure Report, such as but not limited to revenue reducing covered changes. Please see Section C.11 (Recovery Plan, Ineligible Activities: Tax Offset Provision) for more information. i. Required Programmatic Data (other than infrastructure projects): For all projects listed under the following Expenditure Categories (see Appendix 1), the information listed must be provided in each report. 1. Payroll for Public Health and Safety Employees (EC 1.9) – Collection to begin in January 2022: • Number of government FTEs responding to COVID-19 supported under this authority 2. Household Assistance (EC 2.1-2.5) – Collection to begin January 2022: • Brief description of structure and objectives of assistance program(s) (e.g., nutrition assistance for low-income households) • Number of households served (by program if recipient establishes multiple separate household assistance programs) • Brief description of recipient’s approach to ensuring that aid to households responds to a negative economic impact of Covid-19, as described in the Interim Final Rule 3. Small Business Economic Assistance (EC 2.9) – Collection of this data will be phased in; no data will be collected in this area before April 2022: • Brief description of the structure and objectives of assistance program(s) (e.g., grants for additional costs related to Covid-19 mitigation) • Number of small businesses served (by program if recipient establishes multiple separate small businesses assistance programs) • Brief description of recipient’s approach to ensuring that aid to small businesses responds to a negative economic impact of COVID-19, as described in the Interim Final Rule 4. Aid to Travel, Tourism, and Hospitality or Other Impacted Industries (EC 2.11-2.12) – Collection of this data will be phased in; no data will be collected in this area before April 2022: • If aid is provided to industries other than travel, tourism, and hospitality (EC 2.12), a description of pandemic impact on the industry and rationale for providing aid to the industry • Brief narrative description of how the assistance provided responds to negative economic impacts of the COVID-19 pandemic DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 20 • For each subaward: o Sector of employer (Note: additional detail, including list of sectors to be provided in a users’ guide) o Purpose of funds (e.g., payroll support, safety measure implementation) 5. Rehiring Public Sector Staff (EC 2.14) – Collection to begin in January 2022: • Number of FTEs rehired by governments under this authority 6. Education Assistance (EC 3.1-3.5) – Collection to begin in January 2022: • The National Center for Education Statistics (“NCES”) School ID or NCES District ID. List the School District if all schools within the school district received some funds. If not all schools within the school district received funds, list the School ID of the schools that received funds. These can allow evaluators to link data from the NCES to look at school-level demographics and, eventually, student performance.15 7. Premium Pay (both Public Sector EC 4.1 and Private Sector EC 4.2) – Collection to begin in January 2022: • List of sectors designated as critical to the health and well-being of residents by the chief executive of the jurisdiction, if beyond those included in the Interim Final Rule (Note: a list of sectors will be provided in the forthcoming users’ guide). • Number of workers to be served • Employer sector for all subawards to third-party employers (i.e., employers other than the State, local, or Tribal government) (Note: a list of sectors will be provided in the forthcoming users’ guide). • For groups of workers (e.g., an operating unit, a classification of worker, etc.) or, to the extent applicable, individual workers, for whom premium pay would increase total pay above 150 percent of their residing State’s average annual wage, or their residing county’s16 average annual wage, whichever is higher, on an annual basis: o A brief written narrative justification of how the premium pay or grant is responsive to workers performing essential work during the public health emergency. This could include a description of the essential workers’ duties, health or financial risks faced due to COVID-19, and why the recipient government determined that the premium pay was responsive to workers performing essential work during the pandemic. This description should not include personally identifiable information; when addressing individual workers, recipients should be careful not to include this information. Recipients may consider describing the workers’ occupations and duties in a general manner as necessary to protect privacy. 8. Revenue replacement (EC 6.1) – Collection began in August 2021: Under the Interim Final Rule, recipients calculate revenue loss using data as of four discrete points during the program: December 31, 2020, December 31, 2021, December 31, 2022, and December 31, 2023. Revenue loss calculated as of December 31, 2020 will be reported in the Interim Report, as described above. For future calculation dates, revenue loss will be reported only in the Quarter 4 reports 15 For more information on NCES identification numbers see https://nces.ed.gov/ccd/districtsearch/ (districts) and https://nces.ed.gov/ccd/schoolsearch/ (schools). 16 County means a county, parish, or other equivalent county division (as defined by the Census Bureau). See 31 CFR 35.3. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 21 due January 31, 2022, January 31, 2023, and January 31, 2024. Reporting on revenue loss should include: • General revenue collected over the past 12 months as of the most recent calculation date, as outlined in the Interim Final Rule (for example, for the January 31, 2022 report, recipients should provide 12 month general revenue as of December 31, 2021). • Calculated revenue loss due to the Covid-19 public health emergency; and • An explanation of how the revenue replacement funds were allocated to government services (note: additional instructions and/or template to be provided in user guide). In calculating general revenue and the revenue loss due to the COVID-19 public health emergency, recipients should follow the same guidance as described above for the Interim Report. j. Required Programmatic Data for Infrastructure Projects (EC 5): For all projects listed under the Water, Sewer, and Broadband Expenditure Categories (see Appendix 1), more detailed project-level information is required. Each project will be required to report expenditure data as described above, but will also report the following information: 1. All infrastructure projects (EC 5) – Collection to begin in January 2022: • Projected/actual construction start date (month/year) • Projected/actual initiation of operations date (month/year) • Location (for broadband, geospatial location data) • For projects over $10 million (based on expected total cost): a. A recipient may provide a certification that, for the relevant project, all laborers and mechanics employed by contractors and subcontractors in the performance of such project are paid wages at rates not less than those prevailing, as determined by the U.S. Secretary of Labor in accordance with subchapter IV of chapter 31 of title 40, United States Code (commonly known as the “Davis-Bacon Act”), for the corresponding classes of laborers and mechanics employed on projects of a character similar to the contract work in the civil subdivision of the State (or the District of Columbia) in which the work is to be performed, or by the appropriate State entity pursuant to a corollary State prevailing-wage-in-construction law (commonly known as “baby Davis- Bacon Acts”). If such certification is not provided, a recipient must provide a project employment and local impact report detailing: ▪ The number of employees of contractors and sub-contractors working on the project; ▪ The number of employees on the project hired directly and hired through a third party; ▪ The wages and benefits of workers on the project by classification; and ▪ Whether those wages are at rates less than those prevailing.17 Recipients must maintain sufficient records to substantiate this information upon request. b. A recipient may provide a certification that a project includes a project labor agreement, meaning a pre-hire collective bargaining agreement consistent with section 8(f) of the National Labor Relations Act (29 U.S.C. 158(f)). If the recipient does not provide such certification, the recipient must provide a project workforce continuity plan, detailing: 17 As determined by the U.S. Secretary of Labor in accordance with subchapter IV of chapter 31 of title 40, United States Code (commonly known as the “Davis-Bacon Act”), for the corresponding classes of laborers and mechanics employed on projects of a character similar to the contract work in the civil subdivision of the State (or the District of Columbia) in which the work is to be performed. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 22 ▪ How the recipient will ensure the project has ready access to a sufficient supply of appropriately skilled and unskilled labor to ensure high-quality construction throughout the life of the project; ▪ How the recipient will minimize risks of labor disputes and disruptions that would jeopardize timeliness and cost-effectiveness of the project; ▪ How the recipient will provide a safe and healthy workplace that avoids delays and costs associated with workplace illnesses, injuries, and fatalities; ▪ Whether workers on the project will receive wages and benefits that will secure an appropriately skilled workforce in the context of the local or regional labor market; and ▪ Whether the project has completed a project labor agreement. c. Whether the project prioritizes local hires. d. Whether the project has a Community Benefit Agreement, with a description of any such agreement. 2. Water and sewer projects (EC 5.1-5.15) Collection to begin in January 2022 and required once the project starts: • National Pollutant Discharge Elimination System (NPDES) Permit Number (if applicable; for projects aligned with the Clean Water State Revolving Fund) • Public Water System (PWS) ID number (if applicable; for projects aligned with the Drinking Water State Revolving Fund) 3. Broadband projects (EC 5.16-5.17) Collection to begin in January 2022: • Confirm that the project is designed to, upon completion, reliably meet or exceed symmetrical 100 Mbps download and upload speeds. o If the project is not designed to reliably meet or exceed symmetrical 100 Mbps download and upload speeds, explain why not, and o Confirm that the project is designed to, upon completion, meet or exceed symmetrical 100 Mbps download speed and between at least 20 Mbps and 100 Mbps upload speed, and be scalable to a minimum of 100 Mbps download speed and 100 Mbps upload speed. • Please note: additional programmatic data will be required for broadband projects beginning in July 2022 and will be defined in a subsequent version of the Reporting Guidance. k. NEU Documentation (NEUs only): Each NEU will also be asked to provide the following information once their accounts are established in Treasury’s Reporting Portal and prior to the due date for their first annual Project and Expenditure Report (due April 30, 2022): • Copy of the signed award terms and conditions agreement (which was signed and submitted to the State as part of the request for funding) • Copy of the signed assurances of compliance with Title VI of the Civil Rights Act of 1964 (which was signed and submitted to the State as part of the request for funding) • Copy of actual budget documents validating the top-line budget total provided to the State as part of the request for funding NEU accounts will be established in Treasury’s Portal based on information provided by the States or territories, as further described in Section Part 2 D below. C. Recovery Plan Performance Report States, territories, metropolitan cities, and counties with a population that exceeds 250,000 residents will also be required to publish and submit to Treasury a Recovery Plan performance report (“Recovery Plan”). Each Recovery Plan must be posted on the public-facing website of DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 23 the recipient by the same date the recipient submits the report to Treasury. This reporting requirement includes uploading a link to the publicly available document report along with providing data in the Treasury reporting portal. The Recovery Plan will provide the public and Treasury information on the projects recipients are undertaking with program funding and how they are planning to ensure program outcomes are achieved in an effective, efficient, and equitable manner. While this guidance outlines some minimum requirements for the Recovery Plan, each recipient is encouraged to add information to the plan they feel is appropriate to provide information to their constituents on efforts they are taking to respond to the pandemic and promote economic recovery. Each jurisdiction may determine the general form and content of the Recovery Plan, as long as it includes the minimum information determined by Treasury. Treasury will provide a recommended template but recipients may modify this template as appropriate for their jurisdiction. The Recovery Plan will include key performance indicators identified by the recipient and some mandatory indicators identified by Treasury. The initial Recovery Plan will cover the period from the date of award to July 31, 2021 and must be submitted to Treasury by August 31, 2021, or 60 days after receiving funding. Thereafter, the Recovery Plan will cover a 12-month period and recipients will be required to submit the report to Treasury within 30 days after the end of the 12-month period (by July 31). The table below summarizes the report timelines: Annual Report Period Covered Due Date 1 Award Date – July 31, 2021 August 31, 2021 2 July 1, 2021 – June 30, 2022 July 31, 2022 3 July 1, 2022 – June 30, 2023 July 31, 2023 4 July 1, 2023 – June 30, 2024 July 31, 2024 5 July 1, 2024 – June 30, 2025 July 31, 2025 6 July 1, 2025 – June 30, 2026 July 31, 2026 7 July 1, 2026 – December 31, 2026 March 31, 2027 The Recovery Plan will include, at a minimum, the following information: 1. Executive Summary Provide a high-level overview of the jurisdiction’s intended and actual uses of funding including, but not limited to: the jurisdiction’s plan for use of funds to promote a response to the pandemic and economic recovery, key outcome goals, progress to date on those outcomes, and any noteworthy challenges or opportunities identified during the reporting period. 2. Uses of Funds Describe in further detail your jurisdiction’s intended and actual uses of the funds, such as how your jurisdiction’s approach would help support a strong and equitable recovery from the COVID-19 pandemic and economic downturn. Describe any strategies employed to maximize programmatic impact and effective, efficient, and equitable outcomes. Given the broad eligible uses of funds and the specific needs of the jurisdiction, please also explain how the funds would support the communities, populations, or individuals in your jurisdiction. Your description should address how you are promoting each of the following, to the extent they apply: a. Public Health (EC 1): As relevant, describe how funds are being used to respond to COVID-19 and the broader health impacts of COVID-19 and the COVID-19 public health emergency. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 24 b. Negative Economic Impacts (EC 2): As relevant, describe how funds are being used to respond to negative economic impacts of the COVID-19 public health emergency, including to households and small businesses. c. Services to Disproportionately Impacted Communities (EC 3): As relevant, describe how funds are being used to provide services to communities disproportionately impacted by the COVID-19 public health emergency. d. Premium Pay (EC 4): As relevant, describe the approach, goals, and sectors or occupations served in any premium pay program. Describe how your approach prioritizes low-income workers. e. Water, sewer, and broadband infrastructure (EC 5): Describe the approach, goals, and types of projects being pursued, if pursuing. f. Revenue Replacement (EC 6): Describe the loss in revenue due to the COVID-19 public health emergency and how funds have been used to provide government services. Where appropriate, recipients should also include information on your jurisdiction’s use (or planned use) of other federal recovery funds including other programs under the American Rescue Plan such as Emergency Rental Assistance, Housing Assistance, and so forth, to provide broader context on the overall approach for pandemic recovery. 3. Promoting equitable outcomes Describe efforts to promote equitable outcomes, including how programs were designed with equity in mind. Please include in your description how your jurisdiction will consider and measure equity at the various stages of the program, including: a. Goals: Are there particular historically underserved, marginalized, or adversely affected groups that you intend to serve within your jurisdiction? b. Awareness: How equal and practical is the ability for residents or businesses to become aware of the services funded by the SLFRF? c. Access and Distribution: Are there differences in levels of access to benefits and services across groups? Are there administrative requirements that result in disparities in ability to complete applications or meet eligibility criteria? d. Outcomes: Are intended outcomes focused on closing gaps, reaching universal levels of service, or disaggregating progress by race, ethnicity, and other equity dimensions where relevant for the policy objective? Treasury encourages uses of funds that promote strong, equitable growth, including racial equity. Please describe how your jurisdiction’s planned or current use of funds prioritizes economic and racial equity as a goal, names specific targets intended to produce meaningful equity results at scale, and articulates the strategies to achieve those targets. In addition, please explain how your jurisdiction’s overall equity strategy translates into the specific services or programs offered by your jurisdiction in the following Expenditure Categories: a. Negative Economic Impacts (EC 2): assistance to households, small businesses, and non-profits to address impacts of the pandemic, which have been most severe among low-income populations. This includes assistance with food, housing, and other needs; employment programs for people with barriers to employment who faced negative economic impacts from the pandemic (such as residents of low-income neighborhoods, minorities, disconnected youth, the unemployed, formerly incarcerated people, veterans, and people with disabilities); and other strategies that provide disadvantaged groups with access to education, jobs, and opportunity. b. Services to Disproportionately Impacted Communities (EC 3): services to address health disparities and the social determinants of health, build stronger neighborhoods and communities (e.g., affordable housing), address educational disparities (e.g., evidence- based tutoring, community schools, and academic, social-emotional, and mental health DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 25 supports for high poverty schools), and promote healthy childhood environments (e.g., home visiting, child care). The initial report must describe efforts to date and intended outcomes to promote equity. Each annual report thereafter must provide an update, using qualitative and quantitative data, on how the recipients’ approach achieved or promoted equitable outcomes or progressed against equity goals during the performance period. Please also describe any constraints or challenges that impacted project success in terms of increasing equity. In particular, this section must describe the geographic and demographic distribution of funding, including whether it is targeted toward traditionally marginalized communities. For the purposes of the SLFRF, equity is described in the Executive Order 13985 On Advancing Racial Equity and Support for Underserved Communities Through the Federal Government, as issued on January 20, 2021. 4. Community Engagement Please describe how your jurisdiction’s planned or current use of funds incorporates written, oral, and other forms of input that capture diverse feedback from constituents, community- based organizations, and the communities themselves. Where relevant, this description must include how funds will build the capacity of community organizations to serve people with significant barriers to services, including people of color, people with low incomes, limited English proficient populations, and other traditionally underserved groups. 5. Labor Practices Describe workforce practices on any infrastructure projects being pursued (EC 5). How are projects using strong labor standards to promote effective and efficient delivery of high-quality infrastructure projects while also supporting the economic recovery through strong employment opportunities for workers? For example, report whether any of the following practices are being utilized: project labor agreements, community benefits agreements, prevailing wage requirements, and local hiring. 6. Use of Evidence The Recovery Plan should identify whether SLFRF funds are being used for evidence-based interventions18 and/or if projects are being evaluated through rigorous program evaluations that are designed to build evidence. Recipients must briefly describe the goals of the project, and the evidence base for the interventions funded by the project. Recipients must specifically identify the dollar amount of the total project spending that is allocated towards evidence- based interventions for each project in the Public Health (EC 1), Negative Economic Impacts (EC 2), and Services to Disproportionately Impacted Communities (EC 3) Expenditure Categories.19 Recipients are exempt from reporting on evidence-based interventions in cases where a program evaluation is being conducted. Recipients are encouraged to use relevant evidence Clearinghouses, among other sources, to assess the level of evidence for their interventions and identify evidence-based models that could be applied in their jurisdiction; such evidence clearinghouses include the U.S. Department of Education’s What Works Clearinghouse, the U.S. Department of Labor’s CLEAR, and the Childcare & Early Education Research Connections and the Home Visiting Evidence of Effectiveness clearinghouses from 18As noted in Appendix 2, evidence-based refers to interventions with strong or moderate levels of evidence. 19 Of note, recipients are only required to report the amount of the total funds that are allocated to evidence-based interventions in the areas of Public Health, Negative Economic Impacts, and Services to Disproportionately Impacted Communities that are marked by an asterisk in Appendix 1: Expenditure Categories. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 26 Administration for Children and Families, as well as other clearinghouses relevant to particular projects conducted by the recipient. In such cases where a recipient is conducting a program evaluation in lieu of reporting the amount of spending on evidence-based interventions, they must describe the evaluation design including whether it is a randomized or quasi- experimental design; the key research questions being evaluated; whether the study has sufficient statistical power to disaggregate outcomes by demographics; and the timeframe for the completion of the evaluation (including a link to completed evaluation if relevant).20 Once the evaluation has been completed, recipients must post the evaluation publicly and link to the completed evaluation in the Recovery Plan. Once an evaluation has been completed (or has sufficient interim findings to determine the efficacy of the intervention), recipients should determine whether the spending for the evaluated interventions should be counted towards the dollar amount categorized as evidence-based for the relevant project. For all projects, recipients may be selected to participate in a national evaluation, which would study their project along with similar projects in other jurisdictions that are focused on the same set of outcomes. In such cases, recipients may be asked to share information and data that is needed for the national evaluation. Recipients are encouraged to consider how a Learning Agenda, either narrowly focused on SLFRF or broadly focused on the recipient’s broader policy agenda, could support their overarching evaluation efforts in order to create an evidence-building strategy for their jurisdiction.21 Appendix 2 contains additional information on evidence-based interventions for the purposes of the Recovery Plan. 7. Table of Expenses by Expenditure Category Please include a table listing the amount of funds used in each Expenditure Category (See Appendix 1). The table should include cumulative expenses to date within each category, and the additional amount spent within each category since the last annual Recovery Plan. 8. Project Inventory List the name and provide a brief description of all SLFRF funded projects. Projects are new or existing eligible government services or investments funded in whole or in part by SLFRF funding. For each project, include the project name, funding amount, identification number (created by the recipient and used thereafter in the quarterly Program and Expenditure Report), project Expenditure Category (see Appendix 1), and a description of the project which includes an overview of the main activities of the project, the approximate timeline, primary delivery mechanisms and partners, if applicable, and intended outcomes. Include a link to the website of the project if available. This information will provide context and additional detail for the information reported quarterly in the Project and Expenditure Report. For infrastructure investment projects (EC 5), project-level reporting will be more detailed, as described for the Project and Expenditure Report above. Projects in this area may be grouped by Expenditure Category if needed, with further detail (such as the specific project name and identification number) provided in the Project and Expenditure Report. For infrastructure projects, descriptions should note how the project contributes to addressing climate change. 9. Performance Report The Recovery Plan must include key performance indicators for the major SLFRF funded projects undertaken by the recipient. The recipient has flexibility in terms of how this information is presented in the Recovery Plan, and may report key performance indicators for 20 For more information on the required standards for program evaluation, see OMB M-20-12. 21 For more information on learning agendas, please see OMB M-19-23 DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 27 each project, or may group projects with substantially similar goals and the same outcome measures. In some cases, the recipient may choose to include some indicators for each individual project as well as crosscutting indicators. Performance indicators should include both output and outcome measures. Output measures, such as number of students enrolled in an early learning program, provide valuable information about the early implementation stages of a project. Outcome measures, such as the percent of students reading on grade level, provide information about whether a project is achieving its overall goals. Recipients are encouraged to use logic models22 to identify their output and outcome measures. While the initial report will focus heavily on early output goals, recipients must include the related outcome goal for each project and provide updated information on achieving these outcome goals in annual reports. In cases where recipients are conducting a program evaluation for a project (as described above), the outcome measures in the performance report should be aligned with those being evaluated in the program. To support their performance measurement and program improvement efforts, recipients are permitted to use funds to make improvements to data or technology infrastructure and data analytics, as well as program evaluations. 10. Required Performance Indicators and Programmatic Data While recipients have discretion on the full suite of performance indicators to include, a number of mandatory performance indicators and programmatic data must be included. These are necessary to allow Treasury to conduct oversight as well as understand and aggregate program outcomes across recipients. This section provides an overview of the mandatory performance indicators and programmatic data. This information may be included in each recipient’s Recovery Plan as they determine most appropriate, including combining with the section above, but this data will also need to be entered directly into the Treasury reporting portal. Below is a list of required data for each Expenditure Category: a. Household Assistance (EC 2.2 & 2.5) and Housing Support (EC 3.10-3.12): • Number of people or households receiving eviction prevention services (including legal representation) • Number of affordable housing units preserved or developed b. Negative Economic Impacts (EC 2): • Number of workers enrolled in sectoral job training programs • Number of workers completing sectoral job training programs • Number of people participating in summer youth employment programs c. Education Assistance (EC 3.1-3.5): • Number of students participating in evidence-based tutoring programs23 d. Healthy Childhood Environments (EC 3.6-3.9): • Number of children served by childcare and early learning (pre-school/pre-K/ages 3- 5) • Number of families served by home visiting The initial report should include the key indicators above. Each annual report thereafter should include updated data for the performance period as well as prior period data, and a brief 22 A logic model is a tool that depicts the intended links between program investments and outcomes, specifically the relationships among the resources, activities, outputs, outcomes, and impact of a program. 23 For more information on evidence-based tutoring programs, refer to the U.S. Department of Education’s 2021 ED COVID-19 Handbook (Volume 2), which summarizes research on evidence- based tutoring programs (see the bottom of page 20. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 28 narrative adding any additional context to help the reader interpret the results and understand the any changes in performance indicators over time. To the extent possible, Treasury also encourages recipients to provide data disaggregated by race, ethnicity, gender, income, and other relevant factors. 11. Ineligible Activities: Tax Offset Provision (States and territories only) The following information is required for Treasury to ensure SLFRF funding is not used for ineligible activities. In each reporting year, States and territories will report certain items related to the Tax Offset Provision as described in section 602(c)(2) of the Social Security Act and implemented by 31 CFR 35.8. Additional guidance will be forthcoming for reporting requirements regarding the tax offset provision and additional information that Recipients will report once the Final Rule goes into effect. a. Revenue-reducing Covered Changes: Collection began August 2021: For each reporting year, a recipient must report the value of covered changes that the recipient predicts will have the effect of reducing tax revenue in a given reporting year (revenue-reducing covered changes), similar to the way it would in the ordinary course of its budgeting process. The value of these covered changes may be reported based on estimated values produced by a budget model, incorporating reasonable assumptions, that aligns with the recipient government’s existing approach for measuring the effects of fiscal policies, and that measures relative to a current law baseline. The covered changes may also be reported based on actual values using a statistical methodology to isolate the change in year-over-year revenue attributable to the covered change(s), relative to the current law baseline prior to the change(s). Estimation approaches should not use dynamic methodologies that incorporate the projected effects of the policies on macroeconomic growth. In general, and where possible, reported values should be produced by the agency of the recipient government responsible for estimating the costs and effects of fiscal policy changes. Recipients must maintain records regarding the identification and predicted effects of revenue-reducing covered changes. The term “covered change,”” and “tax revenue” are described in the Interim Final Rule, 31 CFR 35.3. For additional information, see 602(c)(2) of the Social Security Act, the Interim Final Rule, and 31 CFR 35.8. D. Distributions to NEUs Each State and territory is asked to provide regular updates on their NEU distribution as well as their distributions to units of general local government within counties that are not units of general local government (Non-UGLG). The distribution template generally requests information on whether the local government has (1) received funding; (2) declined funding and requested a transfer to the State under Section 603(c)(4) of the Act; or (3) not taken action on its funding or declined funding. For NEUs, states and territories should be prepared to report on their information, including the following: • NEU name • NEU DUNS number • NEU Taxpayer Identification Number (TIN) • NEU Recipient Number (a unique identification code for each NEU assigned by the State or territory to the NEU as part of the request for funding) • NEU contact information (e.g., address, point of contact name, point of contact email address, and point of contact phone number) • NEU authorized representative name and email address DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 29 • Initial allocation and, if applicable, subsequent allocation to the NEU (before application of the 75 percent cap) • Total NEU reference budget (as submitted by the NEU to the State or territory as part of the request for funding) • Amount of the initial and, if applicable, subsequent allocation above 75 percent of the NEU’s reference budget which will be returned to Treasury • Payment amount(s) • Payment date(s) States with “weak” minor civil divisions (i.e., Illinois, Indiana, Kansas, Missouri, Nebraska, North Dakota, Ohio, and South Dakota) should also list any minor civil divisions that the State deemed ineligible. For each eligible NEU that declined funding and requested a transfer to the State under Section 603(c)(4), the State or territory must also attach a form signed by the NEU, as detailed in the Guidance on Distributions of Funds to Non-Entitlement Units of Local Government. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 30 Appendix 1: Expenditure Categories The Expenditure Categories (EC) listed below must be used to categorize each project as noted in Part 2 above. The term “Expenditure Category” refers to the detailed level (e.g., 1.1 COVID-10 Vaccination). When referred to as a category (e.g., EC 1) it includes all Expenditure Categories within that level. 1: Public Health 1.1 COVID-19 Vaccination ^ 1.2 COVID-19 Testing ^ 1.3 COVID-19 Contact Tracing 1.4 Prevention in Congregate Settings (Nursing Homes, Prisons/Jails, Dense Work Sites, Schools, etc.)* 1.5 Personal Protective Equipment 1.6 Medical Expenses (including Alternative Care Facilities) 1.7 Capital Investments or Physical Plant Changes to Public Facilities that respond to the COVID-19 public health emergency 1.8 Other COVID-19 Public Health Expenses (including Communications, Enforcement, Isolation/Quarantine) 1.9 Payroll Costs for Public Health, Safety, and Other Public Sector Staff Responding to COVID-19 1.10 Mental Health Services* 1.11 Substance Use Services* 1.12 Other Public Health Services 2: Negative Economic Impacts 2.1 Household Assistance: Food Programs* ^ 2.2 Household Assistance: Rent, Mortgage, and Utility Aid* ^ 2.3 Household Assistance: Cash Transfers* ^ 2.4 Household Assistance: Internet Access Programs* ^ 2.5 Household Assistance: Eviction Prevention* ^ 2.6 Unemployment Benefits or Cash Assistance to Unemployed Workers* 2.7 Job Training Assistance (e.g., Sectoral job-training, Subsidized Employment, Employment Supports or Incentives)* ^ 2.8 Contributions to UI Trust Funds 2.9 Small Business Economic Assistance (General)* ^ 2.10 Aid to Nonprofit Organizations* 2.11 Aid to Tourism, Travel, or Hospitality 2.12 Aid to Other Impacted Industries 2.13 Other Economic Support* ^ 2.14 Rehiring Public Sector Staff 3: Services to Disproportionately Impacted Communities 3.1 Education Assistance: Early Learning* ^ 3.2 Education Assistance: Aid to High-Poverty Districts ^ 3.3 Education Assistance: Academic Services* ^ 3.4 Education Assistance: Social, Emotional, and Mental Health Services* ^ 3.5 Education Assistance: Other* ^ 3.6 Healthy Childhood Environments: Child Care* ^ 3.7 Healthy Childhood Environments: Home Visiting* ^ 3.8 Healthy Childhood Environments: Services to Foster Youth or Families Involved in Child Welfare System* ^ DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 31 3.9 Healthy Childhood Environments: Other* ^ 3.10 Housing Support: Affordable Housing* ^ 3.11 Housing Support: Services for Unhoused Persons* ^ 3.12 Housing Support: Other Housing Assistance* ^ 3.13 Social Determinants of Health: Other* ^ 3.14 Social Determinants of Health: Community Health Workers or Benefits Navigators* ^ 3.15 Social Determinants of Health: Lead Remediation ^ 3.16 Social Determinants of Health: Community Violence Interventions* ^ 4: Premium Pay 4.1 Public Sector Employees 4.2 Private Sector: Grants to Other Employers 5: Infrastructure24 5.1 Clean Water: Centralized Wastewater Treatment 5.2 Clean Water: Centralized Wastewater Collection and Conveyance 5.3 Clean Water: Decentralized Wastewater 5.4 Clean Water: Combined Sewer Overflows 5.5 Clean Water: Other Sewer Infrastructure 5.6 Clean Water: Stormwater 5.7 Clean Water: Energy Conservation 5.8 Clean Water: Water Conservation 5.9 Clean Water: Nonpoint Source 5.10 Drinking water: Treatment 5.11 Drinking water: Transmission & Distribution 5.12 Drinking water: Transmission & Distribution: Lead Remediation 5.13 Drinking water: Source 5.14 Drinking water: Storage 5.15 Drinking water: Other water infrastructure 5.16 Broadband: “Last Mile” projects 5.17 Broadband: Other projects 6: Revenue Replacement 6.1 Provision of Government Services 7: Administrative 7.1 Administrative Expenses 7.2 Evaluation and Data Analysis 7.3 Transfers to Other Units of Government 7.4 Transfers to Non-entitlement Units (States and territories only) *Denotes areas where recipients must identify the amount of the total funds that are allocated to evidence-based interventions (see Use of Evidence section above for details) ^Denotes areas where recipients must report on whether projects are primarily serving disadvantaged communities (see Project Demographic Distribution section above for details) 24 Definitions for water and sewer Expenditure Categories can be found in the EPA’s handbooks. For “clean water” expenditure category definitions, please see: https://www.epa.gov/sites/production/files/2018-03/documents/cwdefinitions.pdf. For “drinking water” expenditure category definitions, please see: https://www.epa.gov/dwsrf/drinking-water-state- revolving-fund-national-information-management-system-reports. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 32 Appendix 2: Evidenced-Based Intervention Additional Information What is evidence-based? For the purposes of the SLFRF, evidence-based refers to interventions with strong or moderate evidence as defined below: Strong evidence means that the evidence base can support causal conclusions for the specific program proposed by the applicant with the highest level of confidence. This consists of one or more well-designed and well-implemented experimental studies conducted on the proposed program with positive findings on one or more intended outcomes. Moderate evidence means that there is a reasonably developed evidence base that can support causal conclusions. The evidence base consists of one or more quasi-experimental studies with positive findings on one or more intended outcomes OR two or more non- experimental studies with positive findings on one or more intended outcomes. Examples of research that meet the standards include: well-designed and well-implemented quasi- experimental studies that compare outcomes between the group receiving the intervention and a matched comparison group (i.e., a similar population that does not receive the intervention). Preliminary evidence means that the evidence base can support conclusions about the program’s contribution to observed outcomes. The evidence base consists of at least one non- experimental study. A study that demonstrates improvement in program beneficiaries over time on one or more intended outcomes OR an implementation (process evaluation) study used to learn and improve program operations would constitute preliminary evidence. Examples of research that meet the standards include: (1) outcome studies that track program beneficiaries through a service pipeline and measure beneficiaries’ responses at the end of the program; and (2) pre- and post-test research that determines whether beneficiaries have improved on an intended outcome. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03 Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance 33 Revision Log Version Date Published Summary of changes 1.0 June 17, 2021 Initial publication 1.1 June 24, 2021 • Pg. 12, removed references to “summary” level with respect to reporting by Expenditure Categories in the Interim Report to avoid confusion. • Pg. 13, revised the coverage period end date for the Interim Report from June 30, 2021 to July 31, 2021 to align with the IFR. • Pg. 13, removed references to “summary” level with respect to reporting by Expenditure Categories in the Interim Report to avoid confusion. • Pg. 31, removed references to “summary level” with respect to Expenditure Categories in Appendix 1 to avoid confusion. 1.1 September 30, 2021 • Announced the extension in the Project and Expenditure Report submission date, originally due on October 31, 2021. 2.0 November 5, 2021 • Updated Subrecipient Monitoring section to clarify beneficiaries and recipients. • Updated references to Interim Final Rule comment period as comment period is closed. • Updated reporting tiers, thresholds and timelines in Part 2 Table 2, Reporting Requirements by recipient type, as well as Part 2 A and Part 2 B. • Updated reporting periods for Interim Report and Project and Expenditure reports. • Added concept of Adopted Budget to Project and Expenditure Report data fields. • Noted phase in of Required Programmatic Data in the Project and Expenditure Report. • Removed certain data fields from the Ineligible Activities: Tax Offset Provision under the Recovery Plan. • Separated reporting of NEU Distributions (for States and territories) from the Interim Report and Project and Expenditure Reports as information will be provided on an ongoing basis. 2.1 November 15, 2021 • Updated pages 9 and 11 to note that civil rights certification is not applicable to Tribal Governments. DocuSign Envelope ID: 571D60F8-F27E-42EF-B610-E3BC26BB1A03