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North Central NCWC August 17-19, 2009 Chicago, IL Financial Assistance Programs Financing Growth Opportunities  Perfect Business Opportunity Found – Determine how much „cash‟ will you need  Capital, Working Capital, Total Cash flow needs assessment • Review financial projections (expense and income timing) » Cash flow & Working capital needs • Review supply and equipment lists » Capital needs – Determine how you will finance the amounts North Central NCWC – August 2009 - Page 2 Document Plans  Complete or update Business Plan – Operational plans and organizational infrastructure impacts – Financial Statements and Projections  Income  Expense • Operating and Capital • Cash flow – Projection alternatives (what-ifs)  Best Case  Worst Case  Breakeven – Don‟t forget to include loan funding and repayments (principle and interest) on Cash flow North Central NCWC – August 2009 - Page 3 Identify Funding Sources  Internal versus External Financing – Internal         Investments Endowments Current Cash flow Unrestricted and Restricted Reserves – External (related parties may need to be disclosed on Form 990) Banks/Financial Institutions Grants Donors Economic Development or Federal Loan Programs • Hub Zone Financing  NISH North Central NCWC – August 2009 - Page 4 Funding Options/Challenges – Internal Financing     Loss of income Flexibility Financial strength Opportunity costs – External Financing      Covenants Loan requirements Reporting Credit worthiness Financing costs North Central NCWC – August 2009 - Page 5 Financial Statement & Projections  Balance Sheet – Review ratios  Compare to benchmarks • Non-profits • Commercial – Understand expected impact  Ratio impact  Liquidity reductions  Debt covenants North Central NCWC – August 2009 - Page 6 Financial Statement & Projections (cont‟d)  Income Statement – Review ratios and impact  Compare to benchmarks • Non-profits • Commercial  Include depreciation and other non-cash expenses  Include costs of capital/borrowing  Include impacts on existing infrastructure (overhead departments) North Central NCWC – August 2009 - Page 7 Financial Statement & Projections (cont‟d)  Cash Flow Projections for 3-years – Review business plan and environmental scan  Include best and worst case options  Determine break-even point  Ensure understanding of carrying costs North Central NCWC – August 2009 - Page 8 Capital Equipment List  Equipment used to manufacture a product, provide a services, or to sell, store and deliver merchandise – Office furniture, business equipment, machinery  These items are depreciable, and their cost is expressed as “depreciation” expense on the income statement – Depreciation is a non-cash event but is key to planning for equipment costs and replacement  Need to “replace” funds to buy new North Central NCWC – August 2009 - Page 9 Application or Expected Effect of Loan or Investment  How is loan/investment to be spent? – New Equipment – Working Capital  Inventory  Supplies – Specific items to be purchased/leased  How will the loan/investment make your business more successful or profitable? North Central NCWC – August 2009 - Page 10 Qualifications for NISH Loans/Leases  In all cases you must be compliant in the following areas: – Applicant must be a producing CRP – Must be current in submission of invoices and payment of NISH fees (within 30 days) – Must be in compliance with Agency and AbilityOne ratios – Must be timely in submitting QERs and 404s North Central NCWC – August 2009 - Page 11 NISH Financial Resources Resource Interest-Free Loan Maximum $ $75,000 or 15% of projects annual PL value $100,000 $500,000 $500,000 Up to $200,000 Pay Back Terms Up to 3-years Capital Equipment Loan Capital Equipment Lease Capacity Building Lease Working Capital Short-Term Loan Up to 5-years Up to 5-years Up to 5-years (PL add within 2-years) 6 months North Central NCWC – August 2009 - Page 12 NISH Financial Resources (cont‟d) Resource Training Incentive (Voucher) Program Maximum $ Earned based on: direct labor hours, new producing CRPs, NISH EDs, and survey respondents $500 per potential worker Pay Back Terms N/A Disability Eligibility Documentation Grant Professional Development Grant Prompt Payment Discount N/A N/A N/A N/A Management Assistance Grant $11,500 $11,500 ½ to 1% discount of net commissions due NISH North Central NCWC – August 2009 - Page 13 Lines of Business Specific  Teleservices – To assist with hosting and start-up costs – POC: Peggy Gritt, pgritt@nish.org  Secure Document Destruction – To assist with initial entry into SDD with interestfree financing – POC: Shawn Murphy, smurphy@nish.org North Central NCWC – August 2009 - Page 14 Key Points on Loans  Capital Equipment Loan Fund – – – – Must increase direct labor hours, improve quality, or safety, or provide an accommodation Interest-free if increase direct labor hours and jobs Low interest if no direct labor hour increase Interest rate is ½ of Prime per the Wall Street Journal on the date the loan is disbursed Effective 10/1/09 To assist with raw material and related inventory carrying costs To be repaid within 6 months  Working Capital Short-Term Loan – – – North Central NCWC – August 2009 - Page 15 Key Points on Leases  Capital Equipment Lease Program – – – Must increase direct labor hours Leases are issued through Associated Bank in Minnesota NISH guarantees the lease balance and funds the interest portion Work targeted for PL Add within 2-years Requires commitment from:  PA  CRP/NPA  NISH Executive Director  Capacity Building Lease Program – – North Central NCWC – August 2009 - Page 16 Key Points on Grants/Vouchers  Management Assistance Grant Program – – Fund start-up cost on new contracts Maximum grant is the lesser of $11,500 or the salary and benefits of the Project Manager, Supervisor, or Trainer for a 3-month period before and 1-month period after project start-up Offset expenses for NISH training, the NISH annual conference or an NCWC meeting Vouchers must be used within 1-year of distribution  Training Incentive (Voucher) Program – – North Central NCWC – August 2009 - Page 17 Key Points on Grants (cont‟d)  Disability Eligibility Documentation Grant – Designed to assist with cost associated with AbilityOne disability determination costs  Recent survey indicates that 35% of AbilityOne workers are self-referred  Can be used for up to 2% of workers (maximum of 20 per CRP)  $500 per applicable employee  Brian DeAtley, bdeatley@nish.org 571-226-4523 North Central NCWC – August 2009 - Page 18 Key Points on Grant/Program  Professional Development Management Grant – – Goal: To increase upward mobility for people with severe disabilities to supervisory position To assist with cost associated with the recruitment, accommodation, training or relocation North Central NCWC – August 2009 - Page 19 Key Points on Payment Discount  Prompt Payment Discount – It is NISH‟s policy to allow CRPs to take a discount in the amount of ½ of 1% of net commissions due to NISH if the commissions are paid by the CRP within 10 days following receipt of payment from the government Please contact your AR representative for correct application of the discount amount – North Central NCWC – August 2009 - Page 20 Financial Assistance Contacts  Applications: www.nish.org  Required Documentation – – – – Annual Audited Financials Most Recent Quarterly Financials UCC-1 for Capital Equipment Loan Contacts: Lorretta Stevens lstevens@nish.org 571-226-4501 Elizabeth Goodman egoodman@nish.org 571-226-4506 North Central NCWC – August 2009 - Page 21 Questions? North Central NCWC – August 2009 - Page 22

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