Accounting for Community League Grants
There are primarily three kinds of grants for not-for-profit organizations:
- general operating grants
- grants that have to be matched with other funding
- grants for certain projects, which don’t need matching funds
Operating Grants
These grants are given to the league for general operations and are often received in quarterly installments.
To simplify the annual grant accounting, set up your accounts with the same headings as the approved budget by the grant provider (e.g.) under administration, office supplies, equipment expense, etc. Under programs, you may also have program office supplies and program equipment expense, etc. You may have wages and benefits relating to administration and to programs. Keep them separate.
If you have more than one program, you will have to separate the line items even more.
Matching Grants
You may need other grants (e.g.) for a project your usual operating grant cannot accommodate. You applied for and received, for example, a Community Initiatives Program (CIP) grant. Usually, this grant has to be matched with other funding, so if you applied for $10,000 in grant funding, you will have to have another $10,000 available to spend on this project. This means additional fundraising if you don’t already have the matching $10,000. When you start spending these funds, keep track of this in an expense account called “CIP Grant Expense.”
Should you have more than one CIP grant, keep track of them separately.
Non-Matched Grants
The same applies to other grants that don’t need matching funds (e.g.) the Community League Emerging Grant. In this case, you would have an expense account called “Community League Emerging Grant Expense” if it is difficult to identify the spending from this grant in any other way.
Always check and verify that you are spending your grant funding according to approved objectives.
Community Facility Enhancement Grants (CFEP) have to be matched by other funding. Casino funds (if approved in your casino licence) can be used for matching purposes.
These grants are usually capital related (e.g.) for major renovations, additions, new buildings, etc. Record the purchases as additions to Property, Plant and Equipment and Deferred Capital Contributions. When Property Plant and Equipment are amortized, also amortize on the same basis Deferred Capital Contributions for the additions and bring this into Income as “Amortized Contributions.”
For the CFEP grant, you can also account for volunteer time if it was approved in your application. It is a good idea to keep track of the spending separately on a spreadsheet (see sample below). Note the date and hours worked by the volunteers and the kind of work they were doing.
Keeping proper track of your grant funding will make it easier to do your grant report. It will also show how much more you will have to spend within the allowed time period (usually two years).
Grant Accounting Entries
If your invoices come in for less or you had more volunteer contributions and end up with leftover funding left over after the project is complete, write a note to the grant provider asking for approval for a related project to which you would allocate the funds. Usually the grant provider will give you approval for it.
P.S. Before you begin work on grant applications, talk to your CRC!
Community League Operating Grant
Purpose
To provide funding assistance to community leagues to offset expenses incurred by providing programs and activities to community residents.
Interest
Operating assistance supports the community league movement in Edmonton, a partner in the provision of recreational opportunities for Edmontonians.
Types Of Organizations
· Community Leagues
Types of Funding
· Operating
Restrictions
You must be a community league that is a member of the Edmonton Federation of Community Leagues and be a registered not-for-profit organization.
Process
Complete and submit your Community League Operating Grant Application Form to your Community Recreation Coordinator. The City awards grants annually, and determines the amount according to a base award amount and the latest census population figures for the neighbourhood.
Application Deadline
Contact your Community Recreation Coordinator in the Neighbourhood and Community Development Branch for information, or call 311:
· Community Building West Service Office
· Community Building East Service Office
· Community Building South Service Office
Community League Emerging Grant
Purpose
The emerging grant program is to assist in the development or establishment of a new community league or the re-establishment of a defunct or previously amalgamated community league or two existing community leagues.
Interest
“Emerging” funding assists in the development or establishment of a new community league or in the re-establishment of a defunct league.
Types Of Organizations
· Community Leagues
Types of Funding
· Operating
Process
A recognized group of individuals interested in forming a community league may apply for “emerging” funding. The City of Edmonton provides one-time funding of $1,500 to cover organizational expenses such as the cost of advertising, meetings and social/networking events. You must also have support from the Edmonton Federation of Community Leagues and have completed community notification of the initiative to form a new community league. The Community Services Department strongly encourages anyone interested to contact 496-4933 for information or clarification as to eligibility.
Application Deadline
Return the completed Community League Emerging Grant Application Form to your Community Recreation Coordinator in the Neighbourhood and Community Development Branch for information, or call 311:
· Community Building West Service Office
· Community Building East Service Office
· Community Building South Service Office
Community League Maintenance/Renovation Grant
Purpose
The Maintenance/Renovation grant program assists community leagues with minor capital costs of the maintenance or renovation of their facilities.
Interest
Capital assistance to support the community league movement in Edmonton, a partner in the provision of recreational opportunities for Edmontonians.
Types Of Organizations
· Community Leagues
Types of Funding
· Capital
Restrictions
You must be a community league that is a member of the Edmonton Federation of Community Leagues and be a registered not-for-profit organization.
Process
The allocation of this grant is based on the following order of priorities:
· Fire, safety and health
· Preventive maintenance
· Renovation
Further, the City gives priority to projects that have, by the application deadline, received approval from the Community Services Department or indication that approval is expected
Application Deadline
Return the Community League Maintenance/Renovation Grant Application Form to your Community Recreation Coordinator in the Neighbourhood and Community Development Branch for information, or call 311:
· Community Building West Service Office
· Community Building East Service Office
· Community Building South Service Office
ADDITIONAL GRANT SOURCES
Community Facility Enhancement Program - CFEP Grant
The Community Facility Enhancement Program (CFEP) has been established to assist in fostering the unique characteristics of Alberta's many communities. The program is intended to reinvest revenues generated from provincial lotteries in communities, to empower local citizens, and community organizations to work together and respond to local needs. To accomplish this, the program has been designed to respond to local facility enhancement needs and to work in partnership with community groups and volunteers.
By assisting communities with construction, renovation or redevelopment of community public-use facilities the Community Facility Enhancement Program will help enhance the quality of life and citizen well-being in communities across the province.
The CFEP program is governed by the terms outlined in the Community Development Grant Regulation.
780-422-9598
Community Initiatives Program
Culture and Community Spirit
Suite 212, 17205 - 106A Avenue
Edmonton, Alberta T5S 1M7
Community Initiatives Program - CIP Grant
The Community Initiatives Program (CIP) provides funds to enhance and enrich community initiatives throughout Alberta. The program is intended to reinvest revenues generated from provincial lotteries in communities, to empower local citizens, and community organizations to work together and respond to local needs.
Within Community Initiatives Program (CIP) funding there are three categories:
- Project-Based Grants to provide financial assistance for community organizations for such things as equipment purchases, facility construction or renovation projects, hosting/travel/special events, new programs or special funding (ie disaster) requests within Alberta.
- Community Operating Grants to provide financial assistance to registered non-profit organizations in Alberta to enhance the organization's ability to operate and to deliver services to the community.
- International Development Grants to provide financial assistance to small and medium sized Alberta based non-government organizations to meet Alberta's commitment to give people in developing countries the tools to eventually meet their own needs. The purpose of the international development grants are to match or supplement the donations the citizens of Alberta make to humanitarian projects of their choosing.
The Community Initiatives Program is governed by the terms outlined in the Community Development Grant Regulation.
http://culture.alberta.ca/cip See CFEP info above for contact information.
Community Spirit Grant Program
The donation grant provides an opportunity for eligible non-profit and/or charitable organizations to receive a provincial grant. The grant is based on total annual cash donations from individual Albertans that have been received by an eligible organization over a 12-month fiscal period. The grant can be used to support an organization's operations, programs and/or capital projects. The maximum grant available is $25,000 up to a maximum of $50,000 over three years. A minimum total of $1,000 in eligible cash donations needs to be received prior to applying for a grant.
Community Spirit Program
Alberta Culture and Community Spirit
9th Floor, Standard Life Building
10405 Jasper Avenue
Edmonton, AB T5J 4R7
http://www.culture.alberta.ca/communityspirit/default.aspx for applications an dinformation.
community.spirit@gov.ab.ca
780-644-8604
To call toll-free in Alberta dial 310-0000.
MISCELLANEOUS GRANT PROGRAMS
Culture Alberta
project-based/community operating grants/etc. It covers equipment purchases and facility construction/renovating.
http://culture.alberta.ca/cip/
Facility Enhancement programs.
http://culture.alberta.ca/cfep/
Alberta Lottery Fund
http://albertalotteryfund.ca/ApplyingForAGrant/Default.asp
Royal Bank Grant applications:
http://www.rbc.com/donations/apply-for-funding.html#general_apps
Tim Horton’s
http://www.timhortons.com/ca/en/difference/donation.html