Youth Opportunities Program

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Youth Opportunities Program

• Missouri Department of Economic Development
• Business Community Services
• Application Workshop

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Purpose Statement

• To broaden and strengthen opportunities for
  positive development and participation in
  community life for youth (21 years old and
  under), and to discourage such persons from
  engaging in criminal and violent behavior.

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How does it work?

• Approved projects solicit donations from the
  community.
  
• Donors receive a 50 or 30 of their qualified
  donation in tax credits which are applied
  directly to their state tax liability.
  
• Incentive to encourage donors to support a
  project for start up costs, capital costs or
  operating costs, while redirecting their tax
  dollars back into the community.

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Eligible Applicants

• Non-profit organizations corporations
• Local Government
• Missouri businesses
• Schools
• Faith-based organizations

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Eligible Applicants Continued

• Schools
• The project must address a specific identified
  need in the community that qualifies under one of
  the eligible YOP categories
  
• The project must be an activity outside of normal
  (core) school curriculum
  
• Costs outlined in the YOP project budget cannot
  reflect those costs associated with normal school
  curriculum
  

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Eligible Applicants Continued

• Religious Agencies
• Must address a specific need in the community
  that qualifies under an eligible YOP category
  
• One church or person cannot have the authority to
  appoint more than half the Board of Directors.
  
• Services must be rendered to youth without
  discrimination.
  
• Clients must not be required to participate in
  religious services, education or activities.
  

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Eligible Project Categories

• Violence Prevention
• Youth Activity Center
• Conflict Resolution
• Employment
• Counseling

• Adopt-A-School
• Degree Completion
• Internship/Apprenticeship
• Youth Club or Association
• Mentor and Role Model
• Substance Abuse Prevention

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Ineligible Project Activities
Research and development projects
Monuments and memorials Long-term residential car
e costs associated with room board
Endowment funds Purchasing charters

• Public Improvements (streets, sewers, curbs)
• Feasibility Studies
• Primary Health Care Programs/Facilities
• Direct Grants to Private Businesses
• Fund Raising Promotions/Events
• Debt Retirement

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Submitting an Application

• YOP operates on a calendar year
• Credit allocations begin January 1, 2008
• 6 million allocated for YOP tax credits
  annually
  
• No Deadline for applications
• Reviewed on a first received, first reviewed
  basis
  
• Applications not initially approved will have 1
  opportunity to resubmit

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Submitting an Application

• DED actively seeks proposals
• for specific, defined projects with clear start
  and end dates vs. general programming
  
• with YOP funds focused on direct care and direct
  program expenses vs. general overhead and
  administrative costs
  

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Submitting an Application

• Proposals are scored for
• Need for the services being offered
• Targeted customers
• Clear and concise project outcomes
• Clear and concise performance targets

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Submitting an Application

• Proposals are scored for (cont)
• Milestones - logical sequence and time frame
• Identification of key individuals and partners
• Organizations financial capacity to complete the
  project
  
• Future sustainability

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Construction, Renovation, Acquisition
Requirements

• 12 or 24 month fund-raising period
• Site Control Documentation
• Illustrate a growing need additional space or
  demonstrate hazards of the present facility
  
• Phase I Environmental Assessment is required on
  all real estate contributed for/purchased with
  YOP credits.
  
• Note refer to YOP application and instructions
  for additional requirements.

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Construction, Renovation, and Acquisition
Requirements Continued

• Building must be used primarily for direct
  service, not administration.
  
• The cost for constructing, acquiring, and/or
  renovating property (up to 500,000) can be
  raised with YOP funds if 100 of the space will
  be used to carry out programming and activities
  as agreed upon with DED.
• If any portion of the building will be rented or
  leased on a permanent basis, you must pro-rate
  those costs from your budget.
  
• Note refer to YOP application and instructions
  for additional
  
• requirements.

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Services/Activities

• These are the services your program conducts for
  the targeted youth.
  
• Describe the key features of the program and
  advantages over other similar programs.
  
• Illustrate the growing need for your program.
• Establish real vs perceived need
• Determine the number of youth served, where they
  are located, and why they are at-risk.
  
• Why do these youth want the services?

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Outcomes

• Outcomes are the broad, general goals of the
  program.
  
• Outcomes relate to the change in knowledge,
  skills, attitudes, behaviors, condition, etc. of
  the youth.
  
• Outcomes must clearly relate to the services
  provided by the organization.
  

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YOP Outcome Examples

• Increase of youth receiving high school
  diploma
  
• or GED
• Increase of youth remaining in school
• Reduce of youth committing crimes/violent acts
• Decrease of female teens that become pregnant
• Increase of youth completing alcohol/drug
• awareness programs abstain from alcohol
• drug use.

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Performance Targets

• Number (not percent) of targeted customers that
  will achieve outcomes
  
• At least one performance target for each outcome
• For multiple targets, do not double count
  customers
  
• Why were the target numbers chosen?
• For construction projects, list the target
  numbers for those receiving services after
  construction is complete.
  

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Performance Targets Examples

• Outcome - Increase the number of at-risk youth
  remaining in school and earning course credit(s)
  toward their diploma.
  
• Performance Target - 84 of 100 youth
  participating in tutoring will increase their
  grades in the subjects studied.
  
• Outcome - Reduce the number of at-risk youth
  committing crimes and violent acts.
  
• Performance Target - 150 of 200 youth
  participating in after school and weekend
  recreational activities will not be involved in
  any fights or commit any crimes.

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Performance Target Verification

• These are the informational tools used to track
  and verify success in reaching the outcomes and
  targets.
  
• Include how often the evaluation takes place and
  who is responsible for collecting the data.
  
• Each performance target must have a verification
  tool.
  

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Verification Examples

• Performance Target - 84 of 100 youth
  participating in tutoring will increase their
  grades in the subjects studied.
  
• Verification -Quarterly Grade Reports collected
  by the Program Administrator.
  
• Performance Target 150 of 200 youth
  participating in after school and weekend
  recreational activities will not be involved in
  any fights or commit any crimes.
• Verification School referrals and police
  records at the end of each semester by the
  Program Administrator.
  

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Milestones

• The essential steps the youth must complete to
  successfully reach the targets.
  
• They are based on the participants efforts and
  activities.
  
• To establish
• List each step that must occur in order for the
  project to achieve the targets listed.
  
• Determine level of participation required for
  each step.
  
• Include timeline of start and end dates for each
  step. (Broken down quarterly)
  

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Construction Milestones Example
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Programming Milestones Example
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Past Projects

• Describe 2 projects
• Past YOP projects or other similar projects
• What were the outcomes of these projects? How
  did your organization affect these outcomes?
  
• Were you successful in meeting performance
  targets and fundraising goals? If not, what did
  you learn from this experience?
  

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Key Individuals

• The people with the most responsibility for
  making the project successful and connecting to
  youth.
  
• Energy Does this person demonstrate the ability
  to generate enthusiasm for the project among
  youth, staff, and the community? Can they engage
  youth and keep them engaged in the project?
• Capacity The level of skill and knowledge each
  key individual has in their position.
  
• Commitment - Do the key individuals have a
  personal stake in the program? Do they have a
  commitment to stay with the project?
  

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Fundraising Plan

• Overall plan
• Who is involved with fundraising?
• Identify marketing targets
• Fundraising milestones

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YOP Budget

• Organizations may request funding for capital
  and/or operational costs.
  
• Budget is designed by the applicant based upon
  project needs.
  
• Budget must be tied directly to the project
  activities and outcomes.
  
• Donations may only be accepted for items included
  in the approved budget.
  
• Maximum budget is 500,000, 250,000 in tax
  credits
  

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Budget Explanation

• Explain each line item and how each
  relates/contributes to the project and its
  outcomes
  
• Justification
• Other sources of funding
• - Include pending applications
• - Include amounts/expenses these monies will pay

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Sustaining the project

• Discuss in detail how your project will continue
  to function after the YOP fundraising period is
  complete.
  
• How would the project continue without any future
  support from YOP?
  
• Discuss funding diversification

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Attachments

• ACurrent Members of the Board, Council, or
• Commission
• BLetters of Support
• 1 Local Government Endorsement
• 3 General Letters
• CSite Control Document
• Needed for proposals with property acquisition,
  construction and renovation
  
• DMap(s) of Project Area and Location
• Should clearly show the boundaries your
  organization serves.
  
• Should show the specific location of your
  headquarters and where specific project
  activities will take place.
  

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If Approved

• Quarterly reports are required for the duration
  of the fundraising period.
  
• A final report must be submitted within 6 months
  after the fundraising period ends.
  
• An independent audit is required if the
  organization utilizes 25,000 or more in tax
  credits.

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If Approved Continued

• Record Keeping
• YOP participating organizations must maintain a
  record of the amount of tax credits sold.
  
• All monies accepted through YOP must be placed in
  an insured Missouri bank account.
  
• Funds raised through YOP must be tracked
  separately from other organizational funds.
  
• Verification of in-kind donations must be
  maintained.
  
• YOP organizations must maintain all program
  records for a period of five years, available to
  DED/YOP upon request.
  

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If Approved (continued)

• Changes to the approved project must be submitted
  in writing for consideration.
  
• - Budget Amendments
• - Project Extensions
• - Performance Targets

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If Approved (continued)

• DED can recapture tax credits if
• At mid-point of the fundraising period the agency
  cannot show evidence that the remaining credits
  will be utilized.
  
• The agency is unable to complete the YOP project
  as agreed upon with DED.
  
• The agency fails to comply with the provisions of
  the agreement.
  

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Contributions

• Eligible Contributors
• - Individuals, Corporations, and Businesses
  with
  
• Missouri income tax liability.
• Percentage of Tax Credits
• 50 - Monetary contribution, as well as stocks
  and bonds contributions
  
• 30 - Property contributions including
  materials, supplies, equipment and real estate.
  
• 50 - Wages paid to an intern or apprentice
  participating in an approved employment,
  internship, or apprenticeship project in business
  or trades for persons less than twenty years of
  age.

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Eligible Contributors
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Eligible Contributors Cont.
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Restrictions on Contributions

• Contributions must be made directly to the
  administering organization.
  
• Donations must be made during the fundraising
  period.
  
• Contributions of labor or professional services
  do not qualify for YOP tax credits.
  
• Non-cash contributions qualify only if the
  contributed goods are needed specifically to
  carry out project activities covered by the YOP
  agreement and are included in the approved
  budget.
• Note See YOP application and instructions
  booklet for additional
  
• restrictions.

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Tax Credit Application Process

• Tax Credit Application Form
• Donor fills out top part of form, signs
  notarizes
  
• Project Director fills out the second section
• Mail to YOP
• Certification
• Claim on tax return
• Sent directly to donor and Dept. of Revenue

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YOP Contact Information

• Address Youth Opportunities Program
• MO Department of Economic Development
• P.O. Box 118, 301 W. High St. Rm 770
• Jefferson City, MO 65102
• Phone [phone]
• Fax [phone]
• Email YOP_at_ded.mo.gov
• Website http//www.ded.mo.gov/cd/YOP.htm
• Staff Brenda Horstman, Manager
• Kim Baughman, Application Reviewer
• Peggy Robinson, Tax Credit Processing