Families First Coronavirus Response Act (FFCRA) Update

As cases in our area increase the likelihood of one of your staff being impacted by the Coronavirus is inevitable.  With these increases in cases comes the need to refresh ourselves on the Families First Coronavirus Response Act (FFCRA).

The Department of Labor’s Families First Coronavirus Response Act (FFCRA) provides your staff with paid emergency sick leave and the Extended FMLA (EFMLA).  As a reminder the FFCRA affects employers with fewer than 500 employees and was implemented on April 1, 2020 and is set to expire on December 31, 2020.

Recently the Department of Labor announced some updated guidance on a few aspects of the FFCRA.

  • Reaffirmed that employees may take FFCRA leave only when work is actually available to them.  If you must close your business because of the virus and work isn’t available for your staff to perform, they do not qualify for FFCRA leave.
  • Reaffirm that employees must have their employer’s approval to take intermittent FFCRA leave.  The employer and employee should come to an agreement about the leave they are wanting to take.
  • Revise the definition of “health care provider” to include “only employees who meet the definition of that term under the Family and Medical Leave Act regulations or who are employed to provide diagnostic services, preventative services, treatment services or other services that are integrated with and necessary to the provision of patient care which, if not provided, would adversely impact patient care.”
  • Clarify that employees must provide employers with documentation as soon as possible supporting their need for FFCRA leave.  This changed from needing to provide documentation before leave is taken.  It is essential to get documentation from your employees.

To read my original article about the FFCRA leave click on the link, https://www.ktllp.cpa/families-first-coronavirus-response-act/.

October 14, 2020

SD Small Business Grants Program Overview

The SD Governor’s Office of Economic Development will be conducting a program overview via a Zoom call tomorrow afternoon (Tuesday, October 13th at 3:00 p.m. MDT) for business owners that would like to participate. The link to this call is below.  There is a 1000 person limit.  If you are unable to attend or cannot access the call, the program overview will be recorded and available for viewing at https://covid.sd.gov/smallbusiness-healthcare-grants.aspx.

As a reminder, applications will open tomorrow for the new small business grant programs using CRF dollars.

Time: Oct 13, 2020 04:00 PM Central Time (US and Canada)

Join Zoom Meeting

https://zoom.us/j/96965283723?pwd=V3h1dG5wOHZFWVpaclNBY21VNlF0QT09

Meeting ID: 969 6528 3723

Passcode: 029603

Mobile

Call In Number: 1-346-248-7799

Meeting Id: 96965283723

October 12, 2020

Election Year Reminder

Be careful not to support or oppose a specific candidate, or you will be in danger of losing your tax-exempt status! The IRS strictly prohibits 501(c)(3) nonprofit organizations from participating directly or indirectly in any political campaign on behalf or (or in opposition to) any candidate for elective public office.  With political issues being a heated environment, people supporting an opposing point of view are often the ones reporting you to the IRS.  Even if you do not lose your tax exempt status, the IRS may impose excise taxes.

Some examples that the IRS has found to violate the prohibition on political campaigning include:

  • inviting one political candidate to make a campaign speech at an event hosted by the organization
  • using the organization’s funds to publish materials that support (or oppose) a candidate
  • donating money from the organization to a political candidate
  • any statements by the organization’s executive director, in his or her official capacity, that support a candidate
  • criticizing or supporting a candidate on the organization’s website
  • inviting one candidate to speak at a well-publicized and well-attended event, and inviting the other candidate to speak at a lesser function.
  • inviting all candidates to speak at an event, but arranging the speaking event or choosing the questions in such a way that it is obvious the organization favors one candidate over the others
  • conducting a “get out the vote” telephone drive in a partisan manner by selecting caller responses for further follow-up based on candidates preference, and
  • using the organization’s website to link to only one candidate’s profile.

Some good news is you can continue to educate voters in a nonpartisan manner such as holding public forums or debates that don’t show bias toward any candidate, publishing voter education guides, and advocating for issues important to your organization without linking those issues to a specific candidate as long as these activities fulfill your exempt purpose. 

Remind your employees, executives, board members, and volunteers that while working in an official capacity and/or representing the organization, they should refrain from any oral or written support (including social media comments) of a specific political party or candidate.  Feel free to contact Ketel Thorstenson, LLP if you any concerns regarding political campaigning.

October 9, 2020

Giving Feedback During a Pandemic

Providing good consistent feedback is essential for an employee’s growth and continued improvement in their career.  However, as it turns out, most supervisors don’t like to give feedback.  It can be difficult to put the right words together to tell someone they aren’t meeting our expectations and most of us don’t want to hurt their feelings, or worse, have them quit because of the feedback. 

Now throw a pandemic into the situation; tensions may already be high, staff are stressed, and worried about all the uncertainty in their lives.  But feedback shouldn’t be set aside during times like these.  Even more consistent feedback will help staff feel they are being communicated with and may help them feel less overwhelmed.  Feedback is always important and can provide a sense of normalcy for staff. 

Here are a few tips when providing feedback.

  • Look for opportunities to provide in the moment feedback.  Don’t wait until your annual review to address an issue of not meeting expectations or to let someone know they are doing a great job, do it right away. 
  • Focus on the behavior not the individual.  Don’t make assumptions about the staff member and why these behaviors are happening.  Have a conversation about the behavior versus lecturing them about what isn’t being done correctly.
  • Provide specifics.  This works for both constructive and positive feedback.  If I don’t know what I did well, I don’t know what to continue.  Likewise, if I don’t know what I didn’t do well, I don’t know what to change.
  • If you are limiting your in-person interactions with co-workers, don’t rely solely on email, pick up the phone or, even better, schedule a virtual meeting.  These more personal interactions will help staff feel connected and valued.
  • If you have staff working from home, schedule a regular “virtual-touch” base meeting in order to stay connected.  During these meetings provide feedback and let the employee know how they are doing.
  • Remember to have some compassion.  Your employees are trying to navigate the new way of doing things and may need a little more assistance or time to get things right.  This doesn’t mean you need to throw your expectations out the window; instead let the employee know what your expectations are and then help them figure out the best way to achieve it.

September 25, 2020

Governor Noem Outlines Framework for $400 Million in CARES Act Funding for South Dakota Small Businesses

From SD State News at https://news.sd.gov/Default.aspx

PIERRE, S.D. – Governor Kristi Noem laid out a framework for up to $400 million in Coronavirus Relief Funds (CRF) to assist South Dakota’s small businesses negatively impacted by the COVID-19 pandemic.

“South Dakota is in a good spot as we rebound from COVID-19, but some of our small businesses were still hurt by this pandemic,” said Governor Noem. “These folks are the lifeblood of our communities and economy. When I asked folks to adjust their way of life to help us flatten the curve, South Dakotans exercised their personal responsibility and responded. That adjustment significantly impacted the day-to-day operations, customer traffic, and supply chains of a number of small business owners across our state. It’s my hope that this proposal will help folks stay open and overcome the unprecedented times we’ve faced these last several months. I’m looking forward to discussing it with the legislature.”

Under Governor Noem’s proposal, businesses would qualify for this grant if they are located in South Dakota, have at least $50,000 in gross revenue in 2019, and have had a reduction in business of at least 25% between March and May as a result of COVID-19. The calculation for “reduction in business” can be found here.

The proposed application period for the program would open on October 12 and close on October 23. Grants would be rewarded once all applications are received. Following the initial reward period, a second allocation of funds would be considered if additional funds are still available. Under current federal law, all funds must be distributed by December 30, 2020.  Grants would be awarded up to $100,000 per qualifying business.

September 22, 2020

Virtual Career Fair Tips

It’s that time of year again, fall recruitment!  While we will miss seeing everyone on campus, we are looking forward to all the virtual career fairs we will be attending.  In many ways the virtual career fair will mirror those of the traditional in-person events. You’ll still want to do your research on the companies, follow-up with those you are most interested in, and apply via your school’s website for any open positions.  However, there are a few things to keep in mind when attending a virtual career fair.

  1. Test Your Technology.  If you can, test your technology beforehand.  You want to make sure you don’t miss-out on the event.  Log into the system and make sure you understand how it all works.
  2. Dress Professionally.  Even though you won’t be in person you’ll still want to dress like you are.  It’s a great first impression and can give you the confidence you’ll need to stand out.
  3. Find a Quiet Spot.  Eliminating distractions and extra background noise is key.  It’ll keep you focused, and you won’t stand out for the wrong reasons. 
  4. Have a Neutral Background.  Ensure what is behind you is appropriate.  Pick a blank wall or at least remove some of the clutter from behind you.  You want the recruiter to be focus on you and not what’s behind you.
  5. Arrive on Time.  Don’t show up late to a group session or your individual sessions.  If you aren’t going to make it reach out to the recruiter beforehand to reschedule.
  6. Stay Focused.  Staying focused on a virtual career fair can be tough.  To help maintain focus remove distractions, shut off any notifications on your computer/phone that might distract you, and take notes in order to stay engaged.
  7. Ask Questions.  There will be opportunities to ask questions.  It may seem odd doing this virtually but ask anyway.  The recruiters will remember those who spoke up.
September 8, 2020

Mental Health and Your Organization

The daily news about and change due to COVID-19 has and will continue to be stressful for everyone. Anxiety about a new disease, the health and safety of our families, and the uncertainty of what could happen is overwhelming.  Adding to this the increased feeling of separation and loneliness due to social distancing.  An already stressful situation can become even more overwhelming.  According to a Center for Disease Control and Prevention survey conducted at the end of June 2020 31% of U.S. adults reported struggling with anxiety and depression symptoms.  This number is expected to increase as we enter into fall.

As employers there are things you can do to help your staff manage their mental health.

  • Communicate, communicate, communicate.  One of the main causes of anxiety among your employees is uncertainty.  Not knowing what is going to happen to them or their family can cause great stress.  To help staff manage this anxiety an organization should provide solid consistent communication. 

    If you are going to be making changing, communicate this as soon as you can in order to give your staff time to adjust to the change.  Change is tough but having the opportunity to think it through and understand it before it is implemented can ease the pain.
  • Keep an eye out for burnout.  Your staff are overloaded by all the things they have to deal with, health concerns, workload, family issues, and constant fear.  So, give them the opportunity to disconnect from work.  Encourage vacations where they can unplug, give them time to take a break during the day to walk around the block, and encourage them to connect with their family and friends.

    Also make sure you and your supervisors are aware of the signs of burnout: irritability, change in mood, inability to complete tasks or concentrate, forgetting important details or tasks, and cynicism.
  • Make time to talk with your staff.  Go beyond the everyday business conversations, ask them how things are going.  Encourage them to be honest with you on how they are feeling, do they feel overwhelmed or stressed?  Let them know they aren’t alone and that many are feeling anxious and that it is ok to ask for help.

    Avoid the drive-by conversations.  Make sure you have time to talk, schedule it into your day and try to talk with each staff member on a regular basis.
  • Be compassionate and understanding.  One major stressor this fall will be the re-start of the school year.  Parents will need help making the adjustment to their school’s back to school plan.  They’ll need to figure out how they are going to juggle virtual learning, revised school weeks, and their job.  It is going to take time, so when you can, be flexible.

  • Be the example.  If you don’t take care of yourself, your staff aren’t going to feel they can take care of themselves.  When you can, take that vacation, work that flexible schedule, and ask for help.

  • Provide them with resources.  If you have an Employee Assistance Program (EAP) make sure staff know how to access it.  Make sure staff are aware of what mental health services are covered under your health insurance or other insurances. Both the U.S. Department of Health and Human Services and the Center for Disease Control and Prevention have a wealth of mental health resources.

Taking care of your employees (and yourself) is important, find ways to help them stay healthy both physically and mentally.  We’ll get through this together.

September 3, 2020

Travel Reimbursement Policies for Nonprofit and Governmental Agencies

Nonprofit and governmental agencies are challenged with maintaining and managing travel policies and procedures.  Establishing a well-defined travel policy, communicating this policy to employees, and consistently applying this policy across your organization will help to lessen the headaches associated with such transactions.  According to a report by the Association of Certified Fraud Examiners, 14 percent of all asset misappropriation schemes were through expense reimbursement.  That percentage is even higher for nonprofit organizations, jumping up to 25 percent.  Seeing these statistics should light your fire to design proper policies and procedures for travel expense reimbursement.

Many variables should be considered when preparing your travel policy.  A great resource is the IRS Publication 463 that is updated each year.  This is an excellent starting point for any travel policy as it includes many best practices and it accounts for tax repercussions of travel reimbursements.  A travel reimbursement policy should define who it applies to and when.  The policy could apply to employees, board members, volunteers, and contractors.  One of the most important items for a solid travel policy is the type of documents required and when the documents are to be turned in for reimbursement.  Obtaining proper adequate documentation can be challenging.  However, with a well-defined travel policy, such challenges will be avoided.  Essentially, you are looking for supporting documentation that will prove the travel reimbursement is a valid expense to your organization.  The policy should address all travel expense possibilities such as airline travel, hotel stays, lodging, transportation, meals and entertainment, and what defines a non-reimbursable expense.

One tricky aspect common among organizations is issuing travel advances.  If an employee plans to travel, instead of issuing them a company credit card or reimbursing the employee when they return, the organization may estimate the costs to complete the trip and issue them funds upfront.  Travel advances can be handled in different ways, but the most important point is to lay out the expectations in the travel reimbursement policy and to complete the tracking of advances once employees return.  You may want to only issue a portion of the advance prior to their trip, and then reimburse the employee for the remainder when they provide supporting documentation.  If a travel advance is issued for more than the trip costs, or if the employee fails to supply documentation, make sure the policy describes what action will be taken to recoup those funds from the employee.

Once the polished travel reimbursement policy addresses all possible aspects for your organization, the final step is to have it approved by management or the board of directors.  It should then be included in an employee handbook or other such documents, which should be offered to employees annually, or when significant changes are made, so everyone is on the same page.  To minimize confrontation sometimes associated with travel reimbursements, the people in charge of administering the reimbursement should apply it consistently across the organization and be able to refer directly to the organization’s travel expense reimbursement policy.

Having a clear and effective travel reimbursement policy in place keeps people accountable, ensures the organization’s compliance with all legal and regulatory requirements, and could potentially save your organization money.

September 3, 2020

Cooking With DJ

Cooking is my favorite hobby and it’s so rewarding because you can share the outcome with everyone.  Now that nicer weather is here, it is the perfect time to go outside and tend to your garden or make use of the fresh summer produce currently available.  Here is one of my favorite summer recipes that brings vibrant colors and flavors together for an easy meal.

Chicken Pesto Pasta – serves 4

1 lb chicken breasts

2 cloves garlic, minced

1 tbsp olive oil

1 bundle asparagus, roughly 15 spears

½ cup roasted cherry tomatoes or sundried tomatoes (see Ingredient Note)

8 oz penne pasta

1 cup reserved pasta water

1 ½ cups Pesto Sauce – store bought or homemade (see recipe below)

Salt and pepper to taste

For the pesto sauce:

1 cup fresh basil leaves

1 cup spinach leaves

2 cloves garlic

½ cup roasted nuts (see Ingredient Note)

½ cup parmesan cheese

Salt to taste

1/3 cup olive oil

1.  To make the pesto sauce, add the basil, spinach, garlic, roasted nuts, parmesan cheese, and salt to a blender or food processor and blend until finely chopped.  Then, on low speed, slowly drizzle in olive oil until all ingredients combine and sauce forms.  You can add water or chicken stock to loosen the mixture, if necessary.  (You can make this sauce ahead of time and keep it in the refrigerator or even the freezer until ready to use)

2.  Remove woody ends of asparagus and discard.  Season asparagus and chicken with salt and pepper and grill for approximately 10 minutes, or until asparagus is lightly charred and chicken reaches an internal temp of 165 degrees. Once off the grill, cut chicken into bite-sized pieces and asparagus spears into ¼ inch pieces. 

3. Bring 1 gallon of water and 2 tbsp salt to a boil in a large pot and cook penne pasta according to instructions on box or until al dente.  Reserve 1 cup of pasta water, and then drain.

4.  Combine the minced garlic, olive oil, grilled chicken, grilled asparagus, and roasted tomatoes together in a large pot and cook over medium heat for just a few minutes.  Add the pasta, reserved pasta water, and pesto sauce and mix everything together.  Season with salt and pepper to taste.

5. Top with parmesan cheese and enjoy!

Ingredient Notes:

Roasting cherry tomatoes is as easy as putting them on a skewer and throwing them on a grill until lightly charred.  This enhances their sweetness, which perfectly balances this dish.

You may use the traditional pine nuts for this sauce, or you could also use almonds or walnuts as well.  It is absolutely essential to roast your nuts prior to blending as it releases the natural oils of the nuts and gives the pesto sauce a more robust flavor.  Do this by spreading them out on a baking tray in a single layer, and roast in the oven at 425 degrees for 12 minutes or until fragrant.

August 5, 2020

WY Relief Fund to Offer More Funding

The Wyoming Business Council is set to open the next wave of COVID-19 funding for small businesses and nonprofits impacted by the pandemic on Aug. 4.

Eligible businesses and nonprofits can apply for both the Relief Fund and the Mitigation Fund but applicants cannot apply more than one time per fund. Businesses that received a stipend from the Interruption Fund can also apply for these next funds. Recipients are not required to pay back the funds; however, all funds received through the COVID-19 Business Relief Program are considered taxable income.

Click the link below to the Wyoming Business Council site with the Relief Fund details including: application details, eligibility explanation, example scenarios, FAQs, calculating worksheets, and a glossary.

https://www.wyobizrelief.org/relief-fund

Remember, our experienced CPAs in our Gillette Office are available to assist with any questions or concerns.

July 31, 2020