CDFI Program and NMTC Program Annual Report including CIIS

FINAL FY 2013 Allocatee TLR Data Point Guidance

CDFI Program and NMTC Program Annual Report including CIIS

OMB: 1559-0027

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FY 2013
Allocatee Transaction Level Report: Data Point
Guidance
CIIS 11.0
August 23, 2013

TABLE OF CONTENTS
FY 2013 ALLOCATEE TRANSACTION LEVEL REPORT: DATA POINT GUIDANCE ............................... 3
WHICH LOANS AND INVESTMENTS TO INCLUDE IN THE TLR .............................................................. 3
QUICKSTART INSTRUCTIONS ................................................................................................................... 3
TLR “PROJECT” GUIDANCE ....................................................................................................................... 4
MULTI-CDE PROJECTS .............................................................................................................................. 4
ADDITIONAL CIIS 11.0 CHANGES .............................................................................................................. 5
UNDERSTANDING THE DATA POINT BOXES .......................................................................................... 5
PROJECT & FINANCIAL NOTE IDENTIFIERS............................................................................................ 8
FINANCIAL NOTES DATA ........................................................................................................................... 9
FINANCIAL NOTE DATA POINTS: TERMS................................................................................................. 9
FINANCIAL NOTE DATA POINTS: BETTER RATES & TERMS ............................................................... 19
FINANCIAL NOTE DATA POINTS: REPORTING PERIOD ACTIVITY...................................................... 26
PROJECT DATA ......................................................................................................................................... 31
PROJECT DATA POINTS: TOTAL PROJECT COST ................................................................................ 31
PROJECT DATA POINTS: UNDERWRITING CRITERIA .......................................................................... 33
PROJECT DATA POINTS: INVESTEE PROFILE ...................................................................................... 34
ADDRESSES .............................................................................................................................................. 40
PROJECT DATA POINTS: INVESTEE ADDRESS .................................................................................... 43
PROJECT DATA POINTS: PROJECT ADDRESS ..................................................................................... 44
PROJECT DATA POINTS: OUTCOMES ................................................................................................... 45
PROJECT DATA POINTS: NMTC PROGRAM CRITERIA ........................................................................ 53
PROJECT DATA POINTS: BETTER RATES & TERMS ............................................................................ 59
PROJECT DATA POINTS: AREAS OF HIGHER DISTRESS .................................................................... 64

FY 2013 Allocatee Transaction Level Report: Data Point Guidance

FY 2013 Allocatee Transaction Level Report: Data Point Guidance
This document provides guidance for the Allocatee’s Fiscal Year (FY) 2013 Transaction Level
Report (TLR) data points.
The FY 2013 version of CIIS is CIIS 11.0

Which Loans and Investments to Include in the TLR
The reporting period for the FY 2013 TLR is the Allocatee's fiscal year ending in 2013. The TLR
should include any loans, investments, and advance purchase commitments made by the
Allocatee and any Sub-Allocatee(s) that were:
 Funded by Qualified Equity Investments (QEIs) and
 Outstanding at any time during the reporting period.
Include:
 Transactions that were submitted in the previous reporting period with a Transaction Status
= “Active”;
 Loans to and Investments in other CDEs;
 Loans to and investments in Qualified Active Low-Income Community Businesses
(QALICBs); and
 Advance Purchase Commitments (categorized and reported as “QALICBs” in the TLR).
If the Allocatee is providing a loan to or an investment in another CDE, report the details of both
the loan to or investment in the CDE as well as the details of the resulting funding to a
QALICB(s). In other words, for each investment in a CDE, the Allocatee must report a minimum
of two transactions: (1) The investment in the CDE and (2) the resulting loan or investment in
the QALICB(s). The two transactions may occur during different reporting periods.
Exclude (the following are reported in the Institution Level Report (ILR)):
 Loan purchases (except advance purchase commitments);
 Financial Counseling and Other Services (FCOS); and
 Transfers of Allocation to Sub-Allocatee(s).
All data must be reported as of the reporting period end date unless otherwise noted.
Some of the TLR data points are not static from reporting period-to-reporting period
(Disbursements, Principal Balance Outstanding, etc.). The appropriate response may change
from day-to-day in the CDE’s system. Please respond “as of” the reporting period end date.
For example, for each loan, report the principal balance outstanding and number of days
delinquent on the last day of the reporting period.

QuickStart Instructions
The new “QuickStart” Instructions include basic information about CIIS 11.0 in an Excel
spreadsheet. The QuickStart contains summary information that users can sort by topic.
Definitions for the columns can be found on the second worksheet. The QuickStart identifies the
following for all CIIS 11.0 data points:
 New data points;
 Project v. Financial Note data points (see below);
 Mandatory data points;
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




Conditionally required data points (including conditional requirements);
Compliance data points;
Data points that are specific to Transaction Type, Purpose, Borrower/Investee Type, QLICI
Type, and Special Purpose Entities; and
Special Instructions.

The QuickStart is a supplement to this guidance and are available at
www.cdfifund.gov/what_we_do/ciis.asp.

TLR “Project” Guidance
Many Allocatees are financing single Projects with more than one Financial Note (e.g., loan, line
of credit, or equity investment). Allocatees will now be able to report which Financial Notes
belong to a single Project. The Fund requires that each Financial Note that finances a single
project have the same:
 Borrower (indicated by Client ID);
 Investee Address;
 Project Address or set of Project Addresses; and
 Total Project Cost.
Financial Note vs. Project-Level Data Points
In CIIS 11.0, each data point is designated as either Financial Note-level data or Project-level
data. This designation is noted in the following guidance.
Entering FINANCIAL NOTE Data
As in past years, users will be required to enter/upload every Financial Note and the pertinent
Financial Note-level data in CIIS. Financial Notes are identified by the unique “Originator
Transaction ID.”
Entering PROJECT Data
Users will enter/upload a “Project Number” for each Project. CIIS will require the user to
associate one or more “Originator Transaction IDs” with each “Project Number.” The Projectlevel data will only need to be entered one time in CIIS for each Project, regardless of the
number of associated Financial Notes. (Some organizations may have only one Financial Note
for each Project.) The "TLR System Instructions" (www.cdfifund.gov/what_we_do/ciis.asp)
provide more technical information regarding entering/uploading data.

Multi-CDE Projects
Many CDEs are financing Projects in conjunction with other CDEs. Organizations will now be
able to report which Projects were financed by multiple CDEs. Organizations can create a
Multi-CDE Project Number by selecting the Multi-CDE Project link under the TLR menu of the
CIIS Homepage. After selecting the link, follow the steps and CIIS will generate the Multi-CDE
Project Number. The Multi-CDE Project Number can be entered in column B of the CDE TLR
Projects tab.

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Additional CIIS 11.0 Changes
New Data Points
 CIIS 11.0 does not include any new data points that were not present in the previous
version.
Changes to Existing Data Points
 “Special Purpose Entity” has been added to the list of acceptable responses for QALICB
Type.
 “None” has been removed from the list of acceptable responses for “Equity-Like
Features.
 Updates have been made to the definitions for the “Purpose” field.
 The maximum amount for Non-Real Estate Micro Enterprise loans has been updated to
$50,000.

Understanding the Data Point Boxes
Example 1:
PRJ:
BH

Related Entity
In accordance with section 3.2 of the Allocation Agreement, report “Yes” if the investee (entity
receiving the financing) is a related entity. For more information on related entities, see question
#37 found in "2011 NMTC Allocation Application Q & A Document" on the Fund's website. CDE
Allocatees should refer to IRC § 267(b) and 707(b) (1) and consult their own tax advisors for
more information about the definition of a related entity.
MANDATORY DATA FIELD
COMPLIANCE
Crosswalk Values / Definitions

YES

Yes

Example 2:
N-I:
P

Interest Rate
For each loan and line of credit, report the interest rate in effect at the reporting period end. If
the Financial Note was paid off during the reporting period, report the interest rate at the time of
the pay off.
Enter the percentage as a whole number (e.g. if the Interest Rate is 2.0%, enter “2.0”).
Transaction Type =
CONDITIONALLY REQUIRED IF:
• Term Loan
• Line of Credit
• Debt with Equity
Reject If:
Transaction Type = Equity Investment
Annual Update Required
Excel Data Format

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Numeric (3 decimal places)
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Example 3:
N-I:
V

Date First Payment Due
If applicable, report the date the first loan payment is due.
• Include interest only payments.
Excel Data Format

MM/DD/YYYY

Financial Note-Level or Project-Level Data Points
 Data points that are collected on the Financial Note-level are located on the “NotesInvestments” sheet (indicated by “N-I” in the Excel Column) or the “Disbursements” sheet
(indicated by “Disb” in the Excel Column) of the Excel Template.
 Data points that are collected on the Project-level are located on the “Project” sheet
(indicated by “PRJ” in the Excel Column) or the “Address” sheet (indicated by “Add” in the
Excel Column) of the Excel Template.
Excel Column
The Excel Column is found in the second row to the left of the Data Point Box. The Excel
Column refers to the sheet and column where a data point is located in the Excel Template.
The Excel Column is provided for referring, searching, and ordering data points.
 Example 1: “Related Entity” data point is located at PRJ: BH, or Column BH of the “Project”
sheet.
 Example 2: “Interest Rate” data point is located at N-I: P, or Column P of the “NotesInvestments” sheet.
NEW
“NEW” appears below the Excel column for any data points that are new in CIIS 11.0.
Data Point Name
The Data Point Name is indicated in Bold in the first row of the data point box.
 Example 1: Data Point Name is “Related Entity.”
Guidance
Guidance for each data point is provided directly below the Data Point Name.

Mandatory, Conditionally Required, and Optional Data Fields
Mandatory data points must be reported for every Financial Note or Project. CIIS will not
validate transactions that do not include the Mandatory data points.
 Mandatory data points are indicated by “MANDATORY DATA FIELD” and double bold
borders around the Data Point Box (as in the Example 1).
 The Online entry system displays
next to Mandatory fields.
Conditionally Required If data points must be reported for a Financial Note or Project if the
noted conditions apply.
 Conditionally Required If data points are indicated by “CONDITIONALLY REQUIRED IF”
and a single bold border around the Data Point Box (as in Example 2).
 Example 2: If the Transaction Type for the Financial Note is Term Loan, Line of Credit, or
Debt with Equity, the user must provide a valid response to Interest Rate.
Users are not required to provide responses for Optional data points. Optional data points are
indicated by a single border around the data box (as in Example 3).
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Compliance Data Points
Compliance data points may be used to measure the Allocatee’s compliance with their
Allocation Agreement. Any field that may be used for compliance purposes for any Allocatee is
identified as a Compliance data point. Allocatees must refer to their specific Allocation
Agreement(s) to determine if the data point is relevant to their CDE’s compliance.
 Compliance data points are indicated by “COMPLIANCE” and blue shading (as in Example
1).
 The Online entry system displays a
next to Compliance fields.
Reject If
CIIS will generate and error message if a response is provided when a “Reject If” condition
applies. “Reject If” is intended to eliminate responses that do not make sense: for example,
providing an interest rate for an equity investment. When a “Reject If” condition applies, the
user should leave the response blank.
 Example 2: If the Financial Note is an Equity Investment, CIIS will not accept an Interest
Rate entry.

Validations
In order to certify and submit the TLR, the data must pass a number of validation rules.
Validation rules are provided in the data boxes.
Annual Update Required
CIIS requires users to update certain data points each year if they have changed since the
previous reporting period. These data points are noted with “Annual Update Required” in a
yellow box.
 Example 2: Users are expected to update the Interest Rate annually if the rate has
changed from the end of the previous reporting period.
Excel Data Format
The Excel Data Format describes the required format to upload the Excel Template. In general,
users should refer to the Excel Data Format to determine the type of data CIIS requires.
 Example 2: CIIS will accept numeric entries with up to three decimal places.

Crosswalk Values/ Definitions
The Crosswalk Values / Definitions provides the valid CIIS responses for data points that are
not numeric or open-ended text.
 Example 1: “Yes” and “No” are valid responses. CIIS will accept the values of “YES” and
“NO”.
 XML and Excel uploads: Values will be indicated in the Crosswalk.
 Manual Entry: Values appear in the dropdown menus.

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Project & Financial Note Identifiers
N-I:
A

Submitter Transmission ID
XML and Excel Template users may use the Submitter Transmission ID to distinguish multiple
data files uploaded to CIIS.
 XML Interface - Include a value for the SubmitterTransmissionId attribute in the
Transmission element.
 Excel Template - Report Submitter Transmission ID in the “Notes-Investments: A2” cell of
the Excel template.
 Manual data entry – Submitter Transmission ID is not relevant.
Excel Data Format
MM/DD/YYYY#

N-I:
B

Project Number
Assign a unique identifier to each Project. Project Number is used to link a Financial Note(s) to a
distinct Project and to track Projects across reporting periods.
 In the Excel Template, Project Number is Mandatory on multiple worksheets: NotesInvestments: B and Addresses: A.
MANDATORY DATA FIELD
 Each Project Number may only be used for one Project
Validations:
per reporting period.
 Allocatees MUST use the same Project Number for each
reporting period that a particular Project is submitted.
Excel Data Format
Numeric (8 digits)

N-I:
C

Originator Transaction ID
Assign a unique identifier to each Financial Note. The Originator Transaction ID is typically a loan
number or tracking number. The Originator Transaction ID is used to track Financial Notes
across reporting periods.
 In the Excel Template, Originator Transaction ID is Mandatory on multiple worksheets:
Notes-Investments: C and Disbursements: A.
MANDATORY DATA FIELD
 Each Originator Transaction ID may only be used for
Validations:
one Financial Note per reporting period.
 Allocatees MUST use the same Originator Transaction
ID for each reporting period that a particular Financial
Note is submitted.
Excel Data Format
Text (20 characters)

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Financial Notes Data
Financial Note Data Points: Terms
N-I:
D

Date Originated
Report the date that a legally binding note has been signed by the borrower/investee in favor of
the lender/investor.
MANDATORY DATA FIELD
 Date Originated > Date First Payment Due
Reject If:
 Date Originated > Current Date
Excel Data Format

N-I:
E

MM/DD/YYYY

Original Loan/Investment Amount
Report the amount of the loan/investment.
 For equity investments, if an upward adjuster is used during the reporting period, update the
Original Loan/Investment Amount.
MANDATORY DATA FIELD
Reject If:

Purpose = Microenterprise, and Original Loan/Investment
Amount > $50,000

Annual Update Required
Excel Data Format
N-I:
F

Numeric

Refinancing
Report whether the loan/investment is a new origination or a refinance of an existing
loan/investment with QEI funds.
MANDATORY DATA FIELD
NEWORIGINATION
New Origination
Crosswalk Values / Definitions
REFINANCEALLOC
REFINANCEUNAFF

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Refinance of Allocatee (or
Affiliate) Loan/Investment
Refinance of Un-Affiliated Third
Party Loan/Investment

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N-I:
G

Purpose
Identify the primary purpose of the Financial Note. If there are multiple purposes (for example, a
loan funding both the purchase of a fixed asset and a facility improvement), select the purpose
with the largest percent of the transaction. Classify loans/investments in CDEs as “Other”.
MANDATORY DATA FIELD
BUSINESS
Crosswalk Values /
Non - Real Estate - Business
Definitions
 Financing to for-profit and nonprofit businesses
with more than five employees or in an amount
greater than $50,000 for a purpose that is not
connected to the development (including
construction of new facilities and
rehabilitation/enhancement of existing
facilities), management, or leasing of real
estate.
MICRO
Non - Real Estate - Microenterprise
Financing to a for-profit or non-profit enterprise
that has five or fewer employees (including the
proprietor) with an amount no more than
$50,000 for a purpose that is not connected to the
development (including construction of new
facilities and rehabilitation/enhancement of
existing facilities), management, or leasing of real
estate.

RECOCOM
Real Estate –
Construction/Permanent/Acquisition w/o Rehab
– Commercial
 Financial Note is for: 1) predevelopment
financing; 2) construction or permanent
financing; or 3) acquisition without
rehabilitation of office, retail, manufacturing, or
community facility space.
 Include mixed-use real estate that combines
both commercial and residential use.
RECOMULTI
Real Estate – Construction–Housing-Multi
Family
 Financial Notes is for predevelopment
financing, or construction of multifamily
housing.
RECOSINGLE
Real Estate – Construction–Housing-Single
Family
 Financial Note is for predevelopment financing,
or construction of single family housing.
RERHCOM
Real Estate–Rehabilitation–Commercial
 Financing is to rehabilitate office, retail,
manufacturing, or community facility space.
Financial Note may include acquisition costs.
 Include mixed-use real estate that combines
both commercial and residential uses.
 Exclude acquisitions without rehabilitation.
RERHMULTI
Real Estate – Rehabilitation–Housing - Multi

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Family
 Financing is to rehabilitate or acquire
multifamily housing.
RERHSINGLE

Real Estate – Rehabilitation – Housing -Single
Family
 Financing is to rehabilitate or acquire single
family housing.

OTHER

Other
 Financial Note purpose does not match any of
the purposes defined above.
Following is a diagram that shows the data points that must be completed if the purpose of the
transaction is “Real Estate – Construction/Permanent/Acquisition w/o Rehab – Commercial” or
“Real Estate – Rehab – Commercial”.

N-I:
H

Construction or Permanent Financing
If the Financial Note is financing the construction or acquisition of a commercial real estate
project, report whether the loan/investment is for construction or permanent financing.
Purpose = Real Estate –
CONDITIONALLY REQUIRED
Construction/Permanent/Acquisition w/o Rehab –
IF:
Commercial
Purpose NOT = Real Estate –
Reject If:
Construction/Permanent/Acquisition w/o Rehab –
Commercial
Crosswalk Values / Definitions
CONSTRUCTION
Construction
PERMANENT
BOTH

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Permanent
Both construction and permanent

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N-I:
I

Take-out or Acquisition Financing
If the Financial Note provides permanent financing of commercial real estate project, report
whether the loan/investment is for take-out or acquisition financing.
Construction or Permanent Financing =
CONDITIONALLY REQUIRED IF:
 Permanent financing
 Both construction and permanent
Reject If:
Construction or Permanent Financing = Construction
Crosswalk Values / Definitions

N-I:
J

TAKEOUT
ACQUISITION

Take-out financing
Acquisition without rehabilitation

Acquisition or Rehabilitation
If the Financial Note is financing the rehabilitation of a commercial real estate project, report
whether the loan/investment includes financing for the acquisition of the property.
CONDITIONALLY REQUIRED IF:
Purpose = Real Estate – Rehab – Commercial
ACQUISITIONREHAB
Acquisition and rehabilitation
Crosswalk Values / Definitions
REHABILITATION

Rehabilitation only

N-I:
K

Rehabilitation Amount
If the Financial Note is financing an acquisition and rehabilitation of a commercial property,
report the portion (in dollars) of the Original Loan/Investment Amount that was used for the
rehabilitation.
• Exclude leveraged dollars.
Acquisition or Rehabilitation = Acquisition and
CONDITIONALLY REQUIRED IF:
rehabilitation
 Rehab Amount > Original Loan/Investment Amount
Reject If:
 Acquisition or Rehabilitation = Rehabilitation only
 Acquisition or Rehabilitation = Acquisition and
Rehabilitation AND Rehabilitation Amount = 0
Numeric
Excel Data Format

N-I:
L

Loan Origination Fees
Report the total loan origination fees, including processing, credit report, and other fees. These
are fees paid by the CDE or QALICB, not fees paid by the QEI investor. Include fees for the
particular Financial Note reported.
• Exclude Points
Transaction Type =
CONDITIONALLY REQUIRED IF:
 Term Loan
 Line of Credit
 Debt with Equity
Loan Origination Fees > Original Loan/Investment
Reject If:
Amount
Excel Data Format

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Numeric (2 decimal places)

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N-I:
M

N-I:
N

Use of Loan Origination Fees
If Loan Origination Fees is greater than 0, report the use of loan origination fees for the Financial
Note.
Loan Origination Fees > 0 and Date Originated >
CONDITIONALLY REQUIRED IF:
12/31/2005
OPCOSTS
Allocatee’s Operating Costs
Crosswalk Values / Definitions
OTHERCDE
Other CDE’s Operating Costs
COMACTIVITY

Community Development Activities

OTHER

Other

TERM
EQTYINV
LOC
DEBTEQTY
OTHER

Term Loan
Equity Investment
Line of Credit
Debt with Equity
Other

Interest Rate at Origination
For each loan and line of credit, report the interest rate in effect at origination of the loan.
Enter the percentage as a whole number (e.g. if the Interest Rate at Origination
is 2.0%, enter “2.0”).
Date Originated is > 12/31/05 AND Transaction Type =
CONDITIONALLY REQUIRED IF:
 Term Loan
 Line of Credit
 Debt with Equity
Reject If:
Transaction Type = Equity Investment
Excel Data Format

N-I:
P

Parent’s Operating Costs

Transaction Type
Report the type of transaction or Financial Note.
MANDATORY DATA FIELD
Crosswalk Values / Definitions

N-I:
O

PARENT

Numeric (3 decimal places)

Interest Rate
For each loan and line of credit, report the interest rate in effect at the reporting period end. If
the Financial Note was paid off during the reporting period, report the interest rate at the time of
the pay off.
Enter the percentage as a whole number (e.g. if the Interest Rate is 2.0%, enter “2.0”).
Transaction Type =
CONDITIONALLY REQUIRED IF:
 Term Loan
 Line of Credit
 Debt with Equity
Reject If:
Transaction Type = Equity Investment
Annual Update Required
Excel Data Format

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N-I:
Q

Interest Type
For each loan and line of credit, report the type of interest.
Transaction Type =
CONDITIONALLY REQUIRED IF:
 Term Loan
 Line of Credit
 Debt with Equity
Reject If:
Transaction Type = Equity Investment
Crosswalk Values / Definitions

N-I:
R

Fixed

ADJ

Adjustable

Points
If applicable, report the points charged to the borrower at origination. (Points are upfront fees,
separate from interest, but designed to increase the overall yield to the lender.) One point is one
percent of the total principal amount of the loan. Report the points as a percentage of the
original loan amount. Include points for the particular Financial Note reported.
Transaction Type =
CONDITIONALLY REQUIRED IF:
 Term Loan
 Debt with Equity
Reject If:
Transaction Type = Equity Investment
Excel Data Format

N-I:
S

FIXED

Numeric (3 decimal places)

Amortization Type
For each loan and line of credit, report how the Financial Note is amortized.
Transaction Type =
CONDITIONALLY REQUIRED IF:
 Term Loan
 Line of Credit
 Debt with Equity
Reject If:
Transaction Type = Equity Investment
FULLAMORT
Fully Amortized
Crosswalk Values / Definitions
 Amortization schedule includes
both interest and principal
payments throughout the life of the
loan.
PARTAMORT
Partially Amortized
 Amortization schedule includes
some principal payments
throughout the life of the loan, with
a larger principal payment at
maturity.
NONAMORT
Non-Amortizing
 Amortization schedule includes
interest only payments with a
single principal payment at
maturity.
OTHER
Other

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N-I:
T

Period of Interest Only Payments (in months)
For each loan, report the number of interest only payments at the time of origination in months.
CONDITIONALLY REQUIRED IF:
Reject If:

Transaction Type = Term Loan
Period of Interest Only Payments (in months) > Term

Excel Data Format

Numeric

N-I:
U

Term (in months)
For each loan and line of credit, report the full term in months. Report the full term, not the
remaining term. If the loan was restructured during the reporting period and the loan term
changed, update the new loan term.
Transaction Type =
CONDITIONALLY REQUIRED IF:
 Term Loan
 Line of Credit
 Debt with Equity
Annual Update Required
Numeric
Excel Data Format

N-I:
V

Date First Payment Due
If applicable, report the date the first loan payment is due.
• Include interest only payments.
Excel Data Format

N-I:
W

MM/DD/YYYY

Guarantee
For each loan and line of credit, if any portion of the loan is guaranteed, report the source.
• Exclude performance guarantees.
Transaction Type =
CONDITIONALLY REQUIRED IF:
 Term Loan
 Line of Credit
 Debt with Equity
Reject If:
Transaction Type = Equity Investment
SBA
Small Business Administration (SBA)
Crosswalk Values / Definitions
USDA
OTHERGOV
PERSONAL
OTHER
NONE

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US Dept of Agriculture (USDA)
Other Federal Government Source
Personal Guarantee
Other
None

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N-I:
X

Lien Position
For each loan and line of credit, report the CDE’s lien position.
• If no other lender has priority over the CDE in the case of default, the lien position is first.
Report a loan with a shared first position as first.
• If another lender receives priority in the case of a default, the lien position is second.
• If more than one other lender receives priority, the lien position is "Other.”
Transaction Type =
CONDITIONALLY REQUIRED IF:
 Term Loan
 Line of Credit
 Debt with Equity
Reject If:
Transaction Type = Equity Investment
Crosswalk Values / Definitions

N-I:
Y

First
Second
Unsecured Debt
Other

Collateral Type
For each loan and line of credit, report the type of collateral pledged for the loan/investment.
Collateral is an asset pledged to a lender until a loan is repaid. If more than one type of
collateral was pledged, choose the option with the highest estimated value. Rents or leases
pledged as collateral should be included as “Receivables.”
Transaction Type =
CONDITIONALLY REQUIRED IF:
Term Loan
Line of Credit
Debt with Equity
Crosswalk Values / Definitions

N-I:
Z

FIRST
SECOND
UNSECURED
OTHER

RE
REOTHER
VEH
EQUIP
INVENTORY
REC
HOMEEQTY
OTHER
NONE

Real Estate
Other Real Estate
Vehicle
Equipment
Inventory
Receivables
Home Equity
Other
None

Collateral Value at Origination
For each loan and line of credit, estimate the fair value of the collateral at the time of origination.
CONDITIONALLY REQUIRED IF:

Transaction Type =
Term Loan
Line of Credit
Debt with Equity

Excel Data Format

Numeric

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N-I:
AA

Equity-Like Features
For debt with equity, report the type of equity-like feature. Equity-like features offer some upside
potential above the return of principal and interest. The equity-like feature, or “kicker,” can be
tied either to future revenues (royalties or participation agreements) or to equity (convertible debt
or debt with warrants), or may include an interest rate that adjusts based on the borrower’s
performance. If the loan has more than one equity-like feature, choose the one appearing first in
the loan agreement.
CONDITIONALLY REQUIRED IF:

Transaction Type = Debt with Equity
CONVDEBT
Convertible Debt
Loan agreement specifies an option
to convert all or part of the loan
amount to equity.

Crosswalk Values / Definitions
PERFINT

ROYALTIES

WARRANTS

OTHER

N-I:
AB

Performance–Based Interest Rate
Loan’s interest rate adjusts based on the
borrower’s performance.
Royalties
Loan has a royalty participation that
gives the investor the right to a
percentage of the borrower’s sales or
profits.
Warrants
Loan agreement gives the investor the
right to purchase the portfolio company’s
stock at a later date at a pre-negotiated
price.
Other
Loan agreement specifies an equity-like
feature not described above.

Equity Injection Amount
If applicable, report the equity injection amount provided by the investee/borrower. Equity
injection is an underwriting mechanism used to help borrowers who lack collateral to qualify for a
loan. The equity injection measures the amount of the borrower's own assets invested in the
business.
• Include both cash and non-cash injections.
Example 1: Down payment for a purchase mortgage.
Example 2: Value of machinery the borrower purchased for the financed project.
Excel Data Format

08/01/2013

Numeric

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FY 2013 Allocatee Transaction Level Report: Data Point Guidance
N-I:
AC

Advance Purchase Commitment
For financing to QALICBs, report whether the loan/investment is an advance purchase
commitment. CIIS treats advance purchases the same as loans/investments in QALICBS if the
CDE purchases the loan from the originator (whether or not the originator is a CDE) within 30
days after the date the originator makes the loan, and if at the time the loan was made, there is a
legally enforceable written agreement between the originator and the CDE which -- (A) Requires
the CDE to approve the making of the loan either directly or by imposing specific written loan
underwriting criteria; and (B) Requires the CDE to purchase the loan within 30 days after the
date the loan is made.)
QLICI Type = QALICB
CONDITIONALLY REQUIRED IF:
COMPLIANCE

N-I:
AD

Reject If:

QLICI Type = CDE

Crosswalk Values / Definitions

YES

Yes

Seller Organization
If the Financial Note is an advance purchase, report the seller organization.
Advance Purchase Commitment = YES
CONDITIONALLY REQUIRED IF:
COMPLIANCE
Reject If:

Advance Purchase Commitment = NO

Excel Data Format

Text

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Financial Note Data Points: Better Rates & Terms
N-I:
AE

Equity Product
In accordance with Section 3.2 of the Allocation Agreement, report whether the Financial Note is
an equity product.
MANDATORY DATA FIELD
COMPLIANCE

N-I:
AF

Reject If:

Equity Product = YES AND Transaction Type = Term
Loan or Line of Credit

Crosswalk Values / Definitions

YES
NO

Yes
No

Equity-Equivalent Terms & Conditions
In accordance with Section 3.2 of the Allocation Agreement, report whether the Financial Note is
has equity-equivalent terms and conditions.
MANDATORY DATA FIELD
COMPLIANCE
Crosswalk Values / Definitions

N-I:
AG

YES
NO

Yes
No

Debt with Equity Features
In accordance with Section 3.2 of the Allocation Agreement, report whether the Financial Note
has debt with equity features.
MANDATORY DATA FIELD
Reject If:

Debt with Equity Features = YES AND Transaction Type
= Term Loan or Line of Credit

COMPLIANCE
Crosswalk Values / Definitions

N-I:
AH

YES
NO

Yes
No

Subordinated Debt
In accordance with Section 3.2 of the Allocation Agreement, report whether the Financial Note is
subordinated debt.
MANDATORY DATA FIELD
COMPLIANCE
Reject If:

Subordinated Debt = YES AND Lien Position = FIRST

Crosswalk Values / Definitions

YES
NO

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CIIS 11.0

Yes
No
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FY 2013 Allocatee Transaction Level Report: Data Point Guidance
N-I:
AI

Below Market Interest Rate at Origination
In accordance with Section 3.2 of the Allocation Agreement, report whether the Financial Note
had a below market interest rate at origination.
MANDATORY DATA FIELD
COMPLIANCE

N-I:
AJ

Reject If:

Transaction Type ≠ Equity Investment and Below Market
Interest Rate at Origination = NA

Crosswalk Values / Definitions

YES
NO

Yes
No

Not Applicable

Comparable Interest Rate at Origination
If the Financial Note had a below market interest rate at origination, report the comparable
market rate at origination that the Allocatee used to determine that the Financial Note had a
below market interest rate.
Enter the percentage as a whole number (e.g. if the Comparable Interest Rate at Origination is
2.0%, enter “2.0”).
Below Market Interest Rate at Origination = YES and
CONDITIONALLY REQUIRED IF:
Date Originated > 12/31/2005
Excel Data Format

N-I:
AK

Numeric (3 decimal places)

Below Market Interest Rates or Flexible Terms Required under Allocation Agreement
(Financial Note)
In accordance with Section 3.2 of the Allocation Agreement, report whether the Financial Note
was required to have a below market interest rate at origination.
MANDATORY DATA FIELD
COMPLIANCE
Excel Data Options

08/01/2013

YES
NO
NA

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N-I:
AL

Below Market Interest Rate (Financial Note)
Report whether the Financial Note had a below market interest rate at the end of the reporting
period.
 Please note that this data point was called “Below Market Interest Rate” in previous
versions of CIIS.
MANDATORY DATA FIELD
COMPLIANCE

N-I:
AM

Reject If:

Transaction Type ≠ Equity Investment and Below Market
Interest Rate (Financial Note) = NA

Crosswalk Values / Definitions

YES
NO

Yes
No

Not Applicable

What is Interest Rate Comparable?
If the Financial Note has a below market interest rate, report the interest rate comparable at the
end of the reporting period.
Below Market Interest Rate (Financial Note) = Yes and
CONDITIONALLY REQUIRED IF:
Date Originated > 12/31/2005
Crosswalk Values / Definitions

N-I:
AN

CDE’s Non-NMTC Transaction
CDE’s Parent/Affiliate
Banks
Other

Interest Rate Comparable Other
If What is Interest Rate Interest Rate Comparable? = Other, enter the Interest Rate Comparable.
What is Interest Rate Interest Rate Comparable? =
CONDITIONALLY REQUIRED IF:
Other
Excel Data Format

N-I:
AO

NONNMTC
PARENT
BANKS
OTHER

Text

Lower than Standard Origination Fees (Financial Note)
In accordance with Section 3.2 of the Allocation Agreement, report whether the Financial Note
has lower than standard origination fees.
 Please note that this data point was called “Lower than Standard Origination Fees” in
previous versions of CIIS.
MANDATORY DATA FIELD
COMPLIANCE
Crosswalk Values / Definitions

08/01/2013

YES
NO

CIIS 11.0

Yes
No

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FY 2013 Allocatee Transaction Level Report: Data Point Guidance
N-I:
AP

What is Standard Origination Fees (Financial Note) Comparable?
If the Financial Note has Lower than Standard Origination Fees, report the Standard Origination
Fees.
Lower than Standard Origination Fees (Financial Note) =
CONDITIONALLY REQUIRED IF:
Yes and Date Originated > 12/31/2005
Crosswalk Values / Definitions

N-I:
AQ

Text

Standard Origination Fees (Financial Note)
If the Financial Note has lower than standard origination fees, report the comparable market
origination fees that the Allocatee used as a benchmark to determine that the Financial Note has
lower than standard origination fees.
Lower than Standard Origination Fees (Financial Note)
CONDITIONALLY REQUIRED IF:
= YES
Excel Data Format

N-I:
AS

CDE’s Non-NMTC Transaction
CDE’s Parent/Affiliate
Banks
Other

Standard Origination Fees (Financial Note) Comparable Other
If What is Standard Origination Fees (Financial Note) Comparable? = Other, enter the Standard
Origination Fees Comparable.
What is Standard Origination Fees (Financial Note)
CONDITIONALLY REQUIRED IF:
Comparable? = Other
Excel Data Format

N-I:
AR

NONNMTC
PARENT
BANKS
OTHER

Numeric

Longer than Standard Period of Interest Only Payments
In accordance with Section 3.2 of the Allocation Agreement, report whether the Financial Note
has a longer than standard period of interest only payments.
MANDATORY DATA FIELD
COMPLIANCE
Reject If:
Crosswalk Values / Definitions

08/01/2013

Transaction Type ≠ Equity Investment and Longer than
Standard Period of Interest Only Payments = NA
YES
NO

Yes
No

Not Applicable

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N-I:
AT

Standard Period of Interest Only Payments (in months)
If the Financial Note has a longer than standard period of interest only payments, report the
comparable market period of interest only payments. Provide the benchmark period, in months,
that the Allocatee used to determine that the Financial Note has a longer than standard period of
interest only payments.
Longer than Standard Period of Interest Only Payments
CONDITIONALLY REQUIRED IF:
= YES
Excel Data Format

N-I:
AU

What is Standard Period of Interest Comparable?
If the Financial Note has a Longer than Standard Period of Interest Only Payments, report the
Standard Period of Interest Comparable.
Longer than Standard Period of Interest Only
CONDITIONALLY REQUIRED IF:
Payments = Yes and Date Originated > 12/31/2005
Crosswalk Values / Definitions

N-I:
AV

NONNMTC
PARENT
BANKS
OTHER

CDE’s Non-NMTC Transaction
CDE’s Parent/Affiliate
Banks
Other

Standard Period of Interest Comparable Other
If What is Standard Period of Interest Comparable? = Other, enter the Standard Period of Interest
Comparable.
What is Standard Period of Interest Comparable? =
CONDITIONALLY REQUIRED IF:
Other
Excel Data Format

N-I:
AW

Numeric

Text

Longer than Standard Amortization Period
In accordance with Section 3.2 of the Allocation Agreement, report whether the Financial Note
has a longer than standard amortization period.
MANDATORY DATA FIELD
COMPLIANCE
Reject If:

Transaction Type ≠ Equity Investment and Longer than
Standard Amortization Period = NA

Crosswalk Values / Definitions

YES
NO
NA

08/01/2013

CIIS 11.0

Yes
No
Not Applicable
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FY 2013 Allocatee Transaction Level Report: Data Point Guidance

N-I:
AX

N-I:
AY

Standard Amortization Period (in months)
If the Financial Note has a longer than standard amortization period, report the comparable
market amortization period. Provide the benchmark period, in months, that the Allocatee used
to determine that the Financial Note has a longer than standard amortization period.
CONDITIONALLY REQUIRED IF:

Longer than Standard Amortization Period = YES

Excel Data Format

Numeric

What is Standard Amortization Period Comparable?
If the Financial Note has a Longer than Standard Amortization Period, report the Standard
Amortization Period Comparable.
Longer than Standard Amortization Period = Yes and
CONDITIONALLY REQUIRED IF:
Date Originated > 12/31/2005
Crosswalk Values / Definitions

N-I:
AZ

CDE’s Non-NMTC Transaction
CDE’s Parent/Affiliate
Banks
Other

Standard Amortization Period Comparable Other
If What is Standard Amortization Period Comparable? = Other, enter the Standard Amortization
Period Comparable.
What is Standard Amortization Period Comparable? =
CONDITIONALLY REQUIRED IF:
Other
Excel Data Format

N-I:
BA

NONNMTC
PARENT
BANKS
OTHER

Text

Nontraditional Forms of Collateral
In accordance with Section 3.2 of the Allocation Agreement, report whether the Financial Note
has a nontraditional forms of collateral.
MANDATORY DATA FIELD
COMPLIANCE
Crosswalk Values / Definitions

08/01/2013

YES
NO

CIIS 11.0

Yes
No

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FY 2013 Allocatee Transaction Level Report: Data Point Guidance
N-I:
BB

N-I:
BC

Traditional Form of Collateral
If the Financial Note has nontraditional forms of collateral, report the comparable market form of
collateral that the Allocatee used as a benchmark to determine that the Financial Note has a
nontraditional form of collateral.
CONDITIONALLY REQUIRED IF:

Nontraditional Forms of Collateral = YES

Crosswalk Values / Definitions

RE
REOTHER
VEH
EQUIP
INVENTORY
REC
HOMEEQTY
OTHER
NONE

What is Traditional Form of Collateral Comparable?
If the Financial Note has a Nontraditional Form of Collateral, report the Traditional Form of
Collateral Comparable.
Nontraditional Forms of Collateral = Yes and Date
CONDITIONALLY REQUIRED IF:
Originated > 12/31/2005
Crosswalk Values / Definitions

N-I:
BD

Real Estate
Other Real Estate
Vehicle
Equipment
Inventory
Receivables
Home Equity
Other
None

NONNMTC
PARENT
BANKS
OTHER

CDE’s Non-NMTC Transaction
CDE’s Parent/Affiliate
Banks
Other

Traditional Form of Collateral Comparable Other
If What is Traditional Form of Collateral Comparable? = Other, enter the Traditional Form of
Collateral Comparable.
What is Traditional Form of Collateral Comparable? =
CONDITIONALLY REQUIRED IF:
Other
Excel Data Format

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Text

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FY 2013 Allocatee Transaction Level Report: Data Point Guidance

Financial Note Data Points: Reporting Period Activity
N-I:
BE

Loan Status
For each Financial Note, report the status of the loan/investment at the reporting period end.
 “Active” refers to a Financial Note that is on-the-books or open.
 “Closed in Good Standing” refers a loan or line of credit that is paid in full or an equity
investment that has been exited.
 “Sold,” “Charged Off,” and “Refinanced” refers to a loan or line of credit that is off-thebooks, but not paid in full.
MANDATORY DATA FIELD
Annual Update Required
Crosswalk Values / Definitions

ACTIVE
CLOSED
SOLD
CHARGEDOFF
REFIN
RESTRUCT

Active
Closed in Good Standing
Sold
Charged Off
Refinanced
Restructured with Charge
off

Following is a diagram that shows the organization of the disbursement data points.

DISB:
B

Not Yet Disbursed / Projected QEI
If the CDE has not disbursed any portion of the Financial Note, report the QEI(s) that is
expected to fund Financial Note.
If the CDE has disbursed any portion Financial Note, this data point must be left blank.
Disbursement ID is NOT reported
CONDITIONALLY REQUIRED IF:
COMPLIANCE
Validations:

Reported QEIs must be valid QEIs for Allocatee in the
Fund’s Allocation Tracking System (ATS).

Annual Update Required
Excel Data Format
08/01/2013

Text
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FY 2013 Allocatee Transaction Level Report: Data Point Guidance

DISB:
C

Disbursement ID
Report a unique identifier (up to 4 digits) for each disbursement. If the Financial Note has more
than one disbursement, report one Disbursement ID for each disbursement.
Any portion of the Financial Note was disbursed by the
CONDITIONALLY REQUIRED IF:
end of the Reporting Period.
COMPLIANCE
Annual Update Required
Excel Data Format

DISB:
D

Numeric (4 digits)

Disbursement Date
For each Disbursement ID, report the date disbursed. Users do not need to project a date for
disbursements that are “Not Yet Disbursed”.
CONDITIONALLY REQUIRED IF: Any portion of the Financial Note was disbursed by the end
of the Reporting Period.
COMPLIANCE
Annual Update Required
Excel Data Format

DISB:
E

MM/DD/YYYY

Total Disbursement Amount
For each Disbursement ID, report the total disbursement amount. Users do not need to
provide a disbursement amount for disbursements that are “Not Yet Disbursed”.
Any portion of the Financial Note was disbursed by the
CONDITIONALLY REQUIRED IF:
end of the Reporting Period.
COMPLIANCE
Validations:

If: Transaction Type = Term Loan, Equity Investment
OR Debt with Equity
Then: Total Disbursement Amount(s) <= Original
Loan/Investment Amount

Annual Update Required
Excel Data Format

08/01/2013

Numeric

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FY 2013 Allocatee Transaction Level Report: Data Point Guidance
DISB:
F

Disbursement Source
For each Disbursement ID, report the QEI that sourced (funded) the disbursement.
 If the disbursement was not funded by a QEI report “Non-QEI”.
 If more than one QEI was used to fund the disbursement, report each QEI source.
Any portion of the Financial Note was disbursed by the
CONDITIONALLY REQUIRED IF:
end of the Reporting Period.
COMPLIANCE
Validations:

Reported QEIs must be valid QEI for Allocatee in the
Fund’s Allocation Tracking System (ATS).

Annual Update Required
Excel Data Format

DISB:
G

Text

Source Amount
For each Disbursement Source (QEI), report the portion (in dollars) of the QEI used to fund
disbursement. The Source Amount is not necessarily the entire QEI amount. Rather, the
Source Amount represents the amount of the QEI that was used to fund the particular
disbursement.
Any portion of the Financial Note was disbursed by the
CONDITIONALLY REQUIRED IF:
end of the Reporting Period.
COMPLIANCE
Reject If:
Validations:

Source Amount < 0
Total Source Amount(s) = Total Disbursement
Amount(s)

Annual Update Required
Excel Data Format

N-I:
BF

Numeric

QLICI Level
Report whether the Financial Note was funded with original QEI funds (QEI funds invested for
the first time), a reinvestment of a repaid QLICI(s), or both.
MANDATORY DATA FIELD
COMPLIANCE
Annual Update Required
Crosswalk Values / Definitions

08/01/2013

ORIG

Original QEI funds

REINVST
ORIGREIN

Reinvestment of repaid QLICIs
Both

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N-I:
BG

Principal Balance Outstanding
For each loan and line of credit, report the principal balance outstanding at the end of the
reporting period.
Transaction Type =
CONDITIONALLY REQUIRED IF:
 Term Loan
 Line of Credit OR
 Debt with Equity
Reject If:

Transaction Type = Equity Investment

Annual Update Required
Excel Data Format

N-I:
BH

N-I:
BI

Numeric

New Originator Transaction ID of Restructured Loan
For each loan that was restructured, report the new Originator Transactions ID.
Reject If:

Loan Status ≠ Restructured with Charge off

Excel Data Format

Text (20 characters)

Days Delinquent
For each loan and line of credit, report the number of days that a required loan payment is past
due at the reporting period end. If a borrower made a partial payment on the due date but still
owes any part of the payment, report that payment as past due.
Reject If:

Transaction Type = Equity Investment

Annual Update Required
Excel Data Format

N-I:
BJ

Numeric

Number of Times 60 Days or More Delinquent
Report the number of times the loan has been 60 days or more delinquent during the life of the
loan.
Reject If:

Transaction Type = Equity Investment

Annual Update Required
Excel Data Format
N-I:
BK

Numeric

Number of Times the Loan was Restructured
For each loan and line of credit, report the number of times the loan was restructured during the
life of the loan. Restructured refers to a change to the original terms of the loan (i.e., amount,
interest rate or type, term, or payment schedule). Restructuring amends the original loan
agreement, but does not pay it off.
Reject If:

Transaction Type = Equity Investment

Annual Update Required
Excel Data Format
08/01/2013

Numeric
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FY 2013 Allocatee Transaction Level Report: Data Point Guidance

N-I:
BL

Amount Charged Off
If applicable, report the amount charged off during the reporting period.
CONDITIONALLY REQUIRED IF:

Loan Status = Restructured

Reject If:

Transaction Type = Equity Investment
OR
Loan Status = Active

Annual Update Required
Excel Data Format
N-I:
BM

Numeric

Amount Recovered
If applicable, report the amount recovered during the reporting period.
Transaction Type = Equity Investment
Reject If:
OR
Loan Status = Active
Annual Update Required
Excel Data Format

N-I:
BN

Numeric

Fair Value at End of Reporting Period
For equity investments, report the estimated fair value of the Financial Note at the reporting
period end.
Transaction Type = Equity Investment
CONDITIONALLY REQUIRED IF:
Reject If:

Transaction Type =
 Term Loan
 Line of Credit

Annual Update Required
Excel Data Format

N-I:
BO

Numeric, "Don't Know", or Not Applicable

Projected Internal Rate of Return
For equity investments, report the projected investor’s internal rate of return at the end of the
reporting period.”
Transaction Type = Equity Investment AND Date
CONDITIONALLY REQUIRED IF:
Originated is > 12/31/2005
Transaction Type = Term Loan or Line of Credit
Reject If:
Excel Data Format

08/01/2013

Numeric (3 decimals)

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FY 2013 Allocatee Transaction Level Report: Data Point Guidance
N-I:
BP

Projected Residual Value of QLICI that may be obtained by the QALICB
If applicable, report the amount of any equity or debt investment which may be acquired by the
QALICB as the result of a put/call option or other arrangement. When transaction status is
labeled as closed, please place the final value of the QLICI obtained by the QALICB through a
put/call option or other arrangement.
Date Originated is > 12/31/2010 AND QLICI Type =
CONDITIONALLY REQUIRED IF:
QALICB
Numeric or Not Applicable
Excel Data Format

Project Data
Project Data Points: Total Project Cost
PRJ:
A




Excel Data Format
PRJ:
B

Each Project Number may only be used for one Project
per reporting period.
Allocatees MUST use the same Project Number for
each reporting period that a particular Project is
submitted.

Numeric (8 digits)

Multi-CDE Project Number
If applicable, report the Multi-CDE Project Number that was assigned to the project.
Additional Guidance on Multi-CDE Project Numbers can be found starting on page 64
Mandatory DATA FIELD
Validations:
Excel Data Format

08/01/2013



Must be a valid Multi-CDE Project Number generated
by CIIS.

Text or Not Applicable

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FY 2013 Allocatee Transaction Level Report: Data Point Guidance

PRJ:
C

Total Project Cost
Report the total cost of the Project being financed.
 Include all sources of financing
 Include the CDE's portion of the financing.
MANDATORY DATA FIELD
Validations:






Excel Data Format

Total Project Cost >= Total Project Cost Public
Sources
Total Project Cost>= Private Investment
Total Project Cost >= Total Project Cost Other
CDEs and Affiliates + Original Investment Amount
Total Project Cost >= (Total Project Cost Public
Sources) + (Total Project Cost Other CDEs and
Affiliates & Related Programs) + Original
Loan/Investment Amount + Private Investment

Numeric

PRJ:
D

Total Project Cost Public Sources
Report the portion (in dollars) of the Total Project Cost provided by public sources.
 Include federal, state, and local government funds.
 Exclude foundation grants.
 Exclude NMTC funds.
CONDITIONALLY REQUIRED IF:
Date Originated > 12/31/2009
Excel Data Format
Numeric

PRJ:
E

Total Project Cost Other CDEs, Affiliates & Related Program
Report the portion (in dollars) of the Total QLICI Investments made by other CDEs into the
Project from QEI proceeds.
CONDITIONALLY REQUIRED IF:
Date Originated > 12/31/2009
Excel Data Format
Numeric

PRJ:
F

Total Project Cost Private Investment
Report the portion (in dollars) of the Private Investment in the Project (i.e. CDEs using non-QEI
proceeds, direct bank loans, direct equity, and other investments). Note this definition
specifically excludes all investments utilizing QEI proceeds.
CONDITIONALLY REQUIRED IF:
Date Originated > 12/31/2009
Excel Data Format
Numeric

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Project Data Points: Underwriting Criteria
PRJ:
G

Loan-to-Value Ratio
If the Financial Note(s) in this Project include one or more loans, report the loan-to-value ratio at
origination for the total Project.
 Enter the percentage as a whole number (e.g. if the LTV is 125%, enter “125”).
 Exclude unsecured loans from these calculations.
CONDITIONALLY REQUIRED IF:
Project contains one or more Financial Notes with
Transaction Type = Term Loan
Excel Data Format
Numeric (3 decimal places)

PRJ:
H

Projected Debt Service Coverage Ratio
If the Financial Note(s) in this Project include one or more loans, report the projected debt
service coverage ratio at origination for the total Project.
 Enter the percentage as a whole number (e.g. if the DSC is 100%, enter “100”).
CONDITIONALLY REQUIRED IF:
Project contains one or more Financial Notes with
Transaction Type = Term Loan
Excel Data Format
Numeric (3 decimal places)

PRJ:
I

Loan Loss Reserve Requirement
If the Financial Note(s) in this Project include one or more loans, report the loan loss reserve
requirement for the total Project. Enter the percentage as a whole number (e.g. if the LLR
requirement is 5%, enter “5”).
CONDITIONALLY REQUIRED IF:
Project contains one or more Financial Notes with
Transaction Type = Term Loan
Excel Data Format
Numeric

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FY 2013 Allocatee Transaction Level Report: Data Point Guidance

Project Data Points: Investee Profile
Investee (Borrower) Guidance




If the QALICB is a real estate developer, the Investee is the developer.
If the QALICB is an operating business (non-real estate), the Investee is the business.
If the QALICB is a single-purpose entity (SPE) created by an operating business to lease back
property to that parent business, the Investee is the parent business

PRJ:
J

Client ID
Report a unique identifier to each client (investee/borrower). The Client ID is used to track the
investee/borrower across Projects and reporting periods. Please do not use any names, social
security numbers or any other personal identifying information in formulating the Client ID.
Excel Data Format

PRJ:
K

Text (20 character limit)

QLICI Type
Report whether the QLICI is an investment in another CDE or a QALICB. Report Non-profit
businesses (except CDEs) as QALICBs. Report advance purchases as QALICBs.
 Exclude Loan purchases (except Advance Purchases) from the TLR.
 Exclude Financial Counseling and Other Services (FCOS) from the TLR.
MANDATORY DATA FIELD
COMPLIANCE
Crosswalk Values

PRJ:
L

CDE
QALICB

Investee Type
Report whether the Project is an investment in a business (QALICB) or another CDE. Report
Non-profit businesses (except CDEs) as businesses. Report advance purchases as businesses.
 Exclude Loan purchases (except Advance Purchases) from the TLR.
 Exclude Financial Counseling and Other Services (FCOS) from the TLR.
MANDATORY DATA FIELD
Crosswalk Values

PRJ:
M

BUS
CDE

Business
CDE

Investee TIN
If the Project is an investment in another CDE, report the Tax Identification Number (TIN) of the
CDE investee/borrower.
QLICI Type = CDE
CONDITIONALLY REQUIRED IF:
Reject If:

QLICI Type = QALICB

Crosswalk Values

Numeric

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PRJ:
N

PRJ:
O

Date Business Established
If applicable, report the date formal papers were filed to establish the investee’s/borrower’s
business or the date the first sales occurred.
Reject If:

Date Business Established >= Date Originated

Excel Data Format

MM/DD/YYYY

Entity Structure
If applicable, report the investee’s/borrower’s business or government structure.
CONDITIONALLY REQUIRED IF:

Date Originated > 12/31/2010

Crosswalk Values / Definitions

NONPROFIT

FORPROFIT

TRIBAL

OTHER

PRJ:
P

Minority Owned or Controlled
Report whether the investee/borrower is more than 50% owned or controlled by one or more
minorities.
 If the business is a for-profit entity, report whether more than 50% of the owners are
minorities.
 If the business is a nonprofit entity, report whether more than 50% of its Board of Directors
are minorities (or, if the Chief Executive Officer, Executive Director, General Partner, or
Managing Member is a minority).
Crosswalk Values / Definitions

PRJ:
Q

Non-Profit or Not-for-Profit
 Based on the IRS categorization for
tax purposes.
For-Profit
 Based on the IRS categorization for
tax purposes.
Tribal or Village Government
 Entity is a tribal or village
government, whether or not it has
been federally recognized.
Other
 All other structures that do not fit the
descriptions above, such as a
government or quasi-government
entity (i.e., a water authority).

YES
NO

Yes
No

Women Owned or Controlled
Report whether if the investee/borrower is more than 50% owned or controlled by women.
 If the business is a for-profit entity, report whether more than 50% of its owners are women.
 If the business is a nonprofit entity, report whether more than 50% of its Board of Directors
are women (or, if the Chief Executive Officer, Executive Director, General Partner, or
Managing Member is a woman).
YES
Yes
Crosswalk Values / Definitions
NO

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PRJ:
R

Low-Income Owned or Controlled
Report whether the investee/borrower is more than 50% owned or controlled be low-income
persons.
 If the business is a for-profit entity, report whether more than 50% of its owners are lowincome persons.
 If the business is a nonprofit entity, report whether more than 50% of its Board of Directors
are low income persons (or, if the Chief Executive Officer, Executive Director, General
Partner, or Managing Member is a low income person).
YES
Yes
Crosswalk Values / Definitions
NO

PRJ:
S

Gender
If applicable, report the gender of the primary investee(s)/borrower(s).
 If there is more than one investee/borrower, select the gender of the primary
investee/borrower.
 If there is more than one primary investee/borrower, and at least one is male and one is
female, report "Both.”
 If the investee/borrower is a corporation, report “Not Applicable.”
Crosswalk Values / Definitions

PRJ:
T

MALE
FEMALE
BOTH
NA

Male
Female
Both
Not Applicable

Race
Report the race of the primary investee/borrower.
 If there is more than one investee/borrower, select the race of the primary
investee/borrower.
 If there is more than one primary investee/borrower, select the race of one of them.
 If the investee/borrower is of mixed race, report one of the races.
 If the investee/borrower did not provide their race, report "Not Given.”
 If the investee/borrower is a corporation, report “Not Applicable.”
Crosswalk Values / Definitions

08/01/2013

AMIND
ALASKAN
ASIAN
BLACK
HAWAIIAN
PACIFIC
WHITE
OTHER
NG
NA

CIIS 11.0

American Indian
Alaska Native
Asian
Black or African American
Native Hawaiian
Other Pacific Islander
White
Other
Not Given
Not Applicable

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PRJ:
U

Hispanic Origin
Report whether the primary investee/borrower is Hispanic or Latino.
 If there is more than one investee/investee, respond for the primary investee/borrower.
 If there is more than one primary investee/borrower, report whether any of the
investee’s/borrower’s are Hispanic or Latino.
 If the investee/borrower did not provide whether they are of Hispanic origin, report "Not
Given.”
 If the investee/borrower is a corporation, report “Not Applicable.”
Crosswalk Values / Definitions

PRJ:
V

YES
NO
NG
NA

Yes
No
Not Given
Not Applicable

Credit Score
If applicable, report the most recently collected credit score of the primary
investee(s)/borrower(s).
 If there is more than one investee/borrower, use the credit score of the primary
investee/borrower.
 If there is more than one primary investee/borrower, report the highest credit score.
 Credit Score is not applicable if the borrower is a corporation.
Validations:

Investee Type = Business

Excel Data Format

Numeric

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PRJ:
W

Business Description Primary
If applicable, report the Business Description Primary.
CONDITIONALLY REQUIRED IF:

QLICI Type = QALICB

COMPLIANCE
Crosswalk Values / Definitions

FOOD

OFFICE

INDUSTRIAL
HOUSING
HEALTH
COMMUNITY
ARTS

Health, and human and social service
facilities
Educational and community facilities

RETAIL

Facilities or space for the performing
arts, cultural, entertainment, or other
amenities
Retail

HOTEL

Hotel

MIXED

Includes combinations of office/retail,
housing, and community spaces. For
mixed-use projects with a food
component, this component should be
described in “Business DescriptionOther.
Other (note selecting Other requires a
Business Description Other in PRJ X)

OTHER

PRJ
X

Includes groceries, bakeries, food
wholesalers, farmers’ markets.
* Please note if this is a healthy food
type project use the “Business
Description Other” fields below to
provide additional detail on the project.
Financial, professional, scientific,
management, business, or other office
space
Industrial, manufacturing, transportation
logistics, or warehousing space
Housing

Business Description Other
A response is required if “Other” had been selected for PRJ W. Please report a brief
description of the business financed. For example, “childcare center” or “grocery store.”
CONDITIONALLY REQUIRED IF:

Business Description = Other

Excel Data Format

Text

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PRJ:
Y

NAICS
If applicable, report the 6-digit North American Industry Classifications (NAICS) Code. The
NAICS code replaced the former Standard Industrial Classification (SIC) system and is used to
report business revenue on the federal tax return. For additional information, see IRS Schedule
C Form, question B or www.census.gov/epcd/www/naics.html.
CONDITIONALLY REQUIRED IF:

Date Originated > 12/31/2009

Excel Data Format

Numeric

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Addresses
Address Guidance
Users must report one Investee Address and one or more Project Addresses. Users may provide the
same address for the Investee Address and Project Address, if appropriate. Users will be prompted to
enter a FIPS code or X, Y Coordinates for addresses that are not geocodable in CIIS.





Investee Address/FIPS Code refers to the investee’s/borrower’s address. Investee Address is the
business address when the borrower is a business.
Project Address/FIPS Code refers to the location of the business or other real estate for which the
loan or investment is being used. For business investees/borrowers, if the Project Address is
different from the Investee Address please provide the Project address. If the loan or investment is
funding multiple projects at different locations please provide the address of each location.
FIPS Code refers to the 11-digit Federal Information Processing Standards codes that indicate state
(first 2 digits), county (next 3 digits), and census tract (last 6 digits). FIPS codes must be provided if
CIIS is unable to geocode an address. For additional information about FIPS codes, visit
www.census.gov/geo/www/fips/fips.html.
X, Y Coordinates specify an exact geographic location using longitude and latitude. The Xcoordinate refers to longitude. The Y-coordinate refers to latitude. For the United States and most of
its territories, longitude (i.e. X-coordinate) is negative and latitude (i.e. Y-coordinate) is positive. XY
Coordinates should not be rounded. CIIS requires that both the coordinates be reported to five (5)
decimal points.
Example of X- and Y-coordinates:
X-coordinate: -103.85272  Longitude
Y-coordinate: 44.67451  Latitude
Longitude and latitude can be found using a variety of tools, such as using a Global Positioning
System (GPS), an address locator, or a map-based tool. The Fund offers the following suggestions:
ESRI’s Address Locator:
http://tasks.arcgisonline.com/ArcGIS/rest/services/Locators/TA_Address_NA/GeocodeServer/findAdd
ressCandidates
ESRI’s Map-Based “Latitude-Longitude Finder” Tool:
http://edcommunity.esri.com/maps/geocoder/AGS_EdComm_Geocoder.html

CDE Project Address Guidance
Business Loans/Investments with More than One Project Address
 If the investee/borrower qualifies as a QALICB, the user should provide only one Project
Address that represents the borrower’s address.
 If the borrower/investee does not qualify as a QALICB, but elects to satisfy the QALICB
requirements utilizing the “Portions of Business” rule under the IRS regulations, the user
should provide a Project Address for each business location financed by the loan(s) or
investment(s). Please refer to the IRS regulations for guidance on qualifying businesses as
QALICBs under the “Portions of Business” rule.
Real Estate Loans/Investments with More than One Project Address
 If the project site or sites include multiple buildings or addresses that are contained within a
single census tract, the user should provide one Project Address for the development.
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

If the project site or sites are not completely contained within a single census tract, the user
should provide one Project Address for each census tract financed by the loan(s) or
investment(s).

During the TLR address verification process, CIIS will attempt to geocode each address (identify the
location on a digital map). CIIS will notify the user of each transaction address that the system was not
able to geocode, if any.
 CIIS cannot geocode post office box (PO Box) or rural route (RR) street addresses.
 CIIS cannot geocode rural or “new” addresses that are not available in the geocoding database.
The Fund recommends that organizations confirm that all addresses are geocodable in CIMS (the
Fund’s CDFI Information and Mapping System) prior to reporting in CIIS.
This extra step will save the organization time and effort in the reporting process. CIMS is available
through the “Mapping” link in your organization’s myCDFIFund account. For more information about
CIMS, please visit www.cdfi.treas.gov/mapping.

If you receive an address verification error in CIIS:
1. Correct errors in the Address – CIIS will allow the User to “Update” the transaction and provide a
corrected address.
 Check the address for typos. Make sure that the spellings are correct and remove any uncommon
abbreviations.
 Please make sure that you have entered the correct address. If necessary, review the
loan/investment documentation or contact the borrower.
2. Enter a FIPS Code or X, Y Coordinates






If you are unable to provide a geocodable address, CIIS will require Users to enter a FIPS Code or
X, Y coordinates.
Manual Entry / Excel / XML Entry
o Users must provide an address, validate, and receive a geocoding error before CIIS will provide a
field for FIPS code or X, Y coordinates. NOTE: A FIPS Code or X, Y coordinates can only be
provided by updating your transaction(s) ONLINE.
There is no FIPS or X, Y coordinates field in the Excel Template or XML schema.
Users must provide both an address and a FIPS code or X, Y coordinates for un-geocodable
addresses using the manual entry.

The 11-Digit FIPS
CIIS collects an 11-digit FIPS:
 State: The first two digits of the FIPS represent the state.
- A list of state codes is available at: www.census.gov/geo/www/cenpop/statecenters.txt
 County: The next three digits of the FIPS represent the county.
- A list of county codes available at: www.census.gov/geo/www/cenpop/county/ctyctrpg.html
 Tract: The last six digits of the FIPS represent the census tract.
- The directions below provide one option for identifying the census tract using the U.S. Census
Bureau’s website.
- If only four digits are provided for the census tract code, add two zeros after the tract number.
- If only three digits are provided for the census tract code, add one zero before the tract number
and two zeros after.
- If only two digits are provided for the census tract code, add two zeros before the tract number
and two zeros after.

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How to Obtain a Census Tract for the FIPS Code
The Fund offers the following suggestion for obtaining a FIPS for addresses that cannot be geocoded in
CIIS:
 Visit the U.S. Census Bureau's website at www.census.gov.
 Select "American Fact Finder" from the left column of the Census Bureau's Homepage.
 Select the "street address" hyperlink from the right under "Address Search..."
 Enter the specific address and click the "Go" button.
- If the census is unable to geocode the address, you will need to enter the address of a nearby
site.
- Continue to enter nearby addresses until the Census website is able to geocode the address.
 Select "Census Tract" from the list of geographic options and select “Map”
 Select “Census Tract” under the Geographies
 Click on a selection tool to select a section within the map
 The Census Tract will display under select geographies.
 To display the census tract on the map, select “Boundaries and Features” and place a check-mark
next to Census Track for Boundary and Label and click on update
 Please print out a copy of the map for future reference.
How to Obtain XY Coordinates
The Fund offers the following suggestions for obtaining XY Coordinates for addresses that cannot be
geocoded in the Community Impact Mapping System (CIMS).
ESRI’s Address Locator:
1)

2)
3)
4)
5)

Visit:
http://tasks.arcgisonline.com/ArcGIS/rest/services/Locators/TA_Address_NA/GeocodeServer/findAd
dressCandidates
Enter the address, city, state, zip code, and country.
Click “Find”.
Review the Address Candidates and identify the Address Candidate with a “Match_addr” that most
closely matches the address entered and/or with the highest “Score”.
Note the X-coordinate and Y-coordinate. (Remember that XY Coordinates should not be rounded
and that CIIS requires that both the coordinates be reported to five (5) decimal points.)

ESRI’s Map-Based “Latitude-Longitude Finder” Tool:
1)
2)

Visit: http://edcommunity.esri.com/maps/geocoder/AGS_EdComm_Geocoder.html
Search by address of physical location or zoom to physical location.
2a) Search by Address of Physical Location:
 Enter address, city, state, and zip code information.
 Click “Find Address”.
 Zoom in to verify that the crosshair is located over the exact physical location of the
address. (It may also be helpful to select “Imagery” from the “Base Maps” dropdown
menu to view a satellite image of the location.)
2b) Zoom to Physical Location:
 Center the crosshair over the approximate location of the physical location.
 Zoom in and verify that the crosshair is located over the exact physical location of the
address. (It may also be helpful to select “Imagery” from the “Base Maps” dropdown
menu to view a satellite image of the location.)
Note the X-coordinate (longitude) and Y-coordinate (latitude). (Remember that XY Coordinates
should not be rounded and that CIIS requires that both the coordinates be reported to five (5)
decimal points.)

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Project Data Points: Investee Address
ADD:
B

Investee Street Address Line 1
Report the first line of the investee’s street address.
MANDATORY DATA FIELD
COMPLIANCE

ADD:
C

ADD:
D

Validations:

No Post Office Boxes or Rural Routes.

Excel Data Format

Text

Investee Street Address Line 2
Report the second line of the investee’s street address, if necessary.
Validations:

No Post Office Boxes or Rural Routes.

Excel Data Format

Text

Investee City
Report the investee’s city.
MANDATORY DATA FIELD
COMPLIANCE
Excel Data Format

ADD:
E

Text

Investee State
Report the investee’s two letter state abbreviation.
MANDATORY DATA FIELD
COMPLIANCE
Excel Data Format

ADD:
F

Text

Investee Zip Code 5
Report the investee’s five digit zip code.
MANDATORY DATA FIELD
COMPLIANCE
Excel Data Format

ADD:
G

Numeric

Investee Zip Code+4
Report the investee’s four digit zip code extension. To look up the four digit extension for any
United States address, see the "Zip Code Lookup" function at www.usps.gov.
Excel Data Format

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Investee FIPS Code
Report the investee’s 11-digit FIPS code.
CIIS is not able to geocode Investee Address.
CONDITIONALLY REQUIRED IF:
COMPLIANCE
Data Format

Numeric

Investee X, Y Coordinates
Report the investee’s X, Y Coordinates.
CONDITIONALLY REQUIRED IF:

CIIS is not able to geocode Investee Address.

COMPLIANCE
Data Format

Numeric

Project Data Points: Project Address
ADD:
H

Project Street Address Line 1
Report the first line of the project’s street address.
MANDATORY DATA FIELD
COMPLIANCE

ADD:
I

ADD:
J

Validations:

No Post Office Boxes or Rural Routes.

Excel Data Format

Text

Project Street Address Line 2
Report the second line of the project’s street address, if necessary.
Validations:

No Post Office Boxes or Rural Routes.

Excel Data Format

Text

Project City
Report the project’s city.
MANDATORY DATA FIELD
COMPLIANCE
Excel Data Format

ADD:
K

Text

Project State
Report the project’s two letter state abbreviation.
MANDATORY DATA FIELD
COMPLIANCE
Excel Data Format

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ADD:
L

Project Zip Code 5
Report the project’s five digit zip code.
MANDATORY DATA FIELD
COMPLIANCE
Excel Data Format

ADD:
M

Numeric

Project Zip Code+4
Report the project’s four digit zip code extension. To look up the four digit extension for any
United States address, see the "Zip Code Lookup" function at www.usps.gov.
Excel Data Format

Numeric

Project FIPS Code
Report the project’s 11-digit FIPS code.
CONDITIONALLY REQUIRED IF:

CIIS is not able to geocode Project Address.

COMPLIANCE
Data Format

Numeric

Project X, Y Coordinates
Report the project’s X,Y Coordinates.
CONDITIONALLY REQUIRED IF:

CIIS is not able to geocode Investee Address.

COMPLIANCE
Excel Data Format

Numeric

Project Data Points: Outcomes
PRJ:
Z

Annual Gross Revenue from Business Operations At Time of Loan/Investment
For business Projects, report the investee's/borrower’s annual gross revenue during the most
recent 12-month period prior to Project origination for which the information is available.
 If the QALICB is a single-purpose entity (SPE) created by an operating business to lease
back property to that parent business, report the revenue of the parent business.
Numeric
Data Format

PRJ:
AA

Annual Gross Revenue from Business Operations Reported During the Reporting Period
For business Projects, report the investee’s/borrower’s annual gross business revenue during the
most recent 12-month period for which the information is available.
 If the QALICB is a single-purpose entity (SPE) created by an operating business to lease
back property to that parent business, report revenue for the parent business
Annual Update Required
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PRJ:
AB

Type of Jobs Reported
Indicate whether the types of jobs being reported are “Direct” or “Direct and Indirect”. Typically
such job estimates are based on new hires that the project business expects to be able to make
as a result of the new financing. If, however, the project is large and complex, the business or
developer may estimate the job effects based on economic models that may include both direct
and indirect jobs.
Purpose =
CONDITIONALLY REQUIRED IF:
• Business
• Microenterprise
• Real Estate
Purpose = Other
Reject If:
Crosswalk Values / Definitions

PRJ:
AC

Direct jobs

DWINDIRECT
NA

Direct jobs and Indirect jobs
Not Applicable

Jobs at Time of Loan/Investment
For business Projects, report the number of full-time equivalent (FTE) jobs in the business at the
time the Project was originated. One FTE is a 35-hour or more work week. In calculating FTEs,
part-time employees should be combined.
Example: 2 part-time employees that each work 17.5 hours equals one FTE (2 employees x
17.5 hours = 35 hours).
 Exclude construction jobs.
 If the QALICB is a single-purpose entity (SPE) created by an operating business to lease
back property to that parent business, report jobs for the parent business.
Purpose =
CONDITIONALLY REQUIRED IF:
• Business
• Microenterprise
Purpose = Real Estate
Reject If:
Excel Data Format

PRJ:
AD

DIRECT

Number or “Not Applicable”

Projected Permanent Jobs to Be Created at Businesses Financed
For business Projects, report the number of permanent full-time equivalent (FTE) jobs projected
to be created in the business due to this financing. One FTE is a 35-hour or more work week.
In calculating FTEs, part-time employees should be combined.
Example: 2 part-time employees that each work 17.5 hours equals one FTE (2 employees x
17.5 hours = 35 hours).
 The number of Projected Permanent Jobs for a transaction should not change after the
transaction’s initial year of being reported.Exclude construction jobs
 .Include direct jobs.
 Include indirect jobs, if applicable.
 Exclude induced jobs.
Purpose =
CONDITIONALLY REQUIRED IF:
 Business
 Microenterprise
Purpose
= Real Estate
Reject If:
Excel Data Format

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PRJ:
AE

Projected Jobs to Be Created - Construction
For real estate Projects, report the number of construction jobs projected to be created in the
due to this financing.
The number of Projected Permanent Jobs for a transaction should not change after the
transaction’s initial year of being reported.
 Include direct jobs.
 Include indirect jobs, if applicable.
 Exclude induced jobs.
Purpose = Real Estate
CONDITIONALLY REQUIRED IF:
Reject If:

Excel Data Format

PRJ:
AF

Projected Permanent Jobs to Be Created at Tenant Businesses
For real estate Projects, report the number of full-time equivalent (FTE) jobs projected to be
created in business located at the property financed. One FTE is a 35-hour or more work week.
In calculating FTEs, part-time employees should be combined.
Example: 2 part-time employees that each work 17.5 hours equals one FTE (2 employees x
17.5 hours = 35 hours).
The number of Projected Permanent Jobs for a transaction should not change after the
transaction’s initial year of being reported.
 Exclude construction jobs.
 Include direct jobs.
 Include indirect jobs, if applicable.
 Exclude induced jobs.
Purpose =
Reject If:
 Business
 Microenterprise
Excel Data Format

PRJ:
AG

Purpose =
 Business
 Microenterprise
Number or “Not Applicable”

Number or “Not Applicable”

Actual Jobs Created at Businesses Financed
For business Projects, report the number of full-time equivalent (FTE) jobs created in the
business due to this financing. One FTE is a 35-hour or more work week. In calculating FTEs,
part-time employees should be combined.
Example: 2 part-time employees that each work 17.5 hours equals one FTE (2 employees x
17.5 hours = 35 hours).
 Exclude construction jobs.
 Include direct jobs.
 Include indirect jobs, if applicable.
 Exclude induced jobs.
Purpose =
CONDITIONALLY REQUIRED
 Business
IF:
 Microenterprise
Purpose
= Real Estate
Reject If:
Number or "Not Applicable"
Excel Data Format

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PRJ:
AH

Actual Jobs Created - Construction
For real estate Projects, report the number of actual construction jobs created due to this
financing.
 Include direct jobs.
 Include indirect jobs, if applicable.
 Exclude induced jobs.
Purpose = Real Estate
CONDITIONALLY REQUIRED
IF:
Purpose =
Reject If:
 Business
Microenterprise
Number or "Not Applicable"
Excel Data Format

PRJ:
AI

Actual Jobs Created at Tenant Businesses
For real estate Projects, report the actual number of full-time equivalent (FTE) jobscreated in
business located at the property financed. One FTE is a 35-hour or more work week. In
calculating FTEs, part-time employees should be combined.
Example: 2 part-time employees that each work 17.5 hours equals one FTE (2 employees x
17.5 hours = 35 hours).
 Exclude construction jobs.
 Include direct jobs.
 Include indirect jobs, if applicable.
 Exclude induced jobs.
Purpose NOT = Real Estate
Reject If:
Excel Data Format

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PRJ:
AJ

Source of Job Estimates
Select the source of the job estimates that are reported in the TLR

Reject If:

Purpose =
• Business
• Microenterprise
• Real Estate
Purpose = Other

Crosswalk Values / Definitions

NEWFINANCING

CONDITIONALLY REQUIRED IF:

WAGEDATA

ECONOMICIMPACT

RULEOFTHUMB

OTHER
NA
PRJ:
AK

PRJ:
AL

New hires that the project
business expects to be able to
make as a result of the new
financing.
Estimates based on state or
local wage data and projected
wage and salary expenditures
attributable to project financing.
Estimates based on economic
impact modeling systems such
as IMPLAN, RIMSII, or REMI.
Estimates based on developers
“rules of thumb” about jobs
created by type of business and
square-footage built.
Other
Not Applicable

Source of Job Estimates - Other
Report Source of Job Estimates not covered above.
CONDITIONALLY REQUIRED IF:

Source of Job Estimates = Other

Excel Data Format

Text

Square Feet of Real Estate - Total
For real estate Projects, report the total number of gross square feet that are expected to be
constructed, rehabilitated, or acquired with funding from the transaction.
Purpose = Real Estate
CONDITIONALLY REQUIRED IF:
Validations:

Reject If:

Excel Data Format

08/01/2013

Square Feet of Real Estate – Total >= (Square Feet
of Real Estate – Manufacturing) + (Square Feet of
Real Estate – Office) + (Square Feet of Real Estate –
Retail)
Purpose =
 Business
 Microenterprise
Number or “Not Applicable”

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PRJ:
AM

Square Feet of Real Estate - Manufacturing
For real estate Projects, report the number of gross square feet of manufacturing space that are
expected to be constructed, rehabilitated, or acquired with funding from the transaction.
Purpose = Real Estate
CONDITIONALLY REQUIRED IF:
Reject If:

Excel Data Format

PRJ:
AN

Square Feet of Real Estate - Office
For real estate Projects, report the number of gross square feet of office space that are expected
to be constructed, rehabilitated, or acquired with funding from the transaction.
Purpose = Real Estate
CONDITIONALLY REQUIRED IF:
Reject If:

Excel Data Format

PRJ:
AO

Excel Data Format

Purpose =
 Business
 Microenterprise
Number or “Not Applicable”

Square Feet of Real Estate – Retail
For real estate Projects, report the number of gross square feet of retail space that are expected
to be constructed, rehabilitated, or acquired with funding from the transaction.
Purpose = Real Estate
CONDITIONALLY REQUIRED IF:
Reject If:

PRJ:

Purpose =
 Business
 Microenterprise
Number or “Not Applicable”

Housing Units - Sale
For real estate Projects, report the number of for-sale housing units to be constructed,
rehabilitated, or acquired with funding from the transaction.
Purpose = Real Estate
CONDITIONALLY REQUIRED IF:
Validations:

Excel Data Format

08/01/2013




Purpose = Real Estate
Housing Units – Sale >= Affordable Housing
Units – Sale
Number or “Not Applicable”

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PRJ:
AQ

Housing Units - Rental
For real estate projects, report the number of rental housing units to be constructed,
rehabilitated, or acquired with funding from the transaction.
Purpose = Real Estate
CONDITIONALLY REQUIRED IF:
Validations:

Excel Data Format

PRJ:
AR

Excel Data Format

Purpose = Real Estate

Number or “Not Applicable”



Purpose = Real Estate

Number or “Not Applicable”

Community Facility
Report whether the project financed is a community facility. If the project is a community facility,
CIIS requires the user to provide a numeric response greater than zero or “Don’t Know” to at
least one of the Community Facility Capacity data points that follow.
Validations:

Purpose = Real Estate

Crosswalk Values / Definitions

YES

Yes

Excel Data Format

PRJ:
AU



Affordable Housing Units - Rental
Of the total Housing Units – Rental to be rehabilitated, constructed, or acquired with funding
from this transaction, report the number that are projected to be affordable housing units.
Purpose = Real Estate
CONDITIONALLY REQUIRED IF:
Validations:

PRJ:
AT

Purpose = Real Estate
Housing Units – Rental >= Affordable Housing
Units – Rental
Number or “Not Applicable”

Affordable Housing Units – Sale
Of the total Housing Units – Sale to be rehabilitated, constructed, or acquired with funding from
this transaction, report the number that are projected to be affordable housing units.
Purpose = Real Estate
CONDITIONALLY REQUIRED IF:
Validations:

PRJ:
AS




Don’t Know

Capacity of Educational Community Facility
If the project financed includes an educational facility, report the number of student seats
available in the school.
 Community Facility = YES AND
CONDITIONALLY REQUIRED IF:
 None of the other Capacity of Community Facility
data contain a numeric response or “Don’t Know”
Number,
“Don’t Know”, or Not Applicable
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PRJ:
AV

Capacity of Childcare Community Facility
If the project financed includes a childcare facility, report the number of childcare slots available
in the facility.
 Community Facility = YES AND
CONDITIONALLY REQUIRED IF:
 None of the other Capacity of Community Facility
data contain a numeric response or “Don’t Know”
Number,
“Don’t Know”, or Not Applicable
Excel Data Format

PRJ:
AW

Capacity of Healthcare Community Facility
If the project financed includes a healthcare facility, report the projected number of visits per
year.
 Community Facility = YES AND
CONDITIONALLY REQUIRED IF:
 None of the other Capacity of Community Facility
data contain a numeric response or “Don’t Know”
Number,
“Don’t Know”, or Not Applicable
Excel Data Format

PRJ:
AX

Capacity of Arts Center Community Facility
If the project financed includes an arts center, report the capacity of the arts center.
Example: If the project is a theater, report the seating capacity
 Community Facility = YES AND
CONDITIONALLY REQUIRED IF:
 None of the other Capacity of Community Facility
data contain a numeric response or “Don’t Know”
Number,
“Don’t Know”, or Not Applicable
Excel Data Format

PRJ:
AY

Capacity of Other Community Facility
If the project financed is a community facility that serves a purpose other than education,
childcare, healthcare, or arts, report the capacity related to that other purpose.
 Community Facility = YES AND
CONDITIONALLY REQUIRED IF:
 None of the other Capacity of Community Facility
data contain a numeric response or “Don’t Know”
Number,
“Don’t Know”, or Not Applicable
Excel Data Format

PRJ:
AZ

Other Impact (1) - Explain
If the Organization measures a community development impact(s) that is not covered above,
Users may report this as an “Other Impact.” Include only quantitative impacts that the CDE has
measured during the reporting period.
Excel Data Format

PRJ:
BA

Text

Other Impact (1) - Number of Units
If the Organization reported an Other Impact (1) - Explain, report the number of units
accomplished for this impact during the reporting period.
CONDITIONALLY REQUIRED IF:

Other Impact (1) - Explain reported.

Excel Data Format

Numeric

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PRJ:
BB

Other Impact (2) - Explain
If the Organization measures a community development impact(s) that is not covered above,
Users may report this as an “Other Impact.” Include only quantitative impacts that the CDE has
measured during the reporting period.
Excel Data Format

PRJ:
BC

Text

Other Impact (2) - Number of Units
If the Organization reported an Other Impact (2) - Explain, report the number of units
accomplished for this impact during the reporting period.
CONDITIONALLY REQUIRED IF:

Other Impact (2) - Explain reported.

Excel Data Format

Numeric

Project Data Points: NMTC Program Criteria
PRJ:
BD

Investor TIN
Report the Tax Identification Number (TIN) of the CDE that originated the Project. “Investor” does
not refer to the QEI investor or the upper tier of a leverage structure.
MANDATORY DATA FIELD
COMPLIANCE
Excel Data Format

08/01/2013

Numeric

CIIS 11.0

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PRJ:
BE

QALICB Type
QALICB Type describes the investee/borrower. QALICB Type is used to determine an
Allocatee’s compliance with the type of lending/investing described in the Allocation Agreement.
QALICB Type does not describe the purpose of the loan(s)/investment(s). Nor does it refer to
the type of collateral securing a loan. (See “Purpose” and “Collateral Type” data points.)
Note: If the CDE would like to avail itself of the IRS’s provisions for New Market Tax Credit NonReal Estate Investments (TD 9600), it must first have designated the QEI as a non-real estate
QEI in the CDFI Fund’s Allocation Tracking System (ATS). Then, the QALICB Type must be
entered as “Non-Real Estate QALICB” and the Purpose must be either “Business” or
“Microenterprise.” Allocatees are responsible for ensuring compliance with the specific
requirements of TD 9600 in order to avail themselves of those provisions.
Real Estate QALICB – The investee/borrower’s predominant business activity (i.e. activity that
generates more than 50 percent of the business’ gross income) involves the development
(including construction of new facilities and rehabilitation/enhancement of existing facilities),
management, or leasing of real estate.
Non-Real Estate QALICB - The investee/borrower does not satisfy the definition of Real Estate
QALICB. As such, the investee/borrower’s predominant business activity (i.e. activity that
generates more than 50 percent of the business’ gross income) DOES NOT involve
development (including construction of new facilities and rehabilitation/enhancement of existing
facilities), management, or leasing of real estate.
Special Purpose Entity QALICB – The investee/borrower QALICB is a special purpose entity
that is controlled by or under common control with a Non-Real Estate QALICB, and that was set
up specifically to lease the property back to the Non-Real Estate QALICB such that the NonReal Estate QALICB is the principal user of the property. For Allocations from the CY 2011
round or earlier, an investee/borrower that is a Special Purpose Entity QALICB may be
considered either a Real Estate or a Non-Real Estate QALICB for the purposes of measuring
compliance with the Allocation Agreement. For Allocations from the CY 2012 round or later, an
investee/borrower that is a Special Purpose Entity QALICB is considered a Real Estate QALICB
for the purposes of measuring compliance with the allocation agreement.
CONDITIONALLY REQUIRED IF:

QLICI Type = QALICB

COMPLIANCE
Crosswalk Values / Definitions

Real Estate QALICB


SPE

Special Purpose Entity QALICB


08/01/2013

CIIS 11.0

Borrower/investee’s predominant business
activity includes the development
(including construction of new facilities
and rehabilitation/enhancement of existing
facilities), management or leasing of real
estate.
Investee/borrower is a special purpose
entity that is controlled by or under
common control with a Non-Real Estate
QALICB, and that was set up specifically
to lease the property back to the Non-Real
Estate QALICB such that the Non-Real
Estate QALICB is the principal user of the
property.
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NRE

Non-Real Estate


Borrower/investee does not satisfy the
definition of Real Estate QALICB.

For the purposes of completing the Business Strategy section and all relevant exhibits, financing
provided to real estate Qualified Active Low Income Community Business (QALICB) refers to
entities whose predominant business activity is the development (including construction of new
facilities and rehabilitation/enhancement of existing facilities), management or leasing of real
estate.
Transactions with QALICBs whose predominant business activity includes all other types of
business activities should be classified as non-real estate businesses regardless of: 1) how the
business intends to use the proceeds of the transaction; or 2) whether the business intends to
use any real estate owned as collateral for a loan.
For example, if an Applicant provided a loan to a childcare provider for the purpose of purchasing
the property where the childcare center would be housed, the Applicant would categorize this
loan as a non-real estate transaction. However, if the Applicant provided a loan to a real estate
development company whose predominant business is the development of community facilities,
for the purpose building a childcare center, this loan would be considered financing a real estate
transaction.
Notwithstanding the above, loans or investments made to a special purpose entity that is
Controlled by or under common Control with an operating company, and that was set up
specifically to lease the property back to the operating company such that the operating company
is the principal user of the property, may be classified as either a “real estate QALICB” or a “nonreal estate QALICB”, at the discretion of the CDE. An operating company is considered the
principal user of the QALICB’s property if it is the occupant of a majority (i.e., greater than 50%)
of the rentable square footage of the QALICB’s property. The QALICB may lease the balance of
its property to one or more third parties.
PRJ:
BF

NMTC Eligibility Criteria
Report which geographic criteria qualifies this transaction as a NMTC eligible transaction. If you
select ““2006-2010 American Community Survey” (ACS) this may apply to a QLICI closed on or
after May 1, 2012. In addition, the CDFI Fund will allow current NMTC allocatees to use either
2000 census data or 2006-2010 ACS data applied to the 2010 census tracts to qualify QLICIs
closed between May 1, 2012 and June 30, 2013. Finally if you select “Census 1990”, the
transaction must have been closed by a specific date outlined in section 3.2 of the Allocation
Agreement.
MANDATORY DATA FIELD
COMPLIANCE
Crosswalk Values / Definitions

CENSUS1990

1990 Census

CENSUS2000

2000 Census
CDFI Fund Approved Target
Area or Other Area
Targeted populations
Tracts with low population
High migration rural county

TARGETAREA
TARGETPOP
TRACTS
HIGHMIGRATION
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2006-2010ACS

PRJ:
BG

American Community Survey
2006-2010

1990 FIPS Code
If the Organization used the 1990 Census to qualify this transaction as a NMTC eligible
transaction, report the 11-digit FIPS code that identifies the correct 1990 census tract.
CONDITIONALLY REQUIRED IF:

NMTC Eligibility Criteria = 1990 Census

COMPLIANCE

PRJ:
BH

Reject If:

NMTC Eligibility Criteria NOT = 1990 Census

Excel Data Format

Text

Related Entity
In accordance with section 3.2 of the Allocation Agreement, report “Yes” if the investee (entity
receiving the financing) is a related entity. For more information on related entities, see the IRS
regulations or the NMTC Allocation Application Q & A Document on the Fund's website. CDE
Allocatees should refer to IRC § 267(b) and 707(b)(1) and consult their own tax advisors for more
information about the definition of a related entity.
MANDATORY DATA FIELD
COMPLIANCE
Crosswalk Values / Definitions

PRJ:
BI

PRJ:
BJ

YES
NO

Yes
No

Total QEI Proceeds Retained by the CDE
This is the total amount of the QEI proceeds retained by the CDE expressed in basis points. The
amount of QEI proceeds retained by the CDE added to the amount of the QLICI should equal the
total QEI.
CONDITIONALLY REQUIRED IF:

Date Originated > 12/31/2010

Reject If:

> 5,000

Excel Data Format

Numeric

Front End Sources of Compensation and Profits Charged to Investors
The amount (expressed in basis points) of front-end sources of compensation and profits
charged to investors. Front-End sources of compensation and profit include any and all revenue
charged prior to or during the close of the transaction (i.e. origination fees, brokerage fees, legal
fees, closing costs, guarantee fees, etc).
Date Originated > 12/31/2010
CONDITIONALLY REQUIRED IF:
Reject If:

> 5,000

Excel Data Format

Numeric

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PRJ:
BK

PRJ:
BL

PRJ:
BM

PRJ:
BN

Front End Sources of Compensation and Profits Charged to Borrowers/Investees
The amount (expressed in basis points) of front-end sources of compensation and profits
charged to borrowers/investees. Front-End sources of compensation and profit include any and
all revenue charged prior to or during the close of the transaction (i.e. origination fees, brokerage
fees, legal fees, closing costs, guarantee fees, etc).
Date Originated > 12/31/2010
CONDITIONALLY REQUIRED IF:
Reject If:

> 5,000

Excel Data Format

Numeric

Front End Sources of Compensation and Profits Charged to Other Entities
The amount (expressed in basis points) of front-end sources of compensation and profits
charged to other entities besides investors or borrowers/investees. Front-End sources of
compensation and profit include any and all revenue charged prior to or during the close of the
transaction (i.e. origination fees, brokerage fees, legal fees, closing costs, guarantee fees, etc).
Other entities may include subsidiary CDEs, etc.
Date Originated > 12/31/2010
CONDITIONALLY REQUIRED IF:
Reject If:

> 5,000

Excel Data Format

Numeric

On-going Sources of Compensation and Profits Charged to Investors
The amount (expressed in basis points) of on-going sources of compensation and profits
charged to investors. On-going sources of compensation and profit include any and all revenue
collected throughout the allocation compliance period (i.e. asset management fees, compliance
fees, interest rate spread, etc), with the exception of ordinary interest or dividend payments
passed through to investors.
Date Originated > 12/31/2010
CONDITIONALLY REQUIRED IF:
Reject If:

> 5,000

Excel Data Format

Numeric

On-going Sources of Compensation and Profits Charged to Borrowers/Investees
The amount (expressed in basis points) of on-going sources of compensation and profits
charged to borrowers/investees. On-going sources of compensation and profit include any and
all revenue collected throughout the allocation compliance period (i.e. asset management fees,
compliance fees, interest rate spread, etc), with the exception of ordinary interest or dividend
payments passed through to investors.
Date Originated > 12/31/2010
CONDITIONALLY REQUIRED IF:
Reject If:

> 5,000

Excel Data Format

Numeric

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PRJ:
BO

PRJ:
BP

PRJ:
BQ

PRJ:
BR

On-going Sources of Compensation and Profits Charged to Other Entities
The amount (expressed in basis points) of on-going sources of compensation and profits
charged to other entities besides investors or borrowers/investees. Other entities may include
subsidiary CDEs, etc. On-going sources of compensation and profit include any and all revenue
collected throughout the allocation compliance period (i.e. asset management fees, compliance
fees, interest rate spread, etc), with the exception of ordinary interest or dividend payments
passed through to investors.
Date Originated > 12/31/2010
CONDITIONALLY REQUIRED IF:
Reject If:

> 5,000

Excel Data Format

Numeric

Back-end Sources of Compensation and Profits Charged to Investors
The amount (expressed in basis points) of back-end sources of compensation and profits
charged to investors. Back-end sources of compensation and profit include any and all revenue
collected at the time of investment exit or after the investment exit (i.e. success, residuals, exit
fees, carried interest, etc).
Date Originated > 12/31/2010
CONDITIONALLY REQUIRED IF:
Reject If:

> 5,000

Excel Data Format

Numeric

Back-end Sources of Compensation and Profits Charged to Borrowers/Investees
The amount (expressed in basis points) of back-end sources of compensation and profits
charged to borrowers/investees. Back-end sources of compensation and profit include any and
all revenue collected at the time of investment exit or after the investment exit (i.e. success,
residuals, exit fees, carried interest, etc).
Date Originated > 12/31/2010
CONDITIONALLY REQUIRED IF:
Reject If:

> 5,000

Excel Data Format

Numeric

Back-end Sources of Compensation and Profits Charged to Other Entities
The amount (expressed in basis points) of back-end sources of compensation and profits
charged to other entities besides investors or borrowers/investees. Other entities may include
subsidiary CDEs, etc. Back-end sources of compensation and profit include any and all revenue
collected at the time of investment exit or after the investment exit (i.e. success, residuals, exit
fees, carried interest, etc).
Date Originated > 12/31/2010
CONDITIONALLY REQUIRED IF:
Reject If:

> 5,000

Excel Data Format

Numeric

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PRJ:
BS

PRJ:
BT

PRJ:
BU

Other Sources of Compensation and Profits Charged to Investors
The amount (expressed in basis points) other sources of compensation and profits charged to
investors that has not been disclosed as front-end, on-going, or back-end sources of
compensation and profit.
Date Originated > 12/31/2010
CONDITIONALLY REQUIRED IF:
Reject If:

> 5,000

Excel Data Format

Numeric

Other Sources of Compensation and Profits Charged to Borrowers/Investees
The amount (expressed in basis points) of other sources of compensation and profits charged
to borrowers/investees that has not been disclosed as front-end, on-going, or back-end sources
of compensation and profit.
Date Originated > 12/31/2010
CONDITIONALLY REQUIRED IF:
Reject If:

> 5,000

Excel Data Format

Numeric

Other Sources of Compensation and Profits Charged to Other Entities
The amount (expressed in basis points) of other sources of compensation and profits charged
to other entities besides investors or borrowers/investees that has not been disclosed as frontend, on-going, or back-end sources of compensation and profit. Other entities may include
subsidiary CDEs, etc.
Date Originated > 12/31/2010
CONDITIONALLY REQUIRED IF:
Reject If:

> 5,000

Excel Data Format

Numeric

Project Data Points: Better Rates & Terms
PRJ:
BV

Below Market Interest Rate (Project)
Report whether the Project had a below market interest rate at the end of the reporting period.
 In previous versions of CIIS, “Below Market Interest Rate” was collected on the Financial
Note-level only.
MANDATORY DATA FIELD
COMPLIANCE
Crosswalk Values / Definitions

08/01/2013

YES
NO

CIIS 11.0

Yes
No

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PRJ:
BW

Blended Interest Rate
If the Financial Note(s) in the Project include one or more loans, report the blended interest rate
in effect at the reporting period end. When calculating the blended interest rate, users may treat
equity investments as 0% interest loans. If the Project was paid off during the reporting period,
report the interest rate at the time of the pay off.
 If you provide a blended interest rate, please be prepared to provide the Fund with
documentation regarding how the blended interest rate was calculated.
Enter the percentage as a whole number (e.g. if the Blended Interest Rate is 2.0%, enter “2.0”).
CONDITIONALLY REQUIRED IF:

Below Market Interest Rate (Project) = YES

Annual Update Required
Excel Data Format

PRJ:
BX

Numeric (3 decimal places)

Comparable Blended Interest Rate
If the Project has a below market interest rate, report the comparable market rate at the end of
the reporting period that the Allocatee used as a benchmark to determine that the Project has a
below market interest rate.
Enter the percentage as a whole number (e.g. if the Comparable Blended Interest Rate
is 2.0%, enter “2.0”).
CONDITIONALLY REQUIRED IF:

Below Market Interest Rate (Project) = YES

Annual Update Required
Excel Data Format

PRJ:
BY

What is Blended Interest Rate Comparable?
If the Project has a Below Market Interest Rate, report the Blended Interest Rate Comparable.
Below Market Interest Rate (Project) = Yes and Date
CONDITIONALLY REQUIRED IF:
Originated > 12/31/2005
Crosswalk Values / Definitions

PRJ:
BZ

Numeric (3 decimal places)

NONNMTC
PARENT
BANKS
OTHER

CDE’s Non-NMTC Transaction
CDE’s Parent/Affiliate
Banks
Other

Blended Interest Rate Comparable Other
If What is Blended Interest Rate Comparable? = Other, enter the Blended Interest Rate
Comparable.
CONDITIONALLY REQUIRED IF:

What is Blended Interest Rate Comparable? = Other

Excel Data Format

Text

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PRJ:
CA

Lower than Standard Origination Fees (Project)
In accordance with Section 3.2 of the Allocation Agreement, report whether the Project has lower
than standard origination fees.
 In previous versions of CIIS, “Lower than Standard Origination Fees” was collected on the
Financial Note-level only
MANDATORY DATA FIELD
COMPLIANCE
Crosswalk Values / Definitions

PRJ:
CB

PRJ:
CC

CONDITIONALLY REQUIRED IF:

Lower than Standard Origination Fees (Project) = YES

Excel Data Format

Numeric

What is Standard Origination Fees (Project) Comparable?
If the Project has a Lower than Standard Origination Fees, report the Standard Origination Fees
Comparable.
Lower than Standard Origination Fees (Project) = Yes
CONDITIONALLY REQUIRED IF:
and Date Originated > 12/31/2005
NONNMTC
PARENT
BANKS
OTHER

CDE’s Non-NMTC Transaction
CDE’s Parent/Affiliate
Banks
Other

Standard Origination Fees (Project) Comparable Other
If What is Standard Origination Fees (Project) Comparable? = Other, enter the Standard
Origination Fees Comparable.
What is Standard Origination Fees (Project)
CONDITIONALLY REQUIRED IF:
Comparable? = Other
Excel Data Format

PRJ:
CE

Yes
No

Standard Origination Fees (Project)
If the Project has lower than standard origination fees, report the comparable market origination
fees that the Allocatee used as a benchmark to determine that the Project has lower than
standard origination fees.

Crosswalk Values / Definitions

PRJ:
CD

YES
NO

Text

Higher than Standard Loan to Value Ratio
In accordance with Section 3.2 of the Allocation Agreement, report whether the Project has a
higher than standard loan to value ratio.
MANDATORY DATA FIELD
COMPLIANCE
Crosswalk Values / Definitions

08/01/2013

YES
NO
CIIS 11.0

Yes
No
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PRJ:
CF

PRJ:
CG

Standard Loan-to-Value Ratio
If the Project has a higher than standard loan to value ratio, report the comparable market loan
to value ratio that the Allocatee used as a benchmark to determine that the Project has a higher
than standard loan to value ratio.
 Enter the percentage as a whole number (e.g. if the LTV is 125%, enter “125.”)
CONDITIONALLY REQUIRED IF:

Higher than Standard Loan to Value Ratio = YES

Excel Data Format

Numeric (3 decimal places)

What is Standard Loan-to-Value Ratio Comparable?
If the Project has a Higher than Standard Loan-to-Value Ratio, report the Standard Loan-toValue Ratio Comparable.
Higher than Standard Loan-to-Value Ratio = Yes and
CONDITIONALLY REQUIRED IF:
Date Originated > 12/31/2005
Crosswalk Values / Definitions

PRJ:
CH

CDE’s Non-NMTC Transaction
CDE’s Parent/Affiliate
Banks
Other

Standard Loan-to-Value Ratio Comparable Other
If What is Standard Loan-to-Value Ratio Comparable? = Other, enter the Standard Loan-toValue Ratio Comparable.
What is Standard Loan-to-Value Ratio Comparable? =
CONDITIONALLY REQUIRED IF:
Other
Excel Data Format

PRJ:
CI

NONNMTC
PARENT
BANKS
OTHER

Text

More Flexible Borrower Credit Standards
In accordance with Section 3.2 of the Allocation Agreement, report whether the Project has more
flexible borrower credit standards.
MANDATORY DATA FIELD
COMPLIANCE
Crosswalk Values / Definitions

PRJ:
CJ

YES
NO

Yes
No

Lower than Standard Debt Service Coverage Ratio
In accordance with Section 3.2 of the Allocation Agreement, report whether the Project has a
lower than standard debt service coverage ratio.
MANDATORY DATA FIELD
COMPLIANCE
Crosswalk Values / Definitions

08/01/2013

YES
NO

CIIS 11.0

Yes
No

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PRJ:
CK

Standard Debt Service Coverage Ratio
If the Project has a lower than standard debt service coverage ratio, report the comparable
market debt service coverage ratio that the Allocatee used as a benchmark to determine that the
Project has a lower than standard debt service coverage ratio.
 Enter the percentage as a whole number (e.g. if the DSC is 100%, enter “100.”)
Lower than Standard Debt Service Coverage Ratio =
CONDITIONALLY REQUIRED IF:
YES
Excel Data Format

PRJ:
CL

What is Standard Debt Service Coverage Ratio Comparable?
If the Project has a Lower than Standard Debt Service Coverage Ratio, report the Standard Debt
Service Coverage Ratio Comparable.
Lower than Standard Debt Service Coverage Ratio =
CONDITIONALLY REQUIRED IF:
Yes and Date Originated > 12/31/2005
Crosswalk Values / Definitions

PRJ:
CM

NONNMTC
PARENT
BANKS
OTHER

CDE’s Non-NMTC Transaction
CDE’s Parent/Affiliate
Banks
Other

Standard Debt Service Coverage Ratio Comparable Other
If What is Standard Debt Service Coverage Ratio Comparable? = Other, enter the Standard
Debt Service Coverage Ratio Comparable.
What is Standard Debt Service Coverage Ratio
CONDITIONALLY REQUIRED IF:
Comparable? = Other
Excel Data Format

PRJ:
CN

Numeric (3 decimal places)

Text

Lower than Standard Loan Loss Reserve Requirement
In accordance with Section 3.2 of the Allocation Agreement, report whether the Project has a
lower than standard loan loss reserve requirement.
MANDATORY DATA FIELD
COMPLIANCE
Crosswalk Values / Definitions

PRJ:
CO

YES
NO

Yes
No

Standard Loan Loss Reserve Requirement
If the Project has a lower than standard loan loss reserve requirement, report the comparable
market loan loss reserve requirement that the Allocatee used as a benchmark to determine that
the Project has a lower than standard loan loss reserve requirement.
 Enter the percentage as a whole number (e.g. if the LLR requirement is 5%, enter “5.”)
Lower than Standard Loan Loss Reserve Requirement
CONDITIONALLY REQUIRED IF:
= YES
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PRJ:
CP

What is Standard Loan Loss Reserve Requirement Comparable?
If the Project has a Lower than Standard Loan Loss Reserve Requirement, report the Standard
Loan Loss Reserve Requirement Comparable.
Lower than Standard Loan Loss Reserve Requirement
CONDITIONALLY REQUIRED IF:
= Yes and Date Originated > 12/31/2005
Crosswalk Values / Definitions

PRJ:
CQ

NONNMTC
PARENT
BANKS
OTHER

CDE’s Non-NMTC Transaction
CDE’s Parent/Affiliate
Banks
Other

Standard Loan Loss Reserve Requirement Comparable Other
If What is Standard Loan Loss Reserve Requirement Comparable? = Other, enter the Standard
Loan Loss Reserve Requirement Comparable.
What is Standard Loan Loss Reserve Requirement
CONDITIONALLY REQUIRED IF:
Comparable? = Other
Excel Data Format

Text

Project Data Points: Areas of Higher Distress
PRJ:

Areas of Higher Distress – Standard List
In accordance with Section 3.2 of the Allocation Agreement, report “YES”, “NO”, or "NA" for each
of the following:
MANDATORY DATA FIELD
COMPLIANCE

Poverty Rates Greater than 25% but less than or equal to 30%

Poverty Rates Greater than 30%

If located within a non-Metropolitan Area, median family income does not exceed 60
percent of statewide median family income or if located within a Metropolitan Area,
median family income does not exceed 60 percent of the greater of statewide median
family income or the Metropolitan Area median family income.

If located within a non-Metropolitan Area, median family income greater than 60
percent but less than or equal to 70 percent of statewide median family income or if
located within a Metropolitan Area, median family income greater than 60 percent
but less than or equal to 70 percent of the greater of statewide median family
income or the Metropolitan Area median family income.

Unemployment Rates equal to or greater than 1.25 but less than 1.50 Times the National
Average

Unemployment Rates at Least 1.5 Times the National Average

Designated for redevelopment by a governmental agency;

Federally designated Empowerment Zones, Enterprise Communities, or Renewal
Communities.

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CZ

U.S. Small Business Administration (SBA) designated HUB Zones, to the extent that the
QLICIs will support businesses that obtain HUB Zone certification from the SBA; (* See
note below for clarification).



Round 1 and Round 2 Allocatees - For a project to qualify as an eligible AHD under this
criteria, the project must only be located in a SBA designated HUB Zone.
Round 3, Allocatees and all Allocatees Thereafter - For a project to qualify as an eligible
AHD under this criteria, the project must be located in a SBA designated HUB Zone and the
QLICIs support businesses that obtain HUB Zone certification from the SBA.

Federally designated as Native American or Alaskan Native areas, Hawaiian Homelands,
or redevelopment areas by the appropriate Tribal or other authority.

Federally designated Brownfields redevelopment areas.

Encompassed by a HOPE VI redevelopment plan.

Located in a Hot Zone (defined as geographic areas designated by the Fund as having
greater levels of economic distress).

Areas designated as distressed by the Appalachian Regional Commission or Delta
Regional Authority.

Colonias areas as designated by the U.S. Department of Housing and Urban Development.

Federally designated medically underserved areas, to the extent that QLICI activities will
support health related services.

State or local tax-increment financing districts, enterprise zone programs, or other similar
state/local programs targeted towards particularly economically distressed communities.

High Migration Rural County

Non-Metropolitan Census Tract

Counties for which the Federal Emergency Management Agency (FEMA) has (a) issued a
"major disaster declaration" since July 15, 2005; and (b) made a determination that such
County is eligible for both "individual and public assistance;" provided that, for areas not
located within the GO Zone, the initial project investment was made within 24 months of
the disaster declaration.

Businesses certified by the Department of Commerce as eligible for assistance under the
Trade Adjustment Assistance for Firms (TAA) Program

DM
Food Desert
DN
Targeted Populations
Excel Data Options

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NO
NA

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PRJ:
DO

Areas of Higher Distress – Other
In accordance with Section 3.2 of the Allocation Agreement, report any responses applicable to
the transaction in the same text as appears in the Allocation Agreement. In addition to the
Standard List outlined above, some Allocatees may have additional targeted areas approved in
their Allocation Agreement.
MANDATORY DATA FIELD
COMPLIANCE
Excel Data Format

Text

Additional Guidance on reporting Multi-CDE Project Numbers
Overview: Many CDEs are financing Projects in conjunction with other CDEs, allocatees and suballocatees. Organizations will now be able to report which Projects were financed by multiple allocates
and sub-allocatees. Organizations can create a Multi-CDE Project Number by selecting the Multi-CDE
Project link under the TLR menu of the CIIS Homepage. After selecting the link, follow the steps and CIIS
will generate the Multi-CDE Project Number. The Multi-CDE Project Number can be entered in column B
of the CDE TLR Projects tab.

 A response to the Multi-CDE project number requirement is mandatory for any CDE projects.
 CIIS allows organizations to create Multi-CDE Project Numbers at any time regardless of where
an organizations is in the reporting process (in progress or submitted). Organizations can access
the Multi-CDE Project Number creation page any time to establish a new Multi-CDE Project
Number. If you have any questions please call the CIIS Help Desk at either of the following: (703)
373-1516 or ciishelp@kearneyco.com.
 CIIS TLR Reporting System Enhancements will become operational by EOB March 25th, 2013.
 Two responses are provided in the drop menu: “Multi-CDE Project Number” and “Not
Applicable.”
 When applicable after 12/31/2011 a Multi-CDE Project should be reported for the new project
when the initial investment is closed.
 Projects that are funded by a single CDE should provide a response of “Not Applicable” in the
“Multi-CDE Project Number” field of the TLR.
 Generally, a project originated prior to 1/1/2012 should NOT be reported as a Multi-CDE project
even though it may have been a Multi-CDE project. The only instances in which a project
originated prior to 1/1/2012 should be reported as a Multi-CDE Project is when project’s costs
cannot be disaggregated between reporting phases and some of the participating CDEs’
Qualified Equity Investments would be comingled between project phases.
 Treatment of Multi-CDE Projects involving distinct phases: In instances where a Multi-CDE
project occurs at an address or location where a NMTC financed project was previously funded,
the succeeding phase may be construed as a new and distinct project if and only if the total
project costs can be disaggregated between reporting phases and none of the participating
CDEs’ Qualified Equity Investments would be comingled between project phases. Moreover, if
there are different QALICBs in these separate phases it should be straightforward to separate
costs and impacts between phases.
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 To address instances of Multi-CDE projects prior to 1/1/2012 the CDFI Fund will publish the TLR
historical data which will include a provisional list of Multi-CDE projects. This list will provide a
first iteration for identifying Multi-CDE project. At a later date the CDFI Fund will issue guidance
on providing edits to this list to develop a consensus list; this approach to identifying Multi-CDE
projects in the historical data entails less complexity than attempting to link the historical
records through the TLR reporting system.
1. The following instructions are provided on the use of “Lead” and “Collaborative” CDE approaches for
administering and reporting a multi-CDE project:
Lead Approach – Please select this option if a CDE (or allocatee or sub-allocatee—which
hereafter will be referred to as the organization) has been designated by all participating
organizations as the initiating organization to create, enter and edit the applicable MultiCDE Project information. The Lead CDE coordinates the multi-CDE project data to report
the total project costs (making sure that it includes all sources of financing for all
participating organizations as detailed in reporting fields PRJ:C-F), the project address,
and the total number organizations participating and their respective TINs (see TLR
enhancement 1 below).








Please note that the multi-CDE table which assigns the Multi-CDE project
number is a separate reporting table used to link multiple transactions across
participating organizations. The multi-CDE table is not meant to collect the data
on the individual transactions of participating organizations which must still be
reported separately in the TLR by each organization. In addition the Lead CDE
should ensure that all participating organization uses the same business
description, 6-digit NAICS code for the project.
The “initiating” or “registering” organization WILL be automatically listed as a
participant in the ‘Multi-CDE Project Table’.
Under the Lead CDE approach all participating organizations should report the
same impact data based upon the total impact of the project, for each relevant
outcome measure in TLR fields PRJ:Z –PRJ:BC, including projected and actual job
measures, square footage, annual gross revenue generated by QALICB, etc.
(The source(s) and method(s) of computing jobs should be agreed upon).
Differing fiscal year end (FYE) for participating organizations: It is recognized
that not all participating organizations will have the same FYE to estimate
outcome data for the Multi-CDE project; however slight differences in outcome
reporting will average out over the life of the project. Please use the most
recent available outcome data even if the end-of-fiscal-year dates vary among
organizations.
The rationale for using the same outcome numbers for TLR reporting is that
every organization will report the aggregate impact and the CDFI Fund can then
count the impacts once for each identified multi-CDE without risk of double
counting.

Collaborative Approach – Please select this option if all participating organizations should
be able to edit the Multi-CDE Project information.



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Under the Collaborative approach, the organizations agree to report in the
Multi-CDE project table the total project costs (making sure that it includes all
sources of financing for all participating organizations as detailed in reporting
fields PRJ:C-F), the project address, and the total number participating
organizations and their respective TINs (see TLR enhancement 1 below).
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






Please note that the multi-CDE table which assigns the Multi-CDE project
number is a separate reporting table used to link multiple transactions across
participating organizations.
The “initiating” or “registering” organization WILL be automatically listed as a
participant in the ‘Multi-CDE Project Table’.
All participating organizations should report their individual outcome data
based on their organization’s detailed data collection on their specific
contribution to the project.
If the participating organizations do not collect discrete breakouts of outcome
data for each organization’s contribution to the project outcomes, then the
organizations should use a pro-rata share of relevant outcomes as measured
by each organization’s share of all QEIs in the project. It is recognized that
prorating outcomes based on the share of total QEIs does not account for the
non-New Markets financing portion of the project; however the collection of
the detailed breakout of total project cost components will allow the CDFI Fund
to make this calculation in analyzing project leverage and the attribution of
outcomes.
Outcomes that should be prorated include all job measures (PRJ: AB-PRJ: AI);
and square footage, housing units, community facilities and capacity measures
(PRJ: AL-PRJ: BC). The source and method of computing jobs should be agreed
upon.
As in the lead approach the multi-CDE table is not meant to collect the data on
the individual transactions of participating organizations which must still be
reported separately in the TLR by each organization. In addition all participating
organizations must use the same business description, 6-digit NAICS code for
the project.
The rationale for this approach was that some organizations desire to report
discrete outcomes related to their individual investments. Moreover under the
collaborative approach the reporting effort is distributed across all organizations
identified in the multi-CDE project.
A key performance measurement objective for collaborative CDE reporting is
that the sum of individually reported outcomes should equal the estimated
total outcome of the project so that there is no double counting of outcomes.

CIIS TLR Reporting System Enhancements:
th
The system enhancements listed below will become operational by EOB March 25 , 2013.

1. A Drop down will be added to the Multi-CDE creation page that requires users to enter the
number of organizations participating in the Multi-CDE Project.
o

An entry for the “Number of Participating Organizations” will require that value match
the number of organization entries identified when initiating the Multi-CDE Project
Number. If the number does not match the actual number of entries of participating
allocatees and sub-allocatees entered in the drop-down box, the system will not
generate a Multi-CDE project number.

2. The system will send an email to all participating organizations when updates are made
regarding the setup of the multi-CDE project.
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3. The system will CC the Help Desk on all emails.
4. The system will continue to use the TIN as the identifier when adding all participating
organizations that have a QEI in the project. For reasons of confidentiality CIIS cannot provide a
list of TINs for allocatee or sub-allocatee.
5. If an organization has already submitted a TLR and needs to change an answer based on these
new instructions, they will have to request that the Help Desk set the TLR to ‘Open’ and then
they will be able to make a change in Multi-CDE Project Number.

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File Type	application/pdf
File Title	CDE TRANSACTION LEVEL REPORT
Author	Kristen Altobello
File Modified	2014-02-03
File Created	2013-08-23