Caa  RAP Cultural Grant  AGENDA  Summit County Recreation Arts and Parks Advisory Committee - Cultural  (RAP Tax Cultural Committee) Thursday, March 7, 2024  NOTICE is hereby given that the Summit County RAP Tax Cultural Committee will meet electronically, via Zoom, and at the anchor location of Summit County Sheldon Richins Building 1885 W Ute Blvd Park City, UT 84098 Room 133  To participate in the meeting: Join Zoom: Meeting ID: 7079 914 6500 Passcode: 010124 Or dial1699009128U5  nttps/summitcoutyutzoom.s15/17079146500/Pwd-WUFS/mpwUESVANreGhINWVBbVZIZ209  3:30 PM- 4:30 PM - 2024 RAP Tax Cultural Committee Informational Workshop.  4:30PM- - Meeting Adjourned  Members of the Committee will attend by electronic means, using Zoom (phone or video). Suchi members mayj fully participate int the proceedings as if physically present. Individuals with questions, comments, or needing special accommodations pursuant tot the Americans with Disabilities Act regarding this meeting may contact Amy Jones at 435-336-3042  Posted: March6,2024    @    /  :  5 A    Program Overview  The purpose of the program is to support organizations that enrich the overall quality of life for residents throughout the County. The Recreation Arts and Parks (RAP) Program is committed to fair and equitable access to RAP funding and educational resources. It will also work to increase the public awareness of the value of the RAP Program. The RAP Program exists to enhance financial support of the County's cultural organizations through the imposition, collection and  distribution of a 1/10th County sales and use tax.  Enabled by Legislature, exists because of State Statute Voted on by taxpayers of Summit County  1/10of 1% sales tax or 1 penny for every $10 goes towards benefitting the community  Reauthorized November 2020 for another 10 years    Timeline = Process & Application Review  March 28  Applications due by 5 p.m. MST online at summtcounyor/cultura grant.  April 15 from 3:00-6:30pm and April 16 from 2:00 - 7:00pm:  - Grant Applicant Interview with entire RAP Cultural Tax Committee.  April 18  RAP Cultural Tax Committee deliberation.  May 1st  - RAP Cultural Tax Grant recommendations presented to Summit County Council by the  committee.    The Culture Tax Application Is Here!  Applications will be available online  March 4th through the 28th at 5:00 PM, MT.  Application Guidelines, Committee Information, and other documents can be found here, too!  https/www.summitounty.org/867/RAP-Cultural-Tax-Grant    Are you Eligible?  Minimum requirements for applcantsyaPpications to the Culture Tax Grant include:  Grant recipients must have 501(c)(3) nonprofit status and registered with the State of Utah or is a municipal or county cultural council such as the Summit County/Park City Arts  Council and meets the purpose of that statute  Provides cultural opportunities to Summit County residents  Qualifying Organizations must pass the RAP Program's minimum Summit County Financial  Health Assessment        DCO  Are you Eligible?  Eligible Disciplines Arts Education Dance Folk Arts  History and Museums Cultural Arts Performance Arts Local Arts Council Public Radio Programming  Music Natural History Theatre Visual Arts        Are you Eligible?  Eligible Categories  Cultural:  Botanical:  The advancement and preservation of:  The advancement and preservation of plant science through:  Natural history History Humanities Art Arts education Music Theater Dance  Cultural arts Folk arts Literature Storytelling  Horticultural display Botanical research Community education    Financial Review  2-40-S:RESTAURANT TAXAPPLICATION PROCESS: Applicants that have received a grant from the County Council are required to submit a written financial report detailing the use of the granted funds with supporting documentation. Supporting documents should explain how grant funds were spent in  accordance with any restrictions outlined in the agreement.  Itisn mandatory that the applicant submit the financial report on the form provided by the County; no  other financial reports shall be accepted.  The financial report shall be submitted to the County Manager when the project detailed in the grant isc completed or no later than eighteen (18) months after the County Council's approval.  Untimely submitted financial reports shall result in a ten percent (10%) penalty in the event the applicant receives funding. The ten percent (10%) penalty shall be applied to the next year's funding allocation. Financial reports received after January 15th shall automatically disqualify the applicant  from eligibility for Restaurant Tax funding during the next grant cycle.    Culture Tax Grant Funding  "Financial Reporting Guidelines" will be sent to you with your Agreement.  This document outlines what to provide to the County within a calendar year to ensure the money was spent in accordance with the Agreement.  The financial report shall be submitted online at http/summitcountyorgy86/Restaurant-Tax-Grant    Funding Amount Considerations  Organizations requesting $5,000 or less are not required to submit a review, compliance repor  audit  Ifthe organization will not be submitting a review or audit, do not ask for more than $15,000 Organizations requesting $15,000 or less may not receive more than 50% of their annual operating  budget from RAP Tax Cultural funds  Organizations submitting audited financial statements may not receive more than 35% of their  G&A expenditures from RAP Tax Cultural funds.    RAP Does NOT Fund  Accumulated deficits or debt retirement  Activities intended primarily for fundraising Recreational, rehabilitative or therapeutic programs Social Service Programs Fireworks Sister city programs Rodeos/No Municipalities Non-cultural celebrations Activities that are primarily religious  Capital Improvements  Public schools and/or school programs or hiring of temporary or permanent staff  Lobbying Expenses  Scholarships, purchase awards or cash prizes  Magazines or Newspapers  Broadcast network or cable communications systems (if a Class 1 or 2 County) Performance, events and activities that take place outside Summit County  inj purpose Cash reserves    Reporting Requirements  Non-profit Organizations Receiving RAP Cultural Tax Money  Ify your organization received Federal, State and Local money with a combined total that is betwe  $1 and $100,000, no additional financial reporting is required.  Ifyour organization received Federal, State and Local money with a combined total that is between $100,000 and $350,00, a Compilation of Accounts by an independent certified public accountant is  required.  Ifyour organization received Federal, State and Local money with a combined total that is between $350,00 and $1,000,000, a Review conducted by independent certified public accountant is required.  Ifyour organization received Federal, State and Local money with a combined total of more than $1,000,000, an Audit in accordance with generally auditing accepted standards (GAAS) is require    Reporting Requirements  Actual Use/Complance Report & Financial Reporting  Actual Use/Compliance Report - must be submitted with the Grant Application. Itincludes: a  narrative to the RAP Tax Committee of how the last grant funds were spent.  Under 2-14-3: 2) The RAPACS shall establish an application form and review process which requires organizations or facilities requesting funds, to include sufficient financial information, including, but not limited to, annual income and expenses for a three (3) year period or other  financial information as may be required by law or by the application.  Financial Reporting - "Financial Reporting Guidelines" will be sent to organizations with their agreements. This document outlines what to provide to the County = within a year - to ensur  money was spent in accordance with the Agreement.    RAP Cultural Applicant Resources  Attached are the State Code and County Policy documents that define and regulate RAP  Cultural.  Summit County Code 2-14-1  ntips/codelbranyamealcom/cocessmmitcounouatest/summitounty, ut/0-0-0-11034  Summit County Wide Policy No.1-A  nttps/summitcountyor/DocumentceniCenter/lew/18987/Cufura-RAP-Tax-Policy-No-1-A  Utah State Legslature59-12-5701 Part7  https//le.utahgov/xcode/Tites9/Chapter12/59-12-5701.htmi    Scoring of Applications  Each Application is scored by the individual Committee Members.  DCC  Their score reflects how well the applicant and County's' objectives align within following  categories:  1. Does the event/program align with the sustainable tourism objective - up to 20 points 2. Does the event/program provide cultural tourism within Summit County = up to 10 points 3. What additional funding is the event/program trying to secure - leverage - upto15  points  4. Does the event/program have the ability to generate Restaurant Tax - up to 20 points  5.Is the event/program new and/or developing = up to 10 points  6. Does the funding provide an investment into a local asset either physical or iconic -  up to 25 points  Highest tscore 100/100 points        1 - C -  -