Any cost incurred and paid between March 1 and November 16, 2020, which was not and will not be covered by insurance or federal, state, or local loans or grants, and was necessary in response to COVID-19 has potential to be eligible for reimbursement.
All documentation for the reimbursement process must be submitted by Monday, November 16 by 5:00pm. We are limiting each grantee to one request for reimbursement which must include all expenses. After the documentation is reviewed and approved, reimbursements will be sent out. All reimbursements will be sent out before the end of the calendar year.
Additional labor costs are only eligible if it was for purposes of sanitation or to enforce COVID-19 safety precautions. Therefore, the additional labor costs would not be eligible if the additional labor only consisted of standard work.
If the loan was originated using CARES Act funding or other federal, state, or local government funding, you cannot be reimbursed for the loan. However, interest and principal costs of a loan, including interest and principal due after the period that begins on March 1, 2020, and ends on November 16, 2020 (the “covered period”), could be considered reimbursable if (1) the full amount of the loan is advanced to the borrower within the covered period and (2) the proceeds of the loan are used by the borrower to cover expenses incurred during the covered period. If the loan were only partially used by the borrower to cover eligible costs, then the loan would be eligible for partial reimbursement for the amount of the eligible costs.
No, back pay is not an eligible expense.
No, salaries are allowed only if the facility was closed or had reduced hours or if was a new position hired for COVID-19.
No, unless the payroll expenses were for additional work assigned to your employees for sanitation purposes and other purposes related to COVID-19.
Salaries are only eligible if they were not covered by PPP funds. Any salaries that were not covered by PPP could be eligible if they meet the other criteria.
Overhead refers to non-labor expenses to operate your business, including: rent/mortgage, insurance, utilities (electric, gas, phones, internet, etc.), and storage expenses.
Utility costs are eligible if the business was operating at reduced hours or not at all within the facilities due to COVID-19 restrictions and safety guidelines. For example, if the business was open 40 hours/week before COVID-19 but was operating at an average of 30 hours/week from March 1 to November 16, reimbursement would be for 25% of overhead costs during those three months. (The example given is based on hours of operation. Costs may also be prorated based on a decrease in sales as well.)
Phone and internet services are considered overhead. Therefore, the prorated amount will be eligible for reimbursement just as with any other utility and overhead cost.
Submittable, the electronic application platform onto which you will submit your information, will prorate your expenses after you insert your data.
Rent for leased facilities is eligible for reimbursement if the business was not operating, if the business was operating at reduced hours, or if the business saw a decrease in sales resulting from COVID-19. If that is the case, the rent reimbursement will be prorated along with the utilities. Rent may also be eligible if a business owner: (1) was required to lease additional space in order to continue operating, e.g. to ensure social distancing in the business premises (see the last two paragraphs in Treasury’s FAQ 58 at pdf page 13/15); or (2) maintained a lease that otherwise would have been abandoned but for COVID-19 (see the Treasury’s FAQ 13 at pdf page 3/15.)
No. Property taxes are ineligible.
Loss of revenue itself is not eligible for reimbursement. However, either decreased sales or decreased hours of operation can be used to prorate eligible rent, utility, and other overhead expenses. For example, if sales decreased by 25% from March 1 to November 16 in 2019 compared with the corresponding period in 2020, then 25% of overhead expenses during that period would be eligible for reimbursement.
As mentioned, decreased sales or decreased hours of operation can be used to determine reimbursement of overhead costs. This data will be averaged for the period of March 1 to November 16. Documents showing one or the other will be sufficient for this purpose.
The business would need to show proof of sales from March 1 to November 16, 2019 and another document showing corresponding sales for 2020. Missouri Department of Revenue monthly sales tax reports are necessary and other sufficient documentation must be provided. Additional sales data in Quickbooks, Excel, or other platforms would be helpful documentation but are not essential.
Yes, as long as the closing was in response to the COVID-19 government safety protocols or to maintain the health and safety of employees and customers. If a period of the duration of the closing was in response to safety protocols or for general health and safety, and another period of the duration of the closing was for any other reason, only the costs incurred in the former time period will be eligible for reimbursement.
If facilities were reconfigured as a response to COVID-19 (e.g., to meet social distancing guidelines, to meet increased demand for services), related expenses would be eligible. Facility reconfiguration that was budgeted before COVID-19 or made for other purposes would be ineligible.
Yes, reasonable expenses would be eligible as long as the move was due to COVID-19.
The purchase of an additional vehicle for increased deliveries would be considered eligible if it were deemed to have been a reasonable purchase at the time and necessary with respect to COVID-19. This means the company was not able to meet the need arising from the public health emergency in a cost-effective manner by leasing a vehicle or using a vehicle already owned and has provided supporting documentation In addition, the vehicle must be acquired and used for the intended purposes by December 30.
Costs that meet the preceding criteria and are incurred between March 1 and December 30 would be eligible costs. This includes initial payments, monthly payments, and total payments but excludes licensing, taxes, and insurance for the vehicle. Please note that the proof of payment for costs incurred during November and December are due along with all documentation on November 16 at 5:00 p.m. The business would also need to submit documentation of the credit/loan agreement if it is financing the vehicle.
Similar to monthly rent payments, a prorated amount of mortgage payment could be eligible for reimbursement as overhead based off a decrease in sales or a decrease in hours of operation.
If the mortgage is for a new facility that (1) was purchased or built in order to accommodate for COVID-19 safety regulations and business disruptions and (2) was not included in the budget before COVID-19, then the new mortgage could also be eligible for reimbursement. You will need to submit documentation of the mortgage agreement and proof of payment. All payments eligible for reimbursement need to be incurred by December 30 and paid in the normal course of business by November 16.
A credit card statement can be sufficient for proof of payment. Credit card statements must have items clearly marked, show your business’s name and the vendor’s name, display the charge date and the amount (equal to the amount on the invoice or receipt). Please reference the “CARES Act Documentation Examples” document at the beginning of these FAQs to see examples of proper documentation.
You may print documentation from your online account.
If a personal account was authorized and used to purchase reimbursable expenses, the expenses could be reimbursed if all of the following criteria were met:
1) If the individual is a member of the LLC, the business may provide the individual member’s proof of original expense and proof of payment.
2) If the business is not an LLC or the individual is someone other than a member of the LLC:
a. The original purchase AND the reimbursement to the individual must have occurred between March 1 and November 16; and
b. The business must provide proof of the original expense (original receipt/invoice from the store or vendor); and
c. The business must provide proof of payment by the individual authorized to make the purchase (e.g., copy of the individual’s credit statement, bank statement, or other payment proof showing the purchase on the individual’s account); and
d. The business must provide proof of reimbursement from its organizational account to the individual authorized to make the
purchase (e.g., copy of the bank statement showing the check number, date of reimbursement, and amount reimbursed; or the
electronic cancelled check, printed from the business’s bank account, that clearly shows the date the check was posted to the account).
§ Proof the reimbursement was added to a paycheck if the purchase was made by an employee, to include the paystub or payroll report showing the reimbursement AND the awardee’s bank statement or print out showing payroll came out of the bank account.
Your reimbursement request may include eligible costs for 120% of the maximum awarded granted amount to better ensure that your business will be reimbursed the full award amount.
Yes. Your business may use grant funds to cover all or part of an eligible expense.
Yes, as long as the expenses in the other categories are eligible and in accordance with state and federal guidelines. Although individual categories may be amended, the maximum awarded grant amount will not change.
Yes, as long as the purchase was not in the budget prior to COVID-19.
Perishable inventory is inventory that by its nature is likely to spoil or decay, or that has an actual expiration, use by, or best by date. The inventory being replaced must have expired/spoiled during the covered period (food, medicine, cosmetics, etc.).
Only perishable inventory is reimbursable.
If you have unanswered questions, please visit ded.mo.gov/CARES. If you would like to speak with our team directly, please email firstname.lastname@example.org or call us at (573) 751-4962. Please know that we are here with you and for you and will do our best to respond timely to your communication.
Expenditures eligible for reimbursement under the Nonprofit Relief and Recovery Grant were or will be incurred from March 1, 2020 – November 16, 2020.
Yes. Expenses can be moved between categories as long as all expenses are eligible and the maximum award amount is not exceeded.
As long as they are eligible for reimbursement and your total reimbursement request does not exceed 120% of your awarded amount, yes.
The allowance to submit receipts totaling 120% of the maximum award amount means you have some cushion in the event some of the expenses for which you requested reimbursement are ineligible or are missing documentation sufficient for reimbursement.
Yes. It must be from the organization’s account; the expense amount should match the invoice or receipt, show check number and date, and date the check cleared the account.
Organizations must provide a receipt, invoice, or some other sufficient documentation to prove the expense was incurred.
For proof of payment for checks and debit/credit charges, organizations must provide a copy of a bank/credit card statement or online bank document to show proof of payment for all non-salary expenses. For cash purchases, a receipt or invoice that clearly shows the expense was paid with cash can be reimbursed.
Organizations can be reimbursed for salaries incurred up until November 16, 2020 if the nonprofit submits proof of payment documentation (bank/credit statement) to the department for those salaries no later than November 30, 2020. No grant reimbursement will be issued for any expense or category of expenses until this documentation has been received.
If a personal account was authorized and used to purchase reimbursable expenses, the expenses could be reimbursed if all of the following criteria were met:
a. The original purchase AND the reimbursement to the individual occurred between March 1 and November 16, 2020; and
b. The organization must provide proof of the original expense (original receipt/invoice from the store or vendor); and
c. The organization must provide proof of payment by the individual authorized to make the purchase (e.g., copy of the individual’s credit statement, bank statement, or other payment proof showing the purchase on the individual’s account); and
d. The organization must provide proof of reimbursement from its organizational account to the individual authorized to make the purchase (e.g., copy of the bank statement showing the check number, date of reimbursement, and amount reimbursed; or the electronic cancelled check, printed from the business’s bank account, that clearly shows the date the check was posted to the account).
Yes. You do not have to purchase from a Missouri vendor to be reimbursed for an eligible expense.
Yes, if your nonprofit was not open during its usual operating hours, you can be reimbursed for a portion of salaries paid if employees were paid their normal salary while working reduced hours due to COVID-19. See the Nonprofit Relief Expense Documentation Guidance for details and examples.
No. Salaries can only be reimbursed under the following conditions:
1. New positions created or additional hours (over and above normal) to meet increased demand for services resulting from the COVID-19 pandemic;
2. Additional salaries paid in excess of normal hours (average monthly hours prior to March 1, 2020) for COVID-19 sanitation;
3. Hazard pay (see FAQ #14 concerning hazard pay); and/or,
4. Salaries of workers who, due to the pandemic, did not work during closure or who worked reduced hours but were paid their regular wages.
Yes, FICA taxes, which includes social security and Medicare, and benefits, including unemployment insurance, the employer’s health insurance contribution, etc., are eligible for reimbursement. The organization must prorate benefits to the amount of salaries eligible for reimbursement.
“Hazard pay” is additional pay for performing hazardous duty or work involving physical hardship, in each case that is related to COVID-19. Hazard pay can be reimbursed with these grant funds to the extent an employee’s duties are/were related to COVID-19 and involved such duties or work. For example, hazard pay could be covered for a food pantry employee for their time distributing food and other direct assistance in person, but could not be covered for the employee answering pantry phones or packaging food and not interacting in person with the public. Across-the-board hazard pay for all members of an organization regardless of their duties would not be able to be covered/reimbursable.
Hazard pay does not include bonus or incentive payments used for having a good attendance record. An organization can make a delayed payment for hazard pay, as long as the criteria in this response are met.
Yes, new positions that were created to meet client demand arising from the COVID-19 pandemic are eligible for reimbursement.
Organizations can be reimbursed for eligible salaries provided there is no overlap between pay periods or reimbursement between this grant and the Paycheck Protection Program or any other federal, state, or local program, or insurance coverage. Awardees are responsible for confirming the dates and reimbursements under the Paycheck Protection Program, and must refrain from requesting reimbursement for the same under this grant.
Yes, newly incurred costs to transition to remote work status are eligible as long as the transition is directly related to the COVID-19 pandemic and prorated for work hours. If an employee was receiving a stipend for these prior to COVID-19, their continued payment would not be eligible for reimbursement.
No, this is considered revenue replacement and is not eligible.
Supplies that are needed in excess of pre-COVID-19 levels to meet increased demand for services due to COVID-19 are eligible, as well as supplies needed for COVID-19 testing, sanitation supplies, air filters, personal protective equipment, etc. Laptops and equipment that are needed due to a transition to remotely provided services are also eligible, but should be included in the Equipment category.
If you are requesting reimbursement for the contractor’s work, please provide the contractor’s invoice as well as proof of payment.
The equipment must be acquired during the eligible timeframe and must be necessary in response to COVID-19. Generally, equipment is an article of tangible property having a useful life of more than one year.
Equipment necessary to pivot delivery of services to remote/virtual interaction can be eligible for reimbursement.
Yes, if the technology, equipment, website development, and upgrades were necessary for remote work, to provide virtual delivery of services, or to establish virtual fundraising capabilities as a result of COVID-19. Actual costs for individual fundraising events are not eligible, only costs for the platform and system upgrades to make the events possible are reimbursable.
Purchases of additional technology/equipment for client use to ensure delivery of service are also eligible for reimbursement.
Technology, equipment, website development, and upgrades for moving to a virtual fundraising platform because of COVID-19 are eligible costs for reimbursement. Actual costs for the fundraising events are not eligible, only the costs that go into the platform and system upgrades to make them possible.
Yes, facility reconfiguration supplies or equipment for the purposes of social distancing or meeting needs associated with increased demand for services due to the COVID-19 pandemic are eligible for reimbursement.
No. Organizations may not request reimbursement for rent or mortgage expenses that are normally part of their budget. If the organization was required to rent or purchase additional space to meet social distancing requirements, the rent or mortgage expense specific to the additional space can be reimbursed through November 16, 2020.
No, move-in costs are not eligible for reimbursement.
Eligible costs under Direct Assistance to at-risk individuals/households may include assistance for: rent or mortgage payments, utilities, transportation (e.g., to program services, for health purposes, for employment), or other basic needs. Organizations can be reimbursed for eligible direct assistance paid to local municipal utility providers, which is a change from the department’s previous guidance.
Organizations can only be reimbursed for direct assistance over and above pre-COVID-19 levels. Awardees will be asked to provide the previous year’s expense documentation to show increased expenditures.
Organizations will be required to provide a list of clients who received direct assistance during the reimbursement period. The list must include: client last name or ID number, the date the assistance was provided, the dollar amount, and type of assistance (rent, utilities, etc.). Organizations will also be required to submit expense reports showing dollar amount direct assistance provided for the same period in 2019, so that the reimbursable amount over and above pre-COVID levels can be established.
Yes, you can reimburse hotel rent for stays incurred by November 16, 2020. You cannot obtain reimbursement for pre-purchased hotel vouchers.
Yes, this would go under the Direct Assistance to Individuals category.
Yes, this expense would be listed under the Technology (if phones were purchased) or Direct Assistance categories (if minutes were purchased).
You should still submit the reimbursement request and supporting documentation for what you are able to use. If you will be requesting reimbursement for a significantly lower amount than what was approved, please email us as soon as possible so we can try to reallocate those funds to organizations in need.
You may not receive reimbursement from the department’s grant for expenses that will be funded through another grant, insurance, or otherwise from a federal, state, or local program. Those expenses should be removed from your budget and you may attempt to identify other eligible expenses which were not or will not be reimbursed by such sources. If you will be requesting reimbursement for a significantly lower amount than what was approved, please email us as soon as possible so we can try to reallocate those funds to organizations in need.
Try reaching out to MissouriBUYS@mo.gov or calling 573-751-3491 for help with the username and password.
All grant funds will be paid out by December 30, 2020.
Please email one of the following staff members with questions:
Daniel Epler – email@example.com
Sarah Warren – firstname.lastname@example.org
Tyler Trusk – email@example.com