Frequently Asked Questions (FAQs) > CGO Glossary



CGO Miami Glossary
This glossary is designed to help you identify terms within the CGO Miami system.

Term Definition
Accessibility: Opening existing programs, services, facilities, and activities to individuals with disabilities.  Inclusiveness of persons with disabilities is addressed through staffing, mission, policy, budget, education, meetings and programs to ensure that audiences/participants have an equal range of opportunities.
Admissions: Cash revenue derived from the sale of admissions, tickets, subscriptions, memberships, etc.
Advertising / Publicity: All costs for advertising, publicity and/or promotion specifically identified with the organizations activities including costs of newspaper, radio, TV and web advertisements.
*All materials must contain the Miami-Dade County logo and credit acknowledgement as stated in the General Terms & Conditions.
Articles of Incorporation: a document, filed with the Florida Secretary of State, by a corporation's founders, describing the purpose, place of business, and other details of a corporation.
Associated Orgs: Each registered user can link their account to an organization.  The organization must be created in the system prior to association.  If the user creates the organization, then that user is designated as the Primary.  Other user may associate themselves as Non Primary users.
Association Types: Each registered user must be associated as either an Organization or an Individual.  Associations are established during the initial new user account creation.
Auxiliary Activities: Proceeds derived from a support and/or auxiliary organization dedicated to promoting the mission of the parent nonprofit organization.
Authorized Official: The person who is legally authorized to enter into and execute contracts and commit funds on behalf of the applicant organization.
Board of Directors or Board of Trustees (legally constituted): Governing body of a non-profit or for-profit corporation; the board has specific legal and ethical responsibilities to the organization.
Capital Expenditures: Expenses for purchases of building or real estate, renovation or improvements, including equipment purchases that are specifically identified with the organization's project and/or activities.
Cash on Hand: Cash at the time books are closed at the end of the fiscal year. This refers to all cash a company has at its disposal, including checking, savings and short term investment accounts. 
Charitable Contributions Registration:

Mandated by Chapter 496 of the Florida State Statutes, The Solicitation of Contributions Act requires any person or business that solicits donations from people in the State of Florida to register with the Florida Department of Agriculture and Consumer Services and renew their registration annually. This applies to charitable organizations, sponsors, professional solicitors, as well as professional fundraising consultants. The Department collects registration fees and has authority to impose penalties for non-compliance. The Department provides financial disclosure regarding organizations in their online Gift Givers' Guide or you can obtain information about a specific charity by calling the Consumer Assistance Call Center at 1-800-HELP-FLA (435-7352).
*Direct link for more information and to download the registration form for businesses: http://www.800helpfla.com/socbus.html

Contracted Services: Cash revenue derived from fees earned through sale of services to outside organizations, including fees collected for conducting workshops, master classes, performance fees, etc.
Corporate Support: Contributions given by businesses, corporations and corporate foundations.
Cumulative Deficit: When the organization's net assets are negative (meaning that its total liabilities exceed its total assets), any negative net asset position is often referred to as a cumulative deficit or accumulated deficit.
Deficit: Expenses in excess of income during an accounting period (month, quarter, or year).
Design / Printing / Publication: All costs for the design, printing and publication of brochures, fliers, catalogues, postcards, program books, etc. directly related to the project activities.
*All materials must contain the Miami-Dade County logo and credit acknowledgement as stated in the General Terms & Conditions.
Designated Grant Award: Grant(s) awarded to the applicant organization by the Miami-Dade County Department of Cultural Affairs.
Equipment Purchase: Any items or goods which are purchased to directly support the project such as computers, sound equipment, video recorders, etc.
Equipment Rental: Any items or goods which are rented to directly support the project such as computers, sound equipment, video recorders, etc.
Federal Employer Identification Number (FEIN) The applicant organization's 9-digit Federal Identification Number, assigned by the IRS when granting 501(c)(3) not-for-profit status. This number (also known as Federal Employer Identification) is recorded on IRS Form 990 Tax Returns and on W-2 forms.
Form A page within the CGO System that can be completed by a User. (ie: a narrative page with the application is a single form)
Form Set A collection of forms within the CGO System that are grouped together to form a single collection of documents. (ie: a grant application is a form set)
Foundation Support: Contributions given by private foundations.
Fundraising / Development(non-personnel): Any items or goods related to fundraising or development activities such as galas, special events, fundraising campaigns, etc.
Government Grants - Federal: Grants or appropriations given by agencies of the federal government.
Government Grants - State: Grants or appropriations given by agencies of the state government and/or multi-state consortiums of state agencies.
Government Grants - The Children’s Trust: Direct grants or direct appropriations given by The Children’s Trust.
Government Support - Local: Grants or appropriations by city, county, in-state regional, and other local government agencies.
In-kind Contributions: All non-cash contributions provided by a third party to the grantee.  These contributions are the value of goods and services directly benefiting and specifically identifiable to the project or program. The basis for valuation of personal services, volunteer hours, materials, equipment, buildings, and land must be fair market value and be documented, as allowed under federal Internal Revenue Service code for charitable contributions.  This includes all goods and services provided by a third party in lieu of a cash contribution.
Insurance: All insurance costs directly related to the organization‘s programs, activities and facilities as outlined in the laws of the State of Florida.  See General Terms & Conditions Article III for more information.
Interest/Dividends: Earnings on investments such as savings accounts, certificates of deposit and stock. 
Investment Income / Endowment: Income derived from a permanent fund of property or money established to benefit an institution.
IRS Form 990: Annual tax return filed by designated nonprofit organizations exempt from income tax.
Legal Name: Enter the legal name of the applicant organization as registered with the Florida Secretary of State.
Login: The Login tool provides quick access for registered users to gain entry into the system.
Manage Account: This page allows a user to view and access properties associated with the account.  Access is provided to Organization, Manage Users, Associated Orgs and History.
Marketing / Publicity All costs for marketing publicity and promotion specifically identified with the project.  Include costs of newspaper, radio and television advertising, printing of brochures, fliers, and posters.
Marketing Plan: A plan used in the field of marketing that encompasses an organization or any part of it.  The plan includes a situational analysis, budget, action a plan, problems or opportunities, goals, strategies, and monitoring systems.
Matching Funds: The portion of project costs that comes from the organization.  The match can be a combination of earned or contributed income or cash on hand, but needs to be specifically identified and available for the organization's identified project.  Some grants programs also allow a modest amount of in-kind contributions to serve as part of the matching requirement.   
Merchandise/Concessions/Gift Shops: Costs of purchasing goods including food and beverage, t-shirts, souvenirs and other items to be sold.
Mission Statement: A statement of purpose formulated and adopted by the organization's board of directors as part of its organizing charter and providing specific direction for the organization's programs, services and activities.
Mortgage/Loan: Payments specifically identified with the ownership costs of the organizations’ deeded property for use of office, rehearsal, theater, hall, gallery, and other such spaces. 
My Forms: The My Forms page allows a user to view and access all forms that have been saved in the system as well as forms available for completion.
Operating Support: A grant to support the regular personnel, administrative, and expenses of existing programs, projects and/or seasons.
Organization Distributor Direct Receiver: Defined as the primary account user with an organization that can directly receive County funds.
Organization Distributor Non Primary: Defined as a non-primary account user with an organization that can directly receive County funds.
Organization Indirect Receiver Non Primary: Defined as a non-primary account user with an organization that must use a Distributor (fiscal agent) in order to receive County support.
Organization Indirect Receiver: Defined as the primary account user with an organization that must use a Distributor (fiscal agent) in order to receive County support.
Other Operating Costs: All costs not entered into other categories such as storage, trucking, shipping & hauling, etc. Items in this category must be itemized with specific details related to expenditures.
Other Revenues: Income derived from sources not related to an organization's direct programs and services.
Outside Artistic Fees/Services: Payments, fees and honoraria paid to hired artists and groups who are not considered salaried/paid employees of the “Applicant” but are specifically identified with the project such as artists, composers, playwrights, teachers/facilitators, etc.
Outside Other Fees/Services: Fees and honoraria paid to hired individuals who are not considered salaried/paid employees of the “Applicant” but are specifically providing non-artistic services identified with the project such as grant writers, accountants, consultants, etc.
Outside Programs/Performances: Expenses associated with the cost of producing and/or performing programs not considered part of the regular season schedule. 
Password Rules * Contain at least 8 characters
* Contain characters from each of the following three groups:
         1. Letters (uppercase and lowercase) A, B, C,...; a, b, c,...
         2. Numerals 0, 1, 2, 3, 4, 5, 6, 7, 8, 9
         3. Symbols (all characters not defined as letters or numerals) ` ~ ! @ # $ % ^ & * ( ) _ - = { } | [ ] : " ; ' < > ? , . /
* Have at least one symbol character in the second through seventh positions.
Permanently Restricted Funds: These funds are restricted by the donor for a designated purpose or time restriction that will never expire.  The intent is that the principle balance of the contribution will remain as an investment forever, and the nonprofit organization will utilize the interest and investment returns, such as with an endowment.
Personnel - Administration: Payments for employee salaries, wages, fees and benefits specifically identified with the project for on staff administrators, directors, managers, and support staff such as security, maintenance, front of house, and clerical staff, etc. Grant dollars cannot be used to support municipality salaried employees.
*TDC / CG project support will not cover more than 25% of these Administrative Personnel costs.
Personnel - Artistic: Payments for employee salaries, wages, fees and benefits specifically identified with the project for on staff artistic directors, directors, conductors, composers, curators, dance masters, choreographers, designers, video artists, filmmakers, painters, poets, authors, sculptors, instructors, puppeteers, etc.
Personnel – Technical/Production: Payments for employee salaries, wages, fees and benefits specifically identified with the project for on staff technical management and staff such as technical directors, lighting designers, wardrobe crew, stage hands, etc.
Portfolio: The Portfolio allows users to store and manage support documents.
Postage / Distribution: All costs for the mailing and distribution of brochures, fliers, catalogues, postcards, program books, etc. directly related to the project activities.
*All materials must contain the Miami-Dade County logo and credit acknowledgement as stated in the General Terms & Conditions.
Primary Account User This registered user is the first to register an Organization within the CGO System.
Private/Individual Support: Contributions given by private individuals.
Publications/Royalties: Payment made for use of intellectual property, such as copyrighted work.
Rental Income: Revenues derived from the rental use of office, rehearsal, theater, hall, gallery and other such spaces. 
Signup: The Signup tool allows an individual to create a user account within the grant system.  All persons accessing the site for the first time need to create a new user account.
Space Rental: Payments specifically identified for rental use of office, rehearsal, theater, hall, gallery, and other such spaces. 
Special Event Proceeds: Net revenues to the organization derived from galas, fundraisers and/or events not considered part of the regular season of programs and activities.  
Special Exhibition Fees: Fees associated with the cost of producing/mounting an exhibition.
Sponsorship Package This is the package that organizations use to solicit support for their projects. It outlines the benefits that a sponsor will receive if they contributed at a certain level.
Start/End Date: Enter the dates of your project.  These dates must be within the County's fiscal year in which the grant was awarded. (County fiscal year is: October 1 through September 30th) 
Store Concessions: Revenues derived from the sale of merchandise/goods purchased at stores operated and overseen by the applicant organization.
Strategic Plan: A three to five year planning document developed by an organization's staff and board of directors with advice from the organization's stakeholders.  The document should contain a mission statement, goals, objectives and strategies.  Strategies are the specific actions to be performed to meet the objectives thus fulfilling the goals.  The strategic plan should identify specific staff and board committees that are responsible for developing, implementing and evaluating strategies; timelines to launch and complete strategies; and evaluations methods used to measure the plan's effectiveness.
Supplies/Materials: Any items or goods which are purchased to directly support the project such as office supplies, expendable materials, set materials, costumes, etc.
Surplus/(Deficit): The amount of cash earned/owed by the organization at the end of the fiscal year. 
Temporarily Restricted Funds: These funds have donor-imposed restrictions that can be fulfilled in one of two ways - passage of a defined period of time (time restriction) or by performing definied activities (purpose restriction).  These funds most often come from a grant received to operate a specific program or project or individual contributions given with the intent of supporting a particular program or campaign.
Total Cash Expenses: Total amount of operating expenses incurred by the organization, not including in-kind support, capital expenditures or depreciation. 
Total Cash Revenues: Total amount of operating revenues earned by the organization, not including in-kind support, capital allocations, or temporarily/permanently restricted funds. 
Travel - In County (local only): All costs for in-county travel directly related to the travel of an individual or individuals and specifically related to the project.  Trucking, shipping, hauling or any other transportation not related with travel of personnel should not be included. Grant funds can not be used for personal vehicle costs such as tolls, parking, gas or mileage.
Travel - Out of County  All costs for out of county travel directly related to the travel of an individual or individuals and specifically related to the project.  Trucking, shipping, hauling or any other transportation not related with travel of personnel should not be included.
Tuitions Enrollment: All monies paid by the organization to enroll personnel for classes, seminars, workshops or other professional development programs.
Tuitions/Enrollment Fees: All monies paid to your organization by individuals for classes, teaching, seminars, lessons, workshops, etc. 
Unrestricted Funds: These funds are free from any external or donor-imposed restrictions and available for general use.  Many individual contributions are unrestricted, as are general operating and unrestricted grants.
User: An individual that is registered to access the grants system.  Every person that logs into the site needs to have an established User account.
Utilities: All organizational expenses associated with the payment of electricity, water, gas, phone, communications, etc. directly related to office, rehearsal, theatre, hall, gallery and other such spaces.
Web Design / Support / Maintenance: All costs related to website design, support and maintenance.
*All materials must contain the Miami-Dade County logo and credit acknowledgement as stated in the General Terms & Conditions.