15.0 Self-Employment

Table of Contents

1.0 - Policy Summary
2.0 - Definitions
3.0 - Procedures
4.0 Exceptions
5.0 Frequently Asked Questions
6.0 - Forms
7. 0 - Resources

State of Alaska

Department of Labor and Workforce Development

Division: Vocational Rehabilitation (DVR)

Policy No.: CS 13.0

Subject: Self-Employment

Reference:

34 CFR § 361.5(a)(16)

Effective Date: 7/01/2008

Revised Date: 9/16/2009

Approved: ____________________________________ 9/16/2009 _____________

Cheryl A. Walsh, Director Date

1.0 - Policy Summary

DVR supports self-employment as a potential employment outcome equal to other forms of competitive employment.

Self-employment must reflect the individual's career interest and informed choice to the extent that those factors are consistent with the individual's unique strengths, resources, priorities, concerns, interests, abilities and capabilities.

DVR's support of a self-employment Individualized Plan for Employment (IPE) will be based on a variety of factors, including but not limited to, the viability of the business plan, the financial resources available other than DVR, the information gathered through the assessment process, and the vocational rehabilitation (VR) counselor's recommendation.

2.0 - Definitions

Employment goal: the vocational goal, the occupation as identified in the Individualized Plan for Employment.

Employment outcome: the employment setting, i.e. full-time or part-time employment in an integrated setting; supported employment; or any other type such as self-employment, telecommuting or business ownership.

Self-employment is an employment outcome and not an employment goal. It is a vocational option that may be considered in the wide array of employment options available and as part of an eligible individual's informed choice. DVR's self-employment policy and procedures are designed to assure that eligible individuals interested in self-employment are equipped to manage and operate successful businesses that have long-term viability.

DVR expects that prior to pursuing self-employment as an employment outcome, the individual possesses the knowledge or skills required to either make the product or deliver the services required of the business.

Self-employment : Working for profit or fees in one's own business, profession, or trade. The purpose of the business must be to generate income to achieve economic self-sufficiency or to significantly augment non-wage income. Income and expenses must be reported for tax purposes.

Self-employment includes sole proprietorships, limited liability companies (LLC), partnerships (51% individually owned), or corporations. Self-employment is an acceptable employment outcome for vocational rehabilitation agencies under federal law. Home-based employment, where the work is performed as an employee through telecommuting is not self-employment. A home-based business that is owned by and operated out of the individual's home is self-employment.

Start-up costs: Those costs associated with the actual start of the business. Start-up costs do not include business management training, consultation or technical assistance for the development of the business plan, or assistive technology needed to accommodate a disability.

Initial stocks: The initial inventory of merchandise or goods a business sells, or prepares for resale, either wholesale or retail. The initial stock should be limited to the amount necessary for the individual to open his/her place of business and to carry the business through the first six months of operation. The business plan should contain documentation to show how the amount was determined.

Initial Supplies: Items that are used on the premises and are necessary to carry out the day-to-day operations of the business. Under normal conditions, initial supplies would be those needed during the first six months of operation of the business. The business plan should contain documentation to show how the amount was determined.

3.0 - Procedures

3.1 Employment Outcome

Many people come to DVR with the thought of owning their own business. They are not alone. According to the 1990 Census people with disabilities are self-employed at a higher rate than people without disabilities (12.2% versus 7.8%). Self-employment may also provide an opportunity to create jobs in rural Alaska where other sources of gainful employment are scarce and often allows for more flexibility and control over the terms and conditions of work for the individual.

Using proven business planning principles, DVR encourages eligible individuals to attain self-sufficiency to the extent possible through self-employment. Self-employment, as a viable option, requires individuals to:

Assess one's personal and business skills;
Clarify lifestyle priorities;
Share in the financial risk of the initiation, operation and management of a business;
Develop a plan which demonstrates how the business will be self-sustaining; and
Project financial statements for one to three years depending on the business.

Self-employment is not a separate, stand-alone program, but is one of a wide array of employment options within the VR program. The application process, eligibility determination, and assessment of the individual's aptitudes, interests and abilities in respect to a vocational goal are completed for an individual interested in self-employment as for anyone else participating in the VR program.

Self-employment is an employment outcome and not an employment goal. It is a placement strategy as determined through the IPE process. An IPE with a vocational goal is developed for all eligible individuals. Self-employment as the employment strategy to achieve the vocational goal is not identified on an IPE until a business plan has been approved.

Supported Self-Employment

DVR supports person with disabilities in the area of self-employment who require supported employment and extended supports to perform the functions and operation of their businesses. Supported self-employment follows the same requirements as supported employment (refer to DVR's Policy and Procedure Manual, Section 12 - Supported Employment ).

When working with an individual who is considered in need of supported employment services and is also interested in pursuing self-employment, the following are questions for the VR counselor to ask:

Is the individual receiving SSI or SSDI? If so, will a Plan to Achieve Self Support (PASS) plan be used as part of the business plan or can an Impairment-Related Work Expense (IRWE) be used for some of the on-going support expenses? Can the individual utilize the Property Essential to Self Support (PESS) rule? (See section 7.0 - Frequently Asked Questions of this policy for a further explanation of SSA work incentive programs.)

Has the individual received a benefits analysis?
Can the individual perform a core function of the business?
Will the business be in an integrated, community work setting?
Who makes up the individual's support network?
If the individual is active with a local community rehabilitation program or mental health center, is there a commitment to long-term supports for the self-employment goal?

3.2 - Roles

The self-employment process is one that can be quite lengthy and requires a team effort between the individual, the VR counselor and a support network. No one can successfully maneuver through the self-employment process alone. Each member of the team brings an expertise and has a purpose with the individual's commitment and involvement key to the success of the process.

Individual

The individual is expected to take the lead in determining the business concept and the development of the business plan. DVR will provide support and assistance, but the majority of the work that needs to be done, from research to writing a business plan, will be the responsibility of the individual.

VR Counselor

The VR counselor explains DVR's and the individual's responsibilities, assesses the individual's potential for self-employment, guides and supports the individual through the process, and refers the individual to community resources for additional guidance and other possible funding sources. VR counselors are facilitators in gathering a self-employment support team.

Business Planning Team

Every individual pursuing self-employment requires a team to serve as a sounding board and to provide expertise and guidance on finance, operations or production, marketing, and the law. Family members should be included on the team as appropriate. Some business development advisors also consider a mentor necessary for the success of a new business.

For Social Security recipients, a person trained in benefits planning needs to be part of this team. The Social Security Administration (SSA) has various work incentive programs that are designed to help individuals enter or reenter the workforce. SSA recipients should fully understand the differences between the programs and their affect on the individual's SSI or SSDI benefits. It is critical that benefits planning be part of the self-employment planning and implementation process. DVR will pay for this service.

3.3 - Services

DVR may provide a wide array of services in the support of those eligible individuals who are pursuing self-employment. Examples of services related to the start-up of self-employment may include, but are not limited to:

Technical assistance and other consultation services to conduct market analyses and develop business plans;
Training for the management of a small business;
Obtaining necessary initial stocks and or supplies;
Assistance with marketing including the costs associated with custom web site design, development, maintenance, and E-commerce development within specified time frames;
Assistance with accounting costs and financial reviews;
Providing appropriate accommodations or assistive technology needed by the individual;
Rent assistance and required security deposits;
Referral to and coordination with community resources for basic business courses, assistance in the development of a business plan, and assistance with business start-up practices;
Referral to resources for small business loans; and
Acquiring licenses and permits required to lawfully engage in business.

DVR self-employment expenditures exclude:

The outright purchase of a vehicle where DVR would retain the title. DVR can participate in the purchase of a vehicle though. For example, DVR could make the initial payments with the expectation of the individual taking over the payments;
DVR entering into long term contractual obligations for the leasing or purchasing of buildings, including homes or land.
Having DVR's name on utilities, etc.;
Making any modifications to any business property except to the extent necessary to make the property accessible to the individual;
Funding business license renewals on a continuing basis;
Supporting a business that does not comply with all relevant state, federal and local laws and regulations;
Supporting a business that is not in good standing with the IRS;
Refinancing existing debt;
Supporting individuals with unresolved bankruptcies or other legal proceedings;
Paying or reimbursing employee wages, benefits or other costs incurred on their behalf.

3.4 - Self-Employment Plans

Abbreviated Business Plan

Certain self-employment ventures do not require the full documentation and process that a normal business requires. An abbreviated business plan format may be used for those businesses that are funded at a Tier I level. An abbreviated plan includes: the 'self-Employment Questionnaire, "Beginning to Develop a Business Plan", and 'self-Employment Financial Worksheets".

Comprehensive Business Plan:

The comprehensive business plan is a thoroughly researched and documented description of the proposed or existing business venture. The comprehensive business plan is a long-term vision that tells a complete, step-by-step, working story of why the venture will be successful, and demonstrates the individual's competence and understanding of, and ability for running the business. It is an analytical document that defines the product and/or service along with a definition of the market. It includes information regarding the competition and financial projections. The comprehensive business plan is a continuously developing and changing document and is the blueprint of the business concept itself.

3.5 - Funding and Tiers

DVR will provide resources in the form of small business start-up assistance. Early in the discussion around self-employment, the VR counselor should discuss with the individual:

DVR's limitation of financing participation;
The requirement of an approved business plan prior to DVR's commitment to financially supporting a self-employment IPE; and
That funding sources other than DVR will be required for businesses with start-up costs in excess of $5,000.

Funding of the self-employment venture should not be presented to the individual in such a way as to be an impediment to the development of the plan or to discourage the individual from pursuing self-employment.

Financial participation by the individual will be documented in the business plan and may include non-monetary, in-kind contributions. In-kind contributions can be goods, services, land, facilities, space, personnel, equipment or materials that are assigned a cash equivalent value. Whenever calculating the amount of in-kind contributions, use the fair market value of whatever is being provided as the contribution. If required, a third party such as a certified appraiser will determine the value of the in-kind contribution.

Tier I

Tier I exists for an individual with a business plan concept requiring start-up costs up to $5,000. DVR can support up to $5,000 of start-up expenses for this level of self-employment. Start-up costs do not include business management training, consultation or technical assistance for the development of the business plan, or assistive technology needed to accommodate a disability.

VR counselors and the individual need to be cautious when estimating the start-up costs for a Tier I plan and should not underestimate the business costs in order to stay under the $5,000 threshold. If the start-up costs exceed the $5,000 limit once the IPE begins to be implemented, additional approvals will be required per the Tier II guidelines which may delay the start of the business or the business will need to be scaled back.

Tier I requires an abbreviated business plan or if appropriate, a comprehensive business plan. Either of which must be approved by the VR Counselor and the VR Manager.

Tier II

This tier exists for business plans with estimated start-up costs in excess of $5,000. DVR can support the first $5,000, 50% of additional expenses up to $10,000, and 5% of the additional costs beyond $10,000.

DVR is not the sole source of funds for the capitalization of a Tier II business plan. All persons interested in Tier II self-employment shall seek business funding in order to establish or build the credit essential to business ownership, therefore demonstrating viability of their chosen employment goal. DVR shall assist individuals in identifying potential funding sources for business start-up. These sources may include private and public funds, micro-enterprise programs, or PASS plans.

Tier II comprehensive business plans must be approved by the VR counselor, the VR Manager, the Chief of Rehabilitation Services or his/her designee.

3.6 - Assessment

Comprehensive assessment activities for an eligible individual desiring self-employment as a planned employment outcome include technical assistance and other consultation services to conduct market analyses and develop business plans. Supports and assistance necessary for and concurrent with the participation in the development of a business plan will be outlined in an IPE. Specific vocational rehabilitation services and goods for the achievement of self-employment focus on helping individuals to realistically assess the demands and feasibility of self-employment; to identify the appropriate tier level of funding; to develop and implement sound, viable business plans; to acquire necessary business management and technical skills and, to accommodate disability-related limitations.

3.7 - The Business Plan Development Process

The IPE will typically be amended at this time to provide for the concurrent services that are required by the individual in order for him/her to write a business plan, i.e. business classes or other supportive services as necessary.

Orientation to DVR Self-Employment Process
- Roles: DVR, individual, business team, and other supports
- Complete Self-Employment Questionnaire (Attachment B)
- Complete Beginning to Develop a Business Plan (Attachment C)
- Complete DVR Self-Employment Financial Worksheets (Attachment D)
- Tiers of funding for self-employment: DVR and individual participation
- Community resources
- Business plan approval process
Self-Employment Questionnaire : To be completed by the individual, his/her authorized representative and the VR counselor.

Before agreeing upon a self-employment outcome, the individual's potential to implement and sustain a successful business enterprise and the proposed business idea must be assessed. The purpose of the Questionnaire is to help identify the individual's strengths, abilities, capabilities, priorities, resources, interests and informed choice leading toward a potential self-employment goal. While the questionnaire's primary focus is on the individual, it can also provide some insight into the business concept and the thought the individual has given to the venture.
Beginning to Develop a Business Plan: To be completed by the individual with possible assistance from the Small Business Development Center, Center for Human Development, or another similar entity. The VR counselor must be sure appropriate technical assistance is available.

This is a tool to help the individual and the VR counselor determine if the business concept is one that can be successful and to determine what kinds of assistance and/or training the individual may need. The individual may be encouraged to develop the business concept more fully, to conduct market surveys with potential individuals, or to seek additional skills.

The document provides the VR counselor with a more concrete look at the business potential and how much thought and planning the individual has done about the business. It will help focus on what strengths the individual brings to the business and what others can be hired to do.

This may be the appropriate time for the VR counselor to discuss the need for the individual to attend some basic business workshops that are available through the Alaska Small Business Development Center or similar entities. Other learning opportunities might include an apprenticeship, job shadowing, or working in the type of business the individual wishes to open.
Self-Employment Financial Worksheets : identifies anticipated start-up costs; projects expenses and revenue; funding sources; and determines if plan is a Tier I or Tier II. The individual will typically require technical assistance to compete these worksheets. The information may actually be gathered and researched as part of the development of the business plan as this financial information is integral to the business plan itself.
Writing the Business Plan

The information included in Beginning to Write a Business Plan and the Self-Employment Financial Worksheets form the basis for the business plan. Most individuals will require help in putting together their business plan. Assistance is available through the Alaska Small Business Development Center, SCORE (Service Corps of Retired Executives), the federal Small Business Administration, many Native Corporations or private business consultants.

While business plans can be presented in different ways, they all contain primarily the same categories of information. A Business Plan Outline (Attachment A) provides a sample of a business plan format with an explanation of the various categories.

Items included in a comprehensive business plan are:
- Purpose
- Executive Summary
- Company Description
- Products and Services
- Management and Operations
- Market Analysis
- Marketing and Sales Strategy
- Financial Data
- Appendices and Supporting Information
Business Plan Approval

Once the Business Plan has been completed, it will be reviewed based on the Tier 1 or Tier 2 level approval process to evaluate its potential for success. Tier I plans require approval of the VR counselor and VR manager. Tier II plans require approval of the VR counselor, the VR manager, and the Chief of Rehabilitation Services.

Criteria to be considered include:
- The business's potential profitability as reflected in the business plan's financial forecast;
- Start up costs versus potential profitability;
- Availability of financial resources; and
- The eligible individual's ability to effectively manage the business as it is designed.

3.8 - Individualized Plan for Employment (IPE)

Following approval of a comprehensive or abbreviated business plan, the IPE will be amended and will be identified as a self-employment plan.

The amended IPE will:

Identify DVR's financial participation in the start-up services including the goods and services that address specific business start-up needs;
Identify assistive technology or other accommodations needed for management and operation of the business;
Include a plan to monitor and evaluate the success of the business through monthly reviews and financial reports with attention paid to marketing activities and cash flow. It is important to establish income and expense targets. They should be monitored and reviewed on a regular basis.
Identify the comparable benefits and alternative funding resources that will contribute to the support of the business; and
Identify the closure criteria including an agreed upon income level consistent with financial projections submitted with the business plan.

DVR expects that by the time an IPE is coded as a self-employment, the individual possesses the knowledge or skills required to either make the product or deliver the services required to obtain the employment goal. Therefore, DVR does not generally support training programs to develop skills to be included on an IPE concurrent with the support of self-employment services.

3.9 - Case Closure

The following must be achieved, as appropriate to the individual's particular needs and goal, prior to closure of the case:

The business is operational and meeting all federal, state and local laws governing the operation of the business, including maintaining adequate insurance coverage for business requirements.
The business is generating sufficient income to cover all required business expenses and the agreed upon income goal has been reached.
The individual and counselor agree that technical and managerial skills are adequate for on-going business management and continued growth without further VR services.

Due to the time required for businesses to develop and become stable, the follow-up period for self-employment will likely exceed the minimum 90-day period required for all successful closures.

3.10 - Non-Profit Self-Employment

Individuals working for or directing a non-profit are typically considered employees, so self-employment does not usually apply. However, if an individual seeks to perform work for a non-profit in a consultative and/or contractual fashion, self-employment may be appropriate. Individuals seeking to work for a non-profit as an employee may be assisted through the DVR program without self-employment as the employment goal.

3.11 - Post Employment/Job Retention for Self-Employment

Individuals requiring services to retain a present business must submit the following:

Self-Employment Questionnaire , answering only the bolded questions
Previous year Schedule C, IRS document
Previous business plan (if available)
Current profit and loss statements

An individual who has been self-employed for one year or more will be considered as a person wanting to retain their job. Services related to start up and operational costs are only available for new self-employment ventures during the initial six-month start-up phase.

The VR Counselor and the VR Manager will review the above to determine if the current business demonstrates viability or the likelihood of re-gained viability with DVR service provision.

3.12 - Self-employment Resources: Community and Other Agencies

There are many resources available to individuals interested in self-employment or starting a small business. A few of the primary sources are given below.

The Alaska Department of Commerce and Economic Development ( http://www.commerce.state.ak.us ):
- Starting Your Small Business : A general guide to starting a small business in Alaska. A user-friendly publication for individuals, one that will answer most of their questions. VR counselors should encourage individuals interested in self-employment to go through it. The booklet may be downloaded from the Department's web site.
- Es tablishing a Business in Alaska : A comprehensive resource for Alaskans who are interested in starting a small business providing current information on community and governmental resources, financial institutions, and useful internet sites geared toward small business development. This publication is available on-line, in a hard copy version or on compact disk from the Department's web site.
State of Alaska home page: Business tab links to business related resources.
Alaska Small Business Development Center ( http://www.aksbdc.org ): Variety of services and information including statewide workshops with a rural outreach program.
SCORE ( Service Corps of Retired Executives ): Working and retired business executives and owners donating their time and expertise as business consultants.
Workforce Investment Act programs: Utilization required by federal regulations. VR counselors should coordinate with local WIA or job training staff to take advantage of any services available to the individual.
University of Alaska Anchorage, Center for Human Development ( http://www.alaskachd.org/employment/self.html ): The Center for Human Development (CHD) is one of 61 University Centers located in every state and territory, which attempts to bring together the resources of the university and the community in support of individuals with developmental disabilities
Many Native Corporations have economic development services and funds available to their members.
Disabled Businesspersons Association (DBA): comprised of successful business owners, professionals and executives with disabilities who donate their time to provide free, on-call, internet-based business consultancy. Contact this group at info@DisabledBusiness.com.

4.0 Exceptions

All exceptions to policy are approved by the Chief of Rehabilitation Services or his/her designee.

5.0 Frequently Asked Questions

Question: How do I determine wages at closure for the employment data page in the AWARE system?

Answer: This is always difficult as the traditional way of dividing the wages by the hours worked does not always reflect an accurate picture of the success of the business. At a minimum, the business should be bringing in what the person would be earning at a minimum wage job.
Question: Is there any guidance on determining that a proposed business is really a hobby?

Answer: Very simply, a hobby brings in no more than is needed to restock the business. For example, if a person was going to knit items to sell and all they brought in was enough to buy more yarn, then it is a hobby. If the business can restock the yarn plus bring in enough to pay for some living expenses to improve the quality of life, then DVR would classify it as a business for the purposes of self-employment.
Question: The policy states "An abbreviated business plan format may be used for those businesses that are funded at a Tier I level." When would a Tier I funded endeavor be required to do a comprehensive business plan?

Answer: Very seldom, this language is in the policy to give a counselor and manager the option to ask for a comprehensive business plan if they feel more information is needed.
Question: Why do we have two different types of business plans?

Answer: Many of the businesses that DVR supports are one-person operations that are often categorized as cottage industries and are often located in rural Alaska. Other examples of businesses that may fall into this category are those that operate under the umbrella of a parent company, but the operator is still required to pay any taxes, Social Security and Workers' Compensation. Examples of this type of business are: Independent real estate agents operating in an existing office, barbers and beauticians who rent space in an existing shop, and people performing subcontracting work for one or two major clients
Question: Why do Tier I businesses need to complete so many forms?

Answer: We would be doing a disservice to the Tier I businesses if we did not have them think about marketing their product, their competitors, etc. Starting even a small business is complicated and needs to be well planned to give it the greatest chance for success.
Question: What are Social Security work incentive programs??

Answer: The SSA work incentive programs Include:

Plan for Achieving Self-Support (PASS): A PASS allows a person to set aside income and /or other resources to help them reach a work goal. The job should allow the person to earn enough to reduce or eliminate their need for benefits provided under both the Social Security and Supplemental Security Income (SSI) programs. A plan is meant to help get items, services, or skills needed to reach the work goals. The plan must be in writing, and Social Security must approve it.

PASS is not a savings account or grant program that can be used for pre-start up costs. Rather, it is a work incentive designed to keep net earnings down and the SSI payments at a level that supports the personal needs of the individual. A PASS plan allows business owners to set aside income and resources for a specific period of time, which can help you get the business off the ground.

Property Essential to Self-Support (PESS): SSA allows certain business-related resources to be excluded from the personal resource limitations under SSI regulations. PESS excludes business equipment, property and business cash resources that are placed in a business account.

SSA needs to be informed by letter at the time a business checking account is opened. They will need the business's name, address and the checking account number. The individual will need to indicate that the deposits in the checking account are business operating funds and qualify as exclusions under the PESS provision.

Impairment Related Work Expense (IRWE): An IRWE is an expense that a person pays for out of pocket that is directly related to their disability and their work. The amount of expenses can be subtracted from a person's gross earnings.
Question: What happens if a Tier I plan is approved, but when it is implemented, more than $5,000 is needed from DVR due to unexpected issues?

Answer: The Tier II funding formula is mandatory for business plans in excess of $5,000. The individual will need to work with the counselor or the business planning team to identify the additional funding sources or the business may need to be scaled back. The Chief of Field Services or his/her designee may waive the need for the comprehensive business plan in this situation.
Question: What is the involvement of the statewide WIA programs?

Answer: Per the federal guidelines from RSA, DVR is obligated to ensure that any training programs or other resources that Job Training or Employment Security offer under the Workforce Investment Act are available to people with disabilities and that DVR is taking advantage of such programs.
Question: Why do people have to go to the workshops or classes?

Answer: We are doing a disservice to the individual we serve if we do not support them in pursuing self-employment by providing them with realistic information about the basics of running a small business. Even if they are going to hire or contract professional assistance, the business owner is still responsible for many legal and other requirements for running a business.
Question: What is considered an in-kind contribution and how is it figured into the business plan?

Answer: In-kind contributions are assets or resources the individual brings to the business. They do not reduce the initial value of the business plan, but can reduce the start-up funding required from DVR or outside sources.

Example: A business plan is developed to make garden stepping stones. Rent for the facility is identified as an expense and entered as a start-up cost. The individual has access to his father's garage and will not need to rent a separate building. The rent-free garage will be shown as an in-kind contribution on the start-up expenses worksheet.
Question: What happens if someone has an approved Tier II plan and they need additional start-up funds?

Answer: The primary concern should be: (1) why was this new expense not anticipated when the business plan was developed and (2) will there be other unplanned for costs? Depending on the answers to these questions and the level of funding required, the VR counselor and manager or the business planning team will need to decide if the business plan is realistic and complete or needs to be revised before the business proceeds.

The additional expenses would be added to the cost of the original business plan, giving a new total cost for the plan. The formula for calculating DVR's contribution would be used.

6.0 - Forms

Form: Beginning to Develop a Business Plan
Form: Business Plan Outline
Form: Financial Worksheets
Form: Self-employment Questionnaire

7. 0 - Resources

Attachment A - Business Plan Outline

Alaska Department of Commerce and Economic Development: http://www.commerce.state.ak.us

Alaska Small Business Development Center: http://www.aksbdc.org

SCORE (Service Corps of Retired Executives): http://www.akscore.org

Small Business Administration: http://www.sba.gov/

Start-Up USA: http://www.start-up-usa.biz/

University of Alaska Anchorage, Center for Human Development

http://www.alaskachd.org/employment/self.html

University of Montana Rural Institute, Self-Employment: Steps for Vocational Rehabilitation Counselors: Helping a Consumer Start a Business: http://selfemploymenttraining.ruralinstitute.umt.edu/