Affiliated organizations
Combined financial statements (Standard 17 )
Staff as board members (Standard 4 )
Affinity credit cards (Standard 19 )
Annual report
Contents (Standard 16 )
Website (Standard 17 )
Assets available for use (see Unrestricted net assets, Standard 10 )
Auditor's management letter (Standard 1 )
Board meeting (Attendance at; number of, annually; spacing of) (Standard 3 )
Board of directors
Annual report roster (Standard 16 )
Compensation, direct and indirect (Standard 4 )
Conflict of interest assessment (Standard 5 )
Minimum membership (Standard 2 )
Organizational self-assessment (Standards 6 , 7 )
Oversight responsibilities (Standard 1 )
Budget
Board approval (Standards 1 , 14 )
Format (Standard 14 )
Use in available assets calculation (Standard 10 )
Cause-related marketing (Standard 19 )
Chief executive - see Staff member(s) below
Complaints (Standard 20 )
Conflict of interest
Board -approved policy (Standards 1 , 5 )
Factors in assessment (Standard 5 )
Disclosure, point of solicitation (Standard 19 )
Effectiveness
Assessment of (Standard 6 )
Report on assessment of (Standard 7 )
Endowment (Standard 10 )
Extenuating circumstances, evidence of -see Ratios below
Financial review as acceptable financial statement (Standard 11 )
Financial statements
Acceptable forms of (Standard 11 )
Receipt by board (Standard 1 )
Fixed assets (Standard 10 )
Functional breakdown of expenses
Example of (Standard 12 )
IRS 990 as source of (Standard 12 )
Functional expense categories
Accuracy of (Standard 13 )
Annual report presentation (Standards 16 , 17 )
Budget (Standard 14 )
Fund raising
Accuracy, etc., of appeals (Standard 15 )
Agreements with fund raising firms (Standard 1 )
Expense ratio (Standard 9 )
Financial reporting of (Standard 13 )
Privacy requirements (Standard 18 )
Types of (Standard 9 )
Website (Standard 17 )
Guidestar.org, links to (Standard 17 )
Honoraria (Standard 4 )
IRS Form 990
As acceptable financial statement? (Standard 11 )
&s source of functional breakdown of expenses (Standard 12 )
Board review of (Standard 1 )
Compared to audited financial statements (Standards 8 , 9 )
Use in calculating ratios (Standards 8 , 9 , 10 )
Website requirements (Standard 17 )
IRS Form 990 EZ
As acceptable financial statement (Standard 11 )
Board review (Standard 1 )
Ratios, inadequacy for calculating (Standards 9 , 10 )
Use in calculating program expense ratio (Standard 8 )
Joint cost allocations
Assessing accuracy of (Standard 13 )
Disclosure in audited financial statements (Standard 11 )
Mission
In organizational self-assessment (Standard 6 , 7 )
Statement of, in annual report (Standard 16 )
Privacy requirements (Standard 18 )
Program categories
Breakdown in financial statements (Standard 12 )
Budget (Standard 14 )
Program expenses
Accuracy of financial reporting (Standard 13 )
Financial documentation (Standard 11 )
Ratio (Standard 8 )
Ratios
Available assets (Standard 10 )
Extenuating circumstances, presenting evidence for (Standard 8 , 9 , 10 )
Program expense (Standard 8 )
Fund raising expense (Standard 9 )
"Related contributions" (Standard 9 )
Sales promotions (Standard 19 )
Special fund raising events, financial accounting for (Standard 13 )
Staff member(s)
As board chair or treasurer (Standard 4 )
Conflict of interest assessment (Standard 5 )
Staff head performance, board review of (Standard 1 )
Solicitations-see Fund raising above .
Unrestricted net assets (Standard 10 )
Websites
Contents required (Standard 17 )
Privacy policy (Standard 18 )