Annual Report for State Charity Bureau

Charity bureau annual filings carry perjury certifications and jurisdiction-specific deadlines, audit thresholds, oath language, attachments, and fee schedules. This skill produces a source-documented filing package ensuring internal consistency between the 990, financial statements, and state disclosures.

Quick Start

1. Gather intake (state, period, revenue, fundraiser use, output mode)
2. Normalize entity data and flag source conflicts
3. Research state-specific requirements from official sources
4. Draft report sections with cross-referenced tables
5. Assemble filing package with exhibits, certification, and instructions
6. Run post-draft alignment check

Pre-Draft Intake

Gather before drafting (skip only if user says "use defaults"):

1. Filing state and year
2. Reporting period (start/end, fiscal year end)
3. Total revenue (determines audit/review thresholds)
4. Professional fundraiser/solicitor/co-venturer use
5. Output mode: full-compliance (default), form-field, or executive-briefing

Request documents: articles/charter, bylaws, board minutes, Form 990 + schedules, financial statements (audited/reviewed/compiled), contracts, fundraising records, registration correspondence.

Defaults when user is silent (label each [ASSUMED]): annual renewal/solicitation report; last completed 12-month period; audit threshold per state rule; no professional fundraisers unless documents indicate otherwise.

Step 1 — Intake Normalization

Build a normalization table tracking each field's value, source document, and conflicts:

Field	Value	Source	Conflict / Note
Legal name
EIN
State charity reg. number
Fiscal year end
Reporting period
State of filing
Revenue basis
Fundraiser use

Flag cross-source discrepancies (e.g., 990 revenue vs. audited financials) with [CONFLICT — VERIFY WITH COUNSEL].

Step 2 — State-Requirements Research

Use official sources only: agency website, statute, admin code, filing instructions, fee schedule, portal guidance. Record URL + publish date for each source. Mark unverified details [TO BE CONFIRMED].

Requirements matrix:

Topic	Requirement	Source	Applies?	Status
Filing form/portal
Deadline
Fees / payment method
Audit/review/compilation thresholds
Mandatory attachments
Required signatories
Oath language
Notarization / signature method
Fundraiser disclosure fields

Step 3 — Draft Report Sections

Draft in this order unless the state form dictates otherwise:

1. Organizational Identity — legal name, DBA, EIN, reg. number, addresses, solicitation channels, reporting period, material changes
2. Governance — board roster with roles, terms, compensation, relationship disclosures
3. Financial Position — comparative financial summary, variance analysis, ratios
4. Programs and Impact — descriptions, geography, beneficiaries, outputs, outcomes, expenses
5. Fundraising and Compliance — disclosures by method, professional fundraiser schedule if applicable
6. Attachments and Filing Execution — exhibits index, certification block, filing instructions

Output Tables

Governance Roster

Name	Role	Term start	Term end	Compensation	Relationship/disclosure

Financial Summary (comparative)

Line item	Current yr	Prior yr	Variance $	Variance %	Source
Contributions and grants
Program service revenue
Investment income
Special events net
Total revenue
Program expenses
Management/general
Fundraising
Total expenses
Change in net assets
Total assets / liabilities / net assets

Financial Ratios

Metric	Formula	Output	Note
Program expense ratio	Program exp. / total exp.
Fundraising efficiency	Fundraising exp. / total contributions
Operating reserves (months)	Unrestricted net assets / (total exp. / 12)

Fundraising Disclosures

Method	Gross raised	Direct costs	Net proceeds	State-required notes

Professional Fundraiser Schedule (if applicable)

Entity	Role	Contract dates	Amount paid	Amount raised	Reg. ID	Attached?

Step 4 — Assemble Filing Package

Attachments index:

Exhibit	Description	Required by state	Included	Citation
A	Form 990 + schedules
B	Audit/review/compilation report
C	Fundraiser/solicitor contracts
D	Board resolution
E	Other state-required docs

Certification block: Use exact statutory oath language when available; flag [VERIFY] otherwise. Default: "I declare under penalty of perjury under the laws of [STATE] that I have examined this report and attachments and believe them true, correct, and complete."

Filing instructions table:

Item	Detail
Filing method
Deadline
Fee
Extension process
Originals/copies required
Notarization requirement

Step 5 — Mode-Specific Output

Mode	Content
Full Compliance Package (default)	Narrative + all tables + exhibits index + signatures + filing instructions
Form-Field Mode	Field-by-field responses matching state form/portal with linked source evidence
Executive Briefing	Leadership summary of filing posture, risks, and open items

Post-Draft Alignment

After delivering the package, confirm with user:

1. Do financial figures match records? Any 990-vs-financial-statement discrepancies?
2. Are board members/officers current? Any compensation or relationship updates?
3. Need additional output mode (form-field or executive briefing)?
4. Any professional fundraiser contracts or amendments not yet provided?

Quality Checks

• Values consistent across all tables and narrative; conflicts flagged [CONFLICT — VERIFY WITH COUNSEL]
• Every gap marked [OPEN], [ASSUMED], or [TO BE CONFIRMED]
• Deadline, fee, and extension verified from official source
• Audit/review threshold applied correctly for revenue level
• Oath language matches statutory requirements or flagged [VERIFY]
• Fundraiser disclosures complete if professional fundraisers used
• Attachments index cross-referenced against requirements matrix
• Financial ratios computed correctly from stated figures
• No fabricated filing rules, deadlines, fee tiers, or audit requirements

Guardrails

• Use official state/legal sources only — never infer legal obligations
• Reconcile or flag any cross-table inconsistencies
• Preserve board/officer identities and compensation exactly as sourced
• Include jurisdiction caveat when state rules vary by year or filing type
• Mark uncertain legal statements [VERIFY]
• Output requires attorney or compliance officer review before filing

Required disclaimer on every output:

THIS FILING PACKAGE REQUIRES INDEPENDENT VERIFICATION OF ALL DEADLINES, THRESHOLDS, AND LEGAL REQUIREMENTS BY A QUALIFIED ATTORNEY OR CPA BEFORE SUBMISSION, AND DOES NOT CONSTITUTE LEGAL ADVICE.