Annual Report for State Charity Bureau
Produces a state-compliant charity annual report by extracting data from uploaded documents, researching jurisdiction-specific requirements, and assembling a certified filing package.
Prerequisites
- Governing documents — articles of incorporation, bylaws, board resolutions, minutes
- Prior filings — previous annual reports, charity bureau correspondence, registration certificates
- Financial records — IRS Form 990 (all schedules), audited/reviewed/compiled financials, general ledger summary
- Fundraising records — gross/net by method, professional fundraiser/solicitor/co-venturer contracts
- Governance policies — conflicts of interest, whistleblower, document retention
Output Modes
| Mode | Description |
|---|
| Full Compliance Package (default) | Narrative report with tables, attachments index, signature blocks, certification, filing instructions |
| Form-Field Mode | Field-by-field answers keyed to state form/portal with source citations |
| Executive Briefing | 2–3 page summary of filing status, key financials, and compliance issues for board review |
Workflow
1. Pre-Draft Intake
Confirm or apply defaults. Mark unconfirmed values [ASSUMED] and missing data [TO BE CONFIRMED].
- Filing state (from registration docs)
- Reporting period (most recent completed fiscal year)
- Form requirement (narrative unless state form identified)
- Total revenue (determines audit/review tier)
- Professional fundraisers (none unless contracts found)
- Output mode (Full Compliance Package)
Maintain an Open Items tracker throughout; resolve or flag each before finalizing.
2. Source Extraction
Build an Intake Normalization Table reconciling across all uploads: legal name, DBA(s), EIN, state charity registration number, addresses, FYE, date of incorporation, tax-exempt status, current and prior year revenue.
Check for: short fiscal year, mid-year name/address changes, merged/successor entities.
3. State Requirements Research
Research rules from official sources only (charity bureau/AG website, statutes, admin code). Record source URL and publication date for every requirement.
Build a Requirements Matrix covering:
- Form number, deadline, extension rules, filing method, fee
- Audit/review/compilation revenue thresholds
- Required attachments (990, audit report, contracts, etc.)
- Professional fundraiser disclosure fields
- Certification/oath language (verbatim if prescribed), signatories, notarization
- Governance policy attestations
- Special disclosures (related-party transactions, name changes, litigation)
- Multi-state notes (URS accepted?)
Mark conflicting sources [CONFLICT — VERIFY WITH COUNSEL].
4. Draft Core Sections
Organizational Identity: Legal name, DBA(s), EIN, registration number, addresses, solicitation channels, reporting period, material mid-year changes, affiliated entities.
Governance: Board/officer roster with name, title, term dates, compensation, independence status. Confirm compliance with state minimums. Note mid-year changes, bylaw amendments, policy adoptions.
Financials: Comparative (current vs. prior year) revenue and expense table on identified accounting basis (accrual/cash). Categories: contributions/grants, program service revenue, investment income, special events, other revenue; program expenses, management/general, fundraising. Include change in net assets and balance sheet totals. Compute program expense ratio (target ≥75%), fundraising efficiency, months of operating reserves.
Programs & Impact: Per major program: charitable purpose, populations served, geography, quantifiable outcomes, program expenses, volunteer hours.
Fundraising & Compliance: Fundraising by method (gross/costs/net). Professional fundraiser table (entity, role, contract dates, amounts, state registration ID). Registration status, audit compliance, governance attestation. Format each requirement as: legal requirement → compliance status.
5. Attachments Index
Build exhibit list (990, audit report, fundraiser contracts, board resolution, articles/amendments). Cross-check every exhibit against the Requirements Matrix.
6. Execution Package
- Certification: Insert verbatim state-prescribed oath. If unavailable, use penalty-of-perjury placeholder flagged
[TO BE CONFIRMED]
- Signature blocks: Per state requirements and bylaws (President/Chair, Treasurer/CFO typical). Notarization block only if required
- Filing instructions: Deadline, extension process, method, fee, signature requirements
7. Refinement
Offer: convert to Form-Field Mode, strengthen program narrative, adjust financial presentation, expand fundraiser disclosures, add multi-state appendix, produce Executive Briefing, generate cover letter.
Quality Checklist
Critical Rules
- Never guess — report is certified under penalty of perjury; flag every data gap
- Official sources only — AG/charity bureau websites, statutes, admin code for state requirements
- Reconcile across documents — name, EIN, financials must match between 990, audit, and narrative
- State-specific — never assume one state's rules apply to another
- Professional fundraiser scrutiny — primary enforcement focus; verify contract compliance
- Multi-state awareness — if evidence suggests solicitation in other states, note registration obligations