Infrastructure Checklist
From Guidelines & Principles
Contents
Communication
Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
All basic organization information easily accessible (IRS Form 990, Annual Report, financial statements, fees & services, board & staff members’ names) | |||||
Clear brand | |||||
Confidentiality Policies & Procedures | |||||
Crisis Management Plan | |||||
Distinguish between personal opinion & organizational positions | |||||
Ethics Standards | |||||
External communications/public relations/media plan | |||||
Graphic standards | |||||
Grievance policy & procedures | |||||
Internal communication policies & procedures | |||||
Policy & procedures for developing statements & positions on issues | |||||
Privacy policy | |||||
Social media policy | |||||
Spokesperson(s) authorized to make public statements |
Evaluation
Strongly Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Accountability, data collection & monitoring systems | |||||
Environmental scan and/or community needs/assets assessment | |||||
Evaluation procedures | |||||
Written contracts with external consultants |
Recommended
Financial Management
Required
Strongly Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Accounts receivable and billing procedures | |||||
Asset & cash management policies & procedures | |||||
Audit, financial review, or compilation | |||||
Bank reconciliations | |||||
Board review & approval of budget | |||||
Board review & approval of tax filings & audits | |||||
Budgets (revenue/expenses) | |||||
Cash disbursements—accounts payable procedures | |||||
Chart of accounts | |||||
Credit card policy & procedures | |||||
Directors & officers liability insurance | |||||
File tax exemption on personal property of the organization. Check with your county to see if applicable. (i.e., Permissive Exemption in Douglas County, NE | |||||
Internal control procedures | |||||
Monthly financial statements with balance sheet | |||||
Procurement & purchasing policies | |||||
Signature authority |
Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Appropriate use of benchmarks/industry standards | |||||
Audit committee policies & procedures | |||||
Board-approved, written financial management policies & procedures | |||||
Board-approved, written investment plan | |||||
Board-approved, written risk management plan | |||||
Bookkeeping software | |||||
Cash flow projection | |||||
Contract management policies & procedures (bidding system, contracts, evaluation & monitoring tools) | |||||
Documentation from donors when restricted funds are received | |||||
Documentation of accounting policies and systems—meet Financial Accounting Standards Board (FASB) and/or Government Accounting Standards Board (GASB) requirements | |||||
Expense reimbursement policy & procedures, including cash @dvance | |||||
Financial reserve policy (target of 3-6 months) | |||||
Investment policy | |||||
Mail handling & receipt of funds procedures | |||||
Petty cash policy | |||||
Prohibition on loans to key employees | |||||
Spending limits policy |
Fundraising
Required
Strongly Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Adherence to Association of Fundraising Professionals’ Code of Ethics | |||||
Do not call/fax/email policy | |||||
Do not pay fundraisers based on percentage of funds raised or commissions | |||||
Gift acceptance, management & recognition policy (including in-kind donations, fair market value & disposal of assets, donor confidentiality policy) | |||||
Grants management system (if the organization has grants)—copies of every proposal, all grants communication, database information, reporting requirements, evaluation & calendar
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Keep track of volunteer hours when conducting gaming | |||||
Prompt acknowledgment & thank you letters to donors | |||||
Uphold the public trust |
Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Case statement | |||||
Donor database (contributions/restrictions) | |||||
Fund development plan | |||||
Fundraising budget & system to track expenditures | |||||
Individual donor requirements (if the organization has individual donors) | |||||
Policy for donor stewardship | |||||
Written contracts with fundraising consultants |
Governance
Required
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Conflict of interest policy, procedures & signed forms for board, staff, & volunteers—updated annually (Sarbanes-Oxley Act of 2002; 990) US | |||||
IRS Form 1023 & IRS determination letter—publicly accessible for accountability purposes US | |||||
Articles of incorporation (Neb. Rev. Stat. §21-1921, §21-1922; Iowa Code §504.202) NE, IA | |||||
Establish within 60 days and continuously maintain a registered office and registered agent (Neb. Rev. Stat. §21-1934, §21-1935, §21-1937; Iowa Code §504.501; Iowa Code §504.1421) NE, IA | |||||
File biennial report (by April 1st, in odd years) with Secretary of State (Neb. Rev. Stat. §21-125; Iowa Code §504.1613) NE, IA | |||||
Hold an organizational meeting after incorporation to elect directors (if not named in the articles) appoint officers, adopt bylaws, and carry on other business (Neb. Rev. Stat. §21-1924; Iowa Code §504.205) NE, IA | |||||
Required officers—president, secretary and treasurer, or as indicated in bylaws (Neb. Rev. Stat. §21-1990; Iowa Code §504.841) NE, IA | |||||
Minimum of three board members (Neb. Rev. Stat. §21-1970) NE | |||||
Notify NE Secretary of State if registered agent or registered office has been changed or discontinued within 120 days (Neb. Rev. Stat. §21-19,137) NE | |||||
Minimum of one board member (Iowa Code §504.803) IA | |||||
Notify IA Secretary of State if registered agent or registered office has been changed or discontinued within 60 days (Iowa Code §504.1421) IA | |||||
Articles of incorporation must include provisions not inconsistent with law for how assets will be distributed in case of corporate dissolution (Neb. Rev. Stat. §21-1921, §21-1922; Iowa Code §504.202) NE, IA (required for IA corporations incorporated after January 1, 2005; recommended for all others) |
Strongly Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Board code of ethics/conduct | |||||
Board member reimbursement/compensation policy | |||||
Board resolutions/minutes book | |||||
Bylaws include board liability & indemnification language | |||||
Liability insurances (Director & Officer, general, volunteer, etc.) | |||||
Voting procedures |
Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Annual report | |||||
Board attendance policy | |||||
Board calendar (meetings & organizational events) | |||||
Board giving policy (100% of board members should give) | |||||
Board member handbook—policies & procedures including, but not limited to:
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Board member recruitment, selection, orientation, training plans | |||||
Board self-assessment plan & forms | |||||
Board terms, rotation & removal (bylaws) | |||||
Chief executive hiring & assessment/evaluation plan | |||||
Committee charter(s) | |||||
Committee descriptions (purpose, structure, goals, activities, person responsible) | |||||
Committee policy handbooks | |||||
Compensation documentation (executive & other staff) Note: See IRS information on “rebuttable presumption” for more details on what to have. | |||||
Disaster recovery plan | |||||
Executive evaluation plan | |||||
Leadership succession & transition plan (including board & staff leadership) | |||||
Organizational chart | |||||
Process for determining chief executive compensation | |||||
Risk evaluation & management systems |
Human Resources
Employment Laws & Postings
Required Compliance with Employment Laws
Required Employment Postings
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
EEOC, with ADA and GINA US, NE, IA | |||||
Emergency Phone Numbers NE
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Employee Polygraph Protection Act Poster US | |||||
E-Verify poster (if participating in the program) US | |||||
Fair Labor Standards Act poster US, NE, IA | |||||
Family Medical Leave Act poster (with 50+ employees) US | |||||
OSHA poster US | |||||
Payday Notice NE | |||||
Unemployment Compensation NE | |||||
Unemployment Insurance IA | |||||
Uniformed Services Employment & Reemployment Rights Act poster US | |||||
Safety & Health Protection on the Job IA | |||||
Summary of Work-Related Injuries and Illnesses (with more than 10 employees) IA | |||||
Whistleblower’s Protection Act poster US |
Personnel Files (for each employee)
Required
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Form I-9 (required), filed separately from other HR documentation (recommended practice) US | |||||
Immigration & Naturalization Services (INS) documentation US | |||||
Tax forms W-4, annual W-2 US, NE |
Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Application with original employee signature | |||||
Background check documentation, if applicable | |||||
Documentation of disciplinary action signed by employee | |||||
Documentation of other conditions for employment (i.e., drug test results, certifications, etc.) | |||||
Documentation of receipt of Employee Policies & Procedures Manual | |||||
Driving records/proof of insurance (as necessary) | |||||
Emergency contact information | |||||
Hire letter or contract | |||||
Performance appraisals signed by employee | |||||
Professional development plan | |||||
Records of salary increases | |||||
Reference check documentation | |||||
Resume |
Policies, Procedures, & Key Documents
Strongly Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Benefits documentation | |||||
Board evaluation & review of CEO compensation and performance | |||||
Board review & approval of compensation structure | |||||
Code of ethics | |||||
Conflict of interest—including annual disclosure of relationships | |||||
Employee health care information (kept separately from personnel information) | |||||
Health, dental, vision, life insurance policies | |||||
Leave time policy—voting, military service, bereavement, jury duty, FMLA | |||||
Medical benefits continuation privileges | |||||
Nondiscrimination, diversity & harassment policy | |||||
Performance review & professional development | |||||
Position descriptions | |||||
Retain personnel files in accordance with Document Retention & Destruction Policy | |||||
Retirement policy | |||||
Social Security, Medicare, Medicaid | |||||
Succession plan | |||||
Time off—holidays, vacation, sick, etc. | |||||
Workers’ compensation & unemployment insurance |
Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Alcohol/drug-free workplace policy | |||||
Break policy, including lunch | |||||
Compensation documentation for all employees | |||||
Confidentiality/non-disclosure/non-compete policies & procedures | |||||
Disciplinary action & involuntary termination policies | |||||
Diversity plan/cultural competency | |||||
Expense reimbursement | |||||
Grievance/conflict resolution policies & procedures | |||||
Hiring & interview procedures | |||||
Inclement weather policy & procedures | |||||
Intellectual property policy | |||||
Nonsmoking policy | |||||
Office hours, work week, hours worked | |||||
Organizational chart | |||||
Orientation, training & evaluation procedures | |||||
Outside employment policy | |||||
Performance appraisal policies & procedures | |||||
Professionalism/code of conduct | |||||
Reference request policy | |||||
Return of property upon departure/termination | |||||
Review to determine that all employee interview questions are legal | |||||
Salary scales & compensation philosophy | |||||
Standards & policies for working with contractual employees & consultants—guidelines for selection, hiring & monitoring | |||||
Technology/equipment access & use policies | |||||
Travel policy | |||||
Volunteer engagement plan |
Information Technology
Required
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Compliance with applicable HIPAA, COPPA, PCI/DSS data security standards (Health Insurance Portability & Accountability Act of 1996; Children's Online Privacy Protection Act of 1998, Payment Card Industry Data Security Standard) US | |||||
Document retention & destruction policy (Sarbanes-Oxley Act of 2002) US |
Strongly Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Compliance with applicable data security standards (PCI, DSS, etc.) | |||||
Disaster recovery plan | |||||
Management information systems (MIS) policies, procedures & protocols (including data sharing, email, Internet, list-serve, passwords, security, social media, technology use) | |||||
Off-site system back-up | |||||
Organizational website and email accounts | |||||
Software license compliance | |||||
Surge protectors, patch management program, intrusion detection system, virus scans, firewalls, SPAM and passwords for all computers | |||||
Uninterruptable Power Supplies on key servers |
Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Data collection system—to support continuous improvement & evaluation | |||||
Database, searchable by strategic constituent groups | |||||
Funded equipment depreciation to allow for necessary technology upgrades | |||||
Hardware, software & vendor inventory | |||||
Monitor IT developments | |||||
Technology assessment & plan | |||||
Technology budget, including maintenance & upgrades | |||||
Technology training plan (staff & volunteers) |
Planning
Required
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
All necessary/appropriate insurance (i.e., D&O, general liability, etc.) US, NE, IA | |||||
Mission statement (990) US | |||||
Workers’ compensation insurance (Neb. Rev. Stat. §§48-101 through 48-118.05; Iowa Code §87.1, §87.14A) NE, IA
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Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Advocacy plan | |||||
Comprehensive organizational plan—including operations, program strategies, fundraising, financial management/budgeting procedures, communications, risk/crisis management | |||||
Data backup & recovery plan | |||||
Disaster recovery plan | |||||
Executive/leadership transition plan | |||||
Fund development plan (diversification of funds) | |||||
Marketing & communication plan | |||||
Operational or business plan | |||||
Organizational assessment/environmental scan
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Periodic review of mission, vision, values | |||||
Risk & disaster management systems | |||||
Strategic plan | |||||
Sustainability plan | |||||
Technology plan | |||||
Values statement | |||||
Mission statement |
Public Policy & Advocacy
Required
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
501(h) election, if conducting any lobbying (Internal Revenue Code §501(c) (3), §501(h)) US | |||||
Compliance with lobbying reporting requirements ( Lobbying Disclosure Act of 1995; Neb. Rev. Stat. §49-1483.03; Iowa Code §68B.37; 990) US, NE, IA | |||||
Compliance with prohibition on supporting/opposing candidates or elected officials (Internal Revenue Code §501(c) (3); 990) US | |||||
Compliance with prohibition on using federal funds to lobby (Office of Management & Budget Circular A-122; 990) US | |||||
Federal lobbyist registration, if you have lobbyists at the Federal level ( Lobbying Disclosure Act of 1995, 2 U.S.C. §1605) US | |||||
Iowa lobbyist registration, if you have lobbyists in IA (Iowa Code §68B.36) IA | |||||
Nebraska lobbyist registration, if you have lobbyists in NE (Neb. Rev. Stat. §49-1480.01) NE, US | |||||
Understand that nonprofits may support/oppose legislation (subject to lobbying limitations) (Internal Revenue Code §501(c) (3), §501(h); 990) US |
Strongly Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Procedures to track lobbying expenses for reporting purposes |
Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Constituent engagement plan | |||||
Monitor public policy climate | |||||
Advocate on behalf of policies you believe in | |||||
Provide appropriate training/information to organizational advocates | |||||
Written public policy & advocacy policy/plan |
Strategic Alliances
Strongly Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Fiscal sponsorship policy & procedures | |||||
Joint venture policy | |||||
Written memo of agreement/understanding for each collaborative commitment |
Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Accreditation information (if applicable) | |||||
Foster relationships with prospective community partners | |||||
Share information, best practices, lessons learned | |||||
Written policies & procedures for all collaborative relationships |
Transparency & Accountability
Required
Strongly Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Annual report (publicly available)—including program information, organizational performance, financial status, donor (with permission), board & staff listings, organization contact information | |||||
Code of ethics | |||||
Nondiscrimination policy |
Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Confidentiality policies & procedures (all constituents) | |||||
Meeting agendas & descriptions of significant decisions made by the board of directors (publicly available) | |||||
Information about fees & services provided (publicly available) |
Volunteer Engagement
Strongly Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Organizational Needs Assessment (volunteers) | |||||
Orientation & ongoing training plan | |||||
Position descriptions | |||||
Recognition plan | |||||
Volunteer Policy & Procedures Manual
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Recommended
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Budget | |||||
Grievance policy & procedure | |||||
Performance review | |||||
Recruitment plan |