Infrastructure Checklist

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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

Yes No In Progress Not Applicable Not Sure
Formative evaluation plan & systems
Outcome evaluation plan & systems
Program evaluation plan & systems
Assess evaluation practices & modify as needed
Process for sharing results with the public
Solicit stakeholder input/feedback


Financial Management

Required

Yes No In Progress Not Applicable Not Sure
Applicable IRS 990 Form US
Appropriate categorization of donated funds—unrestricted, temporarily restricted or permanently restricted (990) US
Audit, if organization spends over $750,000 of federal money/grants (Office of Management & Budget Uniform Guidance; 990) US
Bulk-rate postage permit, if applicable US
Compliance with conditions placed upon donations (990) US
Financial records & destruction policy (Sarbanes-Oxley Act of 2002; 990) US
Financial supporting documentation—i.e., grant applications, sales slips, paid bills, invoices, receipts, deposit slips, cancelled checks (Internal Revenue Code §501(c)(3)) US
IRS Form 1099-MISC, if applicable (Internal Revenue Code §501(c)(3)) US
Personal use of assets/funds policy (Internal Revenue Code §501(c) (3), §4958) US
Qualify as a public charity under “Public Support Test” or “Facts & Circumstances Test” (Revenue Code §170(b) (1) (A) (VI), §509(a) (1); 990) US
Unrelated business income tax (UBIT) reporting, if applicable (Internal Revenue Code §501(c) (3)) US
Whistleblower policy (Sarbanes-Oxley Act of 2002; 990) US
Lobbying expense policy & procedures, if applicable (Lobbying Disclosure Act of 1995; Neb. Rev. Stat. §49-1483.03; Iowa Code §68B.37; 990) US, NE, IA
Payroll—federal, state & local quarterly withholding/filings US, 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
Prohibition on loans to board members/officers (Neb. Rev. Stat. §21-1988; Iowa Code §504.834) NE, IA


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

Yes No In Progress Not Applicable Not Sure
Compliance with fundraising rules & regulations (990) US
Provide appropriate acknowledgement/receipts to donors (Internal Revenue Code §170(f) (17); 990) US
Professional commercial fundraisers must register with the Iowa attorney general and obtain a registration permit. May be required to update registration quarterly. (Iowa Code §13C.2) IA
Charitable nonprofits fundraising in Iowa must be prepared to provide financial disclosure information to any person requesting it. (Iowa Code §13C) IA
Obtain liquor license (Neb. Rev. Stat. §53-138.03; Iowa Code §123.30(3) (a)) NE, IA
Obtain gaming license to conduct bingo, a lottery by the sale of pickle cards, a lottery with gross proceeds in excess of $1,000, or a raffle with gross proceeds in excess of $5,000. (Neb. Rev. Stat. §9-232.01(1) (2); Neb. Rev. Stat. §9-424(1)) NE
Obtain license for games of skill and chance, bingo operations, raffles, and social gambling activities from the Iowa Department of Inspections & Appeals, Social and Charitable Gambling Unit IA


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
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:
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

Yes No In Progress Not Applicable Not Sure
403b plan documentation US
Age Discrimination in Employment Act of 1967—with 20+ employees US
All state and federal employment laws US, NE, IA
Americans with Disabilities Act of 1990—with 15+ employees US
Break Time for Nursing Mothers under the FLSA—with 50+ employees (Patient Protection and Affordable Care Act of 2010) US
Children under 16 posting (hours) (Neb. Rev. Stat. 48-310) NE
Children’s Health Insurance Program Reauthorization Act of 2009—employers with group health plans US
Civil Rights Act of 1964—with 15+ employees US
Compensation paid is reasonable & substantiated (Internal Revenue Code §501(c) (3); 990) US
Drug Free Workplace Act of 1988—federal contractors & grantees US
Employee Retirement Income Security Act of 1974—with 20+ employees US
Equal Employment Opportunity Act of 1972 US
Fair Credit Reporting Act of 2010 US
Fair Labor Standards Act of 1938, including eligibility & classifications US
Federal WARN Act of 1988—with 100+ employees US
National Labor Relations Act of 1935—with 2+ employees US
Nursing mothers (Neb. L.B. 197; Iowa Code § 135.30A) NE, IA
Payroll—federal, state & local quarterly withholding/filings US, NE, IA
Privacy of Health Information—HIPPA (Health Insurance Portability & Accountability Act of 1996) US
Recovery of overcompensation US
Sexual harassment training (with 15 employees) US
Whistleblower protection policy US

Required Employment Postings

Yes No In Progress Not Applicable Not Sure
EEOC, with ADA and GINA US, NE, IA
Emergency Phone Numbers NE
  • See Above
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

  • Check your state law—the number of employees may impact your requirement to provide.


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
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

Yes No In Progress Not Applicable Not Sure
Compliance with legal reporting, tax law, financial requirements (Internal Revenue Code §6033; 990) US
Obtain Employer Identification Number (EIN) from the IRS. US
Document retention & destruction policy (Sarbanes-Oxley Act of 2002; 990) US
IRS Form 1023 & IRS determination letter, publicly available US
IRS Form 990 and variants US
Whistleblower policy (Sarbanes-Oxley Act of 2002; 990) US
Articles of incorporation (Neb. Rev. Stat. §21-1921, §21-1922; Iowa Code §504.202) 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
Obtain liquor license (Neb. Rev. Stat. §53-138.03; Iowa Code §123.30(3) (a)) NE, IA
Obtain gaming license to conduct bingo, a lottery by the sale of pickle cards, a lottery with gross proceeds in excess of $1,000, or a raffle with gross proceeds in excess of $5,000. (Neb. Rev. Stat. §9-232.01(1) (2); Neb. Rev. Stat. §9-424(1)) NE
Obtain license for games of skill and chance, bingo operations, raffles, and social gambling activities from the Iowa Department of Inspections & Appeals, Social and Charitable Gambling Unit IA
Professional commercial fundraisers must register with the Iowa attorney general and obtain a registration permit. May be required to update registration quarterly. (Iowa Code §13C.2) IA
Be prepared to provide financial disclosure information to any person requesting it (Iowa Code §13C) IA
  • Be aware of the requirements for sales tax/exemptions, as it varies from state to state.

Iowa has a very broad policy of exempting nonprofits from taxes and Nebraska exempts very few.


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
  • Anti-Harassment
  • Attendance
  • Confidentiality
  • Discipline
  • Grievance
  • Liability/risk information
  • Non-discrimination
  • Organizational chart
  • Travel policy


Recommended

Yes No In Progress Not Applicable Not Sure
Budget
Grievance policy & procedure
Performance review
Recruitment plan


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