casemark/charity-annual-report

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

1. Governing documents — articles of incorporation, bylaws, board resolutions, minutes
2. Prior filings — previous annual reports, charity bureau correspondence, registration certificates
3. Financial records — IRS Form 990 (all schedules), audited/reviewed/compiled financials, general ledger summary
4. Fundraising records — gross/net by method, professional fundraiser/solicitor/co-venturer contracts
5. 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

• [ ] All unconfirmed values labeled [ASSUMED] or [TO BE CONFIRMED]
• [ ] Requirements Matrix complete with official citations
• [ ] Filing deadline correctly calculated from FYE
• [ ] Audit/review tier matches organization's revenue
• [ ] Legal name, EIN, registration number consistent across all sections
• [ ] Revenue/expense totals reconcile to financials and Form 990
• [ ] Functional expense categories align with 990 Part IX
• [ ] Financial ratios arithmetically verified
• [ ] All required attachments indexed and cross-referenced
• [ ] Certification language is state-correct (verbatim where required)
• [ ] Correct signatories identified per state law and bylaws
• [ ] Notarization requirement confirmed or ruled out
• [ ] No unmarked placeholder text remains

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