| name | annual-report-charity-bureau |
| language | en |
| description | Generates a cross-referenced U.S. nonprofit annual filing package for state charity-bureau registration. Produces Full Compliance Package, Form-Field Mode, or Executive Briefing with source citations, disclosure cross-checks, and filing instructions. Trigger when the user drafts annual report submissions, renewal packets, penalty-of-perjury certifications, or charity bureau filings. Also trigger on Form RRF-1, CHAR500, BCO-10, nonprofit annual report, charity registration renewal, or fundraiser disclosure attachments.
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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
- Gather intake (state, period, revenue, fundraiser use, output mode)
- Normalize entity data and flag source conflicts
- Research state-specific requirements from official sources
- Draft report sections with cross-referenced tables
- Assemble filing package with exhibits, certification, and instructions
- Run post-draft alignment check
Pre-Draft Intake
Gather before drafting (skip only if user says "use defaults"):
- Filing state and year
- Reporting period (start/end, fiscal year end)
- Total revenue (determines audit/review thresholds)
- Professional fundraiser/solicitor/co-venturer use
- 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:
- Organizational Identity — legal name, DBA, EIN, reg. number, addresses, solicitation channels, reporting period, material changes
- Governance — board roster with roles, terms, compensation, relationship disclosures
- Financial Position — comparative financial summary, variance analysis, ratios
- Programs and Impact — descriptions, geography, beneficiaries, outputs, outcomes, expenses
- Fundraising and Compliance — disclosures by method, professional fundraiser schedule if applicable
- 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:
- Do financial figures match records? Any 990-vs-financial-statement discrepancies?
- Are board members/officers current? Any compensation or relationship updates?
- Need additional output mode (form-field or executive briefing)?
- 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.
