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.
1---2name: annual-report-charity-bureau3description: 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.4---5
6# Annual Report for State Charity Bureau
7
8Charity 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.
9
10## Quick Start
11
121. Gather intake (state, period, revenue, fundraiser use, output mode)
132. Normalize entity data and flag source conflicts
143. Research state-specific requirements from official sources
154. Draft report sections with cross-referenced tables
165. Assemble filing package with exhibits, certification, and instructions
176. Run post-draft alignment check
18
19## Pre-Draft Intake
20
21Gather before drafting (skip only if user says "use defaults"):
22
231. **Filing state and year**
242. **Reporting period** (start/end, fiscal year end)
253. **Total revenue** (determines audit/review thresholds)
264. **Professional fundraiser/solicitor/co-venturer use**
275. **Output mode**: `full-compliance` (default), `form-field`, or `executive-briefing`
28
29**Request documents:** articles/charter, bylaws, board minutes, Form 990 + schedules, financial statements (audited/reviewed/compiled), contracts, fundraising records, registration correspondence.
30
31**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.
32
33## Step 1 — Intake Normalization
34
35Build a normalization table tracking each field's value, source document, and conflicts:
36
37| Field | Value | Source | Conflict / Note |
38|---|---|---|---|
39| Legal name | | | |
40| EIN | | | |
41| State charity reg. number | | | |
42| Fiscal year end | | | |
43| Reporting period | | | |
44| State of filing | | | |
45| Revenue basis | | | |
46| Fundraiser use | | | |
47
48Flag cross-source discrepancies (e.g., 990 revenue vs. audited financials) with `[CONFLICT — VERIFY WITH COUNSEL]`.
49
50## Step 2 — State-Requirements Research
51
52Use 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]`.
53
54**Requirements matrix:**
55
56| Topic | Requirement | Source | Applies? | Status |
57|---|---|---|---|---|
58| Filing form/portal | | | | |
59| Deadline | | | | |
60| Fees / payment method | | | | |
61| Audit/review/compilation thresholds | | | | |
62| Mandatory attachments | | | | |
63| Required signatories | | | | |
64| Oath language | | | | |
65| Notarization / signature method | | | | |
66| Fundraiser disclosure fields | | | | |
67
68## Step 3 — Draft Report Sections
69
70Draft in this order unless the state form dictates otherwise:
71
721. **Organizational Identity** — legal name, DBA, EIN, reg. number, addresses, solicitation channels, reporting period, material changes
732. **Governance** — board roster with roles, terms, compensation, relationship disclosures
743. **Financial Position** — comparative financial summary, variance analysis, ratios
754. **Programs and Impact** — descriptions, geography, beneficiaries, outputs, outcomes, expenses
765. **Fundraising and Compliance** — disclosures by method, professional fundraiser schedule if applicable
776. **Attachments and Filing Execution** — exhibits index, certification block, filing instructions
78
79### Output Tables
80
81**Governance Roster**
82
83| Name | Role | Term start | Term end | Compensation | Relationship/disclosure |
84|---|---|---|---|---|---|
85
86**Financial Summary (comparative)**
87
88| Line item | Current yr | Prior yr | Variance $ | Variance % | Source |
89|---|---:|---:|---:|---:|---|
90| Contributions and grants | | | | | |
91| Program service revenue | | | | | |
92| Investment income | | | | | |
93| Special events net | | | | | |
94| Total revenue | | | | | |
95| Program expenses | | | | | |
96| Management/general | | | | | |
97| Fundraising | | | | | |
98| Total expenses | | | | | |
99| Change in net assets | | | | | |
100| Total assets / liabilities / net assets | | | | | |
101
102**Financial Ratios**
103
104| Metric | Formula | Output | Note |
105|---|---|---|---|
106| Program expense ratio | Program exp. / total exp. | | |
107| Fundraising efficiency | Fundraising exp. / total contributions | | |
108| Operating reserves (months) | Unrestricted net assets / (total exp. / 12) | | |
109
110**Fundraising Disclosures**
111
112| Method | Gross raised | Direct costs | Net proceeds | State-required notes |
113|---|---:|---:|---:|---|
114
115**Professional Fundraiser Schedule** (if applicable)
116
117| Entity | Role | Contract dates | Amount paid | Amount raised | Reg. ID | Attached? |
118|---|---|---|---|---|---|---|
119
120## Step 4 — Assemble Filing Package
121
122**Attachments index:**
123
124| Exhibit | Description | Required by state | Included | Citation |
125|---|---|---|---|---|
126| A | Form 990 + schedules | | | |
127| B | Audit/review/compilation report | | | |
128| C | Fundraiser/solicitor contracts | | | |
129| D | Board resolution | | | |
130| E | Other state-required docs | | | |
131
132**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."
133
134**Filing instructions table:**
135
136| Item | Detail |
137|---|---|
138| Filing method | |
139| Deadline | |
140| Fee | |
141| Extension process | |
142| Originals/copies required | |
143| Notarization requirement | |
144
145## Step 5 — Mode-Specific Output
146
147| Mode | Content |
148|---|---|
149| **Full Compliance Package** (default) | Narrative + all tables + exhibits index + signatures + filing instructions |
150| **Form-Field Mode** | Field-by-field responses matching state form/portal with linked source evidence |
151| **Executive Briefing** | Leadership summary of filing posture, risks, and open items |
152
153## Post-Draft Alignment
154
155After delivering the package, confirm with user:
156
1571. Do financial figures match records? Any 990-vs-financial-statement discrepancies?
1582. Are board members/officers current? Any compensation or relationship updates?
1593. Need additional output mode (form-field or executive briefing)?
1604. Any professional fundraiser contracts or amendments not yet provided?
161
162## Quality Checks
163
164- Values consistent across all tables and narrative; conflicts flagged `[CONFLICT — VERIFY WITH COUNSEL]`
165- Every gap marked `[OPEN]`, `[ASSUMED]`, or `[TO BE CONFIRMED]`
166- Deadline, fee, and extension verified from official source
167- Audit/review threshold applied correctly for revenue level
168- Oath language matches statutory requirements or flagged `[VERIFY]`
169- Fundraiser disclosures complete if professional fundraisers used
170- Attachments index cross-referenced against requirements matrix
171- Financial ratios computed correctly from stated figures
172- No fabricated filing rules, deadlines, fee tiers, or audit requirements
173
174## Guardrails
175
176- Use official state/legal sources only — never infer legal obligations
177- Reconcile or flag any cross-table inconsistencies
178- Preserve board/officer identities and compensation exactly as sourced
179- Include jurisdiction caveat when state rules vary by year or filing type
180- Mark uncertain legal statements `[VERIFY]`
181- Output requires attorney or compliance officer review before filing
182
183**Required disclaimer on every output:**
184
185> 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.
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