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 |
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|
|
| EIN |
|
|
|
| State charity reg. number |
|
|
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| Fiscal year end |
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|
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| Reporting period |
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| State of filing |
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|
|
| Revenue basis |
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| Fundraiser use |
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|
|
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 |
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|
|
| Deadline |
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| Fees / payment method |
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| Audit/review/compilation thresholds |
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| Mandatory attachments |
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| Required signatories |
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| Oath language |
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| Notarization / signature method |
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| Fundraiser disclosure fields |
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|
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 |
|
|
|
|
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| Investment income |
|
|
|
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| Special events net |
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| Total revenue |
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| Program expenses |
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| Management/general |
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| Fundraising |
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| Total expenses |
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| Change in net assets |
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| Total assets / liabilities / net assets |
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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 |
|
|
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| E |
Other state-required docs |
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|
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---56# Annual Report for State Charity Bureau78Charity 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.910## Quick Start11121. Gather intake (state, period, revenue, fundraiser use, output mode)132. Normalize entity data and flag source conflicts143. Research state-specific requirements from official sources154. Draft report sections with cross-referenced tables165. Assemble filing package with exhibits, certification, and instructions176. Run post-draft alignment check1819## Pre-Draft Intake2021Gather before drafting (skip only if user says "use defaults"):22231. **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`2829**Request documents:** articles/charter, bylaws, board minutes, Form 990 + schedules, financial statements (audited/reviewed/compiled), contracts, fundraising records, registration correspondence.3031**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.3233## Step 1 — Intake Normalization3435Build a normalization table tracking each field's value, source document, and conflicts:3637| 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 | | | |4748Flag cross-source discrepancies (e.g., 990 revenue vs. audited financials) with `[CONFLICT — VERIFY WITH COUNSEL]`.4950## Step 2 — State-Requirements Research5152Use 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]`.5354**Requirements matrix:**5556| 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 | | | | |6768## Step 3 — Draft Report Sections6970Draft in this order unless the state form dictates otherwise:71721. **Organizational Identity** — legal name, DBA, EIN, reg. number, addresses, solicitation channels, reporting period, material changes732. **Governance** — board roster with roles, terms, compensation, relationship disclosures743. **Financial Position** — comparative financial summary, variance analysis, ratios754. **Programs and Impact** — descriptions, geography, beneficiaries, outputs, outcomes, expenses765. **Fundraising and Compliance** — disclosures by method, professional fundraiser schedule if applicable776. **Attachments and Filing Execution** — exhibits index, certification block, filing instructions7879### Output Tables8081**Governance Roster**8283| Name | Role | Term start | Term end | Compensation | Relationship/disclosure |84|---|---|---|---|---|---|8586**Financial Summary (comparative)**8788| 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 | | | | | |101102**Financial Ratios**103104| 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) | | |109110**Fundraising Disclosures**111112| Method | Gross raised | Direct costs | Net proceeds | State-required notes |113|---|---:|---:|---:|---|114115**Professional Fundraiser Schedule** (if applicable)116117| Entity | Role | Contract dates | Amount paid | Amount raised | Reg. ID | Attached? |118|---|---|---|---|---|---|---|119120## Step 4 — Assemble Filing Package121122**Attachments index:**123124| 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 | | | |131132**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."133134**Filing instructions table:**135136| Item | Detail |137|---|---|138| Filing method | |139| Deadline | |140| Fee | |141| Extension process | |142| Originals/copies required | |143| Notarization requirement | |144145## Step 5 — Mode-Specific Output146147| 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 |152153## Post-Draft Alignment154155After delivering the package, confirm with user:1561571. 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?161162## Quality Checks163164- 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 source167- Audit/review threshold applied correctly for revenue level168- Oath language matches statutory requirements or flagged `[VERIFY]`169- Fundraiser disclosures complete if professional fundraisers used170- Attachments index cross-referenced against requirements matrix171- Financial ratios computed correctly from stated figures172- No fabricated filing rules, deadlines, fee tiers, or audit requirements173174## Guardrails175176- Use official state/legal sources only — never infer legal obligations177- Reconcile or flag any cross-table inconsistencies178- Preserve board/officer identities and compensation exactly as sourced179- Include jurisdiction caveat when state rules vary by year or filing type180- Mark uncertain legal statements `[VERIFY]`181- Output requires attorney or compliance officer review before filing182183**Required disclaimer on every output:**184185> 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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