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Assessing  Management & Governance:  Nonprofit Operations &  Best Practices Presented by  Doug Sauer, CEO  New York Council of Nonprofits, Inc. New York City-Albany-Buffalo-Poughkeepsie-Rochester-Oneonta
What We Will Be Covering ,[object Object],[object Object],[object Object]
The Legal Corporation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Fiscal Sponsorship… ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
The Mission ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
The IRS Form 990 Series ,[object Object],[object Object],[object Object],[object Object],[object Object]
What Form to File 2010 Tax Year & Later   (Filed in 2011 & Later) Form to File Instructions Gross receipts normally ≤ $50,000 Note: Organizations  eligible  to file the  e-Postcard   may choose to file a full return 990-N n/a Gross receipts < $200,000, and Total assets < $500,000 990-EZ or  990 Instructions Gross receipts ≥ $200,000, or Total assets ≥ $500,000 990 Instructions Private foundation 990-PF Instructions
IRS Form 990  (con’t) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
IRS Form 990  (con’t) ,[object Object],[object Object],[object Object],[object Object]
Charities Form 500 & NYS Auditing Requirements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Board Members & Officers are Ultimately Responsible For: ,[object Object],[object Object]
Board Members Are Fiduciaries ,[object Object],[object Object],[object Object]
Major Policy & Monitoring Functions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Policy & Implementation Spheres Policy-making Implementation Operating  Policies © 2010 New York Council of Nonprofits, Inc.  All Rights Reserved. Board of Directors Area of Shared Responsibilities Executive Director/CEO Area of Shared Responsibilities Staff
Key Board Officers  ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
NYS Requirements on Conflict of Interest ,[object Object],[object Object],[object Object]
Best Practice Standards Conflict of Interest ,[object Object],[object Object],[object Object],[object Object],[object Object]
Best Practice Standards Conflict of Interest  (con’t) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Best Practice Standards Conflict of Interest  (con’t) ,[object Object],[object Object],[object Object],[object Object]
Best Practice Standards Conflict of Interest  (con’t) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
The Not-for-Profit  as Employer ,[object Object],[object Object],[object Object]
The Board as the  Employer ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Two Major Types of Worker Classification ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Worker Classification ,[object Object],[object Object],[object Object]
What is an Employee? ,[object Object]
Factors that Indicate “Control” ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Special Rules for Performing Artists ,[object Object]
The Executive Director (or CEO) ,[object Object],[object Object],[object Object],[object Object]
Best Practice Tip ,[object Object],[object Object],[object Object]
Artistic Directors ,[object Object],[object Object],[object Object]
Open Discussion & Questions
Assessing  Management & Governance:  Nonprofit Operations &  Best Practices Presented by  Doug Sauer, CEO  New York Council of Nonprofits, Inc. New York City-Albany-Buffalo-Poughkeepsie-Rochester-Oneonta

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Nycon dec gov training

  • 1. Assessing Management & Governance: Nonprofit Operations & Best Practices Presented by Doug Sauer, CEO New York Council of Nonprofits, Inc. New York City-Albany-Buffalo-Poughkeepsie-Rochester-Oneonta
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  • 7. What Form to File 2010 Tax Year & Later (Filed in 2011 & Later) Form to File Instructions Gross receipts normally ≤ $50,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return 990-N n/a Gross receipts < $200,000, and Total assets < $500,000 990-EZ or 990 Instructions Gross receipts ≥ $200,000, or Total assets ≥ $500,000 990 Instructions Private foundation 990-PF Instructions
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  • 14. Policy & Implementation Spheres Policy-making Implementation Operating Policies © 2010 New York Council of Nonprofits, Inc. All Rights Reserved. Board of Directors Area of Shared Responsibilities Executive Director/CEO Area of Shared Responsibilities Staff
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  • 31. Open Discussion & Questions
  • 32. Assessing Management & Governance: Nonprofit Operations & Best Practices Presented by Doug Sauer, CEO New York Council of Nonprofits, Inc. New York City-Albany-Buffalo-Poughkeepsie-Rochester-Oneonta

Editor's Notes

  1. ©2004 CCSNYS All Rights Reserved.
  2. ©2004 CCSNYS All Rights Reserved.
  3. ©2004 CCSNYS All Rights Reserved.
  4. ©2004 CCSNYS All Rights Reserved.
  5. ©2004 CCSNYS All Rights Reserved.