The Nonprofit FAQ

What information should board members have?
From Board Café for February 2006. (To subscribe to this free publication for board members from CompassPoint, see the information at the end of the article):

What Information Should Board Members Have?



As board members, we often have a vague feeling that we
should know more about the organizations we're serving,
but we don't really know what to ask for.  For one thing,
we don't want to be deluged with tons of material that we
know we won't be able to digest.  Staff, too, are often
dissatisfied with what information they give to us.  A
common complaint: "The board says they want to know more,
but when we send them information they don't even read
it!"

Here's a suggestion for what written documents the board
should have.  Some of this same information should be
presented and discussed at board meetings.

Compliance, financial & legal oversight

  • Form 990: Annually-review by the board president before
    submission, distribution to full board.  Federal Form 990
    is required for nonprofits with revenue of $25,000 or more
    per year.  Board members should know that the form has
    been filed, and what it says to the public about the
    organization.
  • Audit, if the organization has one: Copy of full audit
    to board president, treasurer, and Finance Committee. 
    Board members are aware they can ask for full copy.
  • Monthly or quarterly financial statements, showing year-
    to-date income and expenses compared to budget, to the
    Finance Committee and the full board.  Organizations will
    choose their own appropriate set. 
  • Salaries, benefits and perks for the top staff (such as
    the top five paid staff or the director-level staff), and
    a salary rate chart showing the range of salaries for each
    category of employee-annually.
  • Directors & Officers Liability Insurance, if the
    organization purchases it.  Proof of purchase to whole
    board annually.
  • (If neccessary) In executive session, documents related to legal
    actions,
    lawsuits, or settlements. (For more about executive sessions, see the Nonprofit FAQ at http://www.idealist.org/npofaq/19/57.html -- Ed.)


Strategic information
  • Occasional articles about the "industry"-whether
    childcare, wetlands management or civil rights-articles
    that talk about trends in funding streams, changes in
    approach that are moving into the field, including
    articles that praise competitors/colleagues in the field
  • Articles (from journals or written internally) about the
    funding and political environment in which the
    organization works
  • Periodic reports on program work, statistics, and impact
  • Annual updates on clients/patrons/members: who used our
    services or facilities? To what degree did we reach our
    intended audiences?


Information that supports board cohesion and leadership
  • Brief bios about board members, and updates on their
    professional accomplishments, personal news, and other
    volunteer activities
  • When reporting on an item, show specific ways that board
    members can help (if the item is a city council hearing,
    asking board members to attend and speak; if the item is a
    large donation, asking board members who know the donor to
    make a thank-you phone call).
  • Appreciation for individual board members
  • Appreciation for the board as a whole in its governance
    work (such as evaluation of the executive director)


For more information, see related articles in the archives
of the Board Cafe:


This article is adapted from the BOARD CAFE, published monthly by
CompassPoint Nonprofit Services: 731 Market Street,
Suite 200, San Francisco, CA 94103; (phone) 415-541-9000;
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© 2006, CompassPoint Nonprofit Services




Posted 6/25/06 -- PB