1. The Board’s Fiduciary Role Presenter Insert Name Insert Organization

2. Introductions Your Name Your Role on the Board What You Personally Bring to the Board Your Organization’s Mission Statement

3. Success When your organization is at its very best, what does success look like? How does your board contribute to this success?

4. Understanding Nonprofit Structure State Corporation Federally Tax Exempt

5. What Makes It A Nonprofit? No Owners / Stock No Personal Inurement Volunteer Directed NOT: Make No Money!

6. Benefits of Being a Nonprofit Exempt from corporate income taxes on related business Sales tax on Purchases Property Tax Individual Deductions for Charitable Giving

7. Why Nonprofits Need Boards (The IRS’s View) Tax Exemption Publicly Financed Funds Checks & Balances

8. What Shapes The Board External Environment Board Composition Life Stage

9. Take Responsibility Be Accountable Personal Legal Political Fiscal Resource Performance Commitment and passion for organization Put organizations interest ahead of your own Avoid Conflicts of Interest Be informed Support decisions Confidentiality Show Up!!!!! Demonstrate Standard of Care Board Excellence Handbook pages 18-20

10. Take Responsibility Be Accountable Personal Legal Political Fiscal Resource Performance Comply with both state and federal law Penalties for not filing 990 Payroll Sales taxes Excess benefit transactions Compliance with charitable giving law within the states you fundraise (Disclose It!) Openness – 990/1023/Determination Letter Board Excellence Handbook pages 22-25

11. Take Responsibility Be Accountable Personal Legal Political Fiscal Resource Performance Advocate for the organization Can engage in lobbying Be non-partisan (a must) No endorsement of candidates or parties No purchasing tickets on behalf of the organization No special favors to candidates Board Excellence Handbook page 25

12. Take Responsibility Be Accountable Personal Legal Political Fiscal Resource Performance Know financial status and plan for the future Understand and approve the budget At least quarterly review of financials (budgeted vs. actuals) Understand where it comes from, where it goes, what’s left, and how was it used Percentages program, admin, fundraising Know what’s on the 990-review before its submitted Board Excellence Handbook pages 31-37

13. Take Responsibility Be Accountable Personal Legal Political Fiscal Resource Performance Evaluate Programs Identify necessary resources Create resource development plan Clearly identify staff vs. board responsibilities Each member gives/gets every year (full participation of board) Board Excellence Handbook pages 38-40

14. Take Responsibility Be Accountable Personal Legal Political Fiscal Resource Performance Understand roles and responsibilities Set Goals Assess Performance Regularly Full Board Individual Board Excellence Handbook pages 48-52

15. Take Action Mission/Vision Approve Budget Enact Policy Recruit/Orient New Board Members Executive Oversight Review / Revise Engage in Strategic Planning Review Program-Mission Alignment Insure Program Evaluation is Effective & Efficient Board Excellence Handbook pages 28-30

16. Take Action Mission/Vision Approve Budget Enact Policy Recruit/Orient New Board Members Executive Oversight Reflective Realistic Accurate Commission audits when budget > $500k Board Excellence Handbook page 31

17. Take Action Mission/Vision Approve Budget Enact Policy Recruit/Orient New Board Members Executive Oversight Facilitates Decision Making Conflict of Interest Personnel Advocacy (how do you determine positions) Fundraising Gift Acceptance Purchasing Investment Nominating

18. Take Action Mission/ Vision Approve Budget Enact Policy Recruit/Orient New Board Members Executive Oversight Be an organizational magnet Job Descriptions Term Limits Committed to mission Possess skills needed to accomplish the mission Volunteer board members Diversity Board Excellence Handbook pages 44-47

19. Board Development Analyze Composition Reflect Constituency / Clients Draw in Expertise Job Descriptions Board Member Orientation Handbook Board Excellence Handbook page 44-47

20. Take Action Mission/Vision Approve Budget Enact Policy Recruit/Orient New Board Members Executive Oversight Hire Supervise Evaluate Support Set appropriate compensation Terminate Board Excellence Handbook pages 41-43

21. Executive/Board Relationships Responsibility of the Full Board Executive Director reports to Board as a Whole Clear Expectations – in writing when possible Strategic Plan Budget Annual Plan Performance Targets TOOLS – ROUTINE Regular Executive Director Reports Executive Director Evaluation Financial Audit Evaluation of Programs

22. Golden Rule for Board Members No single board member can compel resources of the organization outside the board room unless authorized by the board. An executive director’s time and other staff time are resources of the organization.

23. Board Operations & Performance Governing Committees Meetings Staff vs. Board Communication Channels Feedback Mechanisms Board Excellence Handbook page 48-52

24. Board Operations & Performance Governing Committees Meetings Chaired by Board Member Deliberative bodies of the board Draw in external expertise Committees recommend, Board approves Board Excellence Handbook page 49

25. Board Operations & Performance Governing Committees Meetings Agenda Call to Order Approve Minutes Approve Consent Agenda Reports Presentations Topics of Discussion New Business Minutes (Official record of corporate business) Who’s there Chair Agenda Highlights Decisions Conflicts of Interest

26. Who’s Responsible? Primary responsibilities exercise

27. YOUR ORGANIZATION is Here to Help! Insert Name Insert email address Insert website