By continuing to use the website, you consent to the use of. For-profit companies can have a much more defined target audience than that of a nonprofit. Top-Down Organization Chart. The board members’ collective expertise provides valuable insight into the aspects of running a business relating to strategy, finance, legal and on marketing matters. Examples of 501 (c) (6) nonprofits include real estate boards, business. Air table: This tool is a content planner which allows an employer to build collaborative charts. Download Template. Duty of Care: Take care of the nonprofit by ensuring prudent use of all assets, including facility, people, and good will; Duty of Loyalty: Ensure that the. 3. A board of directors, also known as a nonprofit board, is the governing body of a nonprofit. Review actions, motions, votes and decisions for clarity. Each program should be laid out clearly by the org chart. To that end, the nonprofit board must be intentional about how it works. Much like stages of for. 8. Nonprofit budgeting takes time, especially if you’re new to it. 155). The board is also responsible for ensuring that the organization operates within legal and. There is some thought among. Nonprofits typically have a board of directors or trustees, CEOs, and various other executives who oversee different. But even if that minimum has been achieved, a board may be too small if the following circumstances. Break out into small group discussions. This type of structure is more common in nonprofits with a small staff and/or one person who has most of the decision-making power. If, however, even a small number of board members have. There is a possibility to effect change in an organization. This is the organization’s governing board, which provides strategic and financial oversight of the nonprofit’s operations. A nonprofit is going to improve and will benefit from their contributions. This viewpoint informs most, if not all, of the board size recommendations in. Some examples of the most popular types of nonprofit org chart: Top-Down Organization Chart. 3. Specific duties include: hiring an auditor (this is not a staff function!) assuring the board that the financial statements reflect the organization's financial condition. 31/33 EXAMPLES. We encourage you to use and share this information with others (with attribution). Training on the roles and responsibilities of a nonprofit board can be extremely useful for both new and old members. An effective structure also ensures you have the right committees and your board members aren’t serving on more committees than they need to. A board of directors provides organizational structure to corporations, including nonprofit organizations. A nonprofit chart of accounts (COA) is a guide that helps nonprofits classify and track expenses and revenue. Maintain legal compliance and integrity. Moreover, this chart shows who your immediate heads are. The total cash compensation, which includes base, and annual incentives, can vary anywhere from $196,107 to $473,178 with the average total cash compensation of $304,156. The C-Suite at the bottom is seen by this framework, preceded by other top leadership, office workers, and so on. It outlines laws applicable to Florida nonprofits regarding their governance, advocacy, human resources, and fundraising. Nov 17, 2020 - This chart illustrates the structure of a traditional nonprofit organization including the relationship of the board of directors and various committees to the executive director and staff of the nonprofit. The policy board or management team board governance structure is typically used in the non-profit sector. No owners, governed by the Trustees. If needed there can be a PDF version as well. The top-down nonprofit org chart has the most senior level individual at the top, and all reports below. If a nonprofit has an executive director, the board oversees that employee or contractor. Nonprofit board committee charters are helpful on. . Developing, informing, and supporting the board and the board committees to carry out their governance functions. Financial procedures include statements for how to manage: Cash flow statements. • Board of directors (size, method of selection, committee structure, other bylaws provisions); • Financial projections (income and expenditures);. Officers’ Role in Corporate Organizational Chart. The board directors of hospitals are sometimes referred to as trustees because the owners and community entrust them with overseeing the hospital’s best interests. Note: you’ll need a Pingboard account first. Financial Control Recommendations for Small Nonprofits (PDF) Preserving charitable assets is one of the most important responsibilities of nonprofit board service. There are four key differences between a nonprofit and a not-for-profit: Nonprofits are formed explicitly to benefit the public good; not-for-profits exist to fulfill an owner’s organizational objectives. the chances of real change happening are slim. The designation nonprofit organization refers to “agencies with nonprofit and charitable status, governed by a board of directors, delivering programs and services, and for the most part involving volunteers in the service of delivery” (Inglis et al. Nonprofit Org Chart Normal Structures. A 501 (c) (3) organization is a nonprofit organization that acts as a community chest, corporation, foundation or fund. Their role is to help structure and manage the board’s work. You may also wish to review Title 15 of the Texas Election Code. The Consensus Board Governance model works best for small corporations that don’t have major shareholders. Several authors say what Sumption & Wyland has said for years: a board should be large enough to get the board’s work done, yet small enough to work as a single team to communicate, deliberate, and function as a single body. In a for-profit, the company seeks to reach and establish a relationship with consumers who will. Aug 14, 2017 - This chart illustrates the structure of a traditional nonprofit organization including the relationship of the board of directors and various committees to the executive director and staff of the nonprofit. Associations need to. This template can be used to create a set of bylaws for a committee or to. A board of directors, also known as a nonprofit board, is the governing body of a nonprofit. Financial Management. Download Template. These organization charts provide a clear picture of reporting relationships, hierarchy, and functional areas within non profit organizations. Understanding Goals of a Nonprofit Organization: A How-To Guide. Add text to a shape by double-clicking it and entering your desired text. In summary, the hierarchy is as follows: -Board of Directors -CEO -Directors -Management -Staff -Volunteers Of course, this is just a general overview. Divides tasks according to a job function. Some nonprofit boards think nonprofit means not too much black ink, nor too much red ink, but “pink” ink—a kind of a break-even mentality. THE THREE-COMMITTEE MODEL. Identifying a new board member is only the first step in what you hope will be a mutually rewarding relationship. So, use this space to highlight how your donors have made a difference. Wave: Best free nonprofit accounting software for treasurers of very small nonprofits. The average Nonprofit Executive Director salary in the United States is $84,767 as of October 25, 2023, but the salary range typically falls between $70,981 and $102,812. 1. The base salary for Chief Executive Officer (CEO), Non-Profit Organization ranges from $141,691 to $241,426 with the average base salary of $187,413. The top-down hierarchical map represents the conventional corporate structure. Here’s a list of the resources and templates included in this guide that are available in My Board View, a free board portal for nonprofits. Below is a closer look at the five steps you need to take to start a nonprofit. You'll need to choose a business structure before you register your business with the state. Management by Board with Executive Director/CEO. Organization and structure is the two main purposes for this chart and provides: Organization to the effort. Nonprofit organizations consist of a board of directors and executive, managerial and administrative positions. Whether orientation of your new board member is approached informally or formally, be sure to include the basics needed for new board members to become engaged in the work of the board right away, and to serve as. If you’re thinking about running a nonprofit organization, it’s important to understand the typical organizational structure of these types of businesses. Every functional group has rules to guide it, and a committee charter outlines the committee’s purpose, responsibilities, and composition. 1. Doing this kind of maintenance will keep your accounts organized and could help reports generate faster. BoardSource, a global network of nonprofit leaders, recommends nonprofits having term limits. Help onboard new members. Pro Tip #2 – Use Illustrations And Symbols To Highlight Department Functions When Creating Org Charts. Download non-profit organizational chart for freeNon-profit organizational chart example Public health non-profit organizational chart exampleNon profit nonprofit organizational organization chart structure board template charts school quotes. 5. It is unusual for a board to give decision-making authority to a committee. Check out this nonprofit org chart we built in Pingboard. Easily Editable & Printable. Sitting at the top of the nonprofit hierarchy chart, this role requires working closely with the board, the Nonprofit Director, and the departmental heads to make sure the nonprofit is running correctly and making the right. Nonprofits spell out term lengths in their bylaws. Finally, all board members have a responsibility to remain faithful and obedient to the organization’s mission, vision and goals. The IRS requires public charities to have a board structure that is a majority unrelated by blood, marriage, and outside business connections, and majority non-employees of the nonprofit. This model is a form of the Cooperative Model that nonprofit organizations use. You can involve the rest of your organization in the process, allowing them to make changes as needed in order to develop a solid board. Salary ranges can vary widely depending on many important factors, including education, certifications, additional skills, the number of years you have spent in your profession. They must implement their own guiding strategies. By-laws are needed for the legal registration of an NGO, and can be added to, or changed, with the approval of the Board of Directors and the General Assembly. 1. 2. How to Start a Rescue or Other Animal Nonprofit. In addition, nonprofit executive committees also serve as a liaison between the executive director and the rest of the board. Your board members are among your organization’s most important advocates. 17 Nov 2022. See how your team can quickly view your nonprofit’s structure, job titles, hierarchy, and staff contact info. • We have the needed skills, experience, and diversity of perspectives on the team to perform our role. A committee charter template provides a basic structure to create a new charter for a committee any time your board needs one. A board president is often the executive director who handles the day-to-day operations of nonprofit organizations or the CEO of a company. Conclusion. Don’t rush the budgeting process. According to Mikko Sperber, managing partner and founder of Fundamental Strategy, a fundraising and nonprofit management advisory firm, many nonprofits do not have a president. Reporting structure and account relationships. Florida Nonprofit Bylaws. Downloadable Charts & Figures. Or the bylaws may need to be updated to incorporate and acknowledge changes in the environment and community that have made changes in the board. Crowdfunding, a form of online fundraising, has also become a popular method of funding for nonprofit organizations as of late. Be Creative. Organizational Structure: Describe how your nonprofit is organized, from board to. The leaders of a nonprofit organization typically consist of a non-executive board chair and a CEO or executive director. Naturally a founder is an important. Below is a closer look at the five steps you need to take to start a nonprofit. The most common organizational chart for a non-profit is the traditional hierarchy structure. Unlock the full potential of your nonprofit’s. The nonprofit chart of accounts is a list of all accounts used in the general ledger. An organizational structure that is understood and respected by all board and staff members removes opportunities for unnecessary conflict; encourages efficiency, transparency, and accountability; and keeps. Start early and design a process. . Nonprofits filing IRS Form 990 must describe the process they use to approve executive compensation as part of the nonprofit’s responses on the annual return, IRS Form 990, Part VI, Section B, line 15. Constitution—broad in the topics it covers and infrequently changed—while the policies you pass are more like the laws that fit within its framework. A nonprofit org chart visually represents your organization’s structure, outlining the hierarchy and relationships between different roles and departments. The organization and behavior of a Board of Trustees (aka Board of Directors) for a small, non-profit organization vary considerably depending on the size and function of the. Heather is passionate about your nonprofit’s operations!! She has served as an Assistant Director, Operations Manager, Consultant, Speaker and Trainer to nonprofit organizations in California and Illinois for over 6 years. The top-down nonprofit org chart has the most senior. u. An organizational structure is not an org chart. The board sets the compensation for the position, writes the job description. From standing and ad hoc committees to task forces and advisory councils, a board accomplishes its work through a variety of smaller groups. Leadership. The board oversees the mission of the non-profit and the higher-level strategy. If this lack of total control is impossible to accept, you should consider forming your own business where you can alone make all the strategic decisions. Non-Profit Organizations May Be Tax-Exempt, But They’re Still Answerable to Benefactors and Charity Commissions. Example 4: Traditional Nonprofit Organizational Structure Template. BoardSource provides resources and tools to help make your. This corporation is organized exclusively for charitable, religious, educational and scientific purposes, including, for such purposes, the. Legally, nonprofits are required to have a board of directors. Edit the record so the minutes are concise, clear and easy to read. • * Is your organization a congregation, governmental institution, or accredited. For information, on this topic, you may wish to contact your private attorney, the Texas Ethics Commission, (512) 463-5800, the Federal Election Commission, and the IRS . The goal of the board of directors is to focus all of their efforts into making the nonprofit organization’s goals and mission a reality by implementing strategies that will. There are three major functions within the non-profit structure. s. When you have hiring opportunities, do not settle for less. A nonprofit can be anything from a small, two or three person operation to a vast and complicated international body. Meeting minutes serve as the official written record of any meeting that occurs within a nonprofit. There are restrictions on political contributions by nonprofit corporations. In our study, the most significant factor affecting CEO pay was the amount of money raised and spent every year. Board president. When you complete your year-end processes, it can be helpful to delete any accounts you haven’t used. From standing and ad hoc committees to task forces and advisory councils, a board accomplishes its work through a variety of smaller groups. behest of the Minnesota State Historical Records Advisory Board, with funds provided. At that point, you can. The CGO must be seen as a real leadership role within the board with a two- or three-year term and a maximum of six years in the role. ”. There are three major functions within the non-profit structure. An effective board provides oversight over the activities of the managers and staff to whom the board4. There are many similarities between executive positions in the nonprofit and for-profit sectors. ” Because many all-volunteer organizations haven’t taken the legal steps to form a nonprofit corporation, there may not be a legal board of directors. Add text to a shape by double-clicking it and entering your desired text. There are also three legal duties the board of directors must. Board members serve as trustees of the organization’s assets, meaning they are responsible for ensuring that the nonprofit’s financial status is healthy. This infographic highlights the five benefits of an organizational chart: Shows who is responsible for decision-making. 3. blessings from prison. Committees can be a practical way to handle a task on the board’s agenda or provide counseling and advice. The basics What’s the role of the board of directors of a nonprofit corporation? ¿Cuáles son las responsabilidades legales de una junta directiva sin fines de lucro? Just as for any. Tracks regulatory compliance by the organization. Nonprofit Organizational Structure, Position Titles & Org Chart. The structure is divided into traditional departments like IT, marketing, finance, human resources, and operations based on everyone's functional. ”. Organizations that are exempt from A-133 audits need to be aware that they may be selected by NEA's Office of Inspector General or by the General Accounting Office for audits,Nonprofits can take the following steps to update programs and improve diversity, equity, and inclusiveness within their organization. If your state’s minimum wage is higher than the federal minimum wage, you need to pay the state minimum wage instead. For example, to start a nonprofit organization in California, it’s recommended to have at least three members. For example, key writers on nonprofit management such as Carver (1990), Houle (1989), Fram and Pearce (1992), Powell (1995) and Wright (1992) all provide similar advice. The purpose of policies is to protect and steer the staff and the board as they fulfill the mission of the organization. Fiduciary. Their role is to help structure and manage the board’s work. Too Much, Just Too Much. Rachel Muir, a seasoned nonprofit founder, suggests four critical steps to orient your members in the most effective way: One-on-one orientation. The board of a well-governed nonprofit organization, like the board of a well-governed profit-making company, will do all of the following: Formulate key corporate policies and strategic goals, focusing both on near-term and longer-term challenges and opportunities. Where a board of directors or “governing board” is responsible for top-level financial planning rather than the budget sheets, a working board is responsible for both. Small Non Profit Organizational Chart. Both corporate and nonprofit boards have a board president who is responsible for leading the team. If your town does not have a volunteer network, there are many choices online. Basic Responsibility of a Non-Profit Board of Directors. Nonprofits are tax exempt, and boards are entrusted by society to ensure the financial integrity of a group. • Covering Audits and Investments. Every board has a fundamental responsibility for self-management — for creating a structure, policies, and procedures that support good governance. For-profit companies can have a much more defined target audience than that of a nonprofit. Creating nonprofit policies begins with knowing what they are. Here are our tips for creating a youth sports organization structure that works. It can range from sheltering the homeless to advocating for the members of the organization itself. It outlines laws applicable to Florida nonprofits regarding their governance, advocacy, human resources, and fundraising. A focus on inclusion and sensitivity to cultural differences (i. We conclude with the implications specific for all nonprofit managers and volunteer board members. This person is directly in charge of the work. Generally speaking, BoardSource recommends that a board have no fewer than five board members. The goal of “best practice” is to promote active oversight and objective and informed judgment by the board. 1150 Walnut Street | Newton, Massachusetts 02461 (617) 630-6900 info@hurwitassociates. There are three important aspects of the basic formal structure of the board that, if they are improperly designed for the board’s situation, can cause major problems: (a) the size of the board; the number and nature of formal “officer positions” within the board; and (c) its committee structure. Written whistleblower protection policy (Part VI, Section B, line 13) Written document retention/destruction policy (Part VI, Section B, line 14)Free 6+ sample non-profit organizational chart templates in ms wordProfit non structure organizational chart organisation business nonprofit board directors diagram Non profit nonprofit organizational organization chart structure board template charts school quotes choose templates quotesgram audiopinionsOverview: board of. For this reason, the use of the term “nonprofit” may do a disservice to hospitals. Pro Tip #3 – Limit The Amount Of Tangent Arrows And Symbols When Creating Org Charts. Boards of directors have a fiduciary duty to ensure that the assets of a charitable nonprofit are used in support of the charitable mission, and in accordance with donors’ intent. Naturally a founder is an important. The best way to structure your COA depends on your organization’s needs and. 5. The IRS considers “compensation” to include the total of all “income” received by the CEO, which includes, for example: contributions to retirement accounts, housing and car allowances, as well as insurance premiums paid by the nonprofit to benefit the executive director, and even club. Apply for a Google Ad Grant. a minimum of three and a maximum of twenty board members). All 100% free. Many churches have seen great missions completely lost from the lack of organization in the church. Your business structure affects how much you pay in taxes, your ability to raise money, the paperwork you need to file, and your personal liability. 4. . These steps can also be adapted to work for nonprofits of all types and sizes. Apply for a Google Ad Grant. The first step is to think about the best structure to run the organization. Partnering with the Chair of the Board to help ensure the Board’s directives, policies, and resolutions are carried out. The company for the non-profit is a guideline, c-corp entity, non-stock. Authorize major transactions or other actions. While every team might have a slightly different organizational structure based on resources and priorities, each should follow the basic hierarchy of establishing a Board of Directors and club administrators. , grants and contracts, foundations, dividends, gifts, fundraising, membership, etc. Even though in small startups you will find board members serving in administrative positions, the goal is to keep those two departments separate from one and other. 1999, p. Members of nonprofit boards are generally motivated by a desire to serve the community and the personal satisfaction of volunteering. Step 1:. • Internal Controls and Accountability, Transparency, and Risk Management. Sometimes, board members are reluctant to participate in. It can be as simple as the chart below. Diversity of Audience. Statement of Activities. According to Kim, the basic, required board members include a board president, a vice president. Doing this kind of maintenance will keep your accounts organized and could help reports generate faster. Many organizations operating in Oregon experience asset losses related to thefts, embezzlements, or other diversions of assets and these trends are mirrored in charities. Wave: Best free nonprofit accounting software for treasurers of very small nonprofits. All of the parts of your business plan, from the executive summary to the fundraising and impact plans, should align with your nonprofit's central mission. This report was designed to be a resource for all nonprofits, so we made downloadable versions of many of the charts and images. Here are some reasons why people join nonprofit boards: They know their skills are needed. Add notes for clarification. Nonprofit+: Best for nonprofits relying on numerous small donations for support. Good practices include a board financeNonprofit organizations play a crucial role in addressing social, economic, and environmental issues in all over the world. There are three important aspects of the basic formal structure of the board. com Hurwit&Associates LEGAL COUNSEL FOR PHILANTHROPYYou should carefully consider your unique business needs to determine how large or small your board should be. Generally, the more As who are involved in a decision, the more time a decision takes. The formal church organizational chart includes the church board and also the other members of the church. How to Write a. Enter revenue figures (e. . The members of a nonprofit board focus on the high-level strategy, oversight, and accountability of the organization. These qualified charitable organizations. Nonprofit boards commonly structure board positions with three-year terms, and they allow board members to serve two terms consecutively. 1. You can treat your organizational chart like any other new project you work on. Or you could use an online template from websites like Lucidchart, Creately, or Gliffy to drag and drop elements and create a professional org chart. One way that board and staff plan for income and expenses in the future is by creating a budget. However, one thing that all nonprofit organizations have in common is a board of directors. The typical nonprofit organization structure is divided into three main functional areas: Company, Administration, and Programs. Endowments are commonly used by large institutions, such as universities and hospitals, but also may play a role in any charitable nonprofit’s financial management and/or revenue strategy. The Consensus Board Governance model works best for small corporations that don’t have major shareholders. Audit Committee. Example 3: Plant Protection Nonprofit Board Structure Chart Template. Strategies for management and governance based on this policy governance model look at the board's role as a trustee on behalf of its communities and the board's need to ensureAs a tax-exempt organization your nonprofit will be accountable to the people it serves, to its funders, the attorney general, and the general public. Net Assets: Equals the value of the nonprofit’s assets minus its. United Way Linkages Screens, trains and introduces committed professionals to nonprofits. “Under California law, a. Small Nonprofit Board Structure Chart 01 Feb 2023. Online networks and other organizations. The mission of a nonprofit may vary from organization to organization. g. Know your board. The grant management system administers the entire grant lifecycle, which includes organizing grant money, grant tracking, and processing grant applications while seeing them through to post-award and finally. The Consensus Model is appropriate for corporations without major shareholders. And if you have inherited subpar members, work behind the scenes to improve their performance. A Charity Organizational Chart shows the organizational structure for a charity. • Solid fiscal management processes are in place. 4. Read more about organization charts in our article on the topic. Your COA should align with the specific needs of the organization and reflect its unique financial activities. • The individuals on our team have the right competencies to be effective as executive leaders. Many nonprofit professionals do not do enough thinking about the relevance of their annual report narrative. Nonprofit executive compensation tops the current list of IRS hot button issues. ment structure, board members all have equal authority, adding to the ambi-guity under which a board functions. Non-profit organizations that expend less than $500,000 in a year in Federal awards are not required to have an A-133 audit for that year. Among other abuses, there are too many cases where someone comes in and takes checks from the middle of the checkbook. A nonprofit org chart illustrates the structure of a traditional NOP showing the hierarchy and relationship between the board of directors, the executive direction and various directors. This is the organization’s governing board, which provides strategic and financial oversight of the nonprofit’s operations. The executive director often oversees the heads of each department in a nonprofit, including marketing, fundraising, program development, and HR management. Trade or professional associations—501 (c) (6) Trade and professional associations can operate on a nonprofit basis for the benefit of their members. Ensure Structure Set up clear terms of engagement:. The structure of a nonprofit board, an executive board, or any other type depends on the organization’s bylaws, legal framework, and defined roles. After developing a. Click to see more details about each. The Board's Purpose. Meeting Minutes Template 1 (Google Docs) Meeting Minutes Template 2 (Google Docs) Meeting Minutes Templates (Microsoft Office) QuickBooks Online: Best customizable accounting software for Form 990 reporting. Now, they seem to struggle to maintain outward relevance in these bleak and uncertain times. Consensus Board Governance Model. A nonprofit organization gains 501 (c) (3) status by filing Form 1023 with the Internal Revenue Service. This checkist is not intended to give legal advice and before relying on any of the contents herein the nonprofit should consult with an attorney. They must implement their own guiding strategies. Pro Tips For Visually Clarifying Org Charts. These arrows and lines will help the members in identifying who to report, establish good communication, and track their workloads. Board elections culminate in the selection of new board members and officers, but where does the board election process actually begin? For a nonprofit organization with a traditional board structure, the answer should be easy – in the bylaws. The nonprofit lifecycle is the process by which organizations grow and decline through changes in systems and processes that support the organization’s existence. Training on the roles and responsibilities of a nonprofit board can be extremely useful for both new and old members. This is a decision you will have to make at your first meeting when you adopt your Bylaws. Structure – both of the board as a whole and of individual board meetings – is an important part of an efficient and successful nonprofit board. The top-down hierarchical map represents the conventional corporate structure. Step 3: Build your strategic plan. Committee structure examples in small businesses and nonprofit organizations typically include standing committees and ad hoc committees. Nonprofit organizations saw explosive growth in 2020 and 2021 thanks to a rise in charitable giving and donor retention. Board Orientation. Equity/Net Assets: 3000-3999. But to that, let's understand what a non-profit-making organization chart is and its value. A working board has operational responsibilities. Most businesses will also need to get a tax ID number and file for the appropriate licenses and permits. Add employees and volunteers. New perspectives may stem from best practices that encourage diversity of background, age, gender, ethnicity or other. They enjoy collaborating with interesting people who have the same interests and values. 501 (c) (1): Corporations Organized Under Act of Congress. A functional, top-down organizational chart reflects a traditional business structure. Committees can be a practical way to handle a task on the board’s agenda or provide counseling and advice. A working board has operational responsibilities. The general rule is that a parent corporation will not be held liable for the acts of its subsidiaries. It is relevant to present an organizational chart because it gives a quick, bird’s-eye view of the management structure of an NGO. , Washington, D. The Board is responsible for the governance of the non-profit, which implies final meta-level and long-term oversight and responsibility for finance, programs, and legal compliance. Two easy steps even very small nonprofits can take to strengthen internal controls are: (1) conduct a "surprise internal audit" - An unexpected examination of how cash and checks flow through the organization, and what vendors are receiving payments for, can deter fraudulent schemers; (2) Make sure that a second person, besides the designated. Instantly Download Small Non Profit Organizational Chart Template, Sample & Example in Microsoft Word (DOC), Apple Pages, Google Docs, PDF Format. 1. Since, the board of directors is responsible for the health and future of the non-profit organization, they create governing and financial policies. Nonprofit BOD - A BOD's primary function is governance. The most common type is the "board of directors" which oversees all activities and establishes the nonprofit’s mission, strategy, and goals. With all the rancor surrounding executive perks. Allows everyone to understand the chain of command. 3. Liabilities: What is owed by the nonprofit, including payables, accrued expenses, and deferred revenue. New board members bring their skills, talents and abilities to the board table. Identify appropriate candidates, conduct interviews.