Best Practices

SWG & Members’ Expertise

Previous Recommend-

ations

Legal Requirements

NAMI Values & Priorities

NAMISTANDARDS

IRS 990 requirements• Small tax-exempt organizations whose gross receipts are

normally $25,000 or less may be required to electronically submit Form 990-N, also known as the e-Postcard.

• The Pension Protection Act of 2006 added this filing requirement to ensure that the IRS and potential donors have current information about your organization.

• The first e-Postcards are due in 2008 for tax years ending on or after December 31, 2007. The e-Postcard is due every year by the 15th day of the 5th month after the close of your tax year.

• http://www.irs.gov/charities/article/0,,id=96103,00.html

They’ll Be Looking For…• Record Keeping & Document Retention: minutes, policies,

procedures.• Board review of 990 prior to filing.• Disclosure of any current compensation, benefits, or loans

paid on behalf of any officer, director, trustee, or key employee who ever served in that capacity with your organization.

• Knowledge and disclosure of any current officers, directors, trustees, and key employees have any family or business relationship with each other.

• Adoption of whistleblower and conflict-of-interest policies.• Transparency.

Implications for…

• Financial practices

• Governance structures• Business practices• Interaction with other non-profits• Record keeping

Your Turn: Whistle While You Work?

• How many of you joined NAMI just so you could do administrative work?

• How many of you came into NAMI expecting there to be some guidelines for how to do this stuff?

• What did you find most useful?• What couldn’t you believe we didn’t have lined

up for you?

Best Practices

SWG & Members’ Expertise

Previous Recommend-

ations

Legal Requirements

NAMI Values & Priorities

NAMISTANDARDS

NAMISTANDARDS

"It is not necessary to change. Survival is not mandatory.”

~ W. Edwards Deming

Your Turn: Ch-Ch-Change!

• What do we value and don’t want to lose?

While maintaining our values…• What change(s) would make us a more

effective organization?• What old habits do we need to shed?• What new habits do we need to develop?

What to Expect

• Culture of mutual accountability• Clarity of roles & responsibilities

• Some degree of standardization in membership…dues…bylaws…etc.

• Process for periodic “re-chartering”

• Greatness!

Homework

1. Visit NAMILand and CLD; attend Leadership Institute sessions here in Orlando.

2. Subscribe to Friday Facts and update your contact information online.

3. Complete the online surveys.4. Keep thinking – and send us your thoughts via

Governance@nami.org5. Check up on us.6. Support change.