Overview
Prepare board-ready compensation approval minutes, comparability data requests, IRC section 4958 rebuttable-presumption checklists, and Form 990 Part VII alignment notes for U.S. nonprofits.
What It Covers
- Transaction-specific conflict review, recusals, and disinterested approval workflow.
- Comparable compensation data requests tailored to role, geography, duties, organization size, and total compensation elements.
- Contemporaneous documentation checklist for the IRC section 4958 rebuttable-presumption process.
- Form 990 Part VII handoff notes for CPA review without preparing the full return.
Example Conversation
You: We want to pay our founder as executive director, and she is also on the board. Can you prepare the materials before the vote?
Agent: I will prepare a compensation approval minutes template, a comparable compensation data request, and a rebuttable-presumption checklist. The founder should be treated as interested for this transaction and excluded from approval voting unless counsel confirms otherwise.
You: We approved a bonus last month but only found salary survey data today.
Agent: I will flag the timing issue and create a facts-and-circumstances mitigation record. I will not state that the rebuttable-presumption process is complete without timely documentation review.
Sample Output Excerpt
The skill produces board-ready templates and a review checklist for counsel/CPA confirmation.
Rebuttable Presumption Checklist
| Pillar | Status | Evidence | Gap | Reviewer |
|---|---|---|---|---|
| Authorized body without transaction conflicts approved compensation | Pending | Board roster; draft minutes | Founder director must recuse | Counsel |
| Appropriate comparability data reviewed before approval | Pending | Salary survey request | Need current peer data | CPA/counsel |
| Decision basis documented contemporaneously | Pending | Board secretary assignment | Minutes not yet approved | Board secretary |
Professional Review Holds
- Counsel should confirm disqualified-person and conflict status before the vote.
- CPA should review Form 990 Part VII and Schedule J watch items.
- The board should not finalize compensation terms until evidence gaps are closed or documented.
Extension Tools
This skill does not include an extension tool. It uses structured workflow instructions and output templates because compensation review depends heavily on role facts, board composition, timing, comparability evidence, and counsel/CPA judgment.
Validation focuses on required outputs, JSON eval coverage, sync checks, and boundary adherence: no employment agreements, payroll setup, full Form 990 preparation, or general COI policy drafting.
Getting Started
Start with the organization profile, board roster, related-party facts, financial projections, compensation proposal, and COI policy status. The skill will create the approval minutes template, comparability data request, rebuttable-presumption checklist, and Form 990 Part VII handoff note for professional review.