Board-approved Conflict of Interest Policy is current and followed.

Annual conflict-of-interest disclosure forms are completed by directors, officers, and key staff.

List of "disqualified persons" is current (board, officers, major donors, related parties, and affiliated entities).

Transactions with disqualified persons are reviewed and approved without conflicted individuals present.

Executive compensation is reviewed and approved under a documented process.

Written policies for compensation, whistleblower, travel, and reimbursements are up to date and followed in practice.

Written internal control procedures (cash handling, approvals, disbursements) are current and followed.

Cash receipts are recorded promptly and deposited in a timely manner.

Only authorized, documented disbursements are made.

Restricted funds are tracked separately and used according to donor or grantor restrictions.

Bank statements are reconciled monthly by staff independent of cash handling where possible.

Budget-to-actual reports are reviewed regularly by management and/or the board.

Financial projections are updated at least monthly to anticipate cash needs and sustainability.

Programs and activities are reviewed for exposure to unrelated business income tax, lobbying limits, private benefit, and donor documentation rules.

IT systems and data security are reviewed annually (backups, access, updates, and cybersecurity risks).

Payroll provider or internal process ensures timely tax deposits and filings.

W-4, I-9, and onboarding documentation are complete and securely stored for all employees.

Employee handbook includes required California policies (at-will employment, paid sick leave, anti-harassment, anti-discrimination, complaint procedures).

Worker classification (employee vs. independent contractor) is accurate under federal and California law.

Exempt vs. non-exempt classification is correct and overtime is paid where required.

Workers' compensation insurance is active and compliant with California standards.

Time tracking supports wage-and-hour compliance, grant allocations, and lobbying limits.

A filing calendar tracks all due dates: IRS, California Franchise Tax Board, Attorney General/Registry of Charitable Trusts, payroll, and 1099s.

Form 990 (or 990-EZ/990-N, as applicable) and California RRF-1 are filed accurately and on time.

The board or an appropriate committee reviews the Form 990 before it is filed.

If an audit or review is required or elected, the auditor is independent and has a clean peer review; management letter comments are addressed.

Audit partner or firm rotation is considered periodically (often every 5--7 years as a best practice).

Compliance with OMB Uniform Guidance is monitored and documented.

Grant-funded staff maintain accurate timekeeping and allocations for payroll charges.

Indirect cost rate documentation is prepared and retained where applicable.

Subrecipient monitoring is performed and documented when funds are passed through to other organizations.

Required financial and performance reports (such as SF-425 Federal Financial Reports) are filed on time.

A Single Audit is completed when federal expenditures meet or exceed the applicable threshold (currently $750,000).

New and existing board members receive orientation and periodic fiduciary duty training.

A corporate record book (physical or digital) includes Articles, Bylaws, minutes, resolutions, policies, and IRS/state determination letters.

Bylaws are reviewed at least every 2--3 years or when there are significant changes in programs, structure, or law.

A current list of directors, officers, and disqualified persons is maintained with term dates and contact information.

Board-approved ethics and document retention/destruction policies are current and followed.

Insurance coverage (D&O, general liability, property, employment practices, and any specialty coverage) is reviewed annually.

The board has adopted an operating reserves policy; reserve levels are reviewed regularly.

Volunteers sign agreements that include appropriate waivers or releases of liability.

Photo and media releases are obtained for individuals featured in marketing, social media, and website materials.

Trademarks, logos, and other intellectual property are registered where appropriate; renewal deadlines are tracked.

Domain names and social handles that use or resemble the organization's name are secured; monitoring is in place for impersonation or fake sites.

Website privacy policy and terms of use are up to date and reflect actual data practices.

Legal counsel familiar with nonprofit law reviews significant new programs, contracts, and partnerships.