The Desk Reference Library
A comprehensive archive of fiduciary training articles and boardroom guidance for directors who want to serve wisely and lead responsibly.
What Does a Governing Board Actually Do?
The three core jobs of the board: Strategy, Safety, and Audit. Move away from meddling or ornamenting and into active governance.
The 40-40-20 Rule for Board Meetings
Reclaim your board meetings. Learn how to allocate time to ensure 80% of your board meeting is spent on substantive deliberation rather than passive listening.
Do We Need to Second Every Motion?
Demystifying parliamentary procedure. Learn how informal voting rules work in small governing boards, and why a second is rarely required.
What Insurance Does a Governing Board Need?
Understanding D&O insurance and general liability. Why the corporate shield doesn't protect against gross negligence, and how to verify your coverage.
The Chain of Command in Organization Governance
The legal hierarchy of a corporation: Members, Directors, Officers, Staff, and Volunteers. Understanding where pastors and founders fit.
Fiduciary Duties: Care, Loyalty, and Obedience
The core legal obligations of every board director. What the law actually requires, and how the Business Judgment Rule protects you.
Starting an Organization: Fiscal Sponsorship vs. Starting Fresh
Before you spend thousands on legal fees, learn why fiscal sponsorship is the smartest incubator path for any charity under $100k in revenue.
Recruiting Five Unrelated Directors for a Strong Board
The single biggest indicator of organization success. Why starting with fewer than 5 unrelated board members is a recipe for rapid failure.
Writing an Effective Organization Business Plan
The seven essential sections of a organization business plan. How to clarify your resources and prepare for your IRS tax-exempt application.
How Governing Boards Should Review and Approve a Budget
The timeline and steps for reviewing a budget. Why the approved budget is a legal limitation on executive officers.
Keeping Clean Boardroom Minutes and Corporate Records
The legal purpose of minutes. Why recording too much detail is a major corporate risk, and how to draft clean, defensive minutes.
Form 990 and Executive Compensation Decisions
Understanding IRS Form 990 governance questions. Why executive salary decisions must be approved by disinterested directors using independent data.