Board
Meetings, minutes, conflicts and the governance record the return asks about.
Form 990 asks directly whether you have a conflict of interest policy, whether it is monitored, and how compensation is set. Those answers should come from records rather than from memory.
Each meeting holds attendance, materials, resolutions and approvals. Written consents are held the same way.
Where everything sits
How to work this page
A resolution passed without quorum is not a resolution. Your bylaws set the number.
Annually and at any meeting where a conflict arises. The recusal is part of the minute.
Comparability data, an independent body deciding, and contemporaneous documentation. All three are needed for the rebuttable presumption.
Draft minutes are not the record. The approved version is, and the approval date belongs with it.
On a phone
Every figure from the desktop appears here, stacked rather than reduced. Tables scroll inside themselves so the page never moves sideways, and figures keep their separators and their alignment at every width.
Questions people actually ask
Your bylaws say. Most set a minimum and many organisations quietly fall below it, which shows up when somebody reads the bylaws.
Following the three step process on compensation shifts the burden onto the agency to prove it unreasonable. Skipping it leaves the burden on you.