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Filing your Form 990 is one requirement. Being ready for it starts long before the return is due. December is a good time to ask a question that has nothing to do with holiday events or next year's fundraising calendar: Does the paperwork behind our nonprofit still match the organization we actually operated this year? A lot can change in twelve months. Board members leave. New officers step in. Programs expand. Contractors get hired. Donations come in. Policies sit untouched