The Board’s role in reviewing form 990, the checklist
https://boardsource.org/wp-content/uploads/2023/04/990-Checklist.pdf?hsCtaTracking=9ae6f5f1-e1f5-4a86-a8d7-62cc92dbed39%7Cbd0a1c1f-828e-4ea7-b1a8-345b9d4ae380
Your IRS form 990 questions answered
https://blueavocado.org/finance/your-irs-form-990-questions-answered/