Management Review


An ESCCO Management Review provides a comprehensive, independent, examination of a nonprofit organization.  It is designed to make actionable recommendations to improve the overall effectiveness of the organization.

A Management Review team may include the following areas with the depth of coverage in each area depending upon the needs of the organization:

Organizational Governance

  • Review of board meeting minutes for the past six months (or longer if needed).
  • Review of board and organizational policies.
  • Review of the bylaws.
  • Conduct interviews with Board Members (a sample) to gain their perspective.
  • Conduct interviews with the Executive Director and other key staff individuals.
  • Review list of Board and/or Advisory Board members.


  • Review current operating statements and balance sheets.
  • Review audit reports and auditor’s management letter for the past three years
  • Review auditor’s letter on significant transactions or disagreements.
  • Interview board Finance Committee Chairperson.
  • Review latest form 990 filing and tax payment information.
  • Financial policy manual
  • Bonding and liability insurance


  • Review Mission and Vision statements for an understanding of the organizations objectives.
  • Interview each program director to gain perspective.
  • Review each program to determine if it meets mission criteria.
  • Review outcome measurements for each program to determine their effectiveness.
  • Determine possible benchmarking programs against other similar organizations.

Human Resources

  • Review organization chart and job descriptions.
  • Review practices with respect to performance reviews, succession planning, rewards/retention.
  • Review volunteer job descriptions, recruiting, vetting, scheduling, recognition and management.
  • Review documentation with respect to safety practices, incidents, culture

Marketing/Public Awareness:

  • Review organization’s identification of key audiences.
    • For service
    • For volunteers
    • For funding
    • Review message content and delivery vehicles
  • Determine metrics for measuring success
  • Web site review