Nonprofit Self-Assessment Tool


The Nonprofit Self-Assessment Tool (NOPSAT) is an e-instrument designed by the Nigeria Network of NGOs to assist nonprofits to evaluate themselves by assessing their organisations, to view their performance, identify gaps and instigate positive change. Organisations will be evaluated based on honest responses to indicators intended to measure their governance strategy and structure, human resources and administration, programme management, monitoring and reporting along with its financial management and sustainability. Ultimately, the outcome of the check will provide an opportunity for Nonprofits to strengthen their organisation, put sustainable systems in place and seek capacity development where lacking, in line with global best practices and in adherence to laws that regulate nonprofit activities in the country.

E: Indicators with an "E" are essential or minimum standard requirements to the operations of all non-profit organizations. They are a “must have” for nonprofits. Organizations which do not meet the requirements of these indicators could place their organisation at risk.

R: An "R" rating signifies that these indicators are recommended as standard practice for effective non-profit operations.

A: Additional indicators which organizations can implement to enhance and strengthen their management operations and activities are rated with an "A".

Note on Checklist Responses: Organizations can respond in one of three ways to each indicator used:

1. Indicator Met - All indicators marked as "IM” demonstrate that the organization has fulfilled as essential management need. However, the organization should review these indicators in the future to be sure that their management remains healthy in view of the many internal and external changes which constantly occur in all organizations.

2. Indicator Needs more Work - An indicator that is marked as "INW" implies that work has been done towards achieving this goal. The organization is aware of the need for this indicator and is working towards attaining it.

3. Indicator Not Met - Indicators marked as "INM" can mean several things, including - the indicator is not applicable to the management operations of this organization - the organization is not sure of the need to meet the requirements of this indicator - the organization has not met, nor is working on this indicator presently, but may address it in the future.

Register here to conduct a self-assessment of your organization



Step 1: Governance, strategy and structure

Note: Indicators: E=essential; R=recommendation; A=additional to strengthe organizational activities
(E) An independent board/committee (or some other system) supervises management and takes responsibility for all actions of the NGO. This system is governed by a documented constitution/by-law.


(E) The board has voluntary (unpaid) members with limited terms of office (e.g. only appointed for 2 years).


(E) At least 70% of board members meet every 3 months.


(A) Board members fundraise for the NGO and can provide legal, medical and management advice.


(E) The NGO has a written and costed strategic plan that has been revised within the last 3years.


(E) Board members, staff and volunteers all know the strategic values, vision and mission of the organisation.


(E) All annual workplans and budgets are developed in line with the strategic plan.


(E) The NGO has a documented organisational structure (organogram).


(E) Management delegate tasks and share information with everyone through regular meetings and do not try to do everything by themselves.



Step 2: Regulatory Compliance

Note: Indicators: E=essential; R=recommendation; A=additional to strengthen organizational activities.

Note: Indicators: E=essential; R=recommendation; A=additional to strengthe organizational activities.

(E) The NGO is properly registered according to local regulations.


Your organisation is registered with the State Internal Revenue Service (SIRS).


Your organisation and all staff have a Tax Payer Identification Number (TIN).


Your organisation file expected tax returns on or before the due dates with the Federal Inland Revenue Service.


Your executive director pays Personal Income Tax (PIT) asides his/her normal PAYE.


Your organisation deducts applicable taxes such as Pay-As-You-Earn (PAYE), Withholding Tax (WHT) and Value Added Tax (VAT) on vatable goods and services.


Your organisation files nil report on VAT.


Your organisation process Tax Clearance Certificate (TCC) for staff.


Your organisation complies with Money Laundering requirements on currency transactions exceeding 10 million naira.


Your organisation complies with Money Laundering requirement on Cash-Based Transactions Reports (CBTR).


Your organisation files monthly NIL report in the absence of funds.


Your organisation files an annual return with the Corporate Affairs Commission.


Your organisation submits a bi-annual statement of affairs with the CAC.


Your organisation keeps a daily record of all day-to-day transactions.



Step 3: Human Resources and Administration

Note: Indicators: E=essential; R=recommendation; A=additional to strengthen organizational activities.

Note: Indicators: E=essential; R=recommendation; A=additional to strengthe organizational activities.

(E) It is clear who is responsible for administration works, such as paperwork, office maintenance, transport, paying suppliers, organising events and workshops.


(E)The procedures for administrative tasks are understood by everyone and always followed.


(E) All administrative procedures are documented in a manual.


(R) There is a policy for recruitment, including how; (a) Positions are filled (internally and externally) (b) People are interviewed (c) Job offers are made. This policy is documented.


(E) There is a policy on salaries and promotions, including how: (a) Salaries are structured (b) Pay rises are given (c) Promotions are made. This Policy is documented.


(E) All Jobs descriptions are: (a) Clearly defined (b) Documented (c)Regularly reviewed.


(E)There are clear procedure for how: (a) The work of staff is evaluated (b) Feedback is given. These procedures are documented.


(E) There are clear procedures for how: (a) Staff are disciplined (b) Staff make grievances against the NGO. These procedures are documented.


(E) There are clear procedures for how volunteers are managed, including: (a) Recruitment & induction (b) Training (c) Payment of incentives/stipends. These procedures are all documented.


(E) There is a clear policy for training and development, including: (a) Identifying training needs of staff (b) Providing for study leave if possible (c) Providing financial support if possible. This policy is documented.



Step 4: Programme Management, Monitoring, Evaluated & Reporting

Note: Indicators: E=essential; R=recommendation; A=additional to strengthe organizational activities

Note: Indicators: E=essential; R=recommendation; A=additional to strengthe organizational activities

(E) All projects follow all stages of the project cycle: (a) Needs assessment (b) Project design & indicator (c) Project planning & budgeting development (c) Regular monitoring (d) Evaluation of projects and outcomes (e) Re-planning of projects based on evaluation outcomes.


(E)All stages of the project cycle are done in consultation with all stakeholders, including all project staff and members from the community.


(E) Projects and programme are developed in line with the strategic mission, goals and objectives of the organization.


(E) Indicators have been identified for each objective/goal. All objectives are SMART (Specific, Measureable, Achieveable, Relevants, Time-based.)


(E) All projects have documented workplans, these are reviewed against expenditure and updated between staff and management at least every 3 months.


(E) All projects have documented budgets. These are reviewed against expenditure and updated between staff and management at least every3 months.


(E) The NGO has a Monitoring and Evaluation system: (a) Projects staff collect and submit accurate monitoring data on time. (b) Collected data is summarised, analysed and procedure in reports at least every 3 months. (c) Monitoring reports are used by projects staff and managers to review and update workplans at least every 3 months. The M & E system is clearly documented and functions fully.


(R) All necessary project reports are completed and sent to donors on time.


(R) The NGO completes evaluation reports at the end of every project and distributes these to relevant audiences including management, the board and donors.


(E) Project reports are compared to financial expenditure reports to ensure activity matches with expenditure.


(R) Project team all meet (or communicate) at least once a week to review and co-ordinate work.


Step 5: Financial Management & Sustainability

Note: Indicators: E=essential; R=recommendation; A=additional to strengthe organizational activities

Note: Indicators: E=essential; R=recommendation; A=additional to strengthe organizational activities

(E) All financial transactions are recorded with relevant receipts and supporting documentation.


(E)All staff clearly understand the procedures for how: (a) Income is received and accounted for (b) Money is held in bank accounts (c) Staff purchase goods (d) Staff are paid salaries. All these financial policies and procedures are documented in a manual.


(R) Project staff plan and budget for their own projects themselves.


(E) Management prepare an overall budget for the organisation as part of the annual planning process.


(E) Systems are in place to prevent fraud, such as: (a) Two signature required for every cheque (b) Regular audits of stock/inventory (c)Strict procedures for purchase of goods/services.


(E) All expenditure is accounted for under different account categories and different donor's funds.


(E)Management compare expenditure against budgets for projects and overheads at least every 3 months and investigate any variances with staff.


(E) An external audit is conducted at least every 18 months and includes a review of management practices. Recommendations made in audits are implemented.


(A) The main funding source (donor) of the NGO provides no more than 65% of the NGOs total funds. The NGO has developed many different sources of income including the local community.


(E) The NGO has the capacity to develop successful proposals and wins over 50% of the bids it applies for.


(R) The NGO tries to ensure its programmes and services will be sustained by the community when its funding runs out.