Not-for-Profit Organizations Accounting Conference
Registration is Closed
Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.
From the Chair
Not-for-Profits face many unique challenges. They must learn how to operate efficiently and effectively, making the most of their limited resources. This FICPA annual conference offers financial professionals in this sector two full days of cutting-edge information and updates from experts in the field. It also offers the opportunity to meet and discuss with your peers your organization's successes and the obstacles you face. Sometimes the best advice comes from your colleagues. Please take a moment to review this great agenda. I'm sure you'll find many interesting and relevant topics.
We want you and your staff to take advantage of this great opportunity, so, we are offering a variety of discounts to support your participation - new attendees $100 off; young CPAs $150 off; and groups of 5 or more from the same organization 15% off. This year, our conference will be held in Tampa and simulcast. So, please, mark your calendars for this once per year event. See you in May!
This conference qualified for up to 17 hours or CPE Credit.
Can't Attend in Person?No need to miss a thing! Take part in the Not-for-Profit Organizations Conference Simulcast.
Conference Materials:Conference reference materials are distributed to registrants electronically in advance of the program. There will not be printed material available on site. This fully searchable PDF includes speaker presentations and is intended for electronic use only.
Thursday, May 23, 2019
The Balancing Act of Employer Responsibility: Legal Trepidations Along the Employee Life Cycle
Time: Thursday 8:10am - 9:00am Credits: 1 AA
Learn best practices of interaction with employees at each point along the employment journey. We'll explain WHY there is a greater risk of litigation and/or governmental fines and sanctions now more than ever before. Specific tactics will be shared for not only complying with regulations but also creating a harmonious workplace. Learn how to identify the various points of the employee life cycle and the litigation risk associated with each. Recognize employee "tells" that could result in litigation if not amended. Learn about self-audit processes and practices for exposure. Use the "secret sauce" to create and maintain an organization where risk in negligible.
FASB Update: What's Now? What's New? what's Next?
Time: Thursday 9:00am - 9:50am Credits: 1 AA
Learn the latest developments in GAAP affecting NFPs, other than what's covered in revenue recognition (session to follow). Explore implementation matters on some major recent standards, especially leases (Topic 842); the FASB's projects on collections and goodwill; and other noteworthy recent ASUs, ASUs now effective, and projects-in-process.
Revenue Recognition Updates: Impact on NFPs
Time: Thursday 10:05am - 10:55am Credits: 1 AA
Review the implications of FASB's new Topic 606 for NFPs with revenue-generating activities involving customers and the FASB's recent standard on Grants and Contracts (ASU 2018-08); What's new and different? Are there special considerations for particular revenue streams? How does the guidance in these areas intersect? How can your organization or clients go about implementing Topic 606 and ASU 2018-08 in a thoughtful, but efficient, manner? Discuss examples and helpful tips, FAQs and get your questions answered!
Tax Reform for Not-for-Profits Including State Sales Tax Nexus (Wayfair)
Time: Thursday 10:55am - 11:45am Credits: 1 TB
Learn how to identify tax law changes that will affect nonprofit organizations including executive compensation, unrelated business income tax, higher education endowment income and taxation of fringe benefits. Describe the changes that will affect employers including new tax credits, treatment of achievement awards, employee meals, tuition benefits, and the repeal of the Affordable Care Act's individual mandate. Discern how the Wayfair case will affect nonprofit organizations.
Breakout 1: Audit Update
Time: Thursday 12:40pm - 1:30pm Credits: 1 AA
According to the National Council of Nonprofits (2018), nonprofit executives need to be aware of changes in accounting standards issued by the FASB as those standards will play a significant role in how the nonprofit prepares its financial statements and how people view the nonprofit's financial health. Learn how the new standards impact the look and contents of financial statements. Explore how best to inform nonprofits on how to document donations, how boards should read financial statements and how to understand a nonprofit's cash flow.
Breakout 2: Diversification of Revenue Sources for Not-for-Profits
Time: Thursday 12:40pm - 1:30pm Credits: 1 TB
It is more important than ever for not-for-profit organizations to diversify their revenue streams as it becomes more challenging to grow, or even sustain, government funding, grant funding and contributions. Explore a few specific ways local organizations have diversified their income and learn how to support your organization with this business fundamental.
Breakout 3: Single Audit: What You Need to Know!
Time: Thursday 1:30pm - 2:20pm Credits: 1 AA
Let's discuss the results of recent peer reviews of single audits and what those results mean for you.
Breakout 4: Technology Tools to Power Your Organization
Time: Thursday 1:30pm - 2:20pm Credits: 1 TB
There are virtually unlimited options available when it comes to investing in technology tools to power your not-for-profit organization. They key is identifying the tools that will bring you the best ROI. This session will feature a round robin review of technology tools that you should put high on your shopping list.
Leases for NFPs
Time: Thursday 2:35pm - 3:25pm Credits: 1 AA
Explore the new leasing standard and its impact on the not-for-profit industry, as well as implementation challenges and takeaways.
Protecting (and Auditing) NFPs in Cyberspace
Time: Thursday 3:25pm - 4:15pm Credits: 1 AA
Not-for-profit organizations face a tough challenge defending themselves against attacks in cyberspace. How can we protect ourselves without the resources that other organizations have (who often fail themselves)? What should an internal audit team include in their review around this? Explore some of the tactics that NFPs can start using immediately to protect themselves, their employees, volunteers and customers. A lot of value can be gained from low-cost procedures, so let's get started!
NFP Fraud: Considerations and Best Practices for Effective Auditing
Time: Thursday 4:15pm - 5:05pm Credits: 1 AA
Fraud is a complex topic that affects audits and other work we do, especially in the not-for-profit space. This program will cover recent frauds and talk about what went wrong. We will then cover procedures and best practices you can implement to help address the risks involved.
Friday, May 24, 2019
Fund Raising Ideas for Not-for-Profit Entities
Time: Friday 8:10am - 9:00am Credits: 1 TB
Explore specific creative ideas that non-profit entities may or may not have thought about to raise money with a high return on time and investment. Some simple ideas take little time. Some actual events require significant planning. Some are just fun ways to put your board and volunteers to work for you.
What is FASB making me to do now?!? Lessons Learned in Telling the Financial Story
Time: Friday 9:00am - 9:50am Credits: 1 AA
Implementing ASU 2016-14 is an exercise about which much has been said and published. But, if a nonprofit only sees it as an "exercise", they miss the real value of change. Uncover the key elements of the required changes in the context of the opportunity they represent to tell an organization's mission story - past, present and future - in a way they may not have ever considered.
Adventures in Functional Expense Reporting
Time: Friday 10:05am - 10:55am Credits: 1 AA
ASU 2016-14 requires all nonprofits to present expenses by natural and functional classification. The standard doesn't prescribe a particular format, or even whether it should be a separate statement or simply a note of disclosure. Examine several different approaches and discuss which one might be the best complement to your organization's financial story telling.
Broad Perspectives on Risk Management for Not-for-Profits
Time: Friday 10:55am - 11:45am Credits: 1 AA
Explore fraud schemes and attacks commonly seen by not-for-profits that accept donations or process payments in the on-line and mobile channels. Focus will be on card testing, fraudster motivations, as well as methods and technologies for detecting and preventing fraud.
Breakout 5: Yellow Book Update
Time: Friday 12:40pm - 1:30pm Credits: 1 AA
Explore the 2018 Governmental Audit Standards, including why they were undertaken; what major changes were implemented generally and in financial audits; as well as continuing areas of concerns to auditors. Understand the importance of independence, findings and documentation.
Breakout 6: Becoming a Data-Driven NFP: Practical Advice for Making Better Decisions
Time: Friday 12:40pm - 1:30pm Credits: 1 TB
We've all heard the hype around becoming a "data-driven" organization. But how do you actually do that? Learn how to analyze, share and make better use of the member, donor and financial data you ALREADY have.
Breakout 7: Enhancing Attest Quality Through Peer Review: What are the Big Issues of the Day?
Time: Friday 1:30pm - 2:20pm Credits: 1 AA
Peer Review has been a major driver in the AICPA's quest to enhance audit and attest services quality as published in the AICPA white paper Enhancing Audit Quality Initiative. What has happened in the peer review process in that time? What are the major issues being found in peer review as a result? Explore the big issues of today in peer review including risk management and specific guidance as to how risk assessment problems will be treated for peer review, independence and documentation.
Breakout 8: Amy's Case: Internal Control Weakness in a NFP Organization
Time: Friday 1:30pm - 2:20pm Credits: 1 AA
This real-life case study will explore how Amy, a professor, grant recipient, wife, mother, friend and whistleblower, stumbled upon internal control weaknesses within her department that led to a $2.3 million fraud.
Managing Diversity and Unconscious Bias - Panel Discussion
Time: Friday 2:35pm - 4:15pm Credits: 2 TB
Our panel, through discussion and case studies, will explore the importance of understanding and managing diversity, inclusion and unconscious bias in the workplace.
- Learn the latest on revenue recognition
- Explore rating methodology and its impact
- Examine single audit efficiencies
- Recognize fraud within your organization
- Understand your fiduciary responsibilities
Jeffrey D Mechanick, CPA, CGMA
FASB Assistant Director-Nonpublic EntitiesFinancial Accounting Standards BoardJeff Mechanick is Assistant Director for Nonpublic Entities at the FASB. In that role, he provides strategic and technical oversight of all activities involving not-for-profit (NFP) organizations and private companies, chairs the FASB’s Not-for-Profit Advisory Committee, oversees support of the Private Company Council...Read more about Jeffrey D Mechanick here
John Higgins, CPA, CIPT
Strategic Technology AdvisorCPA Crossings, LLCJohn is the co-founder of CPA Crossings, LLC, established in 2001, which specializes in helping accounting, tax and financial professionals leverage technology to increase the quality and efficiency of their services. John delivers over 100 presentations annually on a wide range of accounting industry related technology topics including Blockchain, big...Read more about John Higgins here
Lynda Munion Dennis, CPA, PhD
LecturerUniversity of Central FloridaLynda M. Dennis, CPA, PhD received her PhD in Public Affairs and her Masters in Public Administration from the University of Central Florida and her under graduate degree in accounting and finance from the University of West Florida. She is a Florida CPA and Certified Government Finance Officer. Lynda is a full-time Associate Instructor in the Kenneth Dixon...Read more about Lynda Munion Dennis here
Paul N Brown, CPA, CGMA
Director of Technical ServicesFlorida Institute of Certified Public AccountantsPaul Brown joined the FICPA in November 1992 and is the Director of Technical Services for the Florida Institute of CPAs (FICPA). One of Paul’s main duties is to serve as the technical reviewer in Florida for the American Institute of Certified Public Accountants (AICPA) Peer Review Program. The program administers...Read more about Paul N Brown here
Amy Joy Mierzejewski, CISA,CPA
Senior ManagerAssurance ServicesAmy joined Gregory, Sharer and Stuart (GSS) in 2005. Amy's responsibilities also include performance and supervision of audit and review engagements and information systems reviews. Amy focuses primarily on audits of not-for-profit entities and various nonpublic commercial entities.She has been involved in financial statement preparation under both FASB and GASB...Read more about Amy Joy Mierzejewski here
Assistant Professor of AccountingSaint Leo UniversityC’Lamt Ho is an assistant professor of accounting at Saint Leo University-Tampa Education Center. He obtained his doctorate degree in accounting and Advanced Graduate Business Certificate (International Business) at Argosy University-Sarasota Campus. He has more than 13 years of teaching experience in business and accounting in higher education...Read more about C'Lamt Ho here
Laurence Richard Brown, CPA, CIA, CGMA
Managing PartnerL. Brown and Company, PALarry is an instructor of accounting at Florida Atlantic University and Managing Partner for L. Brown and Company, P.A. He teaches accounting subjects at Florida Atlantic University and is the CPA Advisor for the College of Business, School of Accounting. His firm provides auditing, accounting, and tax services to Not-for-Profit entities in the Tri-County of...Read more about Laurence Richard Brown here
Amy Kosma Chapman, MBA, CPA, CFE
Tax PrincipalCliftonLarsonAllen LLPAmy is a Principal in the Orlando office. She has over 20 years of experience of providing tax and consulting services to clients of varying sizes with a primary focus on nonprofit entities. Amy serves as one of the Southeast regional leaders of the firm’s nonprofit tax group. She also services certain secondary industries including for-profit entities and...Read more about Amy Kosma Chapman here
Thomas Gabriel Santomaggio, CPA, JD
Director, State and Local TaxCliftonLarsonAllen LLPThomas is a Director in the State and Local Tax practice in the East Region responsible for advising clients on a variety of SALT matters. He has spent significant time working with companies to assist them in understanding how their business is affected by the various state and local taxes, with an emphasis on indirect taxes. His client base...Read more about Thomas Gabriel Santomaggio here
Eugene William Moore
CEOPENSERVCO, Inc.A 1977 Graduate of The University of Florida, Bill has spent his entire career in the field of Employee Benefits.Mr. Moore’s Administration firm was purchased in 1988 by Dun & Bradstreet, where he built a firm of 20 employees to 750 employees. He was instrumental in purchasing the company back in 1998 and Sold it to First Data Corporation Shortly after in 1999.Bill founded...Read more about Eugene William Moore here
Bradford L Hale, CPA
Managing DirectorCBIZ MHM, LLCBrad began his career in public accounting with Deloitte and most recently served as the Director of Accounting and Risk Management for Bloomin’ Brands Inc., where he was an integral part of completing their IPO. He focuses on building MHM’s attest footprint through relationships with companies facing complex technical accounting matters and growing the Accounting...Read more about Bradford L Hale here
Amy Kern, MBARead more about Amy Kern here
Maria Das Gracas Porto-DuarteRead more about Maria Das Gracas Porto-Duarte here
Marvalene M King, MBA
Adjunct FacultySaint Leo UniversityLike you, internal controls and process improvement expert Marvalene King has seen the need for businesses to strengthen internal controls and evaluate processes for optimization to achieve business objectives. Does management review accounts? Is access to the accounting system restricted? Are internal controls prioritized? Are there inefficiencies hindering...Read more about Marvalene M King here
Senior ConsultantThe Krizner GroupWith many years of senior-level human resources experience in the private sector environment, Joyce Chastain brings practical know-how to each engagement. As a human resources consultant with The Krizner Group, she specializes in talent development, employee relations, internal investigations, employment law compliance, and affirmative action plans. She is a...Read more about Joyce Chastain here
Monica Moyer, MBA, CIA, CFE, CRMA, CCEP, CICA
Director of Internal Audit and Advisory ServiceSaint Leo UniversityMonica holds a bachelor of fine arts in Public Relations from Wayne State University, a bachelor of science in Accounting from Cleary University, and a master in Business Administration from Saint Leo University. Monica has over 20 years of both internal audit and accounting/finance experience in the industries of higher education...Read more about Monica Moyer here
Kenneth C Euwema
Vice President - ControllerUnited Way WorldwideKen joined United Way Worldwide in November of 2003 and currently serves as the Vice President - Controller. Among his duties are responsibility for oversight of UWW's accounting and financial reporting, organizational risk management, establishment of member financial accountability standards and member compliance with those standards.He has served...Read more about Kenneth C Euwema here
Debra E Thrower
InstructorSaint Leo UniversityDebra E. Thrower is an Instructor of Undergraduate Social Work in the College of Education and Social Services. She has been an adjunct since 2011, prior to joining Saint Leo University community as a full-time faculty in 2017. She is pursuing a Ph.D. in Social Work with a concentration in Administration at Walden University. She is a Registered Clinical Social...Read more about Debra E Thrower here
Senior Risk Management ConsultantThe Fraud PracticeJustin McDonald is a Senior Risk Management Consultant with The Fraud Practice where he conducts data and business analysis for merchants, payment and risk vendors as well as private equity clients with business interests in the Card Not Present channel. Beyond consulting directly with clients, Mr. McDonald has led the data analysis and technical...Read more about Justin McDonald here
Brad Caruso, CPA, CFE
PartnerWithumSmith+Brown, PCBrad Caruso, CPA, CFE is a Partner with WithumSmith+Brown, PC (Withum), a top 30 ranked public accounting firm specializing in providing audit, tax and advisory services to over a dozen major industry sectors across the country and around the globe. He has over 12 years of experience in providing auditing tax, and advisory services to the not-for-profit industry. Brad...Read more about Brad Caruso here
Elizabeth Hennig, MBA, SHRM-CP, PHR
Chief Financial Officer and Senior Vice PresidentLowry Park Zoological SocietyElizabeth Hennig is Chief Financial Officer and SVP Finance, Planning, and Strategic Initiatives of ZooTampa at Lowry Park. The Zoo is operated by the Lowry Park Zoological Society, a 501(c)(3) organization committed to excellence in family fun, education, and conservation. Over the last eighteen years, Elizabeth has...Read more about Elizabeth Hennig here
Managing PartnerOnDefendBen Finke has over 15 years of experience in enterprise scale security programs. Ben has spent his career in multiple leadership roles in information security, including running a security practice for a managed services provider. In this role, Ben provided security consulting and day-to-day network defensive operations for a dozens of organizations, from Fortune 500...Read more about Ben Finke here
FounderCulture Shock Consultant and Therapy Services, LLCDr. Angela Floyd is an educator, consultant, clinician, presenter, and the founder of Culture Shock Consultant and Therapy Services, LLC. Her training and expertise in both Counseling Psychology and Clinical Social Work has contributed to her wealth of knowledge and compassion for mental health stability and establishing and maintaining...Read more about Angela Floyd here
Mark NashRead more about Mark Nash here
Lead Consultant and Power BI ExpertWithumSmith+BrownKatie Coriell is a Lead Consultant and Power BI expert at Withum. While she is relatively new with Microsoft Power BI, she has been making big splashes with her work at AccuWeather, and having Microsoft Mechanics use her work at Microsoft Ignite 2017. She attended undergrad at Syracuse University and the University of Maryland College Park...Read more about Katie Coriell here
- Single Audit
- Fiduciary Responsibilities
- Peer Review
- FASB Updates
- Data Security
- Rating Methodology
- Revenue Recognition
Event PromotionsFirst Time Attendees
* NEWNPC19 promo code offer valid for first-time attendees, applies to in-person or simulcast registration and does not apply to non-member fees. Discount cannot be combined with other offers or applied to prior purchases/registrations.
Young CPA Attendees
*YCPANPC19 promo code and save $150. Offer for CPAs 35 and under, applies to in-person or simulcast registration and does not apply to non-member fees. Discount cannot be combined with other offers or applied to prior purchases/registrations.