Category: COVID-19 Updates

< Back to Thought Leadership

HEALS Act vs. HEROES Act: Our Comparison

On July 27th, Senate Republicans introduced their version of an additional round of economic stimulus and coronavirus response in the form of the Health, Economic Assistance, Liability Protection and Schools […]

Read More

CMS has ended the waiver of Staffing Data

Effective Immediately: the CMS has made updates to the Nursing Home Compare Website and Five Star Quality Rating System. Under the COVID-19 Emergency Declaration Blanket waiver, CMS waived the requirements […]

Read More

Use of Donor-Restricted Funds in a Crisis

Can my not-for-profit use donor-restricted funds for operating expenses during this COVID-19 crisis? As a general matter, not-for-profits cannot use donor-restricted funds for other expenses. If funds have been restricted […]

Read More

Headshot of Kurt Beier, the new Managing Partner at Blue & Co., LLC

Blue & Co. Elects Kurt Beier as Next Managing Director

Beier to succeed Brad Shaw effective January 1, 2027, following a planned two-year succession process. CARMEL, Ind. (October 6, 2026) – Blue & Co., LLC, a top-60 accounting and advisory […]

Learn More
quality of earnings

Why a Quality of Earnings Report Matters Before You Buy

By Jonah Gjertson, CVA, Senior Consultant at Blue & Co. Buying a business is a complicated process with material financial implications each step of the way. There are many decisions […]

Learn More

6 Considerations for Navigating Restricted Fund Changes in Not-for-Profit Organizations

By Caroline Paulus, CPA, Manager and Beth Anne Akers, CPA, Manager at Blue & Co. When circumstances shift and a not-for-profit needs to repurpose restricted funding, balancing donor intent with […]

Learn More