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Thought Leadership

When it comes to thought leadership and staying informed, we’ve got you covered. See below for recent articles, webinars, and downloadable resources available.

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Tax Exemption is a Privilege and Not a Right – Part Three

By: Shawn P. Williams, CPA, Audit Senior Manager Note: This article concludes a three-part series discussing issues that may jeopardize an organization’s tax exempt status. Part one provided an overall discussion […]

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Don’t Jeopardize Your Tax Exempt Status This Election Season – Part Two

By: Bob Moreland, CPA, Manager Note: This article is part two of a three-part series discussing issues that may jeopardize an organization’s tax exempt status. Part one provided an overall discussion […]

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Jeopardizing Tax Exempt Status – Part One

By: Chad Robinson, CPA, Senior Accountant Note: This article begins a three-part series discussing issues that may jeopardize an organization’s tax exempt status. Part one will provide an overall discussion […]

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Not-For-Profits and Capital Expenditures

Not-For-Profits and Capital Expenditures

At what point should a not-for-profit consider investing in a capital expenditure? A capital expenditure can be described as acquiring, repairing, or upgrading a physical asset such as land, a […]

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When to Recognize a Promise to Give as Revenue

By: Stephen Clements, CPA, Senior Manager For most nonprofit organizations, revenues result from either program revenues, for example, when services are performed to earn revenue, or contribution revenues, such as […]

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Small Business Health Care Tax Credit Applies to Not-for-Profits

By: Rick Shields, CPA, CFE, Director The Patient Protection and Affordable Care Act was signed into law in 2010. Various provisions became effective in 2010 and 2011, and more will […]

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Single Audit and the Data Collection Form

By: Wes Omohundro, CPA, MBA, Manager Non-federal entities (including nonprofit organizations) that expend $500,000 or more per year in federal awards are required to perform a Single Audit. This is […]

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Acceptance of Donor's Investment Manager | Woman fanning out money

Acceptance of Donor’s Investment Manager

By Mike Gricius, CPA – Manager Not-for-profit organizations are starting to field more requests from donors to use the investment firm of their choice to manage assets contributed rather than using […]

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Importance of a Fraud Risk Assessment

By: Steve Ritzer, CPA, CFE, Manager A fraud risk assessment is vital because it allows a company to analyze each of its business processes for the associated risks. A company’s […]

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Webinars

endowment fund

Establishing Comprehensive Endowment Policies

By Doug Hasler, CPA, Director at Blue & Co. Whether your organization is considering soliciting donor-restricted permanent endowment contributions as part of a new capital campaign or you already have […]

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Establishing Comprehensive Endowment Policies

By Doug Hasler, CPA, Director at Blue & Co. In the first part of our series on establishing comprehensive endowment policies, we covered endowment creation and investment policy considerations. If […]

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payment re-direct and business email compromise

Payment Re-Direct and Business Email Compromise Fraud Schemes

By Luke Pierce, CPA, Manager, at Blue & Co. What is a payment re-direct and business email compromise scheme? A payment re-direct and business email compromise scheme is when a […]

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segregation of duties chart

What is Segregation of Duties and Why Is It Important to Not-for-Profit Organizations?

By Greg Jackson, CPA, Principal, at Blue & Co. What is Segregation of Duties? According to the American Institute of Certified Public Accountants, segregation of duties is a basic building […]

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succession planning

Succession Planning for Not-For-Profits: Preparing for the Expected and Unexpected

By Jason Terwilliger, CPA, CIA, Senior Manager, at Blue & Co. The uncertain times in which we find ourselves often requires us to be more agile and expectant than usual […]

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single audit threshold

The Evolution and Impact of the Single Audit Threshold in 2024

By Claudia Valarezo Guerrero, MAccy, Senior Accountant at Blue & Co. As organizations navigate evolving financial regulations, staying informed about changes is crucial for compliance and operational efficiency. A Single […]

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