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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June 07, 2017
Intermediate sanctions legislation was passed in 1996; however, in recent years, the Internal Revenue Service (IRS) has renewed its focus on enforcement of the private inurement rule as it relates […]
September 30, 2016
By Annmarie Novotney Exempt organizations often have a focus on events or fundraisers from which to generate additional funds to promote their missions. Frequently, games of chance like bingo, pull […]
September 12, 2016
Data breaches can occur in any organization, and not-for-profits (NFPs) are not immune. Oftentimes NFPs can be at risk because their systems are not up-to-date or are simplistic in nature. […]
September 12, 2016
Tax-exempt organizations are different from non-exempt organizations in many ways; one of which is their annual returns and exemption forms are required to be made available to the public. The […]
September 07, 2016
Certain transactions can be considered automatic issues for an organization if conducted with an interested person. Transactions providing an economic benefit that exceeds the value of considerations given are known […]
August 20, 2016
On August 18, 2016, the Financial Accounting Standards Board (FASB) issued an Accounting Standards Update (ASU) No. 2016-14 Presentation of Financial Statements of Not-for-Profit Entities that simplifies and improves how […]
July 27, 2016
Payroll compliance may not seem like a concerning issue to your organization. You have hired an outside payroll provider. That provider diligently pays employees every two weeks, remits payroll taxes, […]
October 04, 2013
By: Shawn Williams, CPA, FHFMA, Audit Senior Manager As a current board member for several not-for-profit organizations, my fellow board members and executives seek my advice when reviewing and dissecting […]
June 27, 2013
By: Annmarie Novotney, CPA, Senior Accountant In an age of social media, online fundraising, and increased volume of organizations in the market, nonprofit entities in the United States are fighting […]
December 06, 2012
By: Marcus Frank, CPA, Senior Accountant Not-for-profit organizations often find themselves short on adequate resources to implement the ideal internal control environment, especially regarding segregation of duties. Adequate segregation of […]
November 01, 2012
By: Ashley Jones, CPA , Senior Accountant Many businesses, including not-for-profits, are taking advantage of social media to promote marketing and solicit donations. Social media has proven to be an […]
July 19, 2012
Organizations that qualify for tax exemption in section 501(c)(3) are considered private foundations unless they fall under one of the categories specifically excluded from the definition of private foundation in […]
June 21, 2012
By Mike Gricius, CPA – Manager Should your organization offer gaming as a means of raising additional funds? Several charitable organizations are actively using raffles and other gaming activities as a fundraising […]
May 17, 2012
By: Ashley Jones, Staff Accountant When creating a marketing strategy, not-for-profits (NFPs) need to identify their target audience for soliciting donations. “The 2011 Study of High Net Worth Women’s Philanthropy […]
April 12, 2012
By Greg Heitkamp, CPA – Senior Accountant Management team members of not-for-profit organizations are frequently asked questions such as the following: Are we meeting our budget? Do we have enough cash? What is […]
Webinars
September 30, 2025
By Luke Pierce, CPA, Audit Manager at Blue & Co. Sector Growth and Financial Strength Over the past decade, the nonprofit sector has experienced exponential growth in the United States. […]
September 17, 2025
By Mike Gricius, Senior Manager When it comes to supporting your mission, charitable gift annuities (CGAs) can be an appealing option for both nonprofits and their donors. For nonprofits, these […]
August 27, 2025
By Angela Crawford, CPA, Director and Emilie Knieriem, CPA, Senior Manager at Blue & Co. The One Big Beautiful Bill Act (“OBBB”), enacted on July 4, 2025, introduces changes affecting […]
August 06, 2025
By Caroline Paulus, CPA, Audit Manager at Blue & Co. At the 2025 AICPA Not-for-Profit Industry Conference, not-for-profit finance professionals, auditors, and thought leaders came together for three days of […]
July 14, 2025
By Rick Shields, CPA, Principal at Blue & Co. One of the issues not-for-profits must address is how to raise funds while also properly reporting the associated costs for donor […]
June 17, 2025
By Angela Crawford, Director, and Emilie Knieriem, Senior Manager at Blue & Co. On May 22nd, the House narrowly passed the “One Big Beautiful Bill Act” (H.R. 1). This bill […]
Resources
For the 15th year, Blue & Co. has been recognized on the list of Best Places to Work in Ohio. Each year that we receive this honor, it's a testament to our employees who make this a great place to be. ![]()
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This year, we asked a few of our team members for their favorite Blue moment. Take a look at what they had to say: hubs.la/Q03Myrl90![]()
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Thank you to Crain's Cleveland Business for celebrating workplace excellence across the state!
Thomas Wagner will be speaking at the upcoming ESOP Association’s Great Lakes Regional Conference in Sandusky, Ohio!![]()
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Catch him during the session “Thinking Forward M&A and Valuation” on October 8th 9:40 AM - 10:40 AM. This session covers essential valuation concepts for ESOP-owned companies and those exploring an ESOP. Learn how to communicate key value drivers, leverage M&A for growth, and navigate successful ESOP transaction.![]()
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More information here: hubs.la/Q03M5HWg0
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