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.
Want updates like these sent directly to your inbox?
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 […]
By: Robert Moreland, CPA,Tax Manager and Kara Clark, CPA, Staff Accountant In 2004, the Internal Revenue Service, through the Exempt Organizations Office of the Tax Exempt and Government Entities Division, […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
Webinars
By Michael Hill, Staff Accountant at Blue & Co. ASU 2020-07 Update – September 2025 Background In September 2020, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) […]
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. […]
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 […]
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 […]
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 […]
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 […]






















