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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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 […]
April 05, 2012
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, […]
March 15, 2012
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 […]
March 08, 2012
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 […]
March 01, 2012
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 […]
January 05, 2012
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 […]
December 29, 2011
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 […]
December 15, 2011
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 […]
December 01, 2011
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 […]
October 07, 2011
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 […]
June 23, 2011
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
January 07, 2026
By Annmarie Novotney, CPA, Audit Director at Blue & Co. Over the past few years, not-for-profits have faced heightened interest rate volatility. In 2022 and 2023, the Federal Reserve raised […]
December 10, 2025
By Rachel Goodrich, Manager at Blue & Co. As the year winds down, donors often get into the giving spirit, and many organizations experience an uptick in contributions. These gifts […]
November 19, 2025
By Jacob Fleshman, Senior Accountant at Blue & Co. Digital currency, often called cryptocurrency or just crypto, has moved from the fringes of finance to the center of global conversation. […]
October 29, 2025
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) […]
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 […]
Resources
Kristina Lakins’ experience highlights the commitment Blue & Co. makes to developing strong, thoughtful leaders. Through Blue’s first ACCELERATE! cohort, Kristina is sharpening her leadership and strategic skills while growing as a manager. We appreciate Kristina for embracing this opportunity and exemplifying a passion for continuous growth.![]()
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As the dental industry continues to learn the vernacular of dental service organizations, one financial term has taken center stage: EBITDA. While EBITDA is often touted as a key indicator of practice value or practice performance, it is frequently misunderstood and misapplied. In this article, Blue & Co. experts break down what EBITDA really means, why normalized compensation matters, and how these figures can influence practice ownership, valuations, and the way you evaluate your Practice. Before you rely on EBITDA alone, discover its uses, limitations, and why it should be just one tool in your financial toolkit.![]()
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