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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Is Charitable Gaming For You? | Pile of Raffle Tickets

Is Charitable Gaming For You?

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 […]

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What Women Want – and Why Nonprofits Should Care

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 […]

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The Importance of Budgeting | Person using calculator and laptop to budget

The Importance of Budgeting

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 […]

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Why Does a Nonprofit Need to Document its Executive Compensation Policy?

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, […]

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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

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 […]

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Building a Stronger IT Foundation for Your Nonprofit

By Karen Dringenburg, CPA, Audit Manager at Blue & Co. Your not-for-profit’s IT environment plays an important role in protecting donor information, financial data, and the systems that support your […]

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nonprofit IT policies

Is Your Nonprofit’s IT Environment Really Secure? 7 Policy Essentials You Can’t Afford to Ignore

By Karen Dringenburg, CPA, Audit Manager at Blue & Co. The IT environment is constantly evolving, and not-for-profit organizations face unique challenges in keeping pace. While your primary focus is […]

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federal grant funds

Are You Leaving Federal Grant Funds on the Table?

By Claudia Valarezo, CPA, Manager at Blue & Co. Maximize Cost Recovery Under Federal Rules (Uniform Guidance) Nonprofits and local governments often ask, “How can we avoid problems during our […]

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Is Your Nonprofit Ready for an Endowment? Weighing the Benefits, Costs, and Timing

By Beth Anne Akers, CPA, Manager, and Caroline Paulus, CPA, Manager at Blue & Co. An endowment fund is a powerful signal of an organization’s long-term commitment to its mission. […]

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Form 990 reporting changes

Federal Funding and Form 990 Changes: What Exempt Organizations Need to Know

By Luke Lamb, CPA, Senior Manager, and Cory Schunemann, CPA, Manager at Blue & Co. In the past month, the Office of Management and Budget (OMB) announced proposed changes to […]

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