By Andrew Brock, CPA, Senior Manager at Blue & Co. Earlier in June 2023, an article was published by our not-for-profit services team titled “Unveiling the Dynamics of Donor-Restricted Contributions”. […]

By Doug Hasler, CPA, Director at Blue & Co. Many organizations postponed or extended timelines for fundraising campaigns during the pandemic. Campaigns for capital expansion or renovations will need to […]

By Cory Schunemann, CPA, Manager at Blue & Co. Indiana’s 2023 Senate Enrolled Act (SEA) 417 made another change to the sales tax collection requirements for not-for-profits after 2022’s SEA […]

By Emilie Knieriem, CPA, Senior Manager at Blue & Co. Tax-exempt hospitals provide community benefits for many reasons. In order to understand those reasons, we should first define what community […]

By Andrew Brock, CPA, Manager at Blue & Co. How often do you find yourself facing more questions than answers when it comes to making operational decisions for your organization […]

By Luke Pierce, CPA, Manager at Blue & Co. What Are Functional Expenses? Under financial reporting standards, all not-for-profit entities are required to present a statement of functional expenses, either […]

By Greg Jackson, CPA, Principal at Blue & Co. Many not-for-profit organizations rely on public support (grants and contributions) to finance their mission. When that public support includes donor-restricted grants […]

By Allen Norvell, CPA, MBA, Director at Blue & Co. While certainly not a new risk for not-for-profit (NFP) organizations, cybersecurity risk is increasing in profile as an area of […]

By Nancy Orben, CPA, Senior Manager, Laura Philpot, Senior Accountant, Business Services, and Lisa Totten, Senior Accounting Specialist at Blue & Co. Attention all not-for-profit organizations! Are you currently using […]

Trusted Insights from The National Bank of Indianapolis Nonprofit Services Team Not-for-profit organizations are increasingly falling victim to fraud, with a rising number of incidents and an ever-growing amount of […]

By: Mike Gricius, Senior Manager at Blue & Co. While not-for-profits rely heavily on grants and donations to fund their charitable missions, they can also explore other funding options, such […]

By: Kandy Wischmeier, CPA, Tax Manager at Blue & Co. If your not-for-profit organization is located in Indiana and has had a significant change in the use of property, has […]

By: Rick Shields, Principal, CPA, CFE Effective January 1, 2023, Kentucky implemented numerous changes to its sales tax laws. Historically, not-for-profits have been able to take advantage of numerous Kentucky […]

By: Ryan Adams, Manager, CPA The process of creating not-for-profit (NFP) budgets can be overwhelming. One can argue that the NFP’s budget can be even more challenging to prepare than […]

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 […]

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 […]

By Robert J. Findley, CPA, Director at Blue & Co. Serving on a not-for-profit Board is an excellent way to give back to the community, support organizations whose mission is […]