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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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Not-for-Profit Budgets: Developing Key Assumptions

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 […]

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Not-for-Profit Single Audit Requirements – Evaluation of Revenue Sources

By: Holly Fields, CPA, Senior Manager Not-for-profit organizations (NFPs) that receive federal financial assistance over certain levels, either directly from a federal agency or indirectly through state or local agencies, […]

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Accounting for and Disclosure of Crypto Assets for Nonprofits

By: Andrew Brock, CPA, Senior Manager Diversification through crypto assets, including cryptocurrency or other digital assets, in an organization’s investment portfolio, has become a more prevalent conversation, especially over the […]

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Accounting Software Considerations for Nonprofit and Government Organizations

By: Rick Shields, CPA, CFE, Principal Few people outside the nonprofit accounting world have an appreciation for its complexities, and how they apply regardless of the amount. A person may […]

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2022 AICPA Not-For-Profit Industry Conference – Key Takeaways

By: Annmarie Novotney, CPA, Director Earlier this year, several members of our Blue & Co. Not-for-Profit Services Team attended the 2022 AICPA Not-For-Profit Industry Conference.  The annual conference covers key […]

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Ohio Scholarship Granting Organization (SGO) Tax Credit

By: Bob Findley, CPA, Director and Sam Bass, CPA, Staff Accountant In September 2021, Ohio enacted section 5747.73 of the Ohio Revised Code, which allows a tax credit for individuals […]

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Indiana Scholarship Granting Organization (SGO) Tax Credit

By: Doug Hasler. CPA. Director An Indiana Scholarship Granting Organization (SGO) is an organization that awards school scholarships to eligible students. Qualified SGOs receive funding for school scholarships from private, […]

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kentucky nonprofit assistance

Kentucky Nonprofit Assistance Fund

By: Allen Norvell, CPA, Director The Kentucky Public Protection Cabinet has announced the application portal for the Nonprofit Assistance Fund will start accepting online applications beginning at 9:00 am EDT […]

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Phone on table with security settings turned on | Incident Response Plan || Cybersecurity Nonprofits

The Importance of Incident Response Plans – Recovery

By: Tom Skoog, Cybersecurity & Data Management Practice Leader This is our fourth article in a five-part series on the importance of incident response planning as part of your cybersecurity […]

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Phone on table with security settings turned on | Incident Response Plan || Cybersecurity Nonprofits

The Importance of Incident Response Plans – Containment & Eradication

By: Tom Skoog, Cybersecurity & Data Management Practice Leader This is the third installment in our five-part series on the importance of incident response planning as part of your cybersecurity […]

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Phone on table with security settings turned on | Incident Response Plan || Cybersecurity Nonprofits

The Importance of Incident Response Plans – Detection & Analysis

By: Tom Skoog, Cybersecurity & Data Management Practice Leader Last month, we introduced the concept and importance of Incident Response Plans as part of overall cybersecurity. As stated previously, The […]

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Phone on table with security settings turned on | Incident Response Plan || Cybersecurity Nonprofits

The Importance of Incident Response Plans for Organizations

By: Tom Skoog, Cybersecurity & Data Management Practice Leader Over the years, we have highlighted several steps businesses and nonprofits can take to reduce the risk of a cyberattack. Most […]

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New 1099 Reporting Requirements for Payment Apps

Written by Joell Grisel, CPA, Manager, and Thomas Koustenis, Tax Intern Online payment services such as Venmo, PayPal, and many others, are more common than ever, especially for the sale […]

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Lease Standard (ASC 842) Impact on Not-For-Profit Organizations

By: Holly Fields, CPA, Senior Manager In 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-02 – Leases (Topic ASC 842). For non-public not-for-profit entities, this […]

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Unveiling Nonprofit Liquidity

By: Ryan Adams, CPA, Manager Before nonprofit organizations were required to implement Accounting Standards Update No. 2016-14, Presentation of Financial Statements of Not-for-Profit Entities, uncovering the amount of assets that […]

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Webinars

Navigating Growth: Opportunities and Obstacles in the Nonprofit Sector

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. […]

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hand planting coins in dirt with a small sprout on top to illustrate the growth of funds | The Pros and Cons of Charitable Gift Annuities | The Pros and Cons of CGAs

The Pros and Cons of Charitable Gift Annuities

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 […]

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big beautiful bill not for profits

The One Big Beautiful Bill: Impacts to Not-For-Profit Organizations

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 […]

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2025 AICPA conference

What’s Next for Not-For-Profits? Insights from the 2025 AICPA Conference

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 […]

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cryptocurrency for not-for-profits

Fundraising Expenses: Know the Rules, And Your Options

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 […]

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one big beautiful bill

How the One Big Beautiful Bill Act Will Impact Not-For-Profit Organizations

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 […]

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