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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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 the budget for this project? These questions are posed by employees determining their individual spending limits, board members examining the organization’s progress, or members of […]
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, commenced the Executive Compensation Compliance Initiative. This project was divided into three parts. In the first part, compliance check letters were sent to 1,223 organizations […]
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 of the issues while part two discussed detailed issues regarding political and lobbying activities. This article will address the consequences of private inurement and private benefit. Even […]
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 of the issues. This article discusses detailed issues regarding political and lobbying activities. The series will conclude with an article addressing the consequences of private […]
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 of the issues while Parts two and three will provide a more detailed discussion related to political activity and inurement issues. Every year nonprofit organizations […]
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 building, or equipment. For the expenditure to be considered a capital expenditure the physical asset must have a useful life that extends beyond a year […]
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 receipt of a promise to give from a donor. This article will concentrate on the recognition issues involved when receiving a promise to give. The […]
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 be implemented in future years. One of the provisions, the Small Business Health Care Tax Credit, allows qualifying employers to claim a refundable tax credit […]
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 a detailed financial examination of an entity typically performed on an annual basis. Single Audits are a means of providing assurance to the federal government […]
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 the organization’s current investment portfolio. This viewpoint has the potential to have a positive impact on charitable giving as it could lead to unexpected donors. […]
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 fraud risk assessment should focus on the impact of fraud on the company’s reputation, the exposure of the company to criminal or civil liability, and […]
Webinars
December 06, 2022
Blue & Co. and Vsimple hosted a webinar on Tuesday, December 6, from 10:00 a.m. to 11:00 a.m. EST entitled Workflow Management: How Hearn Construction is Standardizing & Simplifying Their Business Processes Using Vsimple. This is part one of a series of use case examples demonstrating the success that client’s of Vsimple have discovered while […]
March 30, 2022
Download Webinar Resources On April 6, Blue & Co. held a webinar entitled Myths and Facts of Commercial Loan Reviews. Panelists debunked common loan review myths and presented the facts and practical tips and lessons learned related to commercial loan review. Duration: 1 Hour CPE not available Download Presentation Here Watch a Recording of the […]
January 21, 2022
You’re Invited Join Blue & Co. on Wednesday, February 9 at 12:00 PM EST for a webinar entitled A Guide to the Kentucky Tangible Personal Property Tax Return for Manufacturers. This presentation will walk through the Kentucky Tangible Personal Property Tax Return and identify common preparation errors & potential tax savings opportunities. Duration: 1 hr. CPE Credit: […]
November 22, 2021
You’re Invited! Join Blue & Co. and the Kentucky Distillers’ Association (KDA) on Thursday, December 9 at 10:00 AM EST for a webinar entitled Tax Reform: What does it mean for you and your distillery? Presented by the Beverage Services Group at Blue & Co., LLC., this session will discuss the potential tax outlook for distilleries […]
November 17, 2021
President Biden’s administration recently announced its Path Out of the Pandemic action plan which included specific guidance around a COVID-19 vaccine mandate. The action plan calls for employers with 100 or more employees to require employees to be vaccinated or submit to weekly tests, as well as requiring vaccinations for federal employees, contractors, and hospitals […]
November 09, 2021
Join Us! Join Blue & Co., Current HR, and DBL Law on November 16th from 2 p.m. to 3 p.m. EST for a webinar covering the new COVID vaccine mandates and what it means for your ogranization. President Biden’s administration recently announced its Path Out of the Pandemic action plan. The action plan calls for […]
