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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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 […]
Has your charitable organization moved in the last year? Have you had a significant change in use of property? If your organization is located in Indiana, and you answered yes […]
By: Jason Terwilliger, CPA, CIA, Manager Communication is a cornerstone of any effective team of individuals working together to achieve common goals. This is especially true for the accounting and […]
By: Rick Shields, CPA, CFE, Principal Not-for-profit (NFP) organizations often operate in an environment of affiliates with the assumption that all entities are part of one overall unit. This may […]
The Employee Retention Credit (ERC) is a refundable payroll tax credit your not-for-profit (NFP) organization may be eligible to claim. The ERC was originally enacted with the CARES Act in […]
Part VII of the Form 990 is one of the more closely examined and highly scrutinized sections of an exempt organization’s tax return, both from the public and potential donors […]
Establishing an endowment fund is a big step forward for an organization. It demonstrates that the organization is serious about helping the community through its charitable work well into the […]
Overview The Employee Retention Credit (ERC) is a refundable payroll tax credit your not-for-profit (NFP) organization may be eligible to claim. The ERC was originally enacted with the CARES Act […]
On March 19, 2021, the Office of Management and Budget issued memorandum M-21-20 (the Memo), providing an automatic six-month extension for all single audit filings for fiscal year ends through […]
According to a study by the University of Maryland, cyber-attacks happen on average every 39 seconds. Blue & Co. hosted a webinar on Tuesday, July 13 from 12:00 p.m. to […]
Blue & Co. and Ashley|Rountree and Associates hosted a webinar on Thursday, June 10 from 12:00 p.m. to 1:00 p.m. EST entitled Not-for-Profit Revenue Sources – Earned Revenue. This is the second […]
Organizational budgeting is far from a simple process, and this is especially true for those in nonprofit leadership. There are often many complexities to consider when developing a financial plan […]
If your organization is exempt under section 170(b)(1)(A)(vi), section 170(b)(1)(A)(iv) or section 509(a)(2) of the IRS code, it must annually meet one of two public support calculation tests (shown on […]
An area of common concern for not-for-profit organizations is how to best allocate certain expenses among the various functions between management and general activities, program services and other supporting activities […]
Webinars
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 […]
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. […]
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 […]
By Holly Fields, CPA, Senior Manager at Blue & Co. The SECURE 2.0 Act was signed in December 2022 and builds on the original SECURE Act to improve retirement savings […]
By Chad Nieter, CPA, Senior Manager at Blue & Co., and Joel Barnett, Technical Account Executive at Blue Pioneer Consulting Fraud prevention isn’t something leadership can simply hand off to […]
By Rick Shields, CPA, Principal at Blue & Co. Not-for-profit organizations that accept donations through their websites face a relatively new risk: credit card testing (also known as “carding”). If […]



























