NOT15_Brochure

Making Sense of the Complexities Surrounding
Tax, Compliance, Accounting and Auditing
COLLABORATIVE SUCCESS
FOSTERING
June 15–17, 2015
Gaylord National Resort &
Convention Center
Greater Washington, DC
June 15
Optional Pre-conference
Workshops
Industry Conference
NOT-FOR-PROFIT
Save $75
Early Bird Discount
Expires 5/1/15
20 CPEMain Conference
Attend
On-Site or
OnlineA 2½-Day
Expanded
Conference
Gold SponsorsPlatinum Sponsor
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cpa2biz.com/NOT • 888.777.7077 • #AICPAnfp

Save up to $125 • See page 21 for details
Increasing Your Organization’s
Value by Working Together
Preamble to Success:
Foresight, Leadership, Action
Keynote Speaker
Dorri McWhorter
CPA, CGMA
CEO, YWCA
Metropolitan Chicago
Wavering consumer confidence, uncertainty in gaining
donor support and the need to address new regulatory and
effective operating issues are just some of the challenges
not-for-profit leaders continue to face in 2015. This makes
it more important than ever to work together to address
common questions and goals.
During the 2015 AICPA Not-for-Profit Industry Conference,
you’ll not only get the year’s most comprehensive update but
also have the opportunity to get your questions answered by
the industry’s top experts.
Additionally, you will gain insightful perspectives from thought
leaders, while discovering financial management strategies
that best fit your organization’s needs.
Dorri McWhorter became the CEO of
YWCA Metropolitan Chicago in March
2013. She has embarked upon a journey
to transform the 138-year-old social
service agency into a 21st-century social
enterprise. McWhorter is moving the
agency into the digital age by re-launching
the TechGYRLS program, which focuses
on developing STEM awareness for girls,
and introducing Creating IL Talent, which
provides web and mobile application
development training to women. Under
McWhorter’s leadership, the YWCA has
developed its own e-commerce site, called
the YShop, which provides carefully curated
goods and services from businesses that
support the mission of the YWCA.

cpa2biz.com/NOT • 888.777.7077 • #AICPAnfp 1
Who Should Attend
CPAs, CGMA designation holders, accountants, consultants,
tax advisers, auditors and other financial managers with
not-for-profit clients
Fiscal managers and staff at not-for-profits
Those seeking CPE credits in the not-for-profit arena, including
qualifying Yellow Book CPE
NFP financial executive staff members, including CFOs,
CEOs/executive directors, controllers, directors of finance
and board trustees
Past participants of the AICPA Not-for-Profit Financial
Executive Forum
Event Features
Four specialized session tracks
– Accounting & Auditing
– Tax
– Management/Specialized Knowledge (CGMA)
– Yellow Book and Single Audit
Expanded interactive and “unplugged” sessions on niche
topics, with networking opportunities focused on best
practices and challenges
Pre-conference workshops: longer, in-depth sessions on
critical topics
Ask the Experts: panels for CFOs, Accounting and Auditing, Single
Audit, Yellow Book, Tax
Yellow Book CPE: up to 24 credits available — that’s more than a
year’s worth in one event
Learning labs in the exhibit hall during breaks
More of Everything at the
2015 Conference
More Content | More Sessions | More Event Space
More Exhibitors | More Networking Time | More CPE
Start with a half day of in-depth pre-conference workshops the
morning of June 15, then join us for the main conference (beginning
at 1pm ET), which has been expanded to give you access to more
experts, content and CPE.

Save up to $125 • See page 21 for details2
Steering Committee
Chair
Bob Mims
Ducks Unlimited Inc.
Memphis, TN
Tax Lead
Deborah G. Kosnett
Tate Tryon
Washington, DC
CGMA Lead
Ron F. Ries
WeiserMazars LLP
New York, NY
AA Lead
Pete A. Ugo
Crowe Horwath
Indianapolis, IN
Members
Diane E. Edelstein
Maher Duessel
Pittsburgh, PA
Jeffrey D. Frank
Deloitte Tax LLP
Indianapolis, IN
Hydeh Ghaffari
DZH Phillips
Oakland, CA
Jeffrey Mechanick
FASB
Norwalk, CT
Dennis J. Morrone
Grant Thornton LLP
New York, NY
Tracy Paglia
Moss Adams LLP
Stockton, CA
Andrew Prather
Clark Nuber P.S.
Seattle, WA
Jeffrey J. Schragg
BDO USA LLP
McLean, VA
Amy West
AHRC New York City
New York, NY
AICPA Staff
Barbara Berman
Manager, Conference
Program Management
Durham, NC
Christopher Cole
Senior Technical Manager,
Not-for-Profit
Durham, NC
Kathleen Horton
Conference Manager
Durham, NC
Rafael E. Román
Technical Manager,
Governmental Auditing
Accounting
Washington, DC
Lori Sexton
Technical Manager,
Management Accounting
Durham, NC
Amy Wang
Technical Manager,
Taxation
Washington, DC
Sponsorships/
Exhibits
Jessica Erickson
Morris Marketing Inc.
Manhasset, NY
Marketing
Christy Robertson
CPA.com
Durham, NC
Our Metal Sponsors
Platinum Sponsor Gold Sponsors
Silver Sponsor
www.abila.com
Bronze Sponsor

Pre-conference Workshops
(Additional Fees)
Sunday June 14
5:00–8:00pm Registration Open
7:00am–5:30pm Registration and Message Center Open
7:00–8:00am Continental Breakfast (For Workshop Attendees Only)
8:00–9:40am Pre-conference Workshops (Select One)
101. Enough Evidence to Support My Opinion: How to Use the Compliance

Supplement to Ensure a Quality Single Audit AU(G)

Rachel Flanders, CPA, Principal, CliftonLarsonAllen LLP, Minneapolis, MN
Kimberly McCormick, CPA, Partner, Grant Thornton LLP, San Francisco, CA
This workshop will focus on tips for how to use the Compliance Supplement and mix
of testing approaches to maintain a high-quality federal compliance audit.
• Understand how much evidence you need to support an opinion
• Recognize the benefits of different testing approaches and how they can be
used together
102. NFP Accounting for Newbies A AU
CGMA Hydeh Ghaffari, CPA, MBA, Partner, DZH Phillips, Oakland, CA
Andrew Prather, CPA, CGMA, Shareholder, Clark Nuber P.S., Bellevue, WA
Learn what you need to know to migrate to the NFP world, whether you are in the
industry or performing audits. We will compare the various parts of for-profit and
not-for-profit financial statements, including the statement of financial position
vs. balance sheet, the statement of activities vs. income statement and statement
of functional expenses vs. departmental income statements. You will obtain an
understanding of:
• The differences between for-profit and not-for-profit accounting
• Accounting for donations
• Cost reporting for NFPs
Monday June 15
Guide to the Sessions
A Accounting
AU Auditing
Fields of Study AU(G) Auditing (Governmental)*
BE Behavioral Ethics
SKA Specialized Knowledge
and Applications
T Tax
* Auditors must use professional judgment when determining and documenting if these sessions qualify for
Yellow Book CPE in accordance with the Government Accountability Office, Government Auditing Standards,
December 2011 Revision, and Guidance on GAGAS Requirements for Continuing Professional Education,
GAO-05-568.
These informal sessions on specific niche topics are your chance to ask questions,
interact with your peers and comment on best practices. They will be discussion
only — no formal presentations or PowerPoints.
Single Audit SessionForm 990 Session990
33
Yellow Book Session* Sponsored Session (Focus on Management)
Interactive
Unplugged
Sessions
Session
Focuses

Monday June 15 continued
103. Fraud Assessment SKA
CGMA Nancy Young, CPA, CISA, CFE, Senior Manager, Moss Adams LLP, Portland, OR
Join this discussion of the process for conducting a fraud assessment in an NFP
entity. You will:
• Learn how the schemes are conducted
• Identify the preventive and detective controls to deter such schemes
104. World Domination: Issues in Multi-entity Structures T
33 Jeffrey D. Frank, CPA, Director, Deloitte Tax LLP, Indianapolis, IN
Tracy Paglia, CPA, Partner, Moss Adams LLP, Stockton, CA
NFPs continue to expand the scope of their activities, often creating or investing
in for-profit entities. This workshop will address some of the important tax
considerations in multi-entity structures involving NFP organizations, including:
• Tax considerations of various for-profit structures
• Considering whether it makes sense to establish a subsidiary
• Allocation of expenses, transfer pricing and UBIT considerations
• Form 990 reporting issues in connection with multi-entity structures
8:00–11:30am Half-Day Workshop
105. Business Ethics: A Case Study Approach BE
Jennifer Elder, CPA/CFF, CGMA, CMA, CIA, Chief Inspiration Officer,
Jennifer H. Elder, Pasadena, MD
Ethics is easy to talk about but tougher to apply. Be proactive by addressing
common situations with potential problems. This workshop will:
• Examine case studies based on real-life litigation and administrative
proceedings involving CPAs
• Explore ethical issues from multiple perspectives and consider the issues
through the eyes of multiple stakeholders
• Help you learn specific steps to encourage an ethical environment in
your organization
9:50–11:30am Pre-conference Workshops (Select One)
106. Indirect Cost Rate Proposals AU(G)

Alex Weekes, CPA, Principal, ML Weekes Company P.C., Guilford, CT
Organizations receiving direct federal awards are typically required to prepare,
submit and negotiate a facilities and administrative indirect cost rate in order to
receive reimbursement for indirect costs. This workshop is intended to explain the
basic requirements and objectives that make up the indirect rate calculation and
negotiation process and the impact the Uniform Guidance will have on this process.
107. Are Mergers and Acquisitions in Our Future? SKA
CGMA George Afremow, Vice President CFO, SEMA, Diamond Bar, CA
Melissa Harman, CPA, Partner, Moss Adams LLP, Los Angeles, CA
Are there too many like-kind organizations providing similar services to clients and the
community in light of limited government funding, a fragile economy with concerned
donors and available dollars and new regulatory requirements? Is your organization
prepared for a takeover or to be taken over? Join this proactive discussion and learn
how to take the first steps when faced with a merger or acquisition.
108. Strategic Planning: Budgeting and Forecasting SKA
CGMA Mary Engel, MBA, Founder/CEO, The Management Coach, Oakville, Ontario
Bob Mims, CPA, CGMA, Controller/Director of Investments, Ducks Unlimited,
Memphis, TN
Numbers tell stories. They provide the intimate details of the story that keeps the
audience captive. When you embrace this aspect of the writing process, you become
the author of your company’s future. You will learn how to:
• Improve the planning system in your not-for-profit, so you see more success sooner
• Construct a successful strategic plan
• Become a co-author in your organization’s future success

Conference Agenda
Main Conference Agenda
109. Form 990 Deep Dive: Pitfalls T
33 Eve Borenstein, J.D., Partner, Borenstein McVeigh Law, Minneapolis, MN
Jane Searing, CPA, M.S. (Taxation), Tax Shareholder, Clark Nuber P.S., Bellevue, WA
Challenges abound in the Form 990’s nuanced instructions, and even seasoned
preparers can be surprised by difficulties that more basic issues may present. This
workshop will focus on analyzing and dealing with complex reporting issues and
their data: income analysis, joint venture activities, the new Schedule L categories of
“interested persons,” related and unrelated organization issues, and the Form 990
as a public relations vehicle.
11:30am–1:00pm Lunch on Your Own
1:00–1:15pm Welcome and Introductions
Bob Mims, Conference Chair
1:15–2:05pm Keynote Session
1. Preamble to Success: Foresight, Leadership, Action SKA
CGMA Dorri McWhorter, CPA, CGMA, CEO, YWCA Metropolitan Chicago, Chicago, IL
The “new economy” brings unprecedented challenges and opportunities, and
requires innovation on every front. As agents of positive social change, NFPs have
the opportunity to play a critical role in our nation’s success, leading the way by
demonstrating that public-purpose enterprises can strengthen the marketplace in
collaboration with corporate America. To be strong, innovative contributors in the
new economy, NFPs themselves need to focus in key areas such as:
• Vision
• Leadership
• Diversity
• Emerging marketplace trends and technology
• Economic and regulatory developments
McWhorter will discuss her experiences, including her transition from the public
accounting arena to not-for-profit CEO, and her vision for the sector.
2:05–3:20pm Panel Session
2. Looking Toward the Future: Panel Discussion A AU SKA T
CGMA Moderator: Bob Mims, CPA, CGMA, Controller/Director of Investments,
Ducks Unlimited, Memphis, TN
Panelists: Jeff De Cagna, Chief Strategist and Founder, Principled
Innovation LLC, Reston, VA
Dorri McWhorter, CPA, CGMA, CEO, YWCA Metropolitan Chicago, Chicago, IL
Lou Mezzina, Senior Advisor, Higher Ed./Other NFPs, KPMG, New York, NY
Robert Sharpe, J.D., President, The Sharpe Group, Memphis, TN
Join an expert panel of NFP leaders who will discuss the current state, future issues
and outlook for the industry. Topics for discussion will include the following:
• Changes in NFP leadership, including generational, gender and
racial/ethnic diversity
• Challenges faced by leadership in succession planning
• Development and fundraising concerns for the future — competing for
limited resources
• Competition — will too many NFPs result in potential mergers and/or acquisitions?
• Risk management — how management and its auditors need to monitor and
control a changing environment
Monday June 15

Monday June 15 continued
3:20–3:50pm Networking Break, Exhibits and Learning Labs
3:50–5:30pm Concurrent Sessions (Select One)
3. GAAP Update A AU(G)
Thomas Linsmeier, CPA, Board Member, FASB, Norwalk, CT
Jeffrey Mechanick, CPA, CGMA, Asst. Director, FASB, Norwalk, CT
Hear the latest developments in US GAAP affecting NFPs, including recently issued
standards (ASUs), newly effective ASUs and FASB projects in process. We will
focus especially on ASU 2014-09 (Revenue Recognition) and FASB’s project on NFP
financial statements.
4. Speak Your Mind: Finance SKA
CGMA Bob Mims, CPA, CGMA, Controller/Director of Investments, Ducks Unlimited,
Memphis, TN
Arun Sardana, CIMA, Senior Institutional Consultant, UBS ICG, Bethesda, MD
This rapid-fire session will offer a unique opportunity to exchange questions and
answers with fellow audience members. Expect a highly interactive, high-energy
and productive session. You will identify front-burner issues and get real-time,
practical solutions from the field — no theory, simply finance in action.
5. Views From IRS, Treasury and the Hill T
Gordon Clay, Counsel, Joint Committee on Taxation, U.S. Congress,
Washington, DC (Invited)
Ruth Madrigal, J.D., Attorney Advisor, U.S. Treasury Department,
Washington, DC (Invited)
Tamera Ripperda, CPA, Director, Exempt Organizations, IRS, Cincinnati, OH
Come to this important session to gain insights into current EO-related
developments, including:
• Changes within the IRS TE/GE division
• Current IRS EO initiatives
• Prospects for tax reform
• Recently released EO-related Treasury guidance
• Current EO-related guidance projects
5:30–7:00pm Networking Reception

Sponsored by
7:00–8:30am Continental Breakfast

Sponsored by
7:30–8:45am Concurrent Sessions (Select One)
6. Is Your Audit Quality Ready for Review? AU(G)
Amanda Nelson, CPA, Partner, KPMG, Washington, DC
Rick Reeder, CPA, CGMA, Owner, Reeder Associates P.A., Tampa, FL
Many organizations are reviewing firm audit quality. This session will help auditors
understand who may review their work and ramifications/risks of poor audit quality.
You will learn about:
• Various regulators that will inspect or review auditor work
• Various professional quality control monitoring programs
• The AICPA’s Professional Ethics Division process for investigating referrals
• New developments in practice monitoring and enhancing audit quality
Tuesday June 16
www.abila.com

Conference Agenda
7. Considerations Around Investing in Alternatives in a
Post-UPMIFA World A AU
Verne Scazzero, CFA, President and CEO, Harvest, Burr Ridge, IL
In today’s extended low-interest-rate environment, many NFPs are reaching for
yield. Learn what you need to know before you commit capital to alternative
investments, in light of the new regulatory requirements. Also learn which internal
control mechanics are required for proper monitoring and reporting, and the impact
on stakeholders.
8. Business Model Thinking for Nonprofit Boards SKA
CGMA Jeff De Cagna, Chief Strategist and Founder, Principled Innovation LLC, Reston, VA
The ultimate expression of fiduciary responsibility for nonprofit boards and their
staff partners is not passive financial oversight, but active collaboration on business
model stewardship. This session will offer attendees generative and actionable
insights on business model thinking, design and innovation.
9. The Board Perspective on Enterprise Risk Management (ERM) SKA
CGMA Moderator: Ron Ries, CPA, CGMA, Partner, WeiserMazars LLP, New York, NY
Panelists: Patricia Beene-Colasanti, CPA/PFS, CGMA, CFAO, Intrepid Museum
Foundation, New York, NY
Bob Cummings, CPA, Partner, WeiserMazars LLP, New York, NY
Laurie Scofield, CPA, CIA, Director, Internal Audit, Intrepid Museum Foundation,
New York, NY
Learn how the board of directors utilizes ERM to shape the organizational strategy
and engage with management to manage an ever-changing risk environment.
10. Strategies to Control Health Benefit Costs SKA
Jim O’Connor, President, CBIZ Employee Benefits Services, Little Silver, NJ
This session will discuss strategies for NFPs to better control their health benefit
costs while still providing an appealing benefit package to attract and retain the
best employees to accomplish their organization’s mission.
11. Nonqualified Deferred Compensation Plans: Beyond the Basics T
Eddie Adkins, CPA, Partner, Grant Thornton LLP, Washington, DC
Using a case-study approach, this session will focus on the various tax rules that
apply to nonqualified deferred compensation plans. It will go beyond the basics by
addressing planning ideas, practical issues and common mistakes that can lead to
surprising and/or undesirable results.
12. Putting the Puzzle Pieces Together: OMB’s Uniform Guidance A AU(G)

Mary Foelster, CPA, CGMA, Director, Governmental Auditing and Accounting,
AICPA, Washington, DC
Amanda Nelson, CPA, Partner, KPMG, Washington, DC
While other sessions at this conference will delve into various aspects of the OMB’s
new Uniform Guidance for Federal Awards, this session is intended to assist you in
understanding how all of the various sections of the Uniform Guidance fit together.
Learn about:
• Key sections of the new OMB Guidance and challenges with transition
and implementation
• Key planning considerations and the OMB Compliance Supplement
• Changes relating to information submitted to the Federal Audit Clearinghouse
• Key revisions being made to the AICPA Audit Guide, Government Auditing
Standards and Circular A-133 Audits
Media Sponsors

Tuesday June 16 continued
13. Endowments and the Uniform Prudent Management of Institutional
Funds Act A AU
John Kroll, CPA, Assoc. VP Finance, The University of Chicago, Chicago, IL
John Mattie, CPA, Partner, National Not-for-Profit Leader, PwC, New York, NY
UPMIFA has changed the investment rule book for NFPs — or has it? You will review
the basics of endowment accounting, learn about UPMIFA, and get some insight on
associated stewardship responsibilities. This session will cover:
• Endowment basics
• Stewardship tips and accounting rules for underwater endowments
• Fiduciary responsibilities of investment committees, including investment and
endowment payout policies
• Endowment pool accounting
14. Accounting Information Systems: From Data Entry to Big Data SKA
CGMA Noah Kaufman, CPA, CGMA, Systems Accountant, Dept. of State, Washington, DC
This session will cover information about accounting information systems in NFPs.
We will show the relationships of various systems, including feeder systems and the
financial system. This session will enhance your knowledge of:
• Methods to record data in financial systems
• Relationships between AIS and other systems
• Methods to analyze data
15. Emerging Best Practices in Governance and Risk Management SKA
CGMA Michael Burns, CPA, Managing Dir., CBIZ Mayer Hoffman McCann P.C., Boston, MA
Ron Ries, CPA, CGMA, Partner, WeiserMazars LLP, New York, NY
Amy West, CPA, CGMA, CFO, AHRC New York City, New York, NY
This session will provide a working knowledge of how audit committees and
management are coping with governance issues and how recent data breaches and
other incidents have driven NFP board and management behavior. Learn about:
• Current best practices of audit committees relative to governance and risk
• Common challenges and approaches in the oversight of IT risks and other risks
• Trends in insurance such as the use of cyber-liability policies and implementation
of prudent management practices
• Key ways to stay on top of internal control risk and trends
16. Health Care Reform: 2015 Is Here T
Eddie Adkins, CPA, Partner, Grant Thornton LLP, Washington, DC
Now that 2015 is here, NFPs have new action items with respect to health care
benefits provided to employees. Learn how to:
• Recognize circumstances that could cause an employer to be subject to
significant excise taxes
• Identify which employers are subject to the ACA reporting requirements
• Apply the knowledge gained in the session to make key decisions regarding what
information to collect for IRS reporting purposes
17. Advanced Fundraising: The Brave New World of Fundraising SKA
The discussion will explore newer and older sources of fundraising ideas, including:
• Fundraising using social media outlets
• Involving third parties in fundraising
• Special events — Is it fundraising or is it “friendraising”? Why does it matter?
• Using separate fundraising and asset management organizations to support
your charity
UP1. Staff Recruiting and Retention SKA
CGMA Robert Skelton, CAE, J.D., Chief Administrative Officer, ASAE, Washington, DC
This interactive session offers participants the opportunity to engage with a
seasoned HR professional and each other to gain insights and answers to staff
recruiting and retention issues.
10:15–10:45am Networking Break, Exhibits and Learning Labs

Conference Agenda
10:45am–Noon Concurrent Sessions (Select One)
18. Auditing Standards Board (ASB)/Accounting and Review Services
Committee (ARSC) Update AU(G)
Mike Glynn, CPA, CGMA, Senior Technical Manager, AICPA, New York, NY
Kristy Illuzzi, CPA, CGMA, Senior Technical Manager, CPEA, AICPA, Durham, NC
This session will provide an update on the standard-setting activities of the AICPA’s
ASB and ARSC. We will cover the new SSARS 21, as well as some frequently asked
questions and implementation issues.
19. New Revenue Recognition Standard A AU
Moderator: Richard Cole, CPA, CGMA, Project Manager, FASB, Norwalk, CT
Panelists: Patricia Beene-Colasanti, CPA/PFS, CGMA, CFAO, Intrepid Museum
John Griffin, CPA, CGMA, SVP Controller, AARP, Washington, DC
Thomas Linsmeier, CPA, Board Member, FASB, Norwalk, CT
Stuart Miller, CPA, Partner, Crowe Horwath LLP, Chicago, IL
Take a deeper dive into ASU 2014-09 and related implementation activities at
FASB (Transition Resource Group) and the AICPA (NFP Task Force). Panelists
involved in those activities, and others from the profession, will discuss and answer
your questions about the ASU, its applicability and planning for its implementation.
20. The Mad Hatter SKA
CGMA Hillary Coley, CPA, CGMA, CFAO, Trout Unlimited, Arlington, VA
Michael Forster, CPA, CGMA, CFO/CAO, National Trust for Historic
Preservation, Washington, DC
Amy West, CPA, CGMA, CFO, AHRC New York City, New York, NY
Influenced by various external and internal forces, there continues to be significant
growth in the demands on and expectations of the NFP financial executive. Join
three NFP leaders as they discuss the many challenges an NFP financial executive
faces when wearing many hats.
• Identify ways in which the role of the NFP financial executive has expanded
and the key challenges facing the position
• Practical methods to effectively manage a wide array of business functions
including governance, communications, risk, technology, HR, compliance
and legal
• How to efficiently navigate through the increasingly cumbersome and complex
regulatory environment
21. Mission Impossible? Determining the ROI on Planned Giving Programs SKA
CGMA Robert Sharpe, J.D., President, The Sharpe Group, Memphis, TN
We will explore the economics of planned giving in today’s environment and
illuminate a number of topics of interest to those responsible for financial oversight
of not-for-profit entities.
• Planned giving programs are often misfunded. Determining potential and timing
of income can produce maximum revenue at lowest cost
• Capital campaigns now include more and larger planned gifts. Learn how to
avoid backing into a “slash and burn” campaign
• Learn why realized planned gifts are now the greatest source of unrestricted net
income for many leading organizations
• Understand why irrevocable planned gifts will be increasingly important as
bequest income comes under pressure in coming years
22. Fraud Stories SKA
CGMA Nancy Young, CPA, CISA, CFE, Senior Manager, Moss Adams LLP, Portland, OR
In this session, we will review what occurred in real cases of fraud in the
NFP industry.
• Understand the case, including what happened and who committed the fraud
• Identify the control weaknesses that allowed the fraud to occur
• Understand the impact of the consequences to the case

23. Compensation and the Form 990 T
33 Elaine Leichter, J.D., Tax Law Specialist, IRS, Washington, DC
To say that Form 990’s Part VII and Schedules J and L are “complex” is an
understatement! Whether you prepare one 990 or a hundred, you’ll want to come
to this session to gain insight on some of the most-perplexing 990 compensation
reporting issues, including:
• Deferred compensation and “perk” reporting
• Parsing compensation and hours for multi-entity groups
• Reporting compensation paid to management companies and PEOs
• Severance disclosures (especially in confidential situations)
• Compensation of former officers, directors and employees
UP2. Issues of Membership Organizations T
Lisa Heller, CPA, Tax Manager, Tate Tryon, Washington, DC
Deborah Kosnett, CPA, Tax Principal, Tate Tryon, Washington, DC
Bring some of your toughest tax questions to this freewheeling discussion of
membership organization issues! This lively interactive session will focus on both
501(c)(3) and 501(c)(6) membership groups.
Noon–1:00pm Lunch
24. NFP Audit Risk Alert AU(G)
Jennifer Hoffman, Partner-in-Charge NY NFP/HE, Grant Thornton LLP
Annually, the AICPA issues the NFP Risk Alert to inform practioners about issues
facing the NFP industry. This session will provide an overview of:
• Accounting and auditing technical issues facing NFPs
• Other industry economic, regulatory or industry best practices that are
impacting NFPs
25. Information Technology Risks in a Rapidly Changing World A AU SKA
CGMA Mark Oster, NFP National Managing Partner, Grant Thornton LLP, New York, NY
As technology becomes more integral to the operations of NFPs, greater reliance
on such technology can have reputational, financial and regulatory consequences.
• Define IT risk areas and associated consequences facing NFPs
• Identify points of technology exposure and resulting challenges regarding
protecting organizational assets
• Apply practical, cost-effective best practice-based strategies to assess and
mitigate technology risk
26. The Bermuda Triangle: Accounting, Development and Program
Services A AU
CGMA Bob Mims, CPA, CGMA, Controller/Director of Investments, Ducks Unlimited,
Memphis, TN
Pete Ugo, CPA, Partner, Crowe Horwath LLP, Indianapolis, IN
Challenges abound in linking together three functions of an NFP’s philanthropic
efforts: accounting, program services and fundraising. We will identify these
challenges and offer tips and solutions on integrating these functions toward a
common objective.
27. The Internal Audit Advantage for Every Organization SKA
Laurie Scofield, CPA, CIA, CRMA, Director, Internal Audit, Intrepid Museum
Think internal audit is only for banks or the public sector? Let this session change your
mind! Practical advice and examples will demonstrate how every organization can
benefit from an internal audit function that is sized right and focused on adding value.

Conference Agenda
28. Deconstructing the Overhead Myth Using Financial Reporting A AU SKA
CGMA Marie Caputo, CPA, CGMA, Principal, CliftonLarsonAllen LLP, Calverton, MD
Tricia Katebini, CPA, Manager, CliftonLarsonAllen LLP, Calverton, MD
Conversations between NFPs and their funders are often reduced to scrutinizing
overhead expense ratios, net asset reserves and compensation levels. This focus
often ignores programmatic outcomes and the effective pursuit of an NFP’s mission.
We will discuss common challenges facing NFPs due to distorted analysis and
evaluation by the giving community, watchdog agencies and the public. Also learn
how to shift conversations from random metrics to maximizing the use of financial
reporting to show the effectiveness of contributions and programs.
29. Onboarding to Termination: Tax Reporting for Employees T
Patty Brickett, J.D., LL.M., Principal, BDO USA LLP, McLean, VA
Jeff Schragg, CPA, J.D., Partner, BDO USA LLP, McLean, VA
This session will address tax reporting from the intial I-9 and W-4 to the final W-2
for an employee. We will consider reporting issues resulting from tax homes,
state residency, teleworking, fringe benefits, overseas assignments and same-sex
marriage. We will also provide checklists and discuss common pitfalls.
UP3. Affordable Housing Hot Topics A AU
Hydeh Ghaffari, CPA, MBA, Partner, DZH Phillips, Oakland, CA
This session will be a facilitated discussion on hot accounting and audit topics for
the affordable housing industry. Bring your questions and help us identify key topics
to discuss. Plan to join the conversation and share your best practices.
UP4. Exemption Applications: 1023EZ and Beyond T
Eve Borenstein, J.D., Partner, Borenstein McVeigh Law, Minneapolis, MN
Tracy Paglia, CPA, Partner, Moss Adams LLP, Stockton, CA
Join industry experts for a discussion about exemption issues — applying for
exempt status, the new Form 1023-EZ, retroactive reinstatement and related topics.
Bring your questions and experience to this interactive unplugged session.
2:15–2:45pm Networking Break, Exhibits and Learning Labs
30. Cost Principles Under Single Audits for Auditors and Grantees AU(G)

Diane Edelstein, CPA, Partner, Maher Duessel, Pittsburgh, PA
Michelle Spriggs, CPA, Managing Dir., CBIZ Mayer Hoffman McCann P.C., Boston, MA
Alex Weekes, CPA, Principal, ML Weekes Company P.C., Guilford, CT
The Cost Principles Subpart E of the Uniform Guidance (Uniform Administrative
Requirements, Cost Principles and Audit Requirements for Federal Awards) is
effective for all awards made on or after 12/26/14. We will:
• Explore changes in cost principles including selected items from Subpart E
• Discuss documentation of compensation and fringe benefits
• Look at the guidance on cost allocation plans and indirect cost proposals
• Explore options when the NFP has funding under both old cost principles and
new Uniform Guidance
31. Employee Benefit Plans for NFPs A AU
Ian MacKay, CPA, CGMA, Director, AICPA, Washington, DC
Bertha Minnihan, CPA, Partner, National Practice Leader, Moss Adams LLP,
San Francisco, CA
Challenges faced by the plan sponsors are unique. This session will discuss plans
sponsored by NFP entities along with offering best practices and resources of the
Employee Benefit Plan Audit Quality Center. Learn about:
• Various types of plans, service providers and fiduciary governance
• Regulatory and reporting requirements/challenges and best practices

32. NFP Revenues: Accounting Challenges and Solutions A AU
Pete Ugo, CPA, Partner, Crowe Horwath LLP, Indianapolis, IN
This session will provide a deep dive into accounting issues for revenues received
by NFP entities. Guidance will be drawn from the FASB Codification and the AICPA
Not-for-Profit Entities Audit Accounting Guide. Topics will include:
• Distinguishing contributions from exchange and agency transactions
• Accounting for government grants and contracts
• In-kind donations from affiliates and third parties
• Recognition of split-interest agreements
33. Stable Disequilibrium: The Precipice of Portfolio Construction in the
Post-2008 World SKA
CGMA Arun Sardana, CIMA, Senior Institutional Consultant, UBS ICG, Bethesda, MD
Stable disequilibrium is a state of economy in which the surface appears normal,
but there are underlying deep-seated challenges. After a disappointing 2014 for
diversified portfolios, fiduciaries are raising some very important questions: Is the
Modern Portfolio Theory dead in these uncharted waters? Does active management
truly provide any value, net of fees? What uncertain environment lies ahead, and how
can one navigate it to enhance the probability of achieving the organization’s goals?
34. Leadership 3.0 — Investing in Innovation SKA
CGMA Doug Barker, President, Barker Scott Consulting, Washington, DC
Susan Dorsey, CFO, Water For People, Denver, CO
George (Tom) Waite III, CPA, CGMA, CFO/Treasurer, The Humane Society of the
United States, Washington, DC
People often think of innovation as futuristic and centered on cutting-edge
technology, but research shows that NFPs can successfully use proven management
practices and existing technology to innovate in subtler ways that are often both
low-cost and effective. See how your organization’s financial, human resource,
technology and cultural practices stack up on the innovation front. Participants will
learn through real examples from leading NFP organizations that are successfully
working through barriers and tapping opportunities for driving greater innovation,
operational effectiveness and mission impact.
35. Tax Law Update T
Bruce Hopkins, J.D., Lawyer, Polsinelli P.C., Kansas City, MO
This session is devoted to a review of recent tax regulations, IRS rulings and other
pronouncements, court opinions, proposed and enacted legislation, and other
current developments concerning the law of tax-exempt organizations.
UP5. So You Think You’re a Small Nonprofit: Issues for Smaller NFPs A AU
Joseph Cruitt, CPA, CGMA, VP/CFO, Finance/Admin., ACHE, Chicago, IL
Dennis Morrone, CPA, CGMA, Partner, Grant Thornton LLP, New York, NY
This participant-driven session will focus on some of the key financial, operational
and compliance challenges that smaller NFPs are facing. Discussions will cover:
• How NFPs are implementing responsive and effective strategies to contend with
these challenges and position themselves for continued growth
• How broader industry trends will impact your entity and what perils and
opportunities they present
UP6. Protecting Your Brand: Challenges Associated With Chapter/Affiliate
Relationships T
Laurie De Armond, CPA, Partner, BDO USA LLP, Bethesda, MD
NFPs are strengthened by their chapter/affiliate relationships, which allow
national organizations to drive their missions locally. These relationships come
with their share of reputational risks and often politics. Join us for a lively
participant-driven discussion of the accounting, tax and other complexities
associated with these relationships.

Conference Agenda
36. Major Program Determination (Old vs. New) AU(G)

Effective December 31, 2015, year-ends, subpart F (Audit Requirements) of the new
“Uniform Administrative Requirements, Cost Principles, and Audit Requirements
for Federal Awards” will change how major programs for testing are selected and
documented. We will:
• Explore changes in major program determination that will affect the number of
major programs selected for testing
• Review documentation of the major program determination process
• Look at examples of old vs. new major program determination
37. The Proper Care and Feeding of a Fraudster A AU
Christine Davis, CPA/CFF, CVA, Forensics Dir., DZH Phillips, San Francisco, CA
Hydeh Ghaffari, CPA, MBA, Partner, DZH Phillips, Oakland, CA
It takes an entire organization to care for and raise a fraudster. Join us to hear what it
takes to raise successful fraudsters! Hear about NFPs who have successfully done so
and what others do to avoid paying the price.
• Understand real-life fraud schemes highlighting the relationship between
internal controls and preventing occupational fraud
• Consider designing a system of internal controls appropriate for
your organization
• Ensure that the internal controls established are followed
38. Functional Allocation of Costs/Joint Costs A AU
Joseph Cruitt, CPA, CGMA, VP/CFO, Finance/Admin., ACHE, Chicago, IL
Jennifer Hoffman, Partner-in-Charge, NY NFP/HE, Grant Thornton LLP
This session will cover advanced issues and application. Readers of NFP financial
statements will evaluate an NFP’s efficiency by looking at how much it spends on
supporting activities. Also learn about:
• What makes the functional allocation of expenses an important estimate that
should be viewed as an audit risk
• Proper allocation of joint costs
• SOP 98-2
39. What Keeps NFP Management and Auditors Awake at Night:
Top 10 Issues SKA
CGMA George Afremow, Vice President CFO, SEMA, Diamond Bar, CA
Dorri McWhorter, CPA, CGMA, CEO, YWCA Metropolitan Chicago, Chicago, IL
Dennis Morrone, CPA, CGMA, Partner, Grant Thornton LLP, New York, NY
Cynthia Pierce, CPA, Managing Partner, NFP Services, Crowe Horwath LLP,
Chicago, IL
Hear about the seemingly endless complexities and risks of operating an effective
NFP from a regulatory, tax, compliance, operational and financial perspective.
Participants will benefit from the collective insights and experience of auditors and
members of management of NFPs.
• Assess your ability to measure and react to various risks and determine how to
better manage and deploy resources to combat risks
• Hear how those charged with governance play a critical role in working with
members of senior management and auditors of NFPs to inventory and develop
responsive procedures and policies to deal with risks
40. Benchmarking Financial Data SKA
CGMA Melissa Harman, CPA, Partner, Moss Adams LLP, Los Angeles, CA
Bob Mims, CPA, CGMA, Controller/Director of Investments, Ducks Unlimited,
Memphis, TN
This session will explore the advantages of benchmarking financial data with your
peer group to determine best strategies and practices for a not-for-profit. It is
designed for both private and public accountants desiring to learn interesting
comparisons of peer groups to provide value add to your clients or NFP.

41. Tax War Stories: Tales From the Front T
Moderator: Jeff Schragg, CPA, J.D., Partner, BDO USA LLP, McLean, VA
Panelists: Jeffrey D. Frank, CPA, Director, Deloitte Tax LLP, Indianapolis, IN
Richard J. Locastro, Partner, Gelman, Rosenberg Freedman CPAs,
Bethesda, MD
Who doesn’t love a good war story? Let these three tax veterans regale you with
tales from the not-for-profit tax front. Each story will be told in context, complete
with technical discussion of the tax issues involved. Feel free to ask questions or
supply a war story of your own!
UP7. Cause-Related Marketing A AU
Jennifer Brenner, CPA, Controller, World Vision, Seattle, WA
Cathy Clarke, CPA, Principal, CliftonLarsonAllen LLP, Minneapolis, MN
This participant-driven discussion will focus on:
• Examining accounting and auditing the issues of various types of cause-related
marketing, including commercial co-ventures and charitable sales promotions
• Expanding your understanding about reporting and regulatory compliance
aspects, including UBI and legal requirements
UP8. The Coach Approach: You’ve Never Done This Before! SKA
Experience the transformational power of powerful listening, and be coached live.
You will:
• Improve the quality of your conversations at the office and at home
• Increase your influence with your team and colleagues (and maybe even
your family)
• Get all your questions about management answered, with live coaching on
the spot
5:30–7:00pm Networking Reception

Sponsored by
What Does Your Form 990
Say About Your Organization?
Get expert feedback during a one-on-one evaluation.
These 30-minute sessions are designed to help you better understand what
your most publicly available document is saying about your organization. These
one-on-one sessions are for tax-exempt organization employees only — not for
members who are practicing as public accountants. Practicing accountants are
welcome to seek advice at the “Ask the Experts” panels.
Stay tuned for details. More information on this conference feature will be
available in May.
Please note: Our experts will not pre-prepare or re-review your return.
Bring a copy of a return that has already been filed with you; the returns will
not be reviewed in advance. Written comments will not be provided.
990
33

Conference Agenda
7:00–8:30am Continental Breakfast
42. Uniform Grant Guidance: Effective and Efficient Implementation AU(G)

Michelle Spriggs, CPA, Managing Dir., CBIZ Mayer Hoffman McCann P.C., Boston, MA
The new Uniform Grant Guidance creates new provisions designed to standardize
the reporting requirements for federal grant recipients. Included in the changes
are streamlined cost principle requirements, representing the broadest changes to
these to date. This session will:
• Provide an overview of changes in the new Uniform Grant Guidance
• Provide tips and guidance from both the auditor and organizational perspectives
• Prepare session attendees for real-world implications of the changes
43. Tax Red Flags for Auditors and Financial Managers A AU T
Laurie De Armond, CPA, Partner, BDO USA LLP, Bethesda, MD
R. Michael Sorrells, CPA, National Director, Nonprofit Tax, BDO USA LLP,
Bethesda, MD
Not-for-profit auditors and finance managers are ideally positioned to know what is
going on within an organization. It’s valuable for them to identify possible tax issues
and communicate these issues to tax professionals to avoid surprises at the end of
the year and streamline the compliance process. This session will:
• Enable auditors and financial managers to identify situations and activities that
can have potentially adverse tax consequences to an organization
• Provide an understanding of what your tax preparer needs to know
• Stimulate dialogue to enhance the tax risk management process
44. Insurance Primer: Protecting Your Nonprofit Organization SKA
Howard Siegel, CEO, Irwin Siegel Agency Inc., Rock Hill, NY
This informative session will enhance your understanding of the critical insurance
needed to protect your nonprofit organization. The session will focus on:
• Key insurance terms, definitions and current insurance trends
• What types of insurance a nonprofit should consider and at what levels
• Essential insurance terms to incorporate into your third-party contracts
45. Becoming Agile: How to Adapt the Agile Methodology for Your NFP SKA
Dan Murphy, CPA/CITP, Product Manager, Abila Inc., Austin, TX
This session focuses on how to adapt the agile methodology to the not-for-profit
paradigm. We will cover how to use the agile process to develop and implement
programs and initiatives, getting and integrating feedback into the process,
measuring progress, effectively utilizing cross-disciplinary teams, and program/
initiative planning with data-driven goal setting.
46. State and Federal Tax Compliance and Registration for Nonprofits:
A Practical Approach From a Legal Perspective T
Tracy L. Boak, J.D., Partner, Perlman Perlman LLP, New York, NY
Seth Perlman, J.D., Senior Partner, Perlman Perlman LLP, New York, NY
Navigating the maze of financial and compliance reporting requirements is a
daunting experience for you and the NFP organization you serve. Registration,
reporting and disclosure obligations under state and federal laws are binding,
whether you work for a not-for-profit or represent them. In recent years, many state
attorneys general have been widening their net and pursuing more enforcement
actions, including prosecutions of CPAs representing NFP organizations. We will
help you untangle the process of charitable state registration and provide tips
on compliance with newer forms of solicitation, including online fundraising and
promotions, cause-marketing and text messaging.
Wednesday June 17

Wednesday June 17 continued
47. AICPA Not-for-Profit Town Hall A AU(G) SKA T
CGMA Chris Cole, CPA/CFF, CGMA, CFE, Senior Manager, NFP Section, AICPA,
Durham, NC
Kristy Illuzzi, CPA, CGMA, Senior Technical Manager, CPEA, AICPA, Durham, NC
Rafael Roman, CPA, CGMA, Technical Manager, Governmental Auditing
Accounting, AICPA, Washington, DC
Amy Wang, CPA, Technical Manager, AICPA, Washington, DC
This session will provide the opportunity for participants to learn more about some
of the key issues impacting NFP entities, including significant audit, accounting,
tax and governance issues for this year. We will also introduce resources available
in this area.
48. Doing It Right: Avoiding Common Audit Quality Issues AU(G)

Erica Forhan, CPA, Partner, Moss Adams LLP, Seattle, WA
Auditors must maintain audit quality amid real-world challenges in our highly
regulated governmental and A-133 audits. In addition, audit quality continues to
be a primary concern among regulators. This session will provide insight on recent
audit quality issues identified in peer reviews and ethics investigations and how to
mitigate them.
49. FASB NFP Financial Statements Project A AU
Moderator: Jeffrey Mechanick, CPA, CGMA, Assistant Director, FASB,
Norwalk, CT
Panelists: Richard Cole, CPA, CGMA, Project Manager, FASB, Norwalk, CT
John Mattie, CPA, Partner, National Not-for-Profit Leader, PwC, New York, NY
Cynthia Pierce, CPA, Managing Partner, NFP Services, Crowe Horwath LLP,
Chicago, IL
Take a deeper dive into FASB’s once-in-a-generation project to refresh the NFP
GAAP financial statement model.
• Understand key changes being proposed in the Exposure Draft (ED) and
underlying thinking for them, including alternatives considered
• Gain insight on how your organization/clients might implement proposed
changes and reshape their financial statements
50. Alternative Investments: Valuation and Reporting A AU
FASB proposed an Accounting Standards Update on Disclosures for Investments in
Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). How will
this possibly change financial statements? You will:
• Understand changes proposed by FASB relative to disclosures for
alternative investments
• Obtain practical suggestions for integrating changes to current
financial statements
• Learn practical suggestions for fair value disclosures for alternative investments
51. Poll the CFOs SKA
CGMA Moderator: Bob Mims, CPA, CGMA, Controller/Director of Investments, Ducks
Unlimited, Memphis, TN
Panelists: Hillary Coley, CPA, CGMA, CFAO, Trout Unlimited, Arlington, VA
Michael Forster, CPA, CGMA, CFO/CAO, National Trust for Historic
Preservation, Washington, DC
John Kroll, CPA, Associate VP Finance, The University of Chicago, Chicago, IL
This interactive discussion among CFOs will cover the most significant issues faced
by not-for-profits. A favorite session for many attendees, it never disappoints in
giving participants sound wisdom and takeaways for implementation.

52. Interrogation 101: Use Excel to Make Your Data Talk SKA
Adam Haverson, CPA/CITP, CFA, Director, Global Solutions, Pall Corporation,
DeLand, FL
Learn to aggressively interrogate your data using advanced Excel skills including
data import, the Analysis Toolpak, the Solver function, VLOOKUP and Pivot tables.
Guaranteed to be both helpful (F1) and refreshing (F9).
53. Private Foundation Update: Solutions for Old and New Complications T
Jody Blazek, CPA, Partner, Blazek Vetterling, Houston, TX
Gain techniques and tools for improving and simplifying return preparation,
helping clients effectively manage their PFs, and doing creative tax planning (yes,
PFs are taxpayers). Consider challenges, such as reviewing complex grants, active
programs, equivalency and ER requirements, and investments, changing inaccurate
valuation and allocation methods.
UP9. Form 990 T
33

Bethesda, MD
It’s back! Bring your burning Form 990 questions and hottest 990 issues to this
interactive session.
.
10:15–10:45am Networking Break, Exhibits and Learning Labs
54. Preparing and Reporting on the Schedule of Expenditures of Federal
Awards (SEFA) AU(G)

In this session, we will compare and contrast old and new requirements for preparing
and reporting on the SEFA, a critical tool for grantors, auditees and auditors.
• Understand the required SEFA elements that federal agencies need to see
• Be prepared, if you’re an auditor, to perform the auditor’s responsibilities
• Integrate into your processes methods to avoid common errors in preparing or
auditing the SEFA
55. Auditing Electronic Transactions A AU
Jennifer Hoffman, Partner-in-Charge, NY NFP/HE, Grant Thornton LLP
NFPs are increasingly entering into transactions that are documented only in
electronic format. This session will discuss the unique risks those electronic
transactions present.
56. Transparency and Effectiveness Reporting SKA
CGMA Mark Oster, National Managing Partner, NFP, Grant Thornton LLP, New York, NY
In today’s climate of heightened management and board expectations for
transparency and accuracy, clearly “telling the story” and “getting it right” are
more important than ever. This session will help you:
• Understand best practices for developing institutional performance metrics and
for tailoring messages to different audiences
• Define reporting and transparency risks associated with third-party watchdogs
and regulatory/compliance reporting
• Understand how to enhance internal reporting for better decision-making
57. Painless Performance Feedback SKA
Performance feedback can be as scary for the person giving it as it is for the person
receiving it. All of your anxieties and fears about honesty and difficult conversations
surface at this time of year. Eliminate the anxiety while giving feedback by making
this year’s mid-year reviews a breeze for both you and your employees.
Conference Agenda

58. UBIT Analysis: How the Insiders Do It T
Joe Irvine, CPA, J.D., Senior Lecturer, The Ohio State University, Columbus, OH
This session will discuss the process of identifying UBI, taking steps to minimize it,
quantify it and document it. It will also include:
• Developing methods to minimize UBI through contract review
• Developing support and documentation for UBI determinations
59. Mythbusters! EO Tax Edition (or Mythperceptions) T
Rebekuh Eley, CPA, MST, Senior Director, BDO USA LLP, Chicago, IL
This session will:
• Provide a base understanding of the actual rules and regulations for tax exempts
and not the lay version
• Share examples of where a myth or misperception impacted an organization’s
ability to achieve its objectives
UP10. Training Your Board SKA
CGMA Ron Ries, CPA, CGMA, Partner, WeiserMazars LLP, New York, NY
This interactive discussion will include the responsibilities of key board committees,
management’s role in providing the necessary information to each committee, and
how management needs to communicate and present key information to board
committees and boards.
UP11. Private Foundation Issues: Interactive Unplugged T
Jody Blazek, CPA, Partner, Blazek Vetterling, Houston, TX
Come with your notions of how to serve the special needs of private foundation
clients. Consider tools to help them avoid penalties, realize lowest possible excise
tax on investment income, be comfortable with active programs and program-
related entities, and gain understanding of the one-way-street aspects of PFs.
11:35am–12:35pm Lunch
60. Overview of Single Audit Reporting Requirements and Available
Resources AU(G)
Rachel Flanders, CPA, Principal, CliftonLarsonAllen LLP, Minneapolis, MN
Rick Reeder, CPA, CGMA, Owner, Reeder Associates P.A., Tampa, FL
This session will cover single audit reporting requirements and the resources
available to auditors to assist with single audit procedures. Additionally, this
session will discuss the new Uniform Guidance for Federal Awards’ impact on
single audit reporting.
61. Understanding the Revised Audit Committee Toolkit for NFPs SKA
Ron Ries, CPA, CGMA, Partner, WeiserMazars LLP, New York, NY
The AICPA Not-for-Profit Toolkit is designed to assist management and board audit
committees to address governance issues within the entity as well as with external
auditors and advisers. We will focus on audit committee administration, roles and
responsibilities, performance evaluations and updates, including a revised COSO
framework, expansion of best practices and a new format of the tools.
62. Raising the Financial IQ of Your Company or Client SKA
CGMA Joseph Cruitt, CPA, CGMA, VP/CFO, Finance/Admin., ACHE, Chicago, IL
During this session, you will learn how to:
• Teach financial concepts to non-financial staff, board, committees and volunteers
• Communicate financial concepts using alternative learning methods
• Identify important financial drivers to communicate to improve the financial
acumen of the staff, board and volunteers of an organization

Conference Agenda
63. 21st Century Twist on Best Practices for NFP Audit Committees A AU SKA
John Alfonso, CPA, Partner, CohnReznick LLP, New York, NY
This session will focus on financial stewardship responsibilities of present-day
NFP audit committees and how management, internal and external auditors can
work together, using modern-day best practices and tools, to mitigate risks.
64. FATCA DOES Apply to You T
Lisa Heller, CPA, Tax Manager, Tate Tryon, Washington, DC
FATCA applies to tax-exempt organizations, too! This session will discuss the overall
requirements of FATCA as it applies to EOs, including tax withholdings, reporting
requirements and penalties for noncompliance. We will also discuss other relevant
foreign reporting requirements.
UP12. Outsourcing SKA
CGMA Hillary Coley, CPA, CGMA, CFAO, Trout Unlimited, Arlington, VA
This participant-driven session will discuss:
• When it makes sense to outsource a function
• Techniques to effectively outsource critical functions
• What controls need to be in place when an organization decides to outsource
• Positives and pitfalls of outsourcing
UP13. UBIT Analysis Discussion T
This session is a follow-up to Session 58. Participants will discuss:
• How to identity potential UBI
• Ways to minimize UBI before it is too late
• How to document and support UBI positions
65. Ask the Experts Panel: Single Audit AU(G)

Mary Foelster, CPA, CGMA, Director, Governmental Auditing and Accounting,
AICPA, Washington, DC
This session is your opportunity to ask questions surrounding topics covered in the
conference’s single audit/Yellow Book curriculum, including the new Data Collection
Form and FAC system updates, internal control, compliance testing, reporting,
findings and other common issues.
66. Accounting and Auditing FAQ A AU
Moderator: Chris Cole, CPA/CFF, CGMA, CFE, Senior Technical Manager,
AICPA NFP Section, Durham, NC
Panelists: Jennifer Brenner, CPA, Controller, World Vision, Seattle, WA
Michael Burns, CPA, Managing Dir., CBIZ Mayer Hoffman McCann P.C., Boston, MA
This interactive session will provide an open forum for you to ask the experts
(and our attendees) their take on accounting and auditing matters that might be
subject to diversity in practice or that have been of concern to others. Bring your
smartphone, tablet or laptop, and have fun polling!
67. What Did I Miss? A AU SKA
CGMA Lou Mezzina, Senior Advisor, Higher Ed./Other NFPs, KPMG LLP, New York, NY
With so many concurrent sessions to choose from, you had to make some tough
choices. We’ve given Lou Mezzina 75 minutes to fill in the gaps. Enjoy!

68. Ask the Experts Panel: Tax T
33

Eve Borenstein, J.D., Partner, Borenstein McVeigh Law, Minneapolis, MN
Judith Kindell, Senior Tax Advisor, IRS, Washington, DC
Bethesda, MD
This panel of NFP tax experts will address questions and issues specific to the Form
990 and other EO tax issues and will provide practical answers based on their varied
experience.
2:55pm Conference Adjourns
It’s what the CGMA
®
designation stands for
Officially, it’s Chartered Global Management Accountant®
. Established by AICPA and
CIMA, two of the world’s most prestigious accounting bodies, the CGMA designation
represents accomplished professionals who drive and deliver business success, worldwide.
Find out more at cgma.org
CGMA, CHARTERED GLOBAL MANAGEMENT ACCOUNTANT,
and the CGMA logo are trademarks of the Association of
International Certified Professional Accountants. These trademarks
are registered in the United States and in other countries.
14743-312
The AICPA’s Governmental Audit Quality
Center is a member organization for
CPA firms and State Audit Organizations
that perform audits of not-for-profit
organizations and governmental entities
including Yellow Book audits, single audits,
and other compliance audits. The Center
promotes the highest quality audits by
providing its members with important
information through electronic alerts
and member web events, practice aids,
tools, and other resources. In addition,
members demonstrate their commitment
to audit quality by meeting specific Center
membership requirements designed to
enhance quality. To learn more about the
Center or to join go to: aicpa.org/GAQC.
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Recommended CPE Credit Up to 20 Hours Main Conference On-Site/Online; Up to 4 Hours
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This conference was prepared in accordance with the Joint AICPA/NASBA Statement on Standards
for Continuing Professional Education (CPE) Programs, effective on July 1, 2012. The recommended
CPE credits are in accordance with these standards; however, your individual state board is the final
authority on the acceptance of programs for CPE credit.
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