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Author: Samantha Crist

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Jeopardizing Tax Exempt Status – Part One

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 […]

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Not-For-Profits and Capital Expenditures

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 […]

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When to Recognize a Promise to Give as Revenue

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 […]

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Single Audit and the Data Collection Form

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 […]

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Acceptance of Donor’s Investment Manager

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 […]

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Importance of a Fraud Risk Assessment

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 […]

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Needle and medicine vial - 2025 340B Recertification

2025 340B Recertification Reminder for Federal Grantee Organizations

The 2025 Grantee recertification period for Consolidated Health Centers, Federally Qualified Health Centers & Look-Alikes, Ryan White Clinics, Comprehensive Hemophilia Treatment Centers, Native Hawaiian, Black Lung Programs, Urban Indian, and […]

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sponsorship accounting

Sponsorship Accounting for Not-for-Profits

By Christina Cruea, CPA, Senior Accountant at Blue & Co. Not-for-profit organizations often rely on sponsorships to provide essential funding, expand resources, and increase community engagement. Organizations should be aware […]

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Matt Howard New Director Promotion - 2025

Blue & Co., LLC Announces 2025 Director Promotion

CARMEL, Ind. (January 7, 2025) – – Blue & Co., LLC is proud to announce the 2025 director promotion of Matt Howard, effective January 1, 2025. Matt Howard, CPA/ABV, CVA, is […]

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