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 The ERC was originally enacted with the CARES Act in […]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 The ERC was originally enacted with the CARES Act […]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 Cecilia Spencer, CPA, Manager, at Blue & Co. Not-for-profit organizations often receive funds with specific restrictions on how they can be used. These restrictions ensure that the donor’s intent […]
By Caroline Paulus, CPA, Audit Manager at Blue & Co. Insurance costs for not-for-profit organizations, especially state and national membership organizations, can vary widely based on several factors, including size […]
By Doug Hasler, CPA, Director at Blue & Co. Whether your organization is considering soliciting donor-restricted permanent endowment contributions as part of a new capital campaign or you already have […]
By Doug Hasler, CPA, Director at Blue & Co. In the first part of our series on establishing comprehensive endowment policies, we covered endowment creation and investment policy considerations. If […]
By Luke Pierce, CPA, Manager, at Blue & Co. What is a payment re-direct and business email compromise scheme? A payment re-direct and business email compromise scheme is when a […]
By Greg Jackson, CPA, Principal, at Blue & Co. What is Segregation of Duties? According to the American Institute of Certified Public Accountants, segregation of duties is a basic building […]