Spotting Trouble Before It Hits: Keeping your Form 990 Schedules Error Free
This presentation aims to shed light on the common reporting issues and errors nonprofits face when completing various schedules attached to Form 990. Form 990 plays a crucial role in maintaining public trust and meeting IRS requirements. However, its complexity can lead to inadvertent mistakes—especially within the associated schedules—which may result in compliance risks.
Brandy L. Mikula, CPA – Principal, Maner Costerisan, Lansing
Amber L. Rathbun, CPA – Senior Manager, Maner Costerisan, Lansing

The Understated Matter of Expenses
Expenses are the core estimate at the heart of nonprofit financial statements, demonstrating how effectively, or ineffectively, an organization manages the funds entrusted to them by stakeholders. Investigate the underlying components of functional expense allocations and joint costs, including common pitfalls, best practices and more. Then, apply your new knowledge to create a practical framework for addressing functional expense allocations more accurately and effectively.
William Donahue – Partner, Assurance Services | Audit, Nonprofit, Aprio, LLC | Aprio Advisory Group, LLC, Rockville, MD

Fiscal Sponsorship for the Fiscally Responsible
When a nonprofit organization provides administrative support and shares its tax-exempt status with group, individual or project that does not have a 501(c)(3) status, it is engaging fiscal sponsorship. Understand the key implications of fiscal sponsorship, including sponsor models, best practices for structuring an arrangement, tax pitfalls and benefits, legal requirements and other considerations.
Patricia J. Mayer – Director, Except Organizations, Baker Tilly, San Diego, CA
Ali Shalak – Moss Adams, Las Vagas, NV

Nonprofit IT & Security
Nonprofit organizations are more plugged in than ever, from collecting donations online to hosting e-commerce stores on their websites. Yet, recent studies demonstrated that 68% of nonprofits have not created policies or procedures to address cyber vulnerabilities. Assess the cybersecurity risks specific to nonprofit organizations and discuss strategies for driving improvements in awareness, expertise and policy.
Kyle Schofield – Client Director, Quattro Business Support Services, Marietta, GA

An Inside Peek At PEEC – Update on AICPA Professional Ethics Executive Committee initiatives
Hear about the activities of the AICPA Professional Ethics Executive Committee (PEEC) including recently adopted guidance , implementation resources, ongoing standard-setting projects, enforcement information, and more.
Jennifer Kappler - Senior Manager-Professional Ethics, AICPA, Durham, NC

Mastering Single Audit Internal Controls
Any nonprofit that spends $1 million in federal funding in a fiscal year is subject to a single audit. Review the primary objective and core requirements of single audits, determine effective internal controls for managing federal awards and develop applicable testing criteria. 
Dan Merritt, CPA, MBA, CGFM – Principal, Rehmann, Detroit

To Be Continued: Inside Going Concern Analysis
Determine steps for assessing an organization’s ability to continue given current circumstances and events, including assets, debt, expected contributions and other factors. Build a system of analysis that satisfies requirements set by the Financial Accounting Standards Board and accurately demonstrates an organization’s viability.
Holly B. Pisano, CPA – Assistant Practice Lead/CFO, Not for Profit Division, Quatro Business Support Services, Detroit
Konrad Schweitzer, CPA – Principal, Public Sector, Assurance and Financial Reporter, Rehmann, Troy