Financial Management Best Practices
|
|
|
- Albert Bridges
- 6 years ago
- Views:
Transcription
1 Financial Management Best Practices presented by: Kelli Miller, CPA - Partner
2 To protect the confidential and proprietary information included in this material, it may not be disclosed or provided to any third parties without the approval of. Certified Public Accountants & Business Consultants 1301 York Road ~ Suite 800 ~ Lutherville, MD ~ North Main Street ~ Suite 201 ~ Bel Air, MD ~ East Pulaski Highway ~ Elkton, MD ~
3 WHY IS IT IMPORTANT TO PAY ATTENTION TO FINANCES? Building block for managing all aspects of the Organization: programs, capital assets, human resources, fundraising..
4 WHY ARE WE HERE TODAY? Most Organizations have room for improvement in financial matters.
5 WHAT IS THE FIRST STEP? Set an appropriate tone at the top regarding financial practices.
6 WHOSE RESPONSIBILITY IS IT TO ESTABLISH GOOD FINANCIAL PRACTICES? Governance is legally accountable for the entity including its financial well being Management via authority delegated by Board Executive Director Financial Personnel
7 WHAT IS THE STRUCTURE OF A GOOD BOARD? Board Finance Committee Audit Committee Board Treasurer
8 WHAT ARE THE ATTRIBUTES OF A GOOD BOARD? Dedication to best practices Diversity in composition Processes for addressing issues Board rotation Meeting schedule Maintain minutes Written policies Flexibility to adapt
9 BOARD FUNCTIONS VERSUS MANAGEMENT FUNCTIONS Board - oversight Management Execute day to day Executive Director Finance Manager (contingent on size and budget) Bookkeeper (contingent on size and budget)
10 BUILDING A FOUNDATION Cash or Accrual? NPO Generally Accepted Accounting Principals reporting Unrestricted Board designated Temporarily restricted Permanently restricted
11 BUDGETS Operating Expenses Revenue Key budgeting concepts Capital
12 INTERNAL CONTROL Defined as the processes and procedures which an organization implements for the purpose of safeguarding its assets Imperative for all organizations Developed and tailored to the specifics of the organization
13 PRACTICAL CONTROLS FOR ALL ORGANIZATIONS Tone at the top Cash controls Accountability Physical controls/limited access Whistle blower Mini audits Credit card controls Training Compliance reviews
14 BASIC POLICIES Record retention Conflict of interest Whistle blower Gift acceptance Private inurement Investment
15 FINANCIAL CONCEPTS AND BENCHMARKS Indirect costs Cash flow concerns Internal interim financial statements Unrestricted net asset balances Budgets to actual Key metrics and ratio analysis Diversity in support Compensation matters Comparison to peers Internal trends Transparency is the key!
16 EXTERNAL FINANCIAL REPORTING Audits Tax filings Grantor reports
17 EXTERNAL RESOURCES Google Monitor Guidestar and/or other public nonprofit sites MANO SPAN Debbie s Faith Based NPO Resource Center
18 QUESTIONS
19 Leave your card if you would like us to send you a Checklist for Reading and Understanding the Financial Statements and detailed slides from the presentation.
20 For more information contact: Certified Public Accountants & Business Consultants 1301 York Road ~ Suite 800 ~ Lutherville, MD ~ North Main Street ~ Suite 201 ~ Bel Air, MD ~ East Pulaski Highway ~ Elkton, MD ~
EXECUTIVE BOARD SELF-ASSESSMENT TOOL An Internal Focus on How Executive Boards Can Build Fiscally Sound Councils
EXECUTIVE BOARD SELF-ASSESSMENT TOOL An Internal Focus on How Executive Boards Can Build Fiscally Sound Councils TRAINED STAFF/ VOLUNTEERS STRONG Good Governance is necessary to ensure that the councils
CAI CPA, PLLC Certified Public Accountant
Certified Public Accountant CHINESE COMMUNITY CENTER OF FLUSHING, INC. Financial Statements for the Year Ended February 28, 2014 and Independent Auditors Report Certified Public Accountant Main Office
THE LADDER ALLIANCE, INC. Financial Statements. For the Year Ended December 31, 2011
Financial Statements For the Year Ended December 31, 2011 Charles O. Paul Certified Public Accountant 7408 Continental Trail P.O. Box 820402 N. Richland Hills, TX 76182 Fort Worth, TX 76182 (817) 498-0884
Nonprofit Financial Reporting Model ASU
Presented by James Woy, CPA Pre licensure New version of CPA exam 2017 College level accounting education Standards and Ethics Focus on QC standards Revisions to audit report CPA learning and support Competency
Copyright 2014 School Nutrition Association. All Rights Reserved.
The task of determining how a business will afford to achieve its strategic goals and objectives. Assess the business environment Confirm the business vision and objectives Identify the types of resources
FINANCIAL REPORTING FOR NONPROFIT ORGANIZATIONS
FINANCIAL REPORTING FOR NONPROFIT ORGANIZATIONS PROGRAM OBJECTIVES Understand role of Executive Director and Board with respect to external financial reporting Understand external financial reporting requirements
IRS Form 990 Return of Organization Exempt From Income Tax
IRS Form 990 Return of Organization Exempt From Income Tax Evolution of the Form 990 Complete redesign in 2008 Previous significant revision was 1979 Emphasis on the transparency and accountability needs
We will begin scheduling appointments early in January. Please schedule your appointment by visiting our website at <Appointments>.
Tax Exempt/Not-For-Profit Organizer GURR CPA LLC 1156 South State Street, Suite 202, Orem, UT 84097 (801) 225-9411, (801) 225-4318 (fax) info@gurrcpa.com www.gurrcpa.com Here is your Nonprofit tax organizer
FIT FOUNDATION BOARD OF DIRECTORS Roles and Responsibilities
Overall Board Lead Participate Invest Develop a vision and clear mission for the Foundation; Articulate guiding values of the Foundation; Establish major strategic goals; Outline strategies for achieving
HABITAT Financial BASICS for Non-Financial Managers
HABITAT Financial BASICS for Non-Financial Managers HFH OR/WA/HI Conference Oct 24, 2015 Frank Gorman Field Operations Manager State Support Organizations Overview Basic Fiduciary Concepts Budgeting Process
Outsourcing Trends in Nonprofit Investment Management IPA/GIFT Finance & Investment Deep Dive Day November 4, 2015
Outsourcing Trends in Nonprofit Investment Management IPA/GIFT Finance & Investment Deep Dive Day November 4, 2015 This document is for institutional use only and redistribution is expressly prohibited.
Advanced Accounting Issues for Nonprofits May 17, vs GAAP Reporting: What s the Difference? Presented by: Dan Miller, CPA, Shareholder
Dan Miller, CPA, Shareholder, Business Unit Director Gifts in Kind/Contributed Services/Noncash Contributions Net Assets and Fund Balances Investment Income and Investment Expense Special Events Record
Accounting Standards Update (ASU) Summary of Changes
WE BUILD STRONGER NONPROFITS ONE ACCOUNTING DEPARTMENT AT A TIME Accounting Standards Update (ASU) 2016-14 Summary of Changes Introduction Accounting Standards Update (ASU) 2016-14, Presentation of Financial
Form 990 Return of Organization Exempt From Income Tax
OMB No. 1545-0047 Form 990 Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung 2011 benefit trust or private foundation)
B Check if applicable: C E Telephone number. Pittstown, NJ
Form 990 Department of the Treasury Internal Revenue Service OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2016 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except
Return of Organization Exempt From Income Tax
Form 990 Return of Organization Exempt From Income Tax OMB No. 1545-0047 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung 2010 benefit trust or private foundation)
UNITED WAY OF SANTA ROSA COUNTY, INC.
UNITED WAY OF SANTA ROSA COUNTY, INC. COMPILATION OF FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2017 DURST JORDAN, CPA, PA TABLE OF CONTENTS PAGE Independent Accountant s Compilation Report 1 Financial
Seminar for Not-For Profit Organizations. Scott Rodgville, CPA
Seminar for Not-For Profit Organizations Scott Rodgville, CPA Copyright, 2009 Core Form Changes Which Form do you have to file and when? Form 990-N, 990-EZ or 990 Phase in Schedule for revised Form 990
GIRL BE HEARD INSTITUTE FINANCIAL STATEMENTS AND AUDITORS' REPORT DECEMBER 31, 2014
FINANCIAL STATEMENTS AND AUDITORS' REPORT DECEMBER 31, 2014 Index Page Independent Auditors Report 1 Statement of financial position as of December 31, 2014 2 Statement of activities for the year ended
KEY ACCOUNTING ISSUES FOR NON-PROFIT ORGANIZATIONS
KEY ACCOUNTING ISSUES FOR NON-PROFIT ORGANIZATIONS By Larry L. Perry, CPA CPA Firm Support Services, LLC (CPA Practice Aids, LLC) www.cpafirmsupport.com 1 This publication is designed to provide accurate
Nonprofit Financials: What Your Board Needs to Know. Association TRENDS. Nat Bartholomew, CPA Partner CliftonLarsonAllen
Nonprofit Financials: What Your Board Needs to Know Association TRENDS Nat Bartholomew, CPA Partner CliftonLarsonAllen Tuesday, February 5, 2013 3:00 4:30 EST 1 1 About CliftonLarsonAllen CliftonLarsonAllen
WEATHERSPOON ART MUSEUM ASSOCIATION
FINANCIAL REPORT YEARS ENDED JUNE 30, 2018 AND 2017 Table of Contents Page No. Independent Auditor's Report 1 Financial Statements Statements of Financial Position 2 Statements of Activities and Changes
THE LADDER ALLIANCE, INC. Financial Statements. For the Year Ended December 31, 2013
Financial Statements For the Year Ended December 31, 2013 Charles O. Paul Certified Public Accountant 7408 Continental Trail P.O. Box 820402 N. Richland Hills, TX 76182 Fort Worth, TX 76182 (817) 498-0884
Financial Analysis: Use Your Data Effectively
Community Action Partnership 2017 Annual Convention August 29 September 1, 2017 Philadelphia, PA Philadelphia Downtown Marriott Financial Analysis: Use Your Data Effectively Thursday, August 31, 2017 11:00
KIRCALDIE, RANDALL & MCNAB LLC. ALL OUR KIN, INC. Financial Statements For the Year Ended December 31, 2009
ALL OUR KIN, INC. Financial Statements For the Year Ended December 31, 2009 TABLE OF CONTENTS Page Number Independent Auditor s Report 1 Financial Statements: Statement of Financial Position 2 Statement
CHARTER OF AUDIT COMMITTEE OF THE BOARD OF DIRECTORS (as amended through November 13, 2012)
CENTURYLINK, INC. CHARTER OF AUDIT COMMITTEE OF THE BOARD OF DIRECTORS (as amended through November 13, 2012) I. SCOPE OF RESPONSIBILITY A. General Subject to the limitations noted in Section VI, the primary
Financial Statement Changes for Non-Profit Organizations
Financial Statement Changes for Non-Profit Organizations Bob Kollar Assistant Professor of Accounting, Duquesne University Shareholder, KuhlemanKollar & Associates, CPAs Workshop Description The Financial
Name change 801 2nd Avenue, 2nd Floor. New York, NY (212)
Form 990 OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2013 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) G Do not enter Social Security
SHAW COMMUNICATIONS INC. AUDIT COMMITTEE CHARTER
SHAW COMMUNICATIONS INC. AUDIT COMMITTEE CHARTER This Charter of the Audit Committee (the Committee ) of the Board of Directors (the Board ) of Shaw Communications Inc. (the Corporation ) was adopted and
Nonprofit Finance and Audit Committee Best Practices Checklist
Financial Oversight Committee Charter Ensure that all Committee policies, procedures, charter, and other relevant historical information are contained in one living document Update the document at least
MONDELĒZ INTERNATIONAL, INC. AMENDED AND RESTATED AUDIT COMMITTEE CHARTER. Effective January 26, 2015
Purpose. MONDELĒZ INTERNATIONAL, INC. AMENDED AND RESTATED AUDIT COMMITTEE CHARTER Effective January 26, 2015 The Audit Committee (the Committee ) of the Board of Directors (the Board ) of Mondelēz International,
Session 1: Telling Your Financial Story
Session 1: Telling Your Financial Story Financial Management Training Program Hilda Polanco, Founder and CEO Rebecca Coker, Lead Consultant, West Coast Neela Pal, Senior Consultant September 27, 2016 INTRODUCTIONS
MAASAI GIRLS EDUCATION FUND
FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT TABLE OF CONTENTS Independent auditors' report...1-2 Audited financial statements Statements of financial position...3 Statements of activities...4-5
AUDIT COMMITTEE MANDATE
SUPERIOR PLUS CORP. AUDIT COMMITTEE MANDATE A. Purpose The primary purpose of the Audit Committee (the Committee ) of the Board of Directors (the Board ) of Superior Plus Corp. (the Corporation ) is to
For the 2017 calendar year, or tax year beginning DELFARIB FANAIE
Form OMB. - Department of the Treasury Internal Revenue Service A B For the calendar year, or tax year beginning C Address change Initial return Open to Public Inspection,, and ending, Check if applicable:
Budget Empowerment and Accountability for Nonprofit Organizations
Budget Empowerment and Accountability for Nonprofit Organizations A. Michael Gellman, CPA Rubino & McGeehin Chartered CPAs and Consultants Developed under cooperative agreement with HHS, HRSA, HAB Access
990 Preparation Checklist
990 Preparation Checklist The following checklist is intended to help you prepare for Form 990. If you have any questions about this checklist or the form, please contact your Rea advisor or Maribeth Wright,
KIRCALDIE, RANDALL & MCNAB LLC. ALL OUR KIN, INC. Financial Statements For the Year Ended December 31, 2010
ALL OUR KIN, INC. Financial Statements For the Year Ended December 31, 2010 TABLE OF CONTENTS Page Number Independent Auditor s Report 1 Financial Statements: Statement of Financial Position 2 Statement
Principle 1: Ethical standards
Proposed updated NZX Code Principle 1: Ethical standards Directors should set high standards of ethical behaviour, model this behaviour and hold management accountable for delivering these standards throughout
B Check if applicable: C E Telephone number TORRANCE, CA HANNAH SONG
Form 990 Department of the Treasury Internal Revenue Service OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2014 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except
Nonprofit Accounting. 2 nd Edition. Steven M. Bragg
Nonprofit Accounting 2 nd Edition Steven M. Bragg Chapter 1 Overview of the Nonprofit Entity... 1 Learning Objectives... 1 Introduction... 1 Definition of a Nonprofit Entity... 1 Nonprofit Organizational
Open to Public Inspection A For the 2016 calendar year, or tax year beginning, 2016, and ending,
Form 990 Department of the Treasury Internal Revenue Service OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2016 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2012 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501, 527, or 4947(1) of the Internal Revenue Code (except black lung benefit trust
Inspection A For the 2013 calendar year, or tax year beginning, 2013, and ending, B Check if applicable: C TUCSON, AZ
Form 990 OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2013 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) G Do not enter Social Security
990 Basics for Exempt Organizations: Creating Trust Through h Transparency and Accountability
for Exempt Organizations: Creating Trust Through h Transparency and Accountability Denise P. Hill, CPA Senior Manager February 29, 2012 2012 Elliott Davis, PLLC 2012 Elliott Davis, LLC How do you know
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2012 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except
HYDRO ONE LIMITED AUDIT COMMITTEE MANDATE
HYDRO ONE LIMITED AUDIT COMMITTEE MANDATE Purpose The Audit Committee (the Committee ) is a committee appointed by the board of directors (the Board ) of Hydro One Limited (including its subsidiaries,
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2012 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except
HONORING AMERICA S WARRIORS, (405)
HONORING AMERICA S WARRIORS, (405)-948-4376 August 22, 2017 Honoring America s Warriors 1301 CORNELL PKWY STE 700 OKLAHOMA CITY, OK 73108 Dear Client: Enclosed is your 2016 Federal Return of Organization
FRIENDS OF MONTANA PBS, INC. AUDITED FINANCIAL STATEMENTS
AUDITED FINANCIAL STATEMENTS June 30, 2016 and 2015 CONTENTS AUDITED FINANCIAL STATEMENTS Page Independent auditors' report 3 Statements of financial position 4 Statements of activities 5-6 Statements
New Guidelines for Tax Exempt Organizations A Look at IRS Compliance Readiness for 2012 and Beyond
New Guidelines for Tax Exempt Organizations A Look at IRS Compliance Readiness for 2012 and Beyond Executive Directors Roundtable Fall Leadership Network Meeting Las Cruces, NM October 4, 2013 Eduardo
The Basics of Nonprofit Financial Statements. Presented by Jacki Frank, CPA, Shareholder
The Basics of Nonprofit Financial Statements Presented by Jacki Frank, CPA, Shareholder 1 Generate a list of questions about nonprofit financial statements. Explain basic financial terms as they relate
NonProfit Governance & The Revised IRS Form 990 Managing Conflicts of Interest
NonProfit Governance & The Revised IRS Form 990 Managing Conflicts of Interest Henry Lesser, DLA Piper (US) Dennis Wilson, DLA Piper (US) Lisa Merrill, DLA Piper (US) January 6, 2010 Purpose of New IRS
Greater Boston Chapter of National Spinal Cord Injury Association, Inc. d/b/a Rise Above Paralysis. Financial Statements. June 30, 2016 and 2015
Greater Boston Chapter of National Spinal Cord Injury Association, Inc. Financial Statements June 30, 2016 and 2015 Table of Contents Page Independent Accountant s Review Report... 1 Financial Statements:
990 Long Form Questionnaire
This information requested is in addition to the initial information submitted to us in the financial organizer and will be considered a part of the entire organizer of information and subject to the same
PUBLIC INSPECTION COPY
PUBLIC INSPECTION COPY Form 990 OMB No. 1545-0047 Department of the Treasury Internal Revenue Service A B For the 2017 calendar year, or tax year beginning C Address change Name change Initial return Open
For the 2013 calendar year, or tax year beginning C
Form ETENSION ATTACHED 990 For the 2013 calendar year, or tax year beginning C Check if applicable: Address change Name change Initial return 2013 Return of Organization Exempt From Income Tax Under section
1. Purpose. 2. Membership and Organizations. Canadian Imperial Bank of Commerce Audit Committee Mandate
1 1. Purpose (1) The primary functions of the Audit Committee are to: fulfill its responsibilities for reviewing the integrity of CIBC's financial statements, related management's discussion and analysis
ACCESS NOW AND COMBINED FINANCIAL STATEMENTS AND AUDITORS' REPORTS DECEMBER 31, 2017
AND EUROPE COMBINED FINANCIAL STATEMENTS AND AUDITORS' REPORTS DECEMBER 31, 2017 EUROPE DECEMBER 31, 2017 TABLE OF CONTENTS PAGE INDEPENDENT AUDITORS' REPORT 1 FINANCIAL STATEMENTS Combined statement of
ECCLESIA, INC. D/B/A ECCLESIA COLLEGE AUDITED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION FOR THE YEARS ENDED MAY 31, 2016 AND 2015
EIN NUMBER: XX-XXX5244 OPE ID NUMBER: 03076300 DUNS NUMBER: 072470958 ECCLESIA, INC. AUDITED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION FOR THE YEARS ENDED MAY 31, 2016 AND 2015 R. Michael LaBounty
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
GUIDELINES OF THE GREEK ORTHODOX LADIES PHILOPTOCHOS SOCIETY, INC.
GUIDELINES OF THE GREEK ORTHODOX LADIES PHILOPTOCHOS SOCIETY, INC. Table of Contents Article I: GOVERNANCE AND ADMINISTRATION 4 1.0 The Finance Administration Committee 4 1.1 Responsibilities 4 1.2 Duties
Reading Partners FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS REPORT. June 30, 2017 with comparative totals for 2016
FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS REPORT with comparative totals for 2016 C O N T E N T S Page INDEPENDENT AUDITORS REPORT 3 FINANCIAL STATEMENTS STATEMENT OF FINANCIAL POSITION 5 STATEMENT
KIRCALDIE, RANDALL & MCNAB LLC. ALL OUR KIN, INC. Financial Statements For the Year Ended December 31, 2012
ALL OUR KIN, INC. Financial Statements For the Year Ended December 31, 2012 ALL OUR KIN, INC. TABLE OF CONTENTS Page Number Independent Auditor s Report 1 Financial Statements: Statement of Financial Position
ANIMALS DESERVING OF PROPER TREATMENT
Audited Financial Statements For the Years Ended December 31, 2017 and 2016 Table of Contents Page(s) Independent Auditor s Report... 1-2 Financial Statements Statements of Financial Position... 3 Statements
The International Atomic Energy Agency Whistle-blower Policy
The International Atomic Energy Agency Whistle-blower Policy Introduction 1. The International Atomic Energy Agency (IAEA) has zero tolerance for fraud, corruption or other forms of misconduct in its programmes
Peggy Adams Animal Rescue League of the Palm Beaches, Inc. Financial Statements
Peggy Adams Animal Rescue League of the Palm Beaches, Inc. Financial Statements December 31, 2017 Table of Contents Independent Auditors Report... 1 Financial Statements: Statement of Financial Position...
Statement of Program Service Accomplishments Check if Schedule O contains a response to any question in this Part III...
Form 990 (2010) Page 2 Part III Statement of Program Service Accomplishments Check if Schedule O contains a response to any question in this Part III.............. 1 Briefly describe the organization s
How ASU Will Affect Your Notfor-Profit. Part II: Net Asset Classification, Investment Earnings, Underwater Endowments and Cash Flows
How ASU 2016-14 Will Affect Your Notfor-Profit Entities Part II: Net Asset Classification, Investment Earnings, Underwater Endowments and Cash Flows Today s Presenters Jackie Gonzalez, CPA Partner Public
Applying FASB's New NFP Financial Statement Standard
Applying FASB's New NFP Financial Statement Standard Net Assets Classes Statement of Cash Flows Key Changes in New FASB ASU Liquidity & Availability Investment Return Expense Reporting Objectives for Net
THE PRESBYTERIAN NIGHT SHELTER OF TARRANT COUNTY FINANCIAL STATEMENTS AND OTHER FINANCIAL INFORMATION WITH INDEPENDENT AUDITORS REPORT
FINANCIAL STATEMENTS AND OTHER FINANCIAL INFORMATION WITH INDEPENDENT AUDITORS REPORT YEAR ENDED (WITH COMPARATIVE TOTALS FOR 2015) TABLE OF CONTENTS YEAR ENDED INDEPENDENT AUDITORS REPORT 1 FINANCIAL
BOYS & GIRLS CLUBS OF COLLIN COUNTY, INC. Financial Statements
Financial Statements For the Year Ended December 31, 2016 Charles O. Paul Certified Public Accountant 7408 Continental Trail P.O. Box 820402 N. Richland Hills, TX 76182 Fort Worth, TX 76182 (817) 498-0884
For the 2017 calendar year, or tax year beginning
Form OMB. - Department of the Treasury Internal Revenue Service A B For the calendar year, or tax year beginning C Check if applicable: Address change Name change Initial return Return of Organization
Outsourcing options for your investment program
Fiduciary solutions for HOSPITALS AND HEALTHCARE SYSTEMS Outsourcing options for your investment program INVESTED. TOGETHER. Managing complexity Hospitals and healthcare systems face some of the most complex
[NAME OF CHARTER SCHOOL] CONFLICT OF INTEREST POLICY ARTICLE I PURPOSE
![[NAME OF CHARTER SCHOOL] CONFLICT OF INTEREST POLICY ARTICLE I PURPOSE](/thumbs/82/85720582.jpg "[NAME OF CHARTER SCHOOL] CONFLICT OF INTEREST POLICY ARTICLE I PURPOSE")
[NAME OF CHARTER SCHOOL] CONFLICT OF INTEREST POLICY ARTICLE I PURPOSE Section 1. The purpose of this conflict of interest policy (the Policy ) is to protect the interests of [CHARTER SCHOOL] (the Corporation
SEC Approves NYSE Final Corporate Governance Listing Standards. December 2003
650 Page Mill Road Palo Alto, CA 94304-1050 PHONE 650.493.9300 FAX 650.493.6811 www.wsgr.com SEC Approves NYSE Final Corporate Governance Listing Standards December 2003 Introduction On November 4, 2003,
USING FINANCIAL STATEMENTS TOGETHER WITH IRS FORM 990 TO UNDERSTAND YOUR POTENTIAL GRANTEES
USING FINANCIAL STATEMENTS TOGETHER WITH IRS FORM 990 TO UNDERSTAND YOUR POTENTIAL GRANTEES Presented by: Regina A. Rodriguez, CPA Senior Manager Not-for-Profit Services EisnerAmper LLP 212-891-6038 regina.rodriguez@eisneramper.com
Being a Better Consultant. Key Performance Indicators Benchmarking and Trend Analyses
Being a Better Consultant Key Performance Indicators Benchmarking and Trend Analyses Nat Bartholomew, CPA Partner in Charge Associations and Membership Organizations CliftonLarsonAllen Agenda Define benchmarking
5/23/2016. Nonprofit Hot topics. Questions and Answers
Nonprofit Hot topics Questions and Answers 1 Statistics How many exempt organizations in the United States (as of November 2015) 1,549,296 Nonprofits 1,178,739 Charitable Organizations 1,076,309 Public
Return of Organization Exempt From Income Tax
Form 990 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit
Nonprofit Seminar: 2018 Accounting Standard Changes. Presented by: Adam Kellerhals, CPA
Nonprofit Seminar: 2018 Accounting Standard Changes Presented by: Adam Kellerhals, CPA Disclaimer Our firm provides the information for general guidance only, and does not constitute the provision of legal
University of California, Berkeley Foundation Investment Policy Statement
University of California, Berkeley Foundation Investment Policy Statement Adopted by BEMCO on February 26, 2015 Ratified by UCBF on February 27, 2015 Effective Date: March 1, 2015 The University of California,
Faculty Student Association of Downstate Medical Center, Inc.
Audit Committee Gregorian University Foundation, Inc. New York, NY 10019 Faculty Student Association of Downstate Medical Center, Inc. We have audited the financial statements of Gregorian University Foundation,
CHARTER of the AUDIT COMMITTEE of the BOARD of DIRECTORS of TYSON FOODS, INC.
I. PURPOSE CHARTER of the AUDIT COMMITTEE of the BOARD of DIRECTORS of TYSON FOODS, INC. The primary function of the Audit Committee (the "Committee") is to assist the Board of Directors of Tyson Foods,
Return of Organization Exempt From Income Tax
Form 99 Department of the Treasury Internal Revenue Service Return of Organization Exempt From Income Tax Under section 1(c), 27, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
18 Jan Bradley M. Kuhn, President
18 Jan. 2018 Bradley M. Kuhn, President Form 990 (2016) Page 2 Part III Statement of Program Service Accomplishments Check if Schedule O contains a response or note to any line in this Part III.............
Chapter Finance Guidelines. Chapter Finance Guidelines
Chapter Finance Guidelines Chapter Finance Guidelines This section on chapter finance is designed to offer clear guidelines to chapter officers in the key area of chapter finance. The information included
NATIONAL CENTER FOR RESEARCH IN ADVANCED INFORMATION AND DIGITAL TECHNOLOGIES
NATIONAL CENTER FOR RESEARCH IN ADVANCED INFORMATION FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT TABLE OF CONTENTS Independent auditors' report...1-2 Audited financial statements Statements of
OPERATION FIRST RESPONSE, INC.
Financial Statements OPERATION FIRST RESPONSE, INC. December 31, 2017 GENERAL ORGANIZATIONAL DATA ORGANIZATION AND PURPOSE Operation First Response, Inc. was incorporated under the laws of Commonwealth
Utah Council for Citizen Diplomacy. FINANCIAL STATEMENTS AND INDEPENDENT ACCOUNTANT S REVIEW REPORT For the Years Ended December 31, 2016 and 2015
Utah Council for Citizen Diplomacy FINANCIAL STATEMENTS AND INDEPENDENT ACCOUNTANT S REVIEW REPORT For the Years Ended December 31, 2016 and 2015 ` TABLE OF CONTENTS Independent Accountant s Review Report...
Inspection A For the 2013 calendar year, or tax year beginning, 2013, and ending, B Check if applicable: C
Form 990 OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2013 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) G Do not enter Social Security
Change of Accounting Period
Form 990 Department of the Treasury Internal Revenue Service OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2014 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except
PIKES PEAK COMMUNITY ACTION AGENCY, INC. FINANCIAL STATEMENTS AND ADDITIONAL INFORMATION WITH INDEPENDENT AUDITORS' REPORT DECEMBER 31, 2010 AND 2009
FINANCIAL STATEMENTS AND ADDITIONAL INFORMATION WITH INDEPENDENT AUDITORS' REPORT DECEMBER 31, 2010 AND 2009 OSBORNE, PARSONS & ROSACKER, LLP CERTIFIED PUBLIC ACCOUNTANTS TABLE OF CONTENTS Independent
Checklist of Required Schedules
Page 3 Part IV Checklist of Required Schedules 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If Yes, complete Schedule A.............................
Nonprofit Implementation of FASB Financial Reporting Standards
Nonprofit Implementation of FASB Financial Reporting Standards Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC registered investment advisor. Learning Objectives
PUBLIC INSPECTION COPY
Form 990 Department of the Treasury Internal Revenue Service OMB No. 1545-0047 Return of Organization Exempt From Income Tax 2015 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except
NAMI. Financial Statements and Independent Auditors Report. December 31, 2017 and 2016
Financial Statements and Independent Auditors Report Financial Statements Contents Independent Auditors Report... 1-2 Financial Statements Statements of Financial Position... 3 Statements of Activities...
4 c (Code: ) (Expenses $ including grants of $ ) (Revenue $ (Expenses $ including grants of $ ) (Revenue $ 4 e Total program service expenses G
Form 990 (2014) THE DESMOND TUTU PEACE FOUNDATION 13-4092458 Page 2 Part III Statement of Program Service Accomplishments Check if Schedule O contains a response or note to any line in this Part III..................................................
Oklahoma Shakespeare in the Park, Inc. Independent Accountant s Report and Financial Statements for the Year Ended September 30, 2015
Independent Accountant s Report and Financial Statements for the Year Ended September 30, 2015 dwg, inc 1912 N. Drexel Blvd. Phone: 405.949.0189 Oklahoma City, OK 73107 Fax: 405.949.1189 TABLE OF CONTENTS