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Learn about new developments and the latest topics of interest to CPAs and other accounting professionals in the not-for-profit sector. Choose the concurrent sessions that specifically meet your needs. A networking reception will immediately follow the conference.
Note: This event qualifies for Yellow Book CPE based on your unique audited entity.
Special Offer for Guests/Clients of OSCPA Members: Enhance education in the not-for-profit arena; invite other not-for-profit professionals as your guests to attend the 2018 Not-for-Profit Conference for only $245 per person - that's a savings of $75 off of the member conference fee! Two ways for guests/clients of OSCPA members to register:
- Complete registration form in the conference brochure (available in mid-March). Indicate that they are a non-member and guest/client of an OSCPA member (listing OSCPA member name); or
- Contact the OSCPA at 503-641-7200 / 800-255-1470, ext. 3 to register receiving the guest/client fee.
Note: the special guest/client fee is not applicable to OSCPA members or CPAs eligible for membership. Uncertified colleagues of OSCPA members qualify for the member fee.
Please join us after the conference adjourns for a networking reception: Includes hosted hors d'oeuvres & one complimentary beverage.
Conference is developed by the OSCPA Not-for-Profit Conference Planning Subcommittee. We appreciate the following businesses for sponsoring the 2018 OSCPA Not-for-Profit Conference:
Clark Nuber PS
CPAs and other accounting professionals in the not-for-profit sector.
- Beyond the Headlines
Louis J. Mezzina, CPA
KPMG LLP, New York, NY
A look at the not-for-profit sector as covered by the media.
- FASB Update
Richard A. Cole, CPA, CGMA
Financial Accounting Standards Board, Norwalk, CT
This session will provide an overview of new accounting standards and active projects. It will provide an overview of the new standards on pensions, leases, financial reporting for NFPs, etc. It will also provide an overview of the grants and contracts project which is expected to be issued as a final ASU in June, and other projects the FASB is working on.
- Tax and Regulatory Update
Jane M. Searing, CPA, M.S. Taxation
Clark Nuber PS, Bellevue, WA
As if the Tax Cut and Jobs Act was not enough, the Treasury also released CPAR rules for audits of partnerships which have implications for tax exempt organizations. Notice 2017-73 on Donor Advised Funds, the GAAP Guys are changing up reporting of net assets and revenue recognition, and we still need to be keeping up with the IRS's Work Plan. We will have an invigorating 60 minute tour of federal tax issues non-profits need to keep an eye on in 2018.
- Cyber Security: Why You Got Hacked (and How to Make Sure it Does Not Happen Again)
Kevin Villanueva, CISA, CISSP, CCSFP, PCI QSA, HITRUST CCSFP
Moss Adams LLP, Seattle, WA
Concurrent Sessions: (Refers to registration options listed below)
- A-1: Troublesome 990 Topics
The Form 990 is much more than a financial disclosures and there are many nuances and traps for the unwary. In addition, due to the IRS having limited resources, the instructions to the form and schedules may contradict the questions on the actual form and schedules. For many practitioners combing through the pages of Form 990 instructions can be daunting. The good news is this session will walk through the Form 990 and Schedules and highlight the troublesome areas to pay attention to when preparing the Form 990. The learning objective is to gain a deeper understanding to the Form 990 and Schedules and what the IRS is really requesting. Please note that due to time restrictions this class will not cover Schedules E, H, or K of the Form 990.
- A-2: FASB Deep Dive
This session will do a deep dive into the grants and contracts project which is expected to be issued in June of 2018. It also will highlight implementation issues and concerns which have been raised to the FASB.
- A-3: Diversity, Equity, and Inclusion Best Practices: What's Working in Organizations?
Participants will engage in an interactive session to learn about some of the best practices being used by leading edge organizations across the country in regard to diversity, equity and inclusion (DEI). The presenter will present this information in a fun and lively manner, which will include opportunities for information sharing and a Q&A session in a safe environment. Your presenter, Joseph Wahl, is a veteran consultant with over 20 years of experience in leading best in class organizations in the development and implementation of DEI practices.
- B-1: Governance: Best Practices
This session will cover trends and recommended best practices for boards of not-for-profit organizations.
- B-2: Uniform Grant Guidance - Pitfalls and Implementation Tips
Uniform Grant Guidance and how to stay in compliance. Now that we are in year 3, what are the pitfalls and lessons learned? We will look at what areas have been challenging and factors driving single audit quality.
- B-3: Fraud - Nonprofits Beware
Nonprofit organizations are especially prone to embezzlement schemes at the hands of their employees. During this session you will learn the reasons why these organizations experience fraud, the red flags of typical schemes, questions board members should be asking, and an easy action plan for mitigating risk and implementing appropriate oversight and internal controls in these organizations.
- C-1: Blockchain Technology and Cryptocurrencies 101
In this introduction to bitcoin and other cryptocurrencies, we explore how they work and some common accounting issues that arise, such as, "hard forks" and cryptocurrency exchange. No prior knowledge of bitcoin or other cryptocurrencies required.
- C-2: Employee Benefit Plans: Options for Nonprofits
- C-3: Risk Alert: Not-for-Profit Entity Industry Developments
This session will provide an overview of recent economic, industry, technical, regulatory and professional developments affecting practitioners working in the Not-for-Profit Industry.
- Select one concurrent session from each block (A, B & C blocks).
- Select your materials (paperless/electronic or hard copy).
- Click "Add to Cart."
- Log in to complete registration and go through the cart.
This event has already passed. If you have any questions, please contact us at 503-641-7200 or email email@example.com.
Jennifer Becker Harris
Jennifer Harris is a tax shareholder with Clark Nuber in Bellevue, Washington, where she specializes in tax-exempt organizations. Her practice primarily focuses on consulting and compliance for public charities and private foundations including international matters, alternative investments, unrelated business income tax, fundraising events, commercial co-venturers, corporate governance and IRS controversy. In addition, she assists individuals with charitable gift planning. Jennifer is a co-author and editor of the Form 990 Compliance Guide, Private Foundation Handbook and Compliance Guide, Tax Cuts and Jobs Act Impact Guide to Exempt Organizations, by Clark Nuber and published by CCH, a Wolters Kluwer business. She is frequent speaker on exempt organization and charitable giving matters with the AICPA, state societies and other professionals.
Rick Cole is a partner in the New York City office of BKD specializing in audits and advisory services for not-for-profit and higher education organizations. Rick has been a frequent speaker with NACUBO, the AICPA, and various state societies of CPAs. He joined the firm recently from the FASB.
Before joining BKD, Rick worked at the FASB, where he served as a supervising project manager. In that role, he was the project manager on Accounting Standards Update (ASU) 2016-14, Presentation of Financial Statements of Not-for-Profit Entities; ASU 2018-08, Clarifying the Scope and Accounting Guidance for Contributions Received and Contributions Made; ASU 2019-03, Updating the Definition of Collections; and the Financial Performance Reporting for business entities project. He was also the coordinator for FASB’s NFP Advisory Committee and the Private Company Council.
Prior to joining the FASB, Rick was the Vice President and Controller at the American Museum of Natural History in New York, where he worked for over seven years, and before that was a senior manager with KPMG LLP, where he worked for over fourteen years. Rick is a lecturer at Columbia University’s School of Professional Studies in their Non-Profit Management program. He is a CPA in New York and New Jersey and is a member of the AICPA and the New York State Society of CPAs.
Louis Mezzina is a Senior Advisor with the Not-for-Profit Services Practice at Prager Metis, a member of Prager Metis International Group. Lou brings over 40 years of experience serving a diverse array of not-for-profit clients.
Lou has worked closely with well over 100 colleges, universities, and other not-for-profit organizations, including AARP, American Heart Association, the Archdiocese of New York, Duke University, Fordham University, Johns Hopkins University, Leukemia & Lymphoma Society, the March of Dimes, Metropolitan Opera, the New York Community Trust, and Wildlife Conservation Society. Beyond accounting, auditing, and financial reporting, he has assisted organizations and the nonprofit sector with respect to operations, risk management, and governance.
Lou is a noted speaker and has presented often at industry conferences, including the AICPA Not-for-Profit Industry Conference, NACUBO’s Higher Education Accounting Forum, NJCPA Nonprofit Conference, and the GWSCPA Nonprofit Symposium. His many years of leadership and service have earned him the National Association of College and University Business Officers’ inaugural Business Partners Service Award and the NJCPA Service Medallion.
Tonya Moffitt, CPA is a Partner of Merina+Co where she performs and manages governmental audits. She is the co-chair of the Accounting Standards Review Committee for the Oregon Municipal Finance Officers Association, OSCPA Governmental Accounting and Auditing Strategic Committee and a reviewer for the Government Finance Officers Association Certificate of Excellence in Financial Reporting awards program.
She teaches various continuing professional education classes to Certified Public Accountants, industry professionals, and students for the Association of International Certified Professional Accountants (AICPA), Oregon Society of Certified Public Accountants (OSCPA), Oregon Government Finance Officers Association (OGFOA) and various others.
Jennifer Perrier, Manager, joined Hoffman Stewart & Schmidt PC in 2010 and has spent her entire public accounting career at HSS. Prior to joining the HSS team, Jennifer spent 6 years as an accounting specialist and bookkeeper. Jennifer has extensive experience performing assurance and consulting services for nonprofit organizations, with an emphasis on single audits. Her experience also includes assurance services with employee benefit plans and closely-held businesses.
Jennifer resides in Portland with her husband. Outside of work, she enjoys traveling, taking walks, and spending time with her family and friends.