Tag Archives: NPO

Developing a Conflict of Interest Policy

We make countless decisions every day of our life.  Many of these are most likely inconsequential, but there will be plenty of choices to make that have a greater impact.  Part of life includes learning how to make the best … read more >

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Are You Ready for PPP 2.0?

On December 27, 2020 a new COVID-19 relief bill was signed into law.  This relief bill contains a new version of the Paycheck Protection Program (PPP) and some updates to the old PPP that are important as well.  New funding … read more >

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Is This Contribution Conditional?

Under the revenue recognition Accounting Standards Update No. 2018-08 – Clarifying the Scope and the Accounting Guidance for Contributions, a conditional contribution cannot be recognized until barriers are overcome. But what are the characteristics of a conditional contribution under the … read more >

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Managing Operating Reserves

When the Financial Accounting Standards Board recently released Accounting Standards Update No. 2016-14, Presentation of Financial Statements of Not-for-Profit Entities, most of the attention was given to the changes made in net asset classifications. Many organizations devoted minimal time to … read more >

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Will I Still Be Helping Others in the Future (or Do I Have a Going Concern)?

Many people view going concern disclosures as a death sentence and last resort for their organization’s annual financial statements. These disclosures are daunting and appear extreme but are relevant and potentially necessary given the recent COVID-19 stay-at-home orders and economic … read more >

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What Impact Will the Pandemic Have on Audits?

In today’s new “normal” during the Coronavirus pandemic, there are many uncertainties, and audits are no exception. While there are several unknowns, one thing is certain – your audit will certainly occur, and there will likely be no relief in … read more >

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Accounting for PPP Loan Proceeds at Fiscal Year End

The Payroll Protection Program (PPP) was put into law in April 2020, and many nonprofit organizations applied for loan proceeds to obtain relief and resources for payroll and certain other expenses due to COVID-19.  Hopefully, you have set up a … read more >

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