The workshop will start with determining which GAAP to apply (exchange, contribution, other), timing and amounts of revenue recognition, and classification as unrestricted or donor-restricted for contributions and timing and amounts of release of restriction. This session will walk through multiple case studies in applying GAAP to various funding arrangements.

Learning Objectives:

• Identify the accounting treatment for various funding arrangements.
• Recognize how to consider the type of contribution received.

Dashboard reports have gained popularity, as organizations strive to provide quick, easy to interpret information customized for different audiences. Effective use of dashboards and KPIs keeps your not-for-profit's key stakeholders informed and alerted to items requiring attention. In this session, we will showcase sample dashboards used by organizations, as well as provide attendees with dashboard templates that can be customized.

Learning Objectives:

• Analyze steps to determining what to include in your organization's dashboard reporting.
• Identify how to customize dashboards for different audiences and stakeholders.
• Determine tools used to create effective dashboards.

In this workshop we will explore complex contribution accounting topics including Split Interest Agreements, Trusts, and Donor Advised Funds. We will discuss the complexities and calculations required for these agreements and the accounting and ongoing tracking required.

Learning Objectives:

• Assess complex contribution situations
• Evaluate how to account for complex donor agreements

A risk assessment is the foundation of an information security and cybersecurity program. Additionally, it is also a requirement of the Gramm-Leach-Bliley Act (GLBA). We will provide a risk assessment template to help participants identify risk and adequately evaluate their current controls. This process will help ensure management is addressing the right risk with the correct controls. This workshop will be using real world examples provided by a current CIO in the Higher Education Community and a long time Information Security Officer turned IT Auditor. Users will leave the workshop with a greater knowledge of what to look for and a checklist of high risk items to evaluate their own organizations.

Learning Objectives:

• Determine IT risk and implementing establishing controls to remediate that risk, and submitting to stakeholders for their approval
• Identify the process from risk detection through enforcing risk reducing controls in policy in accordance with the GLBA
• Distinguish the importance of data classification to the risk assessment process.

In this workshop participants will learn about addressing risk and internal control in a single audit. Presenters will focus on the internal control requirements of the Uniform Guidance, AICPA, and Yellow  Book. Finally, presenters will review the process of identifying effective internal control over compliance and how the auditor decides whether a control is designed and implemented effectively.

Learning Objectives:

• Identify the requirements of UG related to understanding and documenting internal controls over compliance;
• Analyze the fundamental understanding with a step by step approach to documenting internal controls in a single audit;
• Determine whether controls have been placed into operation and are operating effectively.

Charitable giving is a dynamic topic that impacts donors and nonprofit organizations alike. Everyone can benefit by creating charitable giving plans and finding ways to maximize the tax benefits. In this workshop, learn about different charitable giving vehicles, including the use of program-related investments by private foundations, private operating foundations, donor-advised funds, and others, and the benefits and drawbacks of each. We will discuss nonprofit organizational structures and charitable giving trusts, and the types of assets that can (but sometimes shouldn't) be contributed to each.

Learning Objectives:

• Analyze the benefits and drawbacks of charitable giving vehicles, including charities, foundations, and charitable trusts
• Compare alternatives to setting up your nonprofit organization such as donor advised funds and community foundations;
• Determine charitable giving thresholds and limitations for cash as well as various types of assets

This workshop will identify the key audit finding elements once an exception or deviation has resulted in a reportable finding. We will explore how to properly classify, report, and communicate findings in accordance with requirements.

Learning Objectives:

• Identify how to report a finding under Uniform Guidance and Government Auditing Standards
• Determine how to evaluate, classify, document and report single audit findings
• Analyze how to avoid common reporting errors when encountering single audit findings

This workshop will revisit unrelated business income in light of evolving TCJA guidance. We will walk through the assessment of UBI, exploring its rules, exclusions and exceptions, and dive into the most common types of UBI, including advertising/qualifying sponsorship, rental income, debt financed income and alternative investments. We will also review the recently updated Form 990-T and explore the basics of the reporting requirements for UBI silos.

Learning Objectives:

• Recall the definition of an unrelated business activity and the various exclusions and exceptions
• Identify the updated Form 990-T
• Recall the basics of reporting and tracking net operating losses
• Analyze common unrelated business income activities reported by nonprofits, including rental, debt financed income and advertising

For decades, we wanted NFPs to be operationally excellent. Today, the game has changed. We now need NFPs to be fearless and an enabler for change.

From leveraging automation, ecosystem partnerships and changing service delivery models, Shawn Kanungo paints a vision of how NFPs can be a catalyst for others to help them drive innovation. He will also help to make sense of the rapidly changing demographic, societal, economic, and technological trends shaping the future of NFPs.

In this awe-inspiring talk, Shawn Kanungo provides a bold roadmap for the future. He explores how we can take unexpected approaches to innovation to remain relevant in this new world post-pandemic.

Learning Objectives:

• Identify ways to leverage automation and changing service delivery models to drive innovation
• Differentiate key trends shaping the future of NFPs
• Determine how NFPs can remain relevant in the new world post pandemic

In this session, we'll update you on developments in GAAP that are noteworthy for NFPs. We'll discuss new Accounting Standards Updates (ASUs), key implementation issues on recent standards and other current financial reporting issues, and select projects in the FASB's pipeline.  We'll focus especially on: changes to the FASB's agenda following the related 2021 Invitation to Comment; Gifts-in-Kind (GIKs); Leases; Credit Losses; COVID-19-related reporting issues; Reference Rate Reform; and Goodwill and Intangibles.  Please be sure to bring your questions!

Learning Objectives:

• Identify the requirements of key new ASUs affecting NFPs
• Determine and discuss, at a general level, some key areas of judgment in implementing recent standards on GIKs, Leases, and Credit Losses
• Determine and discuss, at a general level, some key areas of judgment in applying GAAP to various COVID-19-related issues (especially Federal assistance programs)
• Analyze, at a general level, recent changes to the FASB's agenda and the current status of noteworthy current FASB projects

Come to this important session to gain insight into current EO-related developments including tax reform guidance, updates related to legislative guidance, the results of the election and EO-related guidance projects.

Learning Objectives:

• Understand the current EO-related developments from IRS and Treasury
• Evaluate the prospects of tax reform
• Understand regulatory guidance and
• Identify legislative initiatives and current activity in Congress

Join us for our new Virtual Roundtable Discussions! Each
day we will host the opportunity for you to create engaging peer-to-peer
networking and conversations on select focused topics. You’ll have
40-minutes to interact with other conference attendees while exploring and
sharing challenges, opportunities, best practices, and lessons learned.
This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each day we will host the opportunity for you to create engaging peer-to-peer networking and conversations on select focused topics. You’ll have 40-minutes to interact with other conference attendees while exploring and sharing challenges, opportunities, best practices, and lessons learned. This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each
day we will host the opportunity for you to create engaging peer-to-peer
networking and conversations on select focused topics. You’ll have
40-minutes to interact with other conference attendees while exploring and
sharing challenges, opportunities, best practices, and lessons learned.
This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each day we will host the opportunity for you to create engaging peer-to-peer networking and conversations on select focused topics. You’ll have 40-minutes to interact with other conference attendees while exploring and sharing challenges, opportunities, best practices, and lessons learned. This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each
day we will host the opportunity for you to create engaging peer-to-peer
networking and conversations on select focused topics. You’ll have
40-minutes to interact with other conference attendees while exploring and
sharing challenges, opportunities, best practices, and lessons learned.
This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each
day we will host the opportunity for you to create engaging peer-to-peer
networking and conversations on select focused topics. You’ll have
40-minutes to interact with other conference attendees while exploring and
sharing challenges, opportunities, best practices, and lessons learned.
This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each
day we will host the opportunity for you to create engaging peer-to-peer
networking and conversations on select focused topics. You’ll have
40-minutes to interact with other conference attendees while exploring and
sharing challenges, opportunities, best practices, and lessons learned.
This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each day we will host the opportunity for you to introduce yourself to other attendees, network with your peers and have some fun! Choose from one of the following discussion questions or create your own.

• If you could only use one piece of technology, what would it be and why?
• What is the best professional development book you’ve ever read?
• Would you rather meet travel back in time to meet your ancestors or to the future to meet your descendants?

You’ll have 40-minutes to interact with other conference attendees during these participant-guided discussions. This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each
day we will host the opportunity for you to create engaging peer-to-peer
networking and conversations on select focused topics. You’ll have
40-minutes to interact with other conference attendees while exploring and
sharing challenges, opportunities, best practices, and lessons learned.
This is a networking event and will not be eligible for CPE credit.

Learn how, with a little extra planning and preparation, you can avoid common errors that not-for-profits make in their financial statements. In this session, we will explore some of the most common, material errors encountered in not-for-profit financial statements and what you can do to avoid those common errors.

Learning Objectives:

• Identify the most common errors found in not-for-profit financial statements
• Determine the impact errors could have on not-for-profit financial statements

The last year has been one of the more challenging ever for single audits due to the significant influx of federal funding resulting from the COVID-19 pandemic. There will be many of the same types of challenges to address in the coming year. This session will provide an overview of what is happening in the single audit arena. You will learn about:

COVID-19 funding nuances and related single audit implications;

Key information in the OMB Compliance Supplement;

The latest Uniform Guidance and single audit developments;

News from the Governmental Audit Quality Center; and

The single audit landscape looking forward.

Learning Objectives:

• Recognize the impact of COVID-19 funding on single audits
• Determine the latest OMB Compliance Supplement includes
• Apply the latest Uniform Guidance and other single audit developments.

This session will provide an update and insights on legal developments during the past year that impact tax-exempt organizations. Presenters’ will react and comment on information covered in the previous session (by IRS and Treasury representatives) in order to help attendees understand and assess how IRS and Treasury priorities and initiatives may affect the tax-exempt sector.

Learning Objectives:

• Recognize the important legal and tax issues that impact a tax-exempt organization.
• Identify questions and concerns that arise from recent EO-related developments
• Analyze the IRS’s and Treasury initiatives on the tax-exempt sector and your organization.

Our lives were upended due to the global pandemic that shut down businesses and rocked our worlds in ways we’d never have been able to anticipate. Millions of people lost their jobs and women exited the workforce in droves. The accounting, finance and not-for-profit industries were not spared - in fact, it’s harder than ever to attract and retain talent. Yet, some companies thrived beyond their wildest dreams. What was the reason that some companies were able to thrive and grow, while others languished? And, during the unprecedented “Great Resignation” of 2021, why are some employers able to attract and retain talent?

In this engaging and interactive discussion, join Shaara Roman, entrepreneur, board member, former CHRO and founder of boutique consultancy, The Silverene Group to learn about building culture intentionally in a hybrid world.

Learning Objectives:

• Distinguish why you have to be intentional about building culture.
• Identify what culture is – and what it isn’t.
• Use specific strategies and tactics to build organizational culture in a hybrid world.

Technology impacts us in so many ways. When integrated correctly into our work, it can create greater efficiency and enhance the quality of service we provide. Join two not-for-profit financial professionals to understand how technology and automation can support your organization’s work.

Learning Objectives:

• Analyze methodologies and options that support the successful automation of critical processes.
• Identify which technologies can enhance quality of service.
• Determine where to begin automation and how to scale for the future.

This session will provide an overview of the new lease accounting standard. It will describe the new requirements of the standard as well as practical expedients that exist. A deeper dive into lease accounting will be available in a second session, Leases deep dive.

Learning Objectives:

• Identify and discuss the key requirements of the new lease accounting standard.
• Recognize the impact of the new lease accounting standard.

Many institutions must engage in the process of negotiating federal indirect cost rates and non-profits face unique challenges in preparing and negotiating indirect rates. As we go through this process, many of us often wonder if we've done everything within the constraints of the Uniform Guidance (2 CFR Part 200) to maximize our institution's negotiated rate and resulting indirect cost reimbursement. In this session we will present numerous strategies which may be employed to maximize indirect cost recovery, both in the preparation of your indirect cost rate filing, as well as during the subsequent rate negotiation. This will be an interactive session and we will discuss the types of indirect costs that are sometimes overlooked and discuss recent government trends in rate negotiations.

Learning Objectives:

• Determine techniques which may assist in providing enhanced indirect cost recovery in preparing your proposals and negotiating with the government
• Differentiate the types of rates and impact on recovery and risk
• Identify some typical indirect costs that are often overlooked and treated incorrectly in the preparation of rate proposals

It's not too late for taxpayers, including not-for-profit entities, to claim the Employee Retention Tax Credit (ERTC) for 2020 and 2021. Potential refunds of up to $5,000 per eligible employee for 2020 and $7,000 per quarter per eligible employee for 2021 could be achieved. We will also look at other COVID-19 relief programs that can be beneficial to your organization or clients.

Learning Objectives:

• Analyze the ERTC calculation in depth including the special definition of gross receipts for not-for-profit entities.
• Recall troublesome ERTC rules and PPP loan forgiveness nuances.
• Recognize the latest ERTC guidance and how it may impact your organization.

Data is an organizational asset whose value and health should be optimized. If data is of poor quality, why bother using it? Join two not-for-profit financial professionals for this interactive discussion regarding the importance of data quality and governance.

Learning Objectives:

• Calculate based on business needs how to prioritize data requirements
• Determine how to ensure good data quality through data governance and the correct combination of people, process, and technology
• Identify ways to improve and sustain good data quality

As good stewards of donor dollars, nonprofit finance leaders are always looking for ways to streamline operations so resources can be used to achieve mission success. In many cases old technology and inefficient, manual and paper-based process become barriers to this success.

Automating financials with modern technology and making the move to a paperless office has enabled the Atlanta Convention & Visitors Bureau to reduced AP and payroll workloads by 70% and 90%, respectively.

What would be the impact to your mission if you dramatically improved financial efficiency and visibility with paperless automation?

Financial Wellness is a life journey and we are now seeing the impact of Financial Wellness play out along ethnicity, race, sexual orientation and geography, as well as where the person falls on the financial spectrum. By incorporating Diversity & Inclusion data into your Financial Wellness programs for employees you can be sure to provide a more holistic benefit that meets the needs of more employees and helping you attract and retain better talent (the better your benefits, the more you care for your employees), allowing all to meet their definition of Financial Independence!

With the issuance of FASB ASU 2020-07, there is an increased focus on the reporting of in-kind contributions. This session will focus on the accounting and valuation concepts surrounding in-kind contributions, so you can ensure that your organization has properly reported these sometimes complicated contributions properly.

Learning Objectives:

• Identify situations requiring in-kind contributions be reported
• Analyze in-kind contributions properly
• Determine the accounting treatment for in-kind contributions.
• Analyze to ensure proper disclosures are included

Due to the trillions of dollars flowing into the economy from COVID-19 related legislation, many NFPs are now facing a challenge of having to administer federal grants in accordance with applicable regulations. This session will discuss the post-federal award requirements of 2 CFR 200 (Uniform Guidance) as to systems and controls that should be in place to avoid non-compliance with the applicable regulations.

Learning Objectives:

• Determine the main concepts of the administrative requirements of Uniform Guidance
• Identify efforts to develop policies and procedures (internal controls) over the administrative requirements to be able to effectively administer federal awards and be prepared come audit time

Deep dive into the various Schedule A public support tests, focusing on the first four Parts of Schedule A,; more specifically covering some of the "per se" publicly supported entity types referenced in Part I, the calculation of the Part II and III public support ratios, the different Types of supporting organizations referenced in Part IV, and tips and tricks for maintaining public charity status.

Learning Objectives:

• Identify filing issues that are faced by public charities.
• Analyze different alternatives to protect public support status and common missteps that can occur.

Three risk experts lead a discussion on how risk mitigation strategies can protect your not-for-profit organization.

Learning Objectives:

• Identify emergent threats to nonprofit organizations
• Analyze complementary risk management strategies that can reduce total cost of risk
• Compare participant experiences and best practices
• Distinguish how to use commercial risk transfer optimally

Succeeding with a Digital Transformation initiative can be very challenging to even the most flush, well-staffed for-profit organizations. If you’re overseeing this sort of initiative in a not-for-profit organization, these challenges are exacerbated further by any number of reasons: staffing and talent constraints, funding limitations and fewer choices of exceptional systems to support some of the nuanced functions in your industry. 

So – how do you stack the deck in your favor? In this session, Bob Green, CPA.CITP, CGMA will provide insights about the most impactful factors that you can leverage to increase your organization’s odds of succeeding with a complex systems initiative. He’ll share real world stories about why they are proven to be important as well as the implications of not addressing them. His team provides product-agnostic advisory around Digital Transformation for organizations of all kinds. Attendees will receive a checklist to use as they undertake Digital Transformation initiatives.

Learning Objectives:

• Determine impactful Digital Transformation success factors and the implications of not addressing them – shared through a non-profit industry lens
• Apply recommended steps of a Digital Transformation initiative – all of which support the inclusion of the success factors referred to above
• Analyze the concept of Change Management – and how it enhances the likelihood of success with Digital Transformation
• Distinguish the common technological, organizational and human challenges faced when undergoing Digital Transformation

A dwindling candidate pool and fallout from the Great Resignation have become major concerns for organizations everywhere. Because of fierce competition for qualified candidates, firms and organizations are pivoting in how they approach hiring new employees. Indeed the availability and retention of talent has been rated as the number one priority amongst leaders in AICPA & CIMA’s Future of Finance Group.

Please join Barry Payne, Director – External Relations, to learn more about a significant opportunity to ‘grow your own’ and provide a new recruiting option. Attend this education lab to:

• Understand more about the Finance Business Partner apprenticeship.
• Identify how you can better attract and develop talent using this apprenticeship.
• Recognize the value that incorporating this apprenticeship can bring to your organization.

The number one priority – talent! With the ‘great resignation’, new ways of working and a re-set of aspirations, the availability of skilled finance personnel is now a top priority for finance leaders. As a result, leading finance organizations are investing more in finance upskilling and reskilling. One clear result of the Covid-19 pandemic has been the rapid acceleration of the digital transformation of our economy. Accompanying this digital transformation is an acceleration of changes to the critical skills, capabilities and mindsets that businesses need from their finance function. It is therefore vital to develop a strategic and sustainable approach to acquiring, developing and retaining a diverse pool of accounting and finance talent. In this session, the panel will speak to how they have reset and evolved their approach to talent development and upskilling. And how organizations have used models such as the CGMA Competency Framework to develop finance capability and talent needed to drive changes to their digital business and operating model.

Learning Objectives:

• Analyze how the panellists have created a finance vision and how it is adding value.
• Identify how the panellists has worked with a set of competencies to translate this vision into clear functional and development goals.
• Distinguish how the panellists has been able to measure investment in competencies and skills against its finance vision and principles
• Determine a strategy for creating a vision and developing emerging competencies needed in your organization.

What are this year's key considerations when preparing for your organization's annual financial statement audit? Carole and Jennifer will provide accounting and auditor perspectives to help ensure your organization has a smooth and painless audit.

Learning Objectives:

• Determine best practices for preparing for an annual audit
• Analyze key considerations when accounting for revenue recognition and updated in-kind contributions guidance
• Identify policies and procedures that should be implemented or revisited

Develop the know-how, tools and plans for system optimization and selection (SOS) related to your operational and financial management software needs. Successful system selection begins with a thoughtful, comprehensive approach to identifying your prioritized user requirements, well defined goals, and the inclusion of all organization stakeholders.  During this session, we will outline the major steps required to accurately select a new software system, or optimize your current application environment.

Learning Objectives:

• Analyze how nonprofits can use technology to push their mission forward.
• Determine concrete steps for assessing and selecting software solutions for their organization
• Identify expected resource demands and timelines for implementation of a new or replacement software solution

Has your website domain been blacklisted without your knowledge? Are visitors not coming to your site because it’s flagged as unsafe? Are your donor lists being shared on the dark web? Learn the best practices for monitoring and protecting your organization’s most valuable asset: your reputation. Understanding your reputation risk goes way beyond just googling your company name. In this session, we will cover the many ways your online reputation can be compromised and offer recommended tools available for monitoring these risks. We will also discuss remediation steps for addressing any issues uncovered.

Learning Objectives:

• Identify best practices for managing your online reputation
• Analyze recommended tools for monitoring reputation risk and how to remedy issues identified
• Calculate how reputation risk fits into an ongoing cybersecurity program

Change is constant and often comes at a rapid pace. An unpredictable crisis, such as COVID-19, can be looming just around the next corner. While unexpected storms can quickly disable passive or reactive leaders and result in dire consequences for an organization, other leaders are able to make intelligent changes to confront, thrive and emerge successfully from a crisis. Strategy is an ever evolving process. Strong leaders who proactively put the right people, processes and technology in place, before disaster strikes, recognize opportunity and rise up to take calculated risks. They create short and long-term plans adaptable to a changing and highly competitive landscape. In this session, we will look back and forward with one veteran nonprofit CEO who led and guided his organization through pervasive disruption and extreme uncertainty to turn the corner on COVID stronger than ever.

Learning Objectives:

• Identify experienced-based strategies and tactics that can help
• Differentiate proactive leadership vs reactive leadership characteristics

Leveraging off the Leases Overview session, this session will dive deeper into the new lease session going through examples of what does and doesn’t qualify under the new lease definition as well as learning how to record the journal entries and other implementation concerns.

Learning Objectives:

• Identify and discuss how do identify a new lease.
• Analyze and discuss how to record the accounting entries under the new lease accounting standard.

Allowable activities/allowable costs is a compliance area that auditors frequently report audit findings and questioned costs. This session will discuss the cost principles of Uniform Guidance as it relates to general principles, direct vs. indirect costs and specific cost area that give grantees the most challenges in their efforts to be compliant.

Learning Objectives:

• Evaluate the main concepts of the cost principles of Uniform Guidance and those high risk areas that require special attention
• Determine how develop policies and procedures (internal controls) over the cost principles to be able to effectively incur costs under federal awards and not fear that they are making missteps that will result in obligations back to the government

The Form 990-PF instructions which number a mere 40 pages, not all of which have substantive information, presents a unique set of compliance and reporting issues. Foundations and practitioners alike often need to delve into the law and tax authority behind the instructions in order to avoid inaccurate reporting on this Form. This session will highlight some of these areas and provide reference to the law behind instructions which will provide private foundations with practical solutions to common reporting issues.

Learning Objectives:

• Analyze current complex compliance issues facing private foundations.
• Determine how to address these issues when advising clients and completing Form 990-PF.

This session will address the recent audit report changes from SAS 134, including new concepts such as KAMs, and how to avoid common errors. We will also highlight challenges around when to modify the audit report or include emphasis or other matter paragraphs.

Learning Objectives:

• Analyze the new audit reporting requirements from SAS 134.
• Identify when to modify the auditor's report.
• Determine when to include an emphasis or other matter paragraph.

Join this panel discussion with leading Investment Management Professionals as they:  

• • Provide insight from market leaders on the outlook for Equity, Fixed Income and Alternatives / hedge funds / and real asset market.
  • Explore how the economic outlook domestically and globally affect your organizations’ long term investment dollars and investment policy.
  • Share critical insight into what the key economic indicators are telling us as well as unique investment perspective from our top industry panelists.

Learning Objectives:

• Identify how Alternative Investments are deployed in diversified asset allocation

Join us for our new Virtual Roundtable Discussions! Each day we will host the opportunity for you to create engaging peer-to-peer networking and conversations on select focused topics. You’ll have 40-minutes to interact with other conference attendees while exploring and sharing challenges, opportunities, best practices, and lessons learned. This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each
day we will host the opportunity for you to create engaging peer-to-peer
networking and conversations on select focused topics. You’ll have
40-minutes to interact with other conference attendees while exploring and
sharing challenges, opportunities, best practices, and lessons learned.
This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each day we will host the opportunity for you to create engaging peer-to-peer networking and conversations on select focused topics. You’ll have 40-minutes to interact with other conference attendees while exploring and sharing challenges, opportunities, best practices, and lessons learned. This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each day we will host the opportunity for you to introduce yourself to other attendees, network with your peers and have some fun! Choose from one of the following discussion questions or create your own.

• If you could do anything in the world as your career, what would you do?
• Would you rather be the funniest or smartest person in the room?
• What professional development do you do?

You’ll have 40-minutes to interact with other conference attendees during these participant-guided discussions. This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each
day we will host the opportunity for you to create engaging peer-to-peer
networking and conversations on select focused topics. You’ll have
40-minutes to interact with other conference attendees while exploring and
sharing challenges, opportunities, best practices, and lessons learned.
This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each day we will host the opportunity for you to create engaging peer-to-peer networking and conversations on select focused topics. You’ll have 40-minutes to interact with other conference attendees while exploring and sharing challenges, opportunities, best practices, and lessons learned. This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each day we will host the opportunity for you to create engaging peer-to-peer networking and conversations on select focused topics. You’ll have 40-minutes to interact with other conference attendees while exploring and sharing challenges, opportunities, best practices, and lessons learned. This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each day we will host the opportunity for you to create engaging peer-to-peer networking and conversations on select focused topics. You’ll have 40-minutes to interact with other conference attendees while exploring and sharing challenges, opportunities, best practices, and lessons learned. This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each
day we will host the opportunity for you to create engaging peer-to-peer
networking and conversations on select focused topics. You’ll have
40-minutes to interact with other conference attendees while exploring and
sharing challenges, opportunities, best practices, and lessons learned.
This is a networking event and will not be eligible for CPE credit.

This session will introduce attendees to the current activities of the Auditing Standards Board, including a discussion on the recently effectuated standards and how they will impact planned audit procedures and reporting practices.

Learning Objectives:

• Identify the current activities of the Auditing Standards Board
• Determine how the new standards will impact current audit procedures and reporting practices

Attend this session to learn about a program specific audit, such as, what it is, when you are allowed to use it, and what are the requirements. The presenters will provide a clear overview of a program specific audit and how it relates to a single audit.

Learning Objectives:

• Apply the requirements for performing a program specific audit
• Differentiate when a program specific audit is appropriate verses a single audit.

One of the most exploitative parts of the Form 990 is the compensation reporting on Parts VII and Schedule J. While the reporting rules were designed for transparency, no compensation structure is alike and there are many nuances to reporting wages and benefits on these forms. Additionally, excess compensation and parachute payment rules have added layers of complexity to the data reported in these sections. In this course, we'll dive into Part VII and Schedule J, and discuss the reporting rules relating to who is reported and when. We'll dive into the volunteer exception, management company reporting rules, and retirement benefit reporting.

Learning Objectives:

• Identify who is required to be reported on Part VII and Schedule J and how their compensation is reported on the return, touching on certain exceptions and outsourced management structures
• Determine the most commonly used deferred compensation plans and how and how these benefits are reported on the Form 990
• Analyze the reporting of compensation and parachute payments related to excess compensation taxes and reporting under IRC Section 4960

Panel including Kirstie Tiernan (BDO) and Ben Menenberg (World Vision) will discuss how organizations are using AI and Automation to streamline processes, improve effectiveness, and strengthen internal controls.

Learning Objectives:

• Analyze AI and automation industry developments affecting Not-for-Profit Organizations.
• Determine processes within participants’ organizations which are good candidates for AI and automation.

If you've ever struggled with what expenses go into what classification of functional expense, you're not alone. This session will breakdown the nuances of each functional expense category, discuss best practices for the Form 990 and financial statement reporting, and allow you to walk away with a more clear understanding of this schedule.

Learning Objectives:

• Identify best practices for allocation of expenses in the Form 990 and Financial Statements
• Analyze the details and nuances of Program, MG&A and Fundraising expense activity.

In this session the speakers will discuss current industry, regulatory and economic developments affecting not for profit organizations that will be important for both auditors and preparers for the upcoming year. We will discuss the latest not for profit accounting and auditing trends and developments and those that are on the horizon.

Learning Objectives:

• Identify industry, regulatory, and economic developments affecting Not-for-Profit Organizations
• Determine the audit issues impacting this year's engagments

This session will provide detailed training for developing and auditing challenging SEFAs that include reporting of lost revenues and fiscal periods greater than 1 year. This is training that is beneficial to auditees and auditors.

Learning Objectives:

• Predict potential challenging expenditures and reporting requirements on the SEFA
• Apply the latest guidance when developing and auditing challenging requirements on the SEFA.

Contribution are the backbone to many nonprofits, and behind those contributors are donors. Schedule B and Schedule M are designed to analyse the who and the what of charitable contributions to a nonprofit. While the schedules themself may seem like simple information reporting, the work behind what is reported on those schedules is full of nuance and analysis. We'll dive in to each section and break down the reporting, connecting the data with the details.

Learning Objectives:

• Determine the reporting rules for proprietary donor information on Schedule B for various types of nonprofits, while assessing the connection between Schedule B and Schedule M
• Identify valuation and reporting requirements for non-cash contributions, including the requirement for information return reporting for certain noncash items
• Analyze the status of the Supreme Court decision for donor disclosure to states

Today’s nonprofits need to adapt to a rapidly changing environment. This requires effective organizational governance that can contribute to increased accountability, the ability to navigate major disruptions and proactive and opportunistic responsive to key stakeholders. This interactive session will discuss also best practices in board management and education. Tools to help nonprofits boards successfully manage their fiduciary responsibilities will be introduced. Areas of discussion will include risk management, DEIB, ESG, strategic thinking and the importance of real time reporting.

Learning Objectives:

• Distinguish the board’s roles and responsibilities as well as characteristics of successful board leadership
• Identify proactive board governance and learn how to prepare for potential risk
• Analyze benefits and challenges of DEIB and ESG initiatives at the board level

During this session we will discuss the complexities and pros and cons of socially responsible investing.

Learning Objectives:

• Compare the pros and cons of socially responsible investing
• Identify the importance of an investment policy and the role of the Investment Committee
• Determine the feasibility of ESG

Become a Fraud Fighter and do the most for your organization to prevent fraud. Nonprofit organizations need to abide by strict internal control practices. While fraud can be discovered at the user level, using a technological solution increases the likelihood of catching fraud early.

Technology limits access for internal employees to protect who can access your client’s data, and having strong internal controls deters data theft caused by cyberattacks and fraud. Your firm can set rules and monitor user permissions to access applications or specific files. Safeguarding your data is the biggest thing you can do to fight fraud at your organization.

Be a Fraud Fighter and achieve gains for your organization like no one else can.

Topics discussed:

Best practices around internal controls

The benefits of technological solutions in fighting fraud

Strategies to prevent fraud on an organizational level

Nonprofit organizations like yours face unpredictable
markets, increased reliance on philanthropy and complex regulatory
requirements. At the same time, you are increasingly being asked to do more
with less. Join PNC Institutional Asset Management® to learn more about a
digital platform that brings you the solutions you need to effectively manage
assets, risks and fundraising, so you can allot more of your resources to the
critical work required to achieve your mission.

This session will review the contribution and contract revenue recognition accounting standard for nonprofit organizations under ASU 2018-08. We will review lessons learned, common mistakes and items missed with various examples during the session.

Learning Objectives:

• Identify lessons learned and common mistakes in accounting for transactions under ASU 2018-08.
• Analyze how to effectively audit contributions received and contributions made under topic 958 and key audit procedures.

This session is designed to provide a deep understanding of the many steps involved in major program determination (MPD) for a single audit. There are specific steps that an auditor must perform in a specific order to identify major programs and if these steps are not performed correctly, your entire audit could fail.

Learning Objectives:

• Identify the correct steps to perform an accurate major program determination
• Apply the major program determination steps in the correct order.

Substantial attention is paid to charitable entities but what about other tax-exempt entities? This session will delve into common non-charitable entities including social welfare organizations, business associations, and social clubs. We will explore their benefits, drawbacks and special reporting requirements.

Learning Objectives:

• Identify the special reporting requirements for certain entities like Section 501(c)(4) and Section 527 entities.
• Determine the issues involved when non-charitable entities are related to or deal with Section 501(c)(3) entities.

Diversity, equity, inclusion and belonging are different and equally important aspects of a healthy organization and they should be embedded throughout everything that we do. In this session you will learn what DEIB means, gain insight on how to ensure that DEIB influences your organization's key processes, explore ways to be more transparent, and implement more equitable practices.

Learning Objectives:

• Recognize the importance of all the elements of DEIB.
• Determine effective strategies for incorporating DEIB within your strategic plan.
• Identify tips and solutions that can leveraged.

How do you ensure your organization’s controls are solid? Join industry experts as they walkthrough typical internal controls for small and medium sized organizations, and learn takeaways you can implement in your NFP organization.

Learning Objectives:

• Identify the purpose and importance of internal controls within an NFP.
• Distinguish common controls for small/medium not-for-profits.
• Determine how to identify risks in an NFP organization.

Are you ready to level up your not-for-profit expertise and stand out in the industry? Join us for an AICPA Not-for-Profit Certificate Program overview and Q&A session. Available in two levels, you can choose the certificate that suits your needs and goals. Boost your knowledge, confidence, and services through these comprehensive online learning programs offering deep dives on key NFP concepts, real-world case studies, and interactive elements. When you’re finished, share your accomplishment with your professional network by displaying your digital badge.

This session will focus on a wide range of information to include GLBA (Gramm-Leach-Bliley Act) and NIST (National Institute of Standards and Technology) compliance as well as the important role of management as it relates to data security. Breach statistics indicate that as much as one third of institutions will be breached in the coming year. With that knowledge, management should take every opportunity to strengthen internal controls and validate that strength through GLBA required control testing as well as penetration testing. This session will also address the importance of breach detection and response and how the speed of response can save millions.

Learning Objectives:

• Analyze current breach trends and what institution leaders can do reduce risk
• Determine GLBA and NIST data security requirements that institutions must adhere to
• Identify that institution technology and data belongs to stakeholders, not IT.

What does end-to-end financial stewardship look like in your organization? It is not uncommon to experience a disconnect between the various roles and responsibilities of fundraising to finance to utilization of monies. Hear from a panel of experts as they discuss the intricacies of fund stewardship, including - lessons learned, best practices, technology advantages, and how to create solid stewardship.

Learning Objectives:

• Analyze best practices in financial stewardship
• Determine how to showcase impact using technology
• Identify what is possible in your technology stack and explore integration options

Forty-three states and the District of Columbia regulate the solicitation of charitable donations. The registration requirements vary widely from one state to the next and regulators within a state often interpret the law differently. As such, the regulations are a moving target that must be closely monitored. Navigating the maze of the registration and reporting requirements is often a daunting experience for nonprofits and their fundraisers and cause-marketing partners. In this session, Tracy Boak, a former charities regulator from Pennsylvania and now a Partner at Perlman & Perlman, a law firm dedicated to nonprofit law, provides participants with a road map including vital information about the registration, reporting and disclosure obligations under the various states’ solicitation laws.

Learning Objectives:

• Assess charitable fundraising requirements
• Understand compliance with state registration obligations

This session is designed to help Not-For-Profit organizations, during this period of inflation, improve their core business operations by identifying additional potential revenue streams and ways to more effectively manage and potentially reduce fixed and variable expenses.

Learning Objectives:

• Assess additional revenue opportunities for Not-For-Profit organizations, including entering into a variety of partnerships and alliances.
• Learn effective ways to manage and reduce fixed and variable expenses in inflationary times.

As a nonprofit organization, it is critical to understand what matters to your donors and how Finance and Development can partner to meet today’s challenges head on -- focusing on what we can do today – to ensure the sustainability of our mission success. Join us as we look at what you can do right now to ramp up faster and leverage what recent giving data tells us matters most - for sustaining and growing your nonprofit’s funding. How do you leverage your data and performance metrics to better tell your story? How do you build engagement with donors to prioritize your mission? We’ll share some best practices, along with specific examples of how you can elevate your story to all generations of prospective donors to help strengthen sustainability for the long term.

Learning Objectives:

• Identify the latest giving trends
• Determine how to leverage your data to track and share your performance and impact
• Analyze best practices around sharing your story to gain greater engagement

THIS SESSION NEEDS TO FOcUS ON WHAT NOT TO DO. WE HAVE A SEPARATE SESSION ON EFFECTIVE INTERNAL CONTROLS. THIS SESSION SHOULD BE WHAT/WHY WAS NOT EFFECTIVE. Fraud discussed will include check fraud, spoofing, accounts payable, falsifying contractor invoices, imprest petty cash checking accounts and more. In this session we will explore the loopholes that were exploited and offer insight on how smaller nonprofits can avoid or mitigate these unfortunate events.

Learning Objectives:

• Identify the ever changing risk environment and learn to recognize common frauds
• Analyze fraud prevention and detection procedures that may be applicable to smaller organizations
• Determine areas for employee and management training to identify potential fraud early

Sampling in a single audit can become complicated. This session will offer a review of single audit sampling and testing basics. Examples will demonstrate how the mixture of facts, decisions and auditor judgments all impact sampling techniques.

Learning Objectives:

• Determine sampling considerations in a single audit.
• Identify key underlying concepts to select a proper sample

Parking tax refunds, siloing, electronic filing, and revised Form 990-T have presented a number of challenges for practitioners and organizations. This session will discuss these compliance issues, and provide "lessons learned" when dealing with these thorny problems

Learning Objectives:

• Identify potential Form 990-T filing issues.
• Distinguish solutions to addressing these issues when encountered

Join three experts in an interactive discussion about the practical implications of remote work. While a remote workforce has always presented compliance and other issues for employers, the global pandemic has permanently shifted how work with be done in the future. As offices begin to re-open, employers are addressing what it means to have employees working in a number of jurisdictions, and how it impacts their culture going forward. This session will identify issues facing employers with a remote workforce.

Learning Objectives:

• Distinguish policies and procedures associated with remote work.
• Identify human resource policy and taxation issues associated with remote work.
• Analyze the range of compliance and other issues encountered by employers with a remote workforce.
• Determine ways to address these issues and minimize impact to the organization and its workforce.

This session will provide an overview of revenue recognition specific issues and provider relief specific issues for healthcare entities.

Learning Objectives:

• Identify and discuss issues pertaining to the new revenue recognition model and reporting for healthcare entities.
• Determine and discuss accounting and reporting for receipts from the Provider Relief Fund.
• Analyze and discuss other impacts of the pandemic in consideration of healthcare entities recognition of revenue.

Join us for our new Virtual Roundtable Discussions! Each
day we will host the opportunity for you to create engaging peer-to-peer
networking and conversations on select focused topics. You’ll have
40-minutes to interact with other conference attendees while exploring and
sharing challenges, opportunities, best practices, and lessons learned.
This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each day we will host the opportunity for you to create engaging peer-to-peer networking and conversations on select focused topics. You’ll have 40-minutes to interact with other conference attendees while exploring and sharing challenges, opportunities, best practices, and lessons learned. This is a networking event and will not be eligible for CPE credit.

Virtual Roundtable Discussion: Just for Fun!

Join us for our new Virtual Roundtable Discussions! Each day we will host the opportunity for you to introduce yourself to other attendees, network with your peers and have some fun! Choose from one of the following discussion questions or create your own.

• If you could learn one new professional skill, what would it be?
• You can have an unlimited supply of one thing for the rest of your life, what is it? Sushi? Scotch Tape? – Why?
• What's the biggest obstacle you've faced in your career so far?

You’ll have 40-minutes to interact with other conference attendees during these participant-guided discussions. This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each day we will host the opportunity for you to create engaging peer-to-peer networking and conversations on select focused topics. You’ll have 40-minutes to interact with other conference attendees while exploring and sharing challenges, opportunities, best practices, and lessons learned. This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each day we will host the opportunity for you to create engaging peer-to-peer networking and conversations on select focused topics. You’ll have 40-minutes to interact with other conference attendees while exploring and sharing challenges, opportunities, best practices, and lessons learned. This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each day we will host the opportunity for you to create engaging peer-to-peer networking and conversations on select focused topics. You’ll have 40-minutes to interact with other conference attendees while exploring and sharing challenges, opportunities, best practices, and lessons learned. This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each day we will host the opportunity for you to create engaging peer-to-peer networking and conversations on select focused topics. You’ll have 40-minutes to interact with other conference attendees while exploring and sharing challenges, opportunities, best practices, and lessons learned. This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each
day we will host the opportunity for you to create engaging peer-to-peer
networking and conversations on select focused topics. You’ll have
40-minutes to interact with other conference attendees while exploring and
sharing challenges, opportunities, best practices, and lessons learned.
This is a networking event and will not be eligible for CPE credit.

Join us for our new Virtual Roundtable Discussions! Each day we will host the opportunity for you to create engaging peer-to-peer networking and conversations on select focused topics. You’ll have 40-minutes to interact with other conference attendees while exploring and sharing challenges, opportunities, best practices, and lessons learned. This is a networking event and will not be eligible for CPE credit.

Auditing remotely is quickly becoming the new normal. Join this session for practical considerations when conducting your audits remotely. From evaluating internal controls and identifying fraud risks to observing inventory counts and considering the authenticity of client records, we've got you covered.

Learning Objectives:

• Compare key differences between conducting audits onsite and remotely
• Analyze how auditing remotely affects audit planning
• Choose the best practices for addressing high risk audit areas when auditing remotely

With so many new audits, it is a good time to clearly define the responsibilities for auditees and auditors in a single audit. This session will identify the responsibilities and tasks expected of each party in a single audit.

Learning Objectives:

• Differentiate between the responsibilities of an auditee and auditor in a single audit
• Apply the guidance identifying responsibilities for the parties involved in a single audit.

Hospitals are required to follow very specific rules of 501(r) and report compliance on the Form 990 Schedule H. And as part of this compliance, the IRS routinely reviews the returns of tax-exempt hospitals. In this session, we will dive into the rules and regulations of IRC 501(r). Afterwards, we will walk through the Schedule H, discuss the community health needs assessment and the potential fines associated with it, understand best practices in preparing and reviewing the Schedule, and assess areas where practitioners can provide added value to hospital organizations.

Learning Objectives:

• Identify 501(r) an its regulations
• Analyze the penalties associated with the CHNA and CHNA IS and how to avoid penalization
• Distinguish compliance reporting on Schedule H

Join three financial leaders for an interactive discussion of the top 6.5 challenges facing not-for-profits today accompanied by key strategies to address these challenges. Issues examined will include new revenue streams and remaining relevant, ESG, board communication, data quality and attracting and retaining top talent.

Learning Objectives:

• Determine and increase awareness of industry challenges
• Calculate good practices to mitigate these challenges
• Identify ways to convert these challenges into opportunities

While Form 990 generally follows financial statement reporting, Form 990, Part IX requires more detailed reporting . It is also an area that potential donors may look at to draw conclusions about how well the organization accomplishes its mission. Differences between the financial statement functional and Part IX of the Form 990 may need to be explained to Board member and to readers of the Form 990. This session will explore the GAAP vs. Form 990 functional reporting beyond just donated services and investment expenses, and offer practical tips on financial statement and Form 990 reporting to help the organization "put its best foot forward" on expense reporting.

Learning Objectives:

• Compare the differences between GAAP and Form 990, Part IX reporting of expenses.
• Analyze practical tips for preparing a proper financial statement and Form 990 functional expense statement.

The effective date of the Current Expected Credit Loss (CECL) FASB guidance is approaching. Join us for a session to discuss upcoming changes as a result of this standard, including considerations that nonprofit organizations should evaluate in advance of the adoption date.

Learning Objectives:

• Analyze changes that will occur as a result of upcoming CECL accounting standard updates
• Identify how upcoming CECL accounting standard updates may impact not-for-profit organizations
• Determine considerations not-for-profit organizations should evaluate in advance of the adoption date of this guidance

Not all programs our clients receive are listed in the OMB Compliance Supplement. When this occurs, and it happens more often than we think, what is an auditor to do? Luckily the supplement includes Part 7 - Guidance for Auditing Programs Not in this Compliance Supplement, which provides guidance for this specific situation. Attend this session to learn how to audit programs not included in the supplement.

Learning Objectives:

• Assess how to use Part 7 of the compliance supplement to audit programs not included in the supplement.
• Apply the guidance available in Part 7 of the compliance supplement to complete a single audit or program specific audit.

Pandemic shutdowns and lack of funding for the EO Division continue to challenge the IRS in processing returns and correspondence. This dynamic session will explore erroneous IRS notices, improper revocation of tax-exempt status, electronic filing/e-signature issues, and the difficulties in changing the IRS Business Master File.

Learning Objectives:

• Analyze the real-world issues we are seeing throughout the country.
• Identify IRS guidance for some of these and issues and explore potential solutions and workarounds.
• Distinguish and appreciate needs of nonprofit/exempt clients given their frustrations with IRS delays, errors and ensuing correspondence.

This session will focus on the key components of the strategic and financial planning process and will include examples of strategic plans and how it relates to the financial planning process from not-for-profit organizations

Learning Objectives:

• Identify key components of an effective strategic plan
• Analyze why the sample strategic plans are effective or not so effective plans
• Determine the relationship between the strategic plan, budgeting financial planning and forecasting

According to the 2018 ACFE Report to Nations, two out of the top three categories of occupational fraud are asset misappropriation and financial statement fraud. Throughout the past decade, CAATs have been discussed and broadly used, but what about the next wave of auditing tools? Is your firm embracing AI as the next powerful solution? In this session you will learn:

• What embracing AI can do to enhance your assurance process and results
• Best practices in the planning and implementation process when embracing AI
• A case study – how AI detected fraudulent transactions before the client alerted the team

Learning Objectives:

• Determine how data analytics tools and resources that may be leveraged in the current audit cycle
• Identify ways to leverage data insights to inform work on those things that matter most

Ask questions to the A&A experts! Our experts will address any questions you may have and discuss technical issues that have surfaced over the past few years.

Learning Objectives:

• Apply lessons learned from issues faced by others in practice.
• Determine best practices and practical applications in applying new standards.

There are often challenging issues in performing a single audit. These can be complex, infrequent, and/or subject to increased auditor judgment. This session will provide you with critical information as you plan your 2022 single audits and will cover commonly asked questions the GAQC is receiving from members on both the Compliance Supplement and the impact of COVID-19 funding on single audits. It will provide participants with a fast-paced lightning round discussion with tips and best practices.

Learning Objectives:

• Determine and utilize the correct answer and guidance for common single audit questions
• Apply best practices and tips for a successful single audit.

Our distinguished panel of speakers will answer your 990 questions and provide insight into the issues and challenges they are seeing in their practices. We will collect unanswered questions about 990 matters from previous sessions and answer as many queries as possible.

Learning Objectives:

• Identify issues that continue to challenge 990 preparers and filing organizations.
• Determine best practices and practical applications in preparing Form 990.
• Distinguish how key Form 990 reporting challenges may impact readers of the completed Form 990.

For nonprofit organizations, accounting for and understanding the true cost of activities, including the cost of distinct programs as well as the true cost of overhead, is essential for informed decision making. An effective and efficient cost allocation methodology is a key tool in this process. During this session, we explore the different cost allocation methodologies available, discuss how to decide which method to select and how to interpret and use the resulting financials to convey the organization's story.

Learning Objectives:

• Identify the various cost allocation methodologies.
• Determine how to choose a cost allocation method.
• Analyze how effective cost allocations leads to understanding the true cost of activities.

This year has been quite an interesting one for nonprofits in the news. Let's take a look at some of the biggest headline grabbers from the past year. In this course, we'll discuss nonprofits facing off against the media, courts and regulators. From these situations,we'll take away a technical understanding of the issues at hand and glean best practices. We'll assess whether the headlines are just media hype or is there substance behind them.

Learning Objectives:

• Identify the biggest news items related to nonprofits in the past year.
• Analyze the cases and identify the most pertinent technical issues surrounding each case.