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Governance and Management | The Belfint Nonprofit Ledger
http://nonprofit.belfint.com/category/governance-and-management
The Belfint Nonprofit Ledger. The AICPA Introduces the Not-for-Profit Certificate Program. As described in our earlier blog “The AICPA Introduces the Nonprofit Membership Section,” the AICPA has broadened their membership requirements for non-CPA associates and added a not-for-profit (NFP) section which allows non-CPAs to join the AIPCA and have access to numerous NFP resources. In an effort to strengthen this new NFP section, the AICPA recently launched the NFP Certificate Program. School has officially...
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Jonathan Moll, CPA | Director | Nonprofit CPA | Delaware Accounting Firm
http://nonprofit.belfint.com/team/jonathan-d-moll-cpa
The Belfint Nonprofit Ledger. Jonathan D. Moll, CPA. DIRECTOR Accounting and Auditing. Ask Jon what drives his energetic and genuine approach to client service and he’ll say, the thrill of providing solutions. However, what separates Jon from the rest is his ability to not only solve clients’ problems as they arise, but anticipate issues and provide answers even before his clients realize they have a question. American Institute of Certified Public Accountants. Delaware Association of Nonprofit Agencies.
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ERISA | The Belfint Nonprofit Ledger
http://nonprofit.belfint.com/category/erisa
The Belfint Nonprofit Ledger. Top Hat Plans Viewed Through the Looking Glass. At one point the top hat was commonly found throughout American history and pop culture. During the 19th century, it served as a symbol of freedom sitting atop President Abraham Lincoln’s head as he navigated the country through the Civil War. Does your ERISA 403(b) Plan need a financial statement audit? Counting participants is not as easy as 1, 2, 3! A Nonprofit’s Guide to Navigating the ERISA Audit Requirements. Posted By Ch...
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TE/GE 2015 | Program Letter | Delaware CPA Firm
http://nonprofit.belfint.com/the-tege-fy-15-program-letter
The Belfint Nonprofit Ledger. The TE/GE FY 15 Program Letter. By Christina Bell, CPA. April 7, 2015. Posted by Christina Bell, CPA. In December of 2014 the Commissioner of the Tax Exempt and Government Entities Division of the IRS (TE/GE), Sunita Lough, issued the TE/GE Program Letter for FY 2015. 1) Accountability and Transparency. 8211; In accordance with the IRS Strategic Plan FY 2014-2017, TE/GE is entering FY 2015 focused on accountability and transparency. 4) Data-Driven Decision Making. Belfint Ly...
nonprofit.belfint.com
Christina Bell | Audit Supervisor | Nonprofit CPA | Delaware Accounting Firm
http://nonprofit.belfint.com/team/christina-k-bell
The Belfint Nonprofit Ledger. Christina K. Bell, CPA. D: 302.573.4139. Her strong communication skills allow her to develop her audit team and maintain a positive client relationship. She is also a frequent contributor to the firm’s nonprofit blog. The Belfint Nonprofit Ledger. American Institute of Certified Public Accountants. Delaware Society of Certified Public Accountants. Delaware State Chamber of Commerce Superstars in Education/Principal for a Day participant. A Matter of Tax. Belfint Lyons and S...
employeebenefitplanaudit.belfint.com
Retirement Plan Errors | Correct Overpayment | Delaware CPA Firm | 401k Audit Delaware
http://employeebenefitplanaudit.belfint.com/death-taxes-and-plan-errors
Death, Taxes and Plan Errors. By Maria T. Hurd, CPA. June 10, 2015. Posted by Maria T. Hurd, CPA. In this world, nothing can be said to be certain, except death, taxes, and retirement plan operational errors. Two decades of plan audits have shown time and time again that even the most accurate plan sponsor is not immune from making one of the common errors. Which has now been updated by Revenue Procedure 2015-27. And Revenue Procedure 2015-28. Rev Proc. 2015-28 did not change the requirement to contr...
employeebenefitplanaudit.belfint.com
Christopher Ciminera CPA | Audit Supervisor | Delaware CPA Firm | 401k Audit Delaware
http://employeebenefitplanaudit.belfint.com/our-ebp-team/christopher-j-ciminera-cp
Christopher J. Ciminera, CPA, QKA. MANAGER Accounting and Auditing. Employee Benefit and Retirement Plan Audit Services. D: 302.573.3953. P: 302.225.0600. Chris is a key contributor to the firm’s employee benefit audit blog. The Art of the Qualified Plan Audit. The Belfint Nonprofit Ledger,. Many of which have been published by The National Institute of Pension Administrators in its newsletters. American Institute of Certified Public Accountants. Delaware Society of Certified Public Accountants. Belfint ...
nonprofit.belfint.com
FASB Nonprofit Proposal | Net Asset Classifications | Nonprofit CPA
http://nonprofit.belfint.com/fasb-proposes-improvements-to-not-for-profit-financial-statements
The Belfint Nonprofit Ledger. FASB Proposes Improvements to Not-For-Profit Financial Statements. By Jonathan D. Moll, CPA. April 22, 2015. Posted by Jonathan D. Moll, CPA. Today (04/22/15) FASB issued a proposed Accounting Standards Update intended to improve existing standards for financial statement presentation for Nonprofit Organizations. A summary. Of the changes is provided, as well as, the full proposed ASU at fasb.org. The more significant changes include the following:. Additional information su...
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Best Practices | The Belfint Nonprofit Ledger
http://nonprofit.belfint.com/category/best-practices
The Belfint Nonprofit Ledger. A Look Ahead The IRS’s Strategic Initiatives for Regulating the Tax Exempt Community. Compliance by operating within an organization’s exempt purpose is paramount to managing, governing, and servicing nonprofit organizations. Preparing for Lease Accounting Changes. Uniform Guidance Brings Change to Data Collection Forms. Form 1023-EZ First Year Report. A study performed by Jeffrey J. Burks and reported in Accounting Errors in Nonprofit Organizations Accounting Horizons 2...
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Delaware Alliance Nonprofits | Jim Collins | Nonprofit CPA Firm
http://nonprofit.belfint.com/the-delaware-alliance-for-nonprofit-advancement-dana-2015-annual-conference
The Belfint Nonprofit Ledger. The Delaware Alliance for Nonprofit Advancement (DANA) 2015 Annual Conference. By Christina Bell, CPA. July 20, 2015. Posted by Christina Bell, CPA. The Delaware Alliance for Nonprofit Advancement (DANA). GOOD TO GREAT,. A #1 bestseller, which examines why some companies and leaders make the leap to superior results, along with. GOOD TO GREAT AND THE SOCIAL SECTORS. Jim’s presentation revolved around twelve questions. Commit to a 20-Mile March. Practice the Stockdale Paradox.
SOCIAL ENGAGEMENT