Not-For-Profit & Health Care Virtual Conference 2020

Wednesday, November 18 8:00am PST - Thursday, November 19 5:00pm PST

Add to Calendar

Your Desk

16 Credits

Member Price $475.00

Non-Member Price $575.00

Overview

The pandemic, as well as its attendant work culture and legislative changes, has disrupted business as usual so much that we’re all still trying to figure out what “the new normal” will be.

You're not alone. Join other professionals and learn about what's new in the not-for-profit and health care accounting worlds together at the WSCPA Not-For-Profit and Health Care Conference. Discover how to persevere in the face of disruption, build resilience into your strategy, and support your clients with actionable insight as they do the same. This year's conference features sessions like:

  • How the health care industry is handling the curveballs 2020 keeps throwing, with John Vassall, MD, FACP, CEO at Foundation for Health Care Quality
  • Mark Hugh dives into B&O tax issues and SALT updates. How will the Legislature respond to forecasted budget shortfalls?
  • A look at equity in Washington with state representative Mia Gregerson

Even though we must gather virtually this year, you can still look forward to connecting with friends before, during, and after the conference in our brand-new online community, WSCPA Connect. Be sure to save your spot today for the most anticipated CPE event of the year for the NFP community in Washington State!

Disruption & Resilience

Highlights

Annual recap of  issues affecting you, your organization and your clients in the ever-changing NFP and health care arena.

Prerequisites

An interest in working with or for not-for-profit organizations

Designed For

CPAs and other financial professionals who work for or advise not-for-profit entities and/or health care organizations; professionals seeking to gain an understanding of current accounting-related issues affecting not-for-profit entities and/or health care organizations; professionals seeking to enter and connect with others in the not-for-profit or health care fields

Objectives

Provide Not-for-Profit and Healthcare CPAs and financial professionals updates and best-practices information in a COVID-19 world.

Preparation

None

Wednesday, November 18

General Session

7:40am - 7:50am PST Welcome Screen

General Session

7:50am - 8:00am PST Welcome and Announcements

General Session

8:00am - 9:15am PST Resilience in the Age of Disruption and Change

John Vassall

John Vassall

In December 2004, Don Berwick, MD President and CEO of the Institute for Healthcare Improvement (IHI) introduced the 100,000 lives campaign to prevent patient harm and death caused by medical errors. His campaign was the genesis of my obsession with patient safety, quality and highly reliable care that led me to the Foundation for Health Care Quality.   I am the product of an immigrant family, an inner-city childhood and public education. I completed Master of Science (Microbiology) and Doctor of Medicine degrees at the University of Washington and internal medicine training at Grady Memorial Hospital, Atlanta Georgia’s public hospital. There we cared for the sickest of the sick, the best and the brightest, the poorest of the poor.

My clinical career includes private practice in Decatur, Georgia, managed care medicine at Group Health Cooperative, a shared private practice in Seattle with Rayburn Lewis, MD and multi-specialty group practice at Minor & James Medical. 

My leadership career includes service as President and Associate Medical Director of Managed Care for Minor & James Medical, President of the Providence Seattle Medical Center medical staff, Chief of Staff of Swedish Medical Center, Vice President of Medical Affairs and Chief Medical Officer of Swedish Health Services. I’m a member of the Board of Trustees of the Washington State Medical Association and served more than a decade as its Vice-Speaker and Speaker of the House of Delegates. I served as delegate to the American Medical Association House of Delegates, Trustee of the American Hospital Association and serve as member of the Board of the Institute for Diversity and Health Equity. I served as a trustee of the Washington State Hospital Association and am a current Trustee of Seattle University.

During 2017, I served as physician surveyor for The Joint Commission. I serve as Physician Executive for Quality and Safety with Comagine Health a regional quality innovation network-quality improvement organization.

When not working, you’ll find me reading, putting in long miles on a bicycle or playing an electric bass guitar.

General Session

9:15am - 9:30am PST Break

General Session

9:30am - 10:45am PST GAAP Update

Jeffrey Mechanick Assistant Director, Financial Accounting Standards Board

Jeffrey Mechanick

Jeff Mechanick is an Assistant Director at the Financial Accounting Standards Board (FASB). In that role, he provides strategic and technical oversight of all activities involving nonpublic entities (private companies and not-for-profit organizations (NPOs)), oversees staff support for the Private Company Council, chairs the FASB’s Not-for-Profit Advisory Committee, and participates in some of the FASB’s broader outreach activities. He has also been the lead staff person for the AICPA/FAF/NASBA Blue-Ribbon Panel on Standard Setting for Private Companies and the FASB/IASB Financial Crisis Advisory Group.

Prior to joining the FASB, Mr. Mechanick spent a combined twenty years working in and with the not-for-profit sector, as the chief financial officer of Planned Parenthood Federation of America, Inc., and before that, as a senior audit manager with KPMG, LLP. Mr. Mechanick earned a Bachelor of Arts degree in biological sciences from The University of Chicago and an MBA in professional accounting from Rutgers University. He is a member of the AICPA and the New York State Society of CPAs, and has served on the AICPA’s NPO Expert Panel.

General Session

10:45am - 11:00am PST Break

Breakout Session

11:00am - 12:00pm PST Concurrent Session A01 | Embedding Emergency Planning into Organizational Culture

Nancy Long

Nancy Long

Nancy Long is the executive director of 501 Commons, a nonprofit that helps nonprofits succeed in their missions so that more people in our community flourish.

501 Commons staff of nearly 50 deliver technology and management consulting and ongoing services in Tech, HR and Finance. They also provide training and leadership development, a free information and referral service, and several cohort-based capacity development programs. 501 Common’s Executive Service Corps and Volunteer Manager Corps programs contribute $1.6 million in professional skills to nonprofits annually. Prior to becoming executive director, Nancy worked in health care.

• She was the Vice President of Strategy and Organizational Development at Group Health Cooperative and the Director of Quality for the Washington State Hospital Association.

• She also worked for Washington State, developing health care reform policy and dramatically expanding Basic Health Plan enrollment and for several nonprofit healthcare organizations.

She has a Bachelor’s degree in social psychology and a Master’s from the Evans School at the University of Washington, where she taught courses on nonprofit management.

We will cover the key elements of emergency planning, discuss how to tie emergency planning into an annual cycle, and propose ways to ensure that an incident command structure and leadership succession are built into human resource planning.

11:00am - 12:00pm PST Concurrent Session A02 | Audit Standards Board Update

Michael Glynn

Michael Glynn

Michael P. (Mike) Glynn, CPA, CGMA, is a Senior Technical Manager in the AICPA Audit and Attest Standards Team. In this capacity, Mike serves as the staff liaison to the Accounting and Review Services Committee (ARSC). In addition, Mike supports the activities of Auditing Standards Board (ASB) and its subcommittees by assisting members in drafting and deliberating authoritative professional standards and interpretations.

Prior to joining the Audit and Attest Standards Team, Mike was a technical manager in the AICPA SEC Practice Section (SECPS). In that capacity, Mike supported the Quality Control Inquiry Committee (QCIC) by participating in deliberations of QCIC cases and participating in meetings with the Securities and Exchange Commission regarding the SEC’s oversight of the self-regulatory process. Prior to joining the SECPS, Mike was a technical manager in the AICPA Professional Ethics Division.

Prior to joining the AICPA in April 1998, Mike worked at Ernst & Young LLP in New York.

Mike also serves as a member of the New York State Society of CPAs’ Accounting and Review Services Committee.

Mike is a graduate of Pace University with a BBA in public accounting.

In this session, a senior manager from the AICPA’s Audit & Attest Standards Team will discuss: 

  • Recently issued Statements on Auditing Standards Nos. 134 – 142 including the new auditor reporting standards and standards on estimates and evidence;
  • Recently issued Statements on Standards for Attestation Standards Nos. 19-21, including new standards for agreed-upon procedures and direct examination engagements
  • Other projects currently in process and the Auditing Standards Board’s active standard setting agenda

11:00am - 12:00pm PST Concurrent Session A03 | Reviewing the Rules for Donors - Acknowledgements, Events and Membership

Madchen Petrie

Madchen Petrie

Madchen Petrie (pronounced “May-Chin”) grew up in Ohio and Tennessee and graduated from The Ohio State University with a bachelor’s degree in accounting and a minor in French. She is currently a Manager at Larson Gross, CPAs & Consultants, specializing in the nonprofit industry. She provides assurance and tax services (audits, reviews, compilations, 990s, etc.) but her passion is serving as an advisor for her clients. In her spare time, Madchen enjoys hiking, biking, painting and gardening.

General Session

12:00pm - 12:45pm PST Lunch

Breakout Session

12:45pm - 2:00pm PST Concurrent Session B01 | Year in Review - Tax Perspective

Matthew Frerker

Matthew Frerker

Matt has five years of experience in public accounting and has worked on a wide range of tax returns and clients in all industries. His focus is on non-profits, partnerships, S corporations, and individuals. Matt is a member of the non-profit and professional services teams, but also works consistently with real estate clients. In addition to being involved with experienced-hire and on-campus recruiting, Matt is heavily involved with firm processes, internal training, and firm culture. Matt graduated from the University of Portland with a Bachelor of Business Administration, Accounting, in 2011.

12:45pm - 2:00pm PST Concurrent Session B02 | Grant Cost Accounting - Staying in Compliance

Kay Sohl Owner, Kay Sohl Consulting

Kay Sohl

Kay Sohl, owner of Kay Sohl Consulting, provides finance consulting to nonprofit organizations.

Kay has provided training and consultation for Executive Directors, CFOs, and Boards of Directors of over 7,500 nonprofit organizations throughout the United States. Kay focuses her work on rethinking nonprofit strategies for financial sustainability, Board financial oversight, compliance with federal funds management requirements, and the challenges of nonprofit accounting and financial reporting.

Kay is a frequent presenter for state and regional associations of nonprofit human service providers, state agencies, accountants and attorneys. She has worked extensively community-based coalitions, regional and statewide networks, domestic violence and sexual assault programs, affordable housing organizations, health and environmental nonprofits. She has authored multiple financial management toolkits for nonprofits, including resources for cost allocation, financial reporting, dashboard development, and the Uniform Guidance.

Kay founded and lead TACS (Technical Assistance for Community Services) now known as the Nonprofit Association of Oregon, the northwest’s largest and most comprehensive capacity building resource for community based nonprofit organizations. She is co-author of the Oregon Nonprofit Corporation Handbook, an 800-page guide to legal, financial, and governance requirements and strategies for nonprofit organizations. Now in its 5th edition, the Handbook has sold over 11,000 copies and is a must-have resource for founders, board members, managers, and funders of nonprofit organizations.

12:45pm - 2:00pm PST Concurrent Session B03 | Fundraising in the Midst of COVID-19: Consultant Panel

Debra Holland

Debra Holland

Debra Holland, Vice President and Relationship Banking Officer at Columbia Bank, had a nearly 30 year career in nonprofit business in the greater Seattle area before becoming a banker 11 years ago. She worked for nonprofits such as Seattle Children’s, Fred Hutch, Treehouse and First Place School. Active as a volunteer, Debra is the most recent past Chair of Humanities Washington and is a board member with the Association of Fundraising Professionals, Advancement Northwest Chapter. At Columbia Bank, Debra specializes in banking nonprofit businesses. Debra and her husband Chuck live in Kingston, Washington with their two cats, Oskar and Bertie. When not at her desk, you may find her out paddling her kayak.

Kristin Barsness

Kristin Barsness

Kristin Barsness, Ph.D., CFRE Principal Barsness Group Fundraising Consultants  

Kristin Barsness’s more than 25 years of experience in the nonprofit sector includes more than 30 major capital and comprehensive campaigns, 40 campaign feasibility studies, many organizational and project readiness assessments, as well as working in-house to lead healthcare, university, and K-12 education shops to fundraising success.   An expert in volunteer-led fundraising, Barsness has managed fundraising campaigns with goals ranging from $1 million to $300 million, either as fundraising counsel or campaign director.  Currently, Kristin provides counsel to a number of clients, including Cascade Regional Blood Services, South Puget Sound Community College, King County Library System Foundation, Pierce County Library System Foundation, and others.  Her healthcare experience includes in-house roles as Executive Director for Mary Bridge Children’s Foundation, and Director of Campaigns and Major Gifts for Franciscan Foundation/CHI Franciscan; and providing campaign counsel for Foundations of MultiCare/MultiCare Health System, Neighborcare Health, HealthPoint, Medical Teams International, Highline Medical Center, Legacy Health, Seattle Biomed, Seattle Cancer Care Alliance.   Kristin has served on several boards and is a past president of the Association of Fundraising Professionals South Sound.  She is a frequent presenter and trainer at conferences, earned her master’s and doctorate degrees from Bryn Mawr College, and has held the CFRE certification since 2005.

JoAnn Mills

JoAnn Mills

JoAnn Mills Cambell & Copmany Vice Presidet

JoAnn returned to consulting with Campbell & Copmany in 2015 after a decade during which she served as Campaign Project Director for Seattle Children’s Hospital Foundation’s $300 million comprehensive campaign, Senior Director of Development at Group Health Foundation, and Director of an executive coaching firm that focused on accelerating executive leadership performance in both the corporate and nonprofit sectors.

JoAnn brings a wealth of experience to her consulting engagements with non-profits, having been a top-rated “manager of managers” in the corporate sector, a front-line fundraiser, and a principal consultant. She also brings specific expertise in strategy and management for major fundraising campaigns as well as optimizing board engagement and ongoing major gift programs.

In her work, JoAnn strives to: Be a thought partner to leaders who deliver results by providing clarity, creating alignment, prompting effective action, reaching significant goals, and celebrating success. Help staff, volunteers, and donors impact the unfolding story and deep significance of each nonprofit’s mission. Assist leaders in building organizational readiness and stamina for the long term by acting on opportunities to strengthen the executive function, infrastructure, governance, internal processes, and brand.

JoAnn currently serves on the board of the Wing Luke Museum of the Asian American Experience, having been recruited after providing campaign counsel for the Wing’s $24 million capital project. She is a past board member of SeaDoc Society (a program of the School of Veterinary Medicine, Wildlife Health Center, University of California-Davis), and past board chair for the National Development Officers Association (NDOA) and Women’s Funding Alliance. JoAnn holds a graduate-level Evidence Based Coaching Certificate from Fielding Graduate University - School of Human and Organizational Development and a Bachelor of Arts in Comparative Religion from University of Washington - Jackson School of International Studies.

Brittancy Kirk

Brittancy Kirk

Brittany Kirk is a nonprofit fundraising consultant who specializes in grant writing and grants management. In typical nonprofit fashion, Brittany has worn lots of different hats; she has direct experience in executive leadership, fundraising, programs, operations, and boards of directors. She currently collaborates with The Ostara Group, a ten-year-old fundraising consultancy based in Seattle, Washington. At Ostara, she has helped lead teams of consultants that work in grantwriting, capital campaigns, strategic planning, and fund development for more than 300 nonprofit clients throughout the Puget Sound region and beyond. She also consults independently with a knack for crafting cohesive and compelling grant applications, creating usable systems to streamline fundraising processes, and charting a path between present day nonprofit realities and long-term visions. Across her various roles, Brittany has directly raised millions in public and private grant funding for more than 40 diverse organizations. Brittany holds a Master of Public Administration (MPA) from the University of Washington’s Evans School of Governance and Public Policy. She has been highly-rated presenter at events by the Puget Sound Grantwriters’ Association (PSGA) and Washington Nonprofits. Brittany lives on Bainbridge Island with her family.

Kate Cochran

Kate Cochran

Kate Cochran

Upaya Social Ventures CEO

Kate is a fierce believer that global poverty is not inevitable and that entrepreneurialism is one of the sharpest tools to fight it. She is currently CEO at Upaya Social Ventures, a nonprofit organization that accelerates and invests in early stage companies that create lasting jobs for the poorest of the poor in India. Since 2011, Upaya has accelerated 42 companies and invested in 19 companies that have created more than 15,000 lasting jobs for the extreme poor in India. The organization is committed to reaching 50,000 jobs created by portfolio companies by 2022. Dedicated to proving impact and not just assuming it, Upaya assiduously tracks jobholder income, which shows an average doubling at the household level following a job with an Upaya portfolio company.

Previous roles include COO for Vittana, an organization creating student loan markets in developing countries and a range of executive roles at Unitus, a microfinance accelerator. She is a frequent speaker on social entrepreneurship and the intersection of markets and mission at business schools and conferences. Kate holds a BA from Stanford University and an MBA from UCLA Anderson.

During tumultuous times like these, nonprofits need to invest in creating a vital partnership between fundraising and fund accounting. During this session, four fundraising professionals will reveal advice for how to build this partnership and pivot in the midst of challenging times. Attendees will come away with: 

  • Greater knowledge of the trends being seen in the nonprofit business sector
  • An understanding of how nonprofit businesses are pivoting in order to survive and thrive
  • Tips and strategies for fundraising staff and fund accounting staff to collaborate and lead us to success during this new normal

General Session

2:00pm - 2:10pm PST Break

Breakout Session

2:10pm - 3:00pm PST Concurrent Session C01 | Best Practices for a Remote Workforce

Christine Triantos

2:10pm - 3:00pm PST Concurrent Session C02 | Washington State Tax Update

Mark Hugh President & Owner, Mark Hugh PLLC

Mark Hugh

4.98 stars out of 5 - speaker rating for 2019

“Mark Hugh is top notch. I love his presentations.”
“I love Mark’s ethics class. I have been attending for years!”
“Excellent speaker.” - past attendees

Mark Hugh, CPA, is the principal of Mark Hugh PLLC. He is a frequent trainer and speaker regarding state and local tax issues. His work includes planning and tax reporting reviews for a variety of organizations. He has represented hundreds of taxpayers before state and local agencies. He was the 2011-2012 Board Chair of the Washington Society of Certified Public Accountants. He was also a member of the AICPA Council, the governing body of the American Institute of Certified Public Accountants.

Mark teaches many CPE courses for the WSCPA on Washington State ethics and Washington taxation, including State Nexus and New Developments: Wayfair Edition. He is also available to teach in-house Washington State ethics presentations for company CPE needs.

When the economy craters, Washington’s transaction-dependent tax system craters times three, at the same time state and local public resources are strained far beyond capacity. State and local governments are already reacting to make up the shortfalls, with budget cuts and new taxes on the horizon at the state and city level. And, now that all your employees are working remotely in different states and different cities, you have tax connections everywhere and are clearly going to be part of the government revenue solution!

2:10pm - 3:00pm PST Concurrent Session C03 | Key Struggles with Single Audit

Kelly Rancourt

Kelly Rancourt

Kelly Rancourt, CPA is a Principal in Clark Nuber’s Audit and Assurance Services Group. Kelly has over 12 years of experience performing audits for not-for-profit and healthcare organizations.  She also performs federal compliance audits. She is a co-author of the annual Knowledge Based Audits of Health Care Entities published by CCH, a Wolters Kluwer Company. She is a member of the American Institute of CPAs (AICPA), the Healthcare Financial Management Association (HFMA), and the Washington Society of Certified Public Accountants (WSCPA), where she is Co-Chair of the WSCPA Not-for-Profit Conference Planning Committee.  

As a senior manager in the firm’s audit and assurance practice, Kelly focuses on serving clients in the not-for-profit sectors in a variety of industries, as well as performing federal compliance audits.

Practice Emphasis • Audits, reviews, and consulting services • Not-for-profit organizations, including healthcare, research institutes, social service organizations, foundations, schools, and retirement centers Education • Western Washington University, B.A. in Business Administration; majors in Accounting and Finance, minor in English, Magna Cum Laude Activities • American Institute of Certified Public Accountants, Government Audit Quality Center • Washington Society of Certified Public Accountants, Not-for-Profit Committee – Executive Committee • Washington Society of Certified Public Accountants, Not-for-Profit and Healthcare Conference Planning Committee, co-chair • Healthcare Financial Management Association – Washington/Alaska Chapter

Kyla Delgado

Kyla Delgado

Kyla is a principal with the health care group of CLA specializing in assurance services consisting of financial and single audit, tax, Medicare and Medicaid reimbursement, revenue cycle and operational assessments and consulting. Kyla serves as an advisor for health care organizations and focuses the majority of her time on Federally Qualified Health Centers around the country and leads the sub-industry practice for the firm.

Kyla has more than 10 years of experience in public accounting and has considerable knowledge concerning the health care industry in general and in particular, with audits performed under Government Auditing Standards and in compliance with OMB’s Uniform Guidance (2 CFR Part 200). In addition, Kyla has assisted a variety of health care and nonprofit organizations in assessing risks, and redesigning internal control structures to properly assess, monitor, and manage these risks. Prior to specializing in health care, Kyla audited a number of nonprofit organizations and employee benefit plans.

Looking for answers to your toughest single audit questions?  This is the panel discussion is for you.  Madchen Petrie, Matt Cyr, and Michaela Kay have encountered almost every single audit problem working with a variety of types and sizes of non-profit organizations.  Topics we expect to cover include CARES Act funding, indirect costs, procurement, and subrecipient monitoring.

General Session

3:00pm - 3:05pm PST Break

Breakout Session

3:05pm - 3:55pm PST Concurrent Session D01 | Unauditable Risks - Things You, Your Auditor and Your Board Think About

Bryce Rassilyer Audit Associate, CliftonLarsonAllen LLP

3:05pm - 3:55pm PST Concurrent Session D02 | Smooth Sailing with ASC 842: Planning for Your Leases Implementation

Joseph Purvis

Joseph Purvis

Joe Purvis CPA

Senior Manager, Audit & Assurance

As a senior manager in Clark Nuber’s Audit and Assurance Services Group, Joe focuses on serving clients in the healthcare industry and the not-for-profit sector. He also performs compliance audits for various organizations. Joe’s technical skills and exceptional attention to detail provide a valuable resource for clients with whom he works. He enjoys the challenge of working through complex accounting issues and being a source of technical knowledge to those he works with.

Due to the pandemic, FASB released an accounting standards update that delayed the effective date for the leases standard for nonprofits by one year. During this session, join Joe Purvis for an overview of the new ASC 842 lease standard. Discover the common challenges associated with implementation and learn about ideas for preparing for your organization for a successful implementation.

3:05pm - 3:55pm PST Concurrent Session D03 | 20 Tips Every Nonprofit Employer Needs to Know About Managing Unemployment and Workers Comp in Washington

Heidi Posada

Heidi Posada

Heidi Posada

Trust Representative

501c Agencies Trust

Heidi Posada is a Trust Representative at 501(c) Agencies Trust, a national organization that helps nonprofits manage unemployment. The Trust also runs a Workers Comp Retro Group for Washington State Nonprofits.  Heidi started her nonprofit career in 1994 as a childcare teacher at the YMCA in La Crosse Wisconsin. After graduating from college, Heidi moved to California where she continued her nonprofit career at the YMCA Silicon Valley. After leaving the YMCA, Heidi joined the team at the American Cancer Society California Division helping in both operations and fundraising. She supported events that raised over $1 million annually for the Silicon Valley Region of the American Cancer Society.

When the opportunity to work with nonprofits at the national level presented itself, she jumped at it.  As a representative for 501(c) Agencies Trust Heidi has moved from raising money for local nonprofits to saving time and money for nonprofits on a national level. It is estimated that the new members who enrolled in 501(c) Agencies Trust over the last two year will save over 40% on their SUI. This translates to millions of dollars of savings for the members of 501(c) Agencies Trust nationwide. When Heidi is not working, she enjoys spending her free time playing sports, hiking, travelling, and volunteering for her neighborhood annual event, Bark in the Park.

Sonya Llewellyn Director of Program Developmen

Sonya Llewellyn

Sonya Llewellyn, SPHR, SHRM-SCP is a 30+-year veteran of the human resources profession and has spent a majority of that career in the nonprofit sector. Currently Sonya serves as the Director of Program Development, for 501(c) – an organization that helps nonprofits leave the state unemployment insurance system and become reimbursing employers. She has vast experience dealing with discipline, documentation, investigations, the creation of policies and procedures and all things HR. She also develops and leads dozens of trainings annually concerning performance appraisals, wage and hour issues, hiring, employee engagement and HR risk management to name a few and works with more than 3000 nonprofit organizations across the US.

Sonya volunteers at several local nonprofits in Northern California and studied Social Work at San Jose State University and earned her certificate in Human Resources Management from the University of California Santa Cruz.

Have you been pulling your hair out trying to manage the ins and outs of HR and finance the past few months? There has never been a time in our history that unemployment and worker safety has been more relevant.

Regardless of how your organization handles unemployment and worker’s comp, this informative session will give you the tools and training to better manage this potential financial risk, including:

  • The different options you have for managing unemployment in Washington and the pros and cons of each option
  • How COVID-19 has impacted unemployment in Washington
  • What a retro group is and the benefits it can present to nonprofits during COVID-19 and beyond

General Session

3:55pm - 4:10pm PST Break

Breakout Session

4:10pm - 5:00pm PST Concurrent Session E01 | NFP Legal Update

Judy Andrews

Judy Andrews

Judy Andrews focuses her practice on nonprofit corporation law, tax-exempt organizations and public finance. For more than 20 years, she has represented many nonprofit organizations on corporate and tax exemption issues including determination of tax-exempt status, legal obligations of directors, organizational structure and roles of board and staff, conversion, merger and affiliation issues, and federal tax-exemption issues. In addition, she has worked as bond counsel and underwriter’s counsel on many special fund revenue bond and nonrecourse revenue bond financings. Many of these bond issues have involved nonprofit, 501(c)(3) organizations. She is a frequent speaker on nonprofit corporate, federal tax and municipal finance topics at both local and national seminars. She is an adjunct professor at Seattle University School of Law and in the Master of Public Administration program. In addition, she was appointed by the Secretary of State to serve on the Secretary of State’s Charities Advisory Council.

4:10pm - 5:00pm PST Concurrent Session E02 | Impact of CARES Act and COVID-19 on Health Care Organizations

Lisa Pascuzzi Director of Financial Reporting, University of Washington Medical Ctr

Thursday, November 19

General Session

7:40am - 7:50am PST Welcome Screen

General Session

7:50am - 8:00am PST Welcome and Announcements

General Session

8:00am - 9:15am PST What Keeps A CFO Up At Night - A Fireside Chat

David Browdy

David Browdy

David Browdy is responsible for financial strategy and operations, capital structure, investment management, and working with the board and senior management to develop and achieve the goals of Fred Hutchinson Cancer Research Center’s vision and strategic plan.

Fred Hutch, home of three Nobel Laureates, is a $1.2 billion independent research institution where interdisciplinary teams of world-renowned scientists and humanitarians work together to prevent, diagnose and treat cancer, HIV/AIDS and other diseases. The Center has over $500 million in sponsored research, manages a $600 million investment portfolio, has an active intellectual property portfolio that has spun off more than thirty companies, and is one of the leading independent research institutions and cancer centers in obtaining National Institutes of Health funding.

Prior to joining Fred Hutch in 2018, Browdy served as chief financial officer for University of Utah Health and as associate vice president of finance for the University of Utah. His responsibilities included strategic financial management, performance and planning for its hospitals and clinics; medical group; health insurance plans; and medical, nursing, pharmacy, health and dentistry schools. He also led their health campus transformation project.

Before joining the University of Utah, for 20 years Browdy served in various capacities at Northwestern University’s Feinberg School of Medicine, including senior associate dean and chief operating officer. In addition to finance and budget, his areas of responsibility at Northwestern included information technology, human resources, communications and facilities management.

He served for six years on the Association of American Medical Colleges Advisory Panel on Research, and he received the 2016 Distinguished Service Award from the AAMC Group on Institutional Planning.

Browdy has a bachelor of science in biomedical engineering from Northwestern University and a master’s in business administration from Carnegie-Mellon University.

Hilary Whittington Chief Administrative Officer/Chief Fi, Jefferson Healthcare

Hilary Whittington

Hilary Whittington, CPA, MBA

Chief Administrative Officer

Chief Financial Officer

Hilary Whittington joined Jefferson Healthcare as the Chief Financial Officer in December 2011.  As Chief Administrative Officer/Chief Financial Officer of Jefferson Healthcare, Hilary oversees the finance-related departments, ancillary services, and support services of the organization. She previously worked in public accounting for DZA in Spokane, where she specialized in audit and reimbursement services for critical access hospitals in the Northwest.   She sits on the boards of the Washington Rural Health Collaborative and Washington Hospital Services, and serves on the Washington State Hospital Association strategic planning committee.  Outside of work, Hilary escapes to the outdoors with her husband, young son and a pair of hiking boots.

General Session

9:15am - 9:30am PST Break

Breakout Session

9:30am - 10:45am PST Concurrent Session F01 | Tips and Tricks for Navigating Unrelated Business Income

Megan Ryan Principal, Clark Nuber PS

Megan Ryan

Megan Ryan is a principal in Clark Nuber’s tax department.  Her expertise allows her to provide superior service to her not-for-profit clients, including hospitals, research organizations, social service agencies, arts organizations, and museums. Megan is a co-author and managing editor of the Form 990 Compliance Guide by Clark Nuber and teaches at Clark Nuber’s not-for-profit basics seminar. She has been with Clark Nuber for 16 years.  She is a member of the American Institute of CPAs (AICPA) and the Washington Society of Certified Public Accountants (WSCPA).

Sarah Huang

Sarah Huang

Sarah Huang is a principal in Clark Nuber’s tax department.  She focuses her practice on tax compliance and consulting for grantmaking foundations and educational organizations. During her 15 years at Clark Nuber, she has provided extensive consulting services to tax-exempt organizations on matters such as tax law changes, unrelated business income, alternative investments, foreign filing requirements, state tax filings, payroll taxes, and donor acknowledgement requirements. She is a contributing writer and editor of the Form 990 Compliance Guide, published by CCH, and has written several articles for various publications, including a five-part series focusing on donor acknowledgement for the CCH Tax Exempt Advisor monthly newsletter. She is an associate member of the AICPA Exempt Organization Technical Resources Panel.

Charities are often surprised to discover the unrelated business income (UBI) rules look at how the income was earned rather than how the money is spent.  Join us as we walk through some common forms of UBI, including advertising, rental income, retail sales, and investment income.  We will discuss ways to avoid the UBI trap, the new UBI siloing rules, and planning opportunities if you find yourself with potential taxable income. 
 

9:30am - 10:45am PST Concurrent Session F02 | Impacts of COVID-19 and Recovery Efforts on your Single Audit & Uniform Guidance Revisions

Troy Rector Principal, Clark Nuber PS

Troy Rector

Troy Rector is a principal in the Not For Profit and Governmental Services Group at Clark Nuber and has spent his career serving Not-For-Profit and Governmental organizations. He specializes in performing audits of social service, healthcare, low income housing and other organizations receiving federal assistance. He serves on the firm’s Technical Issues Committee and leads the firm’s internal and external federal grant compliance training and consulting. Troy serves on the WSCPA Not-For-Profit Conference Planning Committee and is the treasurer of a local not-for profit organization. Troy holds a bachelor’s degree in business administration-accounting concentration from Indiana University.

Kelly Rancourt

Kelly Rancourt

Kelly Rancourt, CPA is a Principal in Clark Nuber’s Audit and Assurance Services Group. Kelly has over 12 years of experience performing audits for not-for-profit and healthcare organizations.  She also performs federal compliance audits. She is a co-author of the annual Knowledge Based Audits of Health Care Entities published by CCH, a Wolters Kluwer Company. She is a member of the American Institute of CPAs (AICPA), the Healthcare Financial Management Association (HFMA), and the Washington Society of Certified Public Accountants (WSCPA), where she is Co-Chair of the WSCPA Not-for-Profit Conference Planning Committee.  

As a senior manager in the firm’s audit and assurance practice, Kelly focuses on serving clients in the not-for-profit sectors in a variety of industries, as well as performing federal compliance audits.

Practice Emphasis • Audits, reviews, and consulting services • Not-for-profit organizations, including healthcare, research institutes, social service organizations, foundations, schools, and retirement centers Education • Western Washington University, B.A. in Business Administration; majors in Accounting and Finance, minor in English, Magna Cum Laude Activities • American Institute of Certified Public Accountants, Government Audit Quality Center • Washington Society of Certified Public Accountants, Not-for-Profit Committee – Executive Committee • Washington Society of Certified Public Accountants, Not-for-Profit and Healthcare Conference Planning Committee, co-chair • Healthcare Financial Management Association – Washington/Alaska Chapter

The significant influx of COVID-19 Federal assistance and OMB flexibilities granted will make for challenging Single Audits.  Come gain a better understanding of the impact of COVID-19 on Single Audits including new CARES Act programs and the related OMB Compliance Supplement Addendum covering select COVID-19 Federal programs.  If that wasn’t enough, the OMB released significant revisions to the Uniform Guidance in August 2020.  We will discuss highlights of these revisions covering what you need to know.

9:30am - 10:45am PST Concurrent Session F03 | Analytics and Data Intelligence: Connecting the Dots between Operations and Finance

Karin Larson-Pollock

Karin Larson-Pollock

Karin Larson-Pollock, MD, MBA, FACHE is Executive Director, Chief Quality & Analytics Officer at Providence Regional Medical Center Everett, a tertiary medical center in Washington state and member of Providence St. Joseph Health.  In her role, Karin leads value-driven change strategy and architecture - including care process transformation, reporting and benchmarking analytics, quality systems and structures, operational excellence (Lean/Six Sigma), and care / utilization management. 

Dr. Larson-Pollock graduated from The University of Montana in Business Administration / Marketing with a minor in German.  After serving with the U.S. Peace Corps in Kenya, she returned to the U. S. for graduate studies - receiving her MD from Northwestern University’s Feinberg School of Medicine and MBA from Northwestern University’s Kellogg School of Management.  Prior to Providence, Karin served as Vice President of Operations at Houston Methodist Hospital in Houston, TX before returning home with her family to the beautiful Pacific Northwest. 

She is a Fellow in the American College of Healthcare Executives (ACHE) and serves as the ACHE District 5 Regent for Washington State.  Additionally, she serves as a board member for ACHE’s Washington state chapter – the Washington State Healthcare Executives Forum (WSHEF).  In her spare time, Karin loves to be with her amazing family and is enjoying free time after having just graduated (with Distinction) from the Harvard Business Analytics Program, an 18-month executive education program at Harvard University in Boston.

 

General Session

10:45am - 11:00am PST Break

Breakout Session

11:00am - 12:00pm PST Concurrent Session G01 | Best Practices and Lessons in Revenue Recognition

Joy Merriner

Joy Merriner

Joy Merriner, CPA, CGMA

Assurance Office Managing Partner – BDO USA, LLP

Joy has more than 18 years of public accounting experience, serving as the lead on audits, consulting projects, and reviews in various industries for entities with revenues ranging to over $1 billion. She serves as a technical specialist on regulated operations and utilities. She is an approved Engagement Quality Control Reviewer nationally on government, nonprofit and healthcare audit engagements, as well as audits in accordance with Government Auditing Standards and the Uniform Guidance. She is highly experienced with the financial reporting requirements for nonprofits and healthcare entities. Joy frequently provides training seminars for Boards of Directors and industry groups on the areas of governance, internal control, fiduciary duty, financial reporting, and single audit requirements.

Upon graduating from Wellesley College with a dual degree in Economics and Education Policy, Joy worked for the Federal Reserve Bank of Boston. Before joining BDO, she was in the nonprofit consulting sector, working mostly with various nonprofit organizations, state offices, and granting agencies. This background gives her a unique perspective on business, the lending and banking environment, and the risks and opportunities that face her clients.

Joy is on the Board of the Anchorage Chamber of Commerce and serves on the Executive Committee as the Chairwoman of the Board. She also serves on the Board of a local nonprofit organization – Nine Star Enterprises – where she leads the strategic planning development for this nonprofit that serves youth, at-risk adults, and the homeless to provide job training and education. Joy also serves as a national trainer for BDO on nonprofit and governmental financial reporting, leadership principles, and audit methodology. She is a valedictorian graduate of the BDO Leadership Institute.

Martha Prestin Chief Financial OFficer, Chief Seattle Council

Martha Prestin

Martha Prestin currently serves as the CFO for the largest Boy Scouts of America Council in Washington State, operating four scout camping facilities and serving over 10,000 youth. As CFO, Martha leads the organization in developing financial accounting processes, procedures, and decision making, obtaining grants and accounting for government programs. Martha has worked with other Councils around the Pacific Northwest to assist in implementation of new fundraising and development software and volunteers as one of two BSA national representatives on the Blackbaud Product Advisory Group.

Martha currently volunteers as the WSCPA Nonprofit Resource Group Committee Co-chair and was a conference co-chair the previous two years. Martha is a certified credit union volunteer and has served on the volunteer board for O Bee Credit Union since 2004 and currently serves as the Supervisory Committee Chair. In addition, Martha volunteers on the BSA committees for Troop 342 and Pack 307, and as a district volunteer planning events such as pinewood derby, camp-o-ree and annual recognition banquets for volunteers.

Beginning her career at Brantley Janson Yost & Ellison, Certified Public Accountants, Martha obtained a wide variety of experience working with non-profit organizations performing assurance and Form 990 tax preparation services; fraud investigation and forensic accounting; audits of small businesses, manufacturing, construction, OMB A-133 government contracts, and employee benefit plans; and internal control review and development.

This session will focus on best practices and lessons learned related to the implementation of Topic 606: Revenue from Contracts with Customers.

  1. Provide a brief revisit of the requirements as it relates to nonprofit and healthcare entities.
  2. Review best practices and lessons learned by those who have already implemented, including tools for documentation, identification of revenue streams, discussion of implications with program stakeholders, and involvement of the Board.
  3. Consider future implications of the standard to the business, including consideration of timing for new revenue streams, contract acceptance procedures, and training for business development or operations staff about impacts of creative revenue strategies.

11:00am - 12:00pm PST Concurrent Session G02 | Deep Dive into 990 Reporting

11:00am - 12:00pm PST Concurrent Session G03 | Your FAQs Answered: Top 10 COVID-19 Accounting & Financial Reporting Issues

Andrew Prather Audit Shareholder, Clark Nuber PS

Andrew Prather

Andrew Prather, CPA

Andrew Prather is an audit shareholder at Clark Nuber P.S. based in the Seattle metro area. He is a leader in the firm’s Not-for-Profit Services Group and provides a wide range of not-for-profit organizations with audit and consulting services.

Andrew chairs the planning committee for the AICPA’s Not-for-Profit Industry Conference. He previously was a member of the FASB’s Not-for-Profit Advisory Committee, the AICPA’s Not-for-Profit Expert Panel and also served on the AICPA’s Not-for-Profit Entities Audit & Accounting Guide Revision Task Force. Andrew has served as the chair of the Washington Society of CPA’s (WSCPA) Not-for-Profit Committee and co-chair of the WSCPA Not-for-Profit Conference. He is a frequent speaker at conferences, seminars, and webcasts for the AICPA, state CPA societies, and industry groups.

Andrew also serves as his firm’s Quality Control Director overseeing the firm’s audit quality assurance program and serving as a technical resource to the firm’s professional staff.

Martin Yanushev

Join us for an in-depth panel discussion on COVID-19’s top 10 accounting and financial reporting issues. Get your questions answered about accounting and reporting for Paycheck Protection Program (PPP) loan forgiveness and CARES Act, as well as FASB’s Q&As.

General Session

12:00pm - 12:45pm PST Lunch

General Session

12:45pm - 2:00pm PST Equity and Washington State

Mia Gregerson

Mia Gregerson

Mia was first appointed in 2013 to represent the 33rd Legislative District of Washington state, which includes SeaTac, Normandy Park, Des Moines and parts of Kent, Burien, Renton and unincorporated King County. As a state legislator, Mia has diligently worked towards increasing voter participation, reducing hunger and helping local food entrepreneurs, fighting for worker’s rights and tackling Washington’s homelessness and housing affordability crisis. She is chair of the House Committee on State Government and Tribal Relations. Prior to her service as a state representative she served two terms as a SeaTac city council member and held positions as the mayor and deputy mayor.

Mia has degrees from Highline Community College and the University of Washington. In addition to her political career, Mia worked as a surgical assistant and business manager in the dental field for nearly twenty years.

Mia is one of four generations of her family in the South King County area.

General Session

2:00pm - 2:10pm PST Break

Breakout Session

2:10pm - 3:00pm PST Concurrent Session H01 | Investment Policies: Developing a resilient approach

Nancy Smith

Nancy Smith

Nancy Smith is a partner with CFO Selections, and is a leader of their not-for-profit practice.  She has served a variety of not-for-profits as a consulting CFO, providing fractional, interim, and project-based financial expertise.  She holds a BA from Seattle Pacific University and an MBA from the University of Washington.

Navigate economic turmoil with confidence and peace of mind.  Provide your organization with the disciplined strategies, even if your funds aren’t large enough to attract a dedicated investment professional.  Balance long-term outcomes with short-term needs.

2:10pm - 3:00pm PST Concurrent Session H02 | HR Compliance Update

Lori Foss

Sonja Baron

2:10pm - 3:00pm PST Concurrent Session H03 | Make the Most of your IT Budget

David Leonhardt

David Leonhardt

David Leonhardt

SEITEL SYSTEMS, LLC

David Leonhardt is Managing Partner of Seitel Systems, an IT Professional Services firm that has supported businesses in the Puget Sound since 1990. An experienced business leader who holds an MBA from UW as well as an Aeronautical Engineering degree from the University of Illinois, David translates technical challenges into real-world terms that are meaningful to business executives.

Make the Most of your IT Budget.

  • Microsoft and Amazon nonprofit programs for nonprofits
  • Preventative maintenance is cheaper than recovering from a crash
  • Tales from the front: IT security

General Session

3:00pm - 3:15pm PST Break

General Session

3:15pm - 4:05pm PST Economic Update

Leader(s):

Leaders

Joseph Purvis

Joe Purvis CPA

Senior Manager, Audit & Assurance

As a senior manager in Clark Nuber’s Audit and Assurance Services Group, Joe focuses on serving clients in the healthcare industry and the not-for-profit sector. He also performs compliance audits for various organizations. Joe’s technical skills and exceptional attention to detail provide a valuable resource for clients with whom he works. He enjoys the challenge of working through complex accounting issues and being a source of technical knowledge to those he works with.

Return to Top

Nancy Long

Nancy Long is the executive director of 501 Commons, a nonprofit that helps nonprofits succeed in their missions so that more people in our community flourish.

501 Commons staff of nearly 50 deliver technology and management consulting and ongoing services in Tech, HR and Finance. They also provide training and leadership development, a free information and referral service, and several cohort-based capacity development programs. 501 Common’s Executive Service Corps and Volunteer Manager Corps programs contribute $1.6 million in professional skills to nonprofits annually. Prior to becoming executive director, Nancy worked in health care.

• She was the Vice President of Strategy and Organizational Development at Group Health Cooperative and the Director of Quality for the Washington State Hospital Association.

• She also worked for Washington State, developing health care reform policy and dramatically expanding Basic Health Plan enrollment and for several nonprofit healthcare organizations.

She has a Bachelor’s degree in social psychology and a Master’s from the Evans School at the University of Washington, where she taught courses on nonprofit management.

Return to Top

Debra Holland

Debra Holland, Vice President and Relationship Banking Officer at Columbia Bank, had a nearly 30 year career in nonprofit business in the greater Seattle area before becoming a banker 11 years ago. She worked for nonprofits such as Seattle Children’s, Fred Hutch, Treehouse and First Place School. Active as a volunteer, Debra is the most recent past Chair of Humanities Washington and is a board member with the Association of Fundraising Professionals, Advancement Northwest Chapter. At Columbia Bank, Debra specializes in banking nonprofit businesses. Debra and her husband Chuck live in Kingston, Washington with their two cats, Oskar and Bertie. When not at her desk, you may find her out paddling her kayak.

Return to Top

Madchen Petrie

Madchen Petrie (pronounced “May-Chin”) grew up in Ohio and Tennessee and graduated from The Ohio State University with a bachelor’s degree in accounting and a minor in French. She is currently a Manager at Larson Gross, CPAs & Consultants, specializing in the nonprofit industry. She provides assurance and tax services (audits, reviews, compilations, 990s, etc.) but her passion is serving as an advisor for her clients. In her spare time, Madchen enjoys hiking, biking, painting and gardening.

Return to Top

Mia Gregerson

Mia was first appointed in 2013 to represent the 33rd Legislative District of Washington state, which includes SeaTac, Normandy Park, Des Moines and parts of Kent, Burien, Renton and unincorporated King County. As a state legislator, Mia has diligently worked towards increasing voter participation, reducing hunger and helping local food entrepreneurs, fighting for worker’s rights and tackling Washington’s homelessness and housing affordability crisis. She is chair of the House Committee on State Government and Tribal Relations. Prior to her service as a state representative she served two terms as a SeaTac city council member and held positions as the mayor and deputy mayor.

Mia has degrees from Highline Community College and the University of Washington. In addition to her political career, Mia worked as a surgical assistant and business manager in the dental field for nearly twenty years.

Mia is one of four generations of her family in the South King County area.

Return to Top

John Vassall

In December 2004, Don Berwick, MD President and CEO of the Institute for Healthcare Improvement (IHI) introduced the 100,000 lives campaign to prevent patient harm and death caused by medical errors. His campaign was the genesis of my obsession with patient safety, quality and highly reliable care that led me to the Foundation for Health Care Quality.   I am the product of an immigrant family, an inner-city childhood and public education. I completed Master of Science (Microbiology) and Doctor of Medicine degrees at the University of Washington and internal medicine training at Grady Memorial Hospital, Atlanta Georgia’s public hospital. There we cared for the sickest of the sick, the best and the brightest, the poorest of the poor.

My clinical career includes private practice in Decatur, Georgia, managed care medicine at Group Health Cooperative, a shared private practice in Seattle with Rayburn Lewis, MD and multi-specialty group practice at Minor & James Medical. 

My leadership career includes service as President and Associate Medical Director of Managed Care for Minor & James Medical, President of the Providence Seattle Medical Center medical staff, Chief of Staff of Swedish Medical Center, Vice President of Medical Affairs and Chief Medical Officer of Swedish Health Services. I’m a member of the Board of Trustees of the Washington State Medical Association and served more than a decade as its Vice-Speaker and Speaker of the House of Delegates. I served as delegate to the American Medical Association House of Delegates, Trustee of the American Hospital Association and serve as member of the Board of the Institute for Diversity and Health Equity. I served as a trustee of the Washington State Hospital Association and am a current Trustee of Seattle University.

During 2017, I served as physician surveyor for The Joint Commission. I serve as Physician Executive for Quality and Safety with Comagine Health a regional quality innovation network-quality improvement organization.

When not working, you’ll find me reading, putting in long miles on a bicycle or playing an electric bass guitar.

Return to Top

Kristin Barsness

Kristin Barsness, Ph.D., CFRE Principal Barsness Group Fundraising Consultants  

Kristin Barsness’s more than 25 years of experience in the nonprofit sector includes more than 30 major capital and comprehensive campaigns, 40 campaign feasibility studies, many organizational and project readiness assessments, as well as working in-house to lead healthcare, university, and K-12 education shops to fundraising success.   An expert in volunteer-led fundraising, Barsness has managed fundraising campaigns with goals ranging from $1 million to $300 million, either as fundraising counsel or campaign director.  Currently, Kristin provides counsel to a number of clients, including Cascade Regional Blood Services, South Puget Sound Community College, King County Library System Foundation, Pierce County Library System Foundation, and others.  Her healthcare experience includes in-house roles as Executive Director for Mary Bridge Children’s Foundation, and Director of Campaigns and Major Gifts for Franciscan Foundation/CHI Franciscan; and providing campaign counsel for Foundations of MultiCare/MultiCare Health System, Neighborcare Health, HealthPoint, Medical Teams International, Highline Medical Center, Legacy Health, Seattle Biomed, Seattle Cancer Care Alliance.   Kristin has served on several boards and is a past president of the Association of Fundraising Professionals South Sound.  She is a frequent presenter and trainer at conferences, earned her master’s and doctorate degrees from Bryn Mawr College, and has held the CFRE certification since 2005.

Return to Top

JoAnn Mills

JoAnn Mills Cambell & Copmany Vice Presidet

JoAnn returned to consulting with Campbell & Copmany in 2015 after a decade during which she served as Campaign Project Director for Seattle Children’s Hospital Foundation’s $300 million comprehensive campaign, Senior Director of Development at Group Health Foundation, and Director of an executive coaching firm that focused on accelerating executive leadership performance in both the corporate and nonprofit sectors.

JoAnn brings a wealth of experience to her consulting engagements with non-profits, having been a top-rated “manager of managers” in the corporate sector, a front-line fundraiser, and a principal consultant. She also brings specific expertise in strategy and management for major fundraising campaigns as well as optimizing board engagement and ongoing major gift programs.

In her work, JoAnn strives to: Be a thought partner to leaders who deliver results by providing clarity, creating alignment, prompting effective action, reaching significant goals, and celebrating success. Help staff, volunteers, and donors impact the unfolding story and deep significance of each nonprofit’s mission. Assist leaders in building organizational readiness and stamina for the long term by acting on opportunities to strengthen the executive function, infrastructure, governance, internal processes, and brand.

JoAnn currently serves on the board of the Wing Luke Museum of the Asian American Experience, having been recruited after providing campaign counsel for the Wing’s $24 million capital project. She is a past board member of SeaDoc Society (a program of the School of Veterinary Medicine, Wildlife Health Center, University of California-Davis), and past board chair for the National Development Officers Association (NDOA) and Women’s Funding Alliance. JoAnn holds a graduate-level Evidence Based Coaching Certificate from Fielding Graduate University - School of Human and Organizational Development and a Bachelor of Arts in Comparative Religion from University of Washington - Jackson School of International Studies.

Return to Top

Brittancy Kirk

Brittany Kirk is a nonprofit fundraising consultant who specializes in grant writing and grants management. In typical nonprofit fashion, Brittany has worn lots of different hats; she has direct experience in executive leadership, fundraising, programs, operations, and boards of directors. She currently collaborates with The Ostara Group, a ten-year-old fundraising consultancy based in Seattle, Washington. At Ostara, she has helped lead teams of consultants that work in grantwriting, capital campaigns, strategic planning, and fund development for more than 300 nonprofit clients throughout the Puget Sound region and beyond. She also consults independently with a knack for crafting cohesive and compelling grant applications, creating usable systems to streamline fundraising processes, and charting a path between present day nonprofit realities and long-term visions. Across her various roles, Brittany has directly raised millions in public and private grant funding for more than 40 diverse organizations. Brittany holds a Master of Public Administration (MPA) from the University of Washington’s Evans School of Governance and Public Policy. She has been highly-rated presenter at events by the Puget Sound Grantwriters’ Association (PSGA) and Washington Nonprofits. Brittany lives on Bainbridge Island with her family.

Return to Top

Kate Cochran

Kate Cochran

Upaya Social Ventures CEO

Kate is a fierce believer that global poverty is not inevitable and that entrepreneurialism is one of the sharpest tools to fight it. She is currently CEO at Upaya Social Ventures, a nonprofit organization that accelerates and invests in early stage companies that create lasting jobs for the poorest of the poor in India. Since 2011, Upaya has accelerated 42 companies and invested in 19 companies that have created more than 15,000 lasting jobs for the extreme poor in India. The organization is committed to reaching 50,000 jobs created by portfolio companies by 2022. Dedicated to proving impact and not just assuming it, Upaya assiduously tracks jobholder income, which shows an average doubling at the household level following a job with an Upaya portfolio company.

Previous roles include COO for Vittana, an organization creating student loan markets in developing countries and a range of executive roles at Unitus, a microfinance accelerator. She is a frequent speaker on social entrepreneurship and the intersection of markets and mission at business schools and conferences. Kate holds a BA from Stanford University and an MBA from UCLA Anderson.

Return to Top

Christine Triantos

Return to Top

Heidi Posada

Heidi Posada

Trust Representative

501c Agencies Trust

Heidi Posada is a Trust Representative at 501(c) Agencies Trust, a national organization that helps nonprofits manage unemployment. The Trust also runs a Workers Comp Retro Group for Washington State Nonprofits.  Heidi started her nonprofit career in 1994 as a childcare teacher at the YMCA in La Crosse Wisconsin. After graduating from college, Heidi moved to California where she continued her nonprofit career at the YMCA Silicon Valley. After leaving the YMCA, Heidi joined the team at the American Cancer Society California Division helping in both operations and fundraising. She supported events that raised over $1 million annually for the Silicon Valley Region of the American Cancer Society.

When the opportunity to work with nonprofits at the national level presented itself, she jumped at it.  As a representative for 501(c) Agencies Trust Heidi has moved from raising money for local nonprofits to saving time and money for nonprofits on a national level. It is estimated that the new members who enrolled in 501(c) Agencies Trust over the last two year will save over 40% on their SUI. This translates to millions of dollars of savings for the members of 501(c) Agencies Trust nationwide. When Heidi is not working, she enjoys spending her free time playing sports, hiking, travelling, and volunteering for her neighborhood annual event, Bark in the Park.

Return to Top

David Browdy

David Browdy is responsible for financial strategy and operations, capital structure, investment management, and working with the board and senior management to develop and achieve the goals of Fred Hutchinson Cancer Research Center’s vision and strategic plan.

Fred Hutch, home of three Nobel Laureates, is a $1.2 billion independent research institution where interdisciplinary teams of world-renowned scientists and humanitarians work together to prevent, diagnose and treat cancer, HIV/AIDS and other diseases. The Center has over $500 million in sponsored research, manages a $600 million investment portfolio, has an active intellectual property portfolio that has spun off more than thirty companies, and is one of the leading independent research institutions and cancer centers in obtaining National Institutes of Health funding.

Prior to joining Fred Hutch in 2018, Browdy served as chief financial officer for University of Utah Health and as associate vice president of finance for the University of Utah. His responsibilities included strategic financial management, performance and planning for its hospitals and clinics; medical group; health insurance plans; and medical, nursing, pharmacy, health and dentistry schools. He also led their health campus transformation project.

Before joining the University of Utah, for 20 years Browdy served in various capacities at Northwestern University’s Feinberg School of Medicine, including senior associate dean and chief operating officer. In addition to finance and budget, his areas of responsibility at Northwestern included information technology, human resources, communications and facilities management.

He served for six years on the Association of American Medical Colleges Advisory Panel on Research, and he received the 2016 Distinguished Service Award from the AAMC Group on Institutional Planning.

Browdy has a bachelor of science in biomedical engineering from Northwestern University and a master’s in business administration from Carnegie-Mellon University.

Return to Top

Karin Larson-Pollock

Karin Larson-Pollock, MD, MBA, FACHE is Executive Director, Chief Quality & Analytics Officer at Providence Regional Medical Center Everett, a tertiary medical center in Washington state and member of Providence St. Joseph Health.  In her role, Karin leads value-driven change strategy and architecture - including care process transformation, reporting and benchmarking analytics, quality systems and structures, operational excellence (Lean/Six Sigma), and care / utilization management. 

Dr. Larson-Pollock graduated from The University of Montana in Business Administration / Marketing with a minor in German.  After serving with the U.S. Peace Corps in Kenya, she returned to the U. S. for graduate studies - receiving her MD from Northwestern University’s Feinberg School of Medicine and MBA from Northwestern University’s Kellogg School of Management.  Prior to Providence, Karin served as Vice President of Operations at Houston Methodist Hospital in Houston, TX before returning home with her family to the beautiful Pacific Northwest. 

She is a Fellow in the American College of Healthcare Executives (ACHE) and serves as the ACHE District 5 Regent for Washington State.  Additionally, she serves as a board member for ACHE’s Washington state chapter – the Washington State Healthcare Executives Forum (WSHEF).  In her spare time, Karin loves to be with her amazing family and is enjoying free time after having just graduated (with Distinction) from the Harvard Business Analytics Program, an 18-month executive education program at Harvard University in Boston.

Return to Top

Joy Merriner

Joy Merriner, CPA, CGMA

Assurance Office Managing Partner – BDO USA, LLP

Joy has more than 18 years of public accounting experience, serving as the lead on audits, consulting projects, and reviews in various industries for entities with revenues ranging to over $1 billion. She serves as a technical specialist on regulated operations and utilities. She is an approved Engagement Quality Control Reviewer nationally on government, nonprofit and healthcare audit engagements, as well as audits in accordance with Government Auditing Standards and the Uniform Guidance. She is highly experienced with the financial reporting requirements for nonprofits and healthcare entities. Joy frequently provides training seminars for Boards of Directors and industry groups on the areas of governance, internal control, fiduciary duty, financial reporting, and single audit requirements.

Upon graduating from Wellesley College with a dual degree in Economics and Education Policy, Joy worked for the Federal Reserve Bank of Boston. Before joining BDO, she was in the nonprofit consulting sector, working mostly with various nonprofit organizations, state offices, and granting agencies. This background gives her a unique perspective on business, the lending and banking environment, and the risks and opportunities that face her clients.

Joy is on the Board of the Anchorage Chamber of Commerce and serves on the Executive Committee as the Chairwoman of the Board. She also serves on the Board of a local nonprofit organization – Nine Star Enterprises – where she leads the strategic planning development for this nonprofit that serves youth, at-risk adults, and the homeless to provide job training and education. Joy also serves as a national trainer for BDO on nonprofit and governmental financial reporting, leadership principles, and audit methodology. She is a valedictorian graduate of the BDO Leadership Institute.

Return to Top

Lori Foss

Return to Top

Sonja Baron

Return to Top

David Leonhardt

David Leonhardt

SEITEL SYSTEMS, LLC

David Leonhardt is Managing Partner of Seitel Systems, an IT Professional Services firm that has supported businesses in the Puget Sound since 1990. An experienced business leader who holds an MBA from UW as well as an Aeronautical Engineering degree from the University of Illinois, David translates technical challenges into real-world terms that are meaningful to business executives.

Return to Top

Martin Wurm

Martin A. Wurm is a senior economist with Moody’s Analytics. He covers financial markets, with a focus on market risk, as well as regional economies in the U.S. Before joining Moody’s Analytics, he served as associate professor of Economics at Pacific Lutheran University in Tacoma WA. Dr. Wurm has published on financial market development and informal economies and has conducted local impact studies and forecasts. He holds a doctorate and master’s degree from the University of Wisconsin–Milwaukee and completed his undergraduate work at the University of Potsdam and the Ludwig-Maximilian’s University in Munich, Germany.

Return to Top

Sonya Llewellyn

Sonya Llewellyn, SPHR, SHRM-SCP is a 30+-year veteran of the human resources profession and has spent a majority of that career in the nonprofit sector. Currently Sonya serves as the Director of Program Development, for 501(c) – an organization that helps nonprofits leave the state unemployment insurance system and become reimbursing employers. She has vast experience dealing with discipline, documentation, investigations, the creation of policies and procedures and all things HR. She also develops and leads dozens of trainings annually concerning performance appraisals, wage and hour issues, hiring, employee engagement and HR risk management to name a few and works with more than 3000 nonprofit organizations across the US.

Sonya volunteers at several local nonprofits in Northern California and studied Social Work at San Jose State University and earned her certificate in Human Resources Management from the University of California Santa Cruz.

Return to Top

Amy Sutherland

Amy has practiced in public accounting and private industry since 1999. She focuses on delivering assurance and business consulting services to a variety of not-for-profit entities, governmental entities, and Tribal governments and organizations. Her expertise includes GAAP pertinent to not-for-profit and governmental entities; federal and state compliance audits; municipal and tax-exempt finance; regulatory and statutory accounting and reporting; and organizational assessments. In her role in the firm’s national office, she helps monitor the assurance practice, provides technical consultations on complex audit and accounting matters, audit and attestation techniques and methodology, and federal program compliance. She also designs, prepares, and facilitates continuing education programs on a variety of subjects for all levels of assurance professionals.

Return to Top

Andrew Prather

Andrew Prather, CPA

Andrew Prather is an audit shareholder at Clark Nuber P.S. based in the Seattle metro area. He is a leader in the firm’s Not-for-Profit Services Group and provides a wide range of not-for-profit organizations with audit and consulting services.

Andrew chairs the planning committee for the AICPA’s Not-for-Profit Industry Conference. He previously was a member of the FASB’s Not-for-Profit Advisory Committee, the AICPA’s Not-for-Profit Expert Panel and also served on the AICPA’s Not-for-Profit Entities Audit & Accounting Guide Revision Task Force. Andrew has served as the chair of the Washington Society of CPA’s (WSCPA) Not-for-Profit Committee and co-chair of the WSCPA Not-for-Profit Conference. He is a frequent speaker at conferences, seminars, and webcasts for the AICPA, state CPA societies, and industry groups.

Andrew also serves as his firm’s Quality Control Director overseeing the firm’s audit quality assurance program and serving as a technical resource to the firm’s professional staff.

Return to Top

Troy Rector

Troy Rector is a principal in the Not For Profit and Governmental Services Group at Clark Nuber and has spent his career serving Not-For-Profit and Governmental organizations. He specializes in performing audits of social service, healthcare, low income housing and other organizations receiving federal assistance. He serves on the firm’s Technical Issues Committee and leads the firm’s internal and external federal grant compliance training and consulting. Troy serves on the WSCPA Not-For-Profit Conference Planning Committee and is the treasurer of a local not-for profit organization. Troy holds a bachelor’s degree in business administration-accounting concentration from Indiana University.

Return to Top

Martha Prestin

Martha Prestin currently serves as the CFO for the largest Boy Scouts of America Council in Washington State, operating four scout camping facilities and serving over 10,000 youth. As CFO, Martha leads the organization in developing financial accounting processes, procedures, and decision making, obtaining grants and accounting for government programs. Martha has worked with other Councils around the Pacific Northwest to assist in implementation of new fundraising and development software and volunteers as one of two BSA national representatives on the Blackbaud Product Advisory Group.

Martha currently volunteers as the WSCPA Nonprofit Resource Group Committee Co-chair and was a conference co-chair the previous two years. Martha is a certified credit union volunteer and has served on the volunteer board for O Bee Credit Union since 2004 and currently serves as the Supervisory Committee Chair. In addition, Martha volunteers on the BSA committees for Troop 342 and Pack 307, and as a district volunteer planning events such as pinewood derby, camp-o-ree and annual recognition banquets for volunteers.

Beginning her career at Brantley Janson Yost & Ellison, Certified Public Accountants, Martha obtained a wide variety of experience working with non-profit organizations performing assurance and Form 990 tax preparation services; fraud investigation and forensic accounting; audits of small businesses, manufacturing, construction, OMB A-133 government contracts, and employee benefit plans; and internal control review and development.

Return to Top

Megan Ryan

Megan Ryan is a principal in Clark Nuber’s tax department.  Her expertise allows her to provide superior service to her not-for-profit clients, including hospitals, research organizations, social service agencies, arts organizations, and museums. Megan is a co-author and managing editor of the Form 990 Compliance Guide by Clark Nuber and teaches at Clark Nuber’s not-for-profit basics seminar. She has been with Clark Nuber for 16 years.  She is a member of the American Institute of CPAs (AICPA) and the Washington Society of Certified Public Accountants (WSCPA).

Return to Top

Sarah Huang

Sarah Huang is a principal in Clark Nuber’s tax department.  She focuses her practice on tax compliance and consulting for grantmaking foundations and educational organizations. During her 15 years at Clark Nuber, she has provided extensive consulting services to tax-exempt organizations on matters such as tax law changes, unrelated business income, alternative investments, foreign filing requirements, state tax filings, payroll taxes, and donor acknowledgement requirements. She is a contributing writer and editor of the Form 990 Compliance Guide, published by CCH, and has written several articles for various publications, including a five-part series focusing on donor acknowledgement for the CCH Tax Exempt Advisor monthly newsletter. She is an associate member of the AICPA Exempt Organization Technical Resources Panel.

Return to Top

Leslie Sesser

Leslie A. Sesser, CPA, is an Assurance Senior Manager at Finney, Neill & Company, P.S., where she serves not-for-profit organizations and real estate clients, including affordable housing, low income and historic tax credit projects. Leslie began her professional career in assurance at Ernst & Young, LLP and also served as the Learning Manager for the firm’s West Coast Advisory practice. Leslie received a Bachelor of Science in Accounting from George Fox University in 2001 and her CPA license in 2002. She currently serves as on the WSCPA Not-For-Profit Resource Group and as Treasurer of both her church and homeowner’s association.

Return to Top

Matthew Cyr

Matt Cyr, CPA, has been an auditor since 2007. As a senior manager in the nonprofit audit department, Matt focuses on providing attestation services that include nonprofit audits, reviews, and compliance audits for not-for-profit organizations ranging in size and mission. Financial analysis, budget work, and GAAP research are just some of the areas of accounting that Matt performs. Matt also has an extensive background with employee benefit plan audits. In addition to his involvement with not-for-profit audits, Matt assists clients with complex accounting and other accounting needs. Consulting with clients on internal control questions and concerns is an area which Matt is passionate. He has several years of public accounting experience working with clients and networking with colleagues on complex accounting issues and the challenges facing the not-for-profit sector.

Return to Top

Bryce Rassilyer

Return to Top

Michaela Kay

Michaela has been working in accounting since 2008, where she provides both audit and tax services to various not-for-profit organizations. While most of Michaela’s experience is in public accounting, Michaela worked at World Vision as a lead senior accountant for two years. She knows what it is like to go through an audit from both sides. Her industry experience includes performing financial statement audits, internal control testing, single audits, program specific audits, and preparation of Form 990.

To serve her clients best, Michaela focuses on building personal relationships with the people she works with. Because of her experience in the industry, she can relate to clients on a deeper level and empathizes with her clients. Michaela loves to take on challenges, so there is never and audit or accounting problem that is too complex for Michaela to tackle.

In Michaela’s free time she enjoys spending time with her husband, daughter and two dogs, baking, traveling the world, or relaxing with a good book. She is an active member of the WSCPA Not-for-profit committee and sits on the associate board of Wellspring Family Services. Michaela graduated from Pacific Lutheran University with a Bachelor of Arts in Business Administration in 2008.

Return to Top

Hilary Whittington

Hilary Whittington, CPA, MBA

Chief Administrative Officer

Chief Financial Officer

Hilary Whittington joined Jefferson Healthcare as the Chief Financial Officer in December 2011.  As Chief Administrative Officer/Chief Financial Officer of Jefferson Healthcare, Hilary oversees the finance-related departments, ancillary services, and support services of the organization. She previously worked in public accounting for DZA in Spokane, where she specialized in audit and reimbursement services for critical access hospitals in the Northwest.   She sits on the boards of the Washington Rural Health Collaborative and Washington Hospital Services, and serves on the Washington State Hospital Association strategic planning committee.  Outside of work, Hilary escapes to the outdoors with her husband, young son and a pair of hiking boots.

Return to Top

Lisa Pascuzzi

Return to Top

Kelly Rancourt

Kelly Rancourt, CPA is a Principal in Clark Nuber’s Audit and Assurance Services Group. Kelly has over 12 years of experience performing audits for not-for-profit and healthcare organizations.  She also performs federal compliance audits. She is a co-author of the annual Knowledge Based Audits of Health Care Entities published by CCH, a Wolters Kluwer Company. She is a member of the American Institute of CPAs (AICPA), the Healthcare Financial Management Association (HFMA), and the Washington Society of Certified Public Accountants (WSCPA), where she is Co-Chair of the WSCPA Not-for-Profit Conference Planning Committee.  

As a senior manager in the firm’s audit and assurance practice, Kelly focuses on serving clients in the not-for-profit sectors in a variety of industries, as well as performing federal compliance audits.

Practice Emphasis • Audits, reviews, and consulting services • Not-for-profit organizations, including healthcare, research institutes, social service organizations, foundations, schools, and retirement centers Education • Western Washington University, B.A. in Business Administration; majors in Accounting and Finance, minor in English, Magna Cum Laude Activities • American Institute of Certified Public Accountants, Government Audit Quality Center • Washington Society of Certified Public Accountants, Not-for-Profit Committee – Executive Committee • Washington Society of Certified Public Accountants, Not-for-Profit and Healthcare Conference Planning Committee, co-chair • Healthcare Financial Management Association – Washington/Alaska Chapter

Return to Top

Kyla Delgado

Kyla is a principal with the health care group of CLA specializing in assurance services consisting of financial and single audit, tax, Medicare and Medicaid reimbursement, revenue cycle and operational assessments and consulting. Kyla serves as an advisor for health care organizations and focuses the majority of her time on Federally Qualified Health Centers around the country and leads the sub-industry practice for the firm.

Kyla has more than 10 years of experience in public accounting and has considerable knowledge concerning the health care industry in general and in particular, with audits performed under Government Auditing Standards and in compliance with OMB’s Uniform Guidance (2 CFR Part 200). In addition, Kyla has assisted a variety of health care and nonprofit organizations in assessing risks, and redesigning internal control structures to properly assess, monitor, and manage these risks. Prior to specializing in health care, Kyla audited a number of nonprofit organizations and employee benefit plans.

Return to Top

Martin Yanushev

Return to Top

Matthew Frerker

Matt has five years of experience in public accounting and has worked on a wide range of tax returns and clients in all industries. His focus is on non-profits, partnerships, S corporations, and individuals. Matt is a member of the non-profit and professional services teams, but also works consistently with real estate clients. In addition to being involved with experienced-hire and on-campus recruiting, Matt is heavily involved with firm processes, internal training, and firm culture. Matt graduated from the University of Portland with a Bachelor of Business Administration, Accounting, in 2011.

Return to Top

Nancy Smith

Nancy Smith is a partner with CFO Selections, and is a leader of their not-for-profit practice.  She has served a variety of not-for-profits as a consulting CFO, providing fractional, interim, and project-based financial expertise.  She holds a BA from Seattle Pacific University and an MBA from the University of Washington.

Return to Top

Judy Andrews

Judy Andrews focuses her practice on nonprofit corporation law, tax-exempt organizations and public finance. For more than 20 years, she has represented many nonprofit organizations on corporate and tax exemption issues including determination of tax-exempt status, legal obligations of directors, organizational structure and roles of board and staff, conversion, merger and affiliation issues, and federal tax-exemption issues. In addition, she has worked as bond counsel and underwriter’s counsel on many special fund revenue bond and nonrecourse revenue bond financings. Many of these bond issues have involved nonprofit, 501(c)(3) organizations. She is a frequent speaker on nonprofit corporate, federal tax and municipal finance topics at both local and national seminars. She is an adjunct professor at Seattle University School of Law and in the Master of Public Administration program. In addition, she was appointed by the Secretary of State to serve on the Secretary of State’s Charities Advisory Council.

Return to Top

Mark Hugh

4.98 stars out of 5 - speaker rating for 2019

“Mark Hugh is top notch. I love his presentations.”
“I love Mark’s ethics class. I have been attending for years!”
“Excellent speaker.” - past attendees

Mark Hugh, CPA, is the principal of Mark Hugh PLLC. He is a frequent trainer and speaker regarding state and local tax issues. His work includes planning and tax reporting reviews for a variety of organizations. He has represented hundreds of taxpayers before state and local agencies. He was the 2011-2012 Board Chair of the Washington Society of Certified Public Accountants. He was also a member of the AICPA Council, the governing body of the American Institute of Certified Public Accountants.

Mark teaches many CPE courses for the WSCPA on Washington State ethics and Washington taxation, including State Nexus and New Developments: Wayfair Edition. He is also available to teach in-house Washington State ethics presentations for company CPE needs.

Return to Top

Jeffrey Mechanick

Jeff Mechanick is an Assistant Director at the Financial Accounting Standards Board (FASB). In that role, he provides strategic and technical oversight of all activities involving nonpublic entities (private companies and not-for-profit organizations (NPOs)), oversees staff support for the Private Company Council, chairs the FASB’s Not-for-Profit Advisory Committee, and participates in some of the FASB’s broader outreach activities. He has also been the lead staff person for the AICPA/FAF/NASBA Blue-Ribbon Panel on Standard Setting for Private Companies and the FASB/IASB Financial Crisis Advisory Group.

Prior to joining the FASB, Mr. Mechanick spent a combined twenty years working in and with the not-for-profit sector, as the chief financial officer of Planned Parenthood Federation of America, Inc., and before that, as a senior audit manager with KPMG, LLP. Mr. Mechanick earned a Bachelor of Arts degree in biological sciences from The University of Chicago and an MBA in professional accounting from Rutgers University. He is a member of the AICPA and the New York State Society of CPAs, and has served on the AICPA’s NPO Expert Panel.

Return to Top

Kay Sohl

Kay Sohl, owner of Kay Sohl Consulting, provides finance consulting to nonprofit organizations.

Kay has provided training and consultation for Executive Directors, CFOs, and Boards of Directors of over 7,500 nonprofit organizations throughout the United States. Kay focuses her work on rethinking nonprofit strategies for financial sustainability, Board financial oversight, compliance with federal funds management requirements, and the challenges of nonprofit accounting and financial reporting.

Kay is a frequent presenter for state and regional associations of nonprofit human service providers, state agencies, accountants and attorneys. She has worked extensively community-based coalitions, regional and statewide networks, domestic violence and sexual assault programs, affordable housing organizations, health and environmental nonprofits. She has authored multiple financial management toolkits for nonprofits, including resources for cost allocation, financial reporting, dashboard development, and the Uniform Guidance.

Kay founded and lead TACS (Technical Assistance for Community Services) now known as the Nonprofit Association of Oregon, the northwest’s largest and most comprehensive capacity building resource for community based nonprofit organizations. She is co-author of the Oregon Nonprofit Corporation Handbook, an 800-page guide to legal, financial, and governance requirements and strategies for nonprofit organizations. Now in its 5th edition, the Handbook has sold over 11,000 copies and is a must-have resource for founders, board members, managers, and funders of nonprofit organizations.

Return to Top

Martin Rodriguez

Martin Rodriguez, Sales Manager, has been a part of the Seitel Systems “family” since 1997. Experienced in all aspects of the IT life cycle, Martin has built a reputation as a trusted advisor for numerous businesses and government agencies when they need to find solutions to their IT problems. His passion for strong business relationships ensures the highest level of service and customer satisfaction.

Martin has over 25 years of experience in the information technology industry and holds a BA in Business Administration from Washington State University. During off hours, he can often be found on the waters of western Washington or coaching kids’ sports teams.

Return to Top

Michael Glynn

Michael P. (Mike) Glynn, CPA, CGMA, is a Senior Technical Manager in the AICPA Audit and Attest Standards Team. In this capacity, Mike serves as the staff liaison to the Accounting and Review Services Committee (ARSC). In addition, Mike supports the activities of Auditing Standards Board (ASB) and its subcommittees by assisting members in drafting and deliberating authoritative professional standards and interpretations.

Prior to joining the Audit and Attest Standards Team, Mike was a technical manager in the AICPA SEC Practice Section (SECPS). In that capacity, Mike supported the Quality Control Inquiry Committee (QCIC) by participating in deliberations of QCIC cases and participating in meetings with the Securities and Exchange Commission regarding the SEC’s oversight of the self-regulatory process. Prior to joining the SECPS, Mike was a technical manager in the AICPA Professional Ethics Division.

Prior to joining the AICPA in April 1998, Mike worked at Ernst & Young LLP in New York.

Mike also serves as a member of the New York State Society of CPAs’ Accounting and Review Services Committee.

Mike is a graduate of Pace University with a BBA in public accounting.

Return to Top

Non-Member Price $575.00

Member Price $475.00