Not-For-Profit Conference 2023

Aisha Little, Director, CliftonLarsonAllen LLP (Bellevue)

Aisha is a director in CLA’s assurance practice, providing consulting services and technical assistance to internal teams and external clients. At the start of her single audit career circa 2015, she helped transition clients from A-133 audits to audits performed under Uniform Guidance. Now she helps organizations overcome challenges such as going through a first-time single audit and understanding the nuances of using Covid-specific federal funding. Aisha primarily works with tribal governments, nonprofits, and FQHCs. While single audits are her work passion, her personal passion is backpacking through national parks.

Andrew Prather, Audit Shareholder, Clark Nuber PS

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 is a current member of the AICPA’s Auditing Standards Board. He recently served as chair of 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 CPAs’ 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.

Dan Durst

Dan Durst is a Managing Director in BDO’s Industry Specialty Services Group. He advises organizations on a wide range of accounting and compliance issues related to Federal government contracts, grants, and cooperative agreements. His areas of expertise include Uniform Adm non-Federal entities (Uniform Guidance), Cost Accounting Standards (CAS), Federal inistrative Requirements, Cost Principles, and Audit Requirements for Federal awards to Acquisition Regulation (FAR), Defense Federal Acquisition Regulation Supplement (DFARS), and Defense Grant and Agreement Regulatory System (DGARS). Dan is also well-versed in various levels of audit support including Business System Reviews, Single Audit, and Inspector General audits. Dan’s industry experience includes for-profit, nonprofit, and higher education. He has assisted clients with Business Systems Compliance, Policy and Procedure Development, In-House Training, Indirect Cost Rate Proposal Development, Indirect Rate Structure Assessment, Subrecipient Monitoring Support, Audit Support and Risk Assessment, Audit Findings Remediation, Procurement System Compliance, Internal Controls Assessment, Forensic Investigations, and other regulatory compliance matters. Prior to joining BDO, Dan was an audit supervisor and lead consultant for a member firm of the AICPA’s Government Audit Quality Center. He has previously held security clearances with the U.S. Department of Defense, including Secret Clearance. While contracted by the U.S. Department of State, Dan conducted audits and analysis at the U.S. Embassies in 19 foreign countries. He has supervised and performed several Single Audits under both OMB A-133 and the new Uniform Guidance, Subpart F.

INDUSTRY FOCUS Dan is a frequent lecturer on Federal grants and contracts compliance for industry-recognized training organizations such as Federal Publications Seminars and Thompson Grants.

PROFESSIONAL AFFILIATIONS Dan currently serves on the Thompson Grants Editorial Advisory Board, providing technical guidance and expert content on topics related to compliance with Uniform Guidance (2 CFR 200).

EDUCATION M.B.A., Accounting, George Mason University B.S., Accounting, George Mason University

COMMUNITY INVOLVEMENT Board Member - Fauquier Sports Foundation Inc. 501(c)(3) - Dan works with other Members of the Board to steer the organization towards a sustainable future by adopting sound, ethical, and legal governance and financial management practices, as well as by making sure the organization has adequate resources to advance its mission.

Donny Shimamoto, Founder & Managing Director, Donny C. Shimamoto Intraprise TechKnowlogies LLC

Donny Shimamoto is the founder and managing director of IntrapriseTechKnowlogies LLC, an advisory-focused CPA firm focused on innovation acceleration and organizational development for small businesses, middle market organizations, and nonprofits. Donny is a recognized thought leader and educator in the fields of accounting technology, IT risk management, and performance management. His dedication to helping accountants and organizations strategically leverage technology while proactively managing their business and technical risk is paramount. Donny also serves as an business transformation advisor and outsourced “IT partner” for local & regional firms, finance departments, and internal audit departments who lack in-house IT executive leadership and IT audit expertise; he helps with risk assessments, IT-related advisory services, development of innovation strategies, streamlining of internal firm/department operations, and increasing staff proficiency with IT tools supporting internal operations and accounting/audit services delivery. Donny was recognized as one of the Top Thought Leaders in Public Accounting by CPA Practice Advisor from 2012 to 2020, Top 100 Most Influential People in Accounting (2013/2014/2017-2020) by Accounting Today, received the 2009-2010 President’s Award from the Hawaii Society of CPAs, was named to CPA Technology Advisor’s 40 Under 40 list in 2007 & 2009 & 2014, and was also a Hawaii Top High Tech Leader in 2004.

Jeffrey Mechanick, Assistant Director, Financial Accounting Standards Board

Jeff Mechanick is Assistant Director for Nonpublic Entities at the FASB. In that role, he provides strategic and technical oversight of all activities involving not-for-profit (NFP) organizations and private companies, chairs the FASB’s Not-for-Profit Advisory Committee, oversees support of the Private Company Council, and participates in some of the FASB’s broader outreach activities. He is also a member of the Technical Advisory Group of the International Financial Reporting for Nonprofit Organizations initiative (#IFR4NPO). Jeff has also been the overall lead staff member for the Blue-Ribbon Panel on Standard Setting for Private Companies and the FASB/IASB Financial Crisis Advisory Group. Prior to joining the FASB staff in 2006, Jeff spent 20 years working in and with the not-for-profit sector, as the CFO of Planned Parenthood Federation of America, Inc., and before that, as a Senior Manager with KPMG, LLP, in the firm’s New York office. From 1992 to 1994, he served as the National Technical Senior Manager for the firm’s Higher Education, Research, and Other Not-for-Profit Organizations (HERON) practice. He is also a past member of the AICPA’s NFP Expert Panel. Jeff received his MBA from Rutgers University and his AB from the University of Chicago, and he is a member of the AICPA and the New York State Society of CPAs. He is also an adjunct instructor in Columbia University’s MS program in Nonprofit Management.

Kelly Rancourt, Audit Principal, Clark Nuber PS

Kelly Rancourt, CPA is a Principal in Clark Nuber’s Audit and Assurance Services Group. Kelly has 14 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). She is also a member of the AICPA Not-for-Profit Audit Risk Alert Subcommittee. She speaks locally and nationally on Not-for-Profit and Healthcare accounting topics, as wells as federal grant compliance.

Kimberly Lohr, Delap LLP

Kimberly Lohr has more than 24 years of experience, with most of those years focused entirely on State and Local Taxes (SALT). She has worked for several multi-national companies including several Fortune 500 companies, a mid-size public accounting firm and for a state tax authority. Kim works primarily on multi-state income tax matters including nexus, allocation and apportionment, business/non-business income, audit defense and voluntary disclosures in a wide variety of industries. She is focused on identifying opportunities and providing practical solutions to complex state issues. Kim enjoys working in SALT due to the complexity of the field and its ever-changing nature. Most recently, she has been focusing on the new federal tax law and closely monitoring how the changes will affect each state. When she’s not working with state taxes, Kim enjoys spending time with her husband and son. She enjoys taking family trips to destinations including Europe, Mexico and the Caribbean, but her absolute favorite place in the world to visit is Disney World.

Michaela Kay, Partner, BDO USA LLP

Michaela has more than 13 years of professional accounting experience, providing audit and tax services to the Greater Seattle area. Currently, she serves as the practice leader for the BDO Seattle office’s Government and Nonprofit practices. Michaela is able to bring a unique perspective to her clients as she spent two years working for World Vision as a lead senior accountant. This experience provides her with the ability to understand and relate to her clients on a practical level, including performing financial statement audits, internal control testing, single audits, program specific audits, and preparation of Form 990, while also being able to provide them with a superior client experience. One of Michaela’s strongest attributes and biggest value adds for her clients is her ability and desire to assist with complex audit or accounting challenges. Relying on her foundational commitment to build robust relationships with her clients and getting to know their business on an intimate level, she is able to be proactive in identifying business challenges and working with her clients to find a solution. Michaela is one of BDO’s Audit Quality Directors (AQD). As an AQD, Michaela is actively involved in staff training and the other quality control measures. In addition to internal training at BDO, she regularly teaches courses on single audits and other nonprofit accounting and auditing topics for the Washington Society of CPAs and Thompson Grants. In her free time, Michaela spends time with her family, two dogs, baking, traveling the world, or relaxing with a good book. INDUSTRY FOCUS Government and Nonprofit VOLUNTEERISM Launch Learning, Finance Committee MemberWellspring Family Services, Treasurer PROFESSIONAL AFFILIATIONS American Institute of Certified Public Accountants Washington Society of Certified Public Accountants EDUCATION B.B.A., Accounting, Pacific Lutheran University

Nancy Smith, CFO Selections

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.

Sonjia Barker, SALT Director, Perkins & Co PC

Sonjia Barker, CPA, has more than 18 years of experience in state and local taxes, including several years as a lead auditor with the Washington State Department of Revenue, and a B&O tax program auditor at the City of Kent. Sonjia routinely assists clients with Washington tax matters in the areas of audits and appeals, refund requests, voluntary disclosure and amnesty, letter rulings, tax planning and structuring, tax incentives, and nexus analysis. She assists clients with multi-state sales/use and income/franchise tax matters, and has a broad range of state and local tax experience in the hospitality and consumer products, automotive, biotechnology, construction, manufacturing and distribution, non-profits, professional services, software, and technology industries. She is a member of the American Institute of Certified Public Accountants, the Washington Society of Certified Public Accountants, and the Institute for Professionals in Tax. She earned her bachelor’s degree in business administration from the University of Washington.

Steve Scranton, Chief Trust Investment Officer, Washington Trust Bank

Steve Scranton is the Chief Investment Officer and Economist for Washington Trust Bank and is a CFA charter holder with over 30 years of investment experience. As Washington Trust Bank’s Chief Investment Officer, Steve is responsible for the management of the Portfolio Management Group and actively participates on committees within the bank to help design strategies, policies and procedures related to client and bank-owned investments. Steve serves as the Economist for Washington Trust Bank and participates in public speaking engagements, as well as authoring multiple communications to keep our clients informed of economic and investment market conditions. Throughout the Pacific Northwest, Steve is a well-known speaker on the economic conditions and investment securities markets.

Troy Rector, Shareholder, Clark Nuber PS

Troy Rector, CPA, is a shareholder in the Not For Profit and Governmental Services Group at Clark Nuber and has spent his career serving tax exempt organizations. He serves a range of tax exempt organizations including low income housing, healthcare and others receiving governmental grant assistance. Troy regularly advises and presents on Uniform Guidance and Single Audit related topics. He is the past chair of the Washington Society of CPAs’ Governmental Audit & Accounting Committee, a member of the AICPA’s Government Audit Quality Center’s Executive Committee and board member of a local school district foundation.

Veronica Cook, BDO USA LLP

Veronica is an audit director who has worked for more than 12 years in public accounting. She provides audit services to various nonprofit clients with valuable experience in financial statement audits and Single Audits. She leads the local office’s Single Audit niche and is a member of the firm’s Nonprofit team.  Veronica also leads her office’s core value team, enhancing employee satisfaction and well-being through various appreciation initiatives. She is actively involved in staff training and other quality control measures. In addition to internal training at BDO, she regularly teaches external courses on Single Audits and other nonprofit accounting and auditing topics. ? She values compassion and commitment to her work and looks forward to taking on new challenges. By being passionate about providing the right resources to her clients, Veronica finds herself a part of the difference in the lives that they are changing. She serves as the treasurer for Team Read.

PROFESSIONAL AFFILIATIONS American Institute of Certified Public Accountants  Team Read, Finance Committee Washington Society of Certified Public Accountants, Not-For-Profit?Committee

EDUCATION B.A., Accounting, Seattle Pacific University  B.A., Business Administration, Seattle Pacific University

Vicki Welter, Consultant, Owner, Welter Consulting LLC

Vicki Welter found her true calling as a teacher and implementation expert of accounting, grant management, fundraising and document management software solutions for non-profits. Starting her own business in 2013, Welter Consulting has helped many nonprofits optimize software technology so they can focus more resources on the programs and services they provide.

Vicki works closely with clients to craft comprehensive solutions that meet the unique needs of each organization. Providing implementation, training, documentation and expertise in accounting, she enables her clients the tools they need to report to internal management, boards, funders & auditors, making them self-sufficient. Vicki is a certified trainer and offers training throughout the Pacific Northwest helping nonprofit professionals reduce redundancy, manual work, & hassle, maximizing limited resources.

Vicki Welter also consults in the areas of internal control & related documentation, documentation management and in the preparation of financial statements, financial analyses and supporting schedules for audit and tax purposes. Before founding her own firm, Vicki held positions as Accounting Manager, Assistant Controller, Controller, and everywhere else in accounting and finance, giving her hands-on experience in what it takes to support an organization.

Based in Seattle, Welter Consulting serves nonprofits throughout the Pacific Northwest and is a member of Washington Nonprofit Association, Oregon Nonprofit Association, American Institute of Certified Public Accountants, and the Washington Society of Certified Public Accountants. Vicki holds a business degree from Gonzaga University, with a specialty in accounting and has been a CPA since 2002.