Agenda
GENERAL SESSION
LAUNCH GENERAL SESSION
8:30 AM – 9:25 AM
KEYNOTE PRESENTATION: Generative AI – Practical Uses for Not-for-Profit Organizations
With all the funding cutbacks facing the not-for-profit industry, it is more important than ever to harness the potential of generative AI to get more done with fewer resources. We show you practical ways to use this technology and help you understand how to apply it safely and effectively as a powerful digital assistant.
John Higgins, CPA.CITP – Strategic Technology Advisor, Higgins Advisory, LLC, Rochester Hills
Credits: 1.0 OT
1:10 PM – 2:00 PM
KEYNOTE PRESENTATION: The Human Side of Leadership
Numbers, deadlines, and expectations often take center stage in our professional lives—but what about the people behind them? Explore how leadership is less about authority and more about humanity. Discover how humor, empathy, and authenticity can transform the way you lead—helping you inspire trust, drive collaboration, and earn respect in the process. Expect to laugh, reflect, and walk away with practical tools you can use immediately to lead yourself and others with greater impact and meaning.
Lisa Dy, CPA, MBA – Owner and Mindset Coach, Boundless Potential Coaching, LLC, Concord Township, OH
Credits: 1.0 OT
CHANNEL ONE
9:35 AM – 10:25 AM
Spotting Trouble Before It Hits: Keeping your Form 990 Schedules Error Free
This presentation aims to shed light on the common reporting issues and errors nonprofits face when completing various schedules attached to Form 990. Form 990 plays a crucial role in maintaining public trust and meeting IRS requirements. However, its complexity can lead to inadvertent mistakes—especially within the associated schedules—which may result in compliance risks.
Brandy L. Mikula, CPA – Principal, Maner Costerisan, Lansing
Amber L. Rathbun, CPA – Senior Manager, Maner Costerisan, Lansing
Credits: 1.0 OT
10:35 AM – 11:25 AM
Single Audit Planning 101
Last year, the Office of Management and Budget (OMB) issued updates to its OMB Guidance for Federal Financial Assistance which increased the single audit threshold from $750,000 to $1 million. Review key components of the update and create an audit engagement checklist with an emphasis on avoiding common single audit errors.
Wendy Thompson, CPA – Training Manager, Yeo & Yeo, Saginaw
Credits: 1.0 AA
11:35 AM – 12:25 PM
Nonprofit IT & Security
Nonprofit organizations are more plugged in than ever, from collecting donations online to hosting e-commerce stores on their websites. Yet, recent studies demonstrated that 68% of nonprofits have not created policies or procedures to address cyber vulnerabilities. Assess the cybersecurity risks specific to nonprofit organizations and discuss strategies for driving improvements in awareness, expertise and policy.
Kyle Schofield – Client Director, Quattro Business Support Services, Marietta, GA
Credits: 1.0 OT
2:10 PM – 3:00 PM
Making Common Errors Less Common
From data entry errors to misclassified expenses, accounting professionals are bound to encounter mistakes eventually. Review the most common accounting errors and determine strategies for not only avoiding them, but for properly responding when they occur, including methods for internal logging, client disclosure and more.
Monica Stasch, CPA – Assurance Senior, Plante Moran, Southfield
Melissa L. Stein, CPA – Assurance Manager, Plante Moran, Southfield
Credits: 1.0 AA
3:10 PM – 4:00 PM
Mastering Single Audit Internal Controls
Any nonprofit that spends $1 million in federal funding in a fiscal year is subject to a single audit. Review the primary objective and core requirements of single audits, determine effective internal controls for managing federal awards and develop applicable testing criteria.
Dan Merritt, CPA, MBA, CGFM – Principal, Rehmann, Detroit
Credits: 1.0 AA
4:10 PM – 5:00 PM
To Be Continued: Inside Going Concern Analysis
Determine steps for assessing an organization’s ability to continue given current circumstances and events, including assets, debt, expected contributions and other factors. Build a system of analysis that satisfies requirements set by the Financial Accounting Standards Board and accurately demonstrates an organization’s viability.
Holly B. Pisano, CPA – Assistant Practice Lead/CFO, Not for Profit Division, Quatro Business Support Services, Detroit
Konrad Schweitzer, CPA – Principal, Public Sector, Assurance and Financial Reporter, Rehmann, Troy
Credits: 1.0 AA
CHANNEL TWO
9:35 AM – 10:25 AM
Architecting a Risk Assessment Framework
Nonprofit organizations must be able to assess and address compliance, operational and financial risks. Review the current Risk Assessment Standards to develop a framework for how to avoid common pitfalls, using Quality Management Standards and best practices.
Steve Guarini, CPA – Partner, Cohen & Company, Detroit
Credits: 1.0 AA
10:35 AM – 11:25 AM
The Understated Matter of Expenses
Expenses are the core estimate at the heart of nonprofit financial statements, demonstrating how effectively, or ineffectively, an organization manages the funds entrusted to them by stakeholders. Investigate the underlying components of functional expense allocations and joint costs, including common pitfalls, best practices and more. Then, apply your new knowledge to create a practical framework for addressing functional expense allocations more accurately and effectively.
William Donahue – Partner, Assurance Services | Audit, Nonprofit, Aprio, LLC | Aprio Advisory Group, LLC, Rockville, MD
Credits: 1.0 AA
11:35 AM – 12:25 PM
Fiscal Sponsorship for the Fiscally Responsible
When a nonprofit organization provides administrative support and shares its tax-exempt status with group, individual or project that does not have a 501(c)(3) status, it is engaging fiscal sponsorship. Understand the key implications of fiscal sponsorship, including sponsor models, best practices for structuring an arrangement, tax pitfalls and benefits, legal requirements and other considerations.
Patricia J. Mayer – Director, Except Organizations, Baker Tilly, San Diego, CA
Ali Shalak – Moss Adams, Las Vagas, NV
Credits: 1.0 AA
2:10 PM – 3:00 PM
No session offered at this time
3:10 PM – 4:00 PM
An Inside Peek At PEEC – Update on AICPA Professional Ethics Executive Committee initiatives
Hear about the activities of the AICPA Professional Ethics Executive Committee (PEEC) including recently adopted guidance , implementation resources, ongoing standard-setting projects, enforcement information, and more.
Jennifer Kappler – Senior Manager-Professional Ethics, AICPA, Durham, NC
Credits: 1.0 ET
4:10 PM – 5:00 PM
HR Issues in Nonprofits: Structures, Compliance & Resources
Explore how nonprofits can structure HR functions effectively based on size, need, and budget, while navigating today’s complex state and federal compliance requirements. Gain practical insights and access to free or low-cost resources to support ongoing HR needs and strengthen organizational best practices.
Jodi Schafer – Owner, HRM Services, LLC, Williamston
Credits: 1.0 OT