NONPROFIT
Fiscal Management Guidance for Mission-Driven Organizations
Serving nonprofits for over 25 years in operational, accounting, tax, and regulatory compliance
Our Nonprofit clients look to us to provide:
Financial and Consulting
- Audits, reviews, and compilations of financial statements.
- Single audits under OMB Circular A‐133 and the Uniform Guidance.
- Employee benefit plan audits.
- Review and evaluation of the internal control systems.
- Assistance with development and documentation of accounting policies and procedures.
- Board training and development and retreat facilitation.
- Staff training and development.
- Strategic planning.
- Accounting system consulting.
Tax Exemption Applications and Return Preparation
- Preparation of application with the Internal Revenue Service for tax‐exemption status.
- Group exemption application under the IRC for tax‐exempt entities.
- Preparation of federal and state information/tax returns.
Nonprofit Startups
- Exemption requirements – 501(c)(3) Organizations (IRS)
- Lifecycle of an Exempt Organization (IRS)
- Application for Recognition of Exemption (IRS)
- Exempt Organizations – Required Filings (IRS)
- Starting or Closing a Charity in Oregon (Oregon DOJ)
- Registering a New Charity (Oregon DOJ)
- Charitable Contributions – Written Acknowledgements (IRS)
Informational Returns: IRS Form 990 & Oregon Form CT-12
- Exempt Organizations – Required Filings (IRS)
- Form 990: Return Due Dates for Exempt Organizations (IRS)
- Oregon Form CT-12: Return Due Dates – Refer to “Due Date” Section (Oregon DOJ)
- Public Inspection Copies of Form 990
- 2020 Instructions for IRS Form 990 Return of Organization Exempt from Income Tax
- 2020 Instructions for Oregon Form CT-12
Audit and Assurance Services
Financial Reporting & Internal Controls
- Financial Control Recommendations for Nonprofits (Oregon DOJ)
- Not-for-Profit Financial Accounting and Reporting Resources (AICPA)
- FASB Not-For-Profit Financial Reporting
- FASB Accounting Standards Update No. 2016-14, Presentation of Financial statements of Not-for-Profit Entities
