Fiscal Management Guidance for Mission-Driven Organizations

• Audits, reviews, and compilations of financial statements.
• Single audits under OMB Circular A‐133 and the Uniform Guidance.
• Preparation of federal and state information/tax returns.
• Employee benefit plan audits.

• Assistance with development and documentation of accounting policies and procedures.
• Board training and development and retreat facilitation.
• Staff training and development.
• Strategic planning.

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 Information
• GuideStar: Access to Public Inspection Copies of Form 990
• Instructions for IRS Form 990 Return of Organization Exempt from Income Tax

Audit and Assurance Services

• Service Comparison: Audit, Review, Compilation
• Federal Compliance Supplements
• Electronic Code of Federal Regulations
• Federal Audit Clearinghouse IMS – Look-up Submitted Data Collection Forms 

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 > Industry > 958 Not-for-Profit Entities

Payroll

• Federal Employment Tax Due Dates (IRS)
• Oregon Employment Tax Due Dates & Rates

Board Resources

• Your Rights, Roles and Responsibilities as a Nonprofit Officer (Oregon DOJ)
• 20 Question Directors Should be Asking (Oregon DOJ)
• AICPA Not-for-Profit Governance Resources
• Charity Navigator’s Methodology for Rating Charities