Welcome to CapinCrouse

Overview
The management issues facing nonprofit organizations today are significant and changing rapidly. CapinCrouse’s deep experience with these issues helps clients remain abreast of concerns, anticipate changes, and avoid problems. Significant matters include the following:

General

Governance and board development, responsible board oversight
Competent and effective audit committee oversight and risk assessment
Avoiding conflicts of interest and related party transactions
Funding and fundraising, maximizing resource development
Prudent investment and trust management practices
Managing risks and establishing controls
Focus on mission accomplishment
Cost and expense reduction strategies
Assessing efficiency and program accomplishments

Compliance with Laws, Regulations, and Public Trust

Proper use of funds for exempt purposes, within the scope of donor restrictions, domestic and foreign
Avoiding private inurement and benefit, as well as excess benefit transactions
Avoiding unreported or unreasonable compensation, excess benefits
Propriety of benevolence and scholarship programs
Taxation and reporting for ministers and overseas workers
State laws, including business registration, charitable solicitations, sales tax, securities, and other
Unrelated business income planning and operations structuring
Compliance with federal laws and regulations pertaining to student financial assistance

Accounting

Compliance with FASB Statements No. 116, 117, 136 and others including transfers of assets to a nonprofit organization or charitable trust that raises or holds contributions for others
Compliance with AICPA Statement of Position No. 98-2 on the allocation of joint costs
Implementation of current and proposed FASB and AICPA pronouncements
Timely and accurate management accounting, reporting, and systems
Effective risk assessment and responsive internal controls and internal control structure
Valuation of loan impairments, marketable securities, and contributed services