Nonprofit Resources
The Importance of Cybersecurity Training
While your organization needs to have filters, processes, and controls in place, it’s important to not overlook the “doors” that can be left unlocked by employees and other network users.
Reconciling Liquidity to Net Assets without Donor Restrictions, an Addendum
Further insight on ASU 2016-14 for churches, with a focus on reconciling liquidity to net assets without donor restrictions.
Are Voluntary Donations to Ministers Gifts or Taxable Income?
Churches should be aware of a recent Tax Court ruling on voluntary donations to ministers.
Qualitative Liquidity & Availability Disclosure Considerations for Churches in ASU 2016-14
Even churches that don’t issue external financial statements should have a written cash management policy that could have content and attributes similar to these new qualitative disclosure requirements.
Liquidity & Availability Disclosure Considerations for Churches in ASU 2016-14
We’ve received a number of questions from church clients about the additional disclosures related to liquidity and availability. Here a look at the requirements and what your church should consider as you plan for this significant implementation.
4 Steps to a Solid User Administration Process
Although it may seem like a small detail in the grand scheme of cybersecurity, a good user administration process plays an important role. Taking some basic steps will help your organization create a solid process and reduce your organization’s risk of a breach.
How Does Your IT/IS Garden Grow?
If you separate the IT and IS functions in your organization, you will begin to see how complementary these positions can be in supporting your technology environment in a secure and controlled manner.
Debt Measure for Churches: Debt per Average Adult Attendee
Whether or not you believe a church should go into debt, if your church has debt it is important to monitor debt ratios and measurements. Your lender will be monitoring them even if your church isn’t.
Nonprofit Issues Newsletter, October 2018
What to know about reporting contributions of nonfinancial assets, audit committee charters, first-time employee benefit plan audits, and much more.
Gifts-in-Kind: Reporting Contributions of Nonfinancial Assets
Since the standards for recognizing contributions at their fair value were issued in 1993, NFPs have been challenged to measure the value of the myriad contributions they receive. This controversial area is once again being addressed by watchdog agencies and state attorneys general and, thus, is one that NFPs should navigate with care.