NOT-FOR-PROFIT ORGANIZATIONS CONFERENCE MAY 19 | BURBANK MAY 20 | SAN FRANCISCO WEBCAST
NOT-FOR-PROFIT ORGANIZATIONS CONFERENCE May 19 | Burbank Airport
May 20 | San Francisco & Webcast
Marriott Burbank Airport 2500 N Hollywood Way; Burbank, CA 91505-1019
San Francisco Marriott Marquis 780 Mission St.; San Francisco, CA 94103-3156
CONFERENCE PLANNING COMMITTEE Kimberly K. McCormick, CPA Conference Co-Chair Grant Thornton LLP Donella M. Wilson, CPA Conference Co-Chair Green Hasson Janks
Sue Kent, ACA Lautze & Lautze Maga Kisriev, CPA Hood & Strong LLP Joua Lo, CPA Moss Adams LLP
Shannon Burrow, CPA Pac-12 Conference
Renee Ordeneaux, CPA RBZ LLP
Tonetta L. Conner, CPA Harrington Group, CPAs, LLP
Marilyn J. Payne, CPA Colsen Foundation for the Art of Teaching
Daniel Figueredo, CPA Burr Pilger Mayer, Inc.
Lior Temkin, CPA SingerLewak LLP
Deborah Kaminski, EA DZH Phillips, LLP
Gayle M. Whittemore, CPA Whittemore & Associates
04:40 05:30
CONFERENCE OVERVIEW Overview: Not-for-profits face a broad range of unique challenges. Join industry leaders at this specialized one-day event to learn about the latest accounting, auditing, regulatory, and tax developments. Designed jointly by industry and public accounting experts, you will receive practical guidance on topics such as financing strategies, online fraud controls, and more. Designed for: CPAs, CFOs, executive directors, board members, attorneys and financial staff who work with not-for-profits. Credit Information: CPE 8 Hours AA Up to 6 hours MCLE Up to 4 hours FR Up to 1 hour GT Up to 2 hours YB Up to 2 hours
AGENDA AT-A-GLANCE 8:30
Welcome
8:35
Tax Update
9:20
Latest Developments in U.S. GAAP Affecting NFPs
10:10 Break 10:20 FASB Update continued 11:10 Ask the Experts: Accounting and Tax 12:00 Lunch (Plated lunch provided) 1:00
Concurrent Sessions (Choose One): Pitfalls in Private Foundations
OR Financial Implications of Cybercrime: Meeting the Information Security Management Challenge in the Cyberage 1:55
Concurrent Sessions (Choose One): Advanced Tax Issues
OR Single Audit Update: Now and in the Future 2:45
Break
2:55
Concurrent Sessions (Choose One): Best Practices in Using the Cloud: Technology and Automation
OR Federal Grant Reform: Tips for Implementation 3:50
Concurrent Sessions (Choose One): Communicating Financial Health
OR Accounting for Endowments and Investment Pools: A Deep Dive 4:40
Sponsored reception
5:30
Adjourn
SESSION DETAILS 8:30
1:00
Pitfalls in Private Foundations • Compliance • Self-dealing • Expenditure responsibility • Jeopardizing investments • Excise taxes • California audit requirements
Welcome Kimberly K. McCormick, CPA Conference Co-Chair Grant Thornton LLP
In Burbank William C. Choi, Esq. Rodriguez, Horii, Choi & Cafferata LLP
Donella M. Wilson, CPA Conference Co-Chair Green Hasson Janks 8:35
In San Francisco Rosemary E. Fei, Esq. Adler & Colvin
Tax Update • Federal and California changes affecting nonprofits • Updates in Unrelated Business Income • Current legislation • Update on relevant Tax Reform issues
OR Financial Implications of Cybercrime: Meeting the Information Security Management Challenge in the Cyberage Credit: 1 Hour AA, FR • How cybercrime threatens your organization • Organizational vulnerabilities • Practical defense tactics • Overview of information security management • Internal challenges
Tracy S. Paglia, CPA Moss Adams LLP 9:20
Latest Developments in U.S. GAAP Affecting NFPs Credit: 2 Hours AA • Recently issued and newly effective standards (ASUs) including: • FASB’s project on NFP financial statements • ASU 2014-09 (Revenue Recognition) • Leases • Other FASB ASUs and projects
Concurrent Sessions (Choose One)
Stan Stahl, Ph.D. President Citadel Information Group 1:55
Concurrent Sessions (Choose One)
Richard A. Cole, CPA Project Manager – Not-for-Profit Entities Financial Accounting Standards Board
Advanced Tax Issues • Tangible property regulations • Business structurees and joint ventures
10:10
BREAK
10:20
Latest Developments in U.S. GAAP Affecting NFPs (continued)
11:10
Ask the Experts: Accounting and Tax Credit: .5 AA • Get your accounting and tax questions answered
In Burbank Moderator William C. Choi, Esq. Rodriguez, Horii, Choi & Cafferata LLP
Tracy S. Paglia, CPA Moss Adams LLP Richard A. Cole, CPA Project Manager – Not-for-Profit Entities Financial Accounting Standards Board 12:00
LUNCH (Plated lunch provided)
Panelists Lior Temkin, CPA SingerLewak LLP Richard L. Ruvelson, Esq. Green Hasson Janks
In San Francisco Moderator Rosemary E. Fei, Esq. Adler & Colvin Panelists Deborah Kaminski, EA DZH Phillips, LLP Maga Kisriev, CPA Hood & Strong LLP
OR
3:50
Communicating Financial Health • What financial information should you report? • To whom should you report it? • How should you report it?
Single Audit Update: Now and in the Future Credit: One hour AA, YB, GT • A glimpse at the new Uniform Grant Guidance for Federal Awards • Auditing grants under the new and old guidance • Assessing and reporting findings • The 2015 Compliance Supplement: Anticipating a complicated year
Rick Wentzel, CPA Grant Thornton LLP
OR
Erica Forhan, CPA Moss Adams LLP 2:45
BREAK
2:55
Concurrent Sessions Best Practices in Using the Cloud: Technology and Automation • Cloud-based services • Pros and cons • What to look for • Evaluating needs 4:40 • Getting your systems to talk to each other 5:30 • Associated costs and resources • Security • Digital documents, data portals, donor management Anne Freiermuth, CPA Partner FMJ, LLP Linda Widdop Director of Technology Services Tech Impact
OR Federal Grant Reform: Tips for Implementation Credit: One hour AA, YB, GT • Cost principles • Indirect costs • Compensation • Administrative requirements • Procurement • Sub-recipient monitoring • Internal controls Kimberly K. McCormick, CPA Grant Thornton LLP
Concurrent Sessions (Choose One)
Accounting for Endowments and Investment Pools: A Deep Dive Credit: One hour AA • Unitization • Uniform Prudent Management of Institutional Funds Act (UPMIFA) • Endowment accounting • Alternatives and best practices Daniel Figueredo, CPA, CGMA Burr Pilger Mayer, Inc. Sponsored Reception Adjourn
CalCPA Education Foundation
Discount Programs Save up to $1,995 per year with our exclusive member discount for Value-Priced Education (VPE). VPE 80 Save up to $1,995* for 80 hours of CPE VPE 40 Save up to $830* for 40 hours of CPE VPE 24 Save up to $300* for 24 hours of CPE. Coupon 10 10 programs for up to 8 hours of CPE per program.
calcpa.org/discounts
s:
SPONSORS GOLD
SILVER
SUPPORTING
REGISTRATION INFORMATION Register Online www.calcpa.org Conference Registration May 19, 2015 | Burbank |5151343A Member $325 | Nonmember $425 VP $0 | Coupon $0 May 20, 2015 | San Francisco | 5151343B Member $325 | Nonmember $425 May 20 | Webcast | 5151343C Member $325 | Nonmember $425 Discount Programs Save hundreds with Value-Priced Education (VPE) and Coupons. VPE 80 $1,295 CalCPA Member VPE 40 $795 CalCPA Member VPE 24 $675 CalCPA Member Coupon 10 $2,495 CalCPA Member Learn more about discount programs (800) 922-5272 or calcpa.org/discounts Contact CalCPA Education Foundation P.O. Box 45066 San Francisco, CA 94145-0066 (800) 922-5272 Fax (888) 868-8558 calcpa.org Materials for this conference are provided in PDF format. Three business days before the conference, they will be accessible via calcpa.org/MyEvents.
Registration Policy All registrations are taken on a first-come, first served basis. The CalCPA Education Foundation reserves the right to refuse admission to any individual whose behavior it deems inappropriate. Cancellation Policy If you need to cancel your registration, you must cancel four business days prior to the event to receive a full refund. After that time a refund will be given less a $125 cancellation fee. No refunds will be given for no-shows. VPE no-shows will have the number of registered CPE hours deducted from their VPE credit. Coupon no-shows will forfeit the coupon used to register. For registration policies please go to calcpa.org/policies. Note: Topics and speakers are subject to change. For up-to-date information, please go to calcpa.org CalCPA Education Foundation is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417 or www.learningmarket.org.
CalCPA Education Foundation
May 19, 2015 ■ Burbank
MAY 19, 2015 BURBANK MAY 20, 2015 SAN FRANCISCO WEBCAST
NOT-FOR-PROFIT ORGANIZATIONS CONFERENCE
1800 Gateway Drive, Suite 200 San Mateo, CA 94404 800.922.5272 CalCPA.org
NOT-FOR-PROFIT ORGANIZATIONS CONFERENCE
May 20, 2015 ■ San Francisco ■ Webcast