NONPROFIT & HEALTH CARE
FINANCIAL CONFERENCE
TUESDAY, SEPT. 29, 2015 ------COUNTRY SPRINGS HOTEL & CONFERENCE CENTER
TUESDAY, SEPT. 29, 2015 ------COUNTRY SPRINGS HOTEL & CONFERENCE CENTER
NONPROFIT & HEALTH CARE
FINANCIAL CONFERENCE
THE BEST TRAINING EVENT There have been enough changes affecting nonprofits and health care organizations to make every day feel like it’s a sprint just to keep up with: Recent FASB and GASB accounting pronouncements
Auditing updates and emerging issues Corporate compliance in health care Form 990 changes and errors to avoid
The rules of UBIT IT security, the cloud and BYOD Multi-entity structures Ethics and occupational fraud risks in nonprofits
Uniform Guidance updates
To help you stay on pace with the latest updates and changes, the subject matter experts at the WICPA’s 2015 Nonprofit & Health Care Financial Conference will be covering these big topics and more.
WHO SHOULD ATTEND Public accounting and industry professionals
More specifically, CPAs, CFOs, CEOs, controllers,
who need to stay informed with the newest
directors, managers, administrators and HR
developments, latest updates and best
and accounting staff will leave with valuable
insights specific to nonprofit and health
information and ideas that can be implemented
care organizations.
the next day.
CONFERENCE AT-A-GLANCE 7 – 8 a.m. Registration & Networking 8 – 8:15 a.m. Welcome & Opening Remarks 8:15 – 9:30 a.m. GENERAL SESSION 2015 Audit & Accounting Update 9:30 – 9:50 a.m. Networking Break
12:30 p.m. – 1 p.m. LUNCHEON SESSION A Numbers Guy in the Legislature 1 – 2 p.m. CONCURRENT SESSIONS Form 990 Updates IT Security, the Cloud & BYOD 2 – 2:20 p.m. Networking Break
9:50 – 10:50 a.m. CONCURRENT SESSIONS Care Corporate Compliance in Health Uniform Guidance Update
2:20 – 3:20 p.m. CONCURRENT SESSIONS Multi-entity Structures: Becoming More Dynamic With Your “Nonprofit” Operations Structuring Workbooks
10:50 – 11:10 a.m. Networking Break
3:20 – 3:30 p.m. Networking Break
11:10 a.m. – Noon GENERAL SESSION UBIT: Understanding the Rules
3:30 – 4:30 p.m. GENERAL SESSION Ethics & Fraud Risk in Nonprofits
Noon – 1 p.m. NETWORKING LUNCH
4:30 p.m. gs Closing Remarks & Raffle Drawin
NONPROFIT & HEALTH CARE
FINANCIAL CONFERENCE
AGENDA 7 – 8 a.m. Registration & Networking
8 – 8:15 a.m. Welcome & Opening Remarks Tammy J. Hofstede, Chief Financial & Operating Officer, WICPA John Heindel, CPA, WICPA Conference Planning Task Force Chair and Vice President of Finance & Administration, Zoological Society of Milwaukee
8:15 – 9:30 a.m. GENERAL SESSION 2015 Audit & Accounting Update Corina R. Schoenke, CPA, Partner, Wipfli LLP The year 2015 has been, and will continue to be, filled with change. Many changes have been proposed and adopted relating to how health care and nonprofit entities report and record their transactions in their financial statements. This presentation will discuss what your organization needs to do in order to be prepared as well as offer insights into these changes by covering recent FASB and GASB accounting pronouncements, auditing updates and emerging issues.
9:30 – 9:50 a.m. Networking Break
Uniform Guidance Update
9:50 – 10:50 a.m. CONCURRENT SESSIONS Corporate Compliance in Health Care
If you don’t know about the new “Uniform Guidance,” it is time to learn. 2 CFR Part 200 – Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards combines eight different prior circulars into one.
Daniel Wickeham, Vice President of Corporate Compliance and Risk Management, Medical College of Wisconsin This session will provide a general and applied overview of corporate compliance in health care. The background and evolution of compliance programs since their formation in the health care industry, as well as the foundation and key components will be described, including policy development, education, auditing and maintaining a “hot line.” The types and levels of regulatory risks in health care will be summarized in the context of compliance programs, including the role(s) of the various health care regulators and accreditation agencies. The importance of having an effective compliance program to investigate and respond to reported or discovered compliance concerns will be discussed along with national examples of high-profile health care whistleblower investigations. The session will close with examples of the types of compliance responsibilities that leverage the skills of CPAs and CIAs, including the role of data analytics in compliance.
Janet Johnson, CPA, CMA, Senior Manager, Wipfili LLP
The rules have changed, and you need to: • Have stronger internal controls • Gain a new understanding of how you can and cannot spend federal dollars • Strengthen fiscal management • Become compliant Attend this session to learn about the key changes to administrative regulations, cost principles and audit regulations and understand how they will impact your organization.
10:50 – 11:10 a.m. Networking Break 11:10 – Noon GENERAL SESSION UBIT: Understanding the Rules Michelle Weber, CPA, Senior Manager, Not-for-Profit Tax Practice, Grant Thornton LLP This session will explore the different revenue streams that may create unrelated business income, planning opportunities relating to these revenue streams, and the current guidance and issues relating to UBI revenue and expense allocations. Real-life examples will be used as brief case studies as we explore the area of unrelated business income taxation.
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2 – 2:20 p.m. Networking Break Noon – 1 p.m. Networking Lunch 12:30 – 1 p.m. LUNCHEON SESSION A Numbers Guy in the Legislature Invited Guest Sen. Howard Marklein, CPA, CFE Sen. Marklein (R-Spring Green) will provide a legislative update and discuss the state legislature from an accountant’s point of view.
1 – 2 p.m. CONCURRENT SESSIONS Form 990 Updates Emily Biller, Senior Associate, Not-for-Profit Tax Practice, Grant Thornton LLP Lacey Quatsoe, CPA, Manager, Not-for-Profit Tax Practice, Grant Thornton LLP This update session will highlight recent changes to Form 990 as well as point out some of the common errors to look for and avoid.
IT Security, the Cloud & BYOD Michael Optiz, MBA, Director of Technology, Jewish Home and Care Center, Inc. Even though remotely accessing data offers great benefits, it also introduces great risks that can far outweigh those benefits. Attend this session for an important presentation covering: • A brief history of IT security and where we are now • The difference of cloud vs. in-premise data security and their respective challenges • Mobile device access of cloud data – such as BYOD – and its security problems • The reality of IT security and why you WILL be breached
2:20 – 3:20 p.m. CONCURRENT SESSIONS Multi-Entity Structures: Becoming More Dynamic With Your “Nonprofit” Operations Michelle Weber, CPA, Senior Manager, Not-for-Profit Tax Practice, Grant Thornton LLP Many nonprofit and tax-exempt organizations have increasingly turned to the use of subsidiaries and joint arrangements with for-profit entities to increase revenue from their mission-related activities as well as to seek to develop non-mission related assets and activities through the use of for-profit corporate affiliates. While these relationships can be very beneficial to both organizations, they must be developed and structured carefully to protect the nonprofit’s tax-exempt status and mitigate overall tax exposure. This session will cover the key tax consequences for a tax-exempt organization to consider in planning for such activities.
Structuring Workbooks Daniel Petersen, Director of Business Intelligence, Applied Tech Microsoft’s addition of PowerBI and true business intelligence capabilities in Excel 2013 has changed the game for on-demand, self-service analytics. Dashboards, PivotTables, Slicers, PowerView and PowerMaps have added the ability to create interactive reporting solutions without the need for complex formulas and coding. Before you can take advantage of these tools, however, it’s important that workbook data is structured properly, external data connections are defined and relationships between the different data sets are drawn out properly. This session will cover formatting Excel data into tables, using PowerPivot to connect to external data, transforming data using PowerQuery and presenting the data in a format that’s easy for end-users to understand and work with.
3:20 – 3:30 p.m. Networking Break 3:30 – 4:30 p.m. GENERAL SESSION Ethics & Fraud Risk in Nonprofits Marc W. Courey, CPA/CFF, J.D., CFE, CCEP, CIA, Director – Risk Advisory & Forensic Services, Wipfli LLP While the Association of Certified Fraud Examiners estimates that occupational fraud costs organizations 5 percent of gross revenue, nonprofit organizations sometimes believe that they are immune from the risk due to the nature of the services provided and the constituency served. Unfortunately, nonprofits are frequently taken advantage of or specifically targeted by fraudsters. Moreover, the down economy fuels all three components of the fraud triangle: need, opportunity and rationalization, thereby increasing your organization’s risk of occupational fraud. This session will address the origins of occupational fraud risk, why that risk has increased in the challenging economy and what the organization can do to address the increased risk.
4:30 p.m. Closing Remarks & Raffle Drawings John Heindel, CPA, WICPA Conference Planning Task Force Chair and Vice President of Finance & Administration, Zoological Society of Milwaukee
DON’T MISS YOUR CHANCE TO WIN UP TO $150! To show our appreciation for supporting our sponsors, each attendee who visits every exhibit and turns in their tour card by 3:30 p.m. will be entered in the drawings at the end of the conference for $50, $100 and $150 Visa Gift Cards!
AFFINITY PARTNERS The Payroll Company 6405 Century Ave. Middleton, WI 53562 www.payrollcompany.biz
The Payroll Company, founded in 1998, is an independent payroll provider headquartered in Middleton, Wisconsin. In addition to outsourced payroll and tax filing services, TPC proudly offers an integrated 401(k), automated timekeeping and online HRIS that includes check stubs/W-2s, applicant tracking and HR consulting services.
Waddell & Reed, Inc.
W233N2080 Ridgeview Parkway Suite 200 Waukesha, WI 53188 www.greatermilwaukee.wrfa.com Founded in 1937, Waddell & Reed is among the most enduring asset management and financial planning firms in the nation, providing proven investment and planning services to individuals and institutional investors. Waddell & Reed, Inc., Member SIPC.
GOLD SPONSORS Applied Tech
203 S. Paterson St. Suite 500 Madison, WI 53703 www.appliedtech.us Applied Tech was founded in 1999 to help small to medium-sized organizations in Central and South Central Wisconsin get the most out of their business technology. With offices in Madison, Waukesha and Stevens Point, Applied Tech provides first-class IT support to businesses that want to grow and operate efficiently.
Grant Thornton LLP 100 E. Wisconsin Ave. Suite 2100 Milwaukee, WI 53202 www.grantthornton.com
Grant Thornton, with offices in Milwaukee, Madison and Appleton, has provided professional services to the Wisconsin market for more than 85 years. Our Not-for-Profit and Health care practices have a well-earned reputation for providing clients with the highest quality service — innovative solutions, personal attention and measurable results. Our partners, managers and staff throughout Wisconsin have the resources to help you grow your business with tax consulting and advisory, state and local tax services and more.
North Shore Bank
15700 W. Bluemound Road Brookfield, WI 53005 www.northshorebank.com North Shore Bank, headquartered in Brookfield, is one of the strongest banks in the country. It has assets of over $1.7 billion and more than 47 offices throughout eastern Wisconsin, and northern Illinois. Wisconsin branch locations are in metro Milwaukee, Ozaukee County, Racine, Kenosha, Appleton, Menasha, the Green Bay area, Burlington, Union Grove, Muskego and Door County.
Wipfli LLP
2501 W. Beltline Highway Suite 401 Madison, WI 53713 www.wipfli.com/ngp You’re working hard to make your community a better place. Wipfli’s professionals in the nonprofit and government practice will help you keep your organization in compliance and serving your community. Wipfli provides services — specifically for nonprofit organizations — such as audit, accounting, tax, information technology, human resources, fraud and forensic exams, training and education, process improvement and workflow analysis, leadership development and strategic planning.
SILVER SPONSOR Wegner CPAs
W239 N3490 Pewaukee Road Suite 200 Pewaukee, WI 53072 www.wegnercpas.com Wegner CPAs is about people – our clients, our employees, our community. Our professionals guide individuals, businesses and nonprofits with personal service, education and knowledge. We listen, research, advise and implement solutions to guide you on a path to succeed in today’s complex economic environment. Wegner CPAs is a full-service accounting firm with offices in Madison, Baraboo, Pewaukee and Janesville.
NEW!! SAVE $50
WHEN YOU REGISTER BY TUESDAY, SEPT. 1 ST
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TUESDAY, SEPT. 29, 2015 -------
Conference Location Country Springs Hotel & Conference Center 2810 Golf Road, Pewaukee 262-547-0201 or 800-247-6640
COUNTRY SPRINGS HOTEL & CONFERENCE CENTER
Educational Credits 8 CPE credit hours
Registration
NONPROFIT & HEALTH CARE
FINANCIAL CONFERENCE
Early Bird before Sept. 1st: $249 member | $299 nonmember After Sept. 1st: $269 member | $319 nonmember After Sept. 15th: $299 member | $349 nonmember
Registration Form CONTACT INFORMATION
Ways to Register Online: wicpa.org/conferences Phone: 262-785-0445 Fax: 262-785-0838 Mail: W233N2080 Ridgeview Parkway Suite 201 Waukesha, WI 53188
Name _____________________________________________________ WICPA ID #________________________ Firm/Company_______________________________________________________________________________ Address ___________________________________________________________________________________ City______________________________________________ State__________ Zip_________________________ Phone (______)____________________________________Fax (______)_______________________________
Conference Materials
The WICPA provides electronic materials included with registration that will be distributed via email containing a link to download them. This email will be sent approximately seven days prior to the conference. Attendees may purchase a hard copy up to seven days prior to the conference that will be available for pickup at the registration table. Walk-in registrants and those registering less than seven days prior to the conference will receive electronic materials by default. Extra hardcopies are not guaranteed to be available on-site. In addition, on-site Internet access cannot be guaranteed so please download any materials prior to the conference.
Cancellation Policy
To receive a full refund, the WICPA CPE Department must receive a request to cancel or transfer to a different program at least 14 days prior to the conference. Cancellations or transfer requests received less than 14 days prior to conference will be subject to a $100 cancellation fee. No refund or transfer requests will be granted on or after the day of the conference, or if you have downloaded any of the electronic conference materials.
Email*_____________________________________________________________________________________ *Email address required for registration confirmation and electronic materials
ARE YOU: o A WICPA member o A CPA nonmember o Working toward CPA o Not a CPA
PLEASE CHECK IF YOU: o Prefer a printed manual (additional $20) o Will use a laptop/tablet for viewing materials o Have a special requirement/food allergy o Prefer a vegetarian meal
CONCURRENT SESSION CHOICES: Please indicate the concurrent sessions you plan to attend.
9:50 – 10:50 a.m.
o Corporate Compliance in Health Care o Uniform Guidance Update
1 – 2 p.m.
o Form 990 Updates o IT Security, the Cloud & BYOD
2:20 – 3:20 p.m.
o Multi-Entity Structures o Structuring Workbooks
PAYMENT METHOD: o Check (payable to WICPA)
Total amount enclosed:
$___________________
Credit Card: o MasterCard o Visa
Total amount to be charged: $___________________
Name on Credit Card__________________________________________________________________________ Card #_________________________________________ Exp. Date__________ CVV Code________________________________ (3 digits on back of card)
Billing Address_______________________________________________________________________________ City______________________________________________ State__________ Zip_________________________ Signature_________________________________________________________Date______________________
Meeting Room Temperature
Since temperatures may vary in each meeting room, we recommend bringing a sweater or jacket for your comfort.
WISCONSIN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
W233N2080 Ridgeview Parkway | Suite 201 | Waukesha, WI 53188 | 262-785-0445 | 800-772-6939
W233N2080 Ridgeview Parkway, Suite 201 Waukesha, WI 53188 wicpa.org/conferences
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PAID
MILWAUKEE, WI PERMIT NO. 5845
NEW!! SAVE $50
WHEN YOU REGISTER BY TUESDAY, SEPT. 1 ST
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NONPROFIT & HEALTH CARE
FINANCIAL CONFERENCE
TUESDAY, SEPT. 29, 2015 ------COUNTRY SPRINGS HOTEL & CONFERENCE CENTER