Not-for-Profit Organizations Conference May 21, 2014 San Francisco & Webcast

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Kimberly K. McCormick, CPACo-ChairGrant Thornton LLP

Gayle M. Whittemore, CPACo-ChairWhittemore & Associates

Emily BernhardtGoodwill Southern California

Michael D. Berry, CPAMichael Berry, CPA

Tayiika M. Dennis, CPANSBN LLP

Joua Lo, CPAMoss Adams LLP

Daniel Figueredo, CPABurr Pilger Mayer, Inc.

Kathleen A. Grogan, CPAHood & Strong LLP

Deborah Kaminski, EADZH Phillips LLP

Renee Ordeneaux, CPARBZ LLP

Marilyn J. Payne, CPAMarilyn J. Payne, CPA

Lior Temkin, CPASingerLewak LLP

Donella M. Wilson, CPAGreen Hasson Janks

Conference Planning Committee

Grand Hyatt San Francisco

345 Stockton St.,

San Francisco, CA 94108

NOT-FOR-PROFIT ORGANIZATIONS CONFERENCEGRAND HYATT SAN FRANCISCO & WEBCASTMay 21, 2014

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 (See individual sessions:)CPE: 8 HoursAA: up to 6 HoursMCLE: up to 4 HoursFR: up to 1.5 HoursGT: up to 1 HourYB: up to 1 Hour

Level: Update

Prerequisites: None

CONFERENCE OVERVIEW

WelcomeAccounting & Auditing UpdateTax UpdateBreakAsk the Experts: Tax and Accounting IssuesLunch (provided)Accounting for ContributionsORAdvanced Tax IssuesBreakFraud Risk Factors, Schemes and Responses Impacting Not-for-ProfitsORFinancing OptionsSingle Audit UpdateOR Insurance MattersSponsored Reception and Q&A Bonus Session for San Francisco Attendees

AGENDA {AT-A-GLANCE}08:30

08:35

09:25

10:15

12:35

02:15

02:25

03:40

04:30

10:25

11:35

This conference is also available at the Westin Los Angeles Airport on May 20, 2014

Level:

Prerequisites:

SILVER SPONSORS

SUPPORTING SPONSOR

Welcome and Introductions

Kimberly K. McCormick, CPA Grant Thornton LLP

Gayle M. Whittemore, CPAWhittemore & Associates

Accounting & Auditing UpdateCredit: 1 Hour AAThis session will feature an overview of the recent audit and accounting standard setting projects and developments issued by the AICPA’s Auditing Standards Board and FASB that affect NFPs. Getan expert’s perspective on the latest developments in clarity standards, cash flow, operating measure, donated services between related entities, changes to fair value and more.

Lee Klumpp, CPA, CGMABDO USA LLP

Tax UpdateCredit: MCLELearn about tax law changes and recent developments impacting not-for-profit organizations. Hear from an expert with extensive experience working with tax-exempt organizations about what’s new in the realms of foreign reporting, regulatory and IRS rulings, and Form 990 reporting.

Joseph S. De Trane, CPA, Esq.Grant Thornton LLP

{Break}

Ask the Experts: Tax and Accounting IssuesCredit: .5 Hour AALearn practical guidance for tax accounting issues, navigate common pitfalls and more, during this informative panel session. Whether you are in industry or public accounting, this session is designed to make sure you’re in the know when it comes to tax and accounting issues.

Joseph S. De Trane, CPA, Esq.Grant Thornton LLP

Lee Klumpp, CPA, CGMABDO USA LLP

Tracy S. Paglia, CPAMoss Adams LLP

Andrew M. Prather, CPAClark Nuber P.S.

Lunch (provided)

{Concurrent Sessions}

Accounting for ContributionsCredit: 2 Hours AAThis session will provide a deep dive into accounting for contributions received by NFP entities. Guidance will be drawn from the FASB Codification and the AICPA’s NFP Entities Audit & Accounting Guide, specifically “Chapter 5: Contributions Received and Agency Transactions.” Practical guidance will be provided.

Andrew M. Prather, CPAClark Nuber P.S.

{OR}

Advanced Tax IssuesCredit: MCLESharpen your skills with this advanced session. Leaders will share insights and advice about UBIT and charitable contribution deductions, political activity and lobbying, state and local tax liabilities and more.

Moderator

Joseph S. De Trane, CPA, Esg.Grant Thornton LLP

Panelists

Rosemary E. Fei, Esq.Adler & Colvin

Ofer Lion, Esq.Hunton & Williams, LLP

Tracy S. Paglia, CPAMoss Adams LLP

Akash D. SehgalGreen Hasson & Janks

{Break}

08:30

08:35

09:25

10:15

12:35

02:15

10:25

11:35

{Concurrent Sessions} Fraud Risk Factors, Schemes and Responses Impacting Not-for-ProfitsCredit: 1.5 Hours AA; 1.5 Hours FRRevisit the fraud triangle, and look at fraud schemes plaguing not-for-profits in this compelling session. You will explore fraud risk factors and look at effective internal controls related to cash collections, credit card abuse, skimming, unauthorized use of organizational ID, records and financial reports and data.

A. Christine Davis, CPA, CFF, CVADZH Phillips, LLP

{OR}

Financing OptionsCredit: MCLEAs a trusted adviser, you need to be able to guide your clients through important financing decisions. Choosing between tax-exempt status and traditional financing is just the beginning. Learn the practical considerations of financing strategies and options including: bonds, leasing, debt covenants and ratio analysis and risk tolerance.

Ryan BradleyRegional Vice PresidentUnion Bank of California

Jennifer KawarDirector, Financial ServicesNonprofit Finance Fund

Elizabeth Van BenschotenPresidentCommunity Development Financial InstitutionBRIDGE Housing Corporation

02:25 {Concurrent Sessions}

Single Audit Update Credit: 1 Hour AA; 1 Hours GT; 1 Hour YBLearn about the latest information from the 2014 Compliance Supplement, federal grant reform, new data collection forms and common compliance findings. Plus, get tips for efficient and effective compliance audits.

Kimberly K. McCormick, CPAGrant Thornton LLP

{OR}

Insurance MattersEverything from selecting your broker to cyber insurance—you won’t want to miss this comprehensive overview of insurance matter including identifying claims, reviewing risks and coverage, errors and omission and self-insurance.

Troy WinklesArthur J. Gallagher & Co.

Sponsored Reception and Q&A Bonus Session for San Francisco Attendees

Raffles and Tax

Tracy S. Paglia Moss Adams LLP

Insurance

Troy WinklesArthur J. Gallagher & Co.

Gifts in Kind

Daniel FigueredoBurr Pilger Mayer Inc.

Political Activity and Lobbying by Tax-Exempt Organizations

Rosemary E. Fei, Esq.Adler & Colvin

Volunteers

Ofer Lion, Esq.Hunton & Williams LLP

04:30

03:40

SESSIONDETAILS

calcpa.org/discount(800) 922 5272

Our Value-Priced Education (VPE) programs are now:

• an exclusive benefi t for CalCPA members;

• valid for one year from date of purchase; and

• valid for all conferences, courses and self-study products.

Whether you’re interested in a full CE Week, conferences, courses or self-study products, you’ll be getting your education at a great price. Save up to $830* with VPE 40.

CalCPA Members: $795

VPE 40

If you only need 20 hours of CPE, you want to at-tend a staff training or you are interested in three great conferences, the best place to start is VPE 24. Get your feet wet before taking the VPE 80 plunge. Buy today and you can save up to $300.*

CalCPA Members: $675

VPE 24

You’ll save hundreds while earning up to 80 hours of CPE through our conferences, courses and self-study products. As a CalCPA member, you’ll be saving up to $1,955* with VPE 80.

CalCPA Members: $1,295

VPE 80

*Saving based on live/webcast conference costs per hour for members and Value-Priced Education program purchasers.

CALCPA EDUCATION FOUNDATION

DISCOUNT PROGRAMS†

ContactCalCPA Education FoundationP.O. Box 45066San Francisco, CA 94145-0066

Phone (800) 922-5272Fax (888) 868-8558Web calcpa.org

Event PricingMember $325Nonmember $425

Conference RegistrationMay 20 // Los AngelesEvent Code // 5141343A

May 21 // San FranciscoEvent Code // 5141343B

May 21 // WebcastEvent Code // 5141343C

Discount ProgramsSave hundreds with Value-Priced Education (VPE) and Coupons.

VPE 80 $1,295 CalCPA MemberVPE 40 $795 CalCPA MemberVPE 24 $675 CalCPA MemberCoupon 10 $2,495 CalCPA Member

Learn more about CalCPA discount programs, (800) 922-5272 or calcpa.org/discount

Materials for this conference are provided in PDF format. You will receive an email which contains a

link for accessing the materials at least three days before the conference.

Registration PolicyAll 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 PolicyIf 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.

REGISTRATION INFORMATIONRegister Online // CALCPA.ORG/NPC14

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