Views & Analysis from our Experts

Emily Parker

Emily Parker is a Senior Manager in the firm’s Healthcare and Not-For-Profit Industry Groups. Clients rely on Emily to provide solid audit and consulting advice that keeps them compliant in their environments. She specializes in issues specific to the conservation, higher education, and behavioral health industries. She also works with not-for-profit organizations in understanding and accounting for endowments investment pooling and many other financial complexities and opportunities.
The language of fundraising: A primer for NFP board members

Not-for-profit board members need to wear many hats for the organization they serve. Every board member begins their term with a different set of skills, often chosen specifically for those unique abilities. As board members, we often assist the...

Three Steps to Ace the New Not-for-Profit Reporting Standard

As 2018 is about to come to a close, organizations with fiscal year ends after December 15, 2018, are poised to start implementing the new not-for-profit reporting standard. Here are three areas to address before the close of the fiscal year to...

Winding Down the Perkins Loan Program: “Should I Stay or Should I Go?”

With the wind down of the Federal Perkins Loan Program and announcement that the Federal Capital Contribution (FCC) (the federal funds contributed to the loan program over time) will begin to be repaid, higher education institutions must now...

New Federal Perkins Loan Update

NEW UPDATE October 2017:

The Federal Perkins Loan Program expiration date has passed without extension and now the countdown is on for the program wind-down. On October 6, the Department of Education issued a Dear Colleague Letter, GEN-17-10,...

GASB 81: Five Quick Steps to Irrevocable Split-Interest Agreement Success

While GASB has been talking about split-interest agreements for a long time (the proposal first released in June of 2015, with GASB Statement No. 81, Irrevocable Split-Interest Agreements released in March of 2016), time is quickly running out...

New Fair Value Disclosures from GASB 72

With the implementation of GASB 72 now in full force, GASB organizations are hard at work drafting their new fair value disclosures. The addition of a fair value hierarchy table in the footnotes will add a bit more thickness to a likely already...

Our Views on Six Elements of FASB’s Proposal on Not-for-Profit Financial Statement Presentation

November 2, 2015 Update (following FASB's October 28, 2015 meeting): Now that the comment period has ended and public roundtables have been held, FASB has set forth plans for the redeliberation of the proposed ASU on not-for-profit financial...


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