Sharron O'Donnell, director of Bader Martin's not-for-profit practice
NOT-FOR-PROFIT
Making a Difference


It’s all about passion, that relentless drive to make a difference in your community, your world. And it’s about the business of doing good.

We can help with the financial and advisory services that allow you to do it well.

Not-for-profit organizations like yours face a rapidly changing financial and regulatory environment—everything from expanded tax reporting to increased competition for donor funds, cash management and sustainability issues, and the impact of a volatile market on endowments.

Even the largest organizations find it difficult to keep up. And if you're not as large as the Gates Foundation, it's nearly impossible. At least without help.

Our not-for-profit professionals have helped many of the region's charitable organizations to successfully address accounting, operational, financial and regulatory challenges—as service providers and as board members and volunteers. In fact, they're recognized as authorities in serving the not‑for‑profit sector, with an emphasis in social and community services and independent schools. 

Whether you need someone to conduct your audit, prepare your tax filing, or just provide insightful advice, at Bader Martin you'll find quality, cost‑effective services and dedicated professionals who are passionate about supporting the vital work that you do in our community.

Not-for-Profit Services
As a not-for-profit client, you'll benefit from services in the following categories:

     Financial Reporting
     Operations + Sustainability
     Governance + Policies
     Philanthropy
     Tax Reporting
     Hosted Online Accounting



Financial Reporting

  • Audits
    • A-133, for organizations that spend $500,000 or more in total federal funds in a given year
    • Yellow Book, including HUD audits
    • Benefit plans
  • Compilations and reviews
  • Internal control studies, including effective controls for smaller organizations with limited resources
  • Design and implementation of management and board reporting for critical success factors
  • Not-for-profit sector benchmarking
  • Agreed upon procedures
  • Sarbanes-Oxley (SOX) best practices


Operations + Sustainability

  • Accounting and bookkeeping services
  • Operational analysis and process improvement
  • Compensation and excessive compensation consulting, including compensation levels 
  • Employee benefit plans, including retirement plan structure and operations
  • Budgeting and cash flow forecasting and management
  • Cost allocation: direct/indirect, functional
  • Strategic and operational planning
  • Entity structuring, including subsidiaries and joint ventures
  • Risk management
  • Real estate consulting
  • Capital campaigns
  • Financing consulting, including loan negotiations, loan reviews and analysis of loan alternatives
  • Fixed asset financing and lease versus purchase decisions
  • Staff training
  • HR consulting: personnel searches for accounting and financial staff members


Governance + Policies

  • Board development and training; facilitating board retreats 
  • Audit committee development and training
  • Consulting regarding accounting and government-compliance policies and procedures
  • Governance consulting and best practices, including analysis of current practices
  • Policies, including conflict of interest, investment, spending, fundraising, donation, gift and endowments
  • Strategic planning


Philanthropy

  • Donation, gift and endowment policies
  • Fundraising policies and restricted and unrestricted campaigns
  • Charitable giving
  • Private foundations


Tax Reporting

Tax compliance

  • Federal, state and local tax filings, including IRS Form 990 series and income, excise, sales, payroll and personal property
  • Payroll tax returns
  • Tax examinations and tax controversy representation

Tax strategy and planning

  • Strategic tax planning 
  • Obtaining and maintaining not-for-profit status, including IRS applications for exemption 
  • Unrelated business income tax (UBIT) consulting
  • Cost allocations
  • Net operating loss (NOL) consulting


Hosted Online Accounting

  • QuickBooks® accounting systems
  • Peachtree® accounting systems



MEMBERSHIPS + SPONSORSHIPS

Washington Society of CPAs annual Not-for-Profit Conference

Washington State Nonprofit Conference

Washington Nonprofits

Pacific Northwest Association of Independent Schools (PNAIS) and the PNAIS Business Officers Conference



FROM THE eLIBRARY BLOG


Quick-Reference Guide for 2013 and (Revised) 2012 Tax Deductions and Limits

Hiring a Veteran? Expanded Federal Tax Credit Available for Businesses and Not-for-Profit Organizations

Wondering About the New Federal Tax Deductions and Limits for 2012?

Paying Your Employees Sick Leave? Seattle Establishes New Minimum Standards

Occupancy Costs Out of Control? Tips for Negotiating a Commercial Lease

Ready for Newly Mandated 401(k) and 403(b) Fee Disclosures? What Employers Need to Know 

Tax-Exempt Status Revoked? How to Find Your Status and Apply for Reinstatement

Affected by the Repeal of Expanded 1099 Reporting Requirements?

Need Better, Safer Passwords?

Know the Significant Federal Tax Deadlines for 2011?

Leasing?


Managing Your Charity's Endowments Responsibly?


Know the Rules for Managing Your Charity's Charitable Assets?

Thought About the Impact of the Revised IRS Form 990 on Your Not-for-Profit?

Considered the Impact of the Revised Form 990 on Your Not-for-Profit's Recordkeeping Systems?

Need to Update Your Not-for-Profit's Policies in Advance of the Revised IRS Form 990?

Up on the Changes for IRAs, 403(b) Plans and Employer-Sponsored Retirement Plans?

Compensation Conforming to NPO Best Practices?

Are Your Executive Compensation Practices Ready for IRS Scrutiny?

Know the Tax Rules for Charities and Donors?



RESOURCES + TOOLS

2012 Federal Tax Limits and Deductions

2011 Federal Tax Calendar

2011 Federal Tax Limits and Deductions

Record Retention Guidelines for Businesses and Not-for-Profit Organizations

Guide to Washington State Taxes for Nonprofit Organizations


Washington State Tax Exemptions [Washington State Department of Revenue]

Benefits of Audit Committees and Audit Committee Charters for Not-for-Profit Organizations [AICPA]


Lifetime Planning Checklist


Bader Martin, P.S. Certified Public Accountants + Business Advisors