
Posts By: Matt Flores Archive

Variable Consideration Under ASC 606: A Practical Guide for Mid-Size Manufacturers
What Is Variable Consideration in Revenue Recognition? For many manufacturing companies, revenue recognition under ASC 606 appears… Read More

What Keeps Not-for-Profit Boards Awake at Night
Three Risks Every Board Member Should Be Monitoring As we finish our summer work with clients and head into the end of the year, w… Read More

IRS Proposes New Nondiscrimination Standards for Tax-Exempt Private Schools
Key Takeaways for Private Schools and Not-for-Profits The Internal Revenue Service (IRS) has issued proposed regulations that coul… Read More

SBA Introduces QoE Requirement for Larger Acquisition Loans
For many small business acquisitions, U.S. Small Business Administration (SBA) financing has long been one of the most accessible… Read More

What’s Really Driving ERP Change at Community Foundations
Why are you changing systems? When we ask community foundation leaders this question, their answers are often similar: “Our… Read More

Proposed 2026 Federal Legislation Could Increase Reporting Requirements for Tax-Exempt Organizations
In July 2026, members of the U.S. House of Representatives introduced several bills that would impose new reporting obligations, l… Read More

Contribution Revenue Recognition: Key Lessons Learned Since ASU 2018-08
Since the implementation of FASB’s Accounting Standards Update (ASU) No. 2018-08, not-for-profit accountants have seen significant… Read More

Five Washington Tax Issues Senior Living and Skilled Nursing Operators Often Miss
Washington state does not impose an income tax on businesses or organizations. However, it does impose a business and occupation (… Read More

Lease Changes Under ASC 842: When to Remeasure and Reassess
Written by Breanna Fletcher, CPA Not-for-profit organizations often manage a diverse lease portfolio, including facilities, office… Read More

Building Strong and Effective Audit Committees
This article was updated in July 2026 to reflect current governance and audit committee best practices. Not-for-profit orga… Read More
