Fallback Image

Form 990 Archive

Fallback Image

Tracking the IRC Section 4960 “Covered Employee” Expansion: What Notice 2026-36 Tells Us and What’s Still Coming

Introduction The IRS has signaled how it will interpret the One Big Beautiful Bill Act’s (OBBBA) expansion of the executive compen… Read More

Fallback Image

Beyond the 80/20 Ratio: A Smarter Approach to Measuring NFP Efficiency

Written by Robin Harmon For decades, the 80/20 program expense ratio has been regarded as the gold standard for evaluating the fin… Read More

Fallback Image

Form 990 vs. Audited Financial Statements in Financial Oversight

Written by Amy Hernandez, CPA, and Danielle Wright, CPA, MST Board members of not-for-profit organizations play a crucial role in… Read More