Our Articles

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 Nonprofits The Internal Revenue Service (IRS) has issued proposed regulations that could sig… Read More

Annual B&O Tax Apportionment Reconciliation Due October 31 for Washington State
This article has been updated for the 2025 tax year. For business and occupation (“B&O”) tax purposes, taxpayers earning appo… 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

Understanding Washington’s Millionaires’ Tax: What Business Owners and High Income Taxpayers Should Know About Senate Bill 6346
After extensive legislative debate, Washington enacted Engrossed Substitute Senate Bill 6346 (SB 6346), Chapter 238, Laws of 2026,… 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

Best-of-Breed or All-in-One? What Every Community Foundation Eventually Asks
Every community foundation prospect we have worked with lands on the same question eventually: Should I buy one system that does e… 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
