Attendees may choose one session from each time slot. Register online or print a registration form.

Keynote

Speaker: MayKao Hang, President and CEO, Amherst H. Wilder Foundation
CPE: 1 hr. specialized knowledge and applications

We’ll begin with a keynote from MayKao Hang, president and CEO of the Amherst H. Wilder Foundation, a St. Paul, Minnesota-based nonprofit health and human services organization. Hang oversees strategic planning and financial management to an institution with more than 40 direct service programs and a $52 million annual budget. In a changing nonprofit environment, she fosters responsiveness, innovation, and effectiveness throughout the Wilder Foundation.

10:20 – 11:10 a.m. — Concurrent sessions 1

Charitable Solicitations Across State Lines

Speaker: J. Patrick Plunkett of Moore, Costello & Hart, P.L.L.P.
CPE: 1 hr. business law

Charitable organizations generally know about its state’s registration and reporting requirements affecting charitable solicitation and trusts. But what happens when that organization solicits contributions from people living in other states? Soliciting donations beyond the borders of an entity’s state of incorporation is a necessary and prudent step for most nonprofit organizations seeking to expand their donor base. Conducting fundraising in other states, however, may trigger registration and reporting responsibilities with states’ attorneys general or secretaries of state. At the end of this session, you will have a better understanding of the legal requirements that are applicable when a charitable organization headquartered in one state seeks to solicit contributions from persons or organizations located in a different state.

Facility Financing Options and Capital Markets Update

Speakers: Alan Polsky and Kurt Apfelbacher of Dougherty & Company LLC
CPE: 1 hr. finance

Over the last several years, health care and nonprofit borrowers have been faced with unprecedented challenges in accessing the capital markets for campus improvement and expansion projects. This session will outline the most viable financing options for borrowers and assess the evolving state of the capital markets. Prospective borrowers will learn what financial options may be open to them and where to look when planning their construction projects.

Employee Benefit Plan Update

Speakers: Doug Bertossi and Stacy Meyer of CliftonLarsonAllen
CPE: 1 hr. accounting

The employee benefit plan landscape continues to evolve. From fee disclosure rules, to the recently published ERISA advisory council issue statements, to health care reform, the challenge of staying abreast of employee benefit plan issues can be daunting. This session will touch on new regulations, trends, techniques, and the general environment in providing qualified employee benefits that may impact your organization.

Preventing Fraud Using Information Technology Controls

Speaker: Randy Romes of CliftonLarsonAllen
CPE: 1 hr. auditing

In this session we will examine case studies of actual fraud and hacking events, and describe the incident response process that brought the situation to light, and the controls used to mitigate these risks. At the end of this session you will be able to recognize and understand current risks and trends in fraud, and define and describe key controls to prevent, monitor, and mitigate risks.

11:30 a.m. – 12:20 p.m. — Concurrent sessions 2

IRS Tax Update for Exempt Organizations

Speaker: Karen Gries of CliftonLarsonAllen
CPE: 1 hr. taxes

Now more than ever, tax compliance for nonprofit organizations is not limited to annual returns or forms filed with the IRS. Payroll tax, fringe benefits, unrelated business income, tax credits, etc., are an integral part of the overall picture. This session will provide a framework of approaching tax corporate compliance in today’s environment, along with an update of key changes within the Form 990.

Organizational Ethics and Accountability

Speaker: David Little and Christine Olsen of CliftonLarsonAllen
CPE: 1 hr. behavioral ethics

As leaders of your respective organizations, it is not enough that you personally embrace ethical behavior and act ethically. You are responsible for the organizations you serve and assuring that it as a whole acts responsibly. We will discuss and offer practical suggestions to make ethics integral to your organization. You will leave this session able to identify ethics as a core business strategy.

Health Reform Update

Speaker: Nicole Fallon of CliftonLarsonAllen
CPE: 1 hr. specialized knowledge and applications

Health reform is an ever-changing subject these days. This session will update you on the latest U.S. Supreme Court action and inform you about demonstrations, pilots, and implementations. You will also learn about the employer impact developments that must be implemented by 2014. 

Estate Planning Primer for Nonprofits

Speaker: Sue Clark of CliftonLarsonAllen
CPE: 1 hr. taxes

Estate planning can be a difficult subject to broach with a potential donor. Even more difficult is know how to deal with the implications of donations received. Sue Clark works with many donors on estate taxation and estate planning, and will give you the perspective of donation from the planning side. You will also get insider tips on what our planners are telling your potential donors.

Implementing Lean for Nonprofits

Speaker: Chad Royer of CliftonLarsonAllen
CPE: 1 hr. management advisory services

The economic climate has been a catalyst for organizations to evaluate the costs and effectiveness of their operational processes. While the principles of lean evolved in manufacturing at companies like Toyota, they are just as applicable in the nonprofit sector. In this session you will learn what lean is and how to apply it, the “seven deadly wastes” that exist in all organizations, and Kaizen — a powerful lean tool that nonprofits can use to improve processes.

1:20 – 2:10 p.m. — Concurrent sessions 3

Unrelated Business Income Tax Update

Speakers: Xiaoyan Luo and Kurt Bennion of CliftonLarsonAllen
CPE: 1 hr. taxes

Non-reporting of unrelated business activities and net losses on unrelated business activities are two priority areas for the IRS’ Exempt Organizations division during fiscal year 2012. This session will provide an overview of the issues related to unrelated business income tax (UBIT), including a definition of important terms, exceptions to UBIT, payment, and how to protect an organization’s tax-exempt status. 

The Future: Value-Based Payment

Speaker: Nicole Fallon of CliftonLarsonAllen
CPE: 1 hr. management advisory services

Health care providers need to respond strategically now that health care purchasers and payers are adopting “pay for performance” arrangements. These arrangements are already maturing into value-based payment (VBP) models that provide incentives to redesign the delivery and payment of health care services. This session will cover the concept of VBP and explore the various models involved, including real-world examples.

Investment and Economic Outlook

Speaker: Ralph Ivory of Vanguard
CPE: 1 hr. economics

Is there light at the end of the economic tunnel? Decide for yourself: in this session, you will gain insight into the United States monetary policy, along with an outlook for stocks and bonds. You will leave with an understanding of the current state of U.S. business spending and consumer debt, and learn about the ongoing monetary crisis in Europe and the current deficit here in the United States.

Single Audit Updates and Best Practices

Speakers: Chris Stanz and Kirsten Schmidt of CliftonLarsonAllen
CPE: 1 hr. auditing — governmental

Requirements affecting federal grants are constantly changing. With the government’s focus on transparency and accountability, it is important that you understand the requirements that affect you. In this session, we will update you on the latest changes in the single audit area, and discuss best practices in internal controls and compliance monitoring to help you avoid findings in a single audit.

Straight Talk About Standards

Speaker: Jenna Salinas and Lynnea Atlas-Ingebretson of Charities Review Council
CPE: 1 hr. specialized knowledge and applications

For two years we’ve been operating with revised standards, and now we want to hear from you. The Charities Review Council revised its accountability standards in 2009 for the first time in 12 years. The council engaged nonprofits and donors in an intensive year-long revision process to reflect the changes and progress in the nonprofit sector and in society. While engaged in the revision process, the council committed to creating a set of standards that reflected the reasonable expectations of nonprofit donors, and suggested the standards undergo more frequent scrutiny to ensure they remain relevant to both nonprofits and donors. After two years of operating with the revised standards (using them as the foundation for our Accountability Wizard review, a tool for nonprofit organizations to determine if they meet all standards), the council is eager to receive feedback from individuals in the nonprofit sector about the current standards, and whether they need any changes or additions.

2:30 – 3:20 p.m. — Concurrent sessions 4

Contractors vs. Employees: Worker Classifications Explained

Speaker: Karen Gries of CliftonLarsonAllen
CPE: 1 hr. taxes

Worker misclassification continues to be an important issue for employers. Federal and state governments estimate there is billions of dollars in payroll taxes lost due to improperly classifying individuals as contractors. In this session, we will provide the guidance and practical advice concerning worker classification.

A Disciplined Approach to Strategic Capital Planning

Speaker: Dave Schuh of CliftonLarsonAllen
CPE: 1 hr. management advisory services

The session will focus on understanding the components of a strategic capital planning model. We’ll use interactive financial modeling tools to simulate a “real world” capital planning application. We will also describe how to evaluate capital planning risks, including examining how changing assumptions will impact results. This session will provide you with the framework for a practical approach, and steps to developing your own real world capital planning model. 

Health Care Reform — The Impact of Game Changing Dynamics

Speaker: Rob Schile of CliftonLarsonAllen
CPE: 1 hr. specialized knowledge and applications

Health care reform is a game changer and will require providers to learn a new playbook in order to be successful in the future. Over the long-term, care delivery will transition to lower cost settings, quality will improve, and the business of health care will change. Changes including advances in science and technology, the regulatory environment, and new innovators, will ultimately drive this transition. This session will explore the short-term challenges providers must conquer in order to successfully transition to the longer-term vision of health care delivery, as well as what is in store over the long term.

Efficient and Effective Month End Procedures

Speaker: Kelly Kienholz of CliftonLarsonAllen
CPE: 1 hr. accounting

For many accountants, the month end is an intense and painful task. In addition to the normal day-to-day tasks, you have to book additional entries, reconcile accounts, prepare financial statements, and analyze data. We will show you tools to make the month end efficient, effective, timely, and not overwhelming. These tools will also improve your year-end accounting and audit process, and help minimize your stress level.

The Insider Threat

Speaker: Christopher Golomb of the FBI
CPE: 1 hr. specialized knowledge and applications

The insider threat is perhaps the most dangerous threat any government, private, or nonprofit organization may face. An organization’s employees not only have access to the most sensitive and critical information, but the means and motivations to acquire and steal it. Most organizations focus their time and energies on protecting themselves from outsiders, but the betrayal of the trusted insider is often more difficult to detect. An insider can compromise operations, cost money, and impact lives. In order to counter this threat, an organization’s best offense is a diligent and highly-trained workforce, capable of knowing what is contrary to acceptable policies and practices, and is empowered and willing to report incidents to authorities.

3:40 – 4:30 p.m. — Concurrent sessions 5

How Section 501(r) Requirements Can Strengthen Nonprofit Hospitals

Speaker: Kurt Bennion of CliftonLarsonAllen
CPE: 1 hr. taxes

The Patient Protection and Affordable Care Act of 2010 (PPACA) marks the beginning of a new era in government reporting for nonprofit hospitals. The consequences of not fulfilling the requirements under IRC Section 501(r) can be serious, including the loss of federal tax-exempt status. This session will give you an overview of the new requirements for hospitals, and provide tips on how to use this opportunity to strengthen your relationship with the community you serve.

What’s Up Doc? Or, the Accounting Standards Are a Changin’

Speakers: Cathy Clarke and Terry Fraser of CliftonLarsonAllen
CPE: 1 hr. accounting

This session will cover the top 10 standards, changes, and proposals that will impact your nonprofit financial statements.  Cathy Clarke will provide insights into the thoughts and issues arising from the drafting of the new audit and accounting guide. Terry Fraser will update you on activities at the Financial Accounting Standards Board (FASB) and issues on the horizon. Don’t miss this interactive and light-hearted review of the financial accounting standards.

Helping Your Board Manage its Annual “To Do” Lists

Speakers: Sarah Curfman and Greg Hart of CliftonLarsonAllen
CPE: 1 hr. business management and organization

Some boards think they meet too often, and some not enough, for the amount of work there is to do. Are they making the job too big or too small? In this age of increased compliance and decreased volunteer time, we can’t afford to do either. In this session, we will review the annual “musts” of compliance, the “shoulds” of strategy, and structural ideas for balancing the two. 

CPE Information
Prerequisites:	Prior experience in nonprofit or health care management
Program level:	Update
Delivery method:	Group — live
CPE:	6 hours of CPE available

CliftonLarsonAllen is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website: www.learningmarket.org. Contact Beth Spencer at elizabeth.spencer@cliftonlarsonallen.com for more information on CliftonLarsonAllen's CPE sponsor policies.