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Nonprofit Accounting & Financial Reporting


(Check-In 8:00am CST)

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Nebraska Society of CPAs

7435 O St Ste 100
Lincoln, NE 68510

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8.00 Credits

Member Price $315.00

Non-Member Price $375.00


  • Helpful cross references between original FASB Statements and the FASB Codification (ASC)
  • Definitions of NPO's and Voluntary Health & Welfare Orgs.
  • NPO transaction types ? NPO financial statement requirements
  • Highlights of the AICPA NPO A&A Guide ? Critical provisions regarding contributions, including gifts-in-kind
  • Recent ASC additions to the disclosure requirements for contributed services
  • Functional expense reporting ? Transfers of assets to NPO's
  • Accounting for activity of related foundations
  • Consolidations
  • Split-interest agreements
  • Avoiding common NPO F/S problems
  • Accounting and disclosures for endowments including UPMIFA
  • Addresses the recently issued significant changes to NPO financial statements - ASU 2016-14. Also, includes example actual F/S.
  • Covers recently issued ASU 2018-08 on Revenue Recognition for Contributions by NPOs, ASU 2019-03 on Collections, and ASU 2020-07 on Contributed Nonfinancial Assets


Basic knowledge of NPO accounting and financial reporting

Designed For

Nonprofit finance officials and CPA’s who perform accounting and auditing services for NPO’s. Note: Attendees are encouraged to bring to the seminar relevant NPO F/S for their own reference during our discussion of key reporting requirements.


To reinforce critical accounting and financial reporting principles for NPO’s and update participants on recent developments applicable to NPO’s and their auditors


  • This event is paperless.
  • All materials will be available to download in advance and participants will receive an email two days prior to the course date. Materials will also be posted in the "My CPE" section of the NESCPA website.
  • Parking and lunch are provided on-site.


Leader Bios

Paul Koehler, Paul H. Koehler, CPA

Endowment benefits business department | Seward ...

Paul H. Koehler, CPA, of Lincoln is a Government/Nonprofit Services Specialist,
providing auditing, training and consulting services to governmental and
nonprofit organizations and professionals nationwide. He is a member of
the AICPA, the Nebraska Society of CPAs and is a past president of the
Lincoln Chapter of the Association of Government Accountants. Koehler is
the Nebraska Society's representative to the Mid-America Intergovernmental
Audit Forum, and is a current member and past chairman of the
Nebraska Society's State and Local Governmental Accounting and Auditing
and Not-For-Profit Committees. A frequent speaker on not-for-profit
and governmental topics throughout the country, he has been honored by
the AICPA, many other state societies and the Nebraska Society for his outstanding skills as a
discussion leader.

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Non-Member Price $375.00

Member Price $315.00