Nonprofit Organizations

California Association of Nonprofits: We are a proud sponsor of CAN, whose mission is to protect and promote: (1) the influence, accountability, and effectiveness of California nonprofits in a manner that builds their capacity to accomplish their missions and (2) the visibility, idealism, and value of nonprofits in California. CAN is a national nonprofit leader, creating sector-wide responses to the serious challenges facing nonprofit organizations.

SingerLewak understands that each nonprofit business is unique. The key to our success is that we take the time up front to learn about your organization; only then can we design a service delivery approach that answers your specific needs and goals.

By providing quality and cost-effective services in a timely manner, we help nonprofit organizations achieve their goal of accountability. With over thirty staff trained to serve nonprofits, we are able to provide audits with the proper level of experienced personnel to accommodate all deadlines.

At SingerLewak, our focus on Nonprofit Organizations covers 8 primary sectors. Many of these have sub sectors. The primary sectors are: Foundations, Education, Associations, Religious Organizations, Social Services, Healthcare, Arts, and Housing.

1. FOUNDATIONS

EXPERTISE:

          - Auditing/Valuation of alternative investments
          - Grants and Grants Payable
        - Tax provision calculations including deferred excise taxes

2. EDUCATION

Higher Education
EXPERTISE:

- Student Financial Aid
- Revenue and Deferred Revenue
- Bond issues – Tax Exempt
- Endowments

Charter Schools (K-12)
EXPERTISE:

- Multiple entities
- Federal and State Grants including A-133 Audits
- Local Education Agency Audits in CA
- Real estate and leases

Private Schools
EXPERTISE:

- Deferred revenue
- Tuition and special event revenue
- Form 990 applicable to Private schools

3. ASSOCIATIONS

EXPERTISE:

- Membership revenue recognition
- In-kind revenue recognition
- Tax Issues: C-6 and C-3
- Related foundation issues
- Interrelationship between associations and related 501 C-3 entities
- Special event revenues

4. RELIGIOUS ORGANIZATIONS

EXPERTISE:

- Revenue Recognition
- Deferred revenues
- Capital campaigns
- Internal control environment assessment
- Discretionary accounts

5. SOCIAL SERVICES

Children
Elderly
Homeless
Women
Disability
Cultural
AIDS

EXPERTISE:

- Government grants – A-133 audits
- Contributions
- Allocation of functional expenses
- In-kind contribution of goods and services
- Fundraising and capital campaign issues

6. HEALTHCARE

Clinics
Research

EXPERTISE:

- 3rd party reimbursement revenue
- Pharmaceutical donations
- Multiple locations
- Fee for service

- A-133 Federal funds

7. ARTS
Performing Arts
EXPERTISE:

- E-commerce
- Computerized tickets
- Donor database
- Deferred revenue
- Capital campaigns
- Bond offerings
- Endowments: Split interest agreements

Museums
EXPERTISE:

- Bond Financing
- Endowments
- Collection issues
- Controls
- Memberships

Public Television

8. HOUSING

EXPERTISE:

- Investments in limited partnership issues
- Federal funding
- Local Government funding
- Cost allocation