Posted October 18, 2026 by Sherman Hsieh
Split interest agreement accounting under ASC 958-30: entries for gift annuities, remainder and lead trusts, discount rates, state reserves and Form 990. Read More
Posted October 18, 2026 by Sherman Hsieh
Time and effort reporting under 2 CFR 200.430(g): semi-annual certifications, PARs, budget estimates, payroll true-ups and the software that links them. Read More
Posted October 18, 2026 by Sherman Hsieh
Single audit requirements explained: the $1,000,000 threshold, Type A/B major program selection, Compliance Supplement tests, FAC deadlines and records. Read More
Posted October 17, 2026 by Sherman Hsieh
ASU 2018-08 explained: commensurate value test, barrier plus right of return, refundable advance journal entries and how to track grant conditions. Read More
Posted October 17, 2026 by Sherman Hsieh
Grant budget template with personnel, fringe, travel, supplies, contractual and indirect lines, narrative tips, 2 CFR 200 rules and actuals tracking. Read More
Posted October 17, 2026 by Sherman Hsieh
Nonprofit budgeting software compared: program and grant budgets, budget vs actual, board reporting and published prices for Aplos, Budgyt and more. Read More
Posted October 17, 2026 by Sherman Hsieh
One-page nonprofit treasurer report template: cash, budget vs actual, restricted funds, pledges and bills due, with steps for QuickBooks, Aplos, Intacct. Read More
Posted October 17, 2026 by Sherman Hsieh
Nonprofit KPIs scorecard with formulas for reserves, days cash, program ratio, cost per dollar raised and donor retention, mapped to Form 990 lines. Read More
Posted October 17, 2026 by Sherman Hsieh
Nonprofit audit checklist with a copyable PBC list by area: cash, pledges, grants, functional expenses, fixed assets, payroll and Single Audit items. Read More
Posted October 17, 2026 by Sherman Hsieh
Board designated funds explained: how they differ from donor-restricted funds, where they sit on the statement of financial position, and an example. Read More