ACPEN Signature 2023: Not-for-Profit Accounting, Auditing and Tax Update

C. Clinton Davis, CPA, JD Related Seminars and Products

Krage & Janvey, L.L.P.

C. Clinton Davis JR, is with the law firm of Krage & Janvey, LLP in downtown Dallas.  He graduated cum laude from the SMU Dedman School of Law in 1980 and first in his graduating class from Northwestern State University of Louisiana in 1977 with a Bachelor of Science in Accounting.  He was first licensed in Florida as an attorney in 1980 and then in Texas in 1982.  He has been a licensed CPA in Texas since 1980.  He has been Board Certified in Tax Law by the Texas Board of Legal Specialization since 1988.  He has been named as a Super Lawyer, a Top Attorney in Texas by Texas Monthly, one of the Best Lawyers in Dallas by D Magazine and a Top Rated Lawyer by the Dallas Morning News, all in the tax area. 

Clint has in the past been an author and discussion leader for numerous CPE courses for the Texas Society of CPAs. Clint also speaks before various bar associations and accounting conferences. and is a frequent presenter and moderator on the Accountants’ Continuing Professional Education Network.

Clint primarily represents high net worth individuals and closely held businesses with much of his time devoted to real estate tax planning, implementation of S corporation ESOPs, mergers and acquisitions and private foundations.

J. Michael Inzina, CPA, CGFM, CGMA Related Seminars and Products

J. Michael Inzina, CPA, CGFM, CGMA is president and CEO of Audit Litigation Training and Efficiency Consulting, Inc. (ALTEC), a consulting company serving the accounting and auditing community in audit efficiency, training, ethics and litigation support.  In 2020 he retired from public practice after forty-four years, concentrated in governments, financial institutions, public utilities and nonprofit organizations.  Mike holds a BBA in accounting from the University of Louisiana (Monroe), where he graduated summa cum laude in May 1976.  He is a member of the American Institute of CPAs, the Society of Louisiana CPAs, the Association of Government Accountants and the GFOA, and earned the CEA in governmental in 1990.  He was awarded the Certified Government Financial Manager (CGFM) designation in 1996, and the Certified Global Management Accountant (CGMA) designation in 2012.  Mike is a past chapter president and member of the Society of Louisiana CPAs Board of Directors and served two terms as chairman of the Governmental Positive Enforcement Program of the Louisiana State Board of CPAs.  He has served on numerous committees of the Society of Louisiana CPAs, and presently is a member and past chairman of its Ethics committee.                  

Mike has twice served as a member of the AICPA Professional Ethics Executive Committee (1986-1989, and 2000-2003), and served as a member of the AICPA Auditing Standards Board from 1997 to 2000. From 1986 to 1993, he served as a member of AICPA Independence and Behavioral Standards Subcommittee, and was Subgroup Chairman of the Governmental Technical Standards Committee.  During this time he conducted numerous investigations of complaints filed by federal, state and local agencies alleging substandard performance of audits of governmental and nonprofit entities, and represented the Professional Ethics Division at hearings of the Joint Regional Trial Board.

He contributed to the GASB Statement 34 Implementation Guide, AICPA Statement of Position 98-3, the industry audit and accounting guide Audits of State and Local Governmental Units, the AICPA Practice Aid to SAS 99 (fraud) and assisted in revisions to the Louisiana Governmental Audit Guide and in drafting state legislation affecting governmental accounting and auditing requirements. He has served as technical consultant and instructor for the Louisiana Division of Administration (Office of Community Development), and as consultant to the Louisiana Department of Education.  Mike frequently appears as moderator and panelist on the Accountants CPE Network.                             

He has been named thirteen times as an Outstanding Discussion Leader by the American Institute of CPAs and the Louisiana, South Carolina and West Virginia state societies.  He received a Special Recognition Award from the Society of Louisiana CPAs Board of Directors for his contributions to continuing education in 1994, and was awarded the 2001 National Education and Training Award from the Association of Government Accountants.  In 2009, Mike was named national Beta Alpha Psi Business Information Professional of the Year. In 2016, he received the Distinguished Service Award from the Society of Louisiana CPAs.

Jeffrey D. Mechanick, CPA, M.B.A. Related Seminars and Products

Jeffrey D. Mechanick, CPA, is Assistant Director for Nonpublic Entities at the FASB. In that role, he provides strategic and technical oversight of all activities involving not-for-profit (NFP) organizations and private companies, chairs the FASB’s Not-forProfit Advisory Committee, oversees support of the Private Company Council, and participates in some of the FASB’s broader outreach activities. He is also a member of the Technical Advisory Group of the International Financial Reporting for Nonprofit Organizations initiative (#IFR4NPO). Jeff has also been the overall lead staff member for the Blue-Ribbon Panel on Standard Setting for Private Companies and the FASB/IASB Financial Crisis Advisory Group.

Prior to joining the FASB staff in 2006, Jeff spent 20 years working in and with the notfor-profit sector, as the CFO of Planned Parenthood Federation of America, Inc., and before that, as a Senior Manager with KPMG, LLP, in the firm’s New York office. From 1992 to 1994, he served as the National Technical Senior Manager for the firm’s Higher Education, Research, and Other Not-for-Profit Organizations (HERON) practice. He is also a past member of the AICPA’s NFP Expert Panel. Jeff received his MBA from Rutgers University and his AB from the University of Chicago, and he is a member of the AICPA and the New York State Society of CPAs. He is also an adjunct instructor in Columbia University’s MS program in Nonprofit Management.

Patricia Mayer, CPA Related Seminars and Products

Tax Senior Manager

Moss Adams LLP, Albuquerque, NM

Patricia Mayer, CPA, has practiced public accounting since 1984. She provides
tax and related tax planning services with an emphasis on not-for-profit and tribal
organizations as Director of Moss Adams, LLP, Exempt Organizations practice, in San
Diego, CA. Patty works predominately with public charities, private foundations, and
tribal organizations. She is a leader of Moss Adams’ Southern California not-for-profit tax practice and a member of the firm’s Not-for-Profit Tax Committee.

She also has considerable experience in tax compliance and consulting with a focus on
large multi-national organizations and health care providers. She helps clients maintain their tax-exempt status by informing them of changes in the law that may affect their organizations and helping them manage unique situations. 

Lee Klumpp, CPA Related Seminars and Products

Lee Klumpp, CPA, is a National Assurance Technical Partner with BDO Seidman, LLP’s  Assurance Division and BDO’s Institute for Nonprofit Excellence. He is based in BDO’s Bethesda, Maryland office. Prior to joining BDO Seidman, Lee worked in the audit practices of Ernst and Young, LLP and KPMG.

His representative clients included Children’s National Medical Center, Elizabeth Glaser Pediatric AIDS Foundation, American Cancer Society, World Wildlife Fund, National Wildlife Federation and United Way of America. His experience includes: Planning, performing and supervising a wide variety of financial statement and pension plan audits; Analyzing internal controls and policies, and writing accounting policies and procedures manuals; Working with organizations with multiple nonprofit and for-profit entities; Significant expertise in compliance auditing of organizations receiving federal financial funding in accordance with Office of Management and Budget (OMB) A-133, A122 and A-110.; Preparing, reviewing and auditing indirect cost rates proposals; Presenting audit reports and management letters to Boards of Directors and Audit Committees. 

Lee is an accomplished speaker who has presented on numerous occasions on a variety of issues relating to nonprofit organizations through the Greater Washington Society of CPAs, the Virginia State Society of CPAs, American Institute of Certified Public Accounts as well as internally developed programs for continuing professional education programs for the firms that he has worked.