The AICPA Not-for-Profit Section is a community for not-for-profit professionals and their business advisors. Our mission is to deliver information, training, and expert-created tools to professionals that facilitate timely compliance with standards and regulations, promote the excellence of our members as leaders in the nonprofit sector, and serve as a connector for peer-to-peer learning and information sharing.
The Not-for-Profit Section is continuously looking for ways to innovate and improve your membership benefits and resources. If you have suggestions or if you are interested in volunteering with the AICPA to review resources, speak on a webcast, or write articles, please complete this form.
Join the Not-for-Profit section
The AICPA Not-for-Profit Advisory Council was founded in 2015 to launch and support the AICPA's Not-for-Profit Section.
The Council
recommends and creates articles, downloadable tools, and sample policies for inclusion in the AICPA's online Not-For-Profit Resource Library;
contributes to eAlerts to inform members of developments that impact the nonprofit sector; and
participates in webcasts to keep members informed about significant topics and issues.
We appreciate the service and contributions of the following volunteers currently serving on the Council:
Susan E. Budak
Sue Budak, CPA, is a consultant and author who writes extensively within the not-for-profit industry, including the annual update of the AICPA Audit and Accounting Guide Not-for-Profit Entities. As a FASB staff member and consultant, Sue worked on all the not-for-profit standards issued from 1991 through 2009. She also worked with the GASB on its reporting model for public colleges and universities. Sue received the 2008 Daniel D. Robinson Accounting Award, which is presented by NACUBO to an individual who has demonstrated a continuous commitment to the advancement of college and university accounting and financial reporting. She also received the 2019 Ensuring Student Success Award in the Volunteer category for her work with Illinois School District 54. Earlier in her career, Sue served as assistant controller at Northwestern University in Evanston, Illinois and as a senior accountant at Deloitte in Chicago, Illinois. Sue received her M.M. from the Kellogg Graduate School of Management and her B.B.A. from Loyola University Chicago.
Contact Sue Budak at sebudak@interactiveaccess.com.
Jennifer Casacchia
Jennifer Casacchia, CPA, is a director with Sikich LLP’s not-for-profit and higher education practices team at the firm’s headquarters in Naperville, Illinois. She has more than 20 years of experience working extensively with a variety of not-for-profit organizations, including associations, cultural and social service organizations, educational institutions, and others. Jennifer is a member of the Illinois CPA Society and serves as a member of the Illinois CPA Society’s Not-for-Profit Content Advisory Group and Not-for-Profit Organizations Committee. Jennifer holds a bachelor’s degree in accounting from North Central College. She is a licensed CPA in the state of Illinois.
Contact Jennifer Casacchia at jennifer.casacchia@sikich.com.
Alyssa Federico
Alyssa Federico, CPA serves as Senior Vice President for Finance at Foundation For The Carolinas in Charlotte, NC. Her primary responsibilities include serving as the Foundation's financial point of contact for client relationships and other accounting-related issues. She manages the daily activities of the finance team, oversees the internal controls of the Foundation and ensures adequate controls exist. Federico holds a bachelor’s degree in accounting and a masters of professional accountancy in taxation from the University of Utah. She has more than 20 years of experience in auditing and not-for-profit accounting. She spent five years in the field of public accounting. She currently serves as Board Chair for the Finance, Administration and Operations Group (FAOG), a national network of community foundation finance, administrative and investment professionals; as a finance and audit committee member for Second Harvest Food Bank of Metrolina and CharlotteWorks; and as a member of the FASB Not-for-Profit Advisory Council.
Contact Alyssa Federico at afederico@fftc.org.
Tanya Hale
Tanya Hale, CPA, is a director in CLA’s National Assurance Technical Group. She is responsible for contributing to the firm’s nonprofit A&A quality control practices through a variety of responsibilities that include assurance services second reviews, monitoring of the A&A quality system, and acquisition integrations. She has more than 25 years of experience with nonprofit accounting and auditing services, is a current member of the North Carolina Association of Certified Public Accountants, and received her Master of Accountancy degree from East Carolina University.
Contact Tanya Hale at Tanya.Hale@claconnect.com.
Betsy Krisher
Betsy Krisher is Chairman and Director of Nonprofit Services of Maher Duessel, a Pennsylvania firm specializing in service to not-for-profit organizations and governmental entities. A licensed CPA in Pennsylvania for more than 30 years, Krisher has extensive experience with not-for-profit organizations including foundations, environmental and human service agencies, and associations, as well as community development, arts/humanities, religious, and member-based organizations. Ms. Krisher has a B.A. in Economics and Business Administration from the University of Pittsburgh, graduating Summa Cum Laude. Krisher has served on several committees of the AICPA, including past service to the AICPA’s Tax Resource Panel for Exempt Organizations. Krisher is also the President of the Pennsylvania state society (PICPA) for the 2023-2024 year and a member of the AICPA-convened National Pipeline Advisory Group. A Leadership Pittsburgh graduate, Krisher also volunteers her time with Board service for the United Way of Southwestern Pennsylvania. She speaks annually to various organizations on not-for-profit accounting and tax matters.
Contact Betsy Krisher at bkrisher@md-cpas.com.
Dave Moja
Dave Moja is a CPA in Georgia, and Florida. At Moja & Company he works closely with private colleges and seminaries. He is a member of the AICPA's Not-for-Profit Advisory Council and a former member of the IRS' Advisory Committee on Tax Exempt and Governmental Entities (ACT). Dave conducts workshops and delivers products on Form 990, financial statement issues, executive compensation, political issues, and unrelated business activities. He speaks extensively at accounting and tax seminars across the country, including the AICPA’s annual Not-for-Profit Industry Conference and Governmental and Not-for-Profit Training Program; the Florida Association of Chamber Professionals, Christian Leadership Alliance National Conference, National Association of College and University Business Officers annual Tax Forum; and the Florida Institute of CPAs annual not-for-profit conference. Dave earned his bachelor’s degree from Florida State University.
Contact Dave Moja at dave@mojacpa.com.
Carolyn Mollen
Carolyn Mollen, CPA is the Vice President for Finance & Administration and Treasurer at Resources for the Future (RFF). She specializes in not-for-profit accounting and operations issues, with an emphasis on financial reporting, budgeting, and talent management. Prior to joining RFF, Carolyn was the chief financial officer at Independent Sector. She previously served as a manager with CliftonLarsonAllen LLP in their outsourcing department where she gained broad experience with many nonprofit organizations. Carolyn is a member of the FASB Not-for-Profit Advisory Committee. She also is a member of the board of directors at the Greater Washington Society of CPAs, where she chairs the Nonprofit Financial Accountability Task Force and previously served as chair of both the Not-for-Profit Section and the Not-for-Profit Symposium. In addition to her professional memberships, Carolyn serves as president for Travelling Players Ensemble, a nonprofit theater camp. She earned her Bachelor of Arts at the College of William and Mary, a certificate in accounting from the University of Virginia, and a Master of Public Administration from George Mason University. She is a licensed CPA in the Commonwealth of Virginia.
Contact Carolyn Mollen at mollen@rff.org.
Cheryl R. Olson
Cheryl R. Olson, CPA, CGMA is the Director, Solutions Strategist for Clark Nuber, PS, which is based in Bellevue, WA. As a remote worker from Portland, OR, she provides operational, financial, technology, and governance advisory services. Prior to joining Clark Nuber, she was Director, Council Financial Consulting at the Girl Scouts of the United States of America. For more than twenty years, she has dedicated her career to the not-for-profit sector in a variety of roles, serving as volunteer, consultant, assistant executive director, finance director, auditor and tax accountant. Cheryl holds licenses in Oregon and Washington. She frequently shares her knowledge nationally as an advisor, writer, and presenter. Additionally, she is a member of the Oregon Society of CPAs Not-for-Profit Committee and previously served as both Committee and Conference Chair. Cheryl serves as a member of the Finance Committee for the Girl Scouts of Oregon and Southwest Washington. She graduated from the University of the Pacific with a bachelor’s degree in business and public administration, with a concentration in accounting, and is Past President of the Alumni Club, Portland, OR Chapter.
Contact Cheryl Olson at colson@clarknuber.com.
Ksenia Popke
Ksenia Popke, CPA, JD, is an audit partner in Eide Bailly LLP's not-for-profit organizations practice, and a member of the firm's Not-for-Profit Technical Issues Committee. Ksenia serves a broad array of not-for-profit entities, including public and private foundations, educational, cultural and performing arts, health and human services, scientific and research, and federally funded not-for-profit organizations. She is a current member of the FASB Not-for-profit Advisory Council (NAC). She received her Master of Accountancy degree from the University of Denver, and her Juris Doctor from the Ural State Law Academy.
Contact Ksenia Popke at KPopke@eidebailly.com.
Paul Preziotti
Paul Preziotti, CPA, is a partner in the multi-office CPA firm, Johnson Lambert LLP. He is responsible for providing audit and consulting services to not-for-profit entities and employee benefit plans. He has significant experience serving as an advisor for organizations on a variety of issues including risk assessment, governance, compliance, and internal control considerations. Paul received his Bachelor of Science in Accounting and Bachelor of Science in International Business degrees from the University of Maryland, and he joined Johnson Lambert after graduating. He is a frequent speaker on audit and accounting topics at various industry conferences and seminars. He is an alumnus of the AICPA Leadership Academy , an honor for which less than 40 people are recognized nationally each year. He received the Greater Washington Society of CPA’s (GWSCPA) 2018 Outstanding Member in Public Practice Award for his contributions to the growth and enhancement of the accounting profession. Furthermore, he is a current member of the AICPA’s Not-for-Profit Advisory Council and a past chair for the GWSCPA’s Nonprofit Finance & Accounting Symposium. Additionally, Paul serves as the Treasurer for St. John's Community Services, as the Secretary for the GWSCPA, a Finance Committee member for United Way of San Diego County, and a member of the governance structure for the Radiation Effects Research Foundation.
Contact Paul Preziotti at ppreziotti@johnsonlambert.com.
Daniel Romano
Dan is a partner and leads Grant Thornton's Not-for-Profit Tax practice which serves tax-exempt organizations including colleges & universities, hospitals, private foundations, cultural institutions & trade associations throughout the country. For nearly 30 years Dan has provided tax consulting and compliance services to tax-exempt organizations on such matters as unrelated business income, joint venture structuring, employment taxes, private benefit issues and other compliance needs. For clients, Dan has facilitated tax minimization, contract review and structuring, operational, governance and procedural reviews as it relates to tax matters. Dan has worked with numerous charities, universities, foundations, and other not-for-profit organizations across the country, including some of the most prominent institutions within their fields. Dan is a board member and treasurer of Oceanic Global Foundation and a board member of Mission Magazine and the Italian American Sport Foundation. Dan graduated from Baruch College with a BBA degree in Accounting.
Contact Daniel Romano at Daniel.Romano@us.gt.com.
Brian Slusarz
Brian Slusarz, Senior Director of Accounting and Reporting, oversees various aspects of finance, accounting, procurement, and digital transformation for World Vision, a global Christian humanitarian organization. Brian is a CPA with over 15 years of progressive experience in finance, accounting, procurement, and grants management in the non-profit and public accounting sectors. Brian received his bachelor’s degree in Finance, Accounting & International Business from Indiana University and has a master’s degree in International Affairs from the Johns Hopkins School of Advanced International Studies.
Contact Brian Slusarz at bslusarz@worldvision.org.
Pete Ugo
Pete Ugo is an audit partner at Crowe LLP and has over 25 years of experience. He leads Crowe's national not-for-profit and higher education audit practice and is actively involved as a presenter at various national and state conferences related to the not-for-profit industry. He currently serves as Chair of the AICPA Not-for-Profit Expert Panel.
Contact Pete Ugo at pete.ugo@crowe.com.
Amy West
Amy West is the Executive Vice President and Chief Financial Officer of AHRC New York City (“AHRC NYC”). AHRC NYC is an organization that provides critical services to people who are neurodiverse. Amy has direct responsibility for AHRC NYC's operating budget of over $350 million and manages a staff of ninety. Prior to joining AHRC NYC, Amy served for eight years as the Director of Finance of the Solomon R. Guggenheim Foundation. She also held the position of Vice President of Finance and Budget at the United States Fund for UNICEF and worked as an auditor for Ernst & Young LLP specializing in the healthcare and not-for-profit industries. Amy began her career as the Coordinator of Fiscal Operations for the New York Public Library. She graduated Summa Cum Laude from Hunter College with a Bachelor of Science Degree in Accounting. Amy is the Chair of the AICPA Not-For-Profit Industry Conference and Chair of the New York State Society of CPAs Nonprofit Committee.
Contact Amy West at Amy.West@ahrcnyc.org.
Brian Yacker (Chair)
Brian Yacker, CPA/JD has nearly 30 years of tax, legal and accounting experience in serving nonprofits. Currently, he is a Nonprofit Tax Partner at Baker Tilly. His areas of expertise include public support test calculations and planning; preparation of reasonable compensation studies; governance best practices consultation; recommendations regarding effective bylaws; conducting of nonprofit governance check-ups; compliance with the §501(h) lobbying safe harbor; proper functional expense allocations; helping nonprofits through IRS and state Attorney General audits; maximizing charity watchdog ratings; preparation of federal and state tax exemption applications; conducting of unrelated business income revenue stream studies; and the proper internal and external reporting of special event fundraisers. Brian is actively involved in the Internal Revenue Service Advisory Council, AAA-CPA, the TE/GE EO Council, the AICPA EO Tax Technical Resource Panel, the AICPA Not-for-Profit Advisory Council, and the ABA Exempt Organizations Committee. Brian teaches nonprofit accounting as an adjunct professor at the University of California, Irvine. Brian earned his bachelor's degree in finance and marketing from the University of Virginia and his juris doctor from the Indiana University School of Law (Bloomington). His personal interests include hiking, camping, sports memorabilia collecting, playing fantasy sports, Asian cooking, and spending time with his wife, two daughters, son, and two dogs.
Contact Brian Yacker at brian.yacker@bakertilly.com.
We also appreciate those who have previously served on the Not-for-Profit Advisory Council:
Jennifer Brenner - 2015-2018
Cathy Clarke - 2015-2021
Karen Craig – 2015-2019
Julie Floch – 2015-2016
Michael L. Forster - 2018-2019
Jennifer Hoffman- 2018-2022
Frank Jakosz – 2015-2018
G. Bliss Jones – 2015-2019
Steve Kattell – 2015-2018
Tim McCutcheon – 2015-2019
Jeff Schragg – 2015-2018
Chris Stanz – 2022-2023