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Supporting Your Faith with Fiscal Accountability

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I have been the treasurer for my church for the better part of 10 years. It is an important job but one that requires a certain amount of specialized knowledge to do it properly which makes it very difficult to ever move out of the position. Having a firm like OSA&C to step in and do the detailed work allows our church finance committee to focus on making the decisions that are best for the church and not be concerned with the details of the books. What a relief!

William S. Hart, CFP, MBA
Retirement Strategies, Inc.

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Put an advisory board to work on your nonprofit’s challenges

A community health center desperately needed to upgrade its computer network. Unfortunately, the not-for-profit had little IT expertise on staff or on its board of directors. That’s when it decided to form an advisory committee made up of people who could analyze the situation and help guide IT decision-making. This included a retired technology company executive, a cybersecurity specialist and a longtime volunteer who, in her paid job, managed technology purchasing for a hospital network.

This is only one example of an advisory board. These boards can function to guide specific projects or supplement existing expertise. At the same time, they can provide roles for major donors who may not be right for your regular board.

Asking questions

Does your nonprofit need an advisory board? Look at your general board members’ demographics and collective profile. Does your board lack representation from certain groups — particularly relative to the communities your organization serves? One thing advisory boards can do is offer opportunities to diversify leadership.

Also consider the skills current board members bring — or don’t bring — to the table. Do you have enough financial expertise on your board? Does the group have adequate fundraising or grant writing experience? What about public relations skills? An advisory board can help fill in critical knowledge gaps.

Adding advisory board members can also open the door to funding opportunities. If, for example, your nonprofit is considering expanding its geographic presence, it may make sense to find an advisory board member from outside your current area. That person might be connected with business leaders and be able to introduce board members to appropriate people in the community.

Selecting advisors

The advisory role is a great way to get people involved who can’t necessarily make the time commitment that a regular board position would require. It also might appeal to recently retired individuals or stay-at-home parents wanting to get involved with a nonprofit on a limited basis. And it can be an ideal way to “test out” potential board members. If a spot opens on your current board and some of your advisory board members are interested in making a bigger commitment, you’ll have a ready pool of informed individuals from which to choose.

Just make sure that advisory board recruits understand their role. They aren’t involved in your organization’s governance and can’t introduce motions or vote on them. But they can propose ideas, make recommendations and influence voting board members. Often, advisory board members organize campaigns and manage short-term projects.

When to disband

Advisory boards usually are disbanded after a project — such as the computer system upgrade for the fictitious advisory board mentioned previously — has been successfully completed. You may also want to consider eliminating an advisory board if it doesn’t seem to be meeting its objectives or requires more staff support than you can provide.

For more information on governance and financial issues, you can reach out to Online Stewardship or our parent company, Patrick & Raines. Get in touch by calling (904) 396-5400 or emailing Lynn@onlinestewardship.com or office@CPAsite.com.

© 2022


Before your nonprofit celebrates that new grant …

Most not-for-profits can’t afford to turn down offers of financial support. At the same time, you shouldn’t blindly accept government or foundation grants simply because they’re offered. Some grants may come with excessive administrative burdens, cost inefficiencies and lost opportunities. Here’s how to evaluate them.

Administrative and other burdens

Smaller or newer nonprofits are at particular risk of unexpected consequences when they accept grants. But larger and growing organizations also need to be careful. As organizations expand, they usually enjoy more opportunities to widen the scope of their programming. This can open the door to more grants, including some that are outside the organization’s expertise and experience.

Even small grants can bring sizable administrative burdens — for example, potential reporting requirements. You might not have staff with the requisite experience, or you may lack the processes and controls to collect the necessary data.

Grants that go outside your organization’s original mission can pose problems, too. For example, they might cause you to face IRS scrutiny regarding your exempt status.

Costs vs. benefits

As for costs, your nonprofit might incur expenses to complete a program that may not be allowable or reimbursable under the grant. As part of your initial grant research, be sure to calculate all possible costs against the original grant amount to determine its ultimate benefit to your organization.

Then if you decide to go ahead with the grant, analyze any lost opportunity considerations. For unreimbursed costs associated with new grants, consider how else your organization could spend that money. Also think about how the grant affects staffing. Do you have staff resources in place or will you need to hire additional staff? Could you get more mission-related bang for your buck if you spent funds on an existing program as opposed to a new program?

Quantifying the benefit of a new grant or program can be equally (or more) challenging than identifying its costs. Assess each program to determine its impact on your organization’s mission. This will allow you to answer critical questions when evaluating a potential grant.

Over the long term

If your organization has lost grants during the COVID-19 pandemic, you’re probably tempted to welcome any new funds with open arms. However, it pays over the long term to scrutinize grants before you accept them. Contact us if your nonprofit is trying to grow revenue and needs fresh ideas. You can reach out to Online Stewardship or our parent company, Patrick & Raines CPAs. Get in touch by calling (904) 396-5400 or emailing Lynn@onlinestewardship.com or office@CPAsite.com.

© 2023


Accounting policies and procedures are essential for nonprofits, too

Financial reporting isn’t all about profits. Not-for-profit entities can also benefit from implementing formal accounting processes. From preparing budgets and monitoring financial results to paying invoices and handling payroll tax, there’s a lot that falls under the accounting umbrella. Are these tasks, and others, being managed as efficiently at your organization as they could be?

Start with invoicing

A good first step toward accounting function improvement is creating policies and procedures for the monthly cutoff of recording vendor invoices and expenses. For instance, you could require all invoices to be submitted to the accounting department within one week after the end of each month. Too many adjustments — or waiting for employees or departments to weigh in — can waste time and delay the completion of your financial statements.

Another tip about invoices: It’s generally best not to enter only one invoice or cut only one check at a time. Set aside a block of time to do the job when you have multiple items to process.

You also may be able to save time at the end of the year by reconciling your balance sheet accounts each month. It’s a lot easier to correct errors when you catch them early. Also, reconcile accounts payable and accounts receivable subsidiary ledgers to your statements of financial position.

Think through data collection

Designing a coding cover sheet or stamp is another way to boost efficiency. An accounting clerk or bookkeeper needs a variety of information to enter vendor bills and donor gifts into your accounting system. You can speed up the process by collecting all the information on the invoice or donor check copy using a stamp. Route invoices for approval in a folder that lists your not-for-profit’s general ledger account numbers so that the employee entering data doesn’t have to look them up each time.

The cover sheet or stamp also should provide a place for the appropriate person to approve the invoice for payment. Use multiple-choice boxes to indicate which cost centers the amounts should be allocated to. Documentation of the invoice’s payment should also be recorded for reference. And your development staff should provide the details for any donor gifts prior to your staff recording them in the accounting system.

Optimize accounting software

Many organizations underuse the accounting software package they’ve purchased because they haven’t invested enough time to learn its full functionality. If needed, hire a trainer to review the software’s basic functions with staff and teach time-saving tricks and shortcuts.

Standardize the financial reports coming from your accounting software to meet your needs with no modification. This not only will reduce input errors but also will provide helpful financial information at any point, not just at month’s end.

Consider performing standard journal entries and payroll allocations automatically within your accounting software. Many systems have the ability to automate, for example, payroll allocations to various programs or vacation accrual reports. But review any estimates against actual figures periodically, and always adjust to the actual amount before closing your books at year end.

Ongoing review

Accounting processes can become inefficient over time if they aren’t monitored. Look for labor-intensive steps that could be automated or steps that don’t add value and could be eliminated. Also make sure that the individual or group that’s responsible for the organization’s financial oversight (for example, your CFO, treasurer or finance committee) promptly reviews monthly bank statements and financial statements for obvious errors or unexpected amounts. Contact Online Stewardship, or our parent company Patrick & Raines, for more tips on how to improve the accounting function at your nonprofit. You can reach out by calling (904) 396-5400 or emailing Lynn@onlinestewardship.com or office@CPAsite.com.

© 2022


Protecting your nonprofit from data breaches

By now, all organizations — for-profit and not-for-profit — know about the risk of cyberattacks. Why then, would any nonprofit fail to secure its network and digital assets? One reason is cost. Cybersecurity can be expensive. Yet according to IBM’s “2022 Cost of a Data Breach Report,” a data breach in the United States leads to an average $9.44 million loss. Obviously, the average is skewed by cyberattacks on large companies. But it’s possible for nonprofits to lose more than they can afford.

Phishing evolves

Most attacks are made via phishing schemes, where cybercriminals use email to dupe victims into providing personal information, including login credentials. Phishing emails generally include links or attachments that, when clicked, infect computers with malware that enables fraudsters to access your systems.

Increasingly, cybercriminals are using phishing emails to perpetrate ransomware attacks. They gain control of an organization’s network and data and lock legitimate users out. They then hold the data hostage until the victim organization pays a ransom. The criminals might leak some confidential information to the public or on the “dark web” to show they’re serious and to encourage quick payment. Ransomware perpetrators usually release the data after they receive a ransom — but not always.

Acting proactively

Criminals have hacked everything from government agencies to hospitals to large charities, so it’s critical that all nonprofits act defensively and provide training to staffers. Training should cover various phishing schemes and include testing so employees can see how easy it is to fall for scams. Other ways to contain potential cyberthreats are:

Look for emails flying red flags. Everyone in your organization should look out for suspicious emails, including messages with a sense of urgency, such as a subject line that says, “Respond ASAP.” Phishing subject lines might also include references to upcoming meeting agendas, payroll questions and password verifications. They may appear to come from HR, tech support or your executive director.

Phishing messages frequently are peppered with bad grammar and misspelled words. They may use numbers and special characters that look like letters to dodge anti-phishing software and include URLs that are close, but not identical, to the addresses of legitimate sites.

Use password managers. Your organization should consider using password managers. A surprising number of employees still use easily hacked passwords such as 1234 and PASSWORD. Password managers generate complex passwords and store them for users. At the very least, require employees to come up with difficult passwords and change them frequently. For greater security, implement two-factor authentication. This requires users to log in normally and then confirm their identity via text or phone.

Stay current. Implement hardware and software updates on a timely basis and stop using programs that are no longer updated and supported by their makers.

No excuse

There are plenty of affordable (if not free) cybersecurity tools available to nonprofits. So there’s no excuse for you to simply hope your organization won’t be hacked. Contact us, Online Stewardship, or our parent company Patrick & Raines, for more information about protecting your assets. You can reach out by calling (904) 396-5400 or emailing Lynn@onlinestewardship.com or office@CPAsite.com.

© 2022


2023 Professional Development Series


If you’re looking for an affordable training for your Not-for-Profit, this is a great opportunity.  This 2023 series that they are offering, is designed to strengthen your skill set and move your organization’s mission forward.

Professional Development Series 2023 – Nonprofit Center of Northeast Florida https://bit.ly/3uh3in7 

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Operating reserves can help cushion financial blows





First the COVID-19 pandemic wreaked havoc on not-for-profit finances and operations. Now, many organizations are worried about how high inflation and a possible recession might interfere with their plans. To help prevent service disruptions and other negative outcomes, focus on building up operating reserves. Even if you can afford to divert only a small amount to reserves right now, should your organization need it, you’ll be grateful for the cushion.

A policy to help weather storms

Strong reserves can help nonprofits survive unexpected financial blows (or, in better times, take advantage of sudden opportunities). Review the short- and long-term risks your organization faces. For example, is it heavily reliant on a handful of funding sources that, if cut off or reduced, would jeopardize its future?

If your organization doesn’t already have a formal written reserves policy, develop one now. And, if it does, review the policy to see how it holds up in light of the past three tumultuous years.

Among other things, your policy should set the target amount to hold in a separate fund. Although no universal benchmark applies, most organizations should set aside six months of operating expenses. Your leadership’s risk appetite and your current financial position may dictate a lower or higher target. Avoid setting the target too high, though. Donors and grantmakers generally don’t favor stockpiling of funds that could otherwise be used to pursue your mission. Your policy also should establish triggers for when your organization can dip into reserves.

A plan for funding

Assuming your current reserve level falls below the target, develop a plan for getting it back on track. If you’ve received increased donations over the past couple of years, you might be able to fully fund your reserves with unrestricted net assets. Or use large bequests or unexpected windfalls.

Most nonprofits, however, need to include a line item for contributions to the reserves in their budgets. This amount shouldn’t hinder day-to-day operations, but it will help you begin to make real progress toward your reserves goal. It may be necessary to cut expenses, cancel projects or divest investments to free up funds.

Remember to leave illiquid fixed assets (buildings and equipment), endowments and temporarily restricted funds out of the equation. Similarly, budget surpluses aren’t necessarily available to fund reserves because they might include funds already earmarked for future expenses.

Be patient

Building or replenishing operating reserves takes time and your stakeholders must understand that it’s an ongoing, long-term project. In general, it takes several years to build months of reserves, and that’s if everything goes according to plan. If you’re having trouble finding funds for your operating reserves, contact us. We can analyze your financial situation and recommend solutions. Contact Online Stewardship, or our parent company Patrick & Raines, with questions. You can reach out by calling (904) 396-5400 or emailing Lynn@onlinestewardship.com or office@CPAsite.com.

© 2022


First the COVID-19 pandemic wreaked havoc on not-for-profit finances and operations. Now, many organizations are worried about how high inflation and a possible recession might interfere with their plans. To help prevent service disruptions and other negative outcomes, focus on building up operating reserves. Even if you can afford to divert only a small amount to reserves right now, should your organization need it, you’ll be grateful for the cushion.

A policy to help weather storms

Strong reserves can help nonprofits survive unexpected financial blows (or, in better times, take advantage of sudden opportunities). Review the short- and long-term risks your organization faces. For example, is it heavily reliant on a handful of funding sources that, if cut off or reduced, would jeopardize its future?

If your organization doesn’t already have a formal written reserves policy, develop one now. And, if it does, review the policy to see how it holds up in light of the past three tumultuous years.

Among other things, your policy should set the target amount to hold in a separate fund. Although no universal benchmark applies, most organizations should set aside six months of operating expenses. Your leadership’s risk appetite and your current financial position may dictate a lower or higher target. Avoid setting the target too high, though. Donors and grantmakers generally don’t favor stockpiling of funds that could otherwise be used to pursue your mission. Your policy also should establish triggers for when your organization can dip into reserves.

A plan for funding

Assuming your current reserve level falls below the target, develop a plan for getting it back on track. If you’ve received increased donations over the past couple of years, you might be able to fully fund your reserves with unrestricted net assets. Or use large bequests or unexpected windfalls.

Most nonprofits, however, need to include a line item for contributions to the reserves in their budgets. This amount shouldn’t hinder day-to-day operations, but it will help you begin to make real progress toward your reserves goal. It may be necessary to cut expenses, cancel projects or divest investments to free up funds.

Remember to leave illiquid fixed assets (buildings and equipment), endowments and temporarily restricted funds out of the equation. Similarly, budget surpluses aren’t necessarily available to fund reserves because they might include funds already earmarked for future expenses.

Be patient

Building or replenishing operating reserves takes time and your stakeholders must understand that it’s an ongoing, long-term project. In general, it takes several years to build months of reserves, and that’s if everything goes according to plan. If you’re having trouble finding funds for your operating reserves, contact us. We can analyze your financial situation and recommend solutions.

© 2022

Keep your religious congregation on the financial straight and narrow

Religious congregations usually enjoy greater protection from federal government oversight than other not-for-profit organizations. For example, the IRS can’t conduct a “church tax inquiry” unless a high-level Treasury Department official has written evidence that a religious organization has violated tax-exempt rules.

However, you’d do your faith group a great disservice it you failed to observe IRS rules and financial best practices. Even if your congregation escapes government scrutiny, it could fall victim to fraud — or general mismanagement — that harms your members and reputation.

UBIT concerns

To effectively prevent financial and other critical mistakes, make sure your religious congregation complies with IRS rules and federal and state laws. In particular, watch out for unrelated business income tax (UBIT). If your organization regularly engages in any type of business activity that’s unrelated to its religious mission, be aware of certain tax and reporting rules. Income from such activities could be subject to UBIT.

For example, if you charge members of your congregation to park in your lot to attend religious services, that income generally isn’t taxable. However, if you collect parking fees from the general public to use your lot, they are likely to be subject to UBIT. Other sources of unrelated business income can be publications, clothing and other merchandise, advertising, and gaming activities that generate income. If your organization has $1,000 or more in annual income from unrelated business income, it must file Form 990-T with the IRS.

Other issues to watch for

Religious congregations aren’t always clear about employment status and wages for clergy and other workers. Most clergy should be treated as employees and receive W-2 forms. Typically, they’re exempt from Social Security taxes, Medicare taxes and federal withholding but are subject to self-employment tax on wages. A parsonage (or housing) allowance can reduce income tax, but not self-employment tax.

If you have non-clergy employees, you must withhold federal, Social Security and Medicare taxes from their paychecks. You also must follow federal labor laws, such as those related to minimum and overtime wages.

In this election year, it’s especially important to understand that your organization shouldn’t devote a substantial part of its activities to attempting to influence legislation. Religious organizations are generally barred from endorsing or campaigning on behalf of political candidates or parties. Otherwise, you might risk your tax-exempt status and face potential penalties.

Foiling fraud

Faith groups can be particularly vulnerable to fraud because they generally foster an environment of trust. Also, they may be reluctant to punish offenders. Just keep in mind that even the most long-standing members may be capable of embezzlement when faced with extreme circumstances.

Require that at least two people handle all contributions. They should count cash in a secure area and verify the contents of offering envelopes. Next, they should document their collection activity in a signed report. For greater security, encourage your members to make electronic payments on your website or sign up for automatic bank account deductions.

Best practices

Even though religious congregations aren’t required to file tax returns or conduct financial audits, they must comply with applicable IRS rules and other regulations. Contact us, Online Stewardship, or our parent company Patrick & Raines, with questions. You can reach out by calling (904) 396-5400 or emailing Lynn@onlinestewardship.com or office@CPAsite.com.

© 2022


The audit is over. Now what?

Whew! That’s probably your reaction when outside experts announce that their audit of your not-for-profit is complete. But even if auditors have left your premises and returned the documents they’ve reviewed, the work isn’t really over. Not only do your executive director and board need to review the audit report, but it may be necessary to address auditor concerns by making changes to your organization.

Review the draft

Once outside auditors complete their work, they typically present a draft report to an organization’s audit committee, executive director and senior financial staffers. Those individuals should take the time to review the draft before it’s presented to the board of directors.

Your audit committee and management also need to meet with the auditors before the board presentation. Often auditors will provide a management letter (also called “communication with those charged with governance”) highlighting operational areas and controls that need improvement. Your nonprofit’s team can respond to these comments, indicating ways they plan to improve operations and controls, to be included in the final letter. The audit committee also can use the meeting to ensure the audit is properly comprehensive.

Assess internal controls

The final audit report will state whether your nonprofit’s financial statements present its financial position in accordance with U.S. Generally Accepted Accounting Principles. The statements must be presented without any inaccuracies or “material” — meaning significant — misrepresentation.

The auditors also will identify, in a separate letter, specific concerns about material internal control issues. Adequate internal controls are critical for preventing, catching and remedying misstatements that could compromise the integrity of financial statements. If the auditors have found your internal controls to be weak, promptly shore them up.

Gather feedback

One important audit committee task is to obtain your executive director’s impression of the auditors and audit process. Were the auditors efficient, or did they perform or require redundant work? Did they demonstrate the requisite expertise, skills and understanding? Were they disruptive to operations? Consider this input when deciding whether to retain the same firm for the next audit.

The committee also might want to seek feedback from employees who worked most closely with the auditors. In addition to feedback on the auditors, they may have suggestions on how to streamline the process for the next audit.

Fiscal responsibility

Your donors, grantmakers and other supporters expect your organization to do everything in its power to ensure funds are used appropriately and responsibly. If you fail to act on issues identified in an audit, it could lead to asset misappropriation and seriously damage your nonprofit’s reputation and viability. Contact us if you have questions, require an audit or need help improving internal controls.  You can reach out to Online Stewardship or our parent company, Patrick & Raines. Get in touch by calling (904) 396-5400 or emailing Lynn@onlinestewardship.com or office@CPAsite.com.

© 2022


What makes charitable donors give?

People give to charity for many reasons — to “make a difference” or “give back,” to reduce their tax burden and even to impress their peers. These many motivations can be frustrating for not-for-profits looking for a magic formula. In the absence of one, you need to keep your eyes and ears open and be prepared to act on information as it becomes available.

Dollars and tax sense

Asset protection and capital preservation traditionally have motivated many wealthy individuals to make charitable donations. And certain strategies — such as gifting appreciated stock or real estate — may be particularly appealing to donors who make charitable giving a piece of their larger financial and tax minimization plans.

But high-income donors sometimes have less-obvious financial motivations, such as a wish to limit the amount their children inherit to prevent a “burden of wealth.” Bill Gates and Melinda French Gates, for example, plan to leave the vast majority of their wealth to their charitable foundation rather than to their children. To appeal to these kinds of donors, you may want to offer to work with the entire family — possibly through a family office — so that they can begin a multigenerational tradition of giving.

Evolving focus

Recent focus groups assembled by the Indiana University Lilly Family School of Philanthropy have yielded valuable information about what motivates charitable donors. For example, donors say they give more to charities with which they have personal connections. They’re also more motivated to give when they clearly understand the charitable impact of their donations. These responses highlight the importance of setting meaningful and measurable objectives and educating donors about how you’re achieving them.

Since the start of the COVID-19 pandemic and social justice protests of 2020, donors are more likely to give to “change the world” — or at least the country. One participant in the Lilly study told researchers that she seeks “authenticity and understanding in the organizations that [she] support[s], with a big emphasis on social injustice, diversity, equity and inclusion.”

Of course, various past research has indicated that people may also be motivated by less lofty ambitions. They might, say, want to make an altruistic impression or seek the prestige of being connected with a well-established and admired nonprofit “brand.” These individuals are more likely to buy pricey tickets to annual galas or join a nonprofit’s board to meet and socialize with others in their socioeconomic group or business community.

More than one factor

Donor motivation clearly isn’t simple. In fact, you can probably safely assume that most of your organization’s donors are motivated by more than one factor. So perhaps the best way to get inside their heads is to conduct your own focus groups. If you’re entertaining other ways of raising funds (besides approaching donors) be sure to confirm with your CPA (or contact Online Stewardship’s parent company, Patrick & Raines CPAs, at Office@CPAsite.com or 904-396-5400) to confirm your plans won’t be counted as business activities by the IRS.

© 2022


Is it time to review and refresh your nonprofit’s board?

Perhaps your not-for-profit has lost a few board members in the turmoil of the past few years. Or maybe your current lineup simply isn’t meeting your organization’s leadership challenges. There are many reasons to review and rebuild a board of directors. But there’s no excuse to ignore problems and hope they’ll work themselves out. Here’s how to perform a board makeover.

Rebuilding effort

Start by assessing your current board. For example, determine whether your board has too few, too many or the right number of members. The correct board size depends on many factors, including your organization’s complexity of operations, annual revenue and number of people served.

Increasingly, diversity and inclusion are critical for nonprofit boards. Make sure your board reflects your community and constituents and is diverse by gender, race, religion, geography, age, expertise or other relevant factors. In general, it’s a good idea to have at least one financial professional on your board. Depending on your mission, you may want to include other experts, for example, legal or public relations professionals.

Some nonprofits ask board members to sign contracts outlining their commitment — including the time they’ll spend, the funds they promise to donate or raise, and the duties they’ll perform. If you choose to have your board members sign such a contract, make sure they’re holding up their end of the bargain while they’re serving.

From what you have to what you need

As you assess what you have, identify the talents your organization needs. For instance, you may need someone with local government experience, someone who represents the LGBTQ community, or someone with strong public speaking skills. In general, qualified board members are enthusiastic about your mission, are good team players and are willing to attend all or most board functions.

Just as you would for a paid leadership position, assemble a pool of candidates for each board seat. In many organizations, current board members supply candidates’ names. If finding the right people has been a challenge, ask friends, business colleagues and family members for suggestions. Also look to your volunteer pool for people who might be qualified.

Another idea is to invite a couple dozen community leaders to an informational luncheon to learn about your organization. At the event, ask each to recommend a potential board member. Some may even be interested in applying themselves.

Meaningful contributions

After you’ve identified a group of prospective candidates, have each fill out an application that outlines at least some of your expectations. To determine whether potential board members will be able to make a meaningful contribution, ask them to provide personal statements that define their passion for your cause. And be sure to invite prospects to attend a board meeting to meet current members and see how the board functions.

Finally, vote on the candidates, keeping in mind your “gaps” and the roles you hope they’ll fill. The process may take some work, but maintaining a responsible, knowledgeable and passionate board will pay off in years to come.  If you have any questions you can reach out to Online Stewardship or our parent company, Patrick & Raines. You can reach out by calling (904) 396-5400 or emailing Lynn@onlinestewardship.com or office@CPAsite.com.

© 2022


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