Not-for-Profit Organizations Strategic Briefing – 2008/2009

Julie Floch, CPA is Eisner's Director of Not-For-Profit Services and is the partner responsible for coordinating the planning and administration of engagements in the firm's not-for-profit practice. She is experienced with the application of federal and state tax laws, as they relate to not-for-profit entities, as well as with government auditing standards and the requirements of federal regulations relating to clients who receive government funding. Julie also has a background with personal financial planning and a variety of commercial enterprises.

A graduate of the State University of New York at Binghamton, with graduate studies at Baruch College/CUNY, Julie has served on the Not-for-Profit Organizations Committee of the American Institute of CPAs and several of its successor task forces and is currently a member of the New York State Society of CPAs' committee on not-for-profit organizations (which she formerly chaired) and its committee on tax-exempt entities. In addition, she is the technical reviewer for the AICPA's annual not-for-profit accounting videocourse update.

In 2004, Julie was appointed to the IRS Advisory Committee on Tax Exempt and Government Entities. She is also a founding member of the Alliance for Nonprofit Governance, and she has served on (and previously chaired) the finance and audit committees of the Crohn's and Colitis Foundation of America.

Julie is an adjunct professor of auditing at Baruch College/CUNY and teaches not-for-profit management at the New School University, as well as serving on its Interim Faculty Senate. In addition, she has taught CPA review classes and frequently addresses groups on business topics, most recently participating in seminars for the New York State Charities Bureau, Baruch College's School of Public Affairs, New York Regional Association of Grantmakers, the National Association of State Charity Officials, Council of Community Services of NYS, the New York City Administration for Children's Services, the Better Business Bureau, the Lawyers Alliance, the AICPA, the NYSSCPA, Columbia University, the Arts and Business Council, and various law firms. She also contributes to the profession's literature, recently co-authoring articles for The NonProfit Times, The CPA Journal, BAC Talk, and The Journal for Nonprofit Management, and participating in the most recent annual update of the not-for-profit chapter in the Attorney's Handbook of Accounting, Auditing and Financial Reporting.

Allen Fetterman, CPA retired in 2003 from Loeb & Troper, where he spent thirty-six years serving not-for-profit organizations as an auditor and consultant, the last twenty-five years as a partner. In addition to his client responsibilities, he was the partner in charge of the firm's quality controls and technical resources, which included final review of all audit and attest reports, development of audit procedures and quality controls, issuance of technical releases to partners and staff, and coordination of the firm's continuing professional education program. He also lectured extensively on professional and technical issues to partners and staff.

Allen has served on the American Institute of CPAs Not-for-Profit Organizations Committee and the Not-for-Profit Audit and Accounting Guide Task Force. He has chaired the New York State Society of CPAs Professional Ethics and Audit Committees and is the current Chair of the Not-for-Profit Organizations Committee. He has also served as Vice-President of the New York State Society of CPAs. He currently is the Vice-Chair of the AICPA Joint Trial Board.

Allen was an assistant professor of accounting at a local college and has lectured at Yale University and New York University. In addition, he is member of the Faculty Bank of the Foundation for Accounting Education (FAE). He currently lectures throughout the country on not-for-profit accounting and auditing, federal compliance audits (OMB A-133), and tax compliance issues, and professional ethics. He is a past recipient of both the AICPA's and the FAE's Outstanding Discussion Leader Award. He has written articles published in national accounting periodicals in the United States and Israel on accounting and taxes for not-for-profit organizations.

Allen received his BBA in Accounting from The City College of New York in 1968 and his MBA in Accounting from the Bernard M. Baruch College in 1972. He was elected to Beta Gamma Sigma, the national honorary society in business. He received his CPA certificate in 1973 and is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants.

Allen has served on the governing boards of not-for-profit organizations. He currently chairs the audit committee of his local United Way.

allenfetterman@yahoo.com (845) 638-1460

James S. Remis has had simultaneous accounting, auditing, consulting and financial management responsibilities during his lengthy career in public accounting and accounting standards setting and trade association environment. Since 1991, Jim has been Partner in charge of audit and consulting operations of Federman, Lally & Remis LLC. Jim works with clients in a wide variety of industries while specializing in manufacturing, retail, government and Not-for-Profit organizations. Jim's professional activities also include significant forensic accounting and litigation support activities. In addition, he has been a consultant on GAAP Accounting for several states including Connecticut, Mississippi, Louisiana and West Virginia. He is a frequent speaker - discussion leader for accounting, auditing and business related programs for the AICPA, State CPA groups, national law firms and other organization and is a recipient of the CSCPA and AICPA outstanding discussion leader awards.

Jim also uses his not-for-profit expertise as the Vice-president of Finance of the Hartford Symphony Orchestra. In this role he chairs the finance committee and serves on the executive, investment, union relations and programming committees.

Jim previously was Partner-in-Charge of the Audit Practice of Touche, Ross & Co. in Hartford, Connecticut and served as director of the national Touche Ross public sector practice. Prior to joining Touche Ross, Jim served as Director of the Technical Services Center of the Governmen-tal Finance Officers Association (GFOA) and Executive Director of the National Council on Governmental Accounting (NCGA). GFOA is the national trade association of government finance professionals. NCGA was the governmental accounting principles standard setting arm of the GFOA and was the predecessor of the Governmental Accounting Standards Board (GASB).

Jim is a CPA in Connecticut, Massachusetts, Rhode Island, West Virginia and Illinois and holds a Master of Arts in Economics and Bachelorof Business Administration in Accounting. He is or has been a member of Member of the Steering Committee for the 1998 - 2006 AICPA National Governmental & Not-for-Profit Training Program, the Certificate of Achievement for Excellence in Financial Reporting Special Review Committee, the Governmental Accounting Standards Board Organizing Committee, the Governmental Accounting Standards Board Reporting Entity Task Force, the Single Audit Implementation Policy Committee of the Comptroller General of the United States and the Connecticut State Single Audit Implementation Committee.
jremis@flrcpa.com

John F. Hudson, CPA is the President of Hudson Consulting Group, LLC. Prior to founding Hudson Consulting Group, LLC in 2002, John was one of the original founders of CPA2Biz, Inc., the exclusive marketing agent of the American Institute of CPAs. John has more than 25 years experience in the practice of public accounting, business strategy, product development and entrepreneurship.

Hudson Consulting Group, LLC, provides business & product strategy consulting services to CPA firms and organizations serving the CPA profession. Previously, John served in a number of senior capacities at CPA2Biz, Inc. including leading corporate strategy, managing a multi-million dollar business unit, and leading the organization's corporate marketing and communications efforts. Prior to CPA2Biz, John served as the Chief Knowledge Officer and in various senior business and technical roles at the AICPA. He also spent 15 years at KPMG, one of the nation's leading accounting and consulting firms.

An authority on the evolution of the accounting profession and the challenges faced by CPAs, John regularly speaks on issues of concern to CPAs. He has been quoted in leading business publications, including The Wall Street Journal, The Wall Street Journal - Europe Edition, The Cleveland Plain Dealer, Bloomberg Business News and virtually every trade publication addressing the CPA profession.

John is a member of the American Institute of CPAs and a former member of the U.S. delegation to the International Accounting Standards Board and the Journal of Accountancy Editorial Advisory Board. He is also a member of the Advisory Board of the Graduate School of Business at Florida State University

John is a Certified Public Accountant [CPA] and holds a Master of Business Administration [MBA] degree from Florida State University and a Bachelor of Arts degree from the University of West Florida.