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LANO’s April 25th Governance Fundamentals Event is just around the corner. Arm yourself with additional, helpful knowledge. ​

Posted By Amy Warner, CausePlanet, Thursday, April 20, 2017


Transformational Governance focuses on the change process itself, with emphasis on the journey rather than the destination. The authors, Beth Gazley and Katha Kissman, recognize a need for focusing on the processes designed to help nonprofit leaders through the stages of change that lead to better performance.


Gazley and Kissman also focus on diagnostic help. They explain, “We know boards are asked to achieve a strategic orientation, but what has to change within the organization ­­­­­– and how do we change it – to become ‘strategic’?”


The authors use real stories to illustrate how to create that sought-after change. The authors also present an unbiased approach to using a variety of tools. Rather than advocating for using a specific model they’ve devised, Gazley and Kissman’s book transcends specific models in favor of applying all models that fit the situation.


Click this link to learn more:



Questions? Email us at



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5 Upcoming GAAP Changes Not-for-Profits Should Know

Posted By Don Engler, Wegmann Dazet & Company, Wednesday, April 19, 2017
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Decipher the Form 990 Sections on Compensation Reporting

Posted By Celeste Viator, Hannis T. Bourgeois, LLP, Tuesday, April 18, 2017

Most tax-exempt organizations must file Form 990 with the IRS. This form, titled Return of Organization Exempt from Income Tax, has significant implications for not-for-profit organizations. The compensation of officers, directors, trustees, key employees and others in tax-exempt organizations has always been scrutinized by the IRS. That is why compensation reporting is so important on Form 990.

Relevant data is reported in three places:

  • "Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees;"

  • "Statement of Functional Expenses," lines 5, 7, 8, and 9; and

  • Schedule J, "Compensation Information for Certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees."

    In each instance, there are significant differences in the amounts and details included. As a result, properly reporting compensation is one of the more difficult tasks in preparing Form 990.

    Note: Determining exactly who should be listed in Part VII, Section A and Schedule J can be complex. This article only covers some compensation reporting issues for those listed. Consult with your not-for-profit adviser to help identify the individuals who should be listed.

Definition of a Related Organization

An organization, including a nonprofit organization, a stock corporation, a partnership or limited liability company, a trust, and a governmental unit or other government entity, that stands in one or more of the following relationships to the filing organization at any time during the tax year.

· Parent: an organization that controls the filing organization.

· Subsidiary: an organization controlled by the filing organization.

· Brother/Sister: an organization controlled by the same person or persons that control the filing organization. However, if the filing organization is a trust that has a bank or financial institution trustee that is also the trustee of another trust, the other trust is not a Brother/Sister related organization of the filing organization on the ground of common control by the bank or financial institution trustee.

· Supporting/Supported: an organization that claims to be at any time during the tax year, or that is classified by the IRS at any time during the tax year, as (i) a supporting organization of the filing organization within the meaning of section 509(a)(3), if the filing organization is a supported organization within the meaning of Section 509(f)(3); (ii) or a supported organization, if the filing organization is a supporting organization.

· Sponsoring Organization of a VEBA: an organization that establishes or maintains a section 501(c)(9) voluntary employees' beneficiary association (VEBA) during the tax year. A sponsoring organization of a VEBA also includes an employee organization, association, committee, joint board of trustees, or other similar group of representatives of the parties which establish or maintain a VEBA. Although a VEBA must report a sponsoring organization as a related organization, a sponsoring organization should not report a VEBA as a related organization, unless the VEBA is related to the sponsoring organization in some other capacity described in this definition.

· Contributing Employer of a VEBA: an employer that makes a contribution or contributions to the VEBA during the tax year. Although a VEBA must report a contributing employer as a related organization, a contributing employer should not report a VEBA as a related organization, unless the VEBA is related to the contributing employer in some other capacity described in this definition. The organization must determine its related organizations for purposes of completing Form 990, Parts VI (Governance), VII (Compensation), VIII (Statement of Revenue) and X (Balance Sheet), Schedule D (Form 990), Schedule J (Form 990), and Schedule R (Form 990). See instructions for those parts and schedules for related organization reporting requirements.

-- Source: IRS Instructions for Form 990


What Is the Period for Reporting Compensation?


The compensation reported in Part VII, Section A and in Schedule J should be for the calendar year ending with or within the organization's tax year. The amounts reported in Part IX are based on the organization's tax year. Therefore, fiscal year organizations must keep dual sets of compensation data.


What Compensation Must Be Reported?


Part VII and Schedule J both ask for the compensation reported on an employee's Form W-2, box 1 or 5 (whichever is greater), and an independent contractor's (i.e., director or trustee) Form 1099-MISC, box 7. This "reportable compensation" is shown by its source -- the filing organization or a related organization. (The IRS definition of a "related organization" is in the right-hand box.)


Schedule J further requires that reportable compensation be identified as base compensation, bonus/incentive compensation, or other reportable compensation. Examples of other reportable compensation included on Schedule J are current year payments earned in a prior year, severance payments, and longevity of service awards.


What about Retirement and Deferred Compensation?


Schedule J (but not Part VII) requires that all types of deferred compensation be reported in a separate column. This includes deferrals under both qualified and nonqualified retirement plans maintained by the filing organization or by a related organization, and the annual increase or decrease in actuarial value of a defined benefit plan (but not the earnings or losses accrued on deferred amounts in a defined contribution plan). Deferred compensation may be funded or unfunded, vested or subject to a substantial risk of forfeiture.


If a deferred comp arrangement requires an employee to perform services for a period of time, the amount is treated as accrued or earned ratably over the service period, even though the amount is not funded and may be subject to a substantial risk of forfeiture until the end of the service period.


Compensation paid within 2 1/2 months after the end of the tax year is treated as current compensation rather than deferred compensation.


Which Benefits Are Not Taxable?

Benefits specifically excluded from tax under the Internal Revenue Code must be reported on Schedule J. However, to make matters more confusing, certain benefits are considered disregarded under IRC Section 132 and are not reported.


Disregarded Benefits. Common disregarded benefits include reimbursements pursuant to an accountable plan, no-additional cost services, qualified employee discounts, de minimis benefits, and working condition benefits.

An accountable plan is a reimbursement or other expense allowance arrangement that satisfies these three requirements:


  • The expenses covered under the plan must be reasonable employee business expenses.
  •  The employee must adequately account to the employer for the expenses within a reasonable period of time
  •  The employee must return any excess amount within a reasonable period of time.


 A de minimis fringe is a property or service of which the value (taking into account the frequency with which similar fringes are provided by the employer) is so small as to make accounting for it unreasonable or administratively impractical.

 A working condition fringe is any property or service provided to an employee to the extent that if the employee paid for it, the payment would be a deductible business expense. Common examples of a working condition fringe benefit are:


 1. The value of an employee's business use of an employer-provided automobile; and

2. The business use of a cell phone provided for an employee primarily for business purposes. (The personal use of such cell phone is considered a de minimis fringe.)


 Directors and trustees are treated as employees for purposes of the working condition fringe provisions.


 What Are Reportable Nontaxable Benefits?


 The following are examples of benefits that should be reported as nontaxable benefits in column D of Schedule J (unless they are reported as taxable compensation):


  • Most types of insurance, including health, life, disability, medical reimbursement programs, long-term care, and job-related liability insurance.
  •  Various types of assistance payments, such as for dependent care, adoption, tuition, and other items.


 The value of housing provided by the employer to an employee may be:


  • Taxable (for example, a cash housing allowance); 
  •  A nontaxable working condition fringe, statutorily nontaxable (for example, housing provided primarily for the convenience of the employer); or
  •  Partly taxable and partly excluded from tax (for example, the value of in-kind housing provided to certain school employees).


 Reporting Exceptions


 There are some compensation reporting exceptions for Part VII and Schedule J:


 The $10,000 Exception. Reportable compensation from related organizations [Part VII, Section A, column (E)] generally doesn't include payments from a single related organization if such payments are less than $10,000 for the calendar year ending with or within the organization's taxable year. However, there is no de minimis exception for payments to a former director or former trustee.


 Note: This exception doesn't apply to Schedule J reporting.


 The Volunteer Exception. An organization isn't required to report in column (E) or (F) of Part VII, Section A, compensation paid to a volunteer trustee, director, or officer of the filing organization if the related organization is a for-profit entity, is not owned or controlled directly or indirectly by the filing organization or one or more related tax-exempt organizations, and doesn't provide management services for a fee to the organization.


 Other Compensation - Part VII


 Don't be confused by a similar term -- "other reportable compensation" in Part II, column (B)(iii) of Schedule J, discussed previously, is not the same as "other compensation" used in column (F) in Part VII, Section A. Here, other compensation includes deferred compensation and nontaxable benefits, as discussed previously with respect to Schedule J reporting.


 Recommendation: Your organization should consider its compensation recordkeeping with these requirements in mind to determine the best way to capture the necessary information.

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Fundraising Workshop: Intermediate Grantwriting - with special LANO member discount!

Posted By Nora Ellertsen, The Funding Seed, LLC, Monday, April 17, 2017

May Fundraising Workshop:

Intermediate Grantwriting

Thursday, May 18
1:30 p.m.- 4:30 p.m.
Ashe Cultural Arts Center
1712 Oretha Castle Haley Blvd., New Orleans


Details and registration

So you've written a few grants and feel like you've got the basics down.
Are you ready to take your grantwriting to the next level?

Intermediate Grantwriting will help you improve your grant proposals and raise more money for your nonprofit. Through this workshop, you'll learn specific ways to make your proposal more appealing to a funder, including how to make a compelling case to someone unfamiliar with your nonprofit's work and what kind of research and data to include.

Participants will receive a Certificate of Participation for completing the workshop.

Registration $40. LANO members using the discount code LANO2017 receive 15% off! Discounts also available for students, AmeriCorps members, and organizations registering two or more people.

For questions or to reserve your seat and pay at the door, email For more on workshops and other services from The Funding Seed, visit

Tags:  boards  community  development  discount  donations  donors  education  event  Finance Fundamentals  foundations  fund  fund development  fund raising  funding  funding sources  Fundraising  funds  grant  grant writing  grants  grantwriting  LANO  LANO Network  louisiana  Member Event  New Orleans  nonprofit  nonprofit sector  non-profits  setting goals  sustainability  training  workshop  workshop. grants 

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Attending LANO’s April 25th Event on Governance Fundamentals? Here’s another resource to light the way.

Posted By Amy Warner, CausePlanet, Tuesday, April 11, 2017



Attending LANO’s April 25th Event on Governance Fundamentals? Here’s another resource to light the way.


Focus on the processes board members and staff use to transform their boards, rather than on the behaviors and qualities of the individuals who serve.


Implementing change within an organization is not an easy task. Many times change begins with the board, and reading about how a board should look isn’t as helpful as understanding how it got there.


Armed with ASAE Foundation funded research, Transformational Governance fills a void in governance literature by emphasizing diagnosis and problem solving. Thankfully, this book gives a plethora of examples on how to implement change, beginning with two strategies: emotional intelligence and organizational culture.


You’ll find illustrative examples and 14 interesting case stories from a wide range of nonprofits. Each one describes the route to genuine governance change as experienced by actual leaders. Critical information is shared, such as catalysts for change, how change agents were identified and what resources were necessary to apply strategies and tools for transformation.


Click this link to learn more:



Questions? Email us at




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LA Delta Service Corps is seeking nonprofits to host AmeriCorps members!

Posted By Tasha L. Cooper, Louisiana Association of Nonprofit Organizations, Tuesday, April 11, 2017

The Louisiana Delta Service Corps, a local AmeriCorps program, is now accepting applications from non-profit organizations to host an AmeriCorps member for the upcoming service term that will begin on September 1st.


To qualify, organizations must be able to provide a meaningful project, supervision and mentorship, a cash match and provide training and networking opportunities. Corps members provide capacity building services to improve the efficiency and effectiveness of local agencies. They can manage volunteers, provide program outreach and education, work to improve your social media and technology platforms or start new initiatives.


Applications are due April 28th. Call 225-930-9949 or visit for more information. 

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New Statewide Agreed-Upon Procedures for Quasi-Public Entities, including Non-Profits

Posted By Tiffani Dorsa, CPA, Postlethwaite & Netterville, Monday, April 10, 2017

The Louisiana Legislative Auditor has prescribed statewide agreed-upon procedures for governmental and quasi-public entities, including non-profits. These procedures are effective beginning with those entities that have a June 30, 2017 fiscal year-end and are only required to be performed when the entity must have an audit in accordance with LA R.S. 24:513 (the audit law).

The procedures are directed toward specific areas of operations where fraud and abuse, noncompliance, or internal control deficiencies have been found to be at higher risk by the Legislative Auditor. Such areas include credit card purchases, contracting, travel costs, ethics law matters and others. These agreed-upon procedures (AUPs) are intended to represent a minimum level of additional work to be performed. These procedures may be considered to be “complementary” rather than “additive,” depending on the extent to which previous audits considered these areas in development of the auditor’s opinion on the financial statements as required by generally accepted auditing standards.

How does this affect you and your entity?

As a non-profit these procedures may or may not apply to you.  It will depend on whether you meet the definition of a quasi-public agency. A quasi-public entity is considered an agent of public entities. In other words, the quasi-public stands in the shoes of public entities, performing governmental functions. The quasi-public, therefore, must report in detail on the public funds it receives and how those funds are expended. If public funds are commingled with private funds, a quasi-public must report all funds it receives. 

Quasi-public defined – do I meet the definition?

For your consideration in determining whether you are a quasi-public agency, a quasi-public agency is defined as follows:

  • An organization, either non-profit or for profit, created by the state of Louisiana or any political subdivision or agency thereof, any special district or authority, or unit of local government to perform a public purpose.
  • An organization, either non-profit or for profit, that is a component unit of a governmental reporting entity, as defined under generally accepted accounting principles.
  • An organization, either non-profit or for profit, created to perform a public purpose and having one or more of the following characteristics:
    • The governing body is elected by the general public.
    • A majority of the governing body is appointed by or authorized to be appointed by a governmental entity or individual governmental official as a part of his official duties.
    • The entity is the recipient of the proceeds of an ad valorem tax or general sales tax levied specifically for its operations.
    • The entity is able to directly issue debt, the interest on which is exempt from federal taxation.
    • The entity can be dissolved unilaterally by a governmental entity and its net assets assumed without compensation by that governmental entity.
  • Any non-profit organization that receives or expends any local or state assistance in any fiscal year. Assistance shall include grants, loans, and transfer of property, awards, and direct appropriations of state or local public funds. Assistance shall not include guarantees, membership dues, vendor contracts for goods and services related to administrative support for a local or state assistance program, assistance to private or parochial schools, assistance to private colleges and universities, or benefits to individuals.
  • Any organization, either non-profit or for profit, which is subject to the open meetings law and derives a portion of its income from payments received from any public agency or body.

You are a quasi-public entity – which funds should be included for these procedures?

For non-profit entities that are considered to be quasi-public entities, only those AUPs relevant to public monies (and only to the extent that the AUPs are applicable) are required to be included in the scope of the AUP engagement. For example, if a nonprofit receives $10 million in non-public funds and also receives $600,000 in public funds, only the $600,000 would be subject to these AUPs if the funds are not otherwise commingled. In this example, if the non-profit did not use the $600,000 in public funds for payroll or travel expenses, the portions of the AUPs relating to these areas are not required to be included in the scope of the AUP engagement or report.  If, however, these funds were commingled, and a separate accounting is not maintained by the organization these agreed upon procedures should be applied to all funds of the organization. For example, if a nonprofit receives $10 million in non-public funds and also receives $600,000 in public funds, all $10,600,000 of funds would be subject to these AUPs and all related procedures as it relates to all expenses of the organization are would be considered in the populations used in performing them. 

Ultimate effect – what can I anticipate as a result of these procedures?

These procedures may increase the time and effort required to complete the audit and potentially its costs. Additionally, since the auditor’s scope is now enhanced, increased detection by the auditor of fraud, abuse, noncompliance and internal control matters could occur. You should review the agreed-upon procedures closely to address areas of operations and internal controls subject to the procedures.

Read the Agreed Upon Standard Procedures

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How to turn your words in money!

Posted By Amy Warner, CausePlanet, Tuesday, April 4, 2017




Your Words Mean Money.


Learn what works and what doesn’t with donors from one of America’s top fundraising writers.


Jeff Brooks’ How to Turn Your Words Into Money is a nonprofit writer’s new ally with the latest guidelines for creating the most effective messages to persuade your reader. Brooks explains what fundraising is not and what it should be. He does so in a way that tells you exactly what to avoid and what to try in your next attempt to sway your audience.


In spite of all the attention new fundraising strategies attract, raising money via the written word is still one of the most effective strategies you wield as a nonprofit. In fact, your messages are now played out in more ways than we ever dreamed. It’s never been more pressing to get a handle on your writing style and how it triggers a donor to give via mail or online.


Brooks has a superior track record in this realm and his book shares a bounty of insider knowledge. Also, a fair amount is appropriately dedicated to the many ways you can create a compelling story even when you’re stumped. How to Turn concludes with what every fundraiser needs: universal assumptions we know about donors and some helpful advice to keep you inspired.


Click this link to learn more:



Questions? Email us at




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Posted By Tasha L. Cooper, Louisiana Association of Nonprofit Organizations, Tuesday, April 4, 2017

Who: U.S. Department of Labor’s Wage and Hour Division
U.S. Department of Labor’s Employee Benefits Security Administration
National Labor Relations Board
U.S. Equal Employment Opportunity Commission
U.S. Department of Labor’s Office of Federal Contract Compliance Programs
U.S. Department of Labor’s Occupational Safety and Health Administration
U.S. Department of Labor’s Veterans’ Employment and Training Service
U.S. Small Business Administration
Louisiana Workforce Commission’s Office of Unemployment Insurance Administration

What: Prevailing wage seminar in New Orleans

When: April 11-13, 2017

Where: Sheraton New Orleans Hotel
500 Canal St.
New Orleans, LA 70130

Background: The Wage and Hour Division’s Prevailing Wage Seminar is a free, three-day compliance training event designed for regional stakeholders (private contractors, state agencies, unions, federal agencies and workers). At these seminars, conference participants will learn about:

  • Davis-Bacon and Related Acts.
  • McNamara O’Hara Service Contract Act.
  • Executive Order 13495 “Nondisplacement of Qualified Workers.”
  • Executive Order 13658 “Establishing a Minimum Wage for Contractors.”
  • The process of obtaining wage determinations and adding classifications.
  • Compliance assistance and enforcement processes.
  • The process for appealing wage rates, coverage, and compliance determinations.

Stakeholders and employers who wish to attend this event need to register here.

For any questions please send email to:

WHD News Release: 

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LANO’s Transformational Leadership Retreat is just around the corner, April 4-5! Here’s a helpful resource you can take along with you.

Posted By Amy Warner, CausePlanet, Wednesday, March 29, 2017






LANO’s Transformational Leadership Retreat is just around the corner, April 4-5! Here’s a helpful resource you can take along with you.


Want to change up your Monday and empower your team? It takes nine minutes.


Empower your employees without adding hours to your plate. The nine principles found in this book summary will ignite the engagement, motivation, morale and trust among you team members and will result in greater efficiency and higher levels of productivity.


When it comes to motivating your staff members and bringing out their best, there is no magic bullet, because great leadership is more about the small things done consistently than some huge one-time initiative.


Nine Minutes is a manageable way for leaders to incrementally adopt each of author James Robbins’ recommended minutes and incorporate them slowly into their weekly schedules. Not many books promise the kind of change Robbins does with such a relatively small amount of time.


Click this link to learn more:



Questions? Email us at


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