Not-for-Profit Conference

Charles P. Elliott CPA, CFE
Shareholder
Charles P. Elliott, PC

Charles Elliott graduated from LaSalle University in 1974 with a Bachelor of Science Degree in Business Administration and with a major concentration of study in the art of accounting. He administered the Workmen's Compensation program for the City of Philadelphia, was a revenue examiner in the City of Philadelphia Department of Revenue, and an economic crime investigation specialist in the Philadelphia District Attorney's office. Has investigated economic crime including employee theft, financial fraud, worker's compensation fraud and municipal corruption. He has provided expert testimony in the United States District court for the Eastern District of Pennsylvania, the Superior Court in the State of New Jersey, and the Commonwealth of PA Court of Common Pleas, criminal and civil division. Has written articles that have been published in the White Paper and the Pennsylvania CPA Journal and is routinely asked to present continuing education programs to CPAs and other professionals in the areas of fraud, forensic accounting, and litigation services on behalf of the PICPA. Is a member of the AICPA, PICPA and ACFE. He has served as the chairman of the PICPA Committee on Forensic and Litigation Services, is the co-chair of the PICPA Greater Philadelphia Chapter Committee on Cooperation with the Bar and the PICPA Philadelphia Chapter Executive Committee. He is a member of the LaSalle University Advisory Committee on Fraud and Forensic Accounting and is a guest lecturer in the post-graduate Certificate Program in Fraud and Forensic Accounting Has appeared on national television on two occasions as a result of a successful investigation of adoption fraud using the internet, as well as a spokesman for the PICPA in a matter related to consumer complaints involving a national tax preparation company. He has participated in successful prosecutions of municipal employees, recipients of public funds, officers of charitable organizations and other individuals who violated their fiduciary responsibilities. He has conducted criminal and civil investigations involving employee theft, bankruptcy fraud, shareholder fraud, as well as regulatory violations of post-secondary educational institutions. He has also investigated money laundering and Patriot Act violations. He has two sons, Matthew and Peter. Matthew holds a degree in Finance from LaSalle University and recently returned from Al Anbar Province Iraq. Peter is an accounting major at LaSalle University and plans to take over his father's practice sometime in the future. Charles Elliott has maintained an accounting practice since 1976.

ANNE MARIE LOGUE, CPA

Logue Consulting                                           

Gettysburg, Pennsylvania

Anne Marie Logue, CPA is dedicated to facilitating non-profit organizations to achieve their best outcomes through development and implementation of effective operation and strategic goals as well as accounting policies and procedures, internal control analysis and staff/board training. Prior to opening Logue Consulting, she owned Logue & Associates, a full service CPA firm in Adams County PA. She has a strong audit and accounting background, personal commitment to ongoing communication with her clients and 30 years working with boards of directors and staff.

Committed to service in her community, she currently serves as treasurer for a community theater, local service club, and her homeowners association. She is very active in the Exchange Club at the local, district and national level where she served on the national Board of Directors for the National Exchange Club for four years and as National Treasurer of the Club and the National Exchange Club Foundation for the last four years. She has also served on numerous other boards in leadership positions over the last 30 years.

She has been included among the 50 Best Women in Business in Pennsylvania.

John Milligan, CPA, CITP
Managing Partner
Milligan & Company

• Founder and Managing Partner of Milligan & Company, a full-service consulting and certified public accounting firm headquartered in Philadelphia, PA.
• Over 35 years of experience with clients from national and regional nonprofit organizations, federal agencies and state and local government entities.
• Graduated Magna Cum Laude from Temple University with a degree in Accounting.  He is a CPA licensed in Pennsylvania, New York, New Jersey, Delaware, Maryland and the District of Columbia and is a Certified Information Technology Professional (CITP).
• Member of the American, Pennsylvania, New Jersey and Maryland Institutes of Certified Public Accountants.  He serves on the Board of Directors of the Children’s Hospital of Philadelphia and is the Founder and Board Chair of the Greater Philadelphia Minority Business Strategic Alliance (GPMBSA).

SUSAN E. MALONEY, CPA

SENIOR MANAGER

Sue has more than twenty-eight years of experience, including public accounting and not-for-profit and for profit financial management. Her areas of expertise include audit and attest services for not-for-profit organizations, including higher education, cemeteries, churches, and Single Audits, as well as privately held entities, constructions and real estate companies, private equity and venture capital funds, and manufacturing companies.

Sue is also active in Baker Tilley's diversity and Growth and Retention of Women (GROW) initiatives, working to foster a culture where all team members have an opportunity to turn their potential into performance.

Diane E. Edelstein, CPA
Partner
Maher Duessel CPAs

Ms. Edelstein graduated, with distinction, from George Mason University, Fairfax, VA in 1988 with a Bachelor’s Degree in Accounting. She has worked in non-profit and governmental auditing for over 20 years.  Diane serves as Single Audit specialist and is the designated audit partner responsible for quality controls required by her firm’s participation in the AICPA Governmental Audit Quality Center.

Diane was a member of the Executive Committee of the AICPA Governmental Audit Quality Center from 2007-2011 and is now a member of the Steering Committee for the AICPA NPO conference held each June in Washington DC. Diane has just joined the Practice Monitoring Task Force A-133 Subgroup of the AICPA Peer Review Board.

Diane has lectured for numerous organizations on the topics of Single Audit, and accounting and auditing issues for non-profits.
 
She is a member of the American and Pennsylvania Institutes of CPAs.

Allison M. Henry, CPA
Vice President, Professional & Technical Standards
PICPA

Allison is presently the Vice President - Professional & Technical Standards for Pennsylvania Institute of CPA’s (PICPA) where she is responsible for overseeing the administration of the AICPA’s Peer Review Program in Pennsylvania, Delaware, and the Virgin Islands. She also administers PICPA’s Joint Ethics Enforcement Program with the AICPA, and serves as the technical staff liaison to seven state-wide committees and two newly-created task forces; specifically, the Peer Review, Professional Ethics, Accounting and Auditing Procedures, Forensic and Litigation Services, Business Valuation, Not-for-Profit and Employee Benefit Plan Committees and the Healthcare Reform and Marcellus Shale Task Forces. In addition, she fields technical inquiries, writes columns for the CPA Journal and Pursuit publications, provides technical updates at PICPA chapter events, and assists in writing responses to technical exposure drafts.

Allison has been in the profession for about twenty years, including twelve years in public accounting and over eight years with PICPA. Her public accounting experience consists of several years as senior manager with a regional accounting firm and nine years at Deloitte & Touche, LLP, where she worked in their assurance and advisory services group. Her diverse client service experience includes many not-for-profit, healthcare, and world relief organizations, as well as small and large manufacturing, distribution, and other service-oriented entities. She has also served as the designated employee benefits specialist. Prior to her experience with Deloitte, she spent four years in internal accounting positions including the Department of Defense, while her husband was serving on active duty with the U.S. Army.

Allison is a graduate of Washington University in St. Louis and holds an accounting equivalency from the University of Arkansas in Little Rock. She is a member of the Pennsylvania Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. She is also a member of Washington Crossing United Methodist Church, where she serves on the financial accountability team, and volunteers for the children’s ministry. She is a native of St. Louis, Mo. and is an avid runner.

Peter N. Calcara, CAE
Vice President, Government Relations
PICPA

Peter joined the Pennsylvania Institute of Certified Public Accountants (PICPA) in 1999. Prior to that he was the vice president of government and industry affairs for the Professional Insurance Agents Association of Pennsylvania, Maryland, and Delaware. From 1986 to 1991, he was a legislative
assistant in the Pennsylvania Senate.

Peter is responsible for developing and implementing legislative strategy, lobbying state government, and overseeing PICPA’s political action committee and Key Person programs. Peter was instrumental in the passage of the 2011 Fair Share Act, landmark legislation that reforms how damages are recovered in civil lawsuits. More recently, Peter and his team spearheaded efforts to reform Pennsylvania’s archaic tax appeals process by reorganizing the Board of Finance and Revenue (Act 52 of 2013). Peter was also instrumental in repealing the Corporate Loans Tax (Act 71 of 2013) and in enacting a general experience requirement for CPA licensure in Pennsylvania (Act 15 of 2013).

In 2011, Peter earned his Certified Association Executive (CAE) designation from the American Society of Association Executives (ASAE). The CAE program is designed to elevate professional standards, enhance individual performance, and designate association professionals who demonstrate the knowledge essential to the practice of association management. Peter is a 1986 graduate of York College of Pennsylvania. He is a past president of the Pennsylvania Association for Government Relations (PAGR) and is a member of the ASAE. Peter lives in Mechanicsburg, Pa., with his wife, Nancy, and their three daughters.

Jim Kreiser, CISA, CRMA, CFSA
Practice Leader-IT & Risk Managment Services
CliftonLarsonAllen LLP

Jim has 18 years of experience in IT audit, third-party reporting, consulting, and risk management roles.  He is a Certified Information Systems Auditor, Certified in Risk Management Assurance, and a Certified Financial Services Auditor.  He has held positions in public accounting, internal audit, and corporate performance.  Prior to joining CliftonLarsonAllen, Jim spent 10 years in Big 4, and worked for CitiBank, AMP, and Capital BlueCross.  He has spoken on third-party reporting, ERM, ERP, and IT security related topics for the MACPA, PICPA, GFOA, AICPA, AGA, NASACT, and client specific organizations.

John McLaughlin, CPA, CRMA

John McLaughlin is a partner in Marcum's Philadelphia office and a member of the Firm's Assurance Services division. He came to Marcum in 2015 via the Firm's merger with Smart Devine, a leading full-service accounting firm in Philadelphia.

Mr. McLaughlin has more than 25 years of public accounting and private industry experience and has served a broad range of clients primarily in the consumer products, financial services, distribution, life sciences, technology, retail, energy, and healthcare industries.

He joined Smart Devine in 2014, having previously worked at a national accounting firm providing assurance, advisory and consulting services to both publicly traded and privately held companies. There, he was responsible for risk, governance and control engagements assisting clients with risk management, IT and financial auditing, enterprise risk management (ERM) program development, SOC 1 & SOC 2 examinations, internal audit strategy, developing and monitoring programs to measure compliance with laws and regulations, and evaluating and improving operational efficiency and effectiveness.

His previous experience included serving as an IT and internal audit services director for a "Big 4" accounting & consulting firm, and as a corporate finance and internal audit director for a multi-billion dollar, multi-national services company. Mr. McLaughlin's responsibilities in these capacities included evaluating financial reporting compliance and compliance with laws and regulations, coordinating integrated business process reviews, and directing acquisition and divestiture due diligence activities. Earlier in his career, John was an assistant corporate controller for a national real estate developer and started his career with two "Big 8" accounting firms.

John is an active member of the American Institute of Certified Public Accountants and Mercy Health System Audit and Finance Committees. He also serves on the Institute of Internal Auditors International Committee of Research and Educations Advisors. He has written several articles in an industry group newsletter and has been quoted in a number of national publications on the topics of enterprise risk, internal auditing and Sarbanes-Oxley.

Laura N. Solomon, Esq.

Laura N. Solomon, Esq. is the founder of Laura Solomon Esq. & Associates, a law firm devoted to the representation of nonprofit, charitable, and other tax-exempt organizations.  She and her associates provide a full range of corporate and tax legal services, including representation for mergers, joint ventures, and complex financings.  Firm clients include public charities and private foundations, museums, hospitals, schools, religious groups, business environmental, animal welfare, and amateur sports organizations, social clubs, and political action committees, and range from small start-up organizations to large health systems and multi-national charities.

 Ms. Solomon is on the Faculty of the Nonprofit Institute of the Philadelphia Bar Institute, and currently serves on the Charitable Organizations Committee of the Pennsylvania Bar Association, and the Tax-Exempt Organizations Subcommittee of the American Bar Association.  She is quoted frequently in the media, and lectures often for lawyers, accountants, and other professional and community groups on nonprofit, corporate, and tax issues.  Ms. Solomon also lectures at the LaSalle University Nonprofit Center, the University of Pennsylvania, and Villanova, Drexel, and Temple Universities. 

 Prior to starting her firm, Ms. Solomon was associated with Ballard Spahr Andrews & Ingersoll, LLP.  She is a member of the Bar Associations of New Jersey and Pennsylvania and received her B.A., magna cum laude, from Tufts University and her J.D. from the University of Pennsylvania.  You can find more information about her practice along with links to helpful information on nonprofits at her website: www.LauraSolomonEsq.com.

Richard A Cole
FASB Project Manager

Rick Cole is a Project Manager at the Financial Accounting Standards Board (FASB).  In that role, he provides oversight to projects involving not-for-profit organizations (NFPs), consults on other projects affecting NFPs (e.g., Leases), and participates in some of the FASB’s broader outreach activities.  He is the Project Manager on the FASB’s current Financial Statements of Not-for-Profit Entities project and also provides staff support for the FASB’s Not-for-Profit Advisory Committee.

Prior to joining the FASB, Mr. Cole was the Vice President and Controller at the American Museum of Natural History in New York, where he worked for over seven years, and before that was a senior manager with KPMG LLP, where he worked for over fourteen years and specialized in audits of higher education institutions and other NFPs.   Mr. Cole earned a BS and an MBA from Montclair State University.  He is a member of the AICPA and the New York State Society of CPAs.

ANNE L. GINGERICH, MSW

EXECUTIVE DIRECTOR, PANO

Anne is currently the Executive Director of the Pennsylvania Association of Nonprofit Organizations (PANO), where she seeks to amplify the impact of the community benefit sector through advocacy, collaboration, learning and support. She is also adjunct faculty member in the Millersville University School of Social Work. Prior to her work at PANO, Ms. Gingerich was the director of Millersville University’s Nonprofit Resource Network where she “walked alongside” community benefit organizations through planning, training, facilitation and referral services. She has also worked at the Lancaster General Health Foundation, the United Way of Lancaster County, and the American Red Cross of the Susquehanna Valley. Earning her Bachelors and Master’s degrees in Social Work at Millersville and Marywood Universities respectively, she approaches her work from a systems approach, engaging multiple individuals and groups to identify and implement collaborative solutions to community problems. She currently serves on the Milagro House’s Board of Directors and the Community Action Association of Pennsylvania’s Advisory Board.

Matt Hugg

Copywriter for Marketing and Nonprofit Fundraising

President at Hugg Dot Net LLC

Besides his running his own consulting firm, where he specializes in marketing and fundraising copywriting for nonprofits and small business, Matt runs ThinkNP.com, a media platform for consultants, freelancers and vendors to the nonprofit sector. He also teaches fundraising, philanthropy and marketing in graduate programs at Juniata College, Eastern University, the University of Pennsylvania and Thomas Edison State University. He holds a bachelor’s degree from Juniata College in Huntingdon, Pennsylvania and a Master’s in Philanthropy and Development from St. Mary’s University of Minnesota. In addition, Matt has held fundraising and leadership positions at the Boy Scouts of America, Lebanon Valley College, the University of Cincinnati, Ursinus College and the University of the Arts.

Lisa A. Lori is a partner in the litigation and intellectual property practice groups at Klehr Harrison Harvey Branzburg LLP in Philadelphia, PA.  She maintains a national trial practice, with emphasis on intellectual property, corporate and employment disputes, including trademark, copyright, trade secret, licensing, contract, breach of fiduciary duty, restrictive covenant and fraud matters.  In addition to litigating such matters in courts and arbitration forums across the country, Lisa develops compliance and litigation avoidance strategies for her clients.  Her clients consist of private and publicly held companies (including Fortune 500 companies), not for profit entities, officers and directors of companies, and individual entrepreneurs, and include universities, not for profit (and for profit) housing facilities, medical and life science institutions, technology, media, financial service, pharmaceutical, cosmetic and medical device manufacturing and distribution companies nationwide.  Lisa is “AV Preeminent” Peer Review Rated by Martindale-Hubbell and is named a Pennsylvania Super Lawyer®  - a recognition bestowed upon only 5% of the lawyers in the state.   

Lisa is a current member of the Board of Trustees of Marywood University and an  advisory board member of NonProfit PRO.  Lisa is a past member of the board of directors of Fashion Group International (FGI), a global, non-profit, professional organization with 5000 members in the fashion industry including apparel, accessories, beauty and home.  Lisa served as the Regional Director of FGI from 2011 through 2013.

Ana Lisa Yoder is an independent consultant who supports leaders seeking to implement effective practices at the board, executive, and staff levels.  Drawing on 23 years of experience as a nonprofit and foundation leader, her work includes developing innovative collaborative initiatives in foundation and nonprofit settings, speaking locally and nationally about effective grantmaking practices, and facilitating group planning processes.  She currently leads a statewide effort to expand grantmakers’ understanding of the needs and contributions of immigrant communities across Pennsylvania.  Ana Lisa sits on the 2016 National Conference Planning Committee for Grantmakers for Effective Organizations and is the in-coming board chair of the Homeless Assistance Fund, Inc. 

Through 2015 Ana Lisa was director of grantmaking and special projects for The Philadelphia Foundation, where she oversaw the annual distribution of the foundation’s $5 million in discretionary funds. In this role she supported capacity building efforts for more than 250 nonprofits, staying current with best thinking in the field about nonprofit management and assisting board chairs and executive directors to put these into practice. Ana Lisa also led the foundation’s special initiatives, most recently spearheading an effort to create the Nonprofit Repositioning Fund, a multi-funder initiative to encourage and support formal, long-term collaborations in Greater Philadelphia’s nonprofit sector.

Prior to joining the Foundation in 2009, Ana Lisa directed the first program in the state of Pennsylvania to work with Spanish-speaking survivors of domestic abuse and spent many years in the fields of child welfare, sexual assault, and mental health.  Ana Lisa holds a master of social service from the Bryn Mawr College Graduate School of Social Work and Social Research.  She is fluent in Spanish and lives in West Philadelphia with her husband and 7-year old son. 

Ana Lisa Yoder, MSS, LSW is an independent consultant who supports leaders seeking to implement effective practices at the board, executive, and staff levels.  Drawing on 23 years of experience as a nonprofit and foundation leader, her work includes developing innovative collaborative initiatives in foundation and nonprofit settings, speaking locally and nationally about effective grantmaking practices, and facilitating group planning processes.   She currently leads a statewide effort to expand grantmakers’ understanding of the needs and contributions of immigrant communities across Pennsylvania.  

Through 2015 Ana Lisa was director of grantmaking and special projects for The Philadelphia Foundation, where she oversaw the annual distribution of $5 million in discretionary funds.  While there she spearheaded a regional initiative to create the Nonprofit Repositioning Fund, a multi-funder initiative to encourage and support formal, long-term collaborations in Greater Philadelphia’s nonprofit sector.  Ana Lisa currently sits on the 2016 National Conference Planning Committee for Grantmakers for Effective Organizations and is the in-coming board chair of the Homeless Assistance Fund, Inc.