Managing a real estate business requires expert financial guidance. Our CPA team specializes in delivering tax strategies and accounting services tailored to the needs of real estate professionals across the U.S. Whether you’re a developer, investor, broker, or contractor, we offer comprehensive financial solutions to support your growth and maximize profitability.
Managing the financial health and compliance of a nonprofit requires more than just accounting—it’s about ensuring accountability, financial transparency, and alignment with regulatory standards like GAAP and FASB for nonprofit organizations. We specialize in providing tailored CPA services that address the unique challenges faced by public charities and private foundations, ensuring your mission thrives while maintaining fiscal responsibility.
As a board member, you hold fiduciary responsibility, ensuring the proper stewardship of your nonprofit’s resources. We provide governance training that empowers your board to manage revenue streams, approve expenditures, and oversee financial risk effectively. Linked Accounting helps your board meet its obligations by enhancing their understanding of key areas such as restricted and unrestricted funds, internal controls, and adherence to the Uniform Prudent Management of Institutional Funds Act (UPMIFA).
The nonprofit financial environment demands a finance director well-versed in IRS Form 990, the Statement of Financial Position, and the Statement of Activities. We assist your organization in hiring and onboarding finance leaders who understand restricted grants, in-kind contributions, and cost allocations. Our training also covers fund accounting principles, helping your finance team stay aligned with both donor expectations and GAAP.
An external audit provides critical assurance that your financial statements are accurate, compliant, and follow nonprofit accounting standards as defined by FASB. Our audit services help ensure transparency in areas such as the recognition of conditional and unconditional contributions, classification of net assets, and compliance with federal grant auditing under the Uniform Guidance (formerly A-133 audits). We deliver thorough audits that give your board, donors, and grantors confidence in your financial integrity.
Your organization’s Form 990 is not just a tax filing—it’s a public document that communicates your nonprofit’s financial stewardship and impact. Linked Accounting ensures accurate completion of your 990, including Schedule A (Public Charity Status), Schedule B (Contributors), and Schedule G (Fundraising Events). We also offer strategic tax guidance on unrelated business income (UBI), charitable gift acceptance policies, and maintaining your 501(c)(3) tax-exempt status under IRS regulations.
A strong accounting system for nonprofits goes beyond software; it requires effective internal controls, segregation of duties, and efficient workflows. We help design accounting systems that facilitate accurate tracking of grants, program service expenses, and administrative overhead. Linked Accounting trains your team to implement proper controls, ensuring compliance with both GAAP and nonprofit-specific regulations like the Financial Accounting Standards Board’s (FASB) Accounting Standards Update (ASU) 2016-14.
Our goal is to provide tailored financial solutions that strengthen the financial health and transparency of your nonprofit organization. From board governance and audit services to strategic tax compliance, we help you build donor confidence and financial integrity at every level.
Form 990 is not just a tax form—it’s a publicly available document that showcases your organization’s financial health, governance practices, and mission impact. Filing an accurate 990, especially with detailed schedules like Schedule A (Public Charity Status) and Schedule B (Contributors), demonstrates transparency and can help build donor trust. It’s essential for maintaining 501(c)(3) status and avoiding penalties, while also serving as a key communication tool with stakeholders and grantors.
In nonprofit accounting, restricted funds must be used for specific purposes set by donors, while unrestricted funds can be used at your discretion. Mismanagement or incorrect reporting of these funds can lead to compliance issues and damage donor relationships. We ensure proper tracking and segregation of these funds, adhering to FASB guidelines, so your financial statements clearly reflect the intended use of donations.
A nonprofit audit involves assessing whether your financial statements are fairly presented in accordance with GAAP. Critical areas of focus include revenue recognition, grant compliance, and internal controls. For public charities and foundations, audits also ensure that restricted funds are properly accounted for, and that conditional grants are recognized correctly. The outcome provides your board and donors with confidence in the organization’s financial oversight and accountability.
Unrelated business income (UBI) refers to revenue generated from activities unrelated to your core mission, such as selling merchandise or renting property. Too much UBI can jeopardize your 501(c)(3) status if it exceeds IRS thresholds. We help you identify UBI sources, calculate your tax liabilities, and implement strategies to minimize the impact, ensuring your nonprofit remains compliant with IRS rules while optimizing revenue streams.
A financial audit provides the highest level of assurance that your financial statements are free from material misstatements, while a review offers limited assurance. Nonprofits often choose an audit when required by funders, federal regulations, or when there are complex financial activities like large grants or multiple revenue streams. A review might suffice for smaller organizations with simpler financial structures, but for larger entities, an audit is generally more beneficial for maintaining donor trust and ensuring compliance.
Internal controls help ensure the accuracy of financial reporting, compliance with laws, and efficient operations. For nonprofits, strong controls are critical for managing donations, grant funds, and preventing fraud. We assist in establishing segregation of duties, approving workflows for expenditures, and implementing checks to ensure proper oversight. Additionally, we provide guidance on using audit trails in accounting software to track all financial transactions, ensuring transparency and accountability.
Nonprofits with endowments must carefully manage these funds to balance growth, risk, and liquidity while complying with the Uniform Prudent Management of Institutional Funds Act (UPMIFA). We offer guidance on investment policies, spending rules, and rebalancing strategies that align with your long-term mission. Our goal is to ensure your endowment supports your ongoing programs while maintaining compliance with donor restrictions and investment objectives.
Public charities must pass the public support test, which requires a substantial portion of revenue to come from public sources like donations or grants. Failure to meet this test could result in losing public charity status and being reclassified as a private foundation, which carries different tax implications and reporting requirements. We assist in tracking your public support percentage and help ensure compliance by strategically managing revenue streams to maintain your public charity designation.
Tax-exempt bonds are a powerful financing tool for nonprofits undertaking large capital projects, such as constructing new facilities or acquiring property. These bonds offer lower interest rates compared to taxable bonds, but require strict compliance with IRS regulations, including use-of-proceeds rules. We guide your organization through the issuance process, ensuring adherence to bond covenants and post-issuance compliance, maximizing your financial resources while staying compliant with tax-exempt status requirements.
Brian’s passion for developing and implementing business and tax strategies has been instrumental to many businesses and individuals during his tenure at Linked Accounting. Business owners regularly seek out his advice on tax planning and audit matters, commercial lending, and business acquisition and sale transactions. When new tax laws are passed, you can be certain Brian will have read the law and developed tax strategies to help our clients make good use of new provisions of the Tax Code.
Laura Weston, CPA, brings over 20 years of audit and business advisory experience, including roles as a controller for both a manufacturing and a real estate investment company. She specializes in serving clients across various industries, including real estate, manufacturing, franchising, ERISA, and not-for-profit organizations. Laura also provides litigation support, helps strengthen internal control policies and procedures, and conducts due diligence for acquisitions and sales. Laura holds a Master’s degree in Business Administration from Utah State University and is a member of the American Institute of Certified Public Accountants. She is licensed as a CPA in both Utah and Hawaii. Outside of work, Laura enjoys traveling and spending time outdoors with her husband and two children.
We understand the importance of consistency, accessibility, and expertise when it comes to managing the financial needs of nonprofits. Our team provides the specialized attention your organization deserves, ensuring you have reliable and knowledgeable partners guiding you every step of the way.