Governmental and Not-for-Profit Training Program 2018

GOV1852 - Endowments - Past, Present & Future

Oct 17, 2018 8:30am ‐ Oct 17, 2018 10:10am

Standard: $49.00

Description

Not all endowments are the same, and they often times create complexity and confusion within not-for-profit organizations. This session will review endowment accounting and financial reporting, provide an overview of UPMIFA, and share some suggestions for effective communication with Boards, development staff, and donors about endowments.

Learning Objectives:

  • Assess endowment accounting, financial reporting, and disclosures – with a focused discussion on the impact of ASU 2016-14 on endowments 
  • Interpret accounting rules for underwater endowments 
  • Contract donor-restricted and board-designated endowments
  • Assess endowment pool accounting

Speaker(s):

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