We chose the not-for-profit sector as the theme for this edition of the JofA because of the wide interest CPAs have in this area. CPAs are not just accountants, auditors, and executives in the not-for-profit space. They also serve as board members, volunteers, and donors, often with a passion for a cause that may be very close to their heart.
Passion for the mission also is a trademark of the guest editors for this issue of the JofA. Two not-for-profit CFOs and two public accountants serving the not-for-profit sector helped put together this month's magazine. They are eager to help their organizations and their clients make the world a better place by adhering to the public service doctrine that is a source of pride for CPAs.
This is the third guest editors issue the JofA has produced, following an edition featuring young CPAs in May 2017 and an issue focused on personal financial planning in February of this year. Guest editors provide direction on what stories should be featured in the magazine from their area of expertise. They edit stories, provide technical feedback, and advise on the cover of the magazine. Two guest editors wrote stories that appear in this issue. Uvette Pope-Rogers described how her organization joined forces with others to more effectively combat child abuse in South Carolina, and Sibi Thomas wrote a Checklist column on what to include in internal reporting for boards and governance committees.
Other articles in this issue touch on important issues for not-for-profits such as recruiting, training, and retaining board members; results-driven budgeting; and cybersecurity. We are grateful for the contributions of the guest editors, whose bios are below:
- Carolyn Mollen, CPA, is CFO of Independent Sector, a national membership organization in Washington, D.C., that brings together a diverse set of not-for-profits, foundations, and corporations to advance the common good. She is a member of the AICPA Not-for-Profit Advisory Council and the Greater Washington Society of CPAs board of governors, and serves on the FASB Not-for-Profit Advisory Committee. In her free time, she enjoys sharing her love of theater and practicing yoga with her 10-year-old daughter.
- Uvette Pope-Rogers, CPA, CGMA, is CFO of Children's Trust of South Carolina, a statewide organization based in Columbia, S.C., that delivers programming, training, community outreach, and advocacy to prevent child abuse, neglect, and injury (see "Not-for-Profits Teaming Up to Fulfill Missions," page 16). She previously served as controller for the South Carolina Education Lottery and as an ordnance officer in the U.S. Army. She lives in Columbia with her husband, four children, and their dog. She enjoys traveling and reading.
- Jennifer Casacchia, CPA, is an audit senior manager on the not-for-profit and higher education practices team at Sikich LLP in Naperville, Ill. She also is a member of the AICPA Not-for-Profit Advisory Council and serves on the Illinois CPA Society's Not-for-Profit Content Advisory Group and Not-for-Profit Organizations Committee. She has written for the AICPA Not-for-Profit Section website and tested courses for the AICPA Not-for-Profit Certificate Program. She lives in St. Charles, Ill. In her free time, she enjoys being with family and friends, trying new restaurants, and attending live musical and theater performances.
- Sibi Thomas, CPA, CGMA, is a partner in the Nonprofit, Government & Healthcare Group at Marks Paneth LLP in New York City. He serves on the AICPA Not-for-Profit Entities Expert Panel (see "Checklist: Tips for NFP Internal Reports," page 12) and has been recognized by the CPA Practice Advisor as a 40 Under 40 honoree. He volunteers his time as a mentor with the New York State Society of CPAs and worked as an adjunct faculty member for not-for-profit accounting at New York University. He lives in Westchester, N.Y., with his wife and two children. He enjoys soccer and is a dedicated supporter of Manchester United.