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Entries by Katie Chrisman

Grant Management and Financial Reporting Best Practices 

Grants are an important funding source for many not-for-profit organizations. They allow organizations to expand programs, serve more people, and strengthen their community impact. Managing grant funds, however, requires careful oversight. It calls for transparency, accountability, and accurate financial reporting. Clear grant-management processes help ensure funds are used appropriately, compliance requirements are met, and funder trust is maintained. Why Strong Grant …

Grants are an important funding source for many not-for-profit organizations. They allow organizations to expand programs, serve more people, and strengthen their community impact. Managing grant funds, however, requires careful oversight. It calls for transparency, accountability, and accurate financial reporting. 

Clear grant-management processes help ensure funds are used appropriately, compliance requirements are met, and funder trust is maintained. 

Why Strong Grant Management Matters 

Every grant includes specific expectations. These may involve spending guidelines, reporting deadlines, or performance outcomes. A structured approach helps your organization meet those expectations while maintaining financial control and audit-readiness. 

Effective grant-management practices help organizations: 

  • Maximize the impact of awarded funds 
  • Reduce compliance risk 
  • Improve communication with funders and auditors 
  • Strengthen future funding opportunities 

Well-organized systems make it easier to demonstrate responsible stewardship. 

Core Elements of Effective Grant Management 

Develop clear policies and procedures 
Document how grants are applied for, approved, tracked, and reported. Written policies support consistency and year-end reporting accuracy. 

Assign clear responsibility 
Designate a grant manager or defined team. Clear ownership improves coordination between program staff and finance staff. 

Track each grant separately 
Maintain distinct budgets within your accounting system. Use classes, projects, or cost-centers to prevent overlap and improve reporting clarity. 

Monitor spending regularly 
Compare actual expenses to approved budgets throughout the grant period. Early review reduces last-minute adjustments and reporting issues. 

Maintain thorough documentation 
Keep organized records of invoices, payroll allocations, and supporting documentation. Clear records simplify audit preparation and strengthen internal controls. 

Financial Reporting Considerations 

Accurate reporting supports compliance and reinforces credibility. 

Reconcile consistently 
Financial reports should align with your accounting records and approved grant budgets. Regular reconciliations reduce errors. 

Distinguish restricted and unrestricted funds 
Clear classification ensures compliance with donor intent and improves financial transparency. 

Align program results with financial data 
Spending should directly support the funded initiative. Ongoing communication between departments supports accurate reporting. 

Conduct internal reviews 
A structured pre-submission review helps identify inconsistencies and ensures clarity before reports are submitted. 

Supporting Long-Term Stability 

Strong grant-management practices do more than satisfy compliance requirements. They support long-term sustainability. When financial processes are clear and well-documented, organizations are better positioned for future funding and continued mission growth. 

How DBC Can Help 

DBC serves as a trusted advisor to not-for-profit organizations seeking stronger grant-management systems, clearer financial reporting, and greater audit-readiness. If your organization is preparing for growth, new funding, or increased oversight, this is a good time to evaluate your current processes.  

Reach out to the DBC team to discuss how your current systems are supporting compliance, reporting, and long-term stability. A thoughtful review today can help strengthen the financial foundation that sustains your mission tomorrow. 

Using Client Accounting and Advisory Services for Transparent Reporting 

For not-for-profit organizations, transparency is essential to maintaining trust. Donors, grantors, board members, and regulators expect clear reporting and responsible stewardship. Delivering that level of oversight can be difficult without the right financial structure in place. Client Accounting and Advisory Services provide both operational support and strategic insight to strengthen financial management and reporting. What Are Client Accounting and Advisory …

For not-for-profit organizations, transparency is essential to maintaining trust. Donors, grantors, board members, and regulators expect clear reporting and responsible stewardship. Delivering that level of oversight can be difficult without the right financial structure in place. 

Client Accounting and Advisory Services provide both operational support and strategic insight to strengthen financial management and reporting. 

What Are Client Accounting and Advisory Services? 

Client Accounting and Advisory Services combine day-to-day accounting support with higher-level financial guidance. Services may include bookkeeping, payroll, financial statement preparation, internal control support, cash flow monitoring, and ongoing advisory discussions. 

This approach allows organizations to move beyond basic compliance and gain: 

  • Reliable, timely financial data 
  • Real-time access through cloud-based systems 
  • Structured internal processes 
  • Ongoing financial insight to support leadership decisions 

The goal is not just accurate reporting, but informed decision-making. 

Why Transparent Reporting Matters 

Clear financial reporting reinforces credibility and supports long-term sustainability. It demonstrates that resources are managed carefully and in alignment with donor intent. 

Strong reporting practices help organizations: 

  • Maintain funder confidence 
  • Support grant and regulatory compliance 
  • Improve board-level oversight 
  • Identify financial trends early 

Accurate, consistent reporting strengthens accountability across the organization. 

How Client Accounting and Advisory Services Support Transparency 

Timely financial visibility 
Up to date financial data allows leadership to monitor spending, program performance, and cash flow throughout the year. 

Structured reporting processes 
Consistent financial reporting supports grant compliance and audit-readiness while reducing last minute pressure at year-end. 

Strengthened internal controls 
Additional oversight improves segregation of duties and reduces risk, particularly for organizations with lean accounting teams. 

Clear tracking of restricted and unrestricted funds 
Proper classification supports compliance and improves reporting clarity. 

Ongoing advisory insight 
Regular financial review and planning discussions help leadership stay proactive rather than reactive. 

A Stronger Financial Foundation 

Client Accounting and Advisory Services provide more than just operational support. They offer an ongoing partnership built on consistent oversight and practical financial guidance. 

With the right structure in place, not-for-profit organizations can improve reporting accuracy, strengthen internal processes, and develop financial systems that support sustainable mission growth. 

How DBC Can Help 

DBC provides Client Accounting and Advisory Services tailored to the needs of not-for-profit organizations. Our team supports daily accounting functions while also providing thoughtful financial guidance to help leadership make sound decisions. 

If your organization is looking to strengthen reporting, improve oversight, or prepare for future growth, DBC can help you build a financial framework that supports both compliance and long-term stability.

Using Work-in-Progress Reports to Improve Profitability 

A construction project is always in motion. Labor hours fluctuate, material deliveries shift, and costs evolve as work progresses. In this environment, guessing where a project stands financially is not enough. Contractors need a clear, consistent way to understand whether they are ahead, behind, or right on track. This is where work-in-progress reports become essential. A strong WIP …

A construction project is always in motion. Labor hours fluctuate, material deliveries shift, and costs evolve as work progresses. In this environment, guessing where a project stands financially is not enough. Contractors need a clear, consistent way to understand whether they are ahead, behind, or right on track. This is where work-in-progress reports become essential. 

A strong WIP report shows the financial health of a project at any point in time. It reveals how costs compare to estimates, how much revenue should be recognized, and whether billing lines up with the work completed. When used consistently, WIP reporting becomes one of the most powerful tools for protecting profitability. 

What a WIP Report Measures 

A WIP report connects three key elements: progress, cost, and billing. By comparing how much work has been completed with how much has been billed and spent, contractors gain insight into the true status of each project. 

A well-prepared WIP report helps answer questions such as: 

  • Are we recognizing revenue accurately based on project progress? 
  • Are we overbilled or underbilled? 
  • Are costs rising faster than expected? 
  • Are we on pace to meet the original margin? 

These answers help contractors make decisions before small problems become larger ones. 

Identifying Overbilling and Underbilling 

WIP reports highlight whether billing aligns with the actual progress of the job. Both overbilling and underbilling reveal important financial information: 

  • Overbilling may improve cash flow in the short term but can reduce future billings and strain project margins if costs are higher than expected. 
  • Underbilling signals that work has been completed but not billed, which can restrict cash flow and mask profitability issues. 

Tracking these indicators helps contractors adjust billing practices and maintain a steadier financial position. 

Keeping Projects Aligned With Estimates 

WIP reports compare actual costs to estimated costs, making it easier to identify areas where the project is drifting off budget. Early detection is critical. When labor hours exceed expectations or material costs rise quickly, contractors can take corrective action before the issue affects the entire project. 

Accountants play an important role in this process by helping contractors update projections and ensure costs are allocated correctly. 

Supporting More Accurate Revenue Recognition 

Many contractors use the percentage-of-completion method for revenue recognition. WIP reports provide the information needed to apply this method accurately, ensuring that revenue reflects actual progress rather than cash received. 

This helps produce financial statements that reflect the real status of each job, which is valuable for owners, lenders, and bonding agents. 

Improving Communication Between the Office and the Field 

WIP reporting strengthens the connection between financial records and field activity. When project managers, superintendents, and accounting staff review WIP results together, they often uncover issues that were not visible from a single perspective. 

A stronger communication loop can reveal: 

  • Delays that need to be addressed 
  • Subcontractor performance concerns 
  • Material shortages that could affect schedule or cost 
  • Opportunities to improve forecasting for future jobs 

These insights improve both current work and long-term planning. 

Supporting Long-Term Profitability 

A consistent WIP process allows contractors to evaluate performance across multiple projects. Over time, patterns emerge that help refine estimating, staffing, and material planning. 

For example, WIP reviews may show that: 

  • Certain types of work consistently produce stronger margins 
  • Specific stages of a project tend to exceed estimated labor 
  • Profitability varies depending on crew size or subcontractor choice 

These findings help owners make strategic decisions about the kinds of projects they pursue and how they allocate resources. 

Building Confidence in Your Financial Picture 

When WIP reporting is done well, it becomes more than a financial document. It becomes a roadmap for how projects are performing and where adjustments may be needed. The transparency it provides helps contractors maintain profitability, plan ahead, and make decisions with greater confidence. 

At DBC, we help construction companies strengthen their WIP reporting processes, interpret results, and build financial systems that support long-term success. If you would like guidance on improving your WIP reporting or connecting it more closely to your project management practices, our team is here to help. 

Cost Overruns: How Accountants Help You Prevent Budget Blowouts 

Cost overruns can take a project that looked profitable on paper and turn it into a challenge the moment work begins. Material costs shift, labor availability changes, schedules tighten, and unexpected site conditions surface. Even experienced contractors know how quickly a job can drift off budget when several small issues stack up at once. These pressures …

Cost overruns can take a project that looked profitable on paper and turn it into a challenge the moment work begins. Material costs shift, labor availability changes, schedules tighten, and unexpected site conditions surface. Even experienced contractors know how quickly a job can drift off budget when several small issues stack up at once. These pressures make it essential to have financial systems that catch problems early and support clear, confident decision making. 

While cost overruns are common in construction, they do not have to be routine. With the right oversight and financial structure, contractors can anticipate risks, protect margins, and maintain control over project performance. Accountants play a key role by creating the visibility and clarity needed to keep budgets steady from start to finish. 

Strengthening Job Costing to Catch Issues Early 

Accurate job costing is the foundation of any effort to control project spending. When labor, materials, equipment, and subcontractor costs are tracked consistently, contractors gain a clearer view of how a project is performing in real time. 

Accountants help improve job costing by: 

  • Establishing detailed cost codes 
  • Ensuring costs are applied correctly and on time 
  • Reviewing actual costs against estimates 
  • Highlighting trends that may signal early overruns 

These steps help contractors move from reactive to proactive decision making. 

Improving Estimates and Budget Assumptions 

Many cost overruns begin long before a project starts. Underestimated labor hours, incomplete scope descriptions, or insufficient contingencies can create a budget that is difficult to follow once work begins. 

Accountants help refine estimates by reviewing historical job data, evaluating past performance against projections, and identifying cost categories where overruns occur frequently. Over time, this creates a more accurate estimating process that reduces surprises in the field. 

Monitoring Work in Progress for Real-Time Visibility 

Work in progress (WIP) reporting is one of the most important tools for preventing budget blowouts. A strong WIP report compares the percentage of work completed with the costs incurred to date. When these two do not align, it may indicate job delays, underestimated labor, or billing issues. 

Accountants use WIP reports to: 

  • Track profitability throughout the project 
  • Identify underbilling or overbilling 
  • Highlight costs that are rising faster than expected 
  • Provide owners with clear, actionable insights 

Regular WIP meetings help ensure that financial information stays connected to what is happening on site. 

Enhancing Cash Flow Management 

Cash flow problems can contribute to cost overruns by delaying material purchases, limiting available labor, or forcing rushed decisions. Accountants help contractors plan for cash needs by analyzing projected expenses, contract terms, and payment timing. 

A structured cash flow plan helps contractors: 

  • Prepare for high-cost phases of the project 
  • Avoid delays caused by funding gaps 
  • Maintain steady operations even when billing cycles fluctuate 

This stability supports stronger project execution and cost control. 

Improving Change Order Processes 

Change orders are unavoidable in construction, but without strong processes they can quickly contribute to budget overruns. When changes are not documented promptly or priced accurately, costs can accumulate without being captured in the contract. 

Accountants help strengthen change order management by ensuring: 

  • Costs associated with changes are tracked separately 
  • Pricing reflects both direct and indirect impacts 
  • Documentation is submitted in a timely manner 
  • Financial records match field activity 

Clear processes protect profitability and reduce disputes with clients. 

Reviewing Contract Terms for Hidden Risks 

Contracts influence how risk is shared, when payments are received, and how unexpected costs are handled. Accountants help contractors evaluate terms such as retainage, billing schedules, pricing structures, and scope definitions. Understanding these details upfront helps prevent misunderstandings and financial strain as the project progresses. 

Learning From Completed Projects 

Post-project reviews offer some of the most valuable insights for preventing future overruns. Accountants work with contractors to compare estimated costs to actual spending and identify where differences occurred. 

A well-run review may highlight issues such as: 

  • Labor hours consistently underestimated 
  • Material cost volatility not included in the budget 
  • Inefficient subcontractor coordination 
  • Inaccurate cost allocations in job costing 
  • Delays not reflected in the project timeline 

These lessons help contractors build stronger processes for future jobs. 

Bringing Financial Clarity to Construction Projects 

Cost overruns may be common, but they can be significantly reduced with the right systems in place. Accountants bring structure, visibility, and financial discipline that help contractors keep projects on track and maintain profitability. When field experience and financial insight work together, both budgets and timelines become more predictable. 

At DBC, we partner with construction companies to strengthen budgeting processes, improve project forecasting, and build financial systems that support long-term growth. If you would like guidance on preventing cost overruns or evaluating your current job costing processes, our team is here to help. 

Best Practices for Seasonal Employee Hiring and Payroll 

Seasonal staffing is a reality for many hospitality businesses. Hotels manage fluctuations tied to travel patterns. Restaurants adjust for holidays, tourism, and local events. These cycles help match labor to demand, but they also create challenges in hiring, onboarding, scheduling, and payroll. When seasonal employees are brought on quickly without clear processes, businesses can run into problems such as …

Seasonal staffing is a reality for many hospitality businesses. Hotels manage fluctuations tied to travel patterns. Restaurants adjust for holidays, tourism, and local events. These cycles help match labor to demand, but they also create challenges in hiring, onboarding, scheduling, and payroll. 

When seasonal employees are brought on quickly without clear processes, businesses can run into problems such as misclassified workers, inconsistent pay practices, or gaps in compliance. A thoughtful approach helps ensure staffing needs are met while maintaining accuracy and stability in payroll. 

Start with Clear Hiring Criteria 

Seasonal hiring moves fast, and decisions often need to be made quickly. Establishing criteria before recruitment begins helps owners and managers select the right candidates for short-term roles. These criteria might include availability, relevant experience, flexibility, and familiarity with the pace of hospitality work. 

Clear expectations at the hiring stage reduce turnover and help employees adapt more easily during busy periods. 

Use Consistent Onboarding Processes 

Seasonal employees need the same clarity as year-round staff. A consistent onboarding process ensures that everyone understands workplace policies, tip reporting procedures, scheduling expectations, and job responsibilities. 

A simple onboarding checklist can keep this process organized and reduce communication gaps. For example: 

  • Required paperwork and documentation 
  • Explanation of wage structure, including tips and service charges 
  • Overview of scheduling and shift responsibilities 
  • Training on point-of-sale or property management systems 

Even small improvements to onboarding can create smoother payroll outcomes later. 

Ensure Proper Worker Classification 

Seasonal employees must be classified correctly. Many hospitality businesses mistakenly categorize short-term workers as independent contractors. However, if the business sets the schedule, directs the work, and provides tools, the worker is almost always considered an employee. 

Correct classification protects the business from penalties and ensures workers receive the wages and protections required by law. 

Communicate Scheduling and Pay Expectations Upfront 

Seasonal staff often work a mix of peak and slow hours. Clear communication about shift structure, availability requirements, and how hours may fluctuate helps manage expectations and reduce confusion. 

This is also the right time to explain how payroll works, including overtime rules, break requirements, and any tip pooling practices. 

Strengthen Payroll Tracking During Seasonal Peaks 

During busy periods, many payroll issues stem from rushed processes or missing documentation. To reduce risk, businesses benefit from reviewing how hours, tips, and service charges flow into payroll during peak times. Key areas to confirm include: 

  • Whether new employees are set up correctly in the system 
  • Whether overtime calculations reflect different pay rates 
  • Whether tip reporting habits remain consistent across a larger team 

Attention during the season helps prevent corrections once the season ends. 

Review Tip Pooling and Reporting Processes 

If seasonal workers join a tip pool, make sure the structure is reviewed and documented before the season begins. Seasonal employees should be trained on how to report tips, how pools are calculated, and when reporting is due. 

Clear processes help maintain fairness and support accurate payroll records. 

Stay Current on Wage and Labor Requirements 

Seasonal staffing often brings a larger workforce. This makes it important to stay current on federal, state, and local labor requirements, particularly regarding overtime, youth employment rules, split shifts, and required breaks. Seasonal operations may involve younger workers or shorter shift structures that require additional attention. 

Keeping policies aligned with current regulations helps protect both the business and staff. 

Conduct a Post-Season Review 

Once the season ends, take time to assess what worked well and where challenges emerged. A brief review helps prepare for the next cycle and strengthens long-term staffing strategy. This review might include: 

  • Evaluating whether staffing levels matched demand 
  • Identifying payroll issues that slowed down processing 
  • Determining whether onboarding or training gaps contributed to errors 

Small adjustments between seasons help create a smoother and more predictable experience the next time around. 

Building a Strong Seasonal Hiring and Payroll Framework 

Seasonal staffing does not have to bring uncertainty. When businesses prepare ahead, establish clear processes, and maintain consistent payroll practices, seasonal employees become a valuable extension of the core team. This leads to better service, fewer payroll issues, and a more stable financial picture. 

At DBC, we help hospitality business owners build staffing and payroll systems that support both seasonal and year-round success. If you would like guidance on strengthening your seasonal hiring or payroll approach, our team is here to help. 

Understanding Overtime Rules in the Hospitality Industry 

Overtime rules in hospitality can be challenging to navigate. Restaurants, hotels, and event venues rely on variable scheduling, changing guest volume, and employees who often shift roles throughout the week. These dynamics make overtime calculations more complicated than in many other industries, and even small errors can create issues with compliance, payroll accuracy, and …

Overtime rules in hospitality can be challenging to navigate. Restaurants, hotels, and event venues rely on variable scheduling, changing guest volume, and employees who often shift roles throughout the week. These dynamics make overtime calculations more complicated than in many other industries, and even small errors can create issues with compliance, payroll accuracy, and staff trust. 

Restaurants in particular face unique pressures. Busy meal periods, sudden rushes, special events, and kitchen workload fluctuations often require staff to stay longer than planned. When shifts stretch past the expected hours, it becomes even more important to ensure overtime is handled correctly and consistently. 

A clearer understanding of the rules helps hospitality business owners reduce risk and support fair and accurate compensation. 

Know How Overtime Is Defined 

Federal overtime rules require employers to pay one and one-half times an employee’s regular rate of pay for any hours worked beyond 40 in a workweek. Some states impose additional daily or weekly requirements, so businesses should review both federal and state rules regularly. 

For restaurants, where employees often pick up extra shifts or cover for co-workers, these rules come into play frequently. Hotels may encounter similar challenges when covering peak check-in times, banquets, or seasonal surges. 

Understand the Regular Rate of Pay 

The regular rate includes more than base hourly wages. It incorporates certain forms of additional compensation, which means the calculation must reflect the full picture of an employee’s pay. For tipped employees, the regular rate includes the cash wage plus the tip credit taken by the employer. 

This is especially important for restaurants because: 

  • Servers and bartenders may earn different rates depending on their role during a shift. 
  • Back-of-house staff may receive shift premiums or incentive pay. 
  • Employees may switch roles midweek, which changes the calculation. 

Accurate calculations support compliance and help maintain transparent, fair pay practices. 

Manage Multiple Pay Rates Carefully 

Many hospitality employees work more than one job within the same business. A restaurant employee might serve during lunch, prep in the kitchen for the dinner shift, and assist with events on weekends. A hotel employee may alternate between front desk, banquets, and guest services. 

When employees work at more than one pay rate, employers must determine the correct regular rate for overtime calculations. This often requires reviewing hours by role and applying a weighted average. 

A structured scheduling and payroll process helps reduce confusion and ensures overtime pay reflects all the roles an employee performed that week. 

Review State and Local Requirements 

Some states have additional overtime requirements, such as daily overtime after a certain number of hours or special rules tied to split shifts. These rules affect restaurants more frequently because daily schedules can vary widely depending on meal periods and staffing needs. 

Regularly reviewing state and local laws helps ensure that your business remains compliant even as schedules shift between seasons. 

Track Hours Accurately 

Accurate timekeeping is essential for reliable overtime calculations. Challenges arise when employees forget to clock in or out, switch positions midshift without recording the change, or work off the clock to prepare for a meal period or event. 

A strong timekeeping process benefits the entire operation. Restaurants may find that better scheduling tools, clear clock-in procedures, and routine timecard reviews help reduce errors. Hotels may rely on integrated property management systems that track hours across departments. 

Watch for Common Overtime Triggers 

Hospitality businesses often encounter overtime unexpectedly. Some common triggers include: 

  • Last-minute coverage needs during busy service times 
  • Special events, banquets, weddings, or conferences 
  • Extended meal periods in restaurants 
  • High turnover periods that stretch remaining staff 
  • Training sessions held outside of regular schedules 

Being aware of these patterns helps owners prepare and reduces the likelihood of unplanned payroll costs. 

Ensure Tip Credits Are Applied Correctly 

When restaurants use a tip credit, they must ensure the employee’s total compensation meets or exceeds the minimum wage. If a tipped employee works overtime, the tip credit does not increase. The overtime rate must be based on the full minimum wage before the credit is applied. 

This is a common area of confusion for restaurants, and miscalculations often occur when multiple shifts or roles are combined. Regular reviews help confirm that overtime pay is calculated in line with both wage and tip requirements. 

Train Managers on Overtime Rules 

Managers often control scheduling and are the first to respond to staffing gaps. When they have a clear understanding of overtime rules, they can make informed decisions that balance service needs with compliance requirements. 

This is especially useful in restaurants, where shift leads or kitchen managers may adjust schedules quickly to match guest demand. 

Build a Consistent Overtime Policy 

A clear policy helps employees understand when overtime occurs, how it is calculated, and what approval process is required. Businesses that set expectations early often encounter fewer disputes and maintain smoother payroll operations. Restaurants benefit from this clarity because shift patterns change rapidly and employees often seek extra hours. 

Hotels and other hospitality businesses benefit as well, especially when departments overlap or share staff. 

Creating Clarity Around Overtime 

Overtime rules in hospitality are detailed but manageable when the right systems are in place. With accurate timekeeping, clear communication, and careful attention to tip credits and multiple pay rates, businesses can reduce risk and build stronger payroll practices. 

At DBC, we help restaurants, hotels, and other hospitality organizations review their overtime practices, strengthen compliance, and build processes that support long-term operational clarity. If you would like an assessment of your overtime procedures or guidance on improving your system, our team is here to help. 

Intern Spotlight: Getting to Know Our 2026 DBC Interns

Each year, our intern program brings new energy, curiosity, and perspective to DBC. Our 2026 interns come from a range of academic backgrounds and personal interests, but they share a common desire to learn, contribute, and grow in a professional environment that values people as much as technical skill.This year’s intern group includes Eden …

Each year, our intern program brings new energy, curiosity, and perspective to DBC. Our 2026 interns come from a range of academic backgrounds and personal interests, but they share a common desire to learn, contribute, and grow in a professional environment that values people as much as technical skill.

This year’s intern group includes Eden Boer, Matt Hoonhorst, Evan Gillespie, Ivan Radovic, Ethan Bosch, and Alex Welscott. Together, they represent the next generation of accounting professionals who are thoughtful about their careers and intentional about how they grow.

What Drew Them to DBC

Many shared that their first conversations with DBC felt genuine and welcoming. Interviews were described as two-way discussions rather than formal screenings, which helped set clear expectations and create an early sense of connection.

Several interns also noted the impact of meeting DBC team members at career fairs or through campus interactions. Those experiences reinforced the idea that DBC is a place where people are approachable, willing to teach, and invested in one another’s development.

Academic Paths and Career Interests

Our interns bring a range of academic experiences to the firm:

· Eden Boer is studying Accounting at Grand Valley State University and values maintaining balance between academics, work, and personal commitments.

· Matt Hoonhorst is dual enrolled at Grace Christian University and Davenport University, studying Christian Studies and Accounting, and plans to graduate in 2026.

· Evan Gillespie is a senior at Grand Valley State University, majoring in Accounting and participating in the five-year Master of Science in Accounting program.

· Ivan Radovic attends Aquinas College, where he is pursuing degrees in Professional Accountancy and Computer Information Systems.

· Ethan Bosch graduated from Cornerstone University with a degree in Accounting and a minor in Finance and is looking forward to gaining hands-on experience as he begins his professional career.

· Alex Welscott is a senior at Grand Valley State University, majoring in Accounting and preparing to begin studying for the CPA Exam upon graduation.

Across the group, early coursework played a meaningful role in shaping their interest in accounting, particularly classes that emphasized structure, problem-solving, and real-world application.

Life as a DBC Intern

No two days look exactly the same for our interns. Their work includes preparing tax returns, assisting with 1099s, supporting client projects, and learning firm processes alongside full-time staff. Interns rotate across teams and offices, which allows them to build relationships and gain exposure to different working styles and client needs.

Many shared appreciation for the guidance they receive from senior staff and managers who take time to explain not just what to do, but why it matters. That context helps connect day-to-day work with long-term professional development.

Outside the Office

Outside of work and school, they stay busy. Interests range from competitive sports and fitness to fishing, hunting, travel, and time with family and friends. Some enjoy collecting memorabilia or following auto racing, while others recharge by being outdoors or staying active year-round.

These interests reflect an understanding that long-term success in public accounting requires work-life balance and perspective.

Looking Ahead

As they look ahead to the coming year, the group shared goals centered on strengthening technical skills, improving study habits, and taking on more complex work. Several are already thinking about CPA Exam preparation and how to approach it in a way that aligns with work responsibilities and personal commitments.

That awareness is exactly what we hope to support through the program. The goal is not to rush the process, but to help build confidence, encourage questions, and develop habits that will serve them well throughout their careers.

We are grateful for the perspective and enthusiasm this group brings to DBC and look forward to supporting them as they continue their accounting journeys!

When Pivoting in a Crisis, What Should Small- and Medium-Sized Not-for-Profits Prioritize First?

Periods of crisis force leadership teams to move quickly. Revenue shifts, program demand changes, and uncertainty increases pressure across staff and board. When facing disruption, many leaders immediately focus on diversifying funding or launching strategic planning conversations.  Those steps matter. However, crisis response often requires deeper structural decisions that are less comfortable but more …

Periods of crisis force leadership teams to move quickly. Revenue shifts, program demand changes, and uncertainty increases pressure across staff and board. When facing disruption, many leaders immediately focus on diversifying funding or launching strategic planning conversations. 

Those steps matter. However, crisis response often requires deeper structural decisions that are less comfortable but more impactful. 

Below are three areas small- and medium-sized not-for-profits should evaluate early when pivoting. 

Make Clear Decisions About Staffing 

In times of instability, staffing structure deserves immediate review. Not-for-profits often delay difficult personnel decisions due to strong values around inclusion, loyalty, and belonging. While those values are important, maintaining roles that no longer align with strategy or financial reality can weaken the entire organization. 

Crisis periods often clarify which positions are essential to the organization’s future and which may be better suited for transition. Leaders should assess: 

  • Whether current roles align with the core mission and theory of change 
  • Whether workload distribution supports productivity and morale 
  • Whether the organization can sustainably fund each position 

If separations become necessary, they should be handled with transparency and fairness. Establishing clear, values-based severance policies supports both employees and organizational credibility. Financial sustainability and compassion are not mutually exclusive, but they must be balanced thoughtfully. 

Reevaluate Physical Space and Overhead 

Office space is another area that warrants review. The relationship between not-for-profits and physical space has shifted significantly in recent years. Many organizations no longer require the same square footage or fixed-location commitments they once did. 

Leaders should ask: 

  • What type of space is truly necessary to deliver programs effectively? 
  • How often is the space used, and at what cost? 
  • Could hybrid or shared-space models reduce overhead without harming service delivery? 

Reducing or restructuring space is not simply a cost-cutting exercise. It requires operational planning, clear policies for hybrid work, and investment in effective collaboration systems. If an organization pivots to remote or hybrid operations, it must also establish expectations for communication, accountability, and team cohesion. 

Evaluate Funding Alignment, Not Just Funding Volume 

During financial pressure, it can feel counterintuitive to step away from revenue. However, not all funding supports long-term sustainability. 

Grants and contracts should be evaluated for mission alignment and full-cost coverage. Leaders should assess: 

  • Whether funded programs still align with strategic priorities 
  • Whether the funding source covers true direct and indirect costs 
  • Whether accepting the funding requires maintaining roles or expenses that no longer serve the broader mission 

Funding that drives strategic drift or sustains non-core programming can create long-term strain. In some cases, choosing not to renew a grant or contract is a proactive decision that strengthens focus and impact. 

Walking away from misaligned funding signals clarity about purpose and reinforces disciplined governance. 

Balancing Strategy With Structural Change 

Diversifying revenue and engaging the board in strategy discussions remain important crisis responses. However, structural decisions around staffing, space, and funding alignment often have the most immediate financial impact. 

Crisis pivots require courage and careful change management. Clear communication, transparent decision-making, and alignment between board and leadership are critical throughout the process. 

At DBC, our not-for-profit specialists work with organizations to evaluate cost structures, assess funding sustainability, and align operational decisions with long-term mission goals. Thoughtful analysis and proactive planning can help organizations navigate disruption while protecting financial health and organizational integrity. 

To read the original article by Jeanne Bell, please visit https://nonprofitquarterly.org/when-pivoting-in-times-of-crisis-what-should-small-and-medium-sized-nonprofits-prioritize-first/ 

 

Four Fundraising Trends Not-for-Profit Leaders Should Plan for in 2026

Fundraising continues to evolve in response to economic pressure, shifting donor behavior, and rapid technology changes. While overall generosity remains strong, participation trends are changing. Many organizations are seeing fewer small-dollar donors and more reliance on larger gifts.  As we move into 2026, sustainability will depend less on adopting the newest tool and more …

Fundraising continues to evolve in response to economic pressure, shifting donor behavior, and rapid technology changes. While overall generosity remains strong, participation trends are changing. Many organizations are seeing fewer small-dollar donors and more reliance on larger gifts. 

As we move into 2026, sustainability will depend less on adopting the newest tool and more on using the right tools intentionally. Strong systems, responsible data practices, and consistent donor engagement will separate stable organizations from those struggling to adapt. 

Below are four fundraising trends not-for-profit leaders should prioritize in 2026. 

Artificial Intelligence Becoming Operational Standard 

Artificial intelligence is quickly becoming part of everyday fundraising operations. Many organizations now use AI-powered tools for donor segmentation, data cleanup, analytics, and reporting. Tasks that once required hours can often be completed in minutes. 

For larger organizations, predictive analytics and donor journey insights are becoming more common. Smaller not-for-profits are also gaining access to embedded AI features within existing platforms, making the technology more practical and affordable. 

In 2026, the most effective organizations will use AI to increase efficiency without compromising authenticity. Human oversight remains essential. Clear data policies and transparent communication about technology use will help preserve donor trust. 

Donor Privacy as a Competitive Advantage 

Donors are increasingly cautious about how their personal and financial information is handled. Trust in not-for-profits remains relatively strong, but concerns about transparency and data security are growing. 

Privacy practices can no longer be treated as a compliance exercise. They must be visible and intentional. Secure payment systems, clear consent options, and straightforward privacy policies influence whether a donor completes a gift. 

Visible security indicators, accreditation badges, and options such as anonymous giving or communication preferences reinforce credibility. Organizations that demonstrate responsible stewardship of donor data will strengthen trust and improve retention. 

Monthly Giving Providing Revenue Stability 

While small-dollar donor participation has declined in many sectors, recurring giving programs continue to grow. Monthly donors often contribute more annually than one-time supporters and provide predictable revenue that supports long-term planning. 

Recurring programs also allow donors to make manageable contributions over time. This structure can increase loyalty and engagement. 

Not-for-profits should review donor data to identify strong candidates for recurring programs and communicate the impact of sustained support. Shifting focus from one-time transactions to long-term relationships will improve stability in an unpredictable funding environment. 

Personalization Moving From Preference to Expectation 

Generic fundraising messages are becoming less effective. Donors increasingly expect communication tailored to their interests, giving history, and preferred channels. 

Technology now allows segmentation and personalization at scale. Strong customer relationship management systems help consolidate donor data and support timely, relevant outreach. Personalized acknowledgments, targeted campaign invitations, and communication frequency preferences all contribute to a stronger donor experience. 

However, personalization should focus on relevance, not volume. Asking donors how and when they prefer to hear from you, and honoring those preferences, reinforces respect and builds trust. 

Planning for a Sustainable 2026 

Fundraising in 2026 will require both discipline and adaptability. Organizations must balance innovation with sound governance. Operational efficiency, responsible data management, recurring revenue strategies, and thoughtful personalization will be central to long-term success. 

At DBC, our not-for-profit specialists help organizations strengthen financial systems, evaluate fundraising sustainability, and align operational strategy with long-term mission goals. Clear planning today supports stronger donor relationships and more stable growth in the years ahead. 

To read the original article by Raviraj Hegde, please visit https://www.forbes.com/councils/forbesbusinessdevelopmentcouncil/2026/02/03/4-fundraising-trends-every-nonprofit-leader-should-plan-for-in-2026/

When Not-for-Profit Staff Want Raises You Cannot Afford

Compensation conversations are among the most difficult challenges not-for-profit leaders face. Many organizations have worked intentionally to improve equity, transparency, and work-life balance. As a result, expectations around salary growth, retirement benefits, and cost-of-living adjustments have risen.  That is not a failure. It often reflects a healthier culture. The challenge arises when revenue is …

Compensation conversations are among the most difficult challenges not-for-profit leaders face. Many organizations have worked intentionally to improve equity, transparency, and work-life balance. As a result, expectations around salary growth, retirement benefits, and cost-of-living adjustments have risen. 

That is not a failure. It often reflects a healthier culture. The challenge arises when revenue is stable or limited, and financial realities do not support the level of compensation staff reasonably hope for. 

Navigating these conversations requires clarity, honesty, and structure. 

Start With Shared Financial Understanding 

Transparency alone is not enough. Sharing a budget spreadsheet without context can create confusion or misinterpretation. Staff need to understand not only the numbers, but what those numbers mean. 

Leadership should clearly explain: 

  • Where revenue comes from and how predictable it is 
  • Which expenses are fixed and which are flexible 
  • What obligations must be met before compensation increases are possible 
  • How cash reserves factor into sustainability 

When everyone understands the financial constraints, conversations shift from frustration to shared problem-solving. 

Separate Values From Financial Capacity 

Many not-for-profit organizations are mission-driven and equity-focused. Staff can advocate for fair wages and financial stability while still believing in broader social change. Those values are not in conflict. 

However, leadership must distinguish between what the organization values and what it can currently afford. A clear compensation philosophy helps. For example: 

  • Are salaries benchmarked to market data? 
  • Is there a formal approach to cost-of-living adjustments? 
  • How are raises prioritized when funding is limited? 

Documenting and communicating this framework reduces ambiguity and supports fairness, even when resources are tight. 

Provide Clear Timelines, Not Vague Promises 

It can be tempting to soften difficult news with hopeful language. Doing so often creates greater disappointment later. 

If benefit enhancements or salary increases are possible only after certain financial milestones are reached, say so clearly. For example: 

  • A retirement match may be feasible after a defined revenue target is achieved. 
  • Cost-of-living adjustments may depend on grant renewals or fundraising growth. 

Concrete conditions and timelines build trust. Unclear commitments weaken it. 

Create Structured, Ongoing Dialogue 

Compensation discussions should not happen only when frustration surfaces. Consider regular check-ins tied to budgeting and year-end planning cycles. 

Structured conversations might include: 

  • What feels most financially unsustainable for staff right now? 
  • What incremental improvements are realistic this fiscal year? 
  • If limited funds become available, how should they be prioritized? 

These discussions allow leadership to remain transparent while reinforcing financial stewardship. 

Protect Organizational Sustainability 

It is natural to want to meet staff expectations. Strong leaders care about their teams. However, increases that compromise long-term sustainability place both mission and jobs at risk. 

Sound financial governance requires balancing compassion with responsibility. That may mean saying no in the short term to protect the organization’s future. 

The goal is not universal satisfaction. It is maintaining credibility, fairness, and fiscal stability. 

How DBC Supports Not-for-Profit Leaders 

Compensation planning requires alignment between mission values and financial reality. At DBC, our not-for-profit specialists work with organizations to evaluate compensation structures, assess revenue capacity, and build sustainable financial models. Clear frameworks and proactive planning make difficult conversations more productive and less reactive. 

To read the original article by Sara Hudson, please visit https://nonprofitquarterly.org/what-do-you-do-when-your-nonprofit-staff-want-raises-we-cant-afford 

About us

De Boer, Baumann & Company provides professional accounting, tax, and business advisory services to individuals and businesses in West Michigan and the surrounding areas. With expertise in a variety of industries, DBC specializes in comprehensive and innovative solutions to help clients achieve their financial goals.