Blog

Employee Spotlight: Trinity Kuipers

Since joining De Boer, Baumann & Company in 2026, Trinity Kuipers has brought curiosity, energy, and a thoughtful perspective to her role as a Staff Accountant. She enjoys understanding the story behind the numbers and the way financial insights can reveal challenges, highlight opportunities, and support better business decisions.Trinity earned her Bachelor’s degree in …

Since joining De Boer, Baumann & Company in 2026, Trinity Kuipers has brought curiosity, energy, and a thoughtful perspective to her role as a Staff Accountant. She enjoys understanding the story behind the numbers and the way financial insights can reveal challenges, highlight opportunities, and support better business decisions.

Trinity earned her Bachelor’s degree in Accounting from Davenport University. Her interest in accounting grew from firsthand experience running her own small business, where she saw how critical accurate financial information is to the daily operations and long-term success of a company. That experience continues to shape how she approaches her work today, giving her a practical perspective on the value that clear financial insight can provide to business owners.

Trinity grew up in Zeeland with her parents and two sisters and now lives on the north side of Holland with her husband. Being close to family is something she values deeply, and she enjoys the strong sense of community that comes with living and working in West Michigan.

Outside of her role at the firm, Trinity has a strong entrepreneurial spirit. During the summer months, she runs an ice cream shop with her sisters, a business she has proudly owned for eight years. Managing the shop has given her valuable experience working directly with customers, leading a team, and navigating the day-to-day realities of running a business.

Travel is another passion of Trinity’s. She enjoys exploring new places and cultures and has traveled throughout Europe, Africa, and Central America. These experiences have given her a broader perspective and a deeper appreciation for the people and communities she encounters along the way.

Trinity’s curiosity, work ethic, and entrepreneurial mindset make her a great addition to the team. We are excited to have her at DBC and look forward to seeing the impact she will continue to make.

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. 

Using QuickBooks to Manage Your Not-For-Profit’s Grants and Donations 

For not-for-profit organizations, effectively managing grants and donations is vital to fulfilling the mission and maintaining trust with donors, grantors, and the community. Yet as funding sources diversify and reporting requirements grow more complex, keeping everything organized can quickly become a challenge.  That’s where QuickBooks comes in. With its not-for-profit specific tools and customizable features, QuickBooks …

For not-for-profit organizations, effectively managing grants and donations is vital to fulfilling the mission and maintaining trust with donors, grantors, and the community. Yet as funding sources diversify and reporting requirements grow more complex, keeping everything organized can quickly become a challenge. 

That’s where QuickBooks comes in. With its not-for-profit specific tools and customizable features, QuickBooks can help your organization track revenue, manage expenses, and maintain compliance with funding requirements, all in one place. 

Why Financial Tracking Matters in the Not-For-Profit World 

Not-for-profits have unique financial management needs. Unlike for-profit businesses, their accounting systems must distinguish between restricted and unrestricted funds, track grant spending by purpose, and produce accurate reports for funders and boards alike. 

A strong financial tracking system helps your organization: 

  • Maintain compliance with grant agreements and donor restrictions 
  • Provide accurate, transparent financial statements to stakeholders 
  • Identify funding gaps and opportunities for improvement 
  • Strengthen long-term sustainability and accountability 

When used effectively, QuickBooks can make these tasks simpler, more efficient, and more reliable. 

Setting Up QuickBooks for Not-For-Profit Success 

QuickBooks offers specialized features that can be customized for not-for-profit operations. Setting it up properly from the start ensures smoother day-to-day management and easier reporting down the road. 

1. Use Classes and Locations to Track Grants 

QuickBooks allows you to use Classes or Locations to separate activities by grant, program, or funding source. This enables you to see how each project is performing financially, monitor spending limits, and prepare reports tailored to funder requirements. 

2. Create a Chart of Accounts That Fits Your Mission 

Your Chart of Accounts should reflect the nature of your not-for-profit’s work. Set up income and expense categories specific to grants, fundraising campaigns, or donor programs. This structure makes it easier to analyze results and communicate financial information clearly. 

3. Record Donations Accurately 

Use QuickBooks’ donation tracking features to record contributions by donor, campaign, or type of support (cash, in-kind, pledges). Integrating donor management tools or platforms like DonorPerfect or Kindful can further streamline the process and reduce manual data entry. 

4. Track Restricted and Unrestricted Funds 

Donor-restricted funds must be tracked separately from general operating funds to ensure compliance and proper reporting. QuickBooks allows you to assign restrictions to income accounts or use sub-accounts to maintain clarity around how funds can be used. 

5. Reconcile Regularly and Review Reports 

Monthly reconciliations ensure that all grant and donation transactions are accurate and up to date. Generate reports such as Statement of Activities, Statement of Financial Position, and Budget vs. Actual to monitor performance and provide updates to your board and funders. 

Leveraging QuickBooks for Grant Compliance 

Grant management requires careful documentation of how funds are spent. With QuickBooks, not-for-profits can easily attach receipts, track program expenses, and generate fund-specific reports to meet grantor requirements. 

By using custom reports, your team can: 

  • Compare actual expenses to approved grant budgets 
  • Track spending by category or funding source 
  • Demonstrate compliance in audits or grant closeout reports 

Having this level of visibility not only simplifies compliance but also strengthens relationships with funders who value accountability and transparency. 

Strengthening Donor Relationships Through Reporting 

Donors and sponsors want to see the impact of their contributions. With QuickBooks’ customizable reporting tools, not-for-profits can generate clear, meaningful financial reports that highlight how donations are being used to advance the mission. 

Sharing timely, accurate reports builds trust and encourages continued support. It also equips your development team with data to demonstrate outcomes and apply for new grants more effectively. 

How De Boer, Baumann & Company Can Help 

Not-for-profit organizations often need more than just software to manage grants and donations effectively. They need financial systems that are thoughtfully set up and supported over time. At De Boer, Baumann & Company, our CAAS team works with not-for-profits to implement, optimize, and maintain QuickBooks in a way that fits their programs, funding sources, and reporting responsibilities.

Whether managing multiple grants, navigating compliance requirements, or looking to simplify day-to-day processes, our team provides practical, hands on support. Our goal is provide organizations with clear reporting, reliable data, and financial systems that allow them to stay focused on their mission and long-term impact.

 

How to Prepare for a Not-For-Profit Financial Statement Review 

For not-for-profit organizations, financial transparency is more than a best practice, it’s a responsibility. Donors, board members, and grantors rely on accurate financial reporting to understand how resources are being used and to make informed decisions about future support.  A financial statement review provides an added level of credibility and assurance without the full scope of an audit. …

For not-for-profit organizations, financial transparency is more than a best practice, it’s a responsibility. Donors, board members, and grantors rely on accurate financial reporting to understand how resources are being used and to make informed decisions about future support. 

A financial statement review provides an added level of credibility and assurance without the full scope of an audit. Understanding what to expect and how to prepare can help your organization approach the review process efficiently and confidently. 

What Is a Financial Statement Review? 

A financial statement review is a type of assurance service in which a CPA evaluates your organization’s financial statements to determine whether they are free of material misstatements. Unlike an audit, a review does not involve testing internal controls or verifying transactions, but it does provide limited assurance that the financial statements are presented in accordance with generally accepted accounting principles (GAAP). 

A review is often required by lenders, grantors, or boards of directors when an organization requires an independent level of limited assurance that its financial statements conform to professional standards, without the extensive procedures of a full audit. It serves as a middle ground for growing organizations that have moved beyond a simple compilation but do not yet necessitate a full-scope audit.

Why a Review Matters 

While less extensive than an audit, a financial statement review still offers significant benefits to not-for-profit organizations. It helps: 

  • Increase credibility with funders and donors 
  • Identify inconsistencies or potential issues in financial reporting 
  • Strengthen internal accounting processes 
  • Provide valuable insights into your organization’s financial health 

A review can also serve as a stepping stone toward future audits as your organization grows and financial reporting requirements expand. 

How to Prepare for a Financial Statement Review 

Preparation is key to a smooth and successful review process. Here are several steps your not-for-profit can take to get ready: 

1. Organize Your Financial Records 

Ensure your accounting records are complete and accurate. This includes general ledgers, bank reconciliations, accounts payable and receivable schedules, and payroll documentation. Organized financial data allows your CPA to conduct the review efficiently and minimizes follow-up questions. 

2. Reconcile All Accounts 

Before the review begins, verify that all bank, investment, grant, and liability accounts are reconciled through the end of the reporting period.

3. Review Revenue and Expense Classifications 

Make sure revenues and expenses are properly classified according to your chart of accounts. For not-for-profits, this includes distinguishing between restricted and unrestricted funds and separating program, management, and fundraising expenses. 

4. Prepare Supporting Documentation 

Your CPA will likely request supporting documents for significant transactions, grants, or contributions. Having invoices, contracts, and grant agreements readily available will help the process move quickly. 

5. Evaluate Internal Controls 

Even though a review does not include formal testing of internal controls, it’s a good opportunity to assess your systems for managing cash, approving expenses, and safeguarding assets. Addressing weaknesses ahead of time can strengthen your financial management and reduce future risk. 

6. Communicate with Your CPA 

Schedule a pre-review meeting to discuss timelines, expectations, and any major changes in your organization’s operations or funding sources. Clear communication helps ensure that the review focuses on what’s most important to your organization. 

What to Expect During the Review 

During a financial statement review, your CPA will perform analytical procedures, ask management questions, and review documentation to assess the accuracy of your financial statements. The goal is to confirm that your financials make sense based on your organization’s activities and records. 

At the conclusion of the process, your organization will receive reviewed financial statements accompanied by an Independent Accountant’s Review Report. This report provides limited assurance that the accountant is not aware of any material modifications that should be made to the financial statements for them to be in accordance with GAAP.

Strengthening Financial Confidence 

Completing a financial statement review is more than a compliance exercise, it’s an opportunity to gain a clearer picture of your organization’s financial standing. The insights you receive can guide better decision-making, support future funding requests, and reinforce the trust of your board and community. 

Regular reviews also help not-for-profits build stronger accounting practices and prepare for potential audits down the road. 

How De Boer, Baumann & Company Can Help 

At De Boer, Baumann & Company, we understand the importance of reliable financial reporting in the not-for-profit sector. Our experienced professionals provide tailored review and assurance services designed to meet your organization’s specific needs. 

From preparing your records and guiding you through the review process to offering recommendations for stronger financial practices, our team is here to help you achieve clarity, confidence, and compliance. Let us help you focus on your mission, while we take care of the numbers. 

Navigating Payroll and Benefits Compliance in Not-For-Profits 

Managing payroll and employee benefits is an essential part of running any organization, but for Not-For-Profits, compliance can be particularly complex. Between balancing limited resources, managing multiple funding sources, and navigating specific labor laws, Not-For-Profit leaders often face unique challenges in ensuring payroll accuracy and regulatory compliance.  Understanding the rules and implementing sound systems helps protect your …

Managing payroll and employee benefits is an essential part of running any organization, but for Not-For-Profits, compliance can be particularly complex. Between balancing limited resources, managing multiple funding sources, and navigating specific labor laws, Not-For-Profit leaders often face unique challenges in ensuring payroll accuracy and regulatory compliance. 

Understanding the rules and implementing sound systems helps protect your organization, your employees, and your reputation, allowing you to stay focused on your mission. 

Why Payroll Compliance Matters 

Payroll errors and compliance issues can lead to significant financial penalties, reputational harm, and even loss of grant funding. Not-For-Profits must comply with the same payroll and employment laws as for-profit entities, while also adhering to additional reporting and documentation requirements tied to restricted funds and grants. 

Strong payroll and benefits management practices help your organization: 

  • Maintain compliance with federal and state labor laws 
  • Ensure proper use of grant and donor funds 
  • Improve employee satisfaction and retention 
  • Reduce administrative errors and audit risks 

When compliance is prioritized, your organization can operate with greater efficiency and confidence. 

Key Areas of Payroll Compliance for Not-For-Profits 

1. Proper Employee Classification 

Accurate employee classification is critical. Misclassifying employees as independent contractors or exempt vs. nonexempt can result in fines and back pay obligations. Review each position carefully to ensure it aligns with the Fair Labor Standards Act (FLSA) and state regulations. 

2. Accurate Wage and Hour Tracking 

Not-For-Profits must comply with federal and state minimum wage laws, overtime requirements, and recordkeeping standards. Implementing reliable time-tracking systems ensures that employees are paid correctly and that required records are properly maintained. 

3. Grant and Program Payroll Allocation 

If your Not-For-Profit receives grant funding, payroll costs may need to be allocated across multiple programs or funding sources. Maintain detailed records showing how employee time and compensation are divided to comply with grant reporting requirements and avoid disallowed costs. 

4. Tax Withholding and Reporting 

Even though Not-For-Profits may be tax-exempt, they are still required to withhold and remit payroll taxes for employees. Stay current with federal, state, and local tax filing deadlines, and ensure all forms, such as W-2s and 1099s, are issued accurately and on time. 

5. Benefits Administration and Compliance 

Offering benefits such as health insurance, retirement plans, and paid leave requires compliance with laws like the Affordable Care Act (ACA) and ERISA. Ensure your benefits programs are administered correctly, and review eligibility and contribution rules annually. 

Best Practices for Managing Payroll and Benefits 

To stay compliant and organized, Not-For-Profits should implement proactive payroll and benefits management strategies. 

Establish Clear Policies and Procedures 

Document payroll policies covering timekeeping, overtime, leave accrual, and expense reimbursements. Clearly communicate these policies to employees and ensure consistent application across all departments. 

Leverage Payroll Technology 

Using payroll software or outsourcing to a reputable payroll provider can simplify tax filings, automate reporting, and reduce human error. Many platforms integrate with accounting systems like QuickBooks, helping Not-For-Profits track payroll expenses by fund or program. 

Conduct Regular Reviews 

Perform periodic internal reviews of payroll processes, classifications, and benefits administration to ensure ongoing compliance. Regular reviews can help identify errors early and prepare your organization for external audits or reviews. 

Stay Informed About Changing Regulations 

Labor and tax laws evolve frequently. Designate a staff member or advisor to monitor updates from the Department of Labor, IRS, and state agencies. Partnering with professionals who specialize in Not-For-Profit compliance can help your organization stay ahead of changes. 

Building Confidence in Compliance 

Payroll and benefits compliance may not be the most visible part of your Not-For-Profit’s work, but it’s one of the most critical. Ensuring accuracy, transparency, and accountability in these areas supports your employees, protects your funding, and reinforces the trust your community places in your organization. 

By building strong systems and partnering with experienced advisors, your Not-For-Profit can manage compliance with confidence, allowing your team to focus on what matters most: making a difference. 

How De Boer, Baumann & Company Can Help 

At De Boer, Baumann & Company, our Client Accounting & Advisory Services (CAAS) team works closely with not-for-profit organizations to navigate complex payroll, benefits, and compliance requirements with confidence. We provide practical payroll consulting, internal control support, and ongoing accounting services designed to promote accuracy, consistency, and regulatory compliance.

Whether you’re implementing a new payroll system, managing multiple grants, or reviewing benefits administration, our CAAS professionals help strengthen your processes and reduce risk. With the right systems and support in place, your team can spend less time on compliance concerns and more time advancing your mission.

 

  • By /
  • 335

IRS Announces 2026 Retirement Plan Limit Increases

The IRS has released the updated retirement plan limits for 2026. Several important contribution amounts will rise in the next year. The annual IRA contribution limit will increase to $7,500. For individuals age 50 and older, the IRA catch-up contribution will increase to $1,100. Employees who participate in 401(k), 403(b), governmental 457 plans, or …

The IRS has released the updated retirement plan limits for 2026. Several important contribution amounts will rise in the next year.

The annual IRA contribution limit will increase to $7,500. For individuals age 50 and older, the IRA catch-up contribution will increase to $1,100.

Employees who participate in 401(k), 403(b), governmental 457 plans, or the Thrift Savings Plan will see their annual contribution limit rise to $24,500. The standard catch-up limit for these plans, available to participants age 50 and older, will increase to $8,000.

For 2026, the enhanced catch-up contribution for employees ages 60 through 63 who participate in 401(k), 403(b), and similar employer-sponsored retirement plans will remain at $11,250. This special limit replaces the standard $8,000 catch-up amount for individuals within that four-year age band.

More information is available in IRS Notice 2025-67. If you need assistance understanding how these changes may affect your retirement planning, the DBC team is here to walk you through your options.

  • By /
  • 1120

Windows 10 Expires in 2025 — Here’s Why You Can’t Afford to Wait

On October 14, 2025, Microsoft will officially end support for Windows 10. For executives, IT managers, CFOs, and business owners, this isn’t just another software update — it’s a critical business decision point. Understanding why Windows 10 is being retired and what it means for your organization will help you stay secure, compliant, and …

On October 14, 2025, Microsoft will officially end support for Windows 10. For executives, IT managers, CFOs, and business owners, this isn’t just another software update — it’s a critical business decision point. Understanding why Windows 10 is being retired and what it means for your organization will help you stay secure, compliant, and competitive.

Why Is Microsoft Retiring Windows 10?

Microsoft’s decision reflects a long-term strategy to advance security, performance, and support models. Key drivers include:

  1. Stronger Security Standards
    Cybersecurity threats are evolving faster than ever. Windows 11 includes modern, hardware-based security features like TPM 2.0 and Secure Boot — protections that Windows 10 simply cannot deliver.
  2. Optimized Performance
    Windows 11 is engineered for today’s processors and architectures, delivering faster load times, longer battery life, and better multitasking.
  3. A Modern User Experience
    With features like Snap Layouts, improved virtual desktops, and a streamlined interface, Windows 11 is built for hybrid work environments.
  4. Streamlined Support
    By focusing on current platforms, Microsoft can deliver stronger, more consistent updates while reducing the complexity of supporting outdated systems.

 

Why Your Business Should Upgrade Now

Waiting until the deadline carries risks — both operational and financial. Here’s why upgrading to Windows 11 is a smart move today:

  • Security Protection: Prevent exposure to unpatched vulnerabilities once Windows 10 support ends.
  • Compliance Assurance: Stay aligned with industry and regulatory requirements (especially in finance, healthcare, and legal).
  • Productivity Gains: Leverage Snap Layouts, virtual desktops, and AI-powered tools like Windows Copilot to streamline work.
  • Cloud & Hybrid Integration: Seamlessly connect with Microsoft 365, Azure, and other cloud tools.
  • Future-Proofing: Ensure compatibility with next-gen hardware and software.
  • Cost Savings: Avoid last-minute upgrade costs, emergency IT work, or expensive extended support agreements.

 

How DB&C NetWerks Can Help

Not sure if your systems are ready for Windows 11? That’s where we come in.

Our team provides hands-on support to help you plan a seamless transition, including:

  • On-site assessments of your current hardware fleet
  • Compatibility reports and tailored recommendations
  • Cost analysis: upgrade vs. replacement
  • End-to-end migration planning and execution

Whether you need to upgrade existing machines or replace outdated systems, we’ll guide you to the smartest, most cost-effective solution for your business.

The Bottom Line

The shift to Windows 11 is more than just a technical upgrade — it’s a strategic investment in your company’s security, agility, and long-term success. Don’t wait until it’s too late. The time to plan is now.

If you are unsure how this may affect your business, contact Paul Gust at DB&C NetWerks for guidance.

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.