CONNFP26: Not for Profit Accounting Conference

David Heinen has been with the North Carolina Center for Nonprofits since 2007, advocating for nonprofits and helping nonprofit professionals understand public policy issues, advocacy, legal compliance, and a variety of other stuff. David’s presentations usually have pretty mediocre memes, and he will be secretly thrilled if someone chuckles at one of them today. He is a lawyer, but he hopes you won’t hold that against him!

Susan began her career in financial statement preparation and analysis in the technology industry and joined the firm in 2000. Since joining the firm, she has focused in the areas of audit, especially for the non-profit sector, 990 preparation, and general consulting. Susan became a partner in 2009, and oversees the firm’s audit and assurance practice. She is a member of the American Institute of Certified Public Accountants (AICPA) and the North Carolina Association of Certified Public Accountants (NCACPA). She is also member of the NCACPA’s Not-for-Profit Committee.

Mig Murphy Sistrom, CPA works exclusively with nonprofit organizations. Her firm provides accounting, tax, training, system design, and other advisory services. Prior to opening her own small firm, Mig’s career included roles as internal CFO, audit manager for the nonprofit practice of a large local accounting firm, and staff auditor for an international accounting firm. She is active in the nonprofit sector as an advisor, instructor, volunteer, and board member.

Jon B. Fagan joined CliftonLarsonAllen (CLA) with over 15+ of years of experience in staffing and corporate talent acquisition, 10 of those years in staffing specializing in both professional and executive search. Jon currently leads CLA’s National Total Recruitment Practice.

Octavia has served non-profit clients spanning a wide-range of causes and missions globally. Her niche is supporting organizations with budgets extending from $10M-$200M; primarily in Social Services, Mental Health, Higher Education, Arts in Education and Social Justice. Her value proposition entails serving as an advisor and business partner, organizational branding coach and providing innovative solutions towards strengthening talent management, employee retention and recruitment best practices.

As a CLA Professional Search Advisor, she is an authority in the not-for-profit space, advising clients in organizational development, succession planning and executive coaching.

Rachel Clupper, CPA is a Senior Manager in the Firm’s assurance practice with more than 20 years of experience in national and regional CPA firms. She serves as the Firm’s Government and Not-for-Profit liaison on the Internal Quality Management Team and has held Uniform Guidance (“UG”) quality assurance roles for many years, developing and delivering training on UG compliance and its evolving landscape both internally and externally. Rachel works exclusively with governmental and not-for-profit clients and is experienced in all phases of accounting, auditing, and regulatory compliance, including engagements conducted under Government Auditing Standards (“Yellow Book”). She is a member of the American Institute of Certified Public Accountants, North Carolina Association of Certified Public Accountants, Government Finance Officers Association, and the Indiana CPA Society. She serves on the NCACPA Government Resource Group alongside League of Government Commission members and other state officials. She also serves on the NCACPA Not-for-Profit Resource Group and contributes to the planning committee for the NCACPA Not-for-Profit Spring Conference. She has served as a board member for the Association of Government Accountants Central Indiana Chapter. Rachel has extensive experience serving not-for-profits, states, counties, cities, towns, school districts, higher education institutions, and public authorities.

Tommy Stephens received a Bachelor of Science in Business Administration degree (Major in Accounting) from Auburn University in 1985. In 1992, he earned a Master of Science degree (Major in Finance) from Georgia State University in Atlanta. Tommy is a Certified Public Accountant, Certified Information Technology Professional, and Chartered Global Management Accountant.

During his professional career, Tommy has gained valuable experience in a variety of positions, including:

• Working as an auditor and technology consultant for an Atlanta-based public accounting firm;
• Leading an Internal Audit staff and managing a Cost Accounting team for a Fortune 500 company;
• Serving as a Chief Financial Officer for an international engineering organization; and
• Founding and managing his public accounting firm that provides accounting, tax, and consulting services to individuals and various small and emerging businesses.

In 1995, Tommy began authoring and presenting continuing professional education courses to accounting and finance professionals. He affiliated with K2 Enterprises in 2003 and joined the firm as a partner in 2007. Over the past twenty-nine years, Tommy has presented over 3,200 educational sessions to over 82,000 participants throughout the United States and Canada.

Tommy maintains professional memberships with the AICPA and the Georgia Society of Certified Public Accountants. Additionally, he is a past member of the Institute of Internal Auditors.

Tommy Stephens received a Bachelor of Science in Business Administration degree (Major in Accounting) from Auburn University in 1985. In 1992, he earned a Master of Science degree (Major in Finance) from Georgia State University in Atlanta. Tommy is a Certified Public Accountant, Certified Information Technology Professional, and Chartered Global Management Accountant.

During his professional career, Tommy has gained valuable experience in a variety of positions, including:

• Working as an auditor and technology consultant for an Atlanta-based public accounting firm;
• Leading an Internal Audit staff and managing a Cost Accounting team for a Fortune 500 company;
• Serving as a Chief Financial Officer for an international engineering organization; and
• Founding and managing his public accounting firm that provides accounting, tax, and consulting services to individuals and various small and emerging businesses.

In 1995, Tommy began authoring and presenting continuing professional education courses to accounting and finance professionals. He affiliated with K2 Enterprises in 2003 and joined the firm as a partner in 2007. Over the past twenty-nine years, Tommy has presented over 3,200 educational sessions to over 82,000 participants throughout the United States and Canada.

Tommy maintains professional memberships with the AICPA and the Georgia Society of Certified Public Accountants. Additionally, he is a past member of the Institute of Internal Auditors.

As a Director in Cherry Bekaert’s Assurance practice, Amelia focuses her practice on serving not-for-profits and educational organizations. With more than 10 years of experience, clients depend on Amelia for timely, practical guidance on many technical accounting and compliance issues, such as implementation of new standards, compliance with federal and state laws and grant programs, fair value matters, endowment accounting and not-for-profit industry insights. Amelia employs her expertise to assist not-for-profits with financial and compliance audits, including Uniform Grant Guidance. She is the Learning Leader for the Firm’s Not-for-Profit Industry Group and has been an instructor at conferences associated with the Southern Association of College & University Business Officers and the North Carolina Association of CPAs.

Victoria Boon brings over 20 years of federal tax experience, having served as a Subject Matter Expert in the IRS Large Business & International Division. She specializes in complex audit strategies, tax law interpretation, and compliance training, particularly in areas such as IRC §§ 1031 (like-kind exchanges), 162, 274 (meals and entertainment), 280F (listed property including aircraft and vehicles), and conservation easements. Victoria has led national CPE trainings, updated IRS publications (544, 551, 946), and advised on specialized compliance campaigns. She holds an MBA from the University of North Carolina at Greensboro and a BBA in Accounting & Marketing from the University of Wisconsin Oshkosh.

Stephanie McKee is a dynamic and visionary leader, passionately committed to leveraging technology to drive positive change in the nonprofit sector. She serves as Chief Technology Thought Partner at Apparo, a nonprofit organization providing free and low-cost technology and business process expertise to other nonprofits. Stephanie’s dedication and expertise have transformed the way nonprofits harness the power of tech to amplify their impact. With a solid background in business and technology, she has a keen understanding of the challenges faced by nonprofits. Stephanie has been instrumental in guiding Apparo to provide innovative technology solutions and strategic support to countless nonprofit organizations, empowering them to achieve their missions more efficiently and effectively. A graduate of Appalachian State University, Stephanie has shared her technology passion working in corporate, nonprofit, and as an entrepreneur. In 2019, she was honored by The Mecklenburg Times as one of Charlotte’s “50 Most Influential Women” and most recently received the NC Tech NEXT Award for Technology and Innovation.

Jennifer Ray is a devoted technology leader dedicated to empowering the nonprofit sector through strategic innovation and operational transformation. With a career that bridges both nonprofit and corporate environments, Jennifer has consistently championed the adoption of technology solutions that remove barriers, streamline operations, and foster lasting impact.

As Director of Technology Engagements at Apparo, she brings a strong commitment to community-driven work, applying her expertise to evaluate nonprofit technology needs and recommend tailored, effective solutions. Her approach emphasizes collaboration and trust-building—partnering with organizations to implement tools that improve workflows, increase efficiency, and elevate team performance.

Outside of her professional role, Jennifer is an avid reader, nature enthusiast, and devoted dog lover, bringing curiosity and energy to everything she does.

Victoria Boon brings over 20 years of federal tax experience, having served as a Subject Matter Expert in the IRS Large Business & International Division. She specializes in complex audit strategies, tax law interpretation, and compliance training, particularly in areas such as IRC §§ 1031 (like-kind exchanges), 162, 274 (meals and entertainment), 280F (listed property including aircraft and vehicles), and conservation easements. Victoria has led national CPE trainings, updated IRS publications (544, 551, 946), and advised on specialized compliance campaigns. She holds an MBA from the University of North Carolina at Greensboro and a BBA in Accounting & Marketing from the University of Wisconsin Oshkosh.

J. Calvin Marks, CPA, EA, is a seasoned advisor to tax‑exempt organizations and a principal at Johnson Lambert. With deep expertise in the nonprofit and employee benefit plan sectors, Calvin provides strategic guidance on complex accounting and compliance matters. He is an active member of the AICPA and NCACPA and is widely recognized for his commitment to strengthening the financial stewardship of mission‑driven organizations.

Mig Murphy Sistrom, CPA works exclusively with nonprofit organizations. Her firm provides accounting, tax, training, system design, and other advisory services. Prior to opening her own small firm, Mig’s career included roles as internal CFO, audit manager for the nonprofit practice of a large local accounting firm, and staff auditor for an international accounting firm. She is active in the nonprofit sector as an advisor, instructor, volunteer, and board member.

Michelle Tracz is a Certified Public Accountant (CPA) and a Certified Fraud Examiner (CFE) with over 34 years’ experience encompassing public accounting, internal auditing and compliance, and financial management in manufacturing and nonprofit industries.

In 2024, after 12 years of owning her own accounting and consulting firm, Michelle sold her practice and retired from a full-time career. Now Michelle teaches workshops and offers consulting services for the Blue Ridge Community College Small Business Center. Michelle also serves the community in several volunteer roles including Treasurer for the United Way of Henderson County; Past President for the Board of Directors of the North Carolina CPA Foundation; and Member of the Nonprofit Resource Group of the North Carolina Association of Certified Public Accountants (NCACPA). Michelle is also an active member of the American Institute of Certified Public Accountants (AICPA), the Association of Certified Fraud Examiners (ACFE), and the North Carolina Association of Certified Public Accountants (NCACPA).

Michelle lives in the beautiful mountains of western North Carolina where she enjoys hiking and brewery hopping with friends. Additionally, she is often found traveling around the globe with her wife and longtime partner while they look forward to the upcoming wedding of their son and watching their family grow and thrive.