GASB: Subscription-Based Information Technology Arrangements

Posted on

About the Authors

David Kelleher

David Kelleher, CPA, CGMA

Dave has extensive experience providing audit, tax, and business advisory solutions to nonprofit organizations, including community development corporations, multi-service human and social services providers, independent schools, and early education and care (EEC) agencies. Dave has extensive nonprofit tax experience, advising clients on questions relating to the Form 990, as well as the new Tax Cuts and Jobs Act (TCJA) rules affecting nonprofits, including: the taxability of qualified transportation fridge benefits, new unrelated business “siloing” rules, …

Nichole A. Reilly, CPA, MBA

Nichole is a leader in AAFCPAs’ Education practice, where she specializes in advising charter schools, private schools, and other education-related nonprofits. She fully understands the nuances of the education industry and its business and operational challenges, including funding opportunities and regulatory issues. Nichole provides guidance on existing and emerging accounting standards, including evaluating impact and ensuring efficient and effective implementation. For Charter Schools specifically, she offers specialized expertise on GASB regulations as well as interpreting state-specific …