Financial and Accounting Guide for Not-For-Profit Organizations, 2006 Cumulative Supplement (FINANCIAL AND ACCOUNTING GUIDE FOR NOT FOR PROFIT ORGANIZATIONS CUMULATIVE SUPPLEMENT) - Softcover

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Malvern J. Gross, Jr., was the author of the first edition of this text and a significant contributor to many of the subsequent editions. He is a retired partner of Price Waterhouse (a predecessor to PricewaterhouseCoopers LLP) and a nationally recognized authority on accounting and financial reporting for not for profit organizations. He was chairman of the AICPA Subcommittee on Nonprofit Organizations that wrote the 1978 landmark Statement of Position for Certain Nonprofit Organizations and of the Accounting Advisory Committee to the Commission on Private Philanthropy and Public Needs. He was a member of the committee that wrote the second edition of Standards of Accounting and Financial Reporting for Voluntary Health and Welfare Organizations and a coauthor of the Museum Accounting Handbook. He served as an advisor to the Financial Accounting Standards Board in the early phases of its work on setting accounting standards for not for profit organizations and to the New York State Charities Registration Office, as well as an adjunct professor of accounting at Lehigh University, his alma mater. After retirement from Price Waterhouse he was president of a not for profit organization, the National Aeronautics Association. He now lives in the San Juan Islands off the state of Washington. John H. McCarthy is faculty member at Harvard University's Kennedy School of Government and a principal in its Hauser Center for Nonprofit Organizations. Jack served as the National Leader of PricewaterhouseCoopers' Education & Nonprofit Practice before his retirement from the firm in 2005. He was a co author of the sixth and seventh edition of this text. He also is the co author of Understanding Financial Statements: A Strategic Guide for Independent College & University Boards, published by the Association of Governing Boards of Universities and Colleges (1998), as well as several publications by PricewaterhouseCoopers including: The Changing Role of the Audit Committee: Leading Practices for Colleges, Universities and Other Not for Profit Educational Institutions (2004); A Foundation for Integrity (a 2004 guide for codes of conduct, conflicts of interest and executive compensation); Meeting The Challenges of Alternative Investments (2004); Understanding Underwater Endowment Funds (2003); and Financial Reporting and Contributions: A Decision Making Guide to FASB Nos. 116 117 (1996) among others. He is a CPA who, for 37 years, served PricewaterhouseCoopers' education and not for profit clients, including many of the most prestigious institutions in the United States. He currently serves on several not for profit boards. He is a past president of the Massachusetts Society of CPAs, Inc. (MSCPA) and a two term member of the Governing Council of the AICPA. He has received numerous honors for his involvement in the community. He graduated from Boston College and holds an MBA from the University of Michigan Business School. Nancy E. Shelmon is a senior partner of PricewaterhouseCoopers LLP and is the firm's West Region Leader for the Education and Not for Profit Industry within the United States. She is a frequent speaker at AICPA and state CPA conferences on financial reporting and accounting issues affecting not forprofit organizations and is currently a member of the AICPA Not for Profit Expert Panel. She is currently chair of the Planning Committee for the AICPA's annual Not for Profit Conference. She has been serving education and not for profit clients for over 30 years and has been involved with some of the most widely respected organizations in North America. She serves on the Board of Directors of the Los Angeles Urban League, the California Journal, and Executive Service Corps of Southern California. In addition to being a CPA, she is also a Certified Fraud Examiner. She holds her accounting degree from the University of Minnesota.