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Inside Associations Part 2: Finance 101

An OSAP Primer for Workplace Success

Thursday, November 12, 2026
2:00 PM - 3:00 PM (EST)

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* Registration open until 11/12/26 at 1:30 PM (EST)

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Inside Associations: an OSAP Primer for Workplace Success

Part 2 - Finance 101: Nov. 12, 2:00 - 3:00 p.m.

Presented by Michael Borowitz, CPA, CAE, Clark Schaffer Hackett Business Advisors 

Build the financial fluency needed to understand and oversee a nonprofit organization. This session explains how nonprofit accounting differs from for-profit accounting, walks through the primary financial statements and Form 990, and connects financial reporting to donor restrictions, internal controls, board fiduciary duties, and fiscal stewardship. Participants will learn to interpret key financial information, recognize financial and control-related warning signs, and ask informed questions that support effective financial oversight. 

Learning objectives
  1. Differentiate nonprofit financial reporting concepts from their for-profit counterparts, including net assets, donor restrictions, and functional expenses.
  2. Interpret nonprofit financial statements and selected financial performance measures to assess financial condition, operating results, and stewardship of resources.
  3. Identify key financial and governance information reported on Form 990 and explain how it relates to an organization's financial statements.
  4. Recognize the fiscal responsibilities of nonprofit staff and governing boards, including internal controls, donor restrictions, audit oversight, and fiduciary responsibilities.

This session is only available as part of the Inside Association series. To register, please click here.

The program will be submitted to ASAE for 6 continuing education credits toward CAE renewal.

For More Information:

Ohio Society of Association Professionals Logo 1335 Dublin Road Suite 224-A
Columbus, OH 43215 (614) 824-4054 Contact Us

 About the Speaker

Michael Borowitz, CPA, CAE, Clark Schaffer Hackett Business Advisors

Michael Borowitz, CPA, CAE is the Shareholder-in-Charge of the firm’s Columbus office. He assists clients with their auditing and consulting needs in a wide range of areas, including federal and state funding, internal controls, board training,best practices, fraud prevention, contributions and accounting system design. He specializes in serving not-for-prof it organizations such as trade associations, public charities, and civic organizations. While Michael has deep knowledge of issues relevant to not -for-profits, his clients appreciate his ability to deliver targeted suggestions in a way that is practical and appropriate for them. Michael will provide the subject matter expertise for the "Finance 101" session.