John is a Shareholder in our CBIZ New York office. He specializes in pre-issuance reviews and inspections of nonprofit organizations, governments, HUD audits and Single Audits. John also provides consultation on accounting and attestation matters and tests and monitors the firm's quality review policies and procedures. He is a member of the firm’s Audit Methodology Group and Accounting Standards Group. John is on the Executive Committee of the AICPA Government Audit Quality Center (GAQC). He also teaches continuing education classes for the firm and on behalf of the American Institute of Certified Public Accountants (AICPA) nationally. John is also a Subject Matter Expert for the Peer Review Division of AICPA, providing enhanced oversight services on their behalf. John is the current chair of the NYSSCPA’s Not for Profit Committee As a sought-out thought leader in his areas of expertise, John has authored numerous articles pertaining to nonprofit accounting/auditing, governmental auditing standards and Uniform Guidance. He frequently leads training seminars for his clients and is an instructor for the American Institute of Certified Public Accountants (AICPA). He has presented at the annual Nonprofit Conferences of the New York State Society of CPAs; the New Jersey Society of CPAs; and the Connecticut Society of CPAs; as well as the annual Governmental Conferences of the Connecticut Society of CPAs and the Michigan Society of CPAs. As of 10/8/2024

Nina Bahazhevska, CPA is a partner and the lead of Quality Control at NCheng LLP. With over 20 years exclusively dedicated to serving a diverse array of NFP organizations—from social services and cultural institutions to educational entities and religious organizations—Nina has carved out a niche as a leading expert in audit quality and regulatory compliance. Educated at the Zicklin School of Business, Baruch College, Nina is a member of the NYSSCPA’s Not-for-Profit Organizations Committee and chairs their Not-For-Profit Industry Conference. She has written for the CPA Journal and AICPA publications and has spoken at various webinars and events, such as the FAE Annual Nonprofit Conference, focusing on Uniform Guidance and Single Audits. As of 10/1/2024

Allen L. Fetterman, CPA, MBA lectures extensively on nonprofit accounting, auditing, federal single audits, tax-exempt issues and governance. He speaks at conferences, seminars and webcasts throughout the country. Allen was an assistant professor of accounting at a local college and a guest lecturer at Yale University and New York University. He was a member of the Faculty Bank of the Foundation for Accounting Education (FAE). He is a past recipient of both the AICPA's and the FAE's Outstanding Discussion Leader Award. He has written articles published in national accounting periodicals in the United States and Israel on accounting and taxes for not-for-profit entities. Allen served on the American Institute of CPAs Not-for-Profit Organizations Committee, Not-for-Profit Audit and Accounting Guide Task Force and Joint Trial Board. He chaired the New York State Society of CPAs Not-for-Profit Organizations, Professional Ethics, Audit, and Quality Controls Committees and the AICPA Joint Trial Board. He also served as Vice-President of the New York State Society of CPAs and as a Trustee of the Foundation for Accounting Education. Allen retired in 2003 from Loeb & Troper, where he spent thirty-six years serving nonprofit organizations as an auditor and consultant, the last twenty-five years as a partner. In addition to his client responsibilities, he was the partner in charge of the firm’s quality controls and technical resources. Allen received his BBA in Accounting from The City College of New York in 1968 and his MBA in Accounting from the Bernard M. Baruch College in 1972. He was elected to Beta Gamma Sigma, the national honorary society in business. He received his CPA certificate in 1973 and is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants. Allen has served on the governing boards of nonprofit organizations, including positions as President, Treasurer and Chair of the Audit Committee and the Finance Committee. Allen and Mimi, his wife of 55 years, live in West Nyack, New York. They have two sons and five grandchildren. As of 6/20/2025

Xixi Dong, CPA is a Director within the Not-For-Profit & Government Practice at CBIZ MHM. In this capacity, she is responsible for planning and supervising audit engagements for a variety of nonprofit organizations, including large social service organizations, third party funded organizations, educational institutions, charitable, and fundraising and membership organizations including those requiring audits pursuant to Uniform Guidance (Single Audit). Ms. Dong also has considerable experience in conducting audits of employee benefit plans, including defined contribution, defined benefit and multi-employer plans. Ms. Dong has over 15 years of experience in public accounting. Prior to joining CBIZ MHM, she worked for a national accounting firm in the New York City area and gained valuable audit and tax experience within a variety of industries, including government, nonprofit, SEC, private equity, mergers & acquisitions, manufacturing & distribution, technology and professional services. Ms. Dong is a member of the American Institute of CPAs and the New York State Society of CPAs. She is licensed to practice in New York State. Ms. Dong holds a BBA in Accountancy (Magna Cum Laude) from Baruch College, City University of New York. As of 10/1/2024

Amy West is currently the Executive Vice President and Chief Financial Officer of AHRC New York City (“AHRC”). AHRC is an organization that provides critical services to people with intellectual and developmental disabilities and their families. In her role Amy oversees the wide array of financial and administrative functions, strategic financial initiatives, real property and special projects that enable AHRC to fulfill its mission. Amy has direct responsibility for AHRC's operating budget of over $300 Million and manages a staff of ninety.   Prior to joining AHRC, Amy served for eight years as the Director of Finance of the Solomon R. Guggenheim Foundation. Amy also held the position of Vice President of Finance and Budget at the United States Fund for UNICEF and worked as an auditor for Ernst & Young LLP specializing in the healthcare and not-for-profit industries. She began her career as the Coordinator of Fiscal Operations for the New York Public Library. Amy graduated Summa Cum Laude from Hunter College with a Bachelor of Science Degree in Accounting. She is the Chair of the AICPA’s Not-For-Profit Industry Conference and serves on the AICPA’s Not-For-Profit Advisory Council. As of 10/1/2024

Rick has more than 25 years of experience serving nonprofit organizations. He is Forvis Mazars’ Nonprofit and Education Industry Leader for the New York Metro Area, and is a member of its Higher Education Center of Excellence, which is an internal committee focused on addressing issues important to the higher education industry. Rick focuses on audits and advisory services for nonprofit and higher education organizations. Before joining the firm in 2019, he worked at FASB, where he served as a supervising project manager for almost six years. In that role, he was the project manager on Accounting Standards Update (ASU) 2016-14, Presentation of Financial Statements of Not-for-Profit Entities; ASU 2018-08, Clarifying the Scope and Accounting Guidance for Contributions Received and Contributions Made; and ASU 2019-03, Updating the Definition of Collections. He also was coordinator for FASB’s Not-for-Profit Advisory Committee and Private Company Council. Prior to joining FASB, Rick was vice president and controller at a large national museum in New York for seven years and a senior manager with a large international accounting firm where he worked for 14 years and specialized in audits of higher education institutions and other nonprofit organizations. Rick was a member of the AICPA’s Not-for-Profit Entities Expert Panel. He is a lecturer at Columbia University School of Professional Studies, in their Nonprofit Management program. He also has been a frequent speaker with NACUBO, EACUBO, the AICPA, and various state CPA societies. He is a CPA in New York and New Jersey and is a member of the AICPA and New York State Society of Certified Public Accountants. As of 10/1/2024

Chad has more than 15 years of experience in public accounting. As a member of Forvis Mazars National Not-for-Profit Group, he provides audit and review services to a variety of not-for-profit clients, including foundations, membership organizations, religious organizations, and other not-for-profits. He serves as the audit director for engagements, coordinating communication between FORVIS and the client on the timing of the audit, deadlines, staffing, reviewing staff work and other relevant items. He is a member of the American Institute of CPAs, New York State Society of Certified Public Accountants, and Colorado Society of CPAs. Chad is a 2014 graduate of Leadership NOW!, a leadership development program offered through Leadership Pikes Peak, and served on the board of directors and as treasurer for Rocky Mountain Community Land Trust. He is a 2009 graduate of University of Phoenix, Colorado Springs, Colorado, with a B.S. degree in accounting. As of 10/1/2024

Garrett M. Higgins is a member of the Firm’s Executive Committee. He serves as Partner-in-Charge of the Exempt Organization Tax and Advisory Services Group and has over 25 years of experience providing tax compliance and advisory services to tax-exempt organizations. Garrett’s current tax-exempt clients include private foundations, colleges and universities, museums, health care organizations, large public charities, pension and welfare benefit trusts and a number of other non-profit organizations. His considerable expertise extends across a broad range of tax-exempt and other accounting and audit topics. He has significant experience with public charities and private foundations as well as experience with the tax compliance and consulting issues affecting educational institutions, welfare benefit trusts, health care and other types of exempt organizations. His specific areas of tax and business expertise encompass unrelated business income tax planning, state and local tax planning and reporting, executive compensation, operational and transaction structuring, use of taxable subsidiaries of tax-exempt organizations, intermediate sanctions planning and compliance and fundraising. He is viewed as a technical authority and is regularly asked to author articles and present at firm-sponsored and other tax-exempt industry events. In recent years, Garrett has had the honor of receiving the New York Enterprise Award for the Best Accountants and Attorneys for Growing Business as well as the Westchester Business Council’s Rising Stars “Forty under Forty” award. As of 10/1/2024

Eva Mruk, CPA, EA, is a Partner at PKF O'Connor Davies, specializing in Exempt Organization Tax & Advisory Services. With over 25 years of experience, she provides comprehensive tax compliance and advisory services to tax-exempt organizations. Her expertise covers federal, state, and local tax compliance, tax-exempt status, governance, lobbying, fundraising laws, international activities, and tax planning. Eva also handles tax controversy matters, including revocations and reinstatements, and frequently speaks and writes on tax issues affecting exempt organizations. As of 10/1/2024

David Sun leads the security incident response and recovery services and computer forensic and litigation support services for CohnReznick’s Cybersecurity practice. He also develops comprehensive cloud security service offerings that provide clients with access to end-to-end suite of cybersecurity, technology risk, and privacy services. David has 25 years of cybersecurity and IT management experience responding to data breach and privacy incidents, internal employee malfeasance, and government agency investigations. His expertise is in responding to cyber-attacks and resuming business operations; investigating email compromises, data breaches, and multi-million-dollar losses from wire fraud; performing forensic analysis, reconstruction, and post-breach remediation; and prosecuting departing employees for theft of sensitive information, destruction of documents, and unauthorized activities. As a leading industry consulting expert specializing in describing technology-related issues, David has served a testifying expert or court appointed expert on hundreds of litigation matters. This includes providing expert testimony during a national federal investigation into the handling of classified information; offering guidance during an investigation into destruction of public records by a sitting mayor of a major city; providing security assessments for the United Nations and various United States Federal Reserve Banks; assisting multiple state attorneys general investigate a variety of data privacy violations; and more. Before joining CohnReznick, David was the founder and president of SunBlock Systems, Inc., a global litigation advisory firm that specialized in electronic evidence. Through two subsequent acquisitions, he joined a major accounting and advisory firm as a principal and its national practice leader for cyber incident response and forensics. In this role, he was responsible for leading a team of professionals responding to data breaches and ransomware attacks and conducting employee malfeasance and government agency investigations for both public and private sector clients. David also provided a suite of proactive cybersecurity services to help mitigate the risk of a cyber-attack.

David M. Rottkamp, CPA, is a Partner and Nonprofit Practice Leader at Grassi. David has over 36 years of experience providing audit and advisory services to the nonprofit and health care industries. David focuses on organizations serving individuals with special needs, community based and social service organizations, religious organizations, educational institutions, membership associations, healthcare providers, and foundations. David advises some of the area’s most successful nonprofit and health care organizations in areas such as: financial reporting systems, implementation of new FASB accounting standard updates, IRS Form 990 guidelines, sustainability and succession planning, internal control reviews, developing financial forecasts, and providing quality board education and governance advice. Through his focus on education and board awareness, he has improved the internal structure for many of his clients, demonstrating his industry leadership. David volunteers his time and serves on five national and local nonprofit boards, where he is the Chair of two. David is a graduate from Pace University, with a BBA in Accounting. As of 10/1/2024

Travis J. Carey, CPA, is the CEO and founder of Carey & Co., a boutique organization that brings leadership specialized in building high-functioning back-office departments for nonprofits. With 25 years of experience in the sector, Travis blends financial expertise with strategic insight to enhance operational efficiency for organizations committed to social change. A graduate of the State University of New York at Plattsburgh, he actively contributes to the NYSSCPA a member of the Not-for-Profit Organizations Committee and volunteers as Treasurer for Guide Dogs Foundation for the Blind and America’s Vet Dogs. 10/1/2024

Eleanor (Ellie) Hume, CPA, MBA, is a Regional Director with Your Part-Time Controller, LLC (YPTC), an accounting firm specializing in outsourced and fractional financial management for nonprofit organizations. She supports several physical offices in the region while seeking new opportunities to open additional YPTC offices across the country. Ms. Hume has been working with non-profit and governmental organizations to build stronger accounting departments for more than 20 years and takes pride in helping nonprofits reach financial management nirvana through best accounting practices and strong fiscal governance. Ellie lives is an active member of the NYSSCPA, ILCOA, COCPA and the AICPA. She and serves on the NYSSCPA’s Not-for-Profit Organizations Committee, the Nonprofit Working Group with the COCPA, and is a frequent speaker with many nonprofit focused organizations such as NYN Media, Nonprofit New York, Philanthropy New York, NYCON, NYSSCPA/FAE and AICPA. Ms. Hume has also appeared on several of YPTC’s national webinars and numerous episodes of The Nonprofit Show. She sits on the Board and serves as Secretary and a member of the Finance and Executive Committees for BoardStrong, a nonprofit dedicated to developing strong, effective boards, as well as providing a nationwide matching platform connecting nonprofit boards and individuals who wish to serve. As of 10/1/2024

Jeff Mechanick is Senior Project Advisor for Not-for-Profit Organizations at the FASB. In that role, he provides organization-wide technical and strategic advice on standard-setting activities affecting the not-for-profit sector, guides and facilitates stakeholder outreach with the sector, chairs the FASB’s Not-for-Profit Advisory Committee, and participates in some of the FASB’s broader educational activities. He is also a member of the Technical Advisory Group of the International Financial Reporting for Nonprofit Organizations initiative (#IFR4NPO). Prior to joining the FASB staff in 2006, Jeff spent 20 years working in and with the not-for-profit sector, as the CFO of Planned Parenthood Federation of America, Inc., and before that, as a Senior Manager with KPMG, LLP, in the firm’s New York office. From 1992 to 1994, he served as the National Technical Senior Manager for the firm’s Higher Education, Research, and Other Not-for-Profit Organizations (HERON) practice. He is also a past member of the AICPA’s NFP Expert Panel. Jeff received his MBA from Rutgers University and his AB from the University of Chicago, and he is a member of the AICPA and the New York State Society of CPAs. He is also an adjunct instructor in Columbia University’s MS degree program in Nonprofit Management. As of 10/1/2024