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

Doug White, a long-time leader and scholar in the nation's philanthropic community, is an author and an advisor to nonprofit organizations and philanthropists. He serves as the Co-Chair of the Walter Cronkite Committee at FoolProof, and as a member of the President’s Advisory Council at the Secular Coalition of America. He is also a past member of SCA’s board of directors. He is on the faculty at Southern University’s Valdry Center for Philanthropy and is the former Director of Columbia University's Master of Science in Fundraising Management program, where he also taught board governance, ethics and fundraising. Prior to that, he was a lecturer at and the academic director of New York University's Heyman Center for Philanthropy and Fundraising. Doug has published five books. His most recent, “Wounded Charity” (Paragon House, 2019), analyzes the allegations of mismanagement made in January 2016 against Wounded Warrior Project. Kate Bahen, the managing director of Charity Intelligence Canada, wrote, “An epic whodunnit. A sweeping sector perspective. A gripping read for everyone interested in the charity sector. The facts behind the news headlines leaves one reeling. How could this happen? Using the dramatic case of Wounded Warrior Project, Doug White addresses the key forces shaping today’s charity sector. From his unique perch, he generously shares his insights and those of the sector’s thought leaders. Doug White’s books should be required reading for charity directors, journalists, staff and donors alike.” “Abusing Donor Intent” (Paragon House, 2014) chronicles the historic lawsuit brought against Princeton University by the children of Charles and Marie Robertson, the couple who donated $35 million in 1961 to endow the graduate program at the Woodrow Wilson School. The family contended that Princeton abused its mandate to spend the money as the donors wished - and as the university agreed. The Foundation Center had this to say about the book: "Well-plotted with the slow burn of a decades-old frustration, and immensely readable with the fate of hundreds of millions of dollars at stake – to say nothing of the reputation of one of America’s most august universities – Abusing Donor Intent is equal parts thriller and cautionary tale." His three other books are: "The Nonprofit Challenge: Integrating Ethics into the Purpose and Promise of Our Nation's Charities" (Palgrave Macmillan, 2010), "Charity on Trial: What You Need to Know Before You Give" (Barricade Books, 2007), and "The Art of Planned Giving: Understanding Donors and the Culture of Giving" (John Wiley & Sons, 1997), which was awarded the 1996 Staley/Robeson/Ryan/St. Lawrence Prize for Research by the Association of Fundraising Professionals. He has written several articles for a variety of magazines and periodicals, including Trusts and Estates, the Journal of Gift Planning, Charitable Gift Planning News, and the Chronicle of Philanthropy. Since 1979 Doug has advised hundreds of charities of all types and sizes – including social service, educational, health and environmental organizations. Today, he works closely with select organizations on ethical decision-making, board governance, and fundraising, as well as with individual philanthropists who want to see their gifts used most effectively. A graduate of Dartmouth College, Doug worked as the development director at Holderness School (NH). For almost two decades (1982 – 2000) he served on the Capital Giving Committee at Phillips Exeter Academy and as its national chair for several years during that time. He has served in leading roles with two national planned gift and endowment investment firms. As a long-term consultant to Blackbaud, Inc. in the 1980s and 1990s, he developed one of the first planned giving software programs. In 1995 Doug testified before a Congressional committee in support of the Philanthropy Protection Act and served as an advisor for the charitable defendants in a national lawsuit - the "Texas Lawsuit" - that threatened the ability of charities to raise money through gift annuities. He has also since served as an advisor in other lawsuits relating to donor intent. Doug is a past member of the Board of Directors of the Partnership for Philanthropic Planning (formerly the National Committee on Planned Giving). In 1996, while on the NCPG board, he founded the national initiative of Leave A Legacy. He is also a past chair of the NCPG Ethics Committee and the 1995 NCPG National Conference. He is a past president of the Planned Giving Group of New England and a past president of the New Hampshire/Vermont chapter of the Association of Fundraising Professionals. He writes the ethics column for the National Capital Gift Planning Council (Washington, DC); in 2002 the council presented Doug with its Distinguished Service Award. Since 1981 he has spoken at over 850 conferences on philanthropy, including the Association for Fundraising Professionals, The Council for the Advancement and Support of Education, the Partnership for Philanthropic Planning, the Association for Healthcare Philanthropy, United Jewish Communities, and hundreds of local professional organizations and planned giving councils, as well as many audiences sponsored by local charities and other groups. 10/9/24

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

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

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

Patrick Yu, CPA, Principal, Baker Tilly US, LLP, specializes in the behavioral health and not for profit industries. Patrick has 30 years of experience in providing various audit, review, accounting and consulting services. Patrick is the market leader of Baker Tilly’s New York Metro market focusing on strategy and growth. He serves as the firm’s East regional leader and New York Metro market leader of the diversity committee and is a member of the national diversity committee. Patrick leads Baker Tilly’s national Mentorship program for team members of color. Patrick also serves on the board of the Baker Tilly Foundation and chairs its finance committee. Patrick is a past chair of the New York State Society of Certified Public Accountants (NYSSCPA) Statewide Nonprofit Committee. He is a past co-chair of NYSSCPA Suffolk Chapter Not-for-Profit Committee. Patrick was selected as one of the notable leaders in Accounting and Consulting list by Crain’s New York Business in 2022. Patrick was awarded Outstanding 50 Asian Americans in Business Award. Patrick served as board treasurer and chair of Finance Committee; currently the board secretary and member of the Executive Committee of the Queens Chamber of Commerce. As of 10/1/2024