42nd Annual Nonprofit Conference (NYC)

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 $380 Million and manages a staff of 90.   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. She is also Co-Chair of the Nonprofit Finance Leadership Roundtable NYC. As of 9/10/2025

Joseph A. Arnone, CPA, CGMA, is a partner in the Assurance practice in CohnReznick’s New York office and a member of the PKF O’Connor Davies Not-for-Profit and Education Industry practice. He has more than 20 years of diversified public accounting experience. Joe proactively manages all stages of the audit process, including planning, fieldwork, supervision and review, and communications with management. He prides himself on being visible and accessible to his clients throughout the year. Joe has extensive experience serving entities in a variety of industries, including not-for-profit, healthcare, and insurance. His clients include foundations, associations, low-income housing entities, and other not-for-profit entities with domestic and international operations, with revenues ranging from $10 million to more than $500 million. Joe has extensive experience in serving clients that are subject to Uniform Guidance. As of 11/10/2023

 Patrick Yu is a Principal at Baker Tilly US, LLP, with more than 30 years of experience delivering audit, review, accounting, and consulting services. He specializes in the behavioral health and not-for-profit sectors. Patrick has worked with adiverse not-for-profit client base, such as international NGOs, behavioral health, special education, community and social services, community development and HUD-funded affordable housing organizations, membership and disease advocacy organizations.

Patrick’s professional involvement includes serving as past chair of the New York State Society of Certified Public Accountants (NYSSCPA) Statewide Nonprofit Committee and past co-chair of the NYSSCPA Suffolk Chapter Not-for-Profit Committee.

His contributions have been recognized by Crain’s New York Business, which named him one of the Notable Leaders in Accounting and Consulting in 2022. He is also a recipient of the Outstanding 50 Asian Americans in Business Award; The Responsible 100, City & State New York 2025; Long Island Business News, Hall of Fame, 2025 and Queens Power 100, City & State, 2024.

Patrick has served as board treasurer, board secretary, and Finance Committee chair for the Queens Chamber of Commerce, as well as board treasurer and Finance Committee chair for Easter Seals New York. As of 9/11/2025

Ellen Labita, CPA, is a Partner at Baker Tilly US, LLP. She is the firmwide professional practice leader for not-for-profit and the team leader for healthcare/not-for-profit services in the New York business unit. Ellen has more than 35 years of experience in public accounting, and concentrates exclusively on providing audit, tax, and consulting services for not-for-profit organizations. Ellen has been a speaker for the AICPA National Not-for-Profit Conference and has served as Vice Chair of the NYSSCPA Not-for-Profit Organizations Committee Annual Conference. She is a member of Long Island Business News’ Top 50 Most Influential Women in Business’ Hall of Fame and currently serves on the boards of the Long Island Association and American Red Cross on Long Island. Ellen is a summa cum laude graduate of Adelphi University. As of 11/10/2023

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

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 56 years, live in West Nyack, New York. They have two sons and five grandchildren. . As of 9/10/2025

David C. Ashenfarb, CPA, Partner, Sax, LLP is the practice leader of the nonprofit industry group at Sax, LLP, a Top 75 nationwide firm. David merged his firm, Schall & Ashenfarb, CPA’s into Sax on January 1, 2023, with the goal of integrating his diverse nonprofit audit and tax practice into Sax and training the team on efficient approaches to client service. This includes developing a consulting services team that can assist nonprofit organizations that have needs beyond traditional audit and taxes. David is a past chairperson of the NYSCPA’s Not-For-Profit Organization’s committee (2002–2004) and has been published in several professional publications including the CPA Journal, the Nonprofit Governance Management Handbook of the American Bar Association, the AICPA FVS Eye on Fraud quarterly report and The Trusted Professional. As a regular speaker at the FAE Annual Nonprofit Conference, he has focused his most recent attention to presenting on Single Audits under Uniform Guidance and other Office of Management and Budget initiatives. Professor Ashenfarb designed and teaches the graduate level course on nonprofit accounting, auditing, and management at Baruch College’s Zicklin School of Business. As of 11/10/2023

Rick Cole is a partner in the New York City office of BKD specializing in audits and advisory services for not-for-profit and higher education organizations. Rick is widely regarded nationally for his knowledge related to Not-for-Profit accounting standards and has been a frequent speaker with NACUBO, the AICPA, and various state societies of CPAs. He joined the firm recently from the FASB. Before joining BKD, Rick worked at the FASB, where he served as a supervising project manager. 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; ASU 2019-03, Updating the Definition of Collections; and the Financial Performance Reporting for business entities project. He was also the coordinator for FASB’s NFP Advisory Committee and the Private Company Council. Prior to joining the FASB, Rick was the Vice President and Controller at the American Museum of Natural History in New York, where he worked for over seven years, and before that was a senior manager with KPMG LLP, where he worked for over fourteen years and specialized in audits of higher education institutions and other NFPs. Rick is a lecturer at Columbia University’s School of Professional Studies in their Non-Profit Management program. Rick earned a BS and an MBA from Montclair State University. He is a CPA in New York and New Jersey and is a member of the AICPA and the New York State Society of CPAs.

Andrew partners with some of the largest multinational nonprofit organizations, foundations, mission driving companies, social entrepreneurs and philanthropists around the globe. For over 20 years, he has served as outside general counsel to numerous organizations providing practical and strategic legal advice. Over the years he has been retained to advise on some of the most significant transactions and projects, including, among others, structuring a variety of nonprofit/forprofit hybrids, both social and development income bonds, one of the most historic art acquisitions in history, innovative incubator models, and some of the most widely seen cause marketing programs. Recognizing that complex problems often require unique approaches to address, Andrew takes a collaborative multi-disciplinary approach to the clients he works with. His work with the Strategic Nonprofit Solutions team at Polsinelli exemplifies this approach and serves as a powerful value add to our work. As an active speaker and media contributor, Andrew has been quoted in TIME magazine, The New York Times, The Wall Street Journal and The International Herald Tribune, among others. He serves as an Advisor to the Restatement of the Law of Charities and Nonprofits, a restatement that clarifies the law governing charities nationwide.

Winell Belfonte is a partner in CohnReznick’s Affordable Housing and Not-for-Profit and Education Industry practices. She serves as the partner in charge of the Firm's New York office affordable housing practice. In this capacity, she is the lead service provider and business advisor to her clients and accountable for the dissemination and implementation of technical issues for affordable housing and notfor-profit clients. Winell has 30 years of experience providing services to a broad range of clients. Her extensive experience comes in the areas of audit, accounting, and tax for not-for-profit and for-profit clients including real estate developers, investors, syndicators, contractors, and property managers, as well as charities and foundations. Her business advisory expertise include strategic planning, the design and implementation of internal control structures, financial analysis, budgets, regulatory compliance, and investor requirements. As a frequent speaker, Winell has become well known for her technical expertise. She has spoken to many not-for-profit and affordable housing audiences and graduated from a nine-month community leadership program with Leadership of Greater Washington in 2010.

Elliott Lee is a Partner in the Financial Advisory Services Group. He provides litigation consulting and forensic investigative accounting services for civil and criminal cases dealing directly with law firms, insurance companies and inhouse counsel. Elliott has provided legal support services for cases involving individuals as well as small and large companies. His engagements cover a variety of areas, including damage and lost profit analysis, fraud investigations and, most recently, internal control compliance monitoring. Elliott’s past experience spans both public and private accounting, including auditing, merger and acquisition due diligence consulting, and corporate controllership in a large multinational corporation. Mr. Lee has led and executed numerous fraud and forensic investigations for not-for-profit entities during his career at EisnerAmper. His experience includes working directly with the New York State Attorney General’s Charities Bureau. In addition, he currently serves as the treasurer for a not-for-profit located in New York City. After beginning his career with Deloitte & Touche, Elliott went on to serve as a Senior Consultant in the Litigation Department of RSM McGladrey, Inc. and then became a Manager in the Corporate Controllership Department of American Express.

David Cace is a Partner in the Financial Advisory Services Group. He has over 35 years of auditing, forensic accounting, financial reporting, and internal control design and implementation experience, serving clients ranging in size from small entrepreneurial companies and not-forprofit entities to Fortune 100 companies. In addition, he has specialized industry expertise that includes insurance, electric utilities, casinos, and claims processing, verification and management. David is also a firm advisor on audit and statistical sampling matters. Prior to devoting his full time to litigation consulting and forensic accounting matters, David was a member of the firm’s Professional Practice Group, where he was involved in all aspects of the audit practice, including technical research, writing quality control policies and procedures and performing pre-issuance financial statement reviews. Prior to joining the firm, David was an Audit Partner and Technical Review Partner at two other major accounting firms. Previously, David was with Coopers & Lybrand, where, in addition to his client responsibilities, he participated in their National Rotational Program, bringing his client and practice perspective to several of the firm’s national projects, including serving as a contributing author and final technical reviewer of the tenth edition of Montgomery’s Auditing.

John D'Amico, a Managing Director with CBIZ and Shareholder with CBIZ CPAs in the National Attest Office, has over 30 years of experience in providing audit, accounting, and consulting services to not-for-profit organizations and governmental agencies. Prior to joining CBIZ, John worked at a Big 4 firm, as well as other regional accounting firms. His areas of expertise include not-for-profit accounting, GASB, Single Audits, government auditing standards, cost allocations, and internal controls.

John is the previous Chair of the NYCPA Not-for-profit committee. John is also an Instructor for the AICPA, a Subject Matter Expert for Single Audits for the AICPA Peer Review Oversight Program, and a member of the AICPA Peer Review Task Force. John was previously an executive committee memeber of the AICPA Governmental Audit Quality Center.

John has authored articles, conducted workshops and seminars, and presented them at various conferences on topics Including Not-for-profit Accounting, Single Audits, Government Auditing Standards and Uniform Guidance requirements.

Allan brings more than 28 years of experience to the clients he serves, providing a wide range of audit and accounting transaction services. He works with a variety of entities within the nonprofit and healthcare industries, including hospitals, social service agencies, and religious organizations. He is a member of the American Institute of CPAs (AICPA) and New York State Society of Certified Public Accountants (NYSSCPA), where he is a former chair of the not-for-profit organizations committee. A regular speaker, Allan has presented for NYSSCPA, New Jersey Society of Certified Public Accountants, and Connecticut Society of CPAs. Topics have included mergers and acquisitions, fair value measurements, endowments, related-party disclosures, and general accounting and auditing updates for nonprofit and healthcare organizations. He is a 1989 graduate of Queens College, City University of New York.

David M. Rottkamp, CPA, is a Partner and Nonprofit Practice Leader at Grassi. David has over 38 years of experience providing audit and advisory services to the Nonprofit and Healthcare industries. David focuses on organizations serving individuals with special needs, community-based and social service organizations, religious organizations, educational institutions, membership associations, healthcare providers, foundations, and the arts and culture world. David’s technical knowledge allows him to provide specific services, including Single Audits/Uniform Guidance compliance and retirement plan audits. David has counseled some of the region’s most successful nonprofit and healthcare organizations on strategic planning, risk management, sustainability, and succession planning. His expertise includes developing financial forecasts, implementing financial reporting systems, applying FASB accounting standards, and delivering high-quality board education and governance guidance. Through this advisement, David has strengthened the governance and internal structures of numerous clients, reflecting his leadership within the industry. David is a member of the AICPA and the New York State Society of CPAs (NYCPA), where he previously served as Chair of the Not-for-Profit Committee and several of its subcommittees, including those focused on government funding sources and cost reporting updates. David also chaired the statewide Not-for-Profit Conference for the NYCPA for four years. He has presented to the Financial Managers Association (FMA) for over 25 years, the Interagency Council of Developmental Disabilities Agencies, Inc. (IAC), the New York State Society of CPAs Foundation for Accounting Education (FAE), the American Institute of Certified Public Accountant (AICPA), and the New York Council of Nonprofits (NYCON) at their annual Camp Finance. David is also an adjunct professor at New York University (NYU) in Manhattan. At Grassi, David leads internal education sessions and webinars and writes articles for the firm’s external newsletter, focusing on the nonprofit and healthcare industries. David also serves on the Board of Directors of the Greater New York City/Long Island Chapter of the National Multiple Sclerosis Society, where he has served in all officer roles. David is also on the board of the National Multiple Sclerosis Society (National MS Society). He is on the National MS Society’s finance committee and the past chair of its audit committee, demonstrating his broad impact on the organization’s well-being. David also serves on the boards of the New York Council of Nonprofits (NYCON), a membership organization that serves over 3,100 nonprofit industry members throughout New York State, and BoardStrong, Inc. David received his BBA in Accounting from Pace University. As of 9/10/2025

Alexander Buchholz has amassed more than 15 years of experience in public accounting, including with a Big Four accounting firm. He is also the Practice Leader of the Firm’s Cemetery Division. Alex is responsible for the development of the audit approach as well as the supervision of staff. Additionally, he is responsible for managing the audit so that it is performed on a timely basis with as little intrusion to client operations as possible. Alex’s expertise is in Single Audits and internal control/compliance audits. His industry experience is in healthcare and Not-for-Profit entities, including skilled nursing facilities, social service agencies, charter schools, diagnostic and treatment centers, homecare service entities, adult homes, and other long-term care facilities as well as special-needs entities and cemeteries. Alex also serves as a peer reviewer. Alex is also an adjunct professor at Brooklyn College and Lehman College of the City University of New York in the Department of Accounting, where he teaches undergraduate and graduate courses in accounting and auditing. He conducts internal training seminars for the Firm and frequently speaks to outside organizations and associations. Alex is also a former member of the Firm’s continuing professional education (CPE) committee, with special emphasis on Single Audit training. He also writes various articles on accounting and auditing topics for a variety of professional publications. He has professional affiliations and civic involvement in the following: American Institute of Certified Public Accountants (AICPA), New York State Society of Certified Public Accountants (NYSSCPA), Academic Advancement of Higher Education (Former Chair), Health Care Committee (Former Member and Chair), Not-for-Profit Committee (Former Member), Foundation for Accounting Education (Former Member), National Conference of CPA Practitioners, New York State Association of Cemeteries, New Jersey Society of Certified Public Accountants (NJCPA), Nonprofit Interest Group, Greater Washington Society of CPAs Nonprofit Interest Group, Metropolitan Cemetery Association, New Jersey Cemetery Association, American Academy McAllister Institute of Funeral Service (Board Member and Chair), St. Mary’s Healthcare System for Children (Board Member), and New York State Board of Public Health Accountancy (Board Member). His education includes Baruch College Master of Business Administration degree in Finance & Investments, and Brooklyn College Bachelor of Science degree magna cum laude in Accounting.

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 9/11/2025

Judy Gibaldi is the COO/CFO of The Marfan Foundation. With almost twenty-five years of experience in the non-profit sector, she provides leadership and oversight for the finance, human resources, operations and information technology departments of the Foundation and serves as Senior Project Manager for foundation-wide initiatives, such as strategic planning. In addition, she has been a presenter at several non-profit conferences on non-profit financial analysis and reporting. Her prior experience includes being employed by St. John’s University as an adjunct assistant professor of Computer Science and by Metropolitan Life as a Systems Engineer. Her educational background includes earning a graduate certificate in Non-profit Leadership from Regis University and an MA in Mathematics and Computer Science and a BS in Education from St. John’s University.

Christopher Griffin, CPA, is a partner in CohnReznick’s Bethesda office and a member of the Firm’s Not-for-Profit and Education Industry Practice with more than 15 years of experience in providing assurance, tax, and advisory services to not-for-profit organizations. Chris has extensive experience planning and executing audits in compliance with OMB, FASAB, GAO, FASB, and GASB. His clients include social service and educational organizations, community development organizations, housing developers, and membership and trade associations. Chris is also a frequent contributor to various not-for-profit conferences and seminars. As a member of the Firm’s Employee Benefit Plan Practice, Chris provides audit services for his clients who sponsor a wide variety of employee benefit plans, including defined contribution and defined benefit plans. Chris is also responsible for developing and conducting training seminars for Firm staff on multiple topics including audit and accounting theory, government and other regulatory compliance, and technology applications and systems.