44th Annual Nonprofit Conference Webcast (Government Track)

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

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

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.

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

Nina Bahazhevska, CPA, is an Audit Partner at NCheng LLP with over 20 years of experience exclusively dedicated to serving a diverse array of not-for-profit organizations, including social service agencies, cultural institutions, educational entities, and religious organizations. Nina is widely recognized for her deep expertise in audit quality, regulatory compliance, and governance matters affecting the nonprofit sector. Educated at the Zicklin School of Business, Baruch College, Nina serves as a board member of the Baruch College Fund and sits on its Audit and Risk Committee. She is the Vice Chair of the NYSSCPA Not-for-Profit Community and chairs the NYSSCPA Not-for-Profit Industry Conference. Nina has written for The CPA Journal and AICPA publications and has spoken at numerous webinars and conferences, including the FAE Annual Nonprofit Conference, with a focus on Uniform Guidance and Single Audits. She was named one of City & State New York’s 2025 Responsible 100 honorees, recognizing socially responsible leaders across New York, and one of City & State’s 2025 Above & Beyond: Social Services honorees. As of 3/20/2026

Catherine Syslo, CPA, is a Partner in CohnReznick’s National Assurance Practice, specializing in audits of not-for-profit organizations, including Uniform Guidance. She provides technical accounting and auditing expertise to engagement teams and clients. A licensed CPA in both New York and New Jersey, she has more than 30 years of experience in both public accounting and the private sector. Catherine is a frequent lecturer on not-for-profit accounting standards, the Uniform Guidance, Single Audits, and other topics affecting the not-for-profit industry. Recent speaking engagements have included the NYSSCPA, the NJCPA, and the GWSCPA Nonprofit Conferences. She is a member of CohnReznick’s Not-for-Profit Education and Thought Leadership Committee, and a National Instructor for the firm. As of 11/10/2023

Keith is a Client Executive in the Lockton Washington, DC office and is responsible for understanding client challenges and opportunities, assembling and leading client teams, and all aspects of customer service. Keith has over fifteen years’ consulting experience in human capital and risk management strategy. Areas of specialization include employee benefits, complex property & casualty, HR technology, compensation, executive benefits, defined benefit and defined contribution corporate retirement plans. In addition to client work, Keith is the co-lead of the NOVA SHRM Global HR Special Interest Group, a member of the steering committee of the Baltimore/Washington Chapter of the Forum for Expatriate Management, and a board member of the Brunswick Heritage Museum. Keith and his wife Nicole reside in Leesburg, VA with their three children

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 9/11/2025

I am a nonprofit leader committed to education, civic engagement, leadership development, and community building. Currently, I serve as Executive Director of New York Cares, New York City’s largest provider of volunteer-led social services programs at 800 nonprofits and schools. I have been an educator throughout my career, now teaching strategic management of nonprofit organizations at Columbia University (SIPA) and at Baruch College (with an arts management concentration). I co‐authored the "Volunteer Engagement and Management" chapter in the latest edition of the textbook, Nonprofit Management 101. I am currently an appointee to the State Commission on National and Community Service and serve on the Board of Directors of National Urban Fellows, an organization that develops people of color and women to be leaders and change agents in the public and nonprofit sectors, with a strong commitment to social justice and equity. Before joining New York Cares, I taught curriculum-integrated arts programs to all ages of students and then served in leadership positions at two arts education organizations.

David G. Samuels rejoined Perlman & Perlman as a partner in 2021, having previously been at the firm from 2001 to 2006. Mr. Samuels has, since 2007, been named annually as one of the Best Lawyers in the New York metropolitan area in the category of Non-Profit/Charities Law. He was named by Best Lawyers as its New York City Non-Profit/Charities Law Lawyer of the Year for 2016 and again for 2018. Mr. Samuels has extensive experience representing numerous public charities and private foundations, including social service agencies, grant-making foundations, mental health facilities, educational organizations, and religious institutions. His clients include New York University, Council for Economic Education, Atran Foundation, Board of National Missions, Interborough Consultation Center, Littauer Foundation, Pencils of Promise, Jewish Joint Distribution Committee, Workers Circle, and the YWCA of the City of New York. Mr. Samuels is a recognized expert on a wide range of issues involving charitable organizations, including compensation, governance, fiduciary duty, self-dealing and conflict of interest, prudent investments, and endowments and restricted funds. He represents targets of investigations and inquiries from government agencies (including the New York Attorney General). He frequently deals with the Attorney General on regulatory matters, including sales, mergers, dissolutions, and cy pres applications. He teaches the course on Charitable Organizations as an adjunct professor at New York Law School. Mr. Samuels is former chair and a member of the Nonprofit Organizations Committee of the New York City Bar Association. He has chaired and participated in numerous continuing legal education and accounting education programs on nonprofit issues. Mr. Samuels is the lead editor and co-author of a treatise, Nonprofit Compensation, Benefits, and Employment Law, and has written extensively on nonprofit issues with numerous articles published in the New York Law Journal and elsewhere. He is also an experienced civil and appellate litigator and employment lawyer. Mr. Samuels received an A.B. degree (cum laude) from Harvard College in 1974, a J.D. degree from Harvard Law School in 1978, and an LL.M. from NYU School of Law in 1985. Mr. Samuels was Deputy Chief of the New York AG’s Charities Bureau from 1987 to 1995. He was previously a partner at Duval & Stachenfeld and at Butler, Fitzgerald & Potter. Mr. Samuels is admitted to practice in the state and federal courts in New York.

Jeff Gabello is a supervising project manager with the Financial Accounting Standards Board (FASB). He joined the FASB staff in May 2014, leading the project team that developed the 2017 standard to improve and simplify accounting rules around hedge accounting. In early 2021, Jeff accepted a new role at the FASB and is now focusing on not-for-profit technical accounting issues. Prior to joining the FASB, Jeff worked for five years as an accounting policy manager at IBM in Somers, New York, focusing on assessing the impact of FASB and International Accounting Standards Board standard-setting activities on the company’s financial reporting. Prior to that, Jeff worked for eight years as the assistant director of external reporting at UBS AG in Zurich, Switzerland, focusing on International Financial Reporting Standards, U.S. Generally Accepted Accounting Principles, and U.S. Securities and Exchange Commission reporting. Jeff holds a bachelor’s degree in accounting from the University of Scranton in Pennsylvania and an MBA from Cornell University in Ithaca, New York.