8:45 - 9:00 AM Welcome McLaughlin Hall Mayor David Holt
9:00 - 9:50 AM General Session: Keynote McLaughlin Hall “The State of the Nonprofit Sector” Marnie Taylor, Oklahoma Center for Nonprofits
NOTES
10:00 - 10:50 AM Breakout Session 1
Communication in the Workplace
Alex Towler-Bliss Room 509
You're Already Late: AI, Cybersecurity, and Privacy Impacts on Nonprofits
Collin Walke Room 503
NOTES
Unlocking Financial Stability for Nonprofits: Renewable Energy as a Strategic Advantage
Tony Capucille Room 504
Lead SIMPLE: A path to Engagement and Impact
Keith Howard Room 506 Advanced Governance in Nonprofits
Jonathan Blum and Bob Cartright Room 502
11:00 - 11:50 AM
People-Center ed Retention Strategies
Kami Kuykendall Room 502
WEDNESDAY,
Breakout Session 2
The Dual Role of Attorney and Director: Ethical Implications for Attorneys serving on a nonprofit Board of Directors
Jennie Hill Room 503
Stronger Together: Intentional Nonprofit Engagement for Individuals, Organizations, & Corporations
Deanna Boston Room 504
Staying Ahead: Tax-Exempt Compliance, UBIT, and Form 990 Updates for 2025 Stephanie Bailey Room 506 Critical Strategies to Enable E ective Succession Planning
Bryce Murray and Angela Bellville Room 509
12:15 - 1:15 PM General Session: Keynote McLaughlin Hall “Funder Trends”
Panel: Jennifer Meckling (facilitator), Trisha Finnegan, Sarah Roberts, Marla Freeman
1:30 - 2:20 PM Breakout Session 3
Non-Profit Board Responsibilities Regarding Federal Grants
Stephanie Lowery Room 502
Board Work: Advanced Issues in Nonprofit Governance
Jonathan Blum Room 503
Strategic Collaborations & Mergers: What Nonprofits Need to Know
Stephanie Bailey, Sarah Roberts, Sarah Rahhal, Alex Towler-Bliss Room 509
NOTES
2:30 - 3:30 PM Breakout Session 4
Performance Management 101
Alex Towler-Bliss Room 502
Embezzlement in a Nonprofit: What the Board of Directors Should Know
Jeri Holmes Room 503
NOTES
The Value of Compliance
Leslie Friedlander and Malisa McPherson Room 504
Social Venture Activities in the Nonprofit Space
Whitley O-Connor Room 506
DAF 101: How to Cultivate, Receive and Respond to DAF Grants
Joshua Dunbar & Sidney Suttles Room 504
Successful Succession Planning
Lea Morgan, Susan Agel, Sunny Cearley, Margaret Creighton, Meghan Mueller, Deborah McAuliffe Senner, Dan Straughan Room 509
8:30 - 8:45 AM Opening Main Entrance
9:00 - 9:30 AM General Session McLaughlin Hall
NOTES
Dr. William Brown THURSDAY,
9:45 - 10:30 AM Breakout Session 1
Who are “Those People?”: TraumaInformed, Hope-Centered Storytelling for Brighter Futures
Angie Doss Room 502
NOTES
Diversity, Equity, Inclusion, and Belonging in the Workplace
Alex Towler-Bliss Room 509
Endowments and Fundraising: Building Long-Term Sustainability Cat Slack Room 503
IRS Filing Requirements for Tax Exempt Entities Michelle Mann Room 504
Succession or Retention: Who Will Do The Work? Gracen Johnsen Room 506
THURSDAY,
10:45 - 11:30 AM Breakout Session 2
The Changing Demographics in the Workforce:
Adapting to a New Era in OKC
David Castillo Room 502
Nonprofit Future Funding: Is Earned Revenue the Answer?
Data, Donors, and Dollars: How Tech Makes Giving Personal Angie Doss Room 504
Strategies and Tactics for Winning with People
Mark Noble Room 506
12:00 - 12:50 PM General Session: Keynote McLaughlin Hall “Navigating the Final Frontier: Future NonProfit Leadership” Vice-Chief Justice Dana Kuehn
NOTES
THURSDAY,
1:00 - 1:50 PM Breakout Session 3
Attracting and Retaining
Talent: Tulsa’s Collaborative Model for the Future of Work
Meredith McClure and LaTonya Pratt Room 502
Joint Ventures between Nonprofits and For-Profits: the risks, rewards, and considerations before saying YES!
Jeri Holmes Room 503
Revolutionizing Nonprofits with the Power of AI
Greg Morse Room 504
Nonprofit Financial Stability and Budgeting during Economic Volatility
Stephanie Bailey and Sherry Dale Room 506
Investing in Leadership: Strengthening Nonprofit Capacity for Greater Impact Charito Lincoln, Janet Johnson, Travis Lozier and Moises Arjona Room 509
NOTES
WELCOME
SPEAKER
DAVID HOLT
Oklahoma City Mayor and Dean of Oklahoma City University School of Law
David Holt became the fourteenth Dean of Oklahoma City University School of Law on July 1, 2023. Dean Holt is a graduate of OCU Law (‘09) and holds a B.A. from The George Washington University. Dean Holt is a member of the Bars for the State of Oklahoma and the U.S. Western District of Oklahoma.
In Dean Holt’s public service life, he serves as the Mayor of Oklahoma City, America’s 20th-largest city. In that role, Holt is in his second term and has been elected President of the United States Conference of Mayors for 2025-2026. Previous to Dean Holt’s election as Mayor in 2018, he served eight years in the Oklahoma Senate, where he authored more than 70 pieces of legislation that became law.
KEYNOTE SPEAKERS
DANA KUEHN
Vice-Chief Justice, Supreme Court Judicial District 6
Justice Kuehn was appointed to the Supreme Court by Governor Kevin Stitt on July 26, 2021. Before being appointed, she was serving a 2-year term as Presiding Judge of the Oklahoma Court of Criminal Appeals to which she was appointed in 2017 by Governor Mary Fallin. She is the first woman in Oklahoma history to serve on both courts of last resort.
A native of Tulsa, Oklahoma, Justice Kuehn attended Oklahoma State University, receiving a Bachelors Degree in Political Science. She received her Juris Doctorate from the University of Tulsa College of Law in 1996. In May 201 7, she was inducted into the Tulsa College of Law Hall of Fame and received the Thomas Coffman Community Service Award.
Justice Kuehn is an active member of the Tulsa County Bar Association and Oklahoma Bar Association. She is a recipient of the 2016 Mona Salyer Lambird Spotlight Award. In 2017, the American Board of Trial Advocates recognized her as Judge of the Year for the State of Oklahoma.
WILLIAM A. BROWN
Professor/Director, The Center for Nonprofits and Philanthropy, Bush School of Government & Public Service at Texas A&M University
William A. Brown is a professor at the Bush School of Government & Public Service at Texas A&M University and holds the Mary Julia and George Jordan Professorship. He serves as the Director of the Center for Nonprofits and Philanthropy. He teaches Nonprofit Management, Social Innovation and Entrepreneurship, Human Resource Management, and Capstone courses. He received a Bachelor of Science Degree in Education from Northeastern University with a concentration in Human Services and earned his Master's and Doctorate in Organizational Psychology from Claremont Graduate University.
William has worked with numerous organizations in the direct provision of services, consulting, and board governance. He served on the board of the Association for Research on Nonprofit Organizations and Voluntary Action (ARNOVA) from 2007-2012 and chaired the Education Committee from 2009-2011. His research focuses on nonprofit governance, strategy, and organizational effectiveness. He has authored numerous research articles, technical reports, and several practice-oriented publications.
KEYNOTE PANEL SPEAKERS
JENNIFER MECKLING (Facilitator) Program Director, Oklahoma City Community Foundation
Jennifer Meckling has more than a decade of experience serving charitable organizations in Oklahoma; she is passionate about strengthening our community through its nonprofits. Prior to joining Oklahoma City Community Foundation in June 2018, she gained grassroots experience with the Neighborhood Alliance of OKC, helping small organizations across the region organize, evolve, and advocate for their own causes. Her subsequent positions with Oklahoma Center for Nonprofits afforded her the opportunity to explore the state and forge relationships with individuals, nonprofits and community partners across Oklahoma.
MARLA FREEMAN Community Relations Manager, Devon Energy
Marla Freeman, community relations manager at Devon Energy, is accredited in public relations with prior roles in public affairs and marketing at ONE Gas and Heartland Payment Systems. Freeman earned a bachelor's degree in Journalism from the University of Oklahoma and an MBA in Leadership and Organizational Design from Oklahoma Christian University. She is a graduate of Leadership OKC's inaugural LOYAL class and actively contributes to the community through board service including Oklahoma City Beautiful, Allied Arts and the South Oklahoma City Chamber.
TRISHA FINNEGAN
President and CEO, Oklahoma City Community Foundation
An advocate for investing in places and the people who share them, Trisha has the pleasure of serving as the President & CEO of the Oklahoma City Community Foundation (OCCF). As one of the 20 largest community foundations in the country, the OCCF team partners across communities to strengthen OKC, the region, and beyond. OCCF is proud to have invested over $88M in FY24, alongside their donors. This investment included $25M in community grants and $4.5M in scholarships, led by the foundation, and over $13M in annual endowment funding to more than 400 nonprofits. Prior to joining the philanthropic sector, Trisha built 15 years of multi-functional experience across two Fortune 250 corporations.
SARAH ROBERTS Vice President of Programs, Inasmuch Foundation
Sarah Roberts serves as Vice President of Programs at Inasmuch Foundation where she has been employed for over 20 years. The Foundation was founded by Edith Kinney Gaylord in 1982 and provides grants to enrich the quality of life and strengthen organizations to benefit people and communities. Inasmuch Foundation’s grantmaking approach focuses on partnership and collaboration to inspire lasting change in Oklahoma City. The Foundation has placed emphasis on forging public/private partnerships to fund evidence-based interventions for vulnerable children and families as well as attracting much needed federal investments to Oklahoma City.
BREAKOUT SESSION SPEAKERS
SUSAN AGEL
Former President (Retired), Positive Tomorrows
ANGELA BELLVILLE Senior Manager, HoganTaylor Talent Team
TONY CAPUCILLE CEO & Co-founder, Brightwell Capital Partners
SHERRY DALE Co-Founder, Mettise
MOISES ARJONA Executive Impact Director, Unidos Contra la Diabetes
DEANNA BOSTON CEO, Strategic Community Consulting
SUNNY CEARLEY President and CEO, Allied Arts
ANGIE DOSS Chief Development and Marketing Officer, Sunbeam Family Services
STEPHANIE BAILEY Partner, Core Business Advisors
DAVID CASTILLO President, Greater OKC Hispanic Chamber
MARGARET CREIGHTON President & CEO, Positive Tomorrows
DUNBAR Donor Services Manager, Oklahoma City Community Foundation
JOSHUA
BREAKOUT SESSION SPEAKERS
LESLIE FRIEDLANDER
Sr. Assistant Attorney General, Attorney General of Oklahoma
JERI HOLMES President and Founder, Nonprofit Solutions Law
JANET JOHNSON President and CEO, Jordan Johnson, Inc.
STEPHANIE LOWERY
Grants Administrator, Oklahoma Office of the Attorney General
KAMI KUYKENDALL Founder/CEO, Nectar Coaching and Consulting LLC
TRAVIS LOZIER Chief Quality and Culture Officer, Jordan Johnson, Inc.
JENNIE HILL Managing Attorney, Nonprofit Solutions Law
GRACEN JOHNSEN VP & Senior HR Consultant, James Farris Associates
CHARITO LINCOLN VP Community Investment, Methodist Healthcare Ministries
MICHELLE MANN Tax Senior Manager, HoganTaylor
BREAKOUT SESSION SPEAKERS
MEREDITH MCCLURE Marketing Manager, Tulsa Remote
MEGHAN MUELLER President and CEO, Homeless Alliance
LATONYA PRATT Director, inTulsa
AMEIL SHADID Sr. VP of Revenue and Development, Oklahoma State Chamber
MALISA MCPHERSON Assistant Attorney General, Oklahoma Attorney General's Office
BRYCE MURRAY Principal, HoganTaylor
SARAH RAHHAL CEO, Sunbeam Family Services
SLACK CEO, Cat Slack Consulting
LEA MORGAN Partner, Tippens-Mays + Morgan
MARK NOBLE Founder and CEO, The Noble Force
JASON RINCKER Chief Revenue Officer, Stronghold Data
SIMMONS VP of Development, Science Museum of Oklahoma
CAT
TARA
BREAKOUT SESSION SPEAKERS
DEBORAH MCAULIFFE SENNER
President & CEO, Make-A-Wish Oklahoma
STACEY TOVINO
Associate Dean for Faculty Development and Research, Oklahoma College of Law
WENDI WILSON
President & CEO, Empower: Strategic Solutions for Nonprofits
DAN STRAUGHAN
Executive Director (Retired), Homeless Alliance
ALEXANDRA TOWLER-BLISS
Founding Attorney, Culture Connection
SIDNEY SUTTLES
Donor Services Manager, Oklahoma City Community Foundation
COLLIN WALKE
Cybersecurity and Data Privacy Practice Lead, Hall Estill
ACKNOWLEDGMENTS
Thank you to our Presenting Sponsors:
HoganTaylor is one of the largest business advisory and public accounting firms in Oklahoma and Arkansas, and a top 100 firm in the U.S. With more than 400 employees, the Firm provides tax, assurance, risk, business advisory, accounting, talent, technology, and many specialty and industry-focused services. HoganTaylor is an independent member of PrimeGlobal, one of the five largest associations of independent accounting firms in the world. Learn more at hogantaylor.com.
Thank you to our Ambassador Sponsors:
Bank of Oklahoma serves the communities where they live and raise their families—they’re deeply focused on being good neighbors. Through more than $8 million in financial contributions and the generosity of their employees giving their time and talent—more than 59,000 volunteer hours last year—the company continues to make a significant impact in local communities. Across Bank of Oklahoma’s eight-state footprint, local employees partner with organizations working to tackle a broad range of community needs from low-income housing to mental health services and feeding the hungry to educational initiatives. Financial literacy is a key element of how Bank of Oklahoma gives back, whether that’s educating K-12 students, first-time homebuyers or aspiring business owners.
For over 25 years, Paycom Software, Inc. (NYSE: PAYC) has simplified business and employees’ lives through easy-to-use HR and payroll technology to empower transparency through direct access to their data. From onboarding and benefits enrollment to talent management and more, Paycom’s employee-first technology leverages full-solution automation to streamline processes, drive efficiencies and give employees power over their own HR information, all in a single app. Paycom’s single database combines all HR and payroll data in one place, providing a seamless and accurate experience without the errors and inefficiencies associated with integrating multiple systems. Recognized globally for its technology and workplace culture, Paycom serves businesses of all sizes in the U.S. and internationally.
Summit Financial Group has been a trusted resource for over 35 years, offering tailored solutions in Risk Management, Employee Benefits, Insurance, Retirement Plans, and Wealth Management to help protect assets and pursue business and life goals.
ACKNOWLEDGMENTS
We thank the Oklahoma City University School of Law for hosting the Nonprofit Law and Finance Conference.
We also thank these businesses and organizations for presenting sessions:
Allied Arts
Brightwell Capital Partners
Cat Slack Consulting Circle of Care, Inc.
Core Business Advisors
Culture Connection Law
Devon Energy
Empower: Strategic
Solutions for Nonprofits
Greater OKC Hispanic Chamber
Hall Estill
HoganTaylor
Homeless Alliance
Homeless Alliance
Inasmuch Foundation
inTulsa
James Farris Associates
Mettise
Make-A-Wish Oklahoma
Nectar Coaching and Consulting LLC
Nonprofit Solutions Law
Oklahoma Attorney General's Office
Oklahoma City Community Foundation
Oklahoma City Philharmonic Orchestra
Oklahoma College of Law
Oklahoma State Chamber
Positive Tomorrows
Science Museum of Oklahoma
Strategic Community Consulting
Stronghold Data
Sunbeam Family Services
Sunbeam Family Services
Tippens-Mays + Morgan
Tulsa Remote
Special thanks to our Law & Finance Conference Committee:
Jennie Hill, Ashleigh Gibson, Stephanie Bailey, Amy Curran, JoAnna Woolridge, Jennifer Meckling and Jessica Mendieta
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GLOSSARY OF FINANCIAL TERMS
Accrual Accounting – An accounting method where transactions are recorded as expenses when they are incurred and as income when it is earned. The alternative is Cash-Basis Accounting where revenue and expenses are recognized at the time cash is received or paid out.
Allocation – A method of accounting that divides expenses among different programs, administrative, and fundraising categories based on a formula that recognizes the use of the resources such as use of the facility or staff time.
Audit – A third-party auditor or auditing firm examines your nonprofit’s financial statements, records, transactions, accounting practices, and internal controls. This is a financial report that is tested and verified for accuracy by a Certified Public Accountant (CPA).
Board-Designated Funds – A condition stipulated by an organization’s board of directors on how an amount of money is to be used. A common type of board designation is for Operating Reserves. For accounting purposes, these funds are considered unrestricted because the condition was not specified by a donor.
Capitalizing an Asset – Recording the cost of land, a building or equipment as fixed assets rather than as an expense when purchased.
Change in Net Assets – This replaces “Net Income” on financial statements. Net assets are the total assets of an organization, minus its total liabilities.
Chart of Accounts – The Chart of Accounts is the backbone of all financial reports. It is a list used to explain WHAT happened. It separates assets, liabilities, income and expenses. For example: Donation Revenue for funds received from a donor or Salary and Wage Expense for staff salary or Furniture and Equipment for new office furniture.
Conditional Contribution - Conditional promises to give contain donor-imposed conditions that represent a barrier that must be overcome as well as a right of release from obligation. A conditional promise to give shall be recognized as revenue when the condition on which they depend is substantially met, that is, when the conditional promise becomes unconditional.
Contribution - An unconditional transfer of cash or other assets, as well as unconditional promises to give, to an entity or a reduction, settlement or cancellation of its liabilities in a voluntary nonreciprocal transfer by another entity.
Direct Costs – The expenses which are directly tied to the production of specific goods or services, in nonprofits that would specific programs that deliver the mission to your constituents. Costs may be exclusively for that purpose or may be allocated between several uses.
Donor-imposed Condition - A donor-imposed condition must have both: a. One or more measurable barriers that must be overcome before a recipient is entitled to the assets transferred or promised
GLOSSARY OF FINANCIAL TERMS
b. A right of return to the contributor for assets transferred (or for a reduction, settlement, or cancellation of liabilities) or a right of release of the promisor from its obligation to transfer assets (or reduce, settle, or cancel liabilities).
Donor-imposed Restriction - A donor may direct how and when a recipient will use their gift. Those instructions create legal restrictions that govern the use of the funds by the recipient. Donor-imposed restrictions do not affect the recipient’s ability to recognize the gift. Instead, they affect how the gift is reported in the recipient’s statement of activities (i.e., as an increase in net assets with donor restrictions or net assets without donor restrictions).
Endowment – An amount of assets owned by an organization that is invested with the intention to be held in perpetuity. The income and increases in value of the investments are available as income for program use and organizational purposes. Endowment funds received from a donor are Funds With Donor Restrictions and cannot be re-directed for other purposes. Endowment funds that are created by internal policy, they are Board-designated, or Quasi-Endowment. Endowments are subject to multiple accounting and legal rules.
Exchange Transaction - reciprocal transfers in which each party receives and sacrifices approximately commensurate value. May be fees received for program service and may include payments received from grantor for specific service performed for grantor.
Form 990 – The IRS form that must be filed each year to maintain your tax-exempt status. Due on the 15th day of the 5th month following the end of your fiscal year. (Dec 31 year end = 990 due May 15th; June 30 year end = 990 due Nov 15th). The specific version is determined by revenue and assets.
990-N: Gross receipts normally less than or equal to $50,000
990-EZ: Gross receipts less than $200,000 and Total assets less than $500,000
990: Gross receipts greater than $200,000 or Total assets greater than $500,000
990-PF: Private foundation regardless of financial status
GAAP (General Accepted Accounting Principles) – The rules that govern financial reporting. They are designed to ensure accuracy, consistency, and transparency. Enforced by Federal Accounting Standards Board and the Securities and Exchange Commission. Used for internal and external financial reporting, including audits.
GLOSSARY OF FINANCIAL TERMS
Gifts in Kind (goods or services) - Contributed tangible property worth accepting generally possesses the common characteristic of all assets—future economic benefit or service potential. The future economic benefit or service potential of a tangible item usually can be obtained by exchanging it for cash or by using it to produce goods or services. Valued and recorded as revenue at fair market value as determined by the recipient.
Contributed services are recognized as revenue if the services meet any of the following criteria:
a. They create or enhance nonfinancial assets.
b. They require specialized skills, are provided by individuals possessing those skills, and would typically need to be purchased if not provided by donation. Services requiring specialized skills are provided by accountants, architects, carpenters, doctors, electricians, lawyers, nurses, plumbers, teachers, and other professionals and craftsmen. This extends also to the use of such items as utilities and use of donated facilities (rent).
In-Direct Costs – In-direct costs include costs which are frequently referred to as overhead expenses (for example, rent and utilities) and general and administrative expenses. In-direct costs can be allocated to programs if the programs benefit from the expense.
IRS 501(c) Tax Code – Refers to the tax code that lists different ways that an organization can qualify to be tax-exempt. There are roughly 30 sections under the code.
IRS 501(c)3 Tax Code – The specific tax code for Charitable Organizations
“The exempt purposes set forth in section 501(c)(3) are charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and preventing cruelty to children or animals. The term charitable is used in its generally accepted legal sense and includes relief of the poor, the distressed, or the underprivileged; advancement of religion; advancement of education or science; erecting or maintaining public buildings, monuments, or works; lessening the burdens of government; lessening neighborhood tensions; eliminating prejudice and discrimination; defending human and civil rights secured by law; and combating community deterioration and juvenile delinquency.”
IRS 501(c)4 Tax Code – The specific tax code for Social Welfare Organizations
IRS 501(c)5 Tax Code – The specific tax code for Labor and Agricultural Organizations
GLOSSARY OF FINANCIAL TERMS
IRS 501(c)6 Tax Code – The specific tax code for Business Leagues and Trade Associations
IRS 501(c)7 Tax Code – The specific tax code for Social and Recreational Clubs
Net Assets – The difference between Assets and Liabilities on the Statement of Financial Position. Replaces “Equity” on for-profit Balance Sheets.
Nonprofit Organization – (not the same as not-for-profit) A nonprofit organization serves the public good. They are exempt from paying federal income tax.
Not-for-profit Organization – (not the same as nonprofit) – Not-for-profit organizations serve their members. They are exempt from paying federal income tax.
Private Foundation – A private foundation cannot be tax exempt nor will contributions to it be deductible as charitable contributions unless its governing instrument contains special provisions in addition to those that apply to all organizations described in 501(c)(3). https://www.irs.gov/charities-non-profits/charitable-organizations/ private-foundations
Revenue – The money gifted to a nonprofit organization through donations or grants or other means. Typically the term ‘Revenue’ is used rather than ‘Income’ for nonprofit reporting purposes.
Statement of Activity – The nonprofit version of an Income Statement or Profit & Loss Statement. It is one of the primary financial reports for an organization, reporting the revenue, expenses, and change in net assets for a period of time.
Statement of Financial Position – This is the nonprofit version of a Balance Sheet. It reflects the assets, liabilities and net assets of an organization at a particular date.
Statement of Functional Expense – This is an additional report specific to nonprofit organizations. Similar to a Statement of Activity, the Statement of Functional Expense reports the expenses of an organization by purpose. It tells WHY the transaction happened. Typically includes at least three areas –Administration, Fundraising, and Programs.
Unconditional Promise to Give - A promise to give that requires only the passage of time or demand by the recipient for performance. May be written or oral agreement. An unconditional promise to give shall be recognized as revenue or gain in the period the promise is received and as an asset.
Unrelated Business Income – Income from a “trade or business, regularly carried on, that is not substantially related to the charitable, education, or other purpose that is the basis of the organization’s exemption.” Charitable organizations can be required to pay income tax on this type of income.
