1. Not-for-Profit Industry
Capabilities and Services
RSM McGladrey
McGladrey & Pullen LLP
Certified Public Accountants
Experience the Power of Being Understood
SM

2. • Over 80 years dedicated to serving the audit, tax and consulting needs of not-for-
profit organizations
• 5th largest public accounting firm nationally with more than $1.5 billion in revenue
• Nearly 90 offices and more than 7,000 employees in the U.S.
• Largest member of the RSM International (RSMi) – the sixth largest global network
of independent accounting, tax and consulting firms
• Global service footprint includes:
• Presence in 76 countries
• 32,500 people in 736 offices
• $3.9 billion in worldwide revenues
• America’s high value global services firm
Firm Overview

3. • Not-for-profit industry is a focus area for our firm with dedicated national resources to
support our practice
• More than 600 professionals who serve approximately 4,000 not-for-profit
organizations across the country
• Our Mid-Atlantic Practice currently serves more than 900 not-for-profit organizations
including:
• Memberships, Professional and Trade Organizations
• Charitable, Humanitarian, Cultural and Religious Organizations
• Education – including Secondary and Higher Education
• Foundations
• Health Care
• International Organizations
• A majority of our 200 local team members spend 100% of their time working with not-
for-profit organizations
• Professionals participate in continuous training to understand the unique aspects of
serving the needs of not-for-profit organizations
• We provide thought leadership and guidance on industry hot topics including:
– 403(b) audit requirements
– FAS 117-1/ UPMIFA
– FIN 48 implementation
– Fair value measurements and disclosures
• Our industry knowledge and experience enables us to provide meaningful
observations and insights
Not-for-Profit Industry Experience
– Alternative investments
– Governance
– Risk issues

4. Solutions That Fit
Assurance
Operations Consulting
•
Consulting and Information
Systems
•
Risk Management and
Internal Control Services
•
Technology Business
Solutions
•
Federal Award Consulting
•
Forensic Accounting and
Investigative Consulting
•
International Business
Services
•
Charitable Registration
•
Outsourced Accounting
Group
Federal Tax Services
•
International Tax Services
•
State and Local Tax
(SALT) Services
•
Tax Process and Technology
•
Executive Tax Services
•
Retirement Plan Services
•
Tax Compliance
Financial audits
•
Performance Audits
•
Single Audit (Circular A-133)
•
Accounting and financial services
•
Accounting, bookkeeping &
reporting assistance
•
Employee Benefit Plan audits
•
Internal audit development &
evaluation
•
Internal controls evaluations
•
Accounting manuals
Tax Consulting
Solutions that Fit the Not-for-Profit
Industry

5. An audit is more than a report card. It’s intelligence to help you run your organization
better. Our audit services provide insightful analysis and reliable results.
• Financial audits
• Performance Audits
• Single Audit (Circular A-133)
• Accounting and financial services
• Accounting, bookkeeping & reporting assistance
• Employee Benefit Plan audits
• Internal audit development & evaluation
• Internal controls evaluations
• Accounting manuals
Assurance Services

6. Tax services
• Tax compliance/IRS examinations
• Unrelated business income
• Procuring and preserving organizations
exempt status
• Compensation and employee benefits
Tax compliance services
• Compliance
• Compensation arrangements
State and local tax services
• Income and franchise tax consultation
and planning
• Audit defense
• Multi-state restructuring
• Voluntary disclosure agreements
• High-income audits
Tax Services
• Lobbying/political activities
• International tax
• Mergers, acquisitions and restructuring
• Apply for tax-exempt status
• Unrelated business income
• Tax attributes/matrices
• Advisory opinions/ruling requests
• Managed and certified audits
• Sales and use
• Accounts payable disbursement review
We understand your challenges and can provide the expertise and resources to help you
overcome them and achieve your strategic objectives. We can help you manage your
organization’s unique state and federal tax obligations.

7. Enhancing your company’s value through a range of business focused services.
Our consultants are focused on listening to your needs. Our services are designed to help you
succeed. Companies today face a myriad of complex business challenges. To help navigate
through these challenges, RSM McGladrey consultants provide a comprehensive range of
services in the areas of:
We offer a customized approach to our services that is based on your needs — combining in-
depth industry knowledge and a longstanding commitment to our clients’ growth.
McGladrey Advisory Services
Operations
Consulting
and
Information
Systems
Risk
Management
and Internal
Controls
Technology
Business
Solutions
Federal
Award
Consulting
Forensic
Accounting
and
Investigative
Consulting
Industry Specific Advisory Services

8. Often not-for-profits need help refocusing their strategy, operations, and human capital to
operate as efficiently as possible. Objective, third-party recommendations regarding
business plans and systems can help provide assurance that these areas are working
effectively and efficiently or to identify areas in need of improvement.
• Focused operational reviews
• System selection
• Business continuity planning
• Security review and planning
• Business process improvement
• General projects
Operations Consulting

9. Not-for-profits share many of the concerns of commercial organizations — to increase
revenues, reduce costs and operate effectively. RSM McGladrey has the expertise, tools,
and extensive network of resources to help your organization achieve higher levels of
performance.
• Management consulting
• Business software implementation
• Strategic business planning
• Technology architecture and design
• Governance advisory services
• Financial and accounting services
• Development and fundraising
Consulting and Information Solutions

10. We provide risk management expertise and a full range of technology risk management
services to help assess and establish appropriate safeguards for an organization’s
information system.
• Internal audits
• Sarbanes-Oxley
• Quality assurance review
• Internal controls
Technology Risk Management Services
• Business continuity planning to minimize the impact of disruption to operations
• Information systems controls review
• Network and application security review to protect organizations members’ and
constituents’’ information
• SAS70 readiness review
• SAS70 audit
• VISA payment card industry data security review
Risk Management

11. It is important for not-for-profits to utilize the appropriate process enhancements,
technology and software to improve their organization’s operations. Enhanced
performance includes faster, more efficient access to information and helps maximize
value to constituencies by offering a higher level of service. Through effective
implementation of technology solutions, we can help you reduce your costs, increase
profits and meet your strategic objectives.
• iMIS15
• MicrosoftTM CRM
• Microsoft DynamicsTM GP
• Microsoft DynamicsTM SL
• Sage MIP Fund Accounting
• Deltek
Technology Business Solutions

12. Our varied government and industry experience within this sector will provide
your organization with an unmatched, competitive advantage. We can help
maximize your profitability and achieve your short-term and long-term objectives
by providing assistance pertaining to:
• GAP analysis
• Quarterly claims analysis
• Strategic pricing support
• Dispute resolution
Federal Award Consulting

13. Forensic Accounting / Investigative Consultin
Proactive fraud preventing and planning services
• Fraud response planning
• Fraud risk assessments
• Corporate governance assessments
• Internal control review and assessment
• Identification and measurement of fraud risks
• Implementation of preventive, deterrent and detective measures
• Mitigation of fraud risks
• Enterprise risk assessments
• Fraud prevention and ethics training
• Oversight and compliance process development
• Due diligence
Reactive forensic accounting and investigative services
•Financial fraud investigations
•Quantification of fraud damages
•Policy non-compliance issues
•Asset misappropriation & employee embezzlement
•Reconstruction of restatement of financial records
•Conflict of interest cases
•Investigatory data analysis and extraction
•Regulatory non-compliance issues
•Fidelity bond investigations and claims

14. Additional Services
Retirement Resources
• Actuarial consulting services
• Defined contribution plan services
Charitable Registration
• Aid in streamlining entire registration process
• Provide project management skills
• Information gathering
• Review supporting documents
• Prepare mailings
• Compile supplemental materials
• Hands-on training
Outsourced Accounting Group
• Permanent, full time positions
• Temporary, full time positions

15. • International practice providing
assurance, tax and consulting services
• $3.9 billion combined fees
• 32,500 people
• 3,150 partners worldwide
• 736 offices in 76 countries
• Only U.S. firm to maintain an international
service office to manage and coordinate
international engagements
• Common global methodologies, standards
and quality assurance programs
RSMi Locations

16. International Business Services
Audit, accounting and business
services
• Audit and assurance
• IFRS
• Business services
• Strategies for business growth
• Financial management
Corporate recovery and insolvency
Tax
• Corporate tax planning
• International tax planning
• Personal tax planning
• Personal wealth management
• Transfer pricing
Consulting
• Technology
Risk management
• Enterprise Risk Management (ERM)
consultancy and risk management
software
• Fraud prevention, investigation and
forensic accounting services
• Internal audit
• SOX compliance audits
Transaction services
• Transaction support
• Capital markets
• Mergers and acquisitions
• Disposals
• Deal origination
As a global “full suite” provider of business services and solutions, McGladrey has
advised thousands of not-for-profit organizations engaged in international business. We
are the only
U. S. consulting firm to maintain a dedicated international office (IO) for the management
of international client engagements.

17. Relationships: We Strive to Understand
Excellence: We Never Stop Learning
Integrity: We Earn Trust
Unity: We Are McGladrey
By consistently living these values, we create success for our clients, our people and
our firm.
Vision
We will be known as the only global firm with the “local” touch that brings world class
assurance, tax and consulting expertise to our clients through enduring – relationships
built on genuine understanding and trust.
Our Core Values and Vision

18. It’s all about understanding you –
Your business. We seek to understand your business models, internal processes,
objectives and preferences.
Your industry. Our deep understanding of the not-for-profit industry and its general
business functions and operations allows us to bring more innovative ideas to the table.
Your challenges. We are proactive in identifying challenges that may affect your
business. We seek out the chance to provide tangible value and uncover opportunities for
you.
Once we understand, we bring fresh insights and tailored expertise to help your
organization succeed.
The Power of Being UnderstoodSM

19. One McGladrey
One Firm. We give you access to our best resources, matched to meet your specific
needs, regardless of geographic boundaries.
One Voice. We work with you to understand your business, develop relationships and
provide seamless , world-class service.
One Culture. We value our people and are focused on providing client service excellence.

20. Power comes from being understood.SM
When you trust the advice you’re getting, you know your next move is the
right move. That’s what you can expect from McGladrey. That’s the power
of being understood.
800.274.3978
www.mcgladrey.com
McGladrey is the brand under which RSM McGladrey, Inc. and McGladrey & Pullen,
LLP serve clients’ business needs. The two firms operate as separate legal entities in an
alternative practice structure. McGladrey & Pullen is a licensed CPA firm providing
assurance services. RSM McGladrey provides tax and consulting services.
RSM McGladrey, Inc. and McGladrey & Pullen, LLP are members of the RSM
International (“RSMi”) network of independent accounting, tax and consulting firms. The
member firms of RSMi collaborate to provide services to global clients, but are separate
and distinct legal entities which cannot obligate each other. Each member firm is
responsible only for its own acts and omissions, and not those of any other party.
McGladrey, the McGladrey signature, The McGladrey Classic logo, The power of being
understood, Power comes from being understood and Experience the power of being
understood are trademarks of RSM McGladrey, Inc. and McGladrey & Pullen, LLP.
© 2010 RSM McGladrey, Inc. and McGladrey & Pullen, LLP. All Rights Reserved.