Nonprofit CPA services for universities & higher education.

years of nonprofit-exclusive practice

nonprofit clients served

nonprofit professionals

client retention rate

Endowments, donor restrictions & federal compliance.

Universities and colleges carry a compliance burden most nonprofits do not face at the same scale. Endowment accounting tracks funds with donor restrictions separately from board-designated funds, often across dozens of named funds. Federal financial aid and research funding routinely push institutions past the $1 million Single Audit threshold.

Getting any one of these wrong carries consequences beyond a single fiscal year: a gift spent outside its donor restrictions erodes donor trust, and a federal compliance finding can affect financial aid eligibility. Han Group builds the infrastructure that keeps these requirements current as they change.

Audit. Accounting. Tax.

Designed for institutional-scale compliance.

Higher education compliance operates on a different scale. Single Audit requirements, endowment fund tracking, and donor restrictions on individual gifts each demand their own accounting infrastructure.

Single Audits under Uniform Guidance.

Full Single Audit engagements for institutions expending $1 million or more in federal awards, including testing of the SEFA and major programs.

Endowment
accounting.

Fund-level tracking of endowment assets, separating those with donor restrictions from those the board has designated, reconciled to institutional financial statements.

Donor-restriction
tracking.

Accounting infrastructure that honors specific donor intent across potentially hundreds of gifts, each with its own donor restrictions.

Financial aid compliance review.

Review of federal financial aid program compliance as part of the broader Single Audit scope, given its frequent major-program status.

From federal awards to endowment reconciliation.

Federal award inventory.

We review your complete inventory of federal awards (financial aid, research grants, and pass-through funding) as the foundation for Single Audit scoping.

SEFA testing.

We test the Schedule of Expenditures of Federal Awards against your institution’s financial statements and award records.

Endowment fund reconciliation.

We establish a reconciliation cadence for endowment funds and gifts with donor restrictions that keeps pace with institutional reporting cycles as well as annual audit deadlines.

Single audit as a flagship discipline.

Single Audit as a flagship discipline.

Uniform Guidance and Single Audit compliance is the firm’s flagship audit discipline. For higher education institutions, that depth applies directly: we map every federal award stream to its testing requirement before fieldwork begins, so the audit runs on a plan rather than on discoveries.

Who we work with.

Han Group works exclusively with nonprofits. Every engagement we take on deepens the sector knowledge that benefits every client we serve.

Trade associations & memberships.

501(c)(6) organizations navigating dues-cycle revenue, lobbying disclosure, and association-specific governance.

Foundations.

Private and family foundations navigating excise tax, self-dealing rules, and minimum distribution requirements.

Healthcare nonprofits.

Community health centers, voluntary hospitals, and health-focused charities managing grant, reimbursement, and program-based reporting.

National nonprofits.

Major charities managing multi-program operations, functional expense allocation, and rating-agency scrutiny.

The latest from Han Group.

Published perspective and upcoming programming for nonprofit finance leaders.

1020 19th Street NW, Suite 800

1750 Tysons Blvd, Suite 1500

One Liberty Plaza, 165 Broadway, 23rd Floor

800 Corporate Drive, 3rd Floor

Frequently asked questions.

Endowment fund tracking, accounting for gifts with donor restrictions across potentially hundreds of named funds, and near-default Single Audit exposure from federal financial aid and research funding together create a compliance burden most nonprofits do not carry at the same scale.

Most universities and colleges receiving federal financial aid or federal research funding expend well over the $1 million Single Audit threshold, making a Single Audit under Uniform Guidance a near-default requirement rather than an occasional one.

Endowment accounting tracks funds with donor restrictions separately from board-designated funds, often across many individually named funds with distinct spending rules, requiring accounting infrastructure built specifically to honor each fund’s restrictions accurately.

NACUBO (the National Association of College and University Business Officers) publishes guidance and benchmarking standards that shape common higher education financial reporting practices, including endowment reporting conventions many institutions follow.

Yes. Uniform Guidance and Single Audit compliance is the firm’s deepest area of audit expertise, detailed fully on the Grant & Compliance Audits page, and it applies directly to the federal financial aid and research funding exposure most higher education institutions carry.