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Understanding Mergers and Acquisitions for Non Profits (FAS 164)
LIVE webcast
Lee Klumpp, CPA
Senior Technical Manager, Institute for Nonprofit Excellence
BDO Seidman, LLP
Lee Klumpp is a Senior Manager with BDO Seidman, LLPs’ Assurance Division in Bethesda, MD. Prior to joining BDO Seidman, Lee worked in the audit practices of Ernst and Young, LLP and KPMG. His representative clients included Children’s National Medical Center, World Wildlife Fund American Cancer Society, Gift in Kind International, and American College of Cardiology. Mr. Klumpp is an accomplished speaker who has presented on numerous occasions on a variety of issues relating to nonprofi t organizations with signifi cant emphasis on Offi ce of Budget and Management Circulars A-133, A-122 and A-110 through the Greater Washington Society of CPAs, Virginia State Society of CPA’s and the American Institute of Certifi ed Public Accountants, as well as internally developed continuing professional education programs for the firms that he has worked for.
Mark L. Zyla CPA/ABV, CFA, ASA
Managing Director
Acuitas, Inc.
Mark L. Zyla is a Managing Director of Acuitas, Inc. an Atlanta Georgia based valuation and litigation consultancy firm. Mark has provided valuation consulting for various types of entities for the purposes of mergers and acquisitions, financial reporting, tax planning, corporate recapitalizations, as well valuing various types of intellectual property and other intangible assets for many purposes. Prior to rejoining Acuitas, he was a Principal with a national business valuation and financial advisory firm. Additionally, he was formerly a practice leader for PricewaterhouseCoopers’s Corporate Finance Consulting Group for the Southeastern U.S.
Mark received a BBA degree in Finance from the University of Texas at Austin and an MBA degree with a concentration in Finance from Georgia State University. Mark also completed the Mergers and Acquisitions Program at the Aresty Institute of The Wharton School of the University of Pennsylvania and the Valuation Program at the Graduate School of Business at Harvard University. He is a Certified Public Accountant, Accredited in Business Valuation (“CPA/ABV”), a Chartered Financial Analyst (“CFA”), and an Accredited Senior Appraiser with the American Society of Appraisers certified in Business Valuation (“ASA”).
Mark is a member of the American Society of Appraisers (“ASA”), the American Institute of Certified Public Accountants (“AICPA”), CFA Institute, and the Atlanta Society of Financial Analysts. Mark is a former member of the Business Valuations Committee of the AICPA, and a current Chairman of the ABV Examination Committee of the AICPA. He is also a former member of the Business Valuation Standards Subcommittee of the ASA. He was recently named as Vice Chairman of The Appraisal Foundation’s Business Valuation Best Practices Working Group. He is also a member of the Atlanta Venture Forum, a professional organization of the venture capital community. He is one of the authors of the International Glossary of Business Valuation Terms which has been adopted by the major valuation organizations.
Mark is a frequent presenter and author on valuation issues. He has presented to such corporations as Northup Grumman and Coca-Cola. He has taught valuation courses at the FBI Academy in Quantico Virginia, and since 2002 has been on the faculty of the National Judicial College teaching business valuation to judges. He is a co- author of two books on business valuation, Valuation for Financial Reporting: Intangible Assets, Goodwill and Impairment Analysis, SFAS 141 and 142 (2002) and Financial Valuation: Application and Models, (2003) bothpublished by John Wiley & Sons, Inc. Mark is also the co-author of the courses, “Fair Value Accounting: A Critical New Skill for All CPAs” and “Valuing Goodwill and other Intangible Assets” published by the AICPA. Mark is also co-author of Fair Value Measurements: Valuation Principles and Auditing Techniques to be published in late 2007 by Tax Management, Inc., a division of the Bureau of National Affairs.
Jerald A. Jacobs
Partner
Pillsbury Winthrop Shaw Pittman LLP
Jerry Jacobs is a Washington attorney and head of the Nonprofit Organizations practice of the Pillsbury Winthrop Shaw Pittman LLP law firm. That practice annually provides legal counseling and advocacy for over 150 national trade associations, professional societies, cause organizations, and charities. He is also head of the 75-attorney Public Practices Section of the firm. Mr. Jacobs has been focused on the legal representation of nonprofit organization clients for over two decades. His practice includes antitrust and trade regulation, health law, litigation, nonprofit corporate governance and transactions, federal income tax exemption, and federal legislative and regulatory issues affecting nonprofit organizations.
Mr. Jacobs is General Counsel for ASAE & The Center for Association Leadership, the 24,000-member national professional society of nonprofit organization staff executives. He founded ASAE & The Center’s 4,000-member Legal Section and chaired its Section Council for three years, and for the past ten years he has been the keynote speaker at its Legal Symposium. He has also served on ASAE’s Board of Directors and on the Board of Directors of the ASAE Foundation. He chaired ASAE’s Government Affairs Committee for two years. He has received ASAE’s Distinguished Service Award, the highest honor presented to associate members of the Society.
Mr. Jacobs has written extensively on legal and governmental issues for nonprofit organizations. His book credits include Association Law Handbook, 4th ed. (2007) and its biennial supplement Association Law Update (2009); Certification and Accreditation Law Handbook, 2nd ed. (2004; with Jefferson C. Glassie); Associations and the Law (2002); Federal Lobbying Law Handbook, 2nd ed. (1993); and Legal Risk Management for Associations (1995; with David W. Ogden, currently Deputy Attorney General of the United States).
In 2002, Mr. Jacobs was named “Outstanding Nonprofit Attorney” by the American Bar Association. In 1998 Mr. Jacobs presented a paper on tort law risks to nonprofit organizations before the Litigation Section of the American Bar Association, and in 1999 he presented a paper on antitrust risks to ABA’s Section of Business Law.
Mr. Jacobs has advised the governments of the European Union and the Peoples Republic of China on nonprofit/nongovernmental organization issues.
Mr. Jacobs holds undergraduate and law degrees from Georgetown University and studied at the University of Fribourg, Switzerland. He has served as an adjunct professor in the area of nonprofit organization law at The George Washington University. He is admitted to practice law in the District of Columbia, before several federal district and circuit courts, and before the U.S. Supreme Court.
Darren S. Cordier, CFA
President and CEO
FV Specialists, Inc.
Mr. Cordier is President and CEO of FV Specialists, Inc., a business valuation consulting firm focused on assisting with valuations for financial reporting, acquisition planning, and post acquisition tax compliance. FV Specialists’ consulting services include establishing internal procedures, developing internal training, and consulting on key issues related to business and intangible asset valuations. FV Specialists’ valuation services include fully documented and supported valuations prepared to fit our client’s needs and to withstand the scrutiny of review by auditors or regulatory authorities. Mr. Cordier founded FV Specialists after 14 years in business valuation, where he built a key expertise in valuations related to transactions including pre-acquisition planning, post-acquisition financial reporting, and pre and post-acquisition tax issues.
Mr. Cordier is well recognized for his expertise. He has assisted in the development an intangible asset training course for the American Society of Appraisers (ASA), has served as a technical reviewer on volumes 1 and 2 of the book “Valuation for Financial Reporting”, (John Wiley and Sons, Inc. 2002, 2007); co-authored the chapter on valuations for financial reporting in Financial Valuation: Applications and Models (John Wiley and Sons, Inc. 2003), was a co-author and co-course developer of Exploring Issues in Valuing Stock Options and Other Assets You Can’t See (AICPA, 2002, 2003), and prepared various presentations on valuation topics for professional associations including the American Institute of Certified Public Accountants, the ASA, and the Institute of Business Appraisers.
Mr. Cordier has served in senior roles at national firms and large, boutique firms, where he not only managed complex valuation engagements but also served a role in the development of valuation processes and procedures and in staff education and training. Prior to forming FV Specialists, Inc., Mr. Cordier served as a Director at Business Valuation Advisors LLC, a large, boutique business valuation firm headquartered in Dallas, Texas. He has also served as Senior Manager in charge of valuations for SEC compliance at Grant Thornton LLP’s Valuation Services Group and as an Engagement Director at American Appraisal Associates. Mr. Cordier began his valuation career at Ernst & Young LLP in 1994.
Mr. Cordier received his Master of Business Administration with a concentration in Finance from Texas Christian University’s M.J. Neeley School of Business in 1994. He received his Bachelor of Business Administration majoring in Finance from the University of Texas at Austin in 1991. Mr. Cordier holds a Chartered Financial Analyst designation from and is a member of the CFA Institute. He also is a candidate member of the ASA, member of the Appraisal Issues Task Force, and a member of the Association for Corporate Growth.
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