What is NSAC's Cooperative Learning Network?
A NSAC Cooperative Learning Network is a live, interactive 60-minute conference presented over the telephone and over the Internet. You can attend from any location that has telephone and Internet access. You pay just one registration fee for as many participants as you wish at each call/log-in location.

Note that high-speed Internet access is not mandatory – the system works with dial-up but you must have separate connections for the audio and video portions. You may use cell phones for the audio if you have only one connection.

Who presents at one of these sessions?
Your Cooperative Learning Network will have one or more speakers who are recognized experts on the topic. Conferences typically include a Q&A session; you can ask questions by phone or instant messaging options.

CPE Credits
The National Society of Accountants for Cooperatives (NSAC) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

Delivery Method: Group-Live.

CLN Policies
Refunds for CLNs are not provided. Registrants if unable to participate will be provided credit for a future CLN or may opt to be sent a copy of the CLN PODCast following the event. Note PODCasts are not eligible for CPE credit.

For more information regarding refund, complaint and/or CLN cancellation policies, please contact our offices at (937) 222-6707 or info@nsacoop.org.

What does my registration include?
Your registration includes long-distance charges for the audio portion and log-in to the video presentation. All handouts and presentation files are downloadable and may be printed out or saved to the participant's computer once they are logged in to the session meeting room. Sessions include one CPE Certificate of Attendance. Certificates for additional participants are $10.00 each.

Why NSAC Cooperative Learning Networks?

No wasted time. Get right to the heart of the matter in a 60-minute session designed to easily fit into your busy schedule.

No airlines. No travel. No time out of the office. Listen and follow along from the comfort and convenience of your desk or conference room.

A telephone and computer are all the equipment you need. Just dial in and log-in to the system. That's it.

Ideal for multiple attendees.
Use a speakerphone and projector and invite as many people as you want to participate - at no extra cost to you.

NSAC Cooperative Learning Networks are a fraction of the cost of travel and attendance fees for other high-priced conferences or seminars.

Cooperative Learning Network

The New Form 990 - Lessons Learned From the 2009 Filing Season
Date: Thursday, February 04, 2010
Time: 11:00 AM ET / 10:00 AM CT / 09:00 AM MT / 08:00 AM PT [Prevailing Time]
Presenter(s): Mary Griffin, Sr. Policy Advisor NCBA and Bill Miller, CPA with Bolinger, Segars, Gilbert & Moss LLP
Objective: To provide an overview of the New Form 990 and to discuss the pitfalls encountered during the 2009 tax season for years ended December 31, 2008.
Field of Study: Taxes
Program Level: Basic/Intermediate
CPE Credit: 1 Credit Hour
Delivery Method: Group-Live

No advanced preparation or prerequisites are required for this course.

Course Description
This course will (1) provide an overview of the purpose of Form 990 and the reasons for the first major overhaul to Form 990 in 30 years, (2) discuss common problems and questions encountered during the preparation of the New Form 990 for tax years ending on or after December 31, 2008, (3) provide a list of mandatory and suggested disclosures to Schedule O, and (4) discuss responsibilities of individuals involved in the preparation and approval for Form 990.

Presenter Bio(s)
Mary Griffin is Senior Policy Advisor for National Cooperative Business Association. She manages the Cooperative Finance and Tax Council (CF&TC), which identifies and addresses finance, tax and legal issues that have cross-sector impact on cooperatives. She advocates before the US and international financial accounting standards boards for standards that address the cooperative form of business and is helping to coordinate the international cooperative response to the move to global accounting standards.

Griffin also advocates on behalf of cooperatives before Congress and works to secure more funds for cooperative development in the US. Prior to coming to NCBA, Griffin was with Consumers Union, publisher of Consumer Reports, where she represented the interests of consumers on various financial services issues. She has also worked as a legal aid attorney and an appellate attorney in the Solicitor’s Office at Department of Labor. Griffin received her law degree from Temple University and her LLM from George Washington University.

Bill Miller, CPA is a tax partner at the accounting firm of Bolinger, Segars, Gilbert and Moss in Lubbock, Texas. He began his career with the firm in 1992 and holds an accounting degree from the University of Texas.

Bill is in charge of the firm’s utility tax practice, which provides tax and consulting services to the firm’s audit clients with an emphasis on the firm’s exempt and non-exempt electric, telephone and agricultural cooperatives and related subsidiary companies.

His responsibilities include tax return preparation, tax planning, entity selection and organizational structure, and compliance with cooperative principles. With respect to the firm’s Form 990 practice, Bill is responsible for setting policy and procedures and overseeing the preparation of Form 990 for approximately 120 tax-exempt organizations, including exempt utility cooperatives, trade associations and charities.

Bill and his wife Kim, along with their three year old daughter and newborn son, reside in Lubbock, Texas.

A PODCast of this workshop is now availble. Click here to order/view.

Additional Information

For more information regarding this series or administrative policies such as complaint and refund, please contact the NSAC National offices, 136 S. Keowee St., Dayton, OH 45402, 937-222-6707, email: info@nsacoop.org