, our
founder and Managing Shareholder, maintains
a "cutting edge" awareness of tax
and accounting issues required to establish
and maintain sound financial footing for nonprofit
organizations. With more than 20 years of experience
serving hundreds of nonprofit organizations,
Mike is a renowned national authority on nonprofit
auditing, accounting and tax matters. He is
a frequent speaker at conferences and seminars
throughout the United States and has authored
many articles and publications on topics related
to nonprofit organizations.
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Summa cum laude graduate
of Stetson University |
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Alpha Kappa Psi Scholarship
Award for attaining highest scholastic
average in the Stetson University College
of Business Administration |
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Florida “High Grade Award”
for obtaining highest scores in Florida
on first sitting for CPA examination |
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Elijah Watt Sells national award for
performance “With High Distinction”
on first sitting for CPA examination |
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Licensed CPA in Florida, Georgia, North
Carolina, South Carolina, Tennessee, Texas,
Virginia and the District of Columbia |
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Batts, Morrison, Wales &
Lee, P.A., Founder and Managing
Shareholder |
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Graham, Cottrill, Jackson, Batts &
Hostetter, LLP, former Managing Partner |
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Conference Moderator – Annual
Nonprofit Conference |
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Seminar leader for Continuing Professional
Education courses of the American Institute
of CPAs |
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Seminar leader for Continuing Professional
Education courses of the Florida Institute
of CPAs |
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Seminar leader for Christian Ministry
Resources (Church and Clergy Tax Law Seminars) |
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Faculty member – National Business
Institute Conference on Exempt Organizations |
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Faculty member – Emory University
National Institute in Church Finance and
Administration |
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Discussion leader – National Association
of Church Business Administration National
Conference |
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Discussion leader – Christian
Management Association National Conference |
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Discussion leader – Florida Independent
School Business Officers Annual Conference |
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Certified as “Expert in Auditing”
by U.S. Federal Court |
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Member – American and Florida
Institutes of Certified Public Accountants |
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Chairman of the Board – Evangelical
Council for Financial Accountability (ECFA) |
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Member – Legal Framework
Workgroup – Panel on the Nonprofit
Sector (Advisory Panel to U.S. Senate
Finance Committee) |
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Member – Exempt Organizations
Subcommittee of the American Bar Association
– Tax Section |
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Member – Christian Stewardship
Association |
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Member – Christian Management
Association |
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Sponsor – American Council on
Gift Annuities |
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Chairman of the Board – The Master’s
Academy, Oviedo, Florida |
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Former Campaign Treasurer for two members
of the Florida House of Representatives |
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Editor, The Nonprofit Watchman™
newsletter |
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Author, “Florida NFP’s (Not-For-Profits),
New State Law Prohibits Loans”,
Florida CPA Today |
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Author, “Is A Standard
Form Lease An Obstacle To Section 501(c)(3)
Status?”, Journal of Taxation
of Exempt Organizations |
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Drafter, Amendments to Chapter 196,
Florida Statutes, reforming
property tax exemption laws for nonprofit
organizations |
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Drafter, Amendments to Section 212.08,
Florida Statutes, related
to definition of “religious institutions” |
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Drafter, Amendment to Section 627.481,
Florida Statutes, related
to charitable gift annuities |
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Drafter, Amendment to Rule
12A-1.008(5), Florida Administrative
Code, related to nonprofit association
publications |
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Author, numerous articles,
SBC In Brief (Southern
Baptist Convention Business Administrators’
Newsletter) |
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Author, “Creative Compensation
for Churches”, The Clergy
Journal |
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Author, “Creative Compensation
Plans”, Christian Management
Report |
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Drafter, “Equity in Education
Act of 2003” (HR 872 in
108th Congress) |
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Author, “More Government Regulation
vs. Voluntary Accreditation”,
ECFA Focus on Accountability |
