BMWL Partners and Practice Directors

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Michael E. Batts, CPA

batts@nonprofitcpa.com


Mike Batts is the managing partner of BMWL. Mike has more than 30 years of experience serving nonprofit organizations in a variety of ways. He advises nonprofit organizations on matters related to board governance, financial reporting, tax compliance and strategy, risk management, corporate structure, international activities, and related topics. Mike actively engages in nonprofit legislative matters at the federal and state levels. He has served on and chaired the boards of nonprofit organizations, both nationally and locally. Mike currently serves as the chairman of the board of ECFA, a national organization that accredits religious nonprofit organizations in the areas of board governance and financial integrity. He served as chairman of the Commission on Accountability and Policy for Religious Organizations, a national commission convened by ECFA upon the request of the then-chairman of the U.S. Senate Finance Committee, to provide policy advice to Congress, the Treasury Department, the Internal Revenue Service, and the nonprofit sector related to federal tax policy affecting religious and other nonprofit organizations. In 2013, Mike was inducted into the National Association of Church Business Administration Hall of Fame for his significant contributions to the church community. Mike is co-author, together with attorney and CPA Richard Hammar, of the book Church Finance, a “go-to” reference that provides practical guidance for church and nonprofit financial administration. Recently, Mike also authored the book, Nonprofit Financial Oversight – The Concise and Complete Guide for Boards and Finance Committees. Mike is also author of the book, Board Member Orientation – The Concise and Complete Guide to Nonprofit Board Service, and he continues to create and provide other practical resources to serve the nonprofit community. Mike is a summa cum laude graduate of Stetson University, where he studied accounting. He received state and national recognition for scoring the highest in the state on the Florida CPA examination. He is also a Chartered Global Management Accountant. Mike leads our national headquarters office in Orlando as well as our Dallas office.


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Kimberly D. Morrison, CPA

morrison@nonprofitcpa.com


Kim Morrison is a partner and the national director of quality assurance for BMWL. She is also responsible for the firm’s peer review and quality control. Kim has more than 25 years of experience in auditing nonprofit organizations, analyzing internal controls, and other related areas of practice. She is licensed or authorized to practice as a Certified Public Accountant in numerous states. Kim is a contributing editor of BMWL’s Nonprofit Feature Articles and Special Alerts, which provide news related to current developments and perspective on issues impacting nonprofits and their leaders. Kim previously served as an advisory board member of the Institute for Accounting Excellence of Florida Southern College and on the leadership team for a ministry of her church. Kim graduated from Stetson University, receiving her bachelor of business administration and master of accountancy degrees. Kim is based in our national headquarters office in Orlando.


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Michele M. Wales, CPA

wales@nonprofitcpa.com


Michele Wales is a partner and the national director of tax services for BMWL. She has supervisory responsibility for the firm’s tax practice, with expertise in federal, state and local tax issues affecting nonprofit organizations and their affiliates. She is also responsible for training members of the firm who specialize in this area of taxation. Michele has more than 20 years of experience in public accounting, and has also served as chief financial officer for a large nonprofit social services agency and controller for an airplane manufacturing company. She has been a conference speaker on nonprofit taxation issues at both the local and national levels. Michele is a contributing editor of BMWL’s Nonprofit Feature Articles and Special Alert, which provide news related to current developments and perspective on issues impacting nonprofits and their leaders. Michele has previously served on the Board of Directors of a charter school in Seminole County, Florida, and currently serves as a board member and Treasurer of PPP of Orlando, Inc. (the local chapter of the Partnership for Philanthropic Planning). Her community activities include serving as a religious education teacher, Eucharistic minister and ministry team member for her church. Michele graduated with honors from the University of Florida, receiving her bachelor of accounting degree and her master of accounting degree. Michele is based in our national headquarters office in Orlando.


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Michael M. Lee, CPA

lee@nonprofitcpa.com


Mike Lee is a partner and the national director of audit and assurance services for BMWL. He has supervisory responsibility for the firm’s auditing practice and assists in overseeing the firm’s education and training programs. Mike has more than 18 years of experience in auditing nonprofit organizations, analyzing internal controls, and other related areas of practice. Mike has been a conference speaker on nonprofit accounting and auditing issues at both the local and national levels. Mike is a contributing editor of BMWL’s Nonprofit Feature Articles and Special Alerts, which provide news related to current developments and perspective on issues impacting nonprofits and their leaders, and he also serves on an advisory committee for a nonprofit accounting and financial reporting guide. Mike previously served as the chairman of the Board of Directors of a youth camp located in central Florida and has also served as a board member for other nonprofit organizations. Mike graduated from the University of Central Florida, receiving his bachelor of accounting degree and master of accounting degree. He was honored with a state of Florida “Top 10” award for completing the CPA exam upon his first sitting. Mike is based in our national headquarters office in Orlando.


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Julie W. James, CPA

james@nonprofitcpa.com


Julie James is a partner and the director of tax compliance services for BMWL. Julie also leads BMWL's Charlotte office and provides expertise in several areas of the firm’s services, including assurance, tax, and advisory services. Her experience most recently includes service as the director of finance of the Billy Graham Evangelistic Association, based in Charlotte, as well as a large church. For approximately five years, Julie operated a CPA firm providing outsourced financial administration, tax, and advisory services to nonprofit organizations. Her advisory services included assisting clients in improving internal controls and operational efficiency, developing tools for managing cash flow, and software implementations. Julie started her career with one of the six largest international accounting firms, providing auditing services to nonprofit, financial institution, oil and gas, and large governmental clients. She has been a conference speaker on nonprofit tax issues at the regional level and has conducted training for large nonprofit organizations and boards. Julie has also received the Distinguished Service Award for her service on the Standards Committee of ECFA, a national organization that accredits religious nonprofits in the areas of board governance and financial integrity. Julie graduated from Southern Methodist University in Dallas, Texas and is licensed or authorized to practice as a Certified Public Accountant in several states. Julie is based in our Charlotte office.


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Dale G. Houser, CPA

houser@nonprofitcpa.com


Dale Houser is a partner on the audit and assurance team. Dale has more than 9 years of experience providing audit and assurance services to churches, ministries, charities, schools, foundations, and other nonprofit organizations. His responsibilities include leading audit and assurance engagement teams, addressing complex auditing and accounting matters, evaluating internal controls, and assisting clients in reducing overall risk in financial operations. He also has extensive experience in conducting Single Audits in accordance with Generally Accepted Government Auditing Standards. Dale serves organizations with both domestic and international activities. Dale is licensed or authorized to practice as a Certified Public Accountant in numerous states and is also a Chartered Global Management Accountant. Dale has been a featured speaker at our National Nonprofit Conference. As an active member of his church, he regularly assists with the children’s ministry. He is also a contributing author of BMWL’s Nonprofit Feature Articles and Special Alerts, which provide news related to current developments and perspective on issues impacting nonprofits and their leaders. Dale graduated from Cedarville University, receiving a bachelor of arts degree with a double major in accounting and finance. He also earned a master of accounting degree from Liberty University. Dale is based in our national headquarters office in Orlando.


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Danny A. Johnson, CPA

johnson@nonprofitcpa.com


Danny Johnson is a partner on the audit and assurance team. Danny has more than 7 years of experience in providing audit and assurance services to churches, ministries, charities, schools, foundations, and other nonprofit organizations and their employee benefit plans. His responsibilities include leading audit and assurance engagement teams, addressing complex auditing and accounting matters, evaluating internal controls, and assisting clients in reducing overall risk in financial operations. Danny serves organizations with both domestic and international activities. He is licensed or authorized to practice as a Certified Public Accountant in numerous states and is also a Chartered Global Management Accountant. Danny has been a conference speaker on nonprofit accounting and auditing issues at both the local and national levels. He is also a contributing author of BMWL’s Nonprofit Feature Articles and Special Alerts, which provide news related to current developments and perspective on issues impacting nonprofits and their leaders. Danny has previously served on the board of a nonprofit organization. He graduated from Cedarville University. While in college, Danny was a member of the Honors Program and Cedarville University’s Debate Team. Danny is based in our Dallas office.


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