Nonprofit CPA in Las Vegas, NV
Audits, internal controls, grant accounting and Form 990 support for Las Vegas nonprofits where a small finance team handles everything from the deposit to the board packet.
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Nonprofit CPA services for small Las Vegas finance teams
At many nonprofits, the person who deposits the checks also pays the vendors, reconciles the bank account and puts together the board packet. That is not automatically a sign of poor management. It does mean the organization needs controls built around the staff it actually has.
RTN CPA, a certified public accounting firm, serves three groups: nonprofit organizations, government agencies and districts, and small businesses. As a nonprofit CPA for Las Vegas organizations, we start with three questions: how money flows through the organization, who approves each transaction, and whether the financial statements show the full picture. The answers shape the work, from an audit or review to nonprofit accounting and bookkeeping support, Form 990 preparation or fractional CFO help.
Audits are led by principal Roman Richardson, CPA, whose more than 20 years of experience center on nonprofit organizations and governmental districts. Principal Paul J. Stroub, CPA, leads tax work. The firm is based in California and has no office in Nevada; work with Las Vegas organizations runs through secure file upload and scheduled calls.
Financial statement audits for Las Vegas nonprofits
A financial statement audit tests whether an organization's statements are fairly presented under the applicable accounting framework and gives reasonable assurance on them. A review is narrower: limited assurance, based mostly on inquiry and analytical procedures.
Nevada's charity registration does not decide which one you need. Under NRS 82A.100, a charitable organization that solicits contributions in Nevada registers with the Secretary of State and files a financial report for its most recent fiscal year, which the Secretary of State may accept as a copy of its Form 990. The statute does not call for audited or reviewed statements, so for most Las Vegas nonprofits the requirement comes from a funder, a lender, the board or federal award spending.
- independent audits of nonprofit financial statements
- reviews and compilations where they meet the requirement
- Single Audits of federal awards under 2 CFR 200, Subpart F
- grant- and contract-level compliance audits
- written reports of control deficiencies for management and the board
Audit readiness is mostly a monthly habit: close the books every month, reconcile restricted balances to the gift and grant terms behind them, keep invoices and approvals with their transactions, and file board minutes and contracts where they can be found. Then fieldwork tests the year instead of rebuilding it.
An audit only means something if the auditor is independent of the records being tested. When RTN CPA already does your bookkeeping or serves as your controller, we check the engagement against the AICPA independence rules before accepting the audit, and sometimes the honest answer is that another firm should perform it.
Program accounting for several funders at once
Community programs in the Las Vegas Valley often draw on several funding sources, each with its own budget, allowable costs and reporting cycle. The ledger should show, award by award, which costs are allowable and how shared costs were divided.
Some public funding is paid only after the money is spent. Clark County's Community Housing Office states in its Community Development Block Grant (CDBG) application guide for fiscal years 2026-2028 that the program operates on a cost reimbursement basis, so awardees must pay project costs up front. The same guide requires funded agencies to submit an independent audit of their financial statements, or a Single Audit once federal expenditures reach $1,000,000.
Federal money received directly and federal money passed through a state agency or the county both count. Whether a Single Audit applies depends on total federal award expenditures for the fiscal year, not on the grant's name: $1,000,000 for fiscal years beginning on or after October 1, 2024, and $750,000 for earlier fiscal years.
- expense tracking by award inside the general ledger
- budget-to-actual reports prepared for each funder
- written allocation methods for shared program and functional expenses
- reimbursement request files with supporting documents
- schedules of expenditures of federal awards
Form 990 reporting that matches the financial statements
Form 990 is how donors, grantmakers and prospective board members see a nonprofit's programs, governance and finances. Misclassified expenses or incomplete schedules can raise avoidable questions even when the work is sound, so we prepare the return from the same reconciled ledger as the financial statements.
Nevada filings lean on the same numbers: a nonprofit corporation that solicits charitable contributions files the Charitable Solicitation Registration Statement with its annual list of officers, using Form 990 financial information or, if it has no 990 yet, a good faith estimate. Sales tax is separate. Federal 501(c) status does not by itself exempt purchases from Nevada sales and use tax; that takes a letter of exemption from the Department of Taxation, which expires five years after issue unless renewed (NRS 372.348).
- Form 990 and 990-EZ returns
- Form 990-PF for private foundations
- public support testing on Schedule A
- unrelated business income returns (Form 990-T)
- functional expenses classified from the general ledger
Internal controls designed for nonprofit teams
An effective control system does not require a large accounting department. A small organization can add real oversight with documented approval limits, independent review of bank reconciliations, restricted system access and regular board-level financial review.
Where one person cannot be separated from every duty, the answer is usually a compensating control rather than a new hire: a board member who reviews the bank statement directly, or a second approval on payments above a set amount. The aim is safeguards that match your staffing, program complexity and material risks, not the procedures of a much larger organization.
Controls hold up best on a reliable monthly close, which is where our nonprofit bookkeeping support comes in.
- approval and payment workflows with written limits
- segregation-of-duties alternatives for small teams
- documented reconciliations reviewed by a second person
- access rights in the accounting system
- monthly bookkeeping, close and board reporting
When to bring in outside financial help
Consider a nonprofit CPA before a first audit, after a grant arrives with new restrictions, when board reports regularly come in late, or when an accounting process depends on one employee with no independent review. Each signals that finance has fallen behind the organization.
Sometimes the right help is a defined project, such as a controls review or a pre-audit cleanup. Sometimes it is ongoing: a fractional CFO or controller who owns the budget, a cash forecast that accounts for reimbursement timing, and the reports the board actually reads. For larger decisions, our consulting and advisory services cover the analysis.
- fractional CFO and controller services
- internal control reviews
- annual budgets and cash forecasts built around reimbursement timing
- board and finance committee reporting
- financial policies and procedures
Warning signs in a small finance office
Most of these begin as reasonable shortcuts in a busy year. Left alone, they turn into audit findings or late reports.
- One person depositing receipts, paying bills and reconciling the bank account, with no second review
- Reimbursement grants spent before the request is filed, with support scattered across inboxes
- Federal funds received through the county or a state agency never totaled against the Single Audit threshold
- Donor-restricted gifts booked as unrestricted, with no record of when the restriction was met
- A Nevada sales tax exemption letter left to expire at the five-year mark
None of these needs a bigger staff to fix. They need a written process and someone outside the daily work checking that it is followed.
Your first steps with RTN CPA
The first conversation covers how you are funded, the state of your records, who has asked for an audit or review, and the deadlines ahead. Then we recommend an engagement: an audit, a review, accounting support, a controls project, CFO help, or a combination.
Scope, timing and responsibilities go into a written engagement letter before work starts. RTN CPA's firm-wide record includes more than 25 years of experience and more than 100 audits.
- an opening call about how you are funded and what is due
- scope and timing confirmed in a signed engagement letter
- a request list of documents, sent before work starts
- plain-language explanations for staff and the board
We do not promise audit opinions, grant outcomes or tax results. We do explain, early and in writing, what your records support and what still needs work.
Start with the service you need
Pick the area closest to your question:
Serving nonprofits across the Las Vegas Valley
This page is for nonprofits based in Las Vegas and across the Las Vegas Valley in Clark County, including organizations in Henderson and North Las Vegas. Engagements run remotely, and the scope is settled before any work starts. RTN CPA also offers its services to nonprofits in these markets:
Start with the records you have today
Whether a first audit is coming, restricted grants are harder to track, the bookkeeping has slipped or the Form 990 is due, begin with what your records show today and the report or filing in front of you.
Tell us how your Las Vegas organization is funded and what is coming due. We will suggest the engagement that matches and, before anything starts, confirm that RTN CPA can take it on for a Nevada organization.
Las Vegas nonprofit accounting questions
Do you have an office in Las Vegas?
No. RTN CPA has no office or staff in Nevada; its addresses are in Los Angeles and Roseville, California. Organizations in Las Vegas send records through the secure file upload on our contact page and meet with us by scheduled phone or video call. Nevada has its own rules for out-of-state CPA firms that perform audits and reviews, and we confirm an engagement meets them before accepting it.
When does a Las Vegas nonprofit need an audit?
Usually when someone with a stake in the money asks for one. Nevada's charitable solicitation registration under NRS 82A.100 calls for a financial report or a copy of the Form 990, not audited statements. Audits more often come from grant agreements, lenders, boards and public funders; Clark County's CDBG guide for fiscal years 2026-2028, for example, requires funded agencies to submit an independent audit.
How can a small nonprofit strengthen internal controls without hiring?
Start with written approval limits, reconciliations reviewed and signed by someone other than the preparer, system access limited to each person's role, and a monthly look at bank activity by a board member or another authorized person.
Does a federal grant automatically require a Single Audit?
No. Under 2 CFR 200.501 it depends on total federal award expenditures in the fiscal year, including funds passed through a state agency or Clark County: $1,000,000 or more for fiscal years beginning on or after October 1, 2024, and $750,000 for earlier fiscal years. Below that, an award's own terms can still require an audit.
Do Las Vegas nonprofits file Form 990, and what does Nevada add?
Every organization exempt under Internal Revenue Code section 501(a) files an annual IRS return or notice unless an exception applies, such as the one for churches. In Nevada, the same Form 990 figures feed the Charitable Solicitation Registration Statement filed with the annual list of officers, and according to the Secretary of State, nonprofit corporations organized under NRS Chapter 82 do not need a State Business License.
Can RTN CPA help with grant reporting?
Yes. Grant reporting support is one of the services RTN CPA lists, from award-level expense tracking to budget-to-actual reports for funders. The exact scope, and whether it can sit alongside an audit we perform, is agreed in the engagement letter.
Call (888) 616-8070 or schedule a consultation to get started.
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