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Updates

Fraud Prevention For Not-For-Profit Organizations

August 12, 2026
How to minimize fraud

Fraud can create serious financial and operational challenges for not-for-profit organizations. Because many not-for-profits operate with limited staff, limited resources, and a strong focus on mission-driven work, fraud prevention depends on awareness, oversight, internal controls, reporting procedures, and training.

In 2026, fraud prevention remains an important priority for not-for-profit organizations that want to protect their resources, preserve donor confidence, and support mission-driven work. Strong oversight, clear reporting procedures, and consistent internal controls can help organizations reduce risk before fraud causes serious harm.

According to recent data, fraud has been on the incline for both not-for-profits and for-profit businesses, bringing some victims to the brink of collapse. That said, not-for-profit organizations tend to be at greater risk of fraud because they have fewer resources available to help prevent fraud and recover from a loss.

This sector is particularly vulnerable due to a lack of oversight and specific internal controls. Bowers works with mission-driven organizations through Not-for-Profit Services, Audit & Assurance Services, and Forensic Accounting.

Why Fraud Risk Is Serious for Not-for-Profits

Not-for-profit organizations often work with constrained budgets, lean staffing, and strong public expectations. When fraud occurs, the financial impact can be damaging, but the loss of trust can be just as difficult for the organization to overcome.

In 2026, this risk should be viewed as both a financial issue and a governance issue. Fraud can affect cash flow, programs, reporting, donor relationships, board confidence, and the organization’s ability to serve its mission.

The 2020 ACFE Report to the Nations reviewed 191 cases of not-for-profit fraud. It found the median loss for these organizations to be $75,000, and the average loss was a whopping $639,000!

That is a big chunk of change for a not-for-profit. For organizations that are already trying to direct resources toward programs, beneficiaries, and community needs, losses of this size can interfere with the mission.

The report also identified the top three weaknesses not-for-profits face when it comes to fraud prevention controls:

  • Lack of internal controls, 35%
  • Lack of management review, 19%
  • Ability to override existing internal controls, 14%

These weaknesses show why fraud prevention cannot depend on trust alone. Even organizations with dedicated employees and board members need policies, procedures, reviews, and clear accountability.

For 2026 planning, not-for-profits should review whether internal controls are documented, whether management review is consistent, and whether any one person has too much control over transactions or financial records.

Deloitte provides additional perspective on evaluating and strengthening effective internal controls. This supports the importance of governance, reporting, and control design for organizations reviewing fraud risk.

Why Limited Resources Increase Risk

Not-for-profit organizations tend to be at greater risk of fraud because they have fewer resources available to help prevent fraud and recover from a loss. Smaller teams can make it difficult to separate responsibilities, especially when the same employee handles multiple parts of a transaction.

Limited resources can also affect oversight. When management, board members, or finance committees do not have enough time or information to review activity, problems can go unnoticed.

This does not mean fraud is inevitable. It means the organization should be intentional about designing controls that work within the size and structure of the organization.

How Fraud Is Often Detected

Fraud detection is an important part of prevention because organizations need a way to identify warning signs early. When it came to fraud detection, the report found the following:

  • Tip complaints accounted for 40% of fraud cases discovered
  • Internal audits accounted for 17% of cases
  • Management review accounted for 13% of cases
  • 7% of cases were accidentally discovered
  • Examination of documents accounted for 6% of cases

Given this data, we can see that tips are the most common fraud detection method among not-for-profit organizations. That’s a good thing because awareness, along with intelligence and diligence, are needed to minimize a not-for-profit’s risk of fraud.

Fraud detection depends on people having enough knowledge to recognize concerns and enough confidence to report them. If employees, volunteers, managers, and board members do not understand how to report suspected fraud, important information may never reach the right people.

Internal audits and management reviews also play an important role. They help organizations examine documents, review transactions, and evaluate whether internal controls are being followed.

In 2026, organizations should make fraud reporting procedures clear, accessible, and consistently communicated. Detection works best when employees, managers, volunteers, and board members understand what to report and how to report it.

For organizations reviewing risk, compliance, and controls, McKinsey Insights discusses the importance of strengthening operational risk, compliance, and control processes.

Why Tips Matter

Tips are the most common fraud detection method among not-for-profit organizations. This is important because studies show that most frauds are known to someone in a defrauded organization.

Additionally, they are revealed after a tip is received from someone with knowledge about the fraud. However, an employee may not report suspicions or knowledge of fraud if they do not know how to report them.

This is especially true if the perpetrator is someone high up in the organization or the employee reports to them. A clear and confidential reporting process can help reduce this barrier.

Implement Internal Controls

One of the best practices for minimizing fraud risk is implementing internal controls. Internal controls are strict rules and procedures implemented by an organization.

They provide reasonable assurance that an organization is operating ethically, transparently, and in accordance with the established industry standards. Internal controls also create a structure for approvals, reviews, documentation, and accountability.

Although the small size of an organization’s office staff limits the extent of separation of duties, specific steps can be taken to separate incompatible duties. The basic premise is that no one employee should have access to both physical assets and the related accounting records, or all phases of a transaction.

One of the most critical areas of separation is cash, where a bookkeeper handles incoming checks, prepares the deposit slip, posts receipts to customer accounts, and receives and reconciles the monthly bank statement. The result is the danger that intentional or unintentional errors could be made and not detected.

This type of situation can create a weakness even when the employee is trusted. Internal controls are not only designed to catch wrongdoing. They are also designed to reduce errors and protect the organization from avoidable risk.

In 2026, not-for-profits should review whether internal controls still match current staffing, technology, banking, donor activity, and financial reporting needs. A control that worked in the past may need to be updated if responsibilities, systems, or transaction volume have changed.

Not-for-profits may also benefit from support related to financial reporting, accounting processes, and recurring review through Client Accounting & Advisory Services.

Separation of Duties

Separation of duties is one of the most important internal control concepts. No one employee should control all phases of a transaction, especially when cash, deposits, accounting records, and bank reconciliations are involved.

For example, the same person should not handle incoming checks, prepare the deposit slip, post receipts to accounts, receive the bank statement, and reconcile the bank account. When one person controls each step, errors or improper activity may not be detected.

Even when a not-for-profit has a small staff, it can still take steps to separate incompatible duties. Management review, board oversight, documentation, and periodic independent review can help reduce risk.

Establish a Fraud Hotline

A fraud hotline gives employees and others a clear way to report concerns. Because tips are such an important source of fraud detection, a reporting process should be easy to understand and available when people are most likely to use it.

Studies show that most frauds are known to someone in a defrauded organization. Additionally, they are revealed after a tip is received from someone with knowledge about the fraud.

However, an employee may not report suspicions or knowledge of fraud if they do not know how to report them. This is especially true if the perpetrator is someone high up in the organization or the employee reports to them.

An effective fraud hotline should have the following features:

  • It should be available 24/7. Studies show that 40% of calls to fraud hotlines are made at night or on weekends. Employees typically will not call during normal work hours to report on coworkers or supervisors. Additionally, they often will not call back if their first call is not answered.
  • The hotline must allow anonymous calls to protect confidentiality so that employees will not fear possible retaliation if they are identified as the whistle-blower.
  • Employees should be made aware of the hotline’s availability and the reasons why they should use it. Organizations can accomplish this via informational posters, memos, or brochures.

A hotline is only useful if people know it exists and understand why it matters. The organization should communicate the purpose of the hotline and remind staff, managers, board members, and volunteers that reporting concerns helps protect the mission.

For 2026, not-for-profits should review whether their reporting process is easy to find, easy to understand, confidential, and supported by leadership. Employees and volunteers should know that reporting concerns is part of protecting the organization.

Anonymous Reporting and Awareness

The hotline must allow anonymous calls to protect confidentiality. Employees may fear retaliation if they believe they can be identified as the whistle-blower.

Anonymous reporting can be especially important when the suspected perpetrator is in a position of authority. If the employee reports to the person involved, the employee may feel they have no safe way to speak up.

Employees should also be made aware of the hotline’s availability and the reasons why they should use it. Informational posters, memos, and brochures can help keep the reporting process visible.

Provide Anti-Fraud Training

Implement mandatory anti-fraud training for staff members, managers, and board members to minimize the risk of fraud. Training can give people the knowledge they need to recognize, report, and help prevent fraudulent activity.

Anti-fraud training educates and equips not-for-profit stakeholders with the ability to detect, report, and prevent fraud. It also reinforces that fraud prevention is not only the responsibility of one department.

Trainees will learn:

  • What is fraud and constitutes fraudulent activity?
  • Consequences of committing fraud
  • How to report fraudulent acts
  • Effect of fraud on victims

Training is especially important for board members and managers because oversight is part of fraud prevention. A board or leadership team that understands fraud risk may be better prepared to ask questions, review reports, and support internal controls.

For not-for-profits, training should also connect fraud prevention to the organization’s mission. Fraud can reduce resources available for programs, damage donor confidence, and distract leadership from serving the community.

In 2026, anti-fraud training should be revisited regularly so new staff, managers, volunteers, and board members understand expectations. Training should also be updated when reporting procedures, internal controls, or organizational responsibilities change.

Bowers also offers insight on not-for-profit oversight through resources such as How to Build a Strong Not-For-Profit Board.

Harvard Business Review also discusses how employees can play an important role in identifying and managing risk in its article on employees as risk managers. This supports the importance of involving staff, managers, and governance leaders in fraud prevention.

Training for Staff, Managers, and Board Members

Anti-fraud training should include staff members, managers, and board members. Each group has a role in prevention, detection, reporting, and oversight.

Staff members may be closest to daily transactions and may notice unusual activity. Managers may be responsible for reviewing work, approving transactions, and responding to concerns.

Board members provide oversight and should understand how internal controls, management review, and reporting procedures support the organization. Training helps each group understand what to look for and how to respond.

Most Common Fraud Schemes

Understanding common fraud schemes can help not-for-profits focus attention on areas where risk may be higher. According to ACFE 2020 Report to the Nations data, 86% of fraud schemes are due to Asset Misappropriation.

In this instance, the perpetrator steals or misuses an organization’s resources. The median loss in this type of fraud is $100,000.

The second most common fraud scheme is Corruption. A perpetrator misuses their influence in business transactions violating their duty to the employer to gain a benefit.

The median loss in this type of fraud is $200,000. Corruption can be especially damaging because it may involve misuse of authority or influence.

The third most common fraud scheme, Financial Statement Fraud, is also the most damaging. This involves the intentional misstatement or omission of material information in an organization’s financial reports.

The median loss in Financial Statement Fraud is $954,000. Because financial statements are used by leadership, board members, donors, lenders, regulators, and other stakeholders, false reporting can create serious consequences.

For 2026, these common fraud schemes remain useful categories for reviewing risk. Not-for-profits should consider where assets are handled, where influence can be misused, and where financial reporting depends on accurate records and ethical judgment.

For additional accounting industry perspective, Accounting Today provides professional coverage of accounting, tax, advisory, and risk-related topics.

Asset Misappropriation

Asset Misappropriation occurs when the perpetrator steals or misuses an organization’s resources. According to the draft data, this is the most common fraud scheme.

For not-for-profits, asset misappropriation can affect cash, deposits, disbursements, inventory, or other organizational resources. Strong internal controls and separation of duties can help reduce this risk.

Corruption

Corruption occurs when a perpetrator misuses their influence in business transactions while violating their duty to the employer to gain a benefit. This type of fraud can involve conflicts of interest or improper influence.

Organizations can reduce corruption risk by maintaining oversight, requiring approval processes, and encouraging reporting when concerns arise. Management review and board involvement can also help strengthen accountability.

Financial Statement Fraud

Financial Statement Fraud involves the intentional misstatement or omission of material information in an organization’s financial reports. It is identified as the most damaging of the three common fraud schemes discussed here.

Examples of Financial Statement Fraud schemes include:

  • Improper Revenue Recognition
  • Side Agreements
  • Failure to Record Sales Provisions or Allowances

Because financial statements help users understand an organization’s financial position, intentional misstatements or omissions can be harmful. Review, oversight, and ethical reporting practices are important safeguards.

Building a Stronger Fraud Prevention Culture

While fraud has the potential of causing a lot of damage to not-for-profits, the good news is organizations can take proven steps to prevent it. These steps include internal controls, fraud hotlines, training, oversight, and review.

Fraud prevention works best when it becomes part of the organization’s culture. Staff members, managers, and board members should understand that protecting the organization’s resources also protects its mission.

Awareness, along with intelligence and diligence, are needed to minimize a not-for-profit’s risk of fraud. That means people should know the warning signs, know how to report concerns, and understand the importance of following internal procedures.

Internal controls provide structure. A hotline provides a reporting path. Training provides knowledge. Management review and internal audits provide additional layers of oversight.

No single step eliminates all fraud risk, but each step helps strengthen the organization. Together, they make it harder for fraud to occur and easier for problems to be detected.

For 2026, not-for-profits should treat fraud prevention as an ongoing governance responsibility. As programs, staffing, funding sources, technology, and reporting needs change, the organization should revisit controls and procedures to make sure they still work.

Bowers provides additional support through Advisory Services and resources for organizations through CFO advisory support for not-for-profits.

Prevention Requires Oversight and Follow-Through

Fraud prevention should not be treated as a one-time project. Internal controls, reporting procedures, and training should be reviewed periodically to make sure they still fit the organization.

As staff roles change, programs grow, or funding sources shift, the organization may need to adjust its procedures. Management and board members should continue to review whether oversight is effective.

Not-for-profits can also seek support when evaluating controls, investigating concerns, or improving financial procedures. The goal is to reduce risk before fraud causes serious harm.

FAQ

These frequently asked questions summarize the main fraud prevention points for not-for-profit organizations in 2026.

Why are not-for-profits at greater risk of fraud?

Not-for-profit organizations tend to be at greater risk of fraud because they often have fewer resources available to help prevent fraud and recover from a loss. This sector is also particularly vulnerable due to a lack of oversight and specific internal controls.

What are the top fraud prevention weaknesses?

The top weaknesses identified in the draft are lack of internal controls, lack of management review, and the ability to override existing internal controls. These weaknesses can create opportunities for fraud or errors to go undetected.

How is fraud most often detected?

Tip complaints accounted for 40% of fraud cases discovered, making tips the most common fraud detection method among not-for-profit organizations. Internal audits, management review, accidental discovery, and examination of documents were also identified as detection methods.

Why are internal controls important?

Internal controls provide reasonable assurance that an organization is operating ethically, transparently, and in accordance with established standards. They help separate incompatible duties and reduce the risk that intentional or unintentional errors will go undetected.

What should an effective fraud hotline include?

An effective fraud hotline should be available 24/7, allow anonymous calls, protect confidentiality, and be clearly communicated to employees. Employees should know the hotline exists and understand why they should use it.

What are the most common fraud schemes?

The most common fraud schemes discussed are Asset Misappropriation, Corruption, and Financial Statement Fraud. Financial Statement Fraud is identified as the most damaging because it involves intentional misstatement or omission of material information in financial reports.

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About Joe Mocciaro

Originally from Syracuse, New York, Joe graduated from Ithaca College in 1990 with a B.S. in Finance. Joe started with Bowers in 1995, and in 2007 was a "40 Under 40" award recipient, which recognizes 40 people under the age of 40 who have excelled in the workplace and in the community. Joe was named Managing Partner in 2026. Joe is a member of Bower’s Short Line Rail Group, and has expertise in the areas of auditing, outsourced accounting and CFO services, buy and sell side diligence, Quality of Earnings analysis, internal controls, fraud examination and general financial consulting. He is the audit partner on many of the Firm’s largest rail and manufacturing clients. Joe manages the rail accounting services department, which provides monthly accounting services and railroad retirement reporting to numerous short lines and ports. Joe is a frequent speaker at the national and regional rail association conferences. Joe also brings over 30 years of manufacturing accounting experience to the Firm’s Manufacturing Practice Group. He achieved the designation of Certified Management Accountant (CMA) and obtained extensive cost accounting experience while employed for a large international manufacturing entity before joining Bowers. Joe is active in speaking engagements, often presenting on Understanding Financial Statements, Costing Decisions and Benchmarking to various audiences.

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About Beatriz Murray

Bea received a Bachelor of Science degree in Psychology and continued schooling to receive a Master of Science in Accounting. She has been servicing the Land Banks/Not-For- Profits with their accounting needs for over six years, and as a Certified QuickBooks Pro Advisor, Bea assists clients with QuickBooks training.

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About Sara Grace Nickle

Bio coming soon!

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About Ryan Noone

Originally from Rome, NY, Ryan obtained his Bachelor of Science in Accounting & MBA at Le Moyne College in 2018. Upon graduation, Ryan remained in the Syracuse area and began his career in public accounting at Bowers. Ryan has over 6 years’ experience in auditing for-profit companies primarily in the shot-line railroad industry & manufacturing as well as not-for-profit, organizations with a focus on State University of New York (SUNY) Auxiliaries and Foundations. Ryan is a 2022 graduate of Leadership of Greater Syracuse (LGS) and is an active member in the community.

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About Michele Northrop

Michele received her Bachelor of Science in Business Administration from Rochester Institute of Technology in May of 1984. She has been part of Bowers & Company’s tax department for over three years, where she focuses on cross‑border individual taxation, expatriate and repatriate filings, and complex tax matters for high‑net‑worth individuals. Her extensive experience allows her to manage multi‑jurisdictional tax issues with precision and a client‑centered approach. Her career began in public accounting in 1984, and in 1995, she joined the tax department at Robinson & Gordon CPAs, PC, which later merged into Bowers. She has remained with the firm through that transition and continues to be an integral part of the tax team today.

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About Jarod Ormsby

After completion of his service in the United State Marine Corps, Jarod obtained an Associate degree from SUNY Jefferson in Watertown, NY before transferring to Le Moyne College in Syracuse, NY to earn his Bachelor of Science and Master of Business Administration degrees. Jarod began working as an intern for Bowers before being hired full time after graduation and was licensed as a New York State Certified Public Accountant in 2018.

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About Kathryn Piddock

Originally from New Hartford, New York, Kathy graduated from Le Moyne College, Syracuse, New York with a Bachelor of Science in Accounting. Kathy is a member of the Firm’s tax department and has over 17 years of experience in public accounting.

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About Laurie Podvin

Originally from Watertown, New York, Laurie graduated from Nazareth College with a B.S. in accounting in 1987. Laurie received her CPA designation in 1990, has been in public practice for 38 years, specializing in Not-for-Profit and Governmental auditing, specifically School Districts. Laurie is our Watertown Office Partner-In-Charge and currently resides in Watertown with her family.

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About Tracey Rink

Tracey is a native of Rochester, New York graduating from St. John Fisher University in 2002 with a B.B.S in Accounting. Tracey has more than 20 years of experience in public accounting. Tracey joined Bowers in 2024 through a merger with Kasperski Dinan & Rink CPAs and is currently the Rochester Office Partner-In-Charge. Tracey has expertise in audit, review and compilation areas as well as specializing in client accounting and advisory services.

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About Joe Rocco

Originally from Syracuse, New York, Joe graduated Magna Cum Laude from Hartwick College with a B.S. in Accounting while also minoring in Finance and Economics. Joe is an Audit Partner with over 15 years of experience in public accounting, beginning his career and earning multiple promotions with a Big 4 accounting firm before joining Bowers in the fall of 2019. Joe has extensive auditing experience with clients’ subject to both PCAOB and AICPA auditing standards. In addition to provide audit and attest services, Joe has proven success working with organizations in proposing and overseeing the implementation of internal controls and process/system improvements to help improve efficiency and reduce operational risk.

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About Mark Robinson

Bio coming soon!

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About Rich Smith

Originally from Syracuse, New York, Rich received both his Bachelor of Science degree in Accounting and his Master of Business Administration from SUNY Oswego. With more than 22 years of experience in public accounting, including 10 years working with Big 4 accounting firms, Rich brings a broad range of industry experience including partnership, corporate and multistate tax services for public and privately held companies, as well as small business consulting and compliance. His experience also includes a specialized expertise in the area of multistate tax consulting for large and small businesses.

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About Chelsea Sweet

Originally from Baldwinsville, New York, Chelsea graduated Summa Cum Laude, from Columbia College in 2017 with a Bachelor of Science in Business Administration and Accounting. She previously received a Bachelor of Arts in Mathematics from Russell Sage College in 2008 and Master of Arts in Teaching with a Concentration in Mathematics for Secondary Education from Sage Graduate School in 2009. Besides her formal education, Chelsea is a Certified QuickBooks Pro Advisor in both Desktop and Online. Chelsea has been active in the rail industry for the past 13 years, familiarizing herself with the day-to-day operations of railroad accounting including Railroad Retirement and Railroad Payroll. Additionally, she assists with 45G track maintenance agreements, and is very active in the American Short line and Regional Railroad Association, currently servings as the Chair of the Young Professionals committee.

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About John Taylor

Originally from Syracuse, New York, John received his Bachelor of Science degree in Accounting from St. John Fisher University.  With more than 18 years of experience in public accounting, John brings a broad range of industry experience including partnership, corporate and multistate tax services, as well as small business consulting and compliance. His experience also includes a specialized expertise in the construction and manufacturing industries.

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About Rick Tidd

Rick’s areas of expertise include business valuation and appraisals for buy/sell agreements, estate planning, gift tax, C Corporation and S Corporation tax planning and compliance with a concentration in manufacturing and construction, reorganizations and mergers, marital dispute advisory services, representation before the IRS and state taxing authorities, Partnership/LLC taxation, and individual tax planning for high net-worth individuals.

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About Teryl Tidd

Originally from the Baldwinsville, NY area, Teryl graduated Magna Cum Laude from Oswego State University with an MBA in Accounting; she is licensed as a New York State Certified Public Accountant (CPA) and is also a Certified Valuation Analyst (CVA). Teryl is a member of Bower’s Short Line Rail Group as well as the firm’s Valuation Group, and also has significant tax experience in the real estate industry.

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About Edwin Veltz

Originally from Rochester, New York, Ed graduated from SUNY Geneseo with a B.S. in Accounting. Ed began his public accounting career in 1992 with a large regional CPA firm in Rochester, New York and became a partner with that firm in 2013 and joined Bowers when the firms merged in 2024. Ed brings over 30 years of experience in public accounting, concentrating his services with privately held business in a variety of industries.

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About Loren Wahl

Originally from Oswego, NY, Loren graduated Magna Cum Laude from SUNY Oswego with a B. S. in Accounting and a B.A. in Computer Science. Loren has been with the firm since 2008 and has over 17 years of experience in public accounting, with 2 years in Audit and over 15 years in Tax. Loren has specific experience in the manufacturing, financial service, real estate, and restaurant industries.

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About Patricia Wright

Patricia has been with the firm since 1996 and has over 38 years of experience in public accounting. She has worked with many taxation issues involving high net worth individuals, large and small C and S-Corporations, partnerships and LLCs, sole proprietorships, railroads, and ESOPs. She has a focus in the railroad area where she has aided in income tax planning and review, payroll returns and 45G sales agreements. She also has experience guiding a company thru the full life cycle of a brownfield agreement.

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About Renata Dabrowska

Renata is the head of the Outsourced Accounting department in Ithaca and a member of the firm’s High Technology and International Tax groups. She joined the firm in 2007 and was promoted to Partner in 2019. Renata has extensive experience supporting companies in the high-tech, manufacturing, and healthcare industries, as well as start-ups and organizations funded through federal grants or contracts. She also works with nonprofit organizations, providing audit and outsourced accounting services. Prior to joining the firm, Renata served as Controller at a biotech company.

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About Jeff Gorsky

Jeff Gorsky joined the firm in 1992 and has been a partner in Ithaca since 2001. He is the head of the Consulting department, leading the High Technology/Startup group and driving the firm’s mergers and acquisitions work.

His main emphasis is on high technology/startup companies, manufacturing, real estate, entrepreneurs, and high-net-worth individuals.

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About Chris Hart

Chris joined the firm in 2008 and was promoted to Partner in 2021. He co-leads the Ithaca tax department and provides tax services to individuals and businesses, with an emphasis on new business startups and high-technology companies.

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About Amy Iles

Amy joined the firm in January 2006 in the Ithaca office and was promoted to Partner in 2017. She provides tax and consulting services to individuals and businesses and is a member of the firm’s State and Local Taxation (SALT) committee. Her experience spans the full business lifecycle, including formation, bookkeeping improvements, mergers, acquisitions, and dissolution.

Amy is dedicated to serving as a trusted advisor, taking a genuine interest in her clients and what matters most to them. She is also passionate about training, developing, and mentoring staff.

Prior to joining the firm, Amy held roles as Operations Manager for a local insurance agency and Hospital Administrator for a family-owned veterinary practice. She began her career in the audit department at KPMG in Rochester, New York.

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About David E. Iles

Dave joined the Ithaca office in 1988 and was promoted to Partner in 1996. Following the acquisition of his firm, he served as Managing Partner beginning in 1999 and now holds the role of Partner-in-Charge of Ithaca. Dave works closely with individuals, business tax clients, and nonprofit organizations, and also conducts peer reviews for other CPA firms. Prior to joining the firm, he was a Senior Auditor with KPMG in Rochester, New York.

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About Evan Ramiza

Evan joined the Ithaca office in 2011 and was promoted to Partner in 2022. Previously he served as an accounting analyst for Atlas Air Worldwide Holdings and for IBM.

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About David M. Stinson

Dave joined the firm in 1997 and was promoted to Partner in 2007. He has experience with a wide range of small businesses and is currently focused on quality assurance within the firm’s tax practice.

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About Ethan Chaffee

Ethan Chaffee was hired in 2013 and has over twelve years of public accounting experience. He works closely with the firm’s nonprofit clients and co-chairs the firm’s Credit Union Committee.

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About Denise Coyle

Denise joined the Ithaca office in 2011. She assists clients with individual tax services, including those with complex and international tax issues. She is a member of the firm’s International Tax Group, the Health Care Committee, and past member of the State and Local Tax Committee. Before returning to public accounting, Denise worked in the oil industry, high tech industry and higher education in addition to running her own accounting practice.

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About Tom D’Alessandro

Tom was hired in 2023 and was promoted to Tax Department Head at our Ithaca office in 2025. He has over nine years of public accounting experience. Tom provides tax and assurance services to individuals, businesses, and non-profit organizations.

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About Michelle Flinn

Michelle joined the Ithaca office in 2013. She provides tax and consulting services to individuals, trusts, and estates on complex tax issues. She is the chair of the firm’s Personal Financial Planning Committee, the CARES Relief Committee, and a past member of the Non-Profit Committee.

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About David Johnson

David Johnson has over twelve years of public accounting experience. He provides compliance services for individuals, businesses, and nonprofit organizations. He earned his bachelor’s degree in accounting and information science from the State University of New York at Oswego. David is the proud father of four, a former board member of Finger Lakes Pregnancy Care and Life Changing Labs.

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About Samantha Jordan

Samantha joined the firm as an intern in 2016 and started full-time in May of 2017. She provides tax services to individuals and businesses. Sam also assists clients with assurance services with a focus on employees benefit plans and credit unions.

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About Elyse McMillen

Elyse joined the firm in 2015. She assists clients with assurance services with a focus on employee benefit plans along with individual and entity tax services.

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About Chris Mott

Chris leads the Audit department in our Ithaca office. He joined the firm in 2011 and was promoted to manager in 2017. He provides assurance services with a focus on nonprofit organizations and municipalities, and serves on the firm’s Nonprofit Committee.

Chris is committed to understanding his clients’ goals and supporting the growth and development of newer staff.

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About Kathleen Torello

Kathleen (Kati) joined the firm in 2014 after a career in private and public accounting and was promoted to Manager in 2024. Kati leads the Fraternities & Sororities Department and provides accounting and bookkeeping services to multiple clients in our Outsourced Accounting Department.

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About Kyle Justice

Based in our Ithaca office, Kyle joined the firm in 2010 and has more than 11 years of information technology experience. He manages hardware and software implementation and upgrades for the firm’s infrastructure, safeguards system and network security, and supports our clients’ IT needs.

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About Mike Ward

Mike Ward serves as Chief Information Officer at Bowers, bringing many years of experience in enterprise business systems, e‑business solutions, and data services. Throughout his career, Mike has successfully led information and technology teams, driving innovation, operational excellence, and scalable technology strategies that support business growth. He is known for aligning technology initiatives with organizational goals and fostering high‑performing teams. Mike is a graduate of St. John Fisher College.
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About Jennifer J. Lovell

Jennifer has more than 25 years of experience in public accounting. She is also a Certified Valuation Analyst who performs business valuations for the purposes of business acquisitions, dispositions, buy-sell agreements, estate valuations, gift taxes, matrimonial proceedings and litigation services. She is a Certified Divorce Financial Analyst and is also Certified in Financial Forensics. Jennifer has focused her practice on Matrimonial Matters and Litigation Support. She has received training in both Interdisciplinary Collaborative Practice and Basic Mediation.
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About Jessica Foley

A Syracuse, New York native, she earned her Master of Business Administration with a concentration in Strategic Marketing from Niagara University. She also holds a Bachelor of Science in Sports Operations and Management with a minor in General Business. Jessica's areas of focus include strategic sponsorships and advertising, social media marketing, content creation, and identifying new opportunities to support the firm's growth and visibility. She works closely with team members and community partners to strengthen the firm's presence and promote meaningful engagement with clients and the team.
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About Cheyenne LaFrance

Cheyenne is originally from Syracuse, NY and received her Master of Science in Accounting in 2019 from Binghamton University. Her experience in public accounting includes specialized expertise in international tax compliance, consulting, and cross-border transactions for both public and privately held companies. Cheyenne has experience serving partnerships and corporations as well as high net-worth clients within the financial investment, energy, and pharmaceutical industries.
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About Adela McGoldrick

Originally from the Utica area, Adela brings five years of experience as a Tax Manager, specializing in Corporate, Partnership, and Individual Taxation. Her expertise spans various sectors, including Real Estate, Foreign entities and individuals, Manufacturing, Small businesses, Tax compliance, Multi-State Company Issues, Small Business, and High Net-Worth Individuals and Companies. Holding a CPA license in New York State, Adela earned her Bachelor of Science in Accounting and a Masters in Taxation from Le Moyne College, reflecting her dedication to ongoing professional growth and excellence in her field.