When Your Nonprofit Runs Like a Law Firm, the Accounting Has to Match
Civil legal aid organizations operate at the intersection of two distinct compliance worlds: nonprofit financial standards and legal profession regulations. LSC funding brings federal cost requirements, mandatory annual audits, and strict fund segregation rules. Licensed attorneys on staff bring state bar obligations — including trust account management — that most nonprofit CPAs have never encountered.
James Moore has worked with civil legal aid organizations and equal justice nonprofits across Florida and the Southeast. We know the funding landscape, the LSC OIG expectations, and what it takes to keep a legally staffed organization financially sound.
The Compliance Demands Are Specific. So Is Our Experience.
Federal funding through LSC brings reporting obligations that go well beyond what most federal grants require. Fund segregation, timekeeping requirements tied to cost allocation, and OIG oversight reviews mean that your finance team (and your CPA firm) need to already know how this works.
Add the IOTA account reconciliation requirements that come with practicing attorneys on staff, and you have a compliance profile unlike almost any other nonprofit sub-sector.
Legal Aid & Equal Justice Organizations We Support
LSC-funded civil legal aid organizations
Equal justice and access-to-justice nonprofits
Pro bono legal service programs
Law school clinical programs with nonprofit status
Statewide legal aid networks and affiliates
Bar association foundations funding legal services
Immigrant and refugee legal services organizations
Housing, family, and consumer law nonprofits
Disability rights legal advocacy organization
Re-entry and criminal justice legal aid programs
Domestic violence legal services programs
Community legal education organizations
A Team of Dedicated Nonprofit Accounting Professionals
Corinne LaRoche, CPA
Partner
Amy Dorn
Senior Manager
Andrew Ferguson, CPA
Senior Manager
Andy Bush
Audit Manager
Becca Gilbert
Business Development Manager
Caitlan Walker, CPA
Director
Chris Noyes, CPA, CGMA
Senior Manager
Erik Wiebke, CPA
Audit Manager
James Halleran, CPA
Partner
Jennifer Shafer Pendarvis
Senior Manager
Josh Van Zandt, CPA
Senior Manager
Julie Kniseley, SHRM-SCP
President, HR Solutions
Karsten Derendorf, CPA
Director
Katherine Munday, CPA
Director
Kevin Warren, CPA
Director
Logan Nix
Audit Manager
Marina Farwick, CPA
Senior Manager
Nick Mercuro, CPA
Audit Manager
Tiffany Edwards, CPA
Director
Valarie Farias
Accounting Implementation Supervisor
Services Built For How You Operate
James Moore is a multi-disciplinary firm with dedicated practice teams across audit, outsourced accounting, tax, and advisory. Our nonprofit professionals have worked with civil legal aid organizations and understand the compliance demands that come with LSC funding, attorney staff, and multi-source federal grants. When your audit has to satisfy both ASC 958 and the LSC Audit Guide, that familiarity matters.
Financial Statement & Single Audits
LSC-funded organizations are required by federal law to have an annual financial statement audit. We conduct those engagements with early fieldwork and risk-based planning — so findings surface before year-end, not at it.
- Financial statement audit (ASC 958)
- LSC Audit Guide compliance
- Uniform Guidance single audit (2 CFR 200)
- Florida Single Audit Act compliance
- Yellow Book / Government Auditing Standards
- Agreed-upon procedures and funder-directed reviews
Outsourced Accounting & Fractional CFO
When your finance team is stretched — or when a key seat opens up — we step in with professionals who already know nonprofit fund accounting, grant allocations, and LSC cost standards.
- Month-end close and grant allocation
- AP, AR, payroll oversight, and bank reconciliations
- Funder-ready financial reporting and dashboards
- Sage Intacct / MIP / QBO system support
- Controller and fractional CFO capacity on retainer
Advisory & Specialty Services
The compliance and strategic decisions that legal services nonprofits face go well beyond the annual audit. Our advisory team brings experience across LSC regulatory requirements, indirect cost strategy, and the governance demands that come with federal funding.
- LSC fund segregation and cost standards (45 CFR 1630)
- Indirect cost rate strategy (NICRA vs. de minimis)
- Form 990 strategy and governance support
- Grant compliance and internal controls design
- LSC OIG audit preparation and response
- M&A, affiliation, and dissolution advisory
IOTA & Trust Account Consultation
Organizations that deliver legal services through licensed attorneys face trust account compliance obligations that most nonprofit CPAs have never encountered.
We help finance teams build the processes and documentation to satisfy both state bar requirements and external audit standards.
- Trust account reconciliation process design
- State bar compliance documentation support
- Audit-ready recordkeeping systems
- Segregation of client funds from operating accounts
- Internal controls and training for finance staff
"The James Moore team has gone above and beyond over the years supporting our unique nonprofit. Their expertise in governmental and 501(c)(3) work is unmatched. We know we can count on tailor-made guidance for even our most complex financial and compliance issues."
DJ Lebo, Chief Executive Officer
Early Learning Coalition of Flagler and Volusia
"Our experience with James Moore has far exceeded a typical auditor relationship. The team takes time to understand our unique challenges in the nonprofit sector and provides tailored guidance. And it's not just business with them - they regularly engage with our mission, even attending our annual fundraiser."
Jennifer Nadelkov, Chief Executive Officer
The House Next Door
"As a workforce board, we are required to re-procure audit firms every five years. We had concerns and fear of the unknown: Who’s on the staff? Will there be continuity in staffing? Will they have workforce knowledge? Will communications be timely? Will the audit be completed on time? James Moore quickly laid those concerns to rest. Their workforce knowledge, professionalism, continuity of staff, ability to respond timely and effectively to questions and or concerns, and level of service and commitment have been solid from day one. I would highly recommend James Moore to any organization seeking an audit firm."
Anna Munro, CPA, Vice President, Fiscal and Administrative Compliance
CareerSource Tampa Bay
"James Moore is the best accounting firm I’ve ever used. I’ve personally and professionally used a total of four firms and James Moore is the only one I’d recommend enthusiastically. They are honest, do what they say they’re going to do, and don’t miss deadlines. James Moore’s staff are easy to work with and are able to explain practically everything to me when I don’t understand something. The firm is always up to date when regulations and rules change, and I actually look forward to working with James Moore for taxes and our review. I wholeheartedly recommend James Moore without hesitation!"
Janet Akerson Administrative Director
Florida Trail Association
"Everything goes smoothly with James Moore. You have an exceptional team of professional staff who are knowledgeable and reliable. We have a long-time relationship, and even as the people have changed, they have always done a good job for us. I would definitely recommend James Moore."
Michele Ward, Executive Director
Suwannee Valley Community Coordinated Child Care, Inc.
"We’ve worked with at least 10 CPAs in the last 37 years, developing and running Ride Solution budgets. James Moore has been the most organized and easiest to work with. Their staff has been a pleasure, and the clarity of their reporting has been both timely and invaluable. James Moore has their act together. I would most definitely recommend them to anyone needing accounting services."
Boyd Thompson, Executive Director
Ride Solution, Inc.
"James Moore provided expert guidance in understanding complicated accounting standards. Their staff is knowledgeable and dedicated to excellence and customer service and have always been accommodating to our governmental and non-profit deadlines. Their communication style and firm culture reduce the added stress of the annual audit, and the firm’s technology is easy to use and our data is safe and secure. Working with James Moore has been a pleasure, and we look forward to working with them again."
Ginger Harris Hushour, ABA, QAS, Comptroller/Director of Accounting
Florida Healthy Kids Corporation
From Our Experts
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