About the Author
JOHN H. McCARTHY served as the national leader of PricewaterhouseCoopers' Education and Nonprofit Practice before his retirement in 2005. Since then, he has served as the Senior Vice President for Administration and Finance at Northeastern University, an adjunct lecturer at Harvard University's Kennedy School of Government, and on the boards of several educational and nonprofit institutions. NANCY E. SHELMON retired as a senior partner from PricewaterhouseCoopers in 2010 after more than thirty years working with not-for-profit and higher education clients. A frequent speaker at AICPA and state society conferences, she also served as a member of the AICPA's Not-for-Profit Expert Panel for eleven years and has worked with some of the most widely respected not-for-profit organizations in North America. JOHN A. MATTIE serves as PricewaterhouseCoopers' National Education and Nonprofit Practice Leader. He currently serves on the Financial Accounting Standards Board Not-for-Profit Advisory Committee, and is the firm's representative on the AICPA Not-for-Profit Entities Expert Panel and the AICPA Government Audit Quality Control Center.