Mr. Garner started his career with PBMares in 2007 as an intern and has never left. As leader of the Not-for-Profit Team at PBMares, his objectives include growing the firm’s relationships with not-for-profit entities, bringing useful materials to the not-for-profit community through thought leadership, and bringing efficiency to both the firm’s not-for-profit practice and clients. He maintains relationships and oversees attest engagements with the firm’s not-for-profit, healthcare, and contractor clients.
Professional affiliations for Mr. Garner include the American Institute of Certified Public Accountants and the Virginia Society of Certified Public Accountants (VSCPA) where he serves on the Innovation Committee. He is also a regular presenter at VSCPA events. At the local level, Mr. Garner is an active member of the VSCPA Tidewater Chapter where he volunteers regularly to educate college students about the accounting profession and the transition into the workforce.
Mr. Garner has been named a CPA Practice Advisor Top 40 Under 40 award winner and a Top 40 Under 40 by Inside Business. In addition, he was a recipient of the VSCPA’s Top 5 Under 35 award and a past recipient of Virginia Business magazine’s Super CPA recognition in the Young CPA category.
A recognized authority in the not-for-profit industry, Mr. Garner has been featured as a guest columnist on the Guidestar Blog and in Virginia Business and Disclosures, a publication of the VSCPA. He is also published regularly in Inside Business as a not-for-profit expert. Recent articles include “Corporate Giving Trends and Best Practices” and “Nonprofit Financial Statements: Change is Coming”, as well as those listed lower on this page. In addition, he has served as a presenter on various topics related to the not-for-profit industry.
An active member of the community, Mr. Garner serves on the Finance Committee for Ebenezer United Methodist Church. He is also the Treasurer of the Suffolk Ducks Unlimited Chapter. In addition, he participates in various volunteer activities as a member of the North Suffolk Rotary Club. He was appointed to the Finance and Audit Committee of Smart Beginnings of the Virginia Peninsula as well as to the Board of the Bernardine Franciscan Sisters Foundation. He was appointed to the Board of the Peninsula Chamber of Commerce where he serves as the Treasurer and Chair of the Finance Committee. Also, he was appointed to the Finance and Strategy Committee of the Hampton Roads Workforce Council Board.
PROFESSIONAL ASSOCIATIONS:
EDUCATION:
- Bachelor of Arts in both Accounting and Business/Economics from Randolph-Macon College in Ashland, Virginia
- Master in Business Administration from the College of William & Mary in Williamsburg, Virginia
ARTICLES:
Prevent Check Fraud with Positive Pay

Check fraud is on the rise. An online banking feature called positive pay is an effective tool to prevent or minimize check tampering, and all nonprofits can use it.
Does Your Nonprofit Qualify for Retroactive Employee Retention Tax Credits?

Nonprofit organizations can still qualify for the employee retention tax credit from 2020 and 2021 if they meet certain eligibility rules.
Quarterly Nonprofit Update: March/April 2023

As the first quarter of 2023 wraps up, nonprofits are experiencing lower donations. The economy and consumer spending remain top leading indicators for the segments Museums, Parks, and Zoos, Private Schools, and Membership Associations.
IRS Resources for Nonprofits

Small to medium-size nonprofits have several responsibilities to maintain their tax-exempt status and may be unaware of some of the activities that can jeopardize it. The IRS has recently released many resources to help.
Why Do Nonprofits Need Financial Statement Services? Part 2: Federal Compliance

Federal compliance requirements like single audits require nonprofits to have financial statement services performed.
Why Do Nonprofits Need Financial Statement Services? Part 1: State and Grantor Compliance

Nonprofit compliance requirements vary from state to state. Private foundations, agencies, and other grantors often have their own requirements, too. It’s important for organizations to understand what these are before accepting any funding.
New Form 990-N Sign-In Process

Starting August 1, 2022, Form 990-N filers – small nonprofits – are required to use a more streamlined, modern online filing system. ID.me, the IRS’s ID authentication system, will be required for new users.
Navigating Nonprofit Labor Shortages: Strategies and Opportunities

Labor shortages are hitting nonprofits harder than most industries. Strategies to address this challenge don’t have to include higher wages; there are several other potential options, like culture, recruiting, contract workers, tax credits, and more.
The Impact of November 2021’s Elections on Nonprofits

Election years can create uncertainty for nonprofits, even off-years and midterm elections. This article explores factors that are impacting nonprofits and what they can do to stay ahead of changing legislative priorities.
Case Study | Not-for-Profit Overcomes a Financial Hack and Comes Back Stronger

A small Virginia nonprofit thought they were doing all the right things in terms of cybersecurity, cyber insurance and safety. They found out the hard way that it wasn’t enough to avoid the damage from a hacker that knew how to manipulate their weak points.
Webinar Recording | Challenges and Opportunities for Not for Profits

Learn about the top challenges and opportunities facing not-for-profit organizations in 2022. Topics include tax updates, the impact of new legislation, succession planning challenges, industry best practices and the importance of a robust cybersecurity program.
10 Key Considerations to Take When Evaluating Managed Service Providers

More organizations are using Managed Service Providers (MSPs) to help fulfill ongoing needs, like cybersecurity and outsourced accounting. Before hiring an MSP, it’s helpful to understand the top ten areas that can impact the engagement’s success.
Can Not-for-Profits Use Gift Cards?

Not-for-profit organizations may be tempted to give gift cards to employees, volunteers, or those in need, but they need to be mindful of IRS de minimis fringe benefits rules, among other gift card considerations.
Single Audit Deadline Delayed by Six Months

On March 19, 2021, the Office of Management and Budget issued a memo directing federal agencies to delay, by six months, the deadline for recipient organizations to submit Single Audits. The new deadlines are September 30, 2021 and March 31, 2022.
COVID-19 Relief Money Available for Virginia Non-Public Schools

Non-public schools have an opportunity to apply for federal funding through the Emergency Assistance to Non-Public Schools (EANS) Program. Virginia participates in this program, but administrators should act quickly as the funds are limited.
More Funding for Not-for-Profits in the New COVID-19 Stimulus Bill

The American Rescue Plan Act’s changes to the Paycheck Protection Program make it easier for more not-for-profit organizations to receive funding – but as of now, the deadline to apply for PPP funds remains March 31.
Is Your Nonprofit Board Designed to Properly Oversee an Audit?

NFPs have always been adept at achieving great outcomes with few resources. This strength was put to the test even more in the past year. Whether an organization received extra funding or not, proper governance and fiscal oversight are more important than ever.
Do You Qualify for the Employee Retention Credit?

The Employee Retention Credit (ERC) incentivizes organizations to keep employees on the payroll during COVID-19, and with new rules, it’s possible to claim as much as $14,000 per employee in 2021.
What’s Your Not-for-Profit’s Liquidity Policy?

It’s time to re-evaluate what liquidity actually means and how well-crafted policies can improve an organization’s operations, finances, and be a tool for educating the public, the Board, and management.
Expanded Funding and Tax Benefits for Not-for-Profit Organizations in COVID-19 Relief Bill

Not-for-profit organizations have been a source of hope and resources for the communities they serve, but many are still struggling with the effects of COVID-19. The latest round of stimulus relief allocated $900 billion to ongoing COVID-19 relief measures, many of which stand to benefit not-for-profits.
Post-Pandemic Financial Insights and Strategies for Nonprofits

2020 has been a difficult year for nonprofit organizations. In difficult times, financial innovation and risk mitigation are necessary to survive and thrive when true recovery begins. During this summit, we will present the issues, trends, key takeaways, and even opportunities we have seen while serving nonprofits since the COVID-19 pandemic started.
Changes to Not-for-Profit Reporting Requirements of In-Kind Contributions

When it comes to charitable donations, cash might be king, but in-kind contributions play a vital role, too. Donated services and tangible or intangible goods can be sources of revenue and cost savings.
New FASB Proposal Aims to Increase Financial Reporting Requirements for Not-for-Profits

Many not-for-profit organizations rely on donations. Tapping into the generosity of their stakeholders has always been an operational necessity. And in recent years, the giving environment has become more complex with changing legislation and tax policies.
How Employers Can Comply with the DOL’s New Overtime Rules

After more than four years in the draft proposal stage and federal lawsuits, Congress recently enacted new overtime rules for white-collar workers.
Recording Contributions with Donor-Imposed Restrictions

Donor contributions make up a lot of Virginia’s nonprofits’ annual revenue. Even though the organizations are not relying only on these contributions, nonprofit management has to understand how to account for these contributions in one of two ways.
New Revenue Recognition Standards are Now Effective

Everything has changed with FASB’s new revenue recognition standards and it’s time for all remaining organizations to implement the new revenue recognition standards that originated in May 2014.
Revenue Recognition Guidance for Not-for-Profits

Not-for-profits are finally able to make sense of the confusion over the Financial Accounting Standards Board’s (FASB) new revenue recognition, Topic 606, thanks to a new standard issued June 21.
Top 5 Issues Lenders Have With Nonprofit Financials

I continue to see and hear about issues that our clients and others in the nonprofit industry are having with their lenders with respect to financial statements. It is becoming more evident that many lenders do not understand nonprofit financial statements due to their unique financial reporting requirements. Below are the top 5 issues that nonprofits have with their lenders.
Fiduciary Responsibility: An Expectation of Trust

The IRS, through its revisions to Form 990, requires reporting by not-for-profits on a range of governance issues including board member “fiduciary duty” and their ability to gain the trust of their organization. What is fiduciary responsibility and what does it mean to the board of a not-for-profit?
Changes to Not-for-Profit Revenue Recognition

As the implementation deadline of the new revenue recognition standards (ASU 2014-09) approaches, there are many companies and organizations scrambling to grasp the impact that […]
Considerations When Revising Nonprofit Bylaws

Considerations when revising nonprofit bylaws Bylaws are the rules and principles that govern your not-for-profit organization so being familiar with what they contain, and what […]
The Basics of Temporarily Restricted Contributions

For some nonprofit organizations, contributions are a significant source of revenue. Proper accounting treatment for those contributions is key, which include tracking and monitoring restricted […]
How to Engage Board Members in Fundraising

The old cliché for nonprofit Board members is “give, get, or get out.” This adage may be appropriate for your organization, but each nonprofit and […]
Keep Financial Statements Simple

Just about everyone recognizes the challenges and difficulties running a for-profit business, but running a not-for-profit can be just as challenging, if not more so. […]