Michael E. Batts, CPA
Michael E. Batts, CPA, our founder and managing shareholder, is a nationally renowned authority on nonprofit accounting, auditing, tax, board governance and operational strategies. With more than 25 years of experience serving hundreds of nonprofit organizations, Mike is a frequent speaker at conferences and seminars throughout the United States and has authored many articles and publications on topics related to nonprofit organizations and their leadership.
Education, Professional Awards and Certification
- Summa cum laude graduate of Stetson University
- Alpha Kappa Psi Scholarship Award for attaining highest scholastic average in the Stetson University College of Business Administration
- Florida “High Grade Award” for obtaining highest scores in Florida on first sitting for CPA examination
- Elijah Watt Sells national award for performance “With High Distinction” on first sitting for CPA examination
- Licensed CPA authorized to practice in numerous states
Professional Experience
- Batts Morrison Wales & Lee – Founder, President and Managing Shareholder
- Conference Moderator – BMWL Annual Nonprofit Conference
- Seminar leader for Continuing Professional Education courses of the American Institute of CPAs
- Seminar leader for Continuing Professional Education courses of the Florida Institute of CPAs
- Seminar leader for Christian Ministry Resources (Church and Clergy Tax Law Seminars)
- Faculty member – National Business Institute Conference on Exempt Organizations
- Faculty member – Emory University National Institute in Church Finance and Administration
- Discussion leader – National Association of Church Business Administration National Conference
- Discussion leader – Christian Leadership Association National Conference
- Discussion leader – Florida Independent School Business Officers Annual Conference
- Workshop leader – ECFA national and regional workshops
Professional and Civic Service
- Member – American and Florida Institutes of Certified Public Accountants
- Member – Texas Society of Certified Public Accountants
- Current Board Member and Past Board Chairman – ECFA (national accrediting organization for financial integrity)
- Member – Legal Framework Workgroup – Panel on the Nonprofit Sector (Advisory Panel to U.S. Senate Finance Committee)
- Chairman of the Board – The Master’s Academy of Central Florida
- Former Campaign Treasurer for two members of the Florida House of Representatives
- Editorial Advisory Board Member and member of “Ask the Experts” panel, Christianity Today
Professional Publications
- Editor, The Nonprofit Watchman™ newsletter for nonprofit leaders
- Author, “Florida NFP’s (Not-For-Profits), New State Law Prohibits Loans,” Florida CPA Today
- Author, “Is a Standard Form Lease an Obstacle to Section 501(c)(3) Status?”, Journal of Taxation of Exempt Organizations
- Drafter, Amendments to Chapter 196, Florida Statutes, reforming property tax exemption laws for nonprofit organizations
- Drafter, Amendments to Section 212.08, Florida Statutes, related to definition of “religious institution”
- Drafter, Amendment to Section 627.481, Florida Statutes, related to charitable gift annuities
- Drafter, Amendment to Rule 12A-1.008(5), Florida Administrative Code, related to nonprofit association publications
- Drafter, Amendment to Rule 12D-9 of the Florida Administrative Code related to appeals of nonprofit property tax exemption denials
- Author, numerous articles, SBC In Brief (Southern Baptist Convention Business Administrators’ Newsletter)
- Author, “Creative Compensation for Churches,” The Clergy Journal
- Author, “Creative Compensation Plans,” Christian Management Report
- Author, “More Government Regulation vs. Voluntary Accreditation,” ECFA Focus on Accountability
