Who We Are

Batts Morrison Wales & Lee is a CPA firm exclusively serving nonprofit organizations and their leaders. Our founder, Mike Batts, began serving nonprofit organizations as a new staff accountant right out of college.

“When I began, as a newly minted accountant, to work with the wonderful people who had made it their life’s work to help others, I was captivated. These folks were doing great work, helping people with all aspects of their lives – physically, emotionally, educationally, and spiritually. I was captivated not only by their clear sense of mission to make a real difference in the lives of people, but also by their real need for help…technical help…accounting help, tax help, strategic planning help, board governance help. So I began a quest to cut a new path…a path that I would soon realize is a calling…striving to provide these great organizations with the best service available in the United States in these key areas. I believe they deserve the best, given what they give of themselves every day, and I believe that God expects us to give them our best as well.”

-Mike Batts
BMWL Managing Partner

BMWL serves clients with offices and activities throughout the United States and in many countries of the world. The BMWL team helps nonprofit organizations maintain strong donor trust and confidence, produce highly effective financial reports, strategically budget for improved financial condition, adapt structure for better risk management, maximize tax exemptions, protect exempt status, and provide board member orientation and training.

We also provide extraordinary education and information services to our clients, helping them maintain an understanding of the emerging technical developments that affect their organizations.

We are an independent member of the BDO Alliance USA, a nationwide association of independently owned local and regional accounting, consulting and service firms with similar client service goals.¹

Our Partners and Practice Directors

Michael E. BattsPresident & Managing Partner

Mike Batts is the managing partner of BMWL. Mike has more than 30 years of experience serving nonprofit organizations in a variety of ways. He advises nonprofit organizations on matters related to board governance, financial reporting, tax compliance and strategy, risk management, corporate structure, international activities, and related topics. Mike actively engages in nonprofit legislative matters at the federal and state levels. He served on the Legal Framework Workgroup of the Panel on the Nonprofit Sector, a legislative advisory panel formed at the request of the US Senate Finance Committee Chairman. He has served on and chaired the boards of nonprofit organizations, both nationally and locally. He is a former chairman of the board and current board member of ECFA, a national organization that accredits religious nonprofit organizations in the areas of board governance and financial integrity. He served as chairman of the Commission on Accountability and Policy for Religious Organizations, a national legislative advisory commission convened to address tax policy recommendations for Congress, the Treasury Department, the nonprofit sector, and the giving public. Mike has authored several books covering a variety of topics important to nonprofit organizations, including books addressing board member responsibilities, financial administration, and unrelated business income. Mike’s newest book is entitled Nonprofit Finance: The Field Guide for Financial Operations of Ministries, Schools, and Other Public Charities (Accountability Press, LLC). His best-selling book, Board Member Orientation, is available in Spanish as well. Mike is a summa cum laude graduate of Stetson University, where he studied accounting. Mike received the Florida High Grade Award from having the highest score for the Florida CPA exam on his first sitting for the exam at the beginning of his career. He is licensed or authorized to practice as a Certified Public Accountant in numerous states. Mike leads BMWL’s national headquarters office in Orlando as well as its Dallas office.

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Kimberly D. MorrisonNational Director – Quality Assurance

Kim Morrison is a partner and the national director of quality assurance for BMWL. She is responsible for the firm’s quality control system, peer review, and monitoring. She is also responsible for the firm’s audit and tax systems. Kim oversees the firm’s and individual team members’ state licensing and CPE requirements as well as the firm’s CPE sponsor membership requirements. Kim has more than 30 years of experience in auditing nonprofit organizations, analyzing internal controls, and other related areas of practice. She is a contributing editor of BMWL’s OnPoint Feature Articles and Special Alerts, which provide news related to current developments and perspective on issues impacting nonprofits. Kim has served on the leadership team for a ministry of her church. She is licensed or authorized to practice as a Certified Public Accountant in numerous states. Kim graduated from Stetson University, receiving her bachelor of business administration and master of accountancy degrees. Kim is based in BMWL’s national headquarters office in Orlando.

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Michele M. WalesNational Director – Tax Services

Michele Wales is a partner and the national director of tax services for BMWL. She has oversight responsibility for the firm’s tax practice, with expertise in federal, state, and local tax issues affecting nonprofit organizations and their affiliates. Michele has more than 30 years of experience in public accounting. She has also served as chief financial officer for a large nonprofit social services agency. Michele oversees all tax-related training for the firm and also engages directly in training firm team members. Michele is a contributing editor of BMWL’s OnPoint Feature Articles and Special Alerts, which provide news related to current developments and perspective on issues impacting nonprofits. She has been a speaker on nonprofit taxation issues at both the local and national levels. Michele has previously served on the Board of Directors of a charter school in Seminole County, Florida, and as a board member and Treasurer of the Partnership for Philanthropic Planning of Greater Orlando, Inc. Her community activities include serving as a religious education teacher, Eucharistic minister, and ministry team member for her church. Michele graduated with honors from the University of Florida, receiving her bachelor of accounting and master of accounting degrees. Michele is based in BMWL’s national headquarters office in Orlando.

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Michael M. LeeNational Director – Audit & Assurance Services

Mike Lee is a partner and the national director of audit and assurance services for BMWL. He has supervisory responsibility for the firm’s auditing practice and assists in overseeing the firm’s education and training programs. Mike has more than 25 years of experience in auditing nonprofit organizations, analyzing internal controls, and other related areas of practice, and he regularly engages with top leaders of nonprofit organizations in addressing their professional service needs. Mike is a contributing editor of BMWL’s OnPoint Feature Articles and Special Alerts, which provide news related to current developments and perspective on issues impacting nonprofits. Mike has been a speaker on nonprofit accounting and auditing issues at both the local and national levels, and he also serves on an advisory committee for a nonprofit accounting and financial reporting guide. Mike also previously served as the chairman of the board of directors of a youth camp located in Central Florida and has served as a board member for other nonprofit organizations. He is licensed or authorized to practice as a Certified Public Accountant in numerous states. Mike graduated from the University of Central Florida, receiving his bachelor of accounting and master of accounting degrees. He was honored with a state of Florida “Top 10” award for completing the CPA exam upon his first sitting. Mike is based in BMWL’s national headquarters office in Orlando.

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Dale G. HouserAssistant National Director – Audit & Assurance Services

Dale Houser is a partner and the assistant national director of audit and assurance services for BMWL. He leads the firm’s engagement team members on audit and assurance engagements, including some of the firm’s largest and most complex client engagements. Dale has more than 15 years of experience in auditing nonprofit organizations, analyzing internal controls, and other related areas of practice. He also has extensive experience in conducting Single Audits in accordance with Generally Accepted Government Auditing Standards. He has been a national conference speaker on nonprofit accounting, finance, and related issues. He is licensed or authorized to practice as a Certified Public Accountant in numerous states. Dale graduated from Cedarville University, receiving a bachelor of arts degree with a double major in accounting and finance. He also earned a master of accounting degree from Liberty University. Dale is based in BMWL’s national headquarters office in Orlando.

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Danny A. JohnsonAssistant National Director – Quality Assurance

Danny Johnson is a partner and the assistant national director of quality assurance for BMWL. He leads the firm’s engagement team members on audit and assurance engagements, including some of the firm’s largest and most complex client engagements. He also assists with the firm’s quality control systems and peer review process. Danny has more than 10 years of experience in auditing nonprofit organizations, analyzing internal controls, and other related areas of practice. He is a contributing editor for BMWL’s Special Alerts and other intellectual property, and he has been a national conference speaker on nonprofit accounting, finance, and related issues. He is licensed or authorized to practice as a Certified Public Accountant in numerous states and serves on the board of a church-affiliated preschool in the Dallas area. Danny graduated from Cedarville University, receiving his bachelor of arts degree with a major in accounting, and he was a member of the University’s Honors Program and debate team. Danny is based in BMWL’s Dallas office.

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Kaylyn A. VarnumAssistant National Director – Tax Services

Kaylyn Varnum is a partner and the assistant national director of tax services for BMWL. She has more than 10 years of experience in public accounting and is a contributing editor of BMWL’s OnPoint Feature Articles and Special Alerts, which provide news related to current developments and perspective on issues impacting nonprofits and their leaders. She also trains, mentors, and coaches firm team members in the nonprofit tax arena. Kaylyn is a member of the Church Law & Tax Advisors-at-Large board. She has also been a speaker on nonprofit taxation issues at both the local and national levels. Kaylyn received her bachelor of science degree in accounting from Stetson University, where she graduated with highest honors and received the David M. Beights Award for the most outstanding graduating accounting major. Kaylyn is based in BMWL’s national headquarters office in Orlando.

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Stephen M. Cardwell Partner – Audit & Assurance Services

Steve Cardwell is a partner on the audit and assurance services team for BMWL. He leads the firm’s engagement team members on audit and assurance engagements, including some of the firm’s largest and most complex engagements. Steve has 10 years of experience in auditing nonprofit organizations, analyzing internal controls, and other related areas of practice. Steve is also a mentor and coach for up-and-coming members of the firm’s audit team. He is a contributing author for BMWL’s Special Alerts and other intellectual property, and he has been a national conference speaker on nonprofit accounting, finance, and related issues. He is licensed or authorized to practice as a Certified Public Accountant in numerous states. Steve graduated with honors from Cedarville University, receiving his bachelor of arts degree with a major in accounting. Steve is based in BMWL's Dallas office.

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Our Purpose

To provide our clients with the highest caliber of certified public accounting services available to nonprofit organizations in the United States,
To serve our fellow team members like we serve our clients, and
To do what is right in the sight of God and people.

Going the Second Mile

We believe in “Going the Second Mile” for our clients. Accordingly, we have a commitment to provide a level of service that exceeds our clients’ expectations – a philosophy that permeates all of our work. It is our intent to bring significant added and unexpected value to every client relationship. In doing so, every detail matters. We believe excellence is in the details® (so much so we've trademarked that phrase), and it informs the quality of our work and the professionalism of the interactions your organization can expect from us.

¹The BDO Alliance USA presents an opportunity for firms to expand services to clients without jeopardizing our existing relationships or our autonomy by accessing the resources of BDO USA and other Alliance members. The BDO Alliance USA was developed to provide Member firms with an alternative strategy for gaining competitive advantage in the face of a changing business landscape. The Alliance represents an opportunity for BDO to enhance relationships with reputable firms. The BDO Alliance USA is a subsidiary of BDO USA, P.C., a Virginia professional service corporation.

Who We Are

-Mike BattsBMWL Managing Partner

Our Partners and Practice Directors

Michael E. BattsPresident & Managing Partner

Kimberly D. MorrisonNational Director – Quality Assurance

Michele M. WalesNational Director – Tax Services

Michael M. LeeNational Director – Audit & Assurance Services

Dale G. HouserAssistant National Director – Audit & Assurance Services

Danny A. JohnsonAssistant National Director – Quality Assurance

Kaylyn A. VarnumAssistant National Director – Tax Services

Stephen M. Cardwell Partner – Audit & Assurance Services

Our Purpose

Going the Second Mile

-Mike Batts
BMWL Managing Partner