Who We Are

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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.

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“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 consulting and service firms with similar client service goals.1

Our Partners and Practice Directors

Mike Batts

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 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 commission convened by ECFA upon the request of the then-chairman of the U.S. Senate Finance Committee, to provide policy advice to Congress, the Treasury Department, the Internal Revenue Service, and the nonprofit sector related to federal tax policy affecting religious and other nonprofit organizations. In 2013, Mike was inducted into the National Association of Church Business Administration Hall of Fame for his significant contributions to the church community. 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. His best-selling book, Board Member Orientation, recently became available in Spanish as well. Mike is a summa cum laude graduate of Stetson University, where he studied accounting. He received state and national recognition for scoring the highest in the state on the Florida CPA examination. He is licensed or authorized to practice as a Certified Public Accountant in numerous states and is also a Chartered Global Management Accountant. Mike leads our national headquarters office in Orlando as well as our Dallas office.

Kimberly D. Morrison, CPA

Kim Morrison is a partner and the national director of quality assurance for BMWL. She is also responsible for the firm’s peer review and quality control. Kim has more than 25 years of experience in auditing nonprofit organizations, analyzing internal controls, and other related areas of practice. She is licensed or authorized to practice as a Certified Public Accountant in numerous states and is also a Chartered Global Management Accountant. Kim is a contributing author 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. Kim previously served as an advisory board member of the Institute for Accounting Excellence of Florida Southern College and on the leadership team for a ministry of her church. Kim graduated from Stetson University, receiving her bachelor of business administration degree and master of accountancy degree. Kim is based in our national headquarters office in Orlando.

Michele M. Wales, CPA

Michele Wales is a partner and the national director of tax services for BMWL. She has supervisory responsibility for the firm’s tax practice, with expertise in federal, state and local tax issues affecting nonprofit organizations and their affiliates. She is also responsible for training members of the firm who specialize in this area of taxation. Michele has more than 20 years of experience in public accounting, and has also served as chief financial officer for a large nonprofit social services agency and controller for an airplane manufacturing company. Michele is licensed or authorized to practice as a Certified Public Accountant in numerous states and is also a Chartered Global Management Accountant. She has been a conference speaker on nonprofit taxation issues at both the local and national levels. Michele is a contributing author 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. Michele has previously served on the Board of Directors of a charter school in Seminole County, Florida, and currently serves as a board member and Treasurer of PPP of Orlando, Inc. (the local chapter of the Partnership for Philanthropic Planning). 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 degree and her master of accounting degree. Michele is based in our national headquarters office in Orlando.

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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 18 years of experience in auditing nonprofit organizations, analyzing internal controls, and other related areas of practice. He is licensed or authorized to practice as a Certified Public Accountant in numerous states and is also a Chartered Global Management Accountant. Mike has been a conference speaker on nonprofit accounting and auditing issues at both the local and national levels. Mike is a contributing author 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, and he also serves on an advisory committee for a nonprofit accounting and financial reporting guide. Mike previously served as the chairman of the Board of Directors of a youth camp located in central Florida and has also served as a board member for other nonprofit organizations. Mike graduated from the University of Central Florida, receiving his bachelor of accounting degree and master of accounting degree. He was honored with a state of Florida “Top 10” award for completing the CPA exam upon his first sitting. Mike is based in our national headquarters office in Orlando.

Dale G. Houser, CPA

Dale Houser is a partner and the assistant national director of audit and assurance services for BMWL. Dale has more than 10 years of experience providing audit and assurance services to churches, ministries, charities, schools, foundations, and other nonprofit organizations. His responsibilities include leading audit and assurance engagement teams, addressing complex auditing and accounting matters, evaluating internal controls, and assisting clients in reducing overall risk in financial operations. He also has extensive experience in conducting Single Audits in accordance with Generally Accepted Government Auditing Standards. Dale serves organizations with both domestic and international activities. Dale is licensed or authorized to practice as a Certified Public Accountant in numerous states and is also a Chartered Global Management Accountant. Dale has been a featured speaker at our National Nonprofit Conference. As an active member of his church, he regularly assists with the children’s ministry. He is also a contributing author 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. 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 our national headquarters office in Orlando.

Danny A. Johnson, CPA

Danny Johnson is a partner and the assistant national director of quality assurance for BMWL. Danny has more than 10 years of experience in providing audit and assurance services to churches, ministries, charities, schools, foundations, and other nonprofit organizations and their employee benefit plans. His responsibilities include leading audit and assurance engagement teams, addressing complex auditing and accounting matters, evaluating internal controls, and assisting clients in reducing overall risk in financial operations. Danny serves organizations with both domestic and international activities. He is licensed or authorized to practice as a Certified Public Accountant in numerous states and is also a Chartered Global Management Accountant. Danny has been a conference speaker on nonprofit accounting and auditing issues at both the local and national levels. He is also a contributing author 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. Danny has previously served on the board of a nonprofit organization. He graduated from Cedarville University, receiving his bachelor of arts degree with a major in accounting. While in college, Danny was a member of the Honors Program and Cedarville University’s Debate Team. Danny is based in our Dallas office.

Kaylyn A. Varnum, CPA

Kaylyn Varnum is a partner and the assistant national director of tax services for BMWL. Kaylyn's primary responsibilities include performing research and analysis related to technical tax issues at the federal, state, and local tax levels; providing tax advisory services related to exempt organization corporate structure planning; obtaining and maintaining federal, state, and local tax exemptions; and evaluating exempt organizations’ tax compliance. She is licensed or authorized to practice as a Certified Public Accountant in numerous states. Kaylyn is a contributing author 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 is also a member of the Christianity Today Church Law & Tax 2022 Advisors-at-Large board. She has been a conference speaker on nonprofit taxation issues at both the local and national levels. She received her bachelor of science in accounting from Stetson University, where she graduated with highest honors. Kaylyn is based in our national headquarters office in Orlando.

“Excellence is in the details.” ®-The BMWL Team

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.

1The BDO Alliance USA is a subsidiary of BDO USA, LLP, a Delaware limited liability partnership. For more than 100 years, BDO has provided quality service through the active involvement of experienced and committed professionals. The firm serves clients through more than 60 offices and over 700 independent Alliance firm locations nationwide. As an independent Member Firm of BDO International Limited, BDO serves multi-national clients through a global network of more than 88,000 people working out of more than 1,800 offices across 167 countries.

BDO USA, LLP, a Delaware limited liability partnership, is the U.S. member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. BDO is the brand name for the BDO network and for each of the BDO Member Firms.

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