Moss Adams - Melissa Harman

Industry Expertise

Foundations Government Services Higher Education Not-for-Profit

Practice Focus

Financial Statement Audits

Biography

Melissa has practiced public accounting since 1998 and provides professional services to a wide variety of not-for-profit clients, primarily institutions of higher education, associations and foundations. Along with providing accounting and consulting services, Melissa conducts a wide variety of audits, including federal compliance audits.

As a national subject matter expert for the not-for-profit industry, Melissa regularly presents at industry conferences such as the AICPA National NFP Industry Conference, ASAE Annual Meeting, CalSAE Elevate and the Large Community Foundation Conference on subjects related to accounting updates, not-for-profit financial statement trends, endowments and split-interest agreements, issues facing private foundations, and the California Transparency in Supply Chain Act.

In 2015, Melissa was honored as “Working Mother of the Year” by Working Mother magazine and is a founding member of ForumW, the firm’s initiative to attract, develop, advance, and retain talented women at Moss Adams.

External Publications

California’s Supply Chain Law: Impacts and Compliance (CalSAE’s The Executive, May/June 2012)
California Leads the Way in Regulating Supply Chain Sustainability (HUB, April 2012)
The Trusted Attestor (California CPA magazine, March/April 2012)

Selected Speaking Engagements

Using Joint Ventures to Further the Mission
(NACUBO Annual Meeting, July 2017)
The Diversity-Engagement Equation: Helping Women Thrive
(WACUBO Women’s Leadership Forum, February 2017)
NFP Accounting and 990 Issues
(University Guest Professor, September 2016)
Basics of Reading Financial Statements
(American Society of Association Executives Annual Meeting, August 2016)
Split-Interest Agreements and Accounting for Endowments
(AICPA Not-for-Profit Industry Conference, June 2016)
Accounting and Tax Updates
(West Coast Comprehensive Institutions Annual Meeting, March 2016)
California Transparency in Supply Chains Act
(Moss Adams webcast, March 2012)
Not-for-Profit Financial Statement Trends
(AICPA Not-for-Profit Financial Executive Forum, November 2010)

Professional Affiliations

Board Member, Southern California Grantmakers
Board Member, Southern California Biomedical Council
Member, American Institute of Certified Public Accountants
Member, California Society of Certified Public Accountants

Education

BSBA, accounting, Hawaii Pacific University

Insights from Melissa Harman

A Merger Can Help Drive Sustainable Growth in Higher Education

See key considerations for using M&A to overcome declining enrollment and drive sustainable growth and financial stability.

Evaluate Federal Funding Risks Amid Financial Reporting Requirements

Prepare for potential changes to financial statement disclosures brought on by federal funding disruptions.

Higher Education Virtual Town Hall

Navigate your foundation’s financial and operational complexities with insights and strategies from industry professionals.

Gain Clarity on Emerging Financial Responsibility Rules for Higher Education

Gain clarity on the Department of Education’s new financial responsibility regulations and how they impact higher education organizations.

Higher Education Virtual Town Hall

Our virtual town hall features industry updates, tax credit insights, and other timely topics. Learn more.

Final Rules for Colleges and Consumer Protection for Students Released

Explore rules to enhance liability for higher education institutions and improve consumer protections for student borrowers.

Higher Education Virtual Town Hall

Explore higher education industry updates while connecting with peers at our virtual town hall.

Drive Good Governance for a Highly Successful Not-for-Profit

Learn how you can improve your not-for-profit’s board culture and performance to help drive good governance.

How Not-for-Profit Organizations Can Prepare for an Economic Downturn

An economic downturn can mean less consumer spending on not-for-profits. Learn to strategize during times of economic turmoil.

Higher Education Trends, Opportunities, and Challenges in 2022

Slower revenue growth, declining enrollment, and the digital transformation will affect schools for years.

Grow Your Not-For-Profit Financial Literacy

Learn basic not-for-profit accounting concepts and financial statements to help navigate your organization’s financials.

Higher Education Virtual Town Hall: HEERF III Aid and More

Join us for an information exchange regarding the Higher Education Emergency Relief Fund (HEERF) III and other industry-related topics.

Higher Education Virtual Town Hall

Join us for an information exchange for accounting and finance leaders of higher education institutions.

Changes in Annual Returns from Endowments May Impact Higher Education

Noteworthy changes to endowments may affect fiscal year 2018 annual returns for higher-education institutions.

How to Prepare Your Not-for-Profit Organization for a Government Shutdown

Government shutdowns can have significant negative impacts on not-for-profits, including financial uncertainty. Learn steps to help mitigate these effects.

Public-Entity Reporting Requirements Could Create Complexity for Not-for-Profits

The Financial Accounting Standards Board’s reporting requirements could create complexities for not-for-profit organizations that qualify as public entities.