http://www.aicpa.org/InterestAreas/NotForProfit/Resources/GovernanceManagement/DownloadableDocuments/not-for-profit-do-i-need-an-audit.pdf?cm_em=simeon@thechurchnetwork.com&cm_mmc=AICPA:CheetahMail-_-NewsUpdate-_-AUG15-_-AICPANewsUpdate_A15AG76_NFP