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Editorial Advisor

Elaine L. Sommerville

Elaine L. Sommerville

Elaine L. Sommerville

Elaine L. Sommerville is licensed as a certified public accountant by the State of Texas. She has worked in public accounting for the past 30 years, primarily focusing on tax compliance aspects of nonprofit organizations. Elaine currently devotes her time to handling various IRS issues for individuals and for exempt organizations of various types. She is currently the sole shareholder of the firm of Sommerville & Associates, P.C.

Elaine also has a passion for training individuals who work for and with nonprofit organizations. To this end, she is a regular speaker for the Christian Leadership Alliance (CLA), the Texas Society of CPAs, the National Association of Church Business Administrators (NACBA), and she is an instructor for the American Institute for Certified Public Accountants (AICPA). She is a member of the AICPA, the Texas Society of CPAs, and NACBA.

Recent Articles by Elaine L. Sommerville

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The Pastor's Sabbatical and Tax Implications
ChurchLawAndTax.com

The Pastor's Sabbatical and Tax Implications

How duration, expenses, and compensation need to be handled
Compensation: Handle with Care
Church Finance Today

Compensation: Handle with Care Subscriber access only

Failure to correctly document compensation packages can lead to issues at the state and federal levels.
Tracking Expenses During Mission Trips
Managing Your Church

Tracking Expenses During Mission Trips

What church leaders should know about documenting expenses in foreign countries
Q&A: Out-of-Pocket Expenses
Managing Your Church

Q&A: Out-of-Pocket Expenses

Can a volunteer's expenses be counted as charitable contributions?
Designating a Housing Allowance
Managing Your Church

Designating a Housing Allowance

Make sure you do it right.
Benevolence Programs that Work
Church Finance Today

Benevolence Programs that Work Subscriber access only

How churches can meet the ever-increasing needs for financial assistance effectively.
The Two Most Confusing Aspects of Classifying Your Minister for Tax Purposes
ChurchLawAndTax.com

The Two Most Confusing Aspects of Classifying Your Minister for Tax Purposes Subscriber access only

When it comes to payroll, does your church get turned around on this critical matter?
Six Things to Consider When Exempting a Minister from Self-Employment Tax
ChurchLawAndTax.com

Six Things to Consider When Exempting a Minister from Self-Employment Tax Subscriber access only

Here’s what churches should know.
Understanding Pastoral Liability

Understanding Pastoral Liability

Know the situations in which a pastor is personally liable for wrongdoing.
Financing a Church Building Project

Financing a Church Building Project

Answers to common questions on obtaining donations, loans, and grants.