Senior 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 since 1985. Her practice has and continues to be centered primarily on the tax compliance aspects of nonprofit organizations and churches. She has assisted in the representation of several large case IRS exams as well as other IRS examinations of smaller organizations. Elaine devotes her time to handling various IRS issues for individuals and for exempt organizations of various types. She actively consults on many IRS compliance issues for churches and other nonprofit organizations and prepares information returns of all types for tax exempt organizations.

Elaine is the author of Church Compensation: From Strategic Plan to Compliance (Christianity Today, 2018).

Elaine holds a Bachelor of Business Administration in Accountancy and Information Systems from the University of Texas of the Permian Basin. She is the sole shareholder of the CPA firm of Sommerville & Associates, P.C. Located in Arlington, Texas, the firm employs 10 staff members who provide tax, accounting, and consulting services to over 300 churches and nonprofit organizations.

Elaine’s CPA practice is not only centered on nonprofit organizations in areas of tax compliance, but she also has a passion for training those who work for churches and nonprofit organizations and those who work with churches and nonprofit organizations. She is a regular speaker for the Texas Society of CPAs, The Church Network, the Houston Church Coop, and she is an instructor for the Association of International Certified Professional Accountants (AICPA). As an instructor for the AICPA, she teaches eight-hour classes to other CPAs in areas of tax planning for nonprofit organizations and in the preparation of the Form 990. She is a contributing author to various publications produced by Christianity Today and by Thomson Reuters/PPC, including the PPC Nonprofit Tax and Governance Guide.

Elaine is a member of the AICPA, the Texas Society of CPAs, and The Church Network. She also serves on the board of Alive at Last, a ministry dedicated to rescuing young women out of the bondage of sex trafficking.

Elaine became an Editorial Advisor for Church Law & Tax in 2009, and a Senior Editorial Advisor in 2020.

She is married to Frank Sommerville, and they reside in Grand Prairie, Texas. Frank and Elaine have three daughters, one son, three sons-in-law, and four grandchildren. They are longtime members of Gospel Lighthouse Church in Dallas where they are frequent growth group leaders and Elaine serves in the worship ministry. When not consumed by work, church, and/or family, they make their way to Galveston to enjoy the beach.

Recent Articles by Elaine L. Sommerville

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Separating Fact From Fiction Regarding the 'Parking Lot Tax'
ChurchLawAndTax.com

Separating Fact From Fiction Regarding the 'Parking Lot Tax' Member access only

Understanding the new tax reform’s effects on employer-provided parking.
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 Member access only

Failure to correctly document compensation packages can lead to issues at the state and federal levels.
ChurchLawAndTax.com

Tracking Expenses During Mission Trips

What church leaders should know about documenting expenses in foreign countries
Benevolence Programs that Work
Church Finance Today

Benevolence Programs that Work Member 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 Member 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 Member access only

Here's what churches should know.

ChurchSalary

ChurchSalary

Let ChurchSalary do the work. Get personalized compensation reports for staff and pastors.

Understanding Labor Laws

Understanding Labor Laws Member access only

Regulations that pertain to hiring, firing, paying, disciplining, and supervising ministry employees.
Youth Ministry in a #MeToo Culture

Youth Ministry in a #MeToo Culture Member access only

Develop boundaries and a reporting structure that keeps your youth program safe for everyone.