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okay welcome everybody my name is Kristen beermeyer Im the marketing manager at Wagner CPAs and Im so happy to have you all join us today um for this webinar on the basics of non-profit financial statements feel free to submit questions you have during the webinar today using the Q a feature at the bottom of your screen and well be sure to leave some time to answer all of your questions at the end of the webinar this presentation is being recorded and the presentation and slide deck will be emailed to you after todays event as well as available on the Wegner cpas.com website our presenter today is James Conrad a supervisor at Wagner CPAs and with that James I will turn it over to you wonderful thank you Chris and appreciate the introduction and hello everyone out there in the internet land um as Krista mentioned my name is James Conrad I am a supervisor here at Wegner CPAs and Im going to be talking today about non-profit financial statements I imagine that many of you have uh que