Rick Cole is a Supervising Project Manager at the Financial Accounting Standards Board (FASB). In that role, he provides oversight to projects involving not-for-profit organizations (NFPs), consults on other projects affecting NFPs (e.g., Restricted Cash), and participates in some of the FASB’s broader outreach activities. He was the Supervising Project Manager on the FASB’s recent Financial Statements of Not-for-Profit Entities project and also provides staff support for the FASB’s Not-for-Profit Advisory Committee. Prior to joining the FASB, Mr. Cole was the Vice President and Controller at the American Museum of Natural History in New York, where he worked for over seven years, and before that was a senior manager with KPMG LLP, where he worked for over fourteen years and specialized in audits of higher education institutions and other NFPs. Mr. Cole earned a BS and an MBA from Montclair State University. He is a CPA in New York and New Jersey, and is a member of the AICPA and the New York State Society of CPAs.