joined Abdo in 2018 after completing her accounting degree from the University of Northern Iowa. She is currently the leader of the Firm's internal Abdo University Committee, providing trainings for staff members, and is also active in recruiting for the Firm's top talent. Ms. Hugen finds it inspiring to hear the passion her clients have towards their missions, and sees it as rewarding to work alongside her clients as a partner towards their goals.

is senior counsel for the California Community Foundation (CCF), a 501(c)3 public grantmaking foundation in Los Angeles. She serves as CCF's chief legal officer, in addition to focusing on charitable asset development for the organization. Ms. Worley is the past chair of the Non-Profit Organizations Standing Committee, Business Law Section of the California Lawyer’s Association and the Tax-Exempt Organizations section of the Los Angeles County Bar Association. She was a civil litigator in Los Angeles until she retired to the nonprofit sector in 2001. Ms. Worley holds a Bachelor of Arts degree from CSU Fullerton, and a law degree from Loyola Law School in Los Angeles. She is a frequent speaker on legal and tax issues surrounding complex charitable gifting as well as on the business of community foundations.

is an associate clinical professor and the executive director of the Loyola Social Justice Law Clinic at LMU Loyola Law School, Los Angeles, where she has also taught a nonprofit representation clinic. Prior to joining Loyola Law School, Ms. Bluestein served as vice president and general counsel at Public Counsel in Los Angeles, and directing attorney of Public Counsel’s Community Development Project, counseling nonprofit community-based organizations. She has served as the chair of the State Bar of California’s Standing Committee on the Delivery of Legal Services, has served as advisor to the State Bar Business Law Section’s Nonprofit Organizations Committee. Ms. Bluestein is also a past chair of the Exempt Organizations Committee of the Tax Section of the Los Angeles County Bar Association. She earned her B.A. degree from Harvard University and her J.D. degree from the University of California, Berkeley, School of Law.

is a director and shareholder of the law firm Schmitt Schneck Even & Williams, P.C. He has been representing and advising nonprofit tax-exempt organizations and social enterprises across the United States and in other countries for 30+ years. Mr. Ruybalid is a graduate of University of Minnesota Law School (JD), Western Governors University (MBA), and Dallas Seminary (ThM). He is a legal architect for structuring effective ministry legal models, managing risk, and assisting in developing practical and effective policies and practices for nonprofits and collaborative relationships among and for organizations.

focuses his practice on income tax planning, charitable giving and other federal, state and local taxation issues for individuals, corporations and tax-exempt organizations. Mr. Michelson advises public charities, private foundations, religious and educational organizations, and other nonprofit organizations on issues of formation, management, joint ventures, planned giving and board governance. He also has extensive experience with income tax planning for business transactions and estate planning. Mr. Michelson is AV® Peer Review Rated by Martindale-Hubbell effective December, 2003. Mr. Michelson received his B.A. Degree, with general honors from the University of Chicago, his M.S. in Accountancy from DePaul University and his J.D. degree from UCLA School of Law. He has been admitted to practice with the U.S. Tax Court and the United States District Court, Central District of California. Mr. Michelson is Chair of the Nonprofit Organizations Committee of the Business Law Section of the California Lawyers Association. He also has served as Chair of the Tax-Exempt Organizations Committee of the Taxation Section of the State Bar of California, as Co-Chair of the Nonprofit Organizations Committee of the Business Law Section of the State Bar of California and as Chair of the Taxation Section of the Los Angeles County Bar Association. In May 2001 he participated in the Los Angeles County/California State Bar delegation to the Internal Revenue Service, Treasury and staff of the Congressional tax committees in Washington D.C. to discuss proposed guidance, as set forth in a co-authored paper, "Getting Connected: Business and Politics of Charities on the Internet." Together with other attorneys, he assisted in reviewing and suggesting revisions to portions of the California Attorney General's Guide to Charities. Mr. Michelson is a lecturer at UCLA Extension on tax issues for nonprofit organizations. He is also Adjunct Professor at David Nazarian College of Business and Economics California State University Northridge for a class on income taxation of trusts and estates. He has lectured for business and professional organizations and written articles on various federal and California tax topics. He is a member of the American Bar Association, California Lawyers Association, and Los Angeles County Bar Association.