Batts Morrison Wales & Lee

Batts Morrison Wales & Lee describes itself as a CPA firm exclusively serving nonprofit organizations. Batts Morrison Wales & Lee, P.A. is based in Orlando, Florida, and serves clients throughout the United States and in other countries. Use this page to see what it offers and what to ask before you hire a nonprofit audit firm.

Services

• Audits and assurance
• Tax
• Advisory

About the firm

Batts Morrison Wales & Lee lists seven partners licensed or authorized to practice in numerous states. Managing partner Michael E. Batts has more than 30 years with nonprofits and is a former board chairman of the Evangelical Council for Financial Accountability (ECFA). Partner Dale Houser’s bio notes extensive Single Audit experience. The firm is an independent member of the BDO Alliance USA and says it is founded on scriptural principles.

Who it works with

It serves churches and ministries, charities, associations including 501(c)(6) groups, private schools, foundations and film and media organizations across the United States and in other countries, from offices in Orlando and the Dallas/Plano area.

Services and how engagements work

Besides audits, reviews and compilations, the firm offers a Financial Foundations Engagement for organizations not yet ready for an audit, tax work from Form 990-N through 990-PF, 990-T and FBAR, clergy tax and IRS representation, plus strategic and lean advisory services. Its contact form asks for revenue, bookkeeping arrangements and related entities, and the firm says it answers technical questions only for clients. Clients also get VERN, a resource library the firm says is not AI-generated.

Free resources from the firm

• OnPoint feature articles
• Web briefings

Firm details checked on its website on October 7, 2026.

Before you hire an auditor

• License in your state. Audits are performed by licensed CPA firms. Confirm the firm can practice in your state, especially if it works with you remotely.
• Peer review. Ask for the firm’s most recent peer review report.
• Single Audit. If your organization expends $1,000,000 or more in federal awards in a fiscal year, it needs a Single Audit under 2 CFR 200.501. Ask whether the firm performs them.
• Scope and fee. Ask what the engagement letter covers (audit, Form 990, management letter) and how the fee is set.

Details come from the Batts Morrison Wales & Lee website, checked October 3, 2026.

Federal single audit record

The Federal Audit Clearinghouse, the federal government’s public database of single audits, lists Batts Morrison Wales & Lee as the auditor on 11 single audits of nonprofit organizations for fiscal years 2021 through 2025. The audited organizations were in Florida and Illinois.

Those organizations reported between $807K and $4.2 million in federal award spending for the year audited (median $1.3 million). The single audit threshold was $750,000 in federal awards spent for fiscal years starting before October 1, 2024, and is $1,000,000 for fiscal years starting on or after that date (how the threshold works).

The largest organizations in the 2025 records include One More Child, Inc. and Willow Creek Community Church Inc. These are public filings, not client endorsements.

Counted from FAC records on October 7, 2026, one report per organization per year. Recent years are incomplete: a single audit is due nine months after the fiscal year ends.

Churches, ministries, Christian schools and other faith-based nonprofits, as well as associations and foundations, that want a firm with deep church-sector experience for audits and tax.

Batts Morrison's managing partner is a former board chairman of the ECFA, and its team includes partners with Single Audit experience.

Good fit if: You are a church, ministry, Christian school or faith-based charity and want a firm grounded in that sector.

Watch for: No prices are published; the firm answers technical questions only for clients.

Nonprofit single audits on record: 11 (Florida and Illinois)

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