De Boer, Baumann & Company, PLC

06/21/2026

Father's Day is an opportunity to recognize the fathers and father figures who have shaped our lives through their guidance, support, and steady presence.

Whether through the lessons they teach, the values they pass along, or simply being there when it matters most, their impact reaches far beyond a single day.

Happy Father's Day to all those celebrating today!

06/19/2026

Today we commemorate Juneteenth and the enduring significance of freedom, resilience, and hope.

As we reflect on this important day in our nation's history, we honor the progress made, recognize the work that remains, and celebrate the communities and individuals who continue to make a difference.

We wish everyone a meaningful Juneteenth.

06/18/2026

For construction companies, audit issues often begin with everyday processes that become inconsistent over time.

Job costing gaps, worker classification issues, sales and use tax errors, delayed revenue recognition, and incomplete subcontractor documentation can all create unnecessary risk if they are not addressed early.

In our latest blog, we discuss several red flags that may increase audit exposure for construction businesses and why strong financial controls, accurate project records, and consistent documentation matter throughout the year.

At DBC, we help construction companies strengthen job costing, documentation, and financial controls so they can manage risk with greater confidence.

Read more: https://www.dbccpa.com/2026/06/08/red-flags-that-might-trigger-a-construction-audit/

An audit rarely arrives at a convenient time, and for construction companies, the stakes can feel especially high. Large contracts, fluctuating job costs, and complex billing structures mean that even small inconsistencies can draw unwanted attention. Many contractors are surprised to learn that the...

06/17/2026

For many agricultural businesses, tax planning doesn't begin in December. The strongest year-end results are often driven by decisions made throughout the year.

Regular financial reviews can help business owners better understand profitability, monitor cash flow, identify tax-planning opportunities, and avoid last-minute decisions that may not align with long-term goals.

In our latest blog, we explore how monthly financial reviews can help agricultural businesses make more informed decisions and prepare for year-end with greater confidence.

If you'd like to discuss your farm's financial performance or year-end tax-planning opportunities, contact the DBC team. We're here to help you make informed decisions throughout the year, not just at tax time.

Read the full article:

For many agricultural businesses, tax planning becomes a year-end conversation.By then, most of the year’s decisions have already been made. Revenue has been received, expenses have been paid, equipment may have been purchased, and cash flow has already moved through the business.Year-end planning...

06/16/2026

A strong board does more than fulfill governance responsibilities. It helps shape strategy, strengthen accountability, and support the long-term success of the organization.

For not-for-profit leaders, building an effective partnership with the board is one of the most important investments they can make. When leadership, staff, and board members are aligned around mission and goals, organizations are better positioned to navigate challenges and create lasting impact.

In our latest blog, we explore three areas not-for-profit leaders should prioritize: strengthening internal relationships, building meaningful board partnerships, and communicating organizational impact more effectively.

If your organization is looking to strengthen governance, enhance financial oversight, or support long-term sustainability, contact DBC to discuss strategies that can help position your organization for continued success.

Read the full article here: https://www.dbccpa.com/2026/05/28/stronger-not-for-profit-leadership-starts-with-stronger-board-partnerships/

Not-for-profit leaders carry a tremendous amount of responsibility. They balance mission delivery, staffing challenges, fundraising pressure, board expectations, and community impact, often while working with limited resources. The commitment behind that work is undeniable. What becomes difficult, h...

06/12/2026

Many not-for-profit organizations assume that federal tax-exempt status automatically exempts them from Michigan sales and use tax. In reality, the rules are often more complex.

Understanding when exemptions apply, how fundraising activities may impact tax obligations, and where use tax exposure can arise is an important part of maintaining compliance and protecting organizational resources.

In our latest blog, we explore common areas of confusion and share practical considerations to help not-for-profit organizations navigate Michigan sales and use tax requirements with greater confidence.

Have questions about sales tax exemptions, fundraising activities, or use tax compliance? Contact the DBC team to discuss your organization's unique situation.

Read the full article:

Many not-for-profit organizations assume that tax-exempt status automatically means exemption from sales and use tax. In reality, Michigan's sales and use tax rules are more nuanced, and misunderstanding them can lead to unexpected liabilities, compliance issues, or missed opportunities for exemptio...

06/12/2026

A few of the South Haven staff (and guests) attended the South Haven Chamber of Commerce’s Annual Dinner, which had a luau theme! We had a great time watching the many deserving winners receive business excellence awards, and we even won a couple prizes to boot!

06/11/2026

Bookkeeping is an essential part of running a hospitality business. But as operations grow, financial management often requires more than recording transactions and reconciling accounts.

Multiple revenue streams, expansion plans, cash flow concerns, and rising labor costs can create questions that basic bookkeeping alone may not answer.

In our latest blog, we discuss several signs that a hospitality business may benefit from additional financial support, including financial forecasting, cash flow analysis, budget development, tax planning, and strategic advisory services.

We also explore why regular financial reviews can help business owners better understand performance, identify opportunities, and make more informed decisions throughout the year.

At DBC, we work with hospitality businesses to provide financial insights that support growth, profitability, and long-term planning.

Read more: https://www.dbccpa.com/2026/06/08/when-does-a-hospitality-business-need-more-than-just-basic-bookkeeping/

For many hospitality businesses, bookkeeping is where financial management begins.Recording transactions, reconciling accounts, and generating financial statements are all important functions. However, as a business grows, basic bookkeeping may no longer provide the information needed to make strate...

06/10/2026

Due diligence does not have to feel like a one-sided review.

As philanthropy continues to evolve, some funders are rethinking how they evaluate not-for-profit organizations. The shift is moving beyond checklists and compliance alone, with more focus on partnership, sustainability, and organizational growth.

For not-for-profits, this is an important conversation to watch. A funder’s process can reveal whether they understand the realities of limited staffing, infrastructure needs, governance challenges, and long-term planning.

In our latest blog, we look at what not-for-profits should consider as funders rethink due diligence, including how the process supports partnership, capacity building, and thoughtful risk management.

If you're preparing for grant opportunities or looking to strengthen your organization's long-term sustainability, contact DBC to discuss strategies that can help position your organization for success.

Read the full article here: https://www.dbccpa.com/2026/05/25/what-not-for-profits-should-prioritize-when-funders-rethink-due-diligence/

For many not-for-profit organizations, due diligence can feel like a high-pressure compliance process focused primarily on identifying weaknesses or operational risk. Financial reviews, governance assessments, and policy evaluations are often necessary parts of securing funding, but traditional due....

06/04/2026

Most taxpayers have moved on from the disruptions of the COVID era. What many do not realize is that a recent court decision may create a refund opportunity for certain penalties and interest assessed during that time.

The case centers on how COVID-related IRS deadline extensions should be interpreted. If the decision ultimately stands, some taxpayers may be entitled to refunds or abatements for penalties, interest, and other amounts tied to filing and payment deadlines that fell during the affected period.

The challenge is timing. Refund claims are subject to strict deadlines, and many taxpayers may need to act before July 10, 2026 to preserve their rights.

In our latest article, we explain who may be affected, what types of penalties and interest could qualify, and why a protective refund claim may be worth considering.

If you paid COVID-era IRS penalties or interest, or had a refund claim denied as untimely, contact DBC to discuss whether this opportunity may apply to your situation.

Read the full article here: https://www.dbccpa.com/2026/06/03/potential-refund-opportunity-for-certain-covid-era-penalties-and-interest/

A recent decision from the U.S. Court of Federal Claims may create a protective refund-claim opportunity for some taxpayers. In Kwong v. United States, the Court of Federal Claims held that, under the version of §7508A(d) applicable to the COVID-19 disaster declaration, the mandatory disaster postp...