The not-for-profit sector faces challenges in every aspect of operations; from raising funds to support the mission and respective services and programs to maintaining the financial records. The regulatory environment, competition for limited funds, quickly evolving technology, and trends toward improved transparency present ongoing needs for resources. SMART understands the unique aspects of operating a tax exempt organization. We have the expertise and experience needed to effectively provide accounting, audit*, tax and advisory services for reasonable costs.

Some of our not-for-profit experts have served the industry for over 25 years and contributed to enhanced regulatory compliance, operational efficiency, improved internal controls and governance, enhanced business management, and confidence that the financial statements are reliable. SMART’s team has provided services to the following types of not-for-profit organizations:

For over 20 years SMART has helped our clients develop strategies, policies and procedures to help them exceed their goals toward the organization’s missions. Each of our clients has received value from the services we provided; your organization may be the next to benefit from a relationship with SMART.

Our Services Include:
• Financial statements audit, review and compilation*
• Accounting and financial
• Tax compliance
• Advisory
• Compliance audits and analyses*

Industry Contacts:
James Hayden
Partner
SMART and Associates, LLP
jhayden@smartgrp.com
410-512-3198

• Government Accountability Office (GAO)
• Office of Management and Budget (OMB) Circulars A-21, A-87, A-110, A-122, A-133
• Cost Accounting Standards (CAS)
• Federal Acquisition Regulations (FAR)
• Code of Federal Regulations (CFR)
• Federal, state, and local agencies: