Explore Our Services

Expert Accounting & Bookkeeping Services for Small Businesses

For small business owners, expert accounting is critical to ensure compliance, minimize tax liability, and drive growth. The experienced CPAs and advisors at Johnson, Mackowiak & Associates (JMA) provide the financial clarity and strategic guidance you need to navigate challenging business issues and keep your company moving forward.

Our comprehensive small business accounting services include:

• Bank Statement Reconciliation: We identify lost or unauthorized transactions, prevent embezzlement, avoid excess bank charges, and help you manage cash flow more effectively.

• Profit & Loss (P&L) Statements: We track revenue and expenses to assess your financial health, pinpoint unexpected cost increases, and accurately determine tax liability.

• Balance Sheet Preparation: Gain a clear snapshot of your company's financial condition at any moment to evaluate areas of strength and weakness, identify trends, and assess cash flow.

• General Ledger Maintenance: We maintain a clean ledger to resolve discrepancies immediately, ensuring total accuracy and preventing distorted financial records.

Don’t Leave Your Small Business Finances to Chance Contact the accounting experts at Johnson, Mackowiak & Associates in Fredonia today to build your company’s solid financial foundation.

Financial Audits, Reviews & Assurance Services

Before providing loans or capital, creditors and investors require reliable proof of your company's financial health. Johnson, Mackowiak & Associates (JMA) offers scalable financial assurance services tailored to your specific stakeholder requirements:

• Audits (Highest Assurance): A comprehensive examination of financial statements, internal controls, selected transactions, and third-party verifications, culminating in a formal audit report.

• Reviews (Limited Assurance): A targeted analysis focused on financial statement review and management inquiries, ideal when a full audit is not required.

• Compilations (Basic Reporting): Financial statement preparation designed to satisfy the requirements of standard bank lending agreements without auditing or testing.

• SSAE 16 Engagements (SOC Compliance): Essential risk-mitigation audits for service organizations, certifying to clients that your internal systems, data, and financial controls meet industry standards.

Whether you are launching a startup or scaling an established enterprise, JMA delivers the expert oversight and credibility your business needs.

Commercial Bank Financing & Business Loan Proposals

Securing growth capital requires a compelling, bank-ready presentation. The financing advisors at Johnson, Mackowiak & Associates (JMA) craft strategic loan proposals tailored directly to lender expectations—significantly increasing your approval odds.

We structure your financial narrative from a lender’s perspective, clearly demonstrating your company’s creditworthiness, risk mitigation, and return on investment.

Our complete bank loan proposals include:

• Executive Summary: Highlights your core business model, purpose of the loan, and strategic growth plans.

• Pro-Forma Cash Budgets & Financial Statements: Delivers data-driven revenue projections and cash flow models that prove debt-service capability.

• Owner Personal Financial Statements: Outlines net worth and collateral backing to satisfy bank underwriting standards.

• Personal Representation: Establishes strong management credibility and operational history to build lender confidence.

Strategic Business Planning & Advisory Services

Whether launching a new venture or scaling an established organization, a strategic business plan is essential to align leadership, guide decision-making, and drive sustainable growth. Johnson, Mackowiak & Associates (JMA) creates clear, data-driven business plans that serve as your operational blueprint—detailing products, market opportunities, financial risk management, and competitive position.

A customized strategic business plan enables your company to:

• Refine Market Positioning: Effectively target your core audience and optimize product and service promotion.

• Validate Growth Strategies: Confirm the viability and sustainability of new business ventures before investing capital.

• Leverage Market Intelligence: Gain actionable insights into customer behavior, market conditions, and sales projections.

• Bridge Talent & Skill Gaps: Identify structural staffing needs and map out recruitment or training strategies to reach performance targets.

• Strengthen Financial Foresight: Develop robust financial models to mitigate potential risks and capture market opportunities.

New Business Formation & Advisory Services

Launching a new venture requires a strong financial foundation. Avoid common startup pitfalls by partnering with the business advisors at Johnson, Mackowiak & Associates (JMA). We provide the strategic accounting, tax planning, and structural setup necessary to launch your company with confidence.

Our business startup consulting services include:

• Business Plan Development: Crafting a clear, executable roadmap to guide operational decisions and secure investors.

• Capital & Financing Strategy: Quantifying startup capital needs, evaluating borrowing power, and identifying optimal funding sources.

• Entity Selection & Tax Structuring: Choosing the right entity type (LLC, S-Corp, C-Corp, or Partnership) to minimize tax liability and mitigate legal risks.

• Accounting Systems Setup: Selecting and configuring the right accounting software for efficient bookkeeping, budgeting, and financial tracking.

• Federal & State Compliance: Preparing required business permits, filing state registrations, and securing your Federal Employer Identification Number (EIN).

• Cash Flow Management: Establishing cash budgets and implementing streamlined billing and collection procedures to ensure steady liquidity.

Non-Profit Accounting & Auditing Services in Western New York

Navigating shifting regulatory requirements and complex compliance standards requires dedicated financial leadership. For over 30 years, Johnson, Mackowiak & Associates (JMA) has delivered specialized accounting, auditing, and tax services to non-profit organizations, educational institutions, housing authorities, and civic groups throughout Chautauqua and Cattaraugus counties.

We partner with your board of directors to align financial strategies with your core mission—maximizing resources, safeguarding assets, and maintaining full regulatory compliance.

Our non-profit financial services include:

• Tax & Regulatory Compliance: Preparing and filing IRS Form 990, applying for 501(c)(3) tax-exempt status, and completing state-level disclosures to preserve your non-profit standing.

• Bookkeeping & Financial Administration: Managing daily accounting records, check disbursements, bank reconciliations, sales/income tax filings, and fixed asset tracking.

• Internal Controls & Fraud Prevention: Designing and auditing procedural controls to mitigate risk, detect errors, and safeguard organizational assets from fraud.

• Financial Reporting & Analytics: Delivering monthly, quarterly, and annual financial statements, alongside investment portfolio analysis and budget preparation support.

• Board Advisory & Operational Consulting: Assisting with organizational budgeting, staffing projections, and competitive compensation structure design.

Partner with JMA to streamline your non-profit operations and protect your organization’s financial future. Contact our Fredonia team today to discuss your customized accounting plan.

Comprehensive Tax Services & IRS Representation

Navigating complex tax regulations requires expert oversight to minimize liabilities and ensure total compliance. The experienced tax specialists at Johnson, Mackowiak & Associates (JMA) provide strategic tax planning, accurate preparation, and dedicated representation for individuals and businesses across Western New York.

Our specialized tax services include:

• Individual & Business Tax Preparation: Ensure total accuracy, maximize eligible deductions, and streamline filing to avoid costly errors and secure timely refunds.

• Strategic Tax Planning: Implement proactive, legal tax-saving strategies year-round to lower your overall liability and maximize after-tax income.

• IRS Audit Representation: Protect your interests during a federal or state tax audit. We manage all agency communications, documentation, and technical proceedings on your behalf.

• Bankruptcy Tax Consulting: Evaluate your financial standing to determine qualification criteria and guide you through the initial accounting steps of filing.

Partner with JMA to simplify your tax strategy and safeguard your financial wellbeing. Contact our team today to schedule a consultation.

Advanced Tax & Wealth Planning Solutions

Achieving your long-term personal and corporate financial goals requires sophisticated wealth management and tax strategy. Johnson, Mackowiak & Associates, LLP (JMA) utilizes advanced techniques to help business owners and high-net-worth individuals grow, preserve, and protect their assets through tailored financial solutions.

Our specialized wealth and tax planning services include:

• Cost Segregation Studies: Accelerate depreciation schedules to significantly reduce current income tax liabilities and boost cash flow for real estate owners and lessees.

• Employee Stock Ownership Plans (ESOPs): Structure tax-advantaged succession plans and corporate exit strategies that align business goals with employee equity.

• Captive Insurance Strategies: Mitigate unique business risks while generating significant tax and operational cost savings through self-insurance structures.

• Business Asset Valuation: Deliver precise, defensible business valuations essential for succession planning, mergers, litigation, and estate tax compliance.

• Health Insurance Efficiency Audits: Analyze corporate benefit plans to eliminate unnecessary coverage expenses and reduce health insurance costs by up to 50%.

• Family Office Solutions: Provide high-net-worth families with unified, single-source oversight spanning tax planning, estate administration, and investment management.