Yes, I am. I received my Certified Public Accountant license from the State of Florida on November 11, 1982.
The charge of my services will depend on various factors:
- The type of service that the client requires.
- The frequency of the service the client will need.
- The specific needs of the client’s business.
- The types and number of forms that need to be prepared for the client.
You may schedule an appointment for a pro-bono consultation to discuss your needs.
A limited liability company is a hybrid type of legal structure that provides the limited liability features of a corporation and the tax efficiencies and operational flexibility of a partnership or sole-proprietorship.
The “owners” of an LLC are referred to as “members.” In Florida, the members can consist of a single individual (one owner), two or more individuals, corporations or other LLCs.
Unlike shareholders in a corporation, LLCs are not taxed as a separate business entity. Instead, all profits and losses are “passed through” the business to each member of the LLC. LLC members report profits and losses on their personal federal tax returns.
Since the federal government does not recognize LLC as a business entity for taxation purposes, all LLCs must file as a corporation (Form 1120S), partnership (Form 1065), or sole proprietorship (Form 1040) tax return. Certain LLCs are automatically classified and taxed as a corporation (Form 1120) by federal tax law.
Specifically, a domestic LLC with at least two members is classified as a partnership for federal income tax purposes unless it files Form 8832 and affirmatively elects to be treated as a corporation. And an LLC with only one member is treated as an entity disregarded as separate from its owner for income tax purposes (but as a separate entity for purposes of employment tax and certain excise taxes), unless it files Form 8832 and affirmatively elects to be treated as a corporation.
Each association has specific needs. Depending on the size of the association, and the involvement of the board of directors, the services offered will vary. Smaller associations (less than 50 units) typically need more involvement and more services than larger associations. The reason is that the property management is generally done “in-house” by the board of directors. This then requires that all office procedures and documentation be generated and done through my office. However, larger associations must hire a property manager who also takes care of a portion of the office procedures that pertain to his/her area of service. Typically, services are charged on a per unit basis, with the per unit amount varying depending on the amount of services provided to the association.
