For immediate release: October 7, 2020

For more information, please contact: Adelae Winters, (509) 663-1661

Cordell, Neher & Co. designates Champion Partner

Wenatchee, WA – Kris Loomis, Managing Partner of Cordell, Neher & Co, PLLC, has recently been designated as Champion Partner for CNC Financial Group.

The Champion Partner develops and guides the vision of the Financial Services Firm and leads the team toward growth. Loomis will work with the Firm’s CPA team to develop and manage holistic financial plans to support clients’ financial success.

The role of Champion Partner was most recently held by Jeff Neher, who is retiring this month after more than 40 years.

With a wide range of practical application experiences to draw from, Loomis offers ‘turn-key’ solutions in multiple business arenas. She began her professional career managing an EPA certified drinking water quality laboratory in Boise, Idaho and relocated to Wenatchee in 1994 to become Operations Manager for an internet service provider. The company rapidly expanded and went public in 1996. In 1997 Loomis formed a management consulting practice working primarily with high growth and start-up companies on their planning and finance aspects.

She joined Cordell, Neher & Company, PLLC in the Leavenworth office to assist in the expansion of their consulting practice and transferred to the Wenatchee office in May 2003. She continues to build on her consulting background and work in the litigation services division, and currently serves as Cordell, Neher & Company, PLLC’s Managing Principal.

The CNC Financial Group is housed in the offices of Cordell, Neher & Company, PLLC, one of North Central Washington’s largest and most respected accounting firms. This blending of trusted tax professionals and financial advisers allows the team to develop a comprehensive wealth care plan that’s best for clients. CNC Financial Group, LLC is organized to meet the specific investment needs of families, businesses, and institutions in the community we serve as trusted accounting advisers.

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For immediate release: October 13, 2020

For more information, please contact: Adelae Winters, (509) 663-1661

Cordell, Neher & Company, PLLC team member promoted to Principal

Wenatchee, WA.- Cordell, Neher & Company, PLLC has announced the promotion of Charlie Miracle to Principal. The promotion is effective October 1.

Miracle has been instrumental in the growth of Cordell, Neher & Co., PLLC having most recently served as a CPA and Manager. In his new role, he will oversee the Firm’s Client Accounting Services department, which handles all bookkeeping, payroll, and CFO services. This department operates as a virtual Finance Department for clients. Miracle will continue to provide tax and wealth management assistance to clients.

Miracle began his career with Cordell, Neher & Company, PLLC in 1992. He left the Firm in 1998 to join a local manufacturing company as Controller and later Chief Financial Officer. During his many years as CFO he amassed extensive experience with complex accounting issues including mergers and acquisitions, international financial statement consolidations, debt restructuring, and SEC reporting. He rejoined CNC in 2018. Most recently, Miracle has been an integral part of the Firm’s COVID response and has led several webinars to provide timely information related to legislation and loan programs.

He holds a B.S. in Accounting from Central Washington University and an MBA from Washington State University. He is a member of the American Institute of CPAs and the Washington Society of CPAs.

“I am honored to become a Principal with Cordell, Neher & Co., look forward to helping our clients on their path to success for many years to come,” he explained.

Cordell, Neher & Company, PLLC, is one of the largest Certified Public Accounting firms in North Central Washington with individual and business clients spanning the globe. The Firm has been providing businesses, not-for-profit organizations and individuals with financial and tax planning assistance for more than 50 years. The Firm is comprised of experienced, dedicated professionals with widely diverse backgrounds and areas of technical expertise. Because business and personal accounting today is so broad in scope, specialized expertise is needed to offer a full range of accounting services.

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As a new business owner, you have plenty to keep you up at night. But nothing is more stressful than bookkeeping woes. One of the most common errors in a small business relates to how the owner takes money out of the business. Owners need to be careful about how they pay themselves because it affects their books and their taxes. The owner payments are determined by business type. The next step is understanding the difference between the two most common forms of “owner salary.”

Business Owner Draw/Salary: C Corporation

Draws from a C Corporation are taken as dividends limited to net income and paid according to stock ownership. The earnings are subject to a flat 21% corporate tax rate and they are taxed again at the personal level. Dividends are not deductible inside the business, but they are subject to preferential tax rates on the owner’s personal tax return. To avoid double taxation, owners can take salary/bonus that is deductible at the corporate level and taxed as wages at the personal level. This is called “zeroing out the corporation.” Business owners of C Corporations are cautioned not to treat draws as a traditional salary. Positive cash flow is an essential requirement if you want to ensure the financial stability of your business.

Distributive Share: Partner, Multi-member LLC, S corporation owner

A business with multiple members/owners can also be taxed as a partnership or S corporation. Income, loss, deductions, and credits from these entities are allocated to owners based on their distributive share. These entities do not pay income tax directly and instead pass that activity out to the owners who report their share of the activity on their personal return.

The percentage of share is usually spelled out in a partnership agreement and always totals 100%. When no agreement exists, distributive shares correlate to each partner’s share of ownership. The calculations are based on the following factors:

  • Interests in the economic or taxable income of the partnership
  • Capital contribution
  • The rights of partners to partnerships assets should the company be sold or file for bankruptcy

The process for taking a distributive share requires an accounting of the total net income. That profit is then divided among the partners, according to their share or the partnership agreement.

The following table shows the best practices of how owners should pay themselves and how that pay relates to their tax return.

Business Type/Owner Status How to Pay Yourself Tax Return to File Subject to Self-employment Tax
Partner Distributive share Schedule K-1 for 1040 Yes
Sole Proprietor Draw Schedule C for 1040 Yes
Single-member LLC Draw Schedule C for 1040 Yes
Multiple-member LLC Distributive share Schedule K-1 for 1040 Yes
Corporate owner Dividends Dividend income on 1040 Not on dividends
S corporation owner Distributive share Schedule K-1 for 1040 No
Corporate/S corporate owner Paycheck W-2 income on 1040 FICA (employee)

Other Considerations: Characteristics of entity type

There are other factors to consider regarding entity type including flexibility, liability protection, tax benefits, and many others.

Professionals at Cordell, Neher & Company are happy to discuss owner wage, entity types, and any other accounting and tax concerns that you might have.

By: Jennifer Babcock, CPA

Cordell, Neher & Company, PLLC 

Tax-exempt organizations recently received clarifying guidance and final regulations on statutory amendments and certain grants of reporting relief that were previously issued by the Treasury Department and the Internal Revenue Service (IRS) in 2019. The 2019 update was part of an effort to localize reporting requirements for these organizations in one place.

Notably, the final regulations clarify the exception from filing an annual return (Revenue Procedure 2011-15) for organizations with gross receipts of $50,000 or less, alleviating some burden from small tax-exempt organizations. The Treasury and IRS maintain that the threshold is an appropriate balance between compliance and efficient use of resources. Organizations with annual gross receipts less than the $50,000 threshold will continue to file Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ.

Additionally, the guidance clarified that only Section 501(c)(3) organizations and Section 527 political organizations are required to report contributor names and addresses on annual returns, but all tax-exempt organizations must continue to maintain donor data for substantial contributors for the purposes of potential IRS examination.

According to the final regulations published in the federal register on May 28, 2020, tax-exempt organizations may choose to apply these regulations to returns filed after Sept. 6, 2019. Not all tax-exempt organizations are the same, and your rules and regulations may differ depending on your organization’s facts and circumstances. Reach out to us with questions and for assistance with your specific tax situation.

At Cordell, Neher & Co., PLLC, we remain focused on staying abreast of state and federal changes that impact business. The professionals in our office can help you review your operations and planning to ensure your business is in compliance and benefit from these changes. Give our office a call at (509) 663-1661 today to discuss your options.

By: Jennifer Babcock, CPA

Cordell, Neher & Company, PLLC

 Tax-exempt organizations recently received clarifying guidance and final regulations on statutory amendments and certain grants of reporting relief that were previously issued by the Treasury Department and the Internal Revenue Service (IRS) in 2019. The 2019 update was part of an effort to localize reporting requirements for these organizations in one place.

Notably, the final regulations clarify the exception from filing an annual return (Revenue Procedure 2011-15) for organizations with gross receipts of $50,000 or less, alleviating some burden from small tax-exempt organizations. The Treasury and IRS maintain that the threshold is an appropriate balance between compliance and efficient use of resources. Organizations with annual gross receipts less than the $50,000 threshold will continue to file Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ.

Additionally, the guidance clarified that only Section 501(c)(3) organizations and Section 527 political organizations are required to report contributor names and addresses on annual returns, but all tax-exempt organizations must continue to maintain donor data for substantial contributors for the purposes of potential IRS examination.

According to the final regulations published in the federal register on May 28, 2020, tax-exempt organizations may choose to apply these regulations to returns filed after Sept. 6, 2019. Not all tax-exempt organizations are the same, and your rules and regulations may differ depending on your organization’s facts and circumstances. Reach out to us with questions and for assistance with your specific tax situation.

At Cordell, Neher & Co., PLLC, we remain focused on staying abreast of state and federal changes that impact business. The professionals in our office can help you review your operations and planning to ensure your business is in compliance and benefitting from these changes. Give our office a call at (509) 663-1661 today to discuss your options.

Kris Loomis, CPA, CVA, Managing Principal
Cordell, Neher and Company, PLLC

When asked if we would share how COVID-19 has affected Cordell, Neher & Co., PLLC, I took the opportunity to sit back and think a bit.  In reality, it would be easier to share how COVID-19 has not impacted us.

It hasn’t changed our mission. In fact, COVID-19 has given us the opportunity to increase our energy and focus on helping our clients on their paths to success.  It hasn’t changed our commitment to provide timely, compassionate, and accurate financial advice to our clients.  And, COVID-19 has not changed our reliance on or respect and appreciation for the team of professionals we are lucky enough to work with every day.

Our decisions while operating a small business during a global pandemic have been focused on keeping our employees safe, providing timely, technical information to our clients, and meeting our clients where their needs are today. As it turns out, that was not necessarily a tax return in April.  Our Firm was operating at full capacity in early March much like any other tax season. Things were going smoothly, and the tax deadline was close enough that we could clearly see April 15th on the horizon, yet far enough away that we hadn’t yet kicked into overdrive….and along came COVID-19.  Like most businesses, everything changed at Cordell, Neher & Co., PLLC in an instant.

First, we needed to keep employees safe, so we pivoted to allowing employees to work from home as much as necessary for their given situation.  We provided ample office space for each employee to allow for social distancing. We left doors open so shared touchpoints could be avoided. We moved staff meetings to TEAMS or ZOOM and provided lots of hand sanitizer.  We closed our office to ALL outside visitors including family members of staff.  We provided a table, visible to our reception desk, but more than six feet away for clients to drop off their documents.  In the early days of COVID-19, there was a lot of concern about surface transmission, so all documents received from outside the office were quarantined for 48 hours in a sunlit room prior to being distributed.

Second, we focused on providing timely, technical information to our clients. For many of our clients, COVID-19 has been a significant hurdle to manage.  We immediately realized that the impact reached beyond our own clients. We love our community and wanted to reach as many small and medium-sized businesses as we could.   Our government—Federal, State and Local—was rolling out legislation and programs very quickly.  In most cases, these programs were complicated and required a timely and accurate response.  We dedicated a couple of experts in our office to gathering information on the available programs and pushed out webinars as quickly as we could.   It was a full team effort as we figured out how to host a ZOOM webinar and get that information out to the community. We considered it a success—our very first live ZOOM webinar had over 250 attendees.

Finally, we needed to meet our clients where they were in terms of business needs.  This was late March and early April….deep into our tax season where we eat, breathe and live tax returns until April 15th.  The deadline was delayed, but some clients were expecting refunds, so it was important to stay attentive to getting those returns completed quickly.  Other clients needed support and assistance with the PPP loans or a better understanding as to whether or not they should apply. There were also grants that were made available, and many businesses needed support with setting up their business books to support PPP forgiveness, forecasting cash flows, navigating the State Unemployment programs, and managing the myriad of payroll tax credits and deferrals.  We kept our eye on the deadlines, pushed out information as those delays changed or expanded, kept abreast of the latest information, and answered thousands of questions and emails.  I don’t think our website has ever changed so frequently during any other time period.

The bigger question, it seems to me is what do we do with all we have learned in the last five months.  To some degree, working from home is the great equalizer. We are more transparent and more human. During ZOOM meetings, my dog demands some attention. You may need to take a break to check on your children. Others may be sharing home office space with the rest of the family. The vulnerability from the fear associated with what will happen to our businesses and economy along with the melting away of some of our professional “walls” can lead to a stronger bond with our clients and with our teammates.  That will be a positive outcome if we allow this pandemic to further support the evolution of the workplace. It can help us improve work-life balance and deepen the bonds and trust with clients, employees, and our community. This can be a tremendous opportunity.

For our Firm, COVID-19 has brought to life our Mission:  Helping our clients on their path to success.  It has created an opportunity for us to learn how to maintain and even deepen our collegiality and collaboration using remote tools.  The water cooler conversations have been replaced with TEAMS lunch or ZOOM happy hours and the back patio has become a favorite spot for socially-distanced client meetings.  It has given us a chance to be thoughtful about how far “back to normal” we really wish to go. I am confident we will use what we have learned to be better in the future.

Cordell, Neher & Company, PLLC, is one of the largest Certified Public Accounting firms in North Central Washington with individual and business clients spanning the globe. The Firm has been providing businesses, not-for-profit organizations and individuals with financial and tax planning assistance for more than 50 years. The Firm is comprised of experienced, dedicated professionals with widely diverse backgrounds and areas of technical expertise. Because business and personal accounting today is so broad in scope, specialized expertise is needed to offer a full range of accounting services.

What you need to know about the executive orders signed by President Trump

On August 8, 2020, President Trump signed an executive order extending certain aspects of COVID-19 relief in the absence of a new bill from Congress. The executive order includes several measures to protect individuals as provisions of the CARES Act expire or have expired.

There has been much news and discussion of these executive orders.  We at Cordell, Neher & Co., PLLC want to provide a summary for you.  The following are the four orders and some explanation.  As, always, if we can help please contact us.

Payroll tax delay – The order authorizes the Treasury to consider methods to defer the employee share of Social Security taxes (IRC section 3101(a) and Railroad Retirement Act taxes under section 3201(a)) for employees earning up to $104,000 per year ($4,000 biweekly) for a period beginning Sept. 1, 2020, through Dec. 31, 2020. No interest, penalty, or additional assessment would be charged on the deferred amount. At this point, this is not effective. It means the Treasury can exercise authority and explore ways to achieve forgiveness on the deferred amounts, such as legislation. While nothing will be done until the Treasury issues guidance, employers will need to be mindful of this as the liability of this payment could fall on them depending on the final rule.

Unemployment benefits – The $600 per week unemployment benefit authorized by the CARES Act expired on July 31. The executive order retroactively authorizes $400 per week from Aug. 1; however, states must contribute $100 and the remaining $300 would come from the federal government. The funding for the federal portion would come from the FEMA Disaster Relief Funds and would continue until the earlier of Dec. 6, 2020, or a drop in the Fund balance to below $25 billion. The state portion is to come from federal funds already distributed to the states. Questions of whether the FEMA funds can be used for this purpose are still outstanding.

Evictions – The evictions portion of the executive order asks the secretary of HHS and director of CDC to consider whether halting residential evictions is reasonably necessary to help prevent further spread of COVID-19 and also authorizes the Treasury Secretary and HUD Secretary to consider potential financial assistance for renters. The CARES Act banned evictions through July 25 for properties with federal mortgage programs or HUD funds.

Student loans – The student loan interest deferral enacted by the CARES Act is set to expire Sept. 30, 2020. The executive order would waive student loan interest until Dec. 31, 2020, for loans held by the Department of Education only.

Final guidance is required from the respective agencies before some of these measures can be enacted. If you have questions, please reach out to Cordell, Neher & Company at (509) 663-1661 and talk to any of our highly qualified advisors.

By Nathan Cacka, CPA

Cordell, Neher & Company, PLLC

Companies are being forced to pivot and adapt both internally in how they handle operations and externally in how they interact with customers and maybe even the products they sell as a result of the COVID-19 pandemic. Virtually no industry has gone untouched with either significant challenges or significant opportunities (or both) during this time. Additionally, the pandemic has forced some companies to look inward and potentially face the process issues they’ve been avoiding for years either due time constraints or due to the being complacent with status quo. One of those areas could be your accounting operations.

Tending to and pivoting your accounting operations not only solves a real-time struggle for you and potentially your staff, but it also sets you up for increased opportunity in the future. Here are some steps to optimizing your accounting operations during this time.

Clean up and Project

As the pandemic soldiers on and businesses only operate at limited capacity, business owners should be projecting their financial outlook over the coming months and years. There is no time for waiting it out, and decisions must be made. Anticipating cash flow and redirecting dollars is on everyone’s minds rightfully so, but you cannot begin to make accurate predictions or good decisions if your financial statements are a mess to begin with. So, first and foremost, tend to this area. Understand your fixed and variable assets, your breakeven point, and your options for recovering lost revenue during this time, or at very least stop the losing money.

Once your books are in order and you understand how your cash flows in and out, you can begin to project how the next few months and potentially years will play out depending on the changes and choices you make to accounts receivable practices, inventory, fixed expenses, variable expenses, and staffing. This is a time to take back control if you feel like you’ve lost it amid the pandemic.

Digitize and automate

Cleaning up your accounting and projecting for the future becomes a lot easier when your accounting operations are digitized and automated. If you or your staff are working on desktop accounting platforms, now could be the time when cloud-based platforms make sense for your business. Cloud-based software allows anyone (with proper rights and access) to work at any time from anywhere. This also allows you to make real-time decisions as you have access to your information without needing to be in the office.

Additionally, if you haven’t dived into automation, you don’t know what you could be missing. Cloud-based accounting eliminates paper and transfers the data you need seamlessly to automated platforms so you can process your tasks quickly and efficiently. Automation allows for invoices to be sent and payments made and received electronically, which saves time, energy, and resources. Not to mention, it allows you and your staff to work virtually, providing greater health safety. After making these changes to digitize and automate, you may just realize that the office space necessary prior to the pandemic is now more then you actually need or that you and your staff don’t require office space at all.

Outsource where needed

In times of uncertainty and risk, it may be worth considering outsourcing your accounting functions. This could be to a professional CPA firm that can take the burden of some or all of the accounting processes off your plate while delivering real-time results with value-added advice and insight when needed. Another approach could be to utilize a cloud-based third-party vendor that handles a specific function for your business such as receivables, bill pay, or payroll functions. Cloud-based and automated platforms make this easy for you and your outsourced accountant or vender to share information and data securely, Freeing up more time for you to focus on the important income-producing aspects of running your business in a crisis and beyond.

Build value

Each of the steps above can lead you to the ultimate pivot in your accounting processes – building value. When your books are clean, your projections are as sound as they can be given circumstances, you’re cloud-based and mobile, and you have access to a knowledgeable team to help you make better business decisions, you can begin to build value in your business. Building value will look different for everyone, but it starts by evaluating and optimizing your internal processes. Where can you be more efficient and effective? What services or products can you drop or enhance to meet changing marketplace demands and unload unnecessary production burdens that don’t translate to revenue? Use the data you have from cleaning up your accounting and tune into the internal workings of your business. You may just uncover opportunities for growth you may have been too busy to see before.

This time presents great challenges, but also opens the doors for great opportunity. Pivoting and optimizing your accounting operations takes an investment of time and energy on the front end, but pays off dividends on the back end in a clearer picture of your business’s health and future opportunities.

At Cordell, Neher & Company, we work with hundreds of businesses ranging in size from small sole proprietorships to large corporations. Our focus remains the same- helping each business on their path to success. The professionals in our office can help you review your operations and planning during this difficult time and make suggestions for stability and even growth. Give our office a call at (509) 663-1661 today to discuss your options.

Webinar Media

Webinar: COVID-19 Employer Tax Credits

Date: Tuesday, July 7 at 12:00 Noon Pacific

Who Should Attend: Employers who have been affected by COVID-19 but have still been paying employees

We will be providing education about the emergency sick/FMLA tax credit and Employee Retention Tax Credit. Presented by Charlie Miracle, CPA with Cordell, Neher & Company, PLLC.

 

 

 

 

Questions?

If you have additional questions we HIGHLY encourage you to call our office at (509) 663-1661 to speak with the presenter, or another of our capable professionals to fully understand the scope of your question and answer it fully.

Managing cash flow during a crisis and beyond

By Kyle Meissner, CPA
Cordell, Neher & Company, PLLC

 

Your cash flow is the financial story of your business. It tells the story of your high points and low points, when and where the money comes in and goes out, and is the lifeline of your business in times of crisis. Proper cash flow management can mean the difference between survival and going under for small businesses especially in periods of market and economic downturn, such current challenges posed by the fallout of the COVID-19 Pandemic.

Here are seven steps to managing your cash flow during a crisis.

 

  1. Update and understand your financial statements: The key to managing your cash flow is operating from current financial statements. As a first step, ask your CPA to provide you with an up-to-date look at your business’s financial picture and discuss the statement together. Your CPA can help you identify areas of opportunity and challenge to ensure you’re proactively optimizing your business’s financial situation no matter the economic situation.
  1. Understand your fixed and variable expenses: Hand-in-hand with updated financial statements you need to have an understanding of fixed and variable expenses. Sorting your expenses into these two buckets will help you to see where you have expenses you can cut temporarily or permanently to save cash, or where you can negotiate to improve your cash flow in times of need.
  1. Know your credit options: Next, contact your banking professional to understand your available credit options. In times of crisis, the likelihood of needing to dip into lines of credit increases, and you need to know what’s available to you, the terms, and have a plan for repaying it when the dust settles. This will help you project your cash flow as you begin to model scenarios through a challenging period.
  1. Project your cash flow: Your first cash flow projection should be conducted using your current levels of income, expenses, and lines of credit so you can get a clear look at where you stand without change. Additionally, you will want to look back at least five years to see how your financial picture has fluctuated in the context of times of growth and downturn. Then, as you project forward into the future, break down your cash flow at micro increments, weekly or biweekly, to see where and when your cash reserves and credit lines may begin to run out. This can help you predict when and where you will need to make changes internally.
  1. Increase cash collections: Once you’ve projected your cash flow out, look at ways you can increase cash coming into your business.
    • Accounts receivable: You don’t have to be facing a period of crisis to start to clean up your accounts receivable (AR). Improving your AR collections timeline is essential to improving cash flow. Work with your customers to set up payment plans that make sense and adjust your AR policies where needed. Are you offering more time than necessary to pay-in-full? Are you following up with late payments? Are you offering multiple methods of payment? Now may be the time to start considering credit cards if you aren’t currently accepting them.
    • Pivot your products/services: The COVID-19 pandemic is forcing many small businesses to pivot their offerings. Restaurants are offering delivery and takeaway, and grocery stores are offering personal shoppers as a couple of examples. As you look around, you’ll see small businesses across the country changing up the way they offer products and services to meet the needs of their customers. How can you pivot while staying true to your strengths?
    • Offer gift cards/certificates: If you’re not already offering gift cards/certificates, this may be a good option to start if your services warrant it. Make it as easy as possible for customers to purchase these over the phone or online so you can start to realize some cash now. Remember to adjust your cash flow projection to account for customers using these gift cards in future periods.
  1. Decrease expenses: Decreasing expenses is a natural place to start to try improving cash flow during a crisis, but it must be done carefully to maintain relationships with customers, vendors, and employees. Consider your fixed and variable expenses and what can be reduced or cut. Adjusting your utilities at the office if you’re working from home, implementing hiring freezes if you’re unsure about the future, and redistributing contract work to employees are just a few ways to decrease expenses. Additionally, consider:
    • Negotiating contracts: Work with your suppliers to understand your options for delaying payments, keeping in mind that they have expenses to meet as well. Approach negotiating contracts carefully as you do not want to damage important relationships.
    • Cutting payroll as a last resort: Before you implement lay-offs or furloughs, consider moving employees around the company to meet other needs, or offer work-from-home when possible. If you must make lay-offs or furloughs, ensure they meet department of labor guidelines.
  1. Rerun your cash flow model with different scenarios: Considering your options for increases in income and expenses, model your cash flow using various rates of change in those areas. Use realistic numbers to see how much of an improvement you can expect by making these adjustments over time.

 

Times of crisis can force small businesses to take a long hard look at their financial picture and address cash flow issues that may have been lingering long before the major event. By monitoring up-to-date financial statements and performing cash flow projections, you can become a better steward of your business’s finances in times of crisis and times of opportunity.

At Cordell, Neher & Company, we work with hundreds of businesses ranging in size from small sole proprietorships to large corporations. Our focus remains the same- helping each business on their path to success. The professionals in our office can help you review your operations and planning during this difficult time and make suggestions for stability and even growth. Give our office a call at (509) 663-1661 today to discuss your options.