Not-for-Profit organizations have a  mission...to feed the hungry, build affordable housing, treat the physically and mentally ill, protect the environment or educate the community. They make a  difference in our communities. However, they operate in a complex environment of limited resources, Federal and State oversight and public scrutiny. Our Not-for-Profit Group is a dedicated  service team of professionals with over 55 years experience in dealing with the  special needs of not-for-profit organizations. With over 80 clients, including foundations, health and welfare agencies, state agencies, trade associations and affordable housing organizations, we not only understand tax, auditing and  internal control issues, we assist clients with all aspects of their  organization, including strategic planning, human resource issues and business  segments. Each person on our team is committed to serving our clients throughout  the year, not just at audit time. An audit is a measure of our integrity. We have built  our reputation on providing the most thorough, professional and efficient audit  services possible. We meet with clients to discuss objectives and maintain  contact all year to monitor your progress, so by year end, we understand your organization as well as you do. We look for opportunities to strengthen internal controls, improve cash flows and streamline procedures. In addition, we review  current and future financing needs, offering alternatives when  appropriate. In addition to our accounting, auditing and tax  services, Kostin, Ruffkess & Company, LLC offers specialized services  designed to meet the specific needs of not-for-profit organizations. Preservation of Public Charity Status versus Private Foundation Status Evaluation of the Use of For-Profit  Subsidiaries Preparation of Tax-exempt Applications Consulting Services to Boards of Directors/Management  (understanding financial statements, cost allocation plans, analysis of program  economics) Human Resource Consulting CEO Transition Assistance Management Level Seminars (understanding financial data, budgeting, etc.) Intermediate Sanctions Evaluation Cost Allocation Plan Cost Certification and Low Income Housing Tax  Credits Technology Consulting Not-for-Profit Fund Accounting Software  Installation and Training Mergers & Acquisitions of other Not-for-Profit Organizations Assistance with Grant Applications Negotiations with State Agencies Analysis of Unrelated Business Activities For more information on our  Not-for-Profit Services, please contact Patricia E. McGowan, CPA at or Kimberly A. Nardone, CPA at . Please call our toll free number at 800-286-5726.