The straight line

Sales were lower, steady and higher depending on year end – grain volumes rebounded for the most part but grain and agronomy commodity prices were lower. Lower grain margins; inverses and less opportunity to capture carries in the market. Drying revenues up based on 2013 harvest, more agronomy acres covered. Expenses continue to grow –...

WHAT WE HAVE SEEN IN 2014 Credit unions have seen their profitability continue to stabilize in 2014 when compared to 2012. Through the first six months of 2014, credit unions have maintained a return on assets of 0.80%. For the first half of 2014 the interest margins continue to tighten as yields on loans have...

We at Gardiner Thomsen CPAs take great pleasure in announcing the promotion of Ryan Taylor to the role of Partner in our firm. Ryan has been a valuable asset to the firm over the past 13 years and demonstrates outstanding dedication to our clients. Ryan joined the firm in 2001 and resides in our Des...

The Employer Shared Responsibility for Employee Health Insurance Coverage affects large employers starting in 2015 due to the health care reform law commonly referred to as Obama Care. This provision was included as a disincentive for large employers considering dropping their current insurance plans once the insurance exchanges began operating as an alternative source of...

If you haven’t seen it already, make sure to check out our new website at www.gardinercpa.com. We have our very own GT employees modeling on our homepage! You will notice that this website works on all devices (computer, mobile, tablet) and should be very easy for everyone to navigate! For our clients who use NetClient,...

The federal self-employment (SE) tax just keeps going higher and higher. If you’ve reached the breaking point, there may be a way to tame the SE tax beast by converting your existing unincorporated small business into an S corporation. How to Evaluate the Option If you’re a self-employed individual — meaning a sole proprietor, partner or...