De Boer, Baumann & Company, PLC

06/02/2026

Meet Sara Knight, Front Office Administrator in DBC’s Grand Haven office!

Since joining DBC in 2023, Sara has been a welcoming presence for both clients and team members. In her role, she helps keep daily operations running smoothly while supporting a wide range of administrative and office needs that contribute to the firm's success.

With a background in communications and a genuine interest in learning more about the accounting profession, Sara brings a thoughtful, people-focused approach to her work each day. Her adaptability, positive attitude, and willingness to step in wherever needed have made her an important part of the DBC team.

Outside of the office, Sara enjoys spending time with her husband, Andrew, celebrating milestones with her son, Michael, who recently graduated from Spring Lake High School, thrifting, and relaxing by the pool during the summer months.

Learn more about Sara, her role at DBC, and what she enjoys outside the office in her Employee Spotlight blog:

https://www.dbccpa.com/2026/05/25/employee-spotlight-sara-knight/

05/29/2026

How well does your organization understand the true cost of supporting its mission?

For not-for-profit organizations, functional expense allocation is more than just an accounting exercise. It plays an important role in financial transparency, compliance, and long-term planning.

In our latest blog, we break down why expense allocation matters, common allocation methods, and the reporting issues organizations should avoid.

A thoughtful allocation process helps organizations present a more accurate picture of how resources support programs, administration, and fundraising activities.

It also gives leadership better insight into operational costs, budgeting, and program sustainability.

If your organization is reviewing its allocation practices or preparing for an audit, our team at DBC is here to help.

Read more: https://www.dbccpa.com/2026/05/27/understanding-functional-expense-allocation-and-why-it-matters/

For not-for-profit organizations, financial reporting is about more than simply tracking revenue and expenses. It is also about demonstrating accountability, transparency, and responsible stewardship of resources.One area that often creates questions for organizations is functional expense allocatio...

05/28/2026

Accurate job costing depends on more than tracking labor hours and project timelines. For construction companies, inventory and supply management also play a major role in understanding true project costs and protecting profitability.

Without reliable tracking systems, materials can be misallocated, wasted, or charged to the wrong job, making it harder to monitor performance and maintain accurate financial reporting.

In our latest blog, we discuss how stronger inventory management practices can help construction companies improve job costing accuracy, reduce waste, strengthen purchasing processes, and make more informed financial decisions throughout the life of a project.

At DBC, we work with businesses to support stronger financial decision-making and long-term operational stability.

Read more:

Accurate job costing is one of the most important financial tools a construction company can rely on. When contractors understand the true cost of labor, materials, equipment, and supplies, they can bid more confidently, monitor project performance more effectively, and protect their margins. Invent...

05/27/2026

Tax planning in agriculture is rarely simple.

Income fluctuations, production cycles, equipment costs, and changing market conditions can all affect how and when planning decisions should be made. Yet many operations still approach taxes as a year-end exercise.

In our latest blog, we discuss several common tax planning mistakes we see in agricultural operations, including cash flow mismatches, inconsistent recordkeeping, overlooked credits, and capital planning decisions made without a long-term strategy.

We also cover why ongoing planning throughout the year can help reduce surprises and support more informed financial decisions.

At DBC, we work with agricultural operations to align tax planning with cash flow, reporting, and long-term business goals.

Read more: https://www.dbccpa.com/2026/05/13/common-tax-planning-mistakes-we-see-in-agricultural-operations/

Agricultural operations face a unique set of challenges when it comes to tax planning.Income can vary significantly from year to year. Expenses often fluctuate with weather, market conditions, and timing of production cycles. These factors make proactive planning especially important.At the same tim...

05/26/2026

Opening a second location is often a sign that a hospitality business is growing successfully, but expansion can also introduce new financial and operational challenges that are easy to underestimate.

Before moving forward, business owners should take a close look at more than just revenue. Questions around cash flow, staffing, fixed costs, operational systems, and long-term profitability all play an important role in determining whether the business is truly ready to scale.

A new location can create opportunity, but it can also place pressure on the original operation if growth is not supported by thoughtful financial planning and realistic expectations.

In our latest blog, we walk through several important financial questions hospitality owners should consider before opening another location and how preparation upfront can help support more sustainable growth over time.

If you’re considering expansion, DBC can help you evaluate the financial side of growth and plan for long-term success.

Read more:

Opening a second location is an exciting step.It often signals that the first location is performing well, demand is strong, and there is confidence in the concept. At the same time, expansion introduces a different level of financial complexity.What works in one location does not always translate d...

05/25/2026

Today, we’re taking time to honor and remember the men and women who gave their lives in service to our country.

Their sacrifice reflects a level of courage and selflessness that continues to shape the freedoms we experience every day. We’re grateful for their service and take this moment to remember and reflect.

05/24/2026

We had the privilege of attending the Community Foundation of Holland/Zeeland’s annual luncheon last week! As always, they put on a great event highlighting their accomplishments of the past 75 years. Happy anniversary CFHZ! We are excited to see what you’ll accomplish in the next 75+ years!

05/22/2026

A tax deduction should support a business decision, not drive it.

Farm equipment purchases can improve efficiency, reduce downtime, and support long-term growth. But the tax savings alone rarely justify the investment.

Before making a capital purchase, it is important to look at the full picture, including cash flow, financing, operational impact, and long-term value.

In our latest blog, we discuss how to evaluate equipment purchases beyond Section 179 and bonus depreciation. We cover when these investments make sense, common year-end planning mistakes, and why cash flow still matters even when equipment is financed.

At DBC, we help farm operations evaluate major purchases in the context of overall business strategy, tax planning, and long-term financial performance.

Read the full article: https://www.dbccpa.com/2026/05/13/evaluating-capital-purchases-is-new-farm-equipment-worth-the-tax-deduction/

Purchasing new equipment is often framed as a tax decision.Section 179. Bonus depreciation. Year-end write-offs.It can feel like a smart move to reduce taxable income. But the tax benefit is only part of the equation, and often not the most important part.Before making a capital purchase, it is wort...

05/20/2026

Selling your home before the two-year mark does not always mean losing the tax benefit.

Life changes happen. A new job, health concerns, or unexpected events can lead to a move sooner than planned. In many cases, the IRS allows for a partial gain exclusion if certain conditions are met.

Understanding how these rules apply can make a meaningful difference in how much of your gain is taxable.

In our latest blog, we walk through when a partial exclusion may apply, how it is calculated, and what to consider if you sold your home earlier than expected.

If you are unsure how this impacts your situation, DBC can help you evaluate your eligibility and ensure everything is properly documented.

Read the full article here:

When selling a principal residence, taxpayers turn to Section 121 of the Internal Revenue Code to mitigate potential capital gains taxes. Under this provision, homeowners can exclude up to $250,000 of gain ($500,000 for qualifying joint filers) from the sale. To fully qualify, individuals must have....

05/18/2026

Community Impact Day was last Wednesday!

Eight members of our Holland office spent the day at Gateway Mission, an organization in Holland that works to address homelessness. We cleaned up all around the store and plaza and helped fill pot holes in the parking lot. We also did some cleaning in their shop and in the sorting area.

A group from our Grand Haven office helped get the grounds and cabins ready for the summer at Camp Blodgett, a camp that provides traditional summer camp experiences to children who otherwise could not afford them. We mulched, cleaned cabins, performed bike maintenance, washed vans and kayaks, and sorted books.

Thanks to everyone who volunteered to help improve our community!