J.R. Martin & Associates - CPA

07/09/2026

Some cash flow problems are not revenue problems.

They are timing problems.

Your business may be bringing in solid revenue, but if money comes in after payroll, taxes, vendor bills, or owner pay are due, things can still feel tight.
That is where many business owners get stuck: profitable on paper, but still reacting to cash pressure month after month.

On July 22, we’ll help you see your cash timing problem and design around it.
Join us for Cash Flow Mastery: Level 2, a free webinar from J.R. Martin & Associates.

Save Your Seat for FREE ➡️ https://na2.hubs.ly/H06z3T70
Cash Flow Mastery: Level 2 — Free Webinar | J.R. Martin & Associates
https://na2.hubs.ly/H06z4cD0

07/07/2026

"We didn’t choose a cash flow system… we just kept saying yes to things that worked at the time.”
Most businesses are already running one. It just accumulated.
On July 22, we’ll help you see yours — and design around it."
FREE ➡️https://na2.hubs.ly/H06vjh_0

Cash Flow Mastery: Level 2 — Free Webinar | J.R. Martin & Associates

A free 60-minute webinar for business owners who are profitable but still feel tight. See why those weeks happen and how to design around them

06/30/2026

No one set their cash flow up to feel tight. It just accumulated.

One net-30 you agreed to. One payment that comes “when it comes.” Payroll set by team expectations, not cash timing.

None of it felt like a problem. Together, it became a pattern. On July 22, we’ll help you see yours — and design around it.

Cash Flow Mastery: Level 2 — Free Webinar | J.R. Martin & Associates

A free 60-minute webinar for business owners who are profitable but still feel tight. See why those weeks happen and how to design around them

06/25/2026

Cash Flow Mastery: Level 2 — Free Webinar | J.R. Martin & Associates
Some weeks feel tighter.
Even when the month looks fine.
Revenue’s there. The work’s there. But payroll’s coming, a payment hasn’t landed, and a few expenses hit at once.
That’s not an “enough” problem. It’s a timing problem.
And timing can be designed.
Free webinar — Cash Flow Mastery: Level 2 · Wed July 22 · 12 PM PT / 3 PM ET

A free 60-minute webinar for business owners who are profitable but still feel tight. See why those weeks happen and how to design around them

06/05/2026

Did you pay IRS penalties during the COVID years? A court case called Kwong may give you a window to get some of it back, but it could close July 10, 2026.

In late 2025, the U.S. Court of Federal Claims decided Kwong v. United States. The court found that the COVID-era disaster period, running roughly January 20, 2020 through July 10, 2023, should be treated as postponing certain tax deadlines. That has opened a potential pathway for taxpayers to seek a refund or abatement of certain penalties and related interest, usually by filing Form 843.

For many taxpayers, the deadline to protect a potential claim may be July 10, 2026. That is not much time. Once that window closes, you could lose the ability to protect your rights, even if future court decisions favor taxpayers.

A couple of honest caveats. The government is expected to appeal, so the decision is not final and could change. This is not automatic and not guaranteed, and it depends on your specific facts. But if you paid meaningful penalties between 2020 and 2023, the time to investigate is now.

Talk with a qualified advisor first. Explore your options at jrmartincpa.com. Be blessed and build better businesses.

05/27/2026

Google's updates to its search bar are really interesting: https://www.techbrew.com/stories/google-it-while-you-still-can

And if you own a business, you might be tempted to ask Gemini something like:

“How do I know if my business is profitable?”

It will give you an answer curated from thousands of online results. Maybe even one that sounds convincing.

Look at revenue, expenses, profit margins, and cash flow.

But Gemini can’t see your books or track the financial history of your business.

It can’t find the leaks. Or the opportunities.

It can’t tell if your expenses are coded right, if your reports are current, or if the profit you’re looking at is actually money you can use.

That part takes an experienced advisor looking at your actual business.

That’s what we’re here for.

05/26/2026

𝙒𝙝𝙮 𝙝𝙖𝙨𝙣’𝙩 𝙢𝙮 𝙩𝙖𝙧𝙞𝙛𝙛 𝙧𝙚𝙛𝙪𝙣𝙙 𝙘𝙤𝙢𝙚 𝙩𝙝𝙧𝙤𝙪𝙜𝙝 𝙗𝙮 𝘼𝘾𝙃 𝙮𝙚𝙩?

Don’t assume that because your business pays duties by ACH, your refund will automatically come back the same way.

CBP requires a separate ACH refund enrollment.

That means you need to manually verify your bank details in the ACH Refund Authorization tab inside your ACE Portal.

If that isn’t active and linked to your Form 5106, your refund can sit in a non-interest-bearing suspense account.

That can freeze your capital and stop any additional interest from accruing until the paperwork is fixed.

Before you count on the refund timeline, make sure the ACH refund setup is complete.

05/24/2026

LLC or LOL? The Real Benefits of Forming an LLC

Confused about LLCs? We break down the real benefits — liability protection, tax flexibility, and ownership control — in plain language, so you can build your business with confidence.

05/22/2026

"𝗛𝗼𝘄 𝗱𝗼 𝗜 𝗵𝗮𝗻𝗱𝗹𝗲 𝘀𝗹𝗼𝘄 𝘀𝗲𝗮𝘀𝗼𝗻𝘀 𝗶𝗻 𝗺𝘆 𝗯𝘂𝘀𝗶𝗻𝗲𝘀𝘀?"

If your business runs on a seasonal rhythm, you need a plan for managing the gaps between stronger revenue cycles. Here are four things you can do to help steady your seasonal cash flow:

1. Pull your P&L from the last two or three years and look for patterns. When does revenue dip? How long does it last? Which expenses stay high even when sales slow down?
2. Send invoices quickly, follow up consistently, use automatic reminders, and consider upfront deposits for larger projects.
3. If you have unused space in the off-season, consider whether subleasing, short-term rentals, or event use could bring in extra income.
4. Use slower months to test revenue pivots, market your next busy season, and encourage referrals from happy customers.

A slowdown just means your strategy needs to match your seasonality.

And we can help you build that seasonality-optimized cash flow strategy.