While not-for-profit organizations are permitted to generate surplus revenues, they must be retained by the organization for its self-preservation, expansion, or plans.


Client Resources

Client Portal


"We consider Baum, Smith & Clemens, LLP as our tax accountant, advisor and auditor; they have been a key element in our past successes.  We continue to value their advice and recommendations in meeting future challenges."

Donald R. Shepherd
AR Worldwide

Be a lifesaver for your organization.  We can communicate with you by quarterly email blasts, occasional seminars and our monthly newsletter, to deliver important issues to the NPO community.  Some of the areas of importance that need to be looked at periodically  are: