A representative list of clients include:

Attorneys Educational Institutions Governmental Entities Long-term Care Facilities Natural Resources Peer Reviews Professional Service Organizations Retail Establishments Self-Insurance Funds Utilities	Construction Contractors Financial Institutions Hospitals Manufacturing Not-For-Profits Physicians Restaurants Retirement Plans Telecommunications Wholesale Operations
A representative list of services include:
(Click Service Title For Details)

	Litigation Support		Construction Industry
	Catholic Religious Institutes		Financial Institutions
	Not-For-Profits		Healthcare
	Association and Membership Organizations		Manufacturing
	Religious Organizations

Litigation Support

Our Litigation Support Services Division specializes in providing support services for attorneys, financial institutions, insurance and bonding companies. Support services include: Expert Witness Testimony Business Valuations Calculation of Lost Profits Damages Incurred in Lender Liability Bankruptcy Construction Claims Fraud and Embezzlement Divorce Malpractice Claims

Construction Industry

Our Construction Services Division specializes in providing accounting, auditing, taxation and consulting services for general contractors, specialty contractors and heavy construction companies. These services include: Financial Statement Audits Pre-qualification Assistance Income Tax Planning and Preparation Succession Planning Technology Consulting Job Cost System Selection and Implementation Cash Flow Projections Strategic Market Planning Operation Improvement Valuation Litigation Support Accounting Systems Design Financial Statement Reviews and Compilations Accounting and Payroll Outsourcing

Catholic Religious Institutes

Our Religious Institute Services Division specializes in providing accounting, auditing, taxation and consulting services for Catholic Religious Institutes and Organizations. These services include: Financial Statement Audits Cash and Investment Management Financing and Liability Management Technology Consulting Accounting Systems Design Fraud Investigations Cash Flow Projections Lease vs. Purchase Analysis Financial Statement Reviews and Compilations Members' Retirement Analysis Patrimony Analysis Unrelated Business Income Tax Planning Accounting and Payroll Outsourcing Cost Accounting Methods for Allocation of Expenses -Among Entities -Among Functional Expense Classifications -Among Departments -Between Taxable and Non-Taxable Activities

Financial Institutions

Our Financial Institution Services Division specializes in providing accounting, auditing, taxation and consulting services for community banks. These services include: Financial Statement Audits Income Tax Planning Strategies Internal Audit Development and Review Loan Review Fraud Investigations Trust Department Audits Asset/Liability Management Review Performance Analysis/Income Enhancement Strategies Cash Flow Projection Bank Accounting System Design Technology Consulting Accounting and Payroll Outsourcing

Not-For-Profits

Our Not-For-Profit Services Division specializes in providing accounting, auditing, taxation and consulting services for not-for-profit organizations, including religious organizations, other charities and associations. These services include: Financial Statement Audits Cash and Investment Management Financing and Liability Management Technology Consulting Accounting Systems Design Fraud Investigations Cash Flow Projections Lease vs. Purchase Analysis Financial Statement Reviews and Compilations Unrelated Business Income Tax Planning Accounting and Payroll Outsourcing Cost Accounting Methods for Allocation of Expenses -Among Entities -Among Functional Expense Classifications -Among Departments -Between Taxable and Non-Taxable Activities

Healthcare

"IF THE ONLY TOOL YOU HAVE IS A HAMMER, YOU TEND TO SEE EVERY PROBLEM AS A NAIL." JNM's qualified team of prefessional will help you see beyond the "nails". Our Healthcare Services Division specializes in providing accounting, auditing, taxation and consulting services for hospitals, long-term care facilities, assisted living facilities, home health agencies, ancillary service providers, outpatient facilities and physicians. These services include: Strategic Planning Income Maximization Governance Facility Management Personnel Management and Devlopment Business Office and Medical Records Functions Marketing Strategies and Planning Financial Audit and Controls Managed Care Contract Review and Negotiation Compliance Plan Development and Review Community Development and Awareness Medical Practice Valuations Accounting Systems Design Once we complete our original project, we stay in touch to insure our healthcare clients' successful growth.

Association and Membership Organizations

Our Not-For-Profit Services Division specializes in providing accounting, auditing, taxation and consulting services for Associations and Membership Organizations. These services include: Financial Statement Audits Cash and Investment Management Financing and Liability Management Technology Consulting Accounting Systems Design Fraud Investigations Cash Flow Projections Lease vs. Purchase Analysis Financial Statement Reviews and Compilations Unrelated Business Income Tax Planning Accounting and Payroll Outsourcing Cost Accounting Methods for Allocation of Expenses -Among Entities -Among Functional Expense Classifications -Among Departments -Between Taxable and Non-Taxable Activities

Manufacturing

Our Manufacturing Services Division specializes in providing accounting, auditing, taxation and consulting services for manufacturing entities of all types. These services include: Financial Statement Audits Income Tax Planning and Preparation Property Tax Minimization Sales Tax Guidance Inventory Control Systems Standard Costing and Budgeting Job Cost System Design Cash Flow Projections Financial Statement Reviews and Compilations Accounting System Design Technology Consulting Foreign Sales Corporations

Religious Organizations

Our Religious Organizations Services Division specializes in providing accounting, auditing, taxation and consulting services for religious organizations of all types. These services include: Financial Statement Audits Cash and Investment Management Financing and Liability Management Technology Consulting Accounting Systems Design Fraud Investigations Cash Flow Projections Lease vs. Purchase Analysis Financial Statement Reviews and Compilations Unrelated Business Income Tax Planning Accounting and Payroll Outsourcing Cost Accounting Methods for Allocation of Expenses -Among Entities -Among Functional Expense Classifications -Among Departments -Between Taxable and Non-Taxable Activities