A.J. Santye & Co.

401K Employee Benefit Plan Audits

Conduct employee benefits plan audits, ensuring compliance, assessing cost-effectiveness, evaluating communication strategies, and aligning plan design with legal requirements to improve overall plan performance and employee satisfaction.

409A Valuations

409A valuation is an appraisal performed to determine the fair market value (FMV) of a private company's common stock. It is essential for compliance with Section 409A of the Internal Revenue Code (IRC) in the United States

Accounting

Provides comprehensive bookkeeping, financial reporting, and day-to-day accounting support to help firms and clients maintain accurate, timely, and compliant financial records.

Accounting System Consulting, Design and Implementation

Consultants facilitate goal-setting sessions, conduct SWOT analyses, develop integration strategies, and review strategic plans to refine an organization’s direction for sustainable operations amid evolving market dynamics.

Advanced Tax Mitigation Strategies

Delivers sophisticated planning techniques designed to reduce tax exposure, optimize cash flow, and uncover opportunities for long-term tax efficiency.

Agreed Upon Procedures

Agreed upon procedures involve performing specific financial checks or analyses requested by a client. Unlike an audit, these procedures focus only on the areas the client specifies. The results are reported objectively without providing an opinion. This helps clients gain targeted insights for decision-making or compliance purposes.

Association Management

Association management services provide strategic partnership, support, and expertise to help organizations increase membership, organize events, and enhance operations, ultimately aligning with leadership vision and benefiting members.

Assurance Services including Audits

Assurance services provide independent verification of financial information to enhance credibility and reliability. Audits examine financial statements to ensure accuracy and adherence to accounting standards. These services help stakeholders, such as investors or lenders, trust the financial reporting.

Audit

Offers independent, high-quality audit services that enhance financial transparency, ensure compliance, and build confidence in your organization’s financial reporting.

Audit & Assurance

Audit and assurance services enhance credibility, ensure compliance with regulations, and detect fraud, providing essential insights and recommendations for organizational improvement and risk mitigation.

Audit and Assurance

We perform audits, review and compilations as required by California Civil Code Section 5300 and/or an association's governing documents. Our extensive knowledge of HOA accounting can help management companies or boards with simple to complex questions on GAAP, internal controls, financial statement presentations and more.

Audit Defense & IRS Representation

Expert support during audits, including documentation, negotiations, and appeals.

Bankruptcy & Restructuring

Bankruptcy & Restructuring services guide corporations through reorganization, enabling them to maintain operations and stabilize finances by developing strategic debt repayment plans under judicial oversight.

Board Facilitation & Training

You likely have a group of extremely qualified and passionate individuals who have volunteered to serve on your board. But they may not know what it means to serve as a board member or how to facilitate collaborative conversations with each other around the organization’s mission and financial position. We understand that board members sometimes need facilitation and training on how to properly serve in this important role, so we offer board facilitation and training to help guide key discussions and provide education around role responsibilities.

Business Management

Supports owners and executives with oversight, planning, and administrative structure to streamline operations, strengthen decision-making, and drive sustainable growth.

Business Tax Planning

Business tax planning helps companies structure their operations to minimize tax liabilities and maximize savings. It involves analyzing transactions, timing income and expenses, and considering available deductions and credits. Effective planning can improve cash flow, reduce risks, and support long-term growth.

Business Valuations

An official valuation report financially analyzes your business and can help you sell, obtain financing from a lender, perform estate, gift, or tax planning to protect your wealth or update a buy-sell agreement for your business.

Cash Flow & Forecasting Analysis

Strategic planning tools to optimize liquidity, budgeting, and long-term growth decisions.

Client Accounting Services (Bookkeeping, Fractional CFO)

Our CAS services are designed to provide high-level financial leadership and expertise to businesses without the cost of a full-time executive. Whether you’re a growing company in need of strategic financial guidance or an established business looking to streamline your financial operations, our team offers customized solutions that align with your goals. We help businesses optimize cash flow, enhance financial reporting, and make data-driven decisions, empowering you to focus on growth while we handle the complexities of financial management.

Client Accounting Services and Book-keeping

Maintaining your monthly books of accounts and managing periodic accounting projects

Client/Outsourced Accounting Services

Outsourced accounting and CFO services enable strategic financial insights, regulatory compliance, and operational efficiency, enabling focused business growth while saving time and resources for enhanced profitability and decision-making.

Community Development Consulting

Community development consulting services provides comprehensive guidance, foster stakeholder partnerships and implement strategic plans to empower communities in identifying needs and achieving sustainable goals through collaborative efforts.

Compensation Resources

Compensation resource services provide comprehensive support and expertise to assist companies in developing, implementing, and evaluating their compensation programs.

Compilations & Reviews

Compilation and review services provide organized financial data for external users, aiding investment and credit decisions, and assist internal management in strategic planning and decision-making with clear, concise reports.

Consulting

Provides strategic advisory and project-based expertise to help organizations improve processes, solve complex challenges, and unlock new opportunities for efficiency and expansion.

Creative Problem Solving

We apply innovative solutions to complex challenges, uncovering savings and opportunities others miss.

Deal Advisory

Deal advisory services guide businesses in strategic transactions, ensuring informed decisions, optimized risk management, and value creation in mergers, acquisitions, or divestitures, with expert analysis and execution support.

Dispute Advisory

Dispute advisory services expertly facilitate conflict resolution by providing objective analysis, efficient strategies, and maintaining confidentiality to preserve business relationships.

Employee Benefit Plans

Employee benefit plan services focus on the design, compliance, and reporting of retirement, health, and other benefits. Accountants ensure these plans meet regulatory requirements and operate efficiently. They also assist with audits, financial reporting, and plan administration.

Entity Structuring & Restructuring

Entity structuring and restructuring involves designing or reorganizing a business’s legal and operational framework to optimize tax efficiency, mitigate risk, and support strategic objectives. This process ensures the entity’s structure aligns with current and future business goals.

Estate Planning

Estate planning helps individuals structure the management and transfer of their assets during life and after death. Accountants work alongside attorneys and financial advisors to minimize estate and gift taxes, ensure liquidity for heirs, and align plans with overall financial goals. Proper estate planning provides peace of mind and preserves wealth across generations.

Executive Compensation & Equity Planning

Advises companies on designing and implementing compensation and equity programs that attract top talent, reward performance, and align leadership incentives with long-term business goals.

Fairness Opinions

We have significant experience providing valuations and transaction opinions to Boards of Directors and Special Committees of publicly traded and privately held companies.

Federal Tax

Navigate federal tax legislation and regulations, offering strategic guidance to maximize tax savings and minimize risks through insightful accounting method planning and compliance.

Fiduciary/Trust and Estate Accounting Services

Services provide meticulous, reliable record-keeping and reporting to ensure financial compliance and transparency, aiding fiduciaries in fulfilling their duties with precision and accountability.

Financial Services Regulatory Compliance

Services offer expert guidance on regulatory frameworks, helping institutions implement effective compliance strategies to safeguard integrity, ensure transparency, and minimize operational risks in a dynamic financial environment.

Financial Statements

We’ve got an experienced and qualified team to do your Audit (or Review, or Compilation) that loves detail and dreams about quality control. That same team, however, wants to proactively communicate with you, help you understand the value of a financial statement and fuel a discussion about what you want to accomplish.

Financial Statements & Forecasting Analysis

Delivers clear, accurate financial statements and forward-looking analyses that help leaders understand current performance and confidently plan for future growth.

Financial and Tax Reporting

Cabrillo provides a full suite of valuation services for public and private companies and Boards of Directors, all performed in accordance with AICPA, GAAP, IFRS, IRS, SEC, and USPAP Standards.

Fixed Asset Services

Fixed asset analysis identifies tax-saving opportunities through accelerated depreciation and compliance issue resolutions, applying changes to past assets without needing tax return amendments.

Forensic Accounting and Agreed-Upon-Procedures Engagements

We can assist an HOA in uncovering where questionable payments might have been made or if something does not look quite right with assessment revenue.

Forensic Audits

Forensic audits ensure transparency by detecting and analyzing financial frauds like embezzlement and money laundering, using precise auditing practices to identify and resolve disputes within organizational operations.

Income Taxes

Ranging from compliance to advocacy, we are an HOA's partner in income tax reporting for federal (IRS) and California (FTB) income taxation. We also have extensive experience getting exemption from the FTB's minimum tax.

Individual Tax Planning

Individual tax planning helps clients manage their personal tax obligations strategically. It includes evaluating income, investments, and deductions to reduce tax liability. Planning ahead can prevent surprises at tax time and improve long-term financial health.

Internal Audit Services

Internal audit services enhance regulatory compliance, improve efficiency, identify risks, detect fraud, and ensure robust control systems, safeguarding a business’s integrity and performance.

International Tax

Expert international tax services aiding in cross-border challenges, optimizing tax rates, mitigating risks, and enhancing business value across multiple jurisdictions with experienced, industry-savvy professionals.

Lease Accounting Services

Provide expertise in managing new standards ASC 842 and IFRS 16, simplifying complex calculations and data management, and optimizing the financial reporting process for businesses.

Litigation Support

Advisory and accounting analyses throughout the process of evaluating and calculating damages, preparing for tax issues triggered by a settlement or judgment, and supporting receivers and bankruptcy trustees

Litigation Support and Expert Witness

We have and can assist an HOA and their legal counsel if they need help with an accounting or income tax matter resulting from a lawsuit filed by or against the HOA.

M&A Tax Strategy & Due Diligence

Evaluates tax risks and opportunities during transactions, ensuring buyers and sellers understand exposures, optimize deal structure, and achieve smooth post-close integration.

Mergers & Aquisitions

We work with clients on both buy-side and sell-side transactions, including making sure your business is well-positioned for a transaction to maximize integration value and effectiveness. It’s our pleasure to walk alongside our clients to look ahead, plan for the future, and be as ready as possible for these significant events. We have a team that can support through all phases, including entity pre- and post- transaction structuring, due diligence, financial and accounting preparedness, and tax efficiency planning.

Multi-State & International Tax Advisory

Analyzing and managing tax obligations across multiple jurisdictions to ensure compliance and efficiency. This service helps organizations navigate complex state, federal, and global tax laws while optimizing their overall tax position.

Outsourced Accounting

Outsourced accounting provides businesses with professional accounting support without maintaining a full in-house team. Services can include bookkeeping, payroll, financial reporting, and management accounting. This allows businesses to focus on growth while maintaining accurate, up-to-date financial records.

Outsourced CFO Services and Financial Services

Financial expertise to lead your finance function and perform the duties of a chief financial officer in a part-time, consulting or fractional capacity

Outsourcing Advisory & Solutions

The outsourcing advisory service expertly guides organizations in assessing, selecting, and managing partnerships with service providers, ensuring effective outsourcing solutions and strategic alignment.

Outsourcing for Financial Services

Outsourcing in financial services involves external parties handling processes such as customer service, data entry, and accounting, enabling companies to reduce costs and focus on core business activities.

Payroll

Payroll services manage employee payment, wage calculations, and tax compliance, allowing businesses to streamline operations and maintain adherence to regulations efficiently.

Personal Financial Planning

Personal financial planning helps individuals set and achieve financial goals. It includes budgeting, investment planning, retirement strategies, and risk management. Accountants work with clients to develop a holistic plan that aligns with their lifestyle and long-term objectives.

Property Accounting

Evaluate property tax accounting practices to identify areas for opportunities and risk, assisting with any changes. Accurate property accounting involves managing, tracking, and reporting tangible assets like real estate and equipment, crucial for tax reporting, insurance, budgeting, and financial planning purposes.

Purchase Price Allocations

Support on mergers or acquisitions to allocate the total purchase price paid by the acquiring company to the assets and liabilities of the acquired company.

Real Estate Fund Administration

Fund administration services encompass comprehensive oversight of financial reporting and regulatory compliance, ensuring efficient management of resources, while facilitating transparent investor communication and robust operational support.

Real Estate Tax Strategy

Develops tailored tax strategies to maximize deductions, optimize property holdings, and support investors, developers, and owners throughout the real estate lifecycle.

Real Estate Tax Strategy

Advising on 1031 exchanges, depreciation strategies, REITs, and real estate holding structures.

Relationship-Driven Service

As trusted advisors, we focus on understanding not just balance sheets but individual or familial goals.

Revenue Recognition

Ensure that income is reported accurately and in compliance with accounting standards, providing businesses with clarity on financial performance and aiding stakeholders with confidence in making informed decisions.

Reviews & Compilations

Reviews and compilations are financial statement services that provide varying levels of assurance. Reviews involve limited procedures to ensure statements are plausible, while compilations involve assembling financial data without expressing assurance. Both help clients present credible financial information to stakeholders.

Risk Advisory

Risk Advisory Services enable informed decision-making by analyzing risks, closing operational gaps, enhancing control frameworks, and offering strategic mitigation advice, empowering organizations to optimize their processes effectively.

Sales & Use Tax

Simplify sales and use tax compliance, optimizing resources, ensuring accurate tax collection through detailed transaction analysis, allowing clients to focus on strategic priorities.

Section 199A

Offer precise guidance for businesses qualifying for Section 199A, ensuring compliance with IRS regulations while optimizing deductions to maximize the benefits of Section 199A effectively.

Settlement Administration

Settlement administration services facilitate efficient settlement processes by managing fund distribution, handling document management, ensuring compliance, and communicating with stakeholders throughout legal and financial transactions.

State & Local Tax

Optimize state and local tax strategies, increase cash flow, and discover savings with expert advice, improving business competitiveness and effectively managing tax complexities.

State Credits & Incentives

Help businesses access State tax credits and incentives effectively, ensuring compliance with current regulations of state-specific programs and regulations, providing companies with the necessary information to take advantage of available benefits.

Strategic Business Planning

Strategic business planning helps organizations define goals and create actionable plans to achieve them. Accountants provide financial analysis, forecasting, and performance metrics to guide decisions. This ensures businesses can grow sustainably and respond effectively to market changes.

Strategic Consulting

Strategic advisors leverage valuations for a variety of reasons throughout their clients’ life cycles. Cabrillo's breadth of valuation expertise and depth of sector knowledge enable us to contribute to our clients’ strategy, not merely react to it.

Strategic Tax Planning

Strategic tax planning focuses on proactively structuring financial decisions to minimize tax liabilities and optimize savings. It involves reviewing income, investments, transactions, and business strategies to identify opportunities for tax efficiency. This forward-looking approach helps clients avoid surprises and align tax outcomes with long-term financial goals.

Strategic Thinking

We offer proactive, forward-looking strategies that build wealth and minimize risk.

Succession Planning

Succession planning prepares a business for leadership or ownership transitions to ensure continuity and long-term success. Accountants assist by evaluating financial readiness, valuation, tax implications, and transition structures. A well-designed plan helps protect the company’s value and maintain stability through generational or management changes.

Tax

Offers full-service tax compliance and planning solutions that keep clients aligned with regulations while identifying ways to minimize liability and improve financial outcomes.

Tax Compliance and Preparation

Tax compliance and preparation involve preparing and filing accurate tax returns for individuals or businesses. Accountants ensure adherence to tax laws and deadlines, minimizing risk of penalties. This service also identifies potential credits, deductions, and strategies to reduce tax liability.

Tax Controversy & Dispute Resolution

Expert professionals resolve tax controversies by navigating complex systems, assessing issues, communicating with the IRS, and creating tailored strategies to achieve favorable resolutions with minimized financial impact.

Tax Function Outsourcing

Tax function outsourcing involves delegating tax activities to external experts, enhancing compliance, reporting, planning, and consulting efficiency while reducing company costs and improving overall tax management effectiveness.

Tax Planning

Tax returns can sometimes seem like only compliance requirements. However, we don’t simply run your numbers and check boxes. We use this as an opportunity to spearhead discussion of other key organization topics, facilitate conversations regarding financial issues that are important to you, and grow a relationship that allows us to help you achieve your goals.

Tax Valuation

Tax valuations are powerful strategic tools when navigated effectively. Our valuation experts guide clients in leveraging tax valuations to unlock opportunities and mitigate risks. From asset transfers and business reorganizations to estate/gift planning, we ensure accurate valuations align with your objectives.

Technical Accounting

Technical experts provide the specialized skills in financial reporting and risk management, that are essential for navigating complex business transactions and overcoming advanced accounting challenges.

Transaction Advisory Services

Suite of professional services designed to assist businesses in navigating the complexities of corporate transactions such as mergers, acquisitions, divestitures, and other significant financial undertakings.

Transaction Support

We utilize our transaction and valuation expertise to provide advice and fairness opinions for critical business transactions.

Transaction Tax Services

Transaction tax services encompass specialized solutions that assist businesses in managing indirect taxes, ensuring compliance through technological automation, strategic planning, audit representation, and global trade management.

Transfer Pricing

Transfer pricing services guide multinational corporations in setting compliant transaction prices, aligning with regulations to mitigate tax liabilities and optimize international financial strategies effectively.

Trust & Estate Valuation

Cabrillo Advisors provides independent trust and estate related valuations, appraisals and discount analyses for owners of operating businesses, real estate, and holding companies, as well as a variety of structured interests within private equity and venture capital funds.