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Thursday, May 26, 2016

In Honor of Memorial Day...

In honor of the Memorial Day holiday, the office of Gardner & Billing CPAs will be closed on Monday, May 30th and will reopen with summer hours on Tuesday, May 31st. 

Memorial Day, an American holiday observed on the last Monday of May, honors men and women who died while serving in the U.S. military. Originally known as Decoration Day, it originated in the years following the Civil War and became an official federal holiday in 1971. Many Americans observe Memorial Day by visiting cemeteries or memorials, holding family gatherings and participating in parades. Unofficially, at least, it marks the beginning of summer.

Early Observances of Memorial Day
The Civil War claimed more lives than any conflict in U.S. history, requiring the establishment of the country’s first national cemeteries. By the late 1860s Americans in various towns and cities had begun holding springtime tributes to these countless fallen soldiers, decorating their graves with flowers and reciting prayers.

It is unclear where exactly this tradition originated; numerous different communities may have independently initiated the memorial gatherings. Nevertheless, in 1966 the federal government declared Waterloo, New York the official birthplace of Memorial Day. Waterloo—which had first celebrated the day on May 5, 1866—was chosen because it hosted an annual, community-wide event, during which businesses closed and residents decorated the graves of soldiers with flowers and flags.

Decoration Day
On May 5, 1862, General John A. Logan, leader of an organization for Northern Civil War veterans, called for a nationwide day of remembrance later that month. “The 30th of May, 1868, is designated for the purpose of strewing with flowers, or otherwise decorating the graves of comrades who died in defense of their country during the late rebellion, and whose bodies now lie in almost every city,
village and hamlet churchyard in the land,” he proclaimed. The date of Decoration Day, as he called it, was chosen because it wasn’t the anniversary of any particular battle.

On the first Decoration Day, General James Garfield made a speech at Arlington National Cemetery, and 5,000 participants decorated the graves of the 20,000 Union and Confederate soldiers buried there. Many Northern states held similar commemorative events and reprised the tradition in subsequent years; by 1890 each one had made Decoration Day an official state holiday. Many Southern states, on the other hand, continued to honor their dead on separate days until after World War I.

Evolution of Memorial Day
Memorial Day, as Decoration Day gradually came to be known, originally honored only those lost while fighting in the Civil War. But during World War I the United States found itself embroiled in another major conflict, and the holiday evolved to commemorate American military personnel who died in all wars.
For decades, Memorial Day continued to be observed on May 30, the date Logan had selected for the first Decoration Day. But in 1968 Congress passed the Uniform Monday Holiday Act, which established Memorial Day as the last Monday in May in order to create a three-day weekend for federal employees; the change went into effect in 1971. The same law also declared Memorial Day a federal holiday.

Memorial Day Traditions
Cities and towns across the United States host Memorial Day parades each year, often incorporating military personnel and members of veterans’ organizations. Some of the largest parades take place in Chicago, New York and Washington, D.C.  Americans also observe Memorial Day by visiting cemeteries and memorials. On a less somber note, many people throw parties and barbecues on the holiday, perhaps because it unofficially marks the beginning of summer.

Tuesday, May 24, 2016

Job Openings at Gardner & Billing CPAs!

Professional Career Opportunity - 
(Entry Level) Staff Accountant

Gardner & Billing CPAs PLLC of Broadus, MT are seeking a full-time professional to join our permanent accounting team.  Accounting background and familiarity with Microsoft Office (Word, Excel, Outlook) and Windows 7 is a plus, but all training will be provided for a bright, eager individual. 

Wide scope of duties and responsibilities anticipated (dependent on candidate capacity) including, but not limited to, payroll management, tax preparation assistance, bookkeeping, front office management, admin duties and client services.  Position requires a detail-oriented individual with strength in multi-tasking and adaptability.  

Offering a competitive wage with sick leave, vacation, retirement and 
health benefits available.  Flexible summer hours June – August. 

Please send a cover letter and current résumé to:
Gardner & Billing CPAs
PO Box 629 Broadus, MT 59317

Flexible Employment Opportunity – Seasonal Receptionist
Gardner & Billing CPAs PLLC of Broadus, MT are seeking a seasonal receptionist from November through April with flexible hours/scheduling available.

Duties will include answering phones, greeting clients, creating a detailed log of client contact, managing the schedules of the professional staff and some basic admin duties, including but not limited to, scanning, mail and file maintenance.

Familiarity with Microsoft Office (Word, Excel, Outlook) and Windows 7 a plus, but all training provided.  We are offering a competitive wage for an organized and personable individual with multi-tasking ability. 

Please send a letter of application and current résumé to:
Gardner & Billing CPAs
PO Box 629 Broadus, MT 59317

Monday, May 16, 2016

Powder River County Candidate Forum

The Powder River Chamber of Commerce is once again sponsoring the Candidate Forum in preparation for the primary election. The Forum will be held in the Broadus high school auditorium on Wednesday, May 25th starting promptly at 7pm.  

The Forum, mediated by David E. Gardner of Gardner & Billing CPAs, will give each candidate the opportunity to introduce themselves and discuss their ideas and philosophies on local government and the major issues they see facing Powder River County.  The race for the County Commissioner seat will be the feature of the evening; candidates for the County Coroner & Clerk of Court offices have also been invited to share their comments.

The primary election will be held on June 7th.  Come share in the election process by meeting the candidates who hope to contribute their leadership to our community! 

Wednesday, May 11, 2016


Dave Gardner and Melissa Billing have been providing accounting and tax services for nearly 40 years, and continue to implement new strategies to deal with the ever-changing business environment.    

We recently completed a Strategic Planning Session where we evaluated our previous plans and identified adaptations we need to implement for meeting our future goals.  

Jessica Malone has developed into a key element of the services we provide.  Jessica brings an enviable work-ethic, an eagerness to learn and a goal of advancing her responsibilities.  In addition to her current responsibilities, Jessica will begin to work on more of the organizing and preliminary work-paper preparation that goes into producing tax returns.   An enrolled-agent designation, which would provide Jessica with the proper credentials to represent clients with the Internal Revenue Service, is in Jessica’s future goals and will greatly expand the office’s capacity.

 Melissa and Dave will continue to be as involved with their clients, but Jessica’s assistance will allow the CPA’s to provide services to a larger client group.   We always welcome new clients and are excited by our new capacity for growth!

As a result of the move Jess is making, the office will be searching for an entry level staff accountant.  This position will be a professional career opportunity with advancement opportunities as their skills develop.   We know we can teach the right individual what they need to be a success at the office.  We also know that accounting experience is helpful; however, the willingness to learn and to be adaptable are the key elements of long-term success with our team of professionals.

We will also be starting a search for a seasonal receptionist from November through April to assist us with the important jobs of phone calls and client contact at the office.  With the large amount of information that comes into the office it is a priority to track and organize that material.

We are developing a summer-internship opportunity for young adults that are about to enter the work-force and looking for experience in the accounting field.   We are excited to share our plans with the local Business Professionals of America (BPA) in the High School.  The business classes and the BPA do an excellent job of preparing interested students with the basic skills to be successful with the internship. We see it as an opportunity to begin grooming potential employees for long-term employment in our community. 

We have added a “portal” feature to our suite of products and are excited about the features it makes available to our clients.  In short, the portal is a secure method for clients to electronically access their information at the office.  An easy enrollment providing a user name and password allows a user to download their information.    For example, if your bank needs a copy of your tax return, you can easily download and email it instead of requesting a hard copy from the office that then needs delivered to the bank!  Each client only has access to their own information and only those who enroll in the portal will have information available for download.

Our newly updated website: includes a “blog” feature that we use to post new and important information that is readily available to all readers.  The blog does not provide for interaction by the user, but is a great way to get information out to a large audience in a short amount of time.  

We have published our Facebook Business page that will also serve as a means of getting important information to the Facebook community.  In addition, the page will have a direct link to our blog for a more in-depth discussion of timely topics.   So in your Facebook browsing, please check out our Gardner & Billing CPAs Facebook page. 

In the coming weeks, we will be starting our search for the staff accountant and the seasonal receptionist.  Watch the Powder River Examiner, our website, and the postings by the Job Service for Montana, Wyoming, and North Dakota for these positions.