Billings, Montana • Over 30 Years

Steady, thoughtful accounting for small businesses & nonprofits

Sum CPA, PC is the practice of Holly Carter. The focus is simple: clear books, consistent processes, and reliable guidance — delivered with care.

Small Business • Nonprofit • Billings, MT

About

For more than three decades, Holly has helped organizations keep books clean, filings timely, and decisions grounded in accurate information. The goal is long‑term peace of mind — not short‑term gimmicks.

Areas of Focus

Support tailored to how smaller organizations really operate.

Small Business

Day‑to‑day bookkeeping, quarterly reviews, payroll coordination, year‑end collaboration with your tax preparer.

Nonprofit

Fund accounting sensibilities, grant tracking, board‑ready reports, and a calm approach to audits.

Systems & Process

Practical workflows in tools like QuickBooks and Excel so information is clear, consistent, and useful.

Working Philosophy

Clarity

Plain‑English explanations and reports that stakeholders can actually use.

Consistency

Reliable routines beat last‑minute scrambles. Good books stay good.

Care

Steady guidance, patient help, and respect for the realities of small teams.

Client Resources

Frequently used links in one place. (Public, official sources whenever possible.)

IRS Payments
Make or view federal tax payments.
Get Transcript (IRS)
Access your tax transcripts online.
Form W‑9
Request for Taxpayer Identification Number.
Nonprofit Annual Filings
Form 990 series overview and due dates.
Montana TAP (DOR)
Online portal for Montana Department of Revenue.
Montana Secretary of State
Business filings, annual reports, and searches.
Montana UI
Employer unemployment insurance portal.
IRS Small Business
Guides and resources for small businesses.

Links are provided for convenience and may change at their respective agencies.

Simple Questions

Are you accepting new clients?

Availability is limited and referral‑based. If you have been referred or are a current client, feel free to email.

Do you provide tax preparation?

The focus is ongoing accounting and collaboration with your chosen tax preparer. When needed, year‑end support is coordinated to keep filings accurate and timely.

Which software do you work with?

Practical tools such as QuickBooks and Excel, plus whichever systems your team relies on for payroll and reporting.

Availability

This is a referral-based practice. New inquiries should be made through established referral channels. Current clients already have the appropriate information to reach out when needed.

No public contact details are provided here.