Hayes & Associates in Coronado has delivered CPA tax preparation, trust accounting, and fee-only investment management from 1001 B Avenue since the firm's founding in 1974 — more than five decades serving Coronado Island. The AICPA-member, BDO Alliance USA-affiliated practice integrates tax planning with fiduciary wealth management under one engagement, an approach that parallels the independent financial-planning model at Plan to Prosper on the island. Fee-only investment management means advisory compensation comes solely from client fees rather than product commissions, aligning the firm's portfolio-construction objectives with long-term wealth preservation for Coronado residents and military families in the 92118 ZIP. The B Avenue office handles personal and business returns, estate and trust tax filings, bookkeeping, and succession-planning advisory, drawing on credentials that include an MSBA in Tax and Financial Planning from San Diego State University. Irrevocable-trust and generation-skipping transfer-tax returns require coordination with estate-planning counsel — legal architecture that the firm structures alongside Seltun Law Group, APC on B Avenue. Advanced engagements include charitable remainder trust administration, IRS Form 3520 foreign-trust reporting, generation-skipping transfer-tax returns on Form 709, and multi-entity consolidated financial statements prepared under GAAP.