Swain Richard A CPA operates a La Mesa accounting practice from Suite 305 at 7840 El Cajon Boulevard, near the Woodyard Avenue intersection. Individual and small-business tax returns anchor the service menu, with commercial-liability coordination handled through carriers such as Koda Insurance Services for clients who need updated financials during policy renewals. Incorporated in California in 2012, the firm prepares Schedule C sole-proprietor filings, Form 1120-S S-corp returns, and Form 1065 partnership allocations for businesses along the El Cajon Boulevard corridor. Bookkeeping engagements maintain monthly bank reconciliations and vendor-ledger tracking that support year-end reporting and California franchise-tax compliance. Business-entity advisory work spans LLC formation, S-corp election filings on Form 2553, and operating-agreement structuring alongside legal counsel at offices such as the Law Office of Suzy C. Moore. Year-end engagements include multi-state apportionment calculations on California Schedule R for S-corps generating revenue outside the state, applying market-based sourcing rules under Revenue and Taxation Code Section 25136.