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Fractional Accounting Contract

October 31, 2026

REQUEST FOR PROPOSAL

Fractional Accounting Services

Pine Tree Society

Issue Date: October 30, 2026

Proposal Due Date: November 25, 2026

ABOUT THE ORGANIZATION

Since 1936, Pine Tree Society has been proudly supporting Mainers with disabilities break down barriers and lead active, socially connected lives. We do this in different ways through our programs and services, but at the core of our successes is the dedication and hard work of our team.

Pine Tree Society consists of 85 staff members, 14board members, and up to 100 seasonal staff at our summer camp. The fiscal year budget is $13 million. Pine Tree Society’s fiscal year begins January 1st and ends December 31st.

Our funding sources include:

Earned revenue / fee-for-service

Individual donations and major gifts

Foundation grants

Corporate sponsorships

Special events

PURPOSE

Pine Tree Society is seeking proposals from qualified firms or individuals with demonstrated nonprofit accounting experience to provide fractional accounting services on an ongoing, part-time basis. We are looking for a trusted financial partner who understands the unique compliance, reporting, and stewardship responsibilities of nonprofit organizations.

CURRENT STATE

Our Finance Team currently consists of 2.9 FTEs. The organization has decided to transition away from an in-house controller/accountant role in order to consolidate resources and direct funds back into our programs.

SCOPE OF SERVICES

The main type of support we are looking for is month-close tasks, in addition to annual audit preparation and support. Potential firms should describe their ability to provide some or all of the following services. Please clearly indicate which services are included in your proposed engagement and note any services outside your scope.

2.1 Core Accounting & Bookkeeping

Bank/Investment reconciliations

Chart of accounts setup and maintenance consistent with nonprofit GAAP (ASC 958)

Restricted and unrestricted fund tracking and management

2.2 Financial Reporting

Monthly and quarterly financial statement preparation, including:

Statement of Financial Position (Balance Sheet)

Statement of Activities (Income Statement)

Statement of Cash Flows

Statement of Functional Expenses

Budget-to-actual variance analysis and narrative reporting

Customized reports for Executive Director, Finance Committee, and Board of Directors

2.3 Grant & Restricted Fund Management

Tracking of restricted contributions by fund, grant, and donor intent

Deferred revenue tracking and revenue recognition per GAAP

2.4 Compliance & Regulatory Filings

Coordination with external auditors for annual audit and tax filing

2.5 Audit & Year-End Support

Preparation of audit-ready financial workpapers and schedules

Coordination with and support of the external audit team

Management letter response support

Post-audit adjusting journal entries

Maintenance of supporting documentation

SECTION 3: ENGAGEMENT STRUCTURE

3.1 Expected Hours

We anticipate this engagement will require approximately 50-55 hours per month. We are open to proposals that include tiered service options based on varying levels of scope and support.

3.2 On-Site vs. Remote

Pine Tree Society is accustomed to a remote working arrangement. Please describe how your firm structures client engagements.

3.3 Term of Engagement

We are seeking an initial engagement of one (1) year, beginning January 1, 2027 with the option to renew annually based on mutual agreement and performance.

3.5 Transition & Onboarding

The selected firm will be expected to participate in a structured onboarding and knowledge transfer process. Please describe your typical onboarding approach, timeline, and any requirements of our team during that period.

SECTION 4: PROPOSAL REQUIREMENTS

Proposals must be clearly organized and address each of the following sections:

4.1 Firm/Individual Overview

Name, address, website, and primary contact information

Business structure (solo practitioner, firm, partnership, etc.)

Years in business and relevant firm history

Staff size and relevant professional credentials (CPA, CMA, EA, etc.)

Brief statement of your firm's experience working with nonprofit organizations

4.2 Nonprofit-Specific Experience

This section is critical. Please address:

Number of nonprofit clients currently served and approximate percentage of your total client base

Experience with fund accounting and nonprofit GAAP (ASC 958)

Experience with grant accounting and compliance, including federal/Uniform Guidance

Experience with Form 990 preparation or coordination

Experience with nonprofit annual audits and audit preparation

Experience with human services agencies

Types of nonprofits served (e.g., human services, arts, education, health, advocacy, faith-based)

4.3 Proposed Approach

How you would structure this engagement from day one

Staffing plan — who specifically would work on our account and their qualifications

How work is supervised and reviewed within your firm

Communication cadence, reporting structure, and availability expectations

How you ensure continuity of service during staff transitions, vacations, or absences

Your approach to working alongside existing staff (e.g., bookkeeper, ED)

4.4 Technology Capabilities

Nonprofit accounting software platforms you are proficient in

Experience integrating accounting software with donor management/CRM systems

Tools used for document management, collaboration, and communication

Any proprietary dashboards, reporting tools, or client portals offered

4.5 Fee Proposal

Please provide a clearly structured fee proposal. We encourage tiered options if applicable:

Service Tier

Included Services

Est. Hours/Month

Monthly Retainer

Essential

Standard

Comprehensive

Additionally, please provide:

Hourly rate(s) for out-of-scope or overflow work

Any one-time setup, onboarding, or system migration fees

Expenses billed separately (if any)

Policy on fee adjustments at renewal

4.6 References

Provide a minimum of three (3) professional references from current or recent nonprofit clients, including:

Organization name and mission/type

Contact name, title, phone, and email

Scope of services provided

Approximate budget size of the organization

Duration of engagement

References will be contacted as part of our evaluation process.

4.7 Additional Information

Include any additional information you believe is relevant to your qualifications, your firm's culture and values, or what differentiates you from other providers.

SECTION 6: SUBMISSION INSTRUCTIONS

6.1 Deadline

Proposals must be received no later than close of business on November 25, 2026

Late proposals will not be considered.

6.2 Submission Method

Proposals should be submitted electronically in PDF format to:

Tory Soutiere, Managing Director of Finance

Email: tsoutiere@pinetreesociety.org

6.3 Questions and Clarifications

All questions regarding this RFP must be submitted in writing via email to the contact above no later than November 13, 2026. Responses to all questions will be compiled and distributed to all known interested parties by November 20, 2026.

Please do not contact other staff or board members regarding this RFP.

6.4 Proposal Format Guidelines

Maximum 15–20 pages, excluding appendices and reference information

Font: 11pt or larger, standard readable typeface

Include a signed cover letter from an authorized representative of the firm confirming the proposal is valid for a minimum of [60/90] days

6.5 Contract Requirements

The selected firm will be required to execute a professional services agreement that will include, at minimum:

Detailed scope of work and deliverables

Confidentiality and data security provisions

Compliance with applicable federal, state, and local laws

Requirements related to handling of donor and financial data

Insurance requirements (general liability, professional liability/E&O)

Termination provisions (minimum 30-day written notice by either party)

Liability and indemnification clauses

SECTION 7: ANTICIPATED TIMELINE

Milestone

Target Date

RFP Issued

October 30, 2026

Deadline for Questions

November 13, 2026

Responses to Questions Distributed

November 20, 2026

Proposals Due

November 25, 2026

Finalist Interviews (if applicable)

Week of November 30, 2026

Selection Notification

December 11, 2026

Contract Execution

December 18, 2026

Engagement Start Date

January 1, 2026

APPENDIX A: CURRENT ACCOUNTING SYSTEMS & TOOLS

Please review the following before preparing your proposal:

Common Interview Questions And Answers

1. HOW DO YOU PLAN YOUR DAY?

This is what this question poses: When do you focus and start working seriously? What are the hours you work optimally? Are you a night owl? A morning bird? Remote teams can be made up of people working on different shifts and around the world, so you won't necessarily be stuck in the 9-5 schedule if it's not for you...

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When you're working on a remote team, there's no way to chat in the hallway between meetings or catch up on the latest project during an office carpool. Therefore, virtual communication will be absolutely essential to get your work done...

3. WHAT IS "WORKING REMOTE" REALLY FOR YOU?

Many people want to work remotely because of the flexibility it allows. You can work anywhere and at any time of the day...

4. WHAT DO YOU NEED IN YOUR PHYSICAL WORKSPACE TO SUCCEED IN YOUR WORK?

With this question, companies are looking to see what equipment they may need to provide you with and to verify how aware you are of what remote working could mean for you physically and logistically...

5. HOW DO YOU PROCESS INFORMATION?

Several years ago, I was working in a team to plan a big event. My supervisor made us all work as a team before the big day. One of our activities has been to find out how each of us processes information...

6. HOW DO YOU MANAGE THE CALENDAR AND THE PROGRAM? WHICH APPLICATIONS / SYSTEM DO YOU USE?

Or you may receive even more specific questions, such as: What's on your calendar? Do you plan blocks of time to do certain types of work? Do you have an open calendar that everyone can see?...

7. HOW DO YOU ORGANIZE FILES, LINKS, AND TABS ON YOUR COMPUTER?

Just like your schedule, how you track files and other information is very important. After all, everything is digital!...

8. HOW TO PRIORITIZE WORK?

The day I watched Marie Forleo's film separating the important from the urgent, my life changed. Not all remote jobs start fast, but most of them are...

9. HOW DO YOU PREPARE FOR A MEETING AND PREPARE A MEETING? WHAT DO YOU SEE HAPPENING DURING THE MEETING?

Just as communication is essential when working remotely, so is organization. Because you won't have those opportunities in the elevator or a casual conversation in the lunchroom, you should take advantage of the little time you have in a video or phone conference...

10. HOW DO YOU USE TECHNOLOGY ON A DAILY BASIS, IN YOUR WORK AND FOR YOUR PLEASURE?

This is a great question because it shows your comfort level with technology, which is very important for a remote worker because you will be working with technology over time...