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Supporting Your Faith with Fiscal Accountability


I have been the treasurer for my church for the better part of 10 years. It is an important job but one that requires a certain amount of specialized knowledge to do it properly which makes it very difficult to ever move out of the position. Having a firm like OSA&C to step in and do the detailed work allows our church finance committee to focus on making the decisions that are best for the church and not be concerned with the details of the books. What a relief!

William S. Hart, CFP, MBA
Retirement Strategies, Inc.

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About Us

Stewards walking outside a building

Meet Your Stewardship Advisors…

Online Stewardship provides fiscal accountability to small, mid-sized and faith-based organizations. These organizations are often doubly challenged: they need to provide timely and accurate financial information and demonstrate fiscal responsibility, while the charitable nature of their services results in limited resources for hiring trained accounting personnel.

Volunteers are great assets to an organization, but good intentions without knowledge in the financial realm can become a liability, even a disaster.

Online Stewardship was developed to fill that volunteer-staff gap. We’re a subsidiary of Patrick & Raines, CPAs (, a Florida-based certified public accounting firm with a proven history of providing quality financial services. The firm is led by partners Mark Patrick and Tim Raines:

Mark Patrick, CPA has been the treasurer of the North Florida District Church of the Nazarene for nearly two decades, with past service as church board chair and finance chair. He has offered administrative leadership through pastoral transitions, large fund-raising campaigns, university board finance and audit committees and denominational committees in both Nazarene and Methodist churches. He’s worked with members or staffs of virtually all major religious denominations. Mark is a member of the Florida Small Business Resource Network, Florida Institute of Certified Public Accountants, American Institute of Certified Public Accountants and the National Society of Tax Professionals.

Timothy Raines, CPA is involved with various church activities, including having served as Past Grand Knight and former Financial Secretary of his Knights of Columbus Council, President of the Board of Directors of the Women’s Help Center, President of the Immaculate Conception Catholic Church Finance Council and on the Board and Finance Committee of Catholic Charities of Jacksonville. He also served as an Assistant Scout Master for Boy Scout Troop 269 and the Finance Officer and Captain with Fraternus, a ministry helping boys to become virtuous men through mentorship.

Mark and Timothy

Mark and Tim have known each other for many years through professional organizations. Tim began working for Patrick & Robinson in 2012, later becoming a partner and ultimately changing the firm name to Patrick & Raines CPAs in 2018. Making faith-based and non-profit groups’ accounting more effective has been a long-term priority of Mark’s for most of his professional career…now they are making it available to you.

Read Mark and Tim’s full biographies: Click Here.

Additionally, several other OSA&C staff members bring extensive church leadership experiences to assist your staff.