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My mom needs help with her tax return. She owns a business that costs her more than she makes, yet financial assistance is hard to come by.

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One distinction here. The IRS free programs will do taxes for self-employed people. I initially thought that was what the OP was referring to when she said her mom had a business. If she has the an incorporated business or one in which she employs other people and pays payroll taxes, for example, you are correct that she needs an accountant.
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United Way offers the service. Office of Aging maybe able to help. But usually someone in business has CPA do their taxes. Business taxes are more complicated.
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The free help for seniors will not do business taxes, only personal

Your Mom has a hobby, not a business. The IRS makes that distinction by a simple test. In any 5 year period, did the "business" make taxable money in any one of those 5?

The reason the IRS has this test is to prevent fraud. Claiming lots and lots of business expenses thus burning all the profit of the company leaving nothing taxable. An audit would be trouble. Those business expenses might be disallowed. Get a CPA

If she is close to the line, she might want to consider forgoing expenses so that the bottom line has a taxable amount.
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If you're asking about help with her tax issue, the IRS has taxpayer assistance offices all over. Look online for one near you. If she needs help with her tax return, the IRS provides free tax prep for senior and lower-income people under the Volunteer Income Tax Assistance (VITA) program. AARP also has tax prep services for free for seniors. These programs run from mid-January through the close of tax season each year. You should be able to find local assistance online.
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As Joann stated, tax prep for those with a business is complicated and requires a CPA. If it were just your mom needing help with individual taxes there may be free help available. But business taxes are much more complicated than that. Is she incorporated? Have a Federal tax ID? From personal experience CPA's can charge a huge fee for completing corporate tax returns. But it's worth it to have a professional prepare them due to the ever changing tax laws and to prevent an IRS audit. 
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Who has done mom's taxes in the past?
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