Fully fund your IRAs. Hire your mom for a project, pay her on payroll, have her gift the money back to you later. You could buy consumables like office supplies, marketing materials, uniforms, trimmer string. Talk to a local gas station and see if you can prepay for fuel...a prepaid account, like a gift certificate. Truck tires on wheels for winter swaps. Repair or maintenance parts. Fertilizer and seed. The list is endless.
Buy real estate.