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We understand the unique financial and accounting issues facing not-for-profit organizations, and leverage this deep expertise on behalf of our clients.
Partners and Tax Counsel
The partners who lead CapinCrouse LLP are recognized thought leaders in the not-for-profit community. Their expertise, commitment and values set the tone for the firm William K. Haller, CPA, Managing Partner
Sheree M. Brugmann, CPA, Partner Sheree joined CapinCrouse in April 1995 after graduating from Northern Illinois University with a bachelor's degree in accounting. Sheree grew up as part of the Greater Europe Mission family. This background instilled in her a burden for those who still need to know Christ personally, particularly those in Europe and around the world. Now a part of the CapinCrouse family, Sheree believes God has strategically placed her where He can most use the talents He has given her. Sheree has served a wide range of clients within the nonprofit industry, including significant experience with mission organizations, church denomination headquarters, denominational loan funds and employee benefit plans of nonprofit organizations. Sheree is licensed in Illinois, California, Minnesota, Texas and Wisconsin and is a member of the American Institute of Certified Public Accountants, the Illinois CPA Society and the Christian Management Association. Sheree also serves as part of the CapinCrouse employee benefit plan audit task force and as such is responsible for ensuring that audit staff assigned to employee benefit plan audits are aware of current accounting, audit and regulatory issues impacting benefit plans. Back to top Gregory B. Capin, CPA, Partner Gregg is a partner in the Atlanta office of CapinCrouse LLP and has served a wide range of nonprofit organizations exclusively, through audit and advisory services, for over 25 years. He has been a frequent conference/seminar speaker on nonprofit accounting and auditing, exempt organization, and other topics. He has conducted training within the firm, in numerous industry groups and conferences, and for the AICPA and State CPA Societies. Gregg serves on the AICPA Nonprofit Organizations Expert Panel and is Chair of the AICPA Not-for-Profit Organizations Audit Guide Revision Task Force. He serves as chair of the Evangelical Joint Accounting Committee (EJAC), publisher of the Accounting and Financial Reporting Guide for Christian Ministries. He has also served as a member of the ECFA Standards Committee and State CPA Society Committees. He is a member of the American Institute of Certified Public Accountants and the Georgia CPA Society. He holds licenses to practice as a CPA in Georgia and several other states. He received a bachelor's degree in business administration with an accounting emphasis from Azusa Pacific University. Back to top Daniel M. Campbell, Partner With more than twenty-seven years of public accounting experience, Dan has managed audit engagements of not-for-profit organizations and for-profit industries. At CapinCrouse, Dan has served mission boards, churches, colleges and universities, seminaries, and other not-for-profit organizations. Prior to joining the firm in 2006, Dan managed audits of financial institutions, construction contractors, and manufacturers. Committed to making a difference as a ministry partner, Dan has devoted a significant portion of his career to providing advisory services to churches and tax planning services to pastors. Since 1993, Dan has served on the Board of Trustees of Davis College in Binghamton, New York. Dan also served on the board of Bridgeway Foundation for Education, in Alpharetta, Georgia from 2005 - 2008. Dan earned a bachelor’s degree in accounting from Bloomsburg University. He is a member of the AICPA. the Georgia CPA Society, and Christian Leadership Alliance. Back to top C.E. Crouse, CPA, Partner C.E. is co-founder of CapinCrouse and is partner in charge of the Indianapolis office. He has over thirty-nine years of experience in public accounting and management. Prior to the formation of CapinCrouse, C.E. served in a Big Six international accounting firm in Greensboro, North Carolina. He has a special interest in the area of board governance and development. He holds a BS degree from the University of Kentucky. His primary areas of experience include colleges and universities, as well as churches, missionary, retirement, and other nonprofit organizations. During his career, C.E. has served a wide range of clients from large companies to small family businesses to nonprofit entities. He has served on the board of directors of several nonprofit and commercial entities, and on advisory committees of several other large organizations. C.E. has been a frequent guest speaker for many industry conferences. C.E. is a member of the AICPA, Christian Leadership Alliance, and the Indiana CPA Society. Back to top Todd P. Ensign, CPA, Tax Partner Todd joined CapinCrouse LLP in 1990 and is responsible for tax compliance services to our nonprofit sector. In addition, Todd has extensive experience with tax preparation and consultation with commercial corporations, s-corporations, partnerships, LLC’s, sole-proprietorships, and individuals. Other services provided to the nonprofit sector include preparation and consultation regarding unrelated business income tax issues, and clergy and missionary taxation. Todd is a member of the American Institute of Certified Public Accountants and the tax division of the AICPA, and is licensed as a CPA in Indiana. Back to top S. Gregory Griffin, CPA, Partner Greg is a partner in the Chicago office and serves as a primary liaison for client service issues in the areas of accounting and auditing. Greg has served a wide range of clients within the nonprofit industry since joining the firm, including significant experience with foreign missions organizations, church denomination headquarters, local churches, colleges and universities, media organizations, and charitable foundations. He joined CapinCrouse in 1993. Greg obtained his BA degree from Asbury College, and is a member of the AICPA, Illinois CPA Society, and NACBA (Chicago Chapter). Greg is currently an instructor in the School of Continuing Studies at Northwestern University. Back to top Vonna J. Laue, CPA, Partner As audit partner, Vonna is responsible for audit and accounting services rendered to our clients. Her activities include review of audit procedures and processes, interaction with client personnel and the audit team, and involvement in complicated audit areas. She works closely with the audit team and keeps management informed on a timely basis of the progress of our work. She is also available throughout the year to answer questions and assist with special projects as well as address the ever-changing needs that face the non-profit entity. Vonna earned her BS degree from Black Hills State University and her MBA degree in Leadership and Human Resource Management from the University of Colorado. She has served local non-profits in a variety of positions, and has published articles in national church business administration publications as well as co-authored the book, Essential Guide to Church Finance. Her speaking experience includes annual church seminars as well as various regional and national conferences. Vonna is a member of the AICPA, Society for Human Resource Management, and National Association of Church Business Administration. Back to top Richard H. LeBrun, CPA, Partner As the partner in charge of the Los Angeles and San Diego offices, Rick is ultimately responsible for all services to our clients. His primary role is practice development, client touch, client intervention, and board meetings. He is also available throughout the year to answer questions and assist with special projects. His experience includes thirty years in public accounting, managing audit, accounting and consulting services to a wide range of nonprofit organizations, including colleges and universities, mission organizations, churches, denominations, denominational loan funds, retirement care facilities, health care organizations, radio broadcasting, and other nonprofit organizations. Rick has extensive experience in accounting systems analysis, design, and implementation for nonprofit applications including Shelby, ACS, and Blackbaud. He has served as a consultant to developers of fund accounting systems and has assisted clients in selecting, implementing, and maximizing the use of computerized accounting systems. In addition, he provides consulting for administrative procedures, internal reporting, and accounting and tax compliance. Rick has been a speaker at the national and regional conferences for CLA, local CLA chapter meetings, nonprofit conferences, and various computer user groups for fund accounting software. Back to top Douglas E. McVey, CPA, Partner Doug joined CapinCrouse in 2003, following several years of public accounting and governmental auditing experience where he provided assurance, accounting and tax services to a variety of commercial, not-for-profit and governmental organizations. He has served a wide range of clients within the nonprofit industry, including colleges and universities, church denominations and loan funds, local churches, schools and foreign missions organizations. Doug graduated from the University of Missouri with a bachelor’s degree in accountancy. Doug is licensed as a Certified Public Accountant in Illinois and other states and is a member of the American Institute of Certified Public Accountants. Back to top Steven K. Mobley, Tax Partner As Tax Partner for the national tax practice, Steve is responsible for all tax services provided. He has over thirty years of experience in providing tax services to clients in the Nonprofit and business sectors. In serving Nonprofit Organizations, he has extensive experience in areas such as taxation of clergy, tax effects of unrelated business income and debt-financed income, retirement plans, medical insurance plans, cafeteria plans, and exempt statues requirements. Steve is a member of the American Institute of Certified Public Accountants, the tax division of the AICPA, and the Indiana Society of Certified Public Accountants. He holds certification as a Certified Public Accountant in Indiana. He received a Bachelor's Degree in Accounting from Anderson University. Back to top Nicholas J. Wallace, Partner Nick is a partner in the Indianapolis office and has over twenty-five years of experience in managing audit and consulting services to churches, missionary, social services, college and universities, and other such nonprofit organizations. He previously served in accounting positions with the Auditor/Controller of Orange County, California, in the Budget and Property Tax Divisions, and a large West Coast Christian university. His work at the university included responsibilities for development and implementation of internal accounting procedures for the university's planned giving program, tax administration for the university's charitable trusts, and external reporting for federal student financial aid programs. Nick belongs to the following professional associations: the American Institute of Certified Public Accountants, the Indiana CPA Society, and the Christian Management Association. He holds certification as a Certified Public Accountant in Indiana and several other states. He has been chairman of the Indiana CPA Society Non-Profit Organizations' Committee and recently completed a six-year term as Public Representative for the Accrediting Association of Bible Colleges, during which he chaired their Financial Exigency Committee. He serves as board treasurer for Gateway Services, Inc., a Johnson County, Indiana, social service agency. A Certified Public Accountant, Nick received a Bachelor of Arts degree in Business Administration with a concentration in Accounting from California State University, Fullerton. In addition, Nick participates in frequent speaking engagements and has written materials for various college and university groups, including the Council of Independent Colleges (CIC), Council of Christian Colleges and Universities (CCCU), Association of Business Administrators of Christian Colleges (ABACC), and the National Association of College and University Business Officers (NACUBO). Back to top Bret Wichert, CPA, Partner Bret is partner in charge of the Colorado offices of CapinCrouse. He has over 16 years experience serving exclusively nonprofit organizations through audit and advisory services. He has served a wide range of clients within the nonprofit sector, including church denomination headquarters, local churches, colleges and universities, foreign mission organizations, and charitable foundations supporting organizations and public (community) foundations. Additionally, he is CapinCrouse’s group leader for employee benefit plans. Bret also has significant experience working with complex gift, endowment, and planned gift agreements including annuities and charitable trusts. He is responsible for the recruitment and supervision of staff and for coordinating all client services provided by the Colorado offices. He obtained his BA degree from Azusa Pacific University, and is closely involved with the Christian Leadership Alliance, speaking regularly at industry conferences and seminars. Bret is a member of the AICPA. Back to top Mark R. Yoder, CPA, Partner Mark is partner in charge of the Atlanta office of CapinCrouse and serves as the primary liaison for all client service issues. Mark has over nineteen years’ experience providing assurance, accounting, and advisory services to not-for-profit, financial service, real estate, and manufacturing organizations. Mark received a B.A. degree from Anderson University (IN). Prior to joining CapinCrouse, Mark’s experience included several years with a Big Four firm as audit manager. Mark has also worked for sales organizations providing risk management and outsourcing services to business organizations. Mark has served as section leader for Christian Leadership Alliance’s (CLA) Financial Management Section and is a frequent conference speaker at CLA. Mark is a member of the AICPA, Christian Leadership Alliance, and the Georgia CPA Society. Back to top John S. Butler, Tax Counsel John, an attorney, will review tax and tax-related matters that arise during the audit or at other times on an as-needed basis and will formulate counsel and opinions on important operating and tax issues. His experience, training, support, suggestions, and recommendations are formulated from a breadth of insight. Prior to association with CapinCrouse LLP, John served with Campus Crusade for Christ for eight years as in-house legal counsel (for the last three years as the director of their legal department). While in private practice for several years, he represented nonprofit organizations, businesses, and individuals. To assist the larger nonprofit and Christian communities, John actively participates in writing and speaking opportunities. Recent engagements (with subjects in parenthesis) include Christian Management Institute (general tax issues, unrelated business income), EFMA annual tax and finance institute (benefit plans, compensation planning and reporting, and missionary employment structures), and IFMA biannual business administration conference (charitable solicitation). Back to top Dave Moja, Principal, National Director of Not-for-Profit Tax Services Dave leads the firm's not-for-profit tax services team. His goal is to provide our clients with the highest quality tax services so they can focus on advancing their mission. He is an expert on emerging issues such as the new Form 990, Unrelated Business Income issues, Board Governance, and tax credits and incentives. Before joining CapinCrouse, Dave was the tax director and the not-for-profit tax lead in Florida for the accounting firm RSM McGladrey. He provided tax consulting services to more than 450 clients, including transitioning them to the new Form 990. He has also spoken extensively at accounting and tax seminars across the country, including the Christian Leadership Alliance National Conference and the Florida Institute of CPA’s Annual Not-for-Profit Conference. With 24 years of accounting experience, Dave has worked both inside not-for-profit organizations and for public accounting firms, including PriceWaterhouseCoopers and BKD LLP. He earned his B.S. degree from Florida State University. Dave serves on the board of the Brevard Cultural Alliance and is the co-chair of the FSU Accounting Conference Committee. He is a member of the AICPA and the Florida Institute of CPA's. Back to top |
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For more information, contact us at 317.885.2620 or info@capincrouse.com. © Copyright 2010 CapinCrouse LLP. All rights reserved. |
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