Partners and Tax Counsel
The partners who lead Capin Crouse 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 Sheree M. Brugmann Gregory B. Capin C. E. Crouse S. Gregory Griffin Vonna J. Laue

Richard H. LeBrun Steven K. Mobley Nicholas J. Wallace Bret Wichert Mark R. Yoder John S. Butler

William K. Haller, CPA, Managing Partner
Bill serves Capin Crouse LLP as its Director of Quality Assurance and is responsible for management of the firm's internal quality control system and training. His expertise includes more than 25 years of accounting experience with the past sixteen years focused on firm leadership, management training, and consulting to clients across the country.

Bill specializes in organization development and planning, and quality improvement consulting and training. His practice experience also includes financial management, loan workouts, strategic planning, mergers and acquisitions, and business valuations. He is a frequent conference and seminar speaker and is an expert in the area of peer reviews.

Bill is a member of the AICPA and several state CPA societies. He holds a bachelors degree with high distinction from the University of Michigan and a master's degree in taxation from Walsh College of Accountancy. He holds certificates of achievement from several organizations including Executive Consulting Services, Inc., Peak Performance, Inc. and Praendex Corporation and was named Outstanding Instructor by the AICPA from 1990 to 1993.
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Sheree M. Brugmann, CPA, Partner
Sheree joined Capin Crouse 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 Capin Crouse 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 Capin Crouse 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.
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Gregory B. Capin, CPA, Partner
Gregg is the partner in charge of the Atlanta office of Capin Crouse 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.
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C.E. Crouse, CPA, Partner
C.E. is co-founder of Capin Crouse LLP. He has over thirty years of experience in public accounting and management. His primary areas of experience include colleges and universities, as well as church, missionary, and other nonprofit organizations. He has also worked in real estate, construction, and related development activities.

During his career, C.E. has served a wide range of clients from small start up organizations to large international ministries. He has, in addition to his position as managing partner, developed special skills in the areas of business management, mergers, and acquisition.

Prior to the formation of Capin Crouse LLP, 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 and has served on the Board of Directors of several nonprofit and commercial entities, as well as on advisory committees of several other large organizations. He has been a guest speaker for industry seminars and conferences.

A certified public accountant, C.E. is a member of the AICPA and the Indiana, Colorado, and North Carolina State Societies of Certified Public Accountants. C.E. received a bachelor's degree in accounting from the University of Kentucky.
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S. Gregory Griffin, CPA, Partner
Greg joined Capin Crouse LLP in 1993 after graduation from Asbury College with a bachelor's degree in accounting. He is currently certified as a public accountant in Illinois and other various states and is a member of the AICPA. As the partner in charge of the Chicago office, Greg is responsible for general oversight of the office, development of staff, and quality control reviews for all audit engagements.

Greg has served a wide range of clients within the nonprofit industry, including significant experience with foreign missions organizations, church denomination headquarters, local churches, colleges and universities, and charitable foundations. Greg is the Treasurer of the Chicago Chapter of the Christian Management Association.
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Vonna J. Laue, CPA, Partner
Vonna joined Capin Crouse in 1996. She completed her Bachelor of Science Degree in Accounting at Black Hills State University in Spearfish, South Dakota. Vonna obtained a Masters in Business Administration in Leadership and Human Resource Management from the University of Colorado. She is licensed as a California and Colorado CPA and is a member of the American Institute of Certified Public Accountants, the Society for Human Resource Management and the National Association of Church Business Administration. She serves clients including churches, colleges, universities, seminaries, mission organizations, and other nonprofit ministries.

Vonna has served in a variety of board roles for nonprofit organizations. She has written articles in national church business administration publications. Her speaking experience includes annual church seminars, semi-annual QuickBooks ™ discussion groups, as well as the national conferences of the Christian Leadership Alliance and the National Association of Church Business Administration.
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Richard H. LeBrun, CPA, Partner
As the partner in charge of the Los Angeles office, 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 the CMI, local CMA chapter meetings, nonprofit conferences, and various computer user groups for fund accounting software.
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Steven K. Mobley, Tax Partner
As Tax Partner for the Indianapolis office, Steve will be 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.
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Nicholas J. Wallace, Partner
Nick is the partner in charge of the Indianapolis and Grand Rapids offices. He 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).
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Bret Wichert, CPA, Partner
Bret is the partner in charge of the Colorado Springs and Denver offices. He has over thirteen years of experience in providing auditing, accounting, and consulting services to nonprofit organizations. Bret has served a wide range of clients within the nonprofit industry, including significant experience with foreign missions organizations, employee benefit plans, churches, colleges and universities, and charitable foundations.

Bret is also involved with Christian Management Association and speaks regularly at industry conferences and seminars. Bret is a member of the American Institute of Certified Public Accountants and is licensed as a CPA in Colorado and various other states. He received a bachelor's degree in accounting from Azusa Pacific University.
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Mark R. Yoder, CPA, Partner
Mark joined Capin Crouse in 1998, following several years of experience with a Big Four international accounting firm where he progressed to being an audit manager. Starting in our Colorado Springs office, he relocated to Atlanta in 2002.

Mark graduated from Anderson University (IN) with a bachelor's degree in accounting. He is licensed as a Certified Public Accountant in Indiana, Georgia, and other states and is a member of the American Institute of Certified Public Accountants and the Georgia CPA Society.
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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 Capin Crouse 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).
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