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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, Managing Partner
National Director of Quality Assurance
bhaller@capincrouse.com
317.885.2620
Bill serves as the firm's Managing Partner and National Director of Quality Assurance. He is responsible for leading and managing the firm and its quality control systems.
His expertise includes more than thirty-eight years of experience in public accounting with the past twenty-five years focused on firm leadership, quality control, management, and technical training. Bill is a member of the AICPA, and holds a bachelor's degree with high distinction from the University of Michigan and a master's degree in taxation from Walsh College of Accountancy.
Having been involved in the early stages of development of the AICPA peer review program, he has trained peer review professionals around the country and has performed peer reviews of dozens of CPA firms. He specializes in audit and accounting as well as strategic areas such as organization development and planning, quality systems and process improvement, and financial management.
Bill is featured in a new book written by Troy Waugh and published by the AICPA, Leading an Accounting Firm, the pyramid of success. He is quoted throughout the book and he is featured in the chapter dealing with "Accountability: Trust but Verify".
Bill is a frequent conference and seminar speaker.
SHEREE M. BRUGMANN, Partner
Associate Director of Quality Assurance and
Employee Benefit Plan Audit Practice Leader
sbrugmann@capincrouse.com
630.682.9797, ext. 1206
Sheree Brugmann is a partner in the Chicago office, with more than seventeen years of experience providing accounting, audit, and advisory services for a wide range of not-for-profit organizations including churches, denominations, colleges and universities, and mission organizations. Her experience also includes audit and advisory services for not-for-profit sponsored employee benefit plans, including ERISA plans and those not subject to ERISA.
As Associate Director of Quality Assurance, Sheree provides oversight to the firm's system of quality control including continuing professional education, audit systems and processes, monitoring and implementation of new technical standards. She also serves as a technical resource and monitors audit quality through the firm's internal inspection process and external peer review.
As Employee Benefit Plan Audit Practice Leader, Sheree is responsible for the quality of the firm's ERISA employee benefit plan audit practice and is involved with the audits of more than 50 employee benefit plans.
She obtained her B.A. degree from Northern Illinois University and holds memberships in the AICPA, the Illinois CPA Society (ICPAS), and Christian Leadership Alliance. Sheree also serves on the ICPAS Not-for-Profit Committee.
DANIEL M. CAMPBELL, Partner
dcampbell@capincrouse.com
678.518.5301, ext. 120
With more than thirty 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.
GREGORY B. CAPIN, Partner
gcapin@capincrouse.com
678.518.5301, ext. 125
Gregg has over thirty years of experience managing audit and advisory services for a wide range of not-for-profit organizations both nationally and internationally. He is a partner in the Atlanta office and serves as National Director of Business Development. Prior to joining the firm in 1979, he served as a foundation accounting and trust manager. He holds a B.A. degree from Azusa Pacific University.
For many years, Gregg has participated in policy decisions on accounting for not-for-profit organizations. He serves on the AICPA Not-for-Profit Entities Expert Panel and is Chair of the AICPA Not-for-Profit Entities Audit Guide Revision Task Force. He is also a member of the Financial Accounting Standards Board (FASB) Not-for-Profit Advisory Committee.
He serves as chair of the Evangelical Joint Accounting Committee (EJAC), publisher of the Accounting and Financial Reporting Guide for Christian Ministries. Gregg has also served as a member of the ECFA Standards Committee and state CPA Society committees.
Gregg frequently speaks on not-for-profit accounting and auditing, planned giving administration, exempt organization tax, and other topics at conferences and seminars. He has conducted training within the firm, for industry groups, for the AICPA, and for several state CPA society conferences.
He is a member of the AICPA, the Georgia Society of CPAs, and the Texas Society of CPAs.
C.E. CROUSE, Partner
cecrouse@capincrouse.com
317.885.2620, ext. 1280
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.
TODD P. ENSIGN, Tax Partner
tensign@capincrouse.com
317.885.2620, ext. 1125
Todd joined CapinCrouse in 1990 and is responsible for tax compliance services to our nonprofit and business sectors, as well as to our individual clients. Todd has extensive experience with tax preparation and consultation with information returns for nonprofits, unrelated business income tax returns, commercial corporations, s-corporations, partnerships, LLC's, sole-proprietorships, trusts, and individuals, including 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.
S. GREGORY GRIFFIN, Partner
ggriffin@capincrouse.com
678.518.5301, ext. 135
Greg is a partner in the Atlanta office and serves as the firm's Southeast Regional Director. He is the 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 B.A. degree from Asbury University and is a member of the AICPA.
VONNA LAUE, Partner
vlaue@capincrouse.com
714.671.9300, ext. 229
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 not-for-profit entity.
Vonna earned her B.S. 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 organizations 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. In 2010, Vonna was inducted into the Church Management Hall of Fame. Her speaking experience includes a variety of regional and national conferences.
Vonna is a member of the AICPA, Society for Human Resource Management, and National Association of Church Business Administration.
RICHARD H. LEBRUN, Partner
National Director of Church Services
rlebrun@capincrouse.com
714.671.9300, ext. 225
Rick serves as the West Regional Director overseeing the California offices as well as the firm's National Director for Church Services. With over thirty-six years of experience in public accounting, he has provided a wide range of audit, accounting, and advisory services to churches, denominations, colleges and universities, missionary, health care, and other not-for-profit organizations. He received a B.A. degree from John Brown University.
Rick provides consulting for administrative procedures, internal reporting, and accounting and tax compliance. He has extensive experience in accounting systems analysis, design, and implementation for not-for-profit applications including Shelby, ACS, and Blackbaud.
His experience has resulted in Rick speaking at conferences and seminars on various exempt organization issues, as well as at various computer user groups for fund accounting software.
Rick is a member of the AICPA, the Barnabas Group, the California CPA Society, and Christian Leadership Alliance.
DOUGLAS E. MCVEY, Partner
dmcvey@capincrouse.com
630.682.9797, ext. 1208
Doug is a partner in the Chicago area office with over 15 years of professional experience. He has focused on the areas of audit, assurance, and advisory services for the not-for-profit sector since he joined the firm in 2003. Prior experience includes governmental auditing, as well as providing tax and accounting services to a variety of commercial enterprises, individuals, and small businesses.
Doug serves a wide range of clients within the nonprofit industry, including colleges and universities, church denominations and loan funds, churches, schools, and foreign missions organizations. He serves as a member of the firm's higher education team and is involved in various industry trade organizations.
In addition to leading audit and other attestation engagements, Doug also provides a variety of consulting and advisory services. He is an instructor of continuing professional education classes, and speaker at industry conferences and seminars.
Doug obtained his B.S. degree from the University of Missouri and is a member of the AICPA.
DAVE MOJA, Partner
National Director of Not-for-Profit Tax Services
dmoja@capincrouse.com
407.883.4671
Dave is dedicated to meeting client needs in the exempt organization tax arena through review of client returns, consulting engagements, training, and the compilation of our annual "Higher Education Tax Reporting Trends" project.
Before joining CapinCrouse, Dave served as tax director and the not-for-profit tax lead in Florida for the accounting firm McGladrey. He provided tax consulting services to more than 450 clients. He has extensive experience in working with 501(c)(3), 501(c)(4), and 501(c)(6) organizations and related combinations of these entities.
Dave conducts workshops and delivers products on Form 990, executive compensation, political issues, and unrelated business activities. He has also spoken extensively at accounting and tax seminars across the country, including the Florida Association of Chamber Professionals, Christian Leadership Alliance National Conference, National Association of College and University Business Officers annual Tax Forum, and the Florida Institute of CPAs Annual Not-for-Profit Conference. He also hosts a monthly Not-for-Profit Tax Webcast.
With 26 years of accounting experience, Dave has worked both inside not-for-profit organizations and for public accounting firms, including PriceWaterhouseCoopers, BKD LLP, and McGladrey. He earned his B.S. degree from Florida State University.
Dave is the current chair of the FICPA's Mega CPE Conference Committee, and a member of the FICPA's annual Not-for-Profit Conference committee and the FSU Accounting Conference Committee. He is a member of the AICPA and the Florida Institute of CPAs, and holds licenses in Colorado, Florida, and Georgia.
JAMES S. OBERLE, Partner
National Director of Advisory Services
joberle@capincrouse.com
317.885.2620, ext. 1245
With over a decade of experience in public accounting, James has focused his professional career in the areas of audit, assurance, and advisory services for the not-for-profit sector. James serves clients throughout the Northeast and Midwest, with special focus in Indiana and New York, and is the firm's National Director of Advisory Services.
His experience with CapinCrouse primarily includes serving institutions of higher learning, foundations, international mission agencies, churches and denominations, as well as certain for-profit businesses. In addition to leading audit and other attestation engagements, James is a consultant providing solutions to clients in a variety of areas, including financial management and advisory, decision support, outsourcing solutions, accounting, and evaluation of financial systems.
James is a regular instructor of continuing professional education classes and has authored numerous articles on organizational effectiveness, stewardship, and risk management.
He obtained his B.A. degree from Asbury University, and holds memberships in the American Institute of Certified Public Accountants, Indiana CPA Society, and Christian Leadership Alliance.
TIMOTHY J. SIMS, Partner
tsims@capincrouse.com
719.528.6225, ext. 1205
With more than 19 years of public accounting experience, Tim has spent much of his career serving not-for-profit clients including associations, foundations, church denominations, international mission organizations, and colleges and universities. He also has extensive for-profit experience working with construction, real estate, manufacturing, and technology clients and has provided services to many clients with respect to their employee benefit plans.
Prior to joining CapinCrouse, Tim served for 12 years with Grant Thornton, including a two-year placement in Cape Town, South Africa, and for 5 years with BKD in Colorado Springs.
Tim's concentration on not-for-profit organizations includes conducting seminars on best practices under the Sarbanes-Oxley Act, fraud and ethics, and specific accounting pronouncements.
Tim holds a B.S. degree in accounting from John Brown University. He is currently serving on the board of the Christian Leadership Alliance Colorado Springs, and has served as treasurer or board member on several not-for-profit organizations located in Colorado Springs.
Tim is a member of the AICPA and the Colorado Society of CPAs.
NICHOLAS J. WALLACE, Partner
National Director of Higher Education Services
nwallace@capincrouse.com
317.885.2620, ext. 1225
Nick serves as the firm's National Director of Higher Education Services and is located in the Indianapolis office. He has over thirty years of experience in managing audit and advisory services to churches, missionary organizations, social service agencies, college and universities, media, and other not-for-profit organizations.
Prior to joining the firm, he was employed by a large west coast private university. His work there included responsibility for development and implementation of internal accounting procedures for the planned giving program, tax administration for charitable trusts, and external reporting for federal student financial aid programs. He holds a B.A. degree from California State University, Fullerton.
Nick's industry experience includes serving as chair of the Indiana CPA Society's Non-Profit Organizations' Committee and 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. He also serves on the ECFA Standards Committee.
Nick is a noted speaker at industry conferences and events and has authored various articles and publications. He is a member of the AICPA, NACUBO, and the Indiana CPA Society.
M. BRET WICHERT, Partner
bwichert@capincrouse.com
817.328.6510
Bret is a partner in the Dallas office and serves as the firm's Central Regional Director. As Regional Director, Bret oversees the Dallas, Colorado Springs, and Denver offices, and serves as the primary liaison for the region's client service. He is responsible for the recruitment and supervision of staff and for coordinating all client services provided by the these offices.
He has over 18 years of 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. Bret also has significant experience working with complex gift, endowment, and planned gift agreements including annuities and charitable trusts.
He obtained his B.A. 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 and serves on the Board of Directors of Christian Service Charities.
MARK R.YODER, Partner
myoder@capincrouse.com
317.885.2620, ext. 1220
Mark is a partner in the Indianapolis office and serves as the firm's Northeast Regional Director. As Regional Director, Mark oversees the Chicago and Indianapolis offices and serves as the primary liaison for the region's client service.
Mark has over twenty 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.
Mark is a member of the AICPA and the Christian Leadership Alliance.
JOHN S. BUTLER, Tax Counsel
jbutler@capincrouse.com
317.885.2620, ext. 1150
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).
GRAYDON (Greg) A. DEPUE, Principal
gdepue@capincrouse.com
678.518.5301, ext. 140
In his thirty-six years as a CPA, Greg has worked with a Big Six accounting firm, the Internal Revenue Service, and with both an independent international faith mission and a denominational foreign mission board. He and his family spent eleven years on the foreign mission field in Quito, Ecuador.
His experience with not-for-profits encompasses domestic and international accounting and financial activities, fund-raising, investing, banking, cash management, budgeting, financial reporting, internal auditing, consulting and evaluating internal controls, installation of computerized accounting systems, and many other areas.
Greg is also a Certified Fraud Examiner (CFE) and Certified in Financial Forensics (CFF). He received his B.S. degree from Florida Atlantic University and is a member of the AICPA and Florida Institute of CPAs.
STAN REIFF, Principal
National Director of Outsourced Financial Services
sreiff@capincrouse.com
678.518.5301, ext.260
Stan is a Principal based in the Atlanta office of CapinCrouse, serving as the National Director of Outsourced Financial Services and as a member of the firm's national consulting services team.
Stan's professional experience includes over 20 years in ministry operations, public accounting, government accounting, and missionary work. He has most recently held the position of chief operations officer for a large financial ministry. This leadership experience provided him the opportunity to oversee the day-to-day operations and sustainability of the ministry, which encompassed human resources, technology, sales and marketing, global presence, volunteer involvement, and funding.
As a graduate of the Hobe Sound Bible College with a Bachelor of Arts degree in Biblical Studies, Pastoral Ministries, and Missionary Aviation, Stan went on to earn his MBA from the University of Alaska - Fairbanks. Stan's professional accomplishments and certifications include Certified Public Accountant (CPA) in Georgia and Alaska, memberships in several professional organizations, and ministerial ordination.
Stan's skill set includes the ability to provide global, entrepreneurial, and executive leadership to both for profit and not-for-profit organizations. Stan has a unique ability to balance this strategic thinking with a deep knowledge of, and hands on experience in the day-to-day operations of many types of organizations. He is skilled at building and maintaining long-term relationships and using his unique expertise to help organizations acquire the financial confidence needed to make wise decisions that lead to the mission accomplishment of their God given visions.
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