Bergan, Paulsen & Company, P.C. :: Company :: Principals, Managers & Supervisors

Principals, Managers and Supervisors

David L. Happel, CPA
Louis J. Fettkether, CPA
Thomas G. Kunz, CPA, ABV
Alan C. Bernard, CPA
David A. Richter, CPA
John A. Heiple, CPA
Chad E. Abbas, CPA
Christopher J. Gehling, CPA
Christopher J. Honkomp, CPA
Michelle R. Oldridge-Weber, CPA

Bradford C. Carter, CPA
Luann L. Lasher-Gregg, CPA
Michael M. Regan, CPA
Brian M. Graham, CPA
Heather A. Gunderson, CPA
Jill A. Manning, CPA
Christopher L. Moorman, CPA
Renée M. Kimmich, CPA
Mitchell R. Estling, CPA


	David L. Happel, CPA Managing Principal, Waterloo 319-234-6885 dhappel@bpccpa.com Areas of Practice Business Consulting Tax Planning
Dave's clients represent a number of industries and include businesses and individuals. Networking Solutions, an affiliate of Bergan, Paulsen & Company, P.C., is also managed by Dave. Background Dave is a native of Denver, Iowa. He received his BA in Accounting from Truman State University in 1974. He began his career in public accounting at Bergan, Paulsen & Company, P.C. in 1974 and became a principal in 1978. He has served on numerous civic boards and is currently active in Rotary. He is a member of the American Institute of Certified Public Accountants and the Iowa Society of CPA's.


	Louis J. Fettkether, CPA Tax Principal, Waterloo 319-234-6885 lfettkether@bpccpa.com Areas of Practice Corporate and Partnership Taxation Qualified Retirement Plans Fringe Benefits
Louie serves clients engaged in manufacturing, retail, agriculture and professional practices. He also serves the owners of these businesses to meet their tax, retirement, business succession and estate planning needs. Louie is the partner in charge of the Firm's qualified plan and fringe benefit practice. Background Louie is a native of Waterloo, Iowa. He graduated from the University of Northern Iowa in 1975 with a BA in Accounting, and became a principal in 1981. Louie is a member of the American Institute of Certified Public Accountants, the Iowa Society of CPAs and the Institute of Management Accountants. He currently serves as the Treasurer of the Waterloo-Cedar Falls Symphony Orchestra Association and as an Accounting Advisory Board member for Hawkeye Community College.


	Thomas G. Kunz, CPA, ABV Tax Principal, Waterloo 319-234-6885 tkunz@bpccpa.com Areas of Practice Succession Planning Business Valuation Litigation Support Corporate and Partnership Taxation
Tom assists clients with planning business transactions and controlling their tax liabilities. He specializes in the construction industry. Background Tom is a native of Waterloo, Iowa. He received his BA in Accounting from the University of Northern Iowa in 1978, and became a principal in 1984. He currently serves on the University of Northern Iowa Planned Giving Advisory Council and is a member of the Black Hawk County Estate Planning Council. Tom is also a member of the American Institute of Certified Public Accountants and the Iowa Society of CPAs.


	Alan C. Bernard, CPA General Services Principal, Cedar Falls 319-268-1715 abernard@bpccpa.com Areas of Practice Business and Individual Solutions Tax Consulting, Planning and Preparation
Alan's practice encompasses a broad range of services for businesses and individuals. He currently serves numerous businesses and individuals in meeting their personal, business and financial goals. Background Alan is a native of Cedar Falls, Iowa. He attended both Iowa State University and the University of Northern Iowa. He received his BA in Accounting from the University of Northern Iowa in 1977 and became a principal in 1984. Alan is a Registered Representative for Linsco Private Ledger in association with the Cedar Falls, Iowa investment firm of Jacobson, Lee and Company. He is a member of the American Institute of Certified Public Accountants and the Iowa Society of CPAs.


	David A. Richter, CPA Audit Principal, Waterloo 319-234-6885 drichter@bpccpa.com Areas of Practice Accounting and Auditing Business and Individual Tax Services
Dave is responsible for the Firm's Accounting and Audit Practice. He performs and oversees quality reviews of financial statements issued by the Firm. He has significant experience in all aspects of accounting, auditing, consulting and income taxes for commercial, nonprofit and governmental entities. Background Dave is a native of Chicago, Illinois. He received his BA in Accounting from the University of Kentucky in 1979. He worked for Price Waterhouse for eight years prior to joining the Firm in 1988. He became a principal in 1991. He has served on numerous professional and civic boards and committees including the Community Foundation of Waterloo/Cedar Falls and Northeast Iowa, the Waterloo Youth Hockey Association, the Cedar Bend Humane Society, the Waterloo Community Playhouse, Sunnyside Country Club, and the Iowa Society of CPA's Continuing Professional Education and Practice Committees. Dave is a member of the American Institute of Certified Public Accountants and the Iowa Society of CPAs.


	John A. "Tony" Heiple, CPA Audit Principal, Cedar Rapids 319-294-8000 theiple@bpccpa.com Areas of Practice Accounting and Auditing Cooperative Taxation
Tony's practice focuses on audits of agri-businesses, including grain cooperatives and elevators, and cooperative taxation. Background Tony is a native of Waterloo, Iowa. He graduated from the University of Northern Iowa with a BA in Accounting in May 1987. Tony joined the Firm in 1987 and became a principal in 1991. He is a member of the American Institute of Certified Public Accountants, the Iowa Society of CPAs and the National Society of Accountants for Cooperatives.


	Chad E. Abbas, CPA Tax Principal, Waterloo 319-234-6885 cabbas@bpccpa.com Areas of Practice Corporate and Partnership Taxation Tax Planning and Consulting Business Succession Planning
Chad's practice focuses on tax planning and consulting. His clients include manufacturers, wholesalers, retailers, automobile dealers, real estate developers and professional practices. Background Chad is a native of Hampton, Iowa. He received his BA in Accounting from the University of Northern Iowa. He joined the Firm in 1991 and became a principal in 2000. He serves as Treasurer for the Cedar Valley Arboretum and Botanic Gardens, is a member of the Stewardship and Finance Committee, and Endowment Committee for Cedar Heights Community Presbyterian Church. He is a member of the Accounting Advisory Board of the University of Northern Iowa. He is also a member of the American Institute of Certified Public Accountants and the Iowa Society of CPAs.


	Christopher J. Gehling, CPA General Services Principal, Waterloo 319-234-6885 cgehling@bpccpa.com Areas of Practice Accounting and Auditing Business and Individual Tax Services
Chris' practice includes business consulting, accounting and auditing, and tax services for business and individual clients. He specializes in the construction industry. Background Chris is a native of Tama, Iowa. He graduated from the University of Northern Iowa with a BA in Accounting. Chris joined the Firm in 1993 and became a principal in 2004. He is currently the Treasurer of the Waterloo Noon Lions Club and the Chairman of the 2006 My Waterloo Days Festival. He is also a member of the American Institute of Certified Public Accountants and the Iowa Society of CPAs.


	Christopher J. Honkomp, CPA Tax Principal, Cedar Rapids 319-294-8000 chonkomp@bpccpa.com Areas of Practice Business Consulting Corporate and Partnership Taxation Mergers and Acquisitions
Chris' practice focuses on strategic business planning and sundry tax matters. His clients include contractors, manufacturers, distributors, and service providers. Background Chris is a native of Earlville, Iowa. He received his BA in Accounting from the University of Northern Iowa. Chris joined the Firm in 1998 and became a principal in 2004. He has spent time in private industry as a member of management for several companies; however the bulk of his career has been in public accounting. He is a member of the American Institute of Certified Public Accountants and the Iowa Society of CPAs. Chris is an active member of the Cedar Rapids Area Estate Planning Council, the Master Builders Institute of Iowa, and the Greater Cedar Rapids Area Homebuilders Association.


	Michael M. Regan, CPA General Services Principal, Cedar Rapids 319-294-8000 mregan@bpccpa.com Areas of Practice Accounting and Auditing Cooperative Taxation Business and Individual Taxation
Mike's practice focuses on audits of agribusinesses including grain cooperatives and elevators. Mike also provides tax services to individuals, partnerships and corporations with a focus on the agricultural sector. Background Mike grew up on a dairy farm near Waukon, Iowa. He received his BA in Accounting from the University of Northern Iowa and received the Elijah Watts Sells Award and Performance with High Distinction on the May 1992 CPA Exam. He joined the Firm in 1992 and became a Principal in 2006. His professional memberships include the American Institute of Certified Public Accountants, The Iowa Society of CPAs, the Institute of Management Accountants and the National Society of Accountants for Cooperatives. He is Treasurer of the Cedar Valley Running Organization and Race Director for the Alliant Energy Fifth Season 8K Race.


	Michelle R. Oldridge-Weber, CPA Director of Tax Services, Waterloo 319-234-6885 mweber@bpccpa.com Areas of Practice Corporate and Partnership Taxation Tax Planning and Consulting Business Succession Planning
Michelle is the Firm's Director of Tax Services. She specializes in business buy/sell negotiations, IRS audits - advocacy/compromise, multi-state taxation, Iowa tax law and economic incentive programs. Michelle's clients are engaged in manufacturing, trucking, agriculture and professional practices. Background Michelle is a native of Jesup, Iowa. She received her BA Cum Laude in Accounting from Luther College. Michelle joined the Firm in 1984. She is a member of the American Institute of Certified Public Accountants and the Iowa Society of CPAs. She serves as the Treasurer of the Community Services Board, and is on the Finance Committee of Zion Lutheran Church. She has been a church pianist and organist for over 30 years. She is a member of the Jubilee Ringers bell choir and is an assistant coach for the boys baseball youth league.


	Bradford C. Carter, CPA Senior Tax Manager, Waterloo 319-234-6885 bcarter@bpccpa.com Areas of Practice Qualified Retirement Plans Fringe Benefits Tax Preparation, Planning and Consulting
Brad's areas of expertise include the design and implementation of retirement plans, the operation and taxation of S corporations, and many other areas of taxation. Background Brad is a native of Osage, Iowa. He attended Wartburg College and received a BA in Biology in 1974. He later received a BA in Accounting from the University of Northern Iowa and joined the Firm in 1988. Brad is a member of the American Institute of Certified Public Accountants and the Iowa Society of CPAs. He is the Treasurer of the Waterloo Community Playhouse.


	Luann L. Lasher-Gregg, CPA Tax Manager, Cedar Falls 319-268-1715 llasher-gregg@bpccpa.com Areas of Practice Estate Taxation and Planning Fiduciary Taxation and Trust Accounting Tax Preparation, Planning and Consulting
Luann works one-on-one with individual clients to develop optimal financial, tax and estate planning strategies. She also provides technical support for special tax projects. Luann has significant experience in consulting with individuals, businesses, trusts and estates. Background Luann is a native of Lake City, Iowa. She received her BA in Accounting from the University of Northern Iowa and worked for various large public accounting firms in San Antonio, Texas, Albuquerque, New Mexico, Reno, Nevada, and Indianapolis, Indiana, prior to joining the Firm in 1992. She has served on numerous professional and civic boards and committees including the Institute of Management Accountants, Cedar Falls Chamber of Commerce, Child Care Resource & Referral, Junior League of Waterloo/Cedar Falls, Helen Hansen Elementary PTA, and various committees at Nazareth Lutheran Church. She is also a member of the American Institute of Certified Public Accountants and the Iowa Society of CPAs.


	Brian M. Graham, CPA Audit Supervisor, Cedar Rapids 319-294-8000 bgraham@bpccpa.com Areas of Practice Accounting and Auditing Cooperative Taxation
Brian's practice focuses on audits of agribusinesses including grain cooperatives and elevators. He also provides tax services to businesses and individuals. Background Brian is a native of Grinnell, Iowa. He attended the University of Northern Iowa and received his BA in Accounting. He joined the Firm in 1997. Brian serves as President of the Hawkeye Chapter of the Iowa Society of CPAs. He is also a member of the American Institute of Certified Public Accountants and the National Society of Accountants for Cooperatives.


	Heather A. Gunderson, CPA Tax Manager, Waterloo 319-234-6885 hgunderson@bpccpa.com Areas of Practice Tax Planning, Preparation and Consulting Estate, Gift and Fiduciary Taxation Business Valuation
Heather's practice focuses on tax planning and preparation for individuals and business owners, estate and gift taxation, fiduciary accounting and business valuations. Background Heather is a native of New Hampton, Iowa. She received her BA in Accounting from the University of Northern Iowa and joined the Firm in 1995. She is a member of the American Institute of Certified Public Accountants and the Iowa Society of CPAs. She also serves on the Board of Directors of Exceptional Persons, Inc., the Professional Advisory Committee for the Community Foundation of Waterloo/Cedar Falls and Northeast Iowa, and is a member of the Black Hawk Estate Planning Council.


	Jill A. Manning, CPA Tax Supervisor, Waterloo 319-234-6885 jmanning@bpccpa.com Areas of Practice Tax Preparation and Planning Qualified Retirement Plans
Jill's practice focuses on tax preparation and planning for individuals, trusts, partnerships and corporations. She also performs compliance testing, prepares required information returns and provides operational support for qualified retirement plans. Background Jill grew up on a farm near Kingsley, Iowa. She received her BA in Accounting from the University of Northern Iowa and joined the Firm in 1999. Her professional memberships include the American Institute of Certified Public Accountants and the Iowa Society of CPAs. Jill serves as the Treasurer for the Multiple Sclerosis Service League.


	Christopher L. Moorman, CPA Tax Supervisor, Waterloo 319-234-6885 cmoorman@bpccpa.com Areas of Practice Tax Preparation and Planning Corporate and Partnership Taxation
Chris'practice focuses on tax services for corporations, partnerships and individuals. He specializes in the construction industry. Background Chris is a native of Cedar Falls, Iowa. He received his BA in Accounting from the University of Northern Iowa and joined the Firm in 1999. He is a member of the American Institute of Certified Public Accountants and the Iowa Society of CPAs. Chris serves on the Executive Committee for the My Waterloo Days Festival and is a scoring chair for the Waterloo Open Golf Tournament.


	Renee M. Kimmich, CPA Tax Supervisor, Cedar Falls 319-268-1715 rkimmich@bpccpa.com Areas of Practice Tax Preparation and Planning Small Business Consulting
Renee's practice focuses on tax preparation and planning for corporations, partnerships and individuals. Background Renee grew up on a farm near Riceville, Iowa. She received her BA in Accounting from the University of Northern Iowa and joined the Firm in 1999. She is a member of the American Institute of Certified Public Accountants, the Iowa Society of CPAs and the Institute of Management Accountants. Renee has served on the Board of the Institute of Management Accountants for four years including two years as Secretary and is now the Chapter's Webmaster.


	Mitchell R. Estling, CPA Tax Supervisor, Cedar Rapids 319-294-8000 mestling@bpccpa.com Areas of Practice Tax Preparation and Planning Small Business Consulting
Mitch's practice focuses on tax preparation, planning and consulting services for individuals, partnerships, and corporations. Background Mitch is a native of Lamont, Iowa. He received his BA in Accounting from the University of Northern Iowa and joined the Firm in 1998. He is a member of the American Institute of Certified Public Accountants, the Iowa Society of CPAs, Master Builders Institute of Iowa, and the Greater Cedar Rapids Area Homebuilders Association.