Thomas O’Sullivan

Thomas O’Sullivan is the Managing Principal of Yeo & Yeo’s Ann Arbor office. He has more than 23 years of certified public accounting experience which includes business consulting, tax preparation and audit experience. He is a member of the firm’s Tax, Health Care, Death Care, Litigation, Construction and Cannabis Teams.

Specializations

• Business consulting for management, financial reporting, and tax issues with a strong emphasis on the retail and wholesale sectors
• Fraud investigation and prevention
• Internal controls consulting
• Specialization in Cannabis advisory, tax, and accounting solutions, including license application consulting, entity selection, and access to capital assistance

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Professional Certifications and Education

• Certified Public Accountant (CPA)
• Certified Fraud Examiner (CFE)
• Personal Financial Specialist (PFS)
• Eastern Michigan University, Bachelor of Business Administration, Accounting

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Professional Membership

• American Institute of Certified Public Accountants
• Association of Certified Fraud Examiners
• Michigan Association of Certified Public Accountants
• Michigan Cannabis Industry Association
• Michigan Manufacturers Association

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Community Involvement

• Ann Arbor/Ypsilanti Regional Chamber
• Member of St. Francis of Assisi Parish
• Saline Chamber of Commerce
• United Way of Washtenaw County

Eric Sowatsky is a Principal in the Saginaw office. He is the Agribusiness Services Group leader and manages sharing of industry and technical knowledge among team members firm-wide. He is a member of the firm’s Tax Services Group and is a personal financial specialist, assisting with personal financial planning and succession planning. He joined Yeo & Yeo in 2004.

Specializations

• Certified Grain Accountant – Specialized training in mark-to-market accounting for grain elevators and understanding basis issues
• Collateral field exams – Manages firm-wide services to lending institutions, providing review of collateral for the agribusiness, manufacturing, and automotive industries
• Leader of Fim Agribusiness Team – Manages sharing of industry and technical knowledge among team members firm-wide; assists farm and agribusiness operations with business and tax planning; provides in-depth analysis of farm operations with transition planning focus
• National Social Security Advisor – Certified in analysis of claiming strategies for social security benefits
• Personal financial specialist – Assists clients with developing a personal financial plan aligned with tax planning; includes retirement and succession planning
• Provides tax and accounting services to real estate managers and investment groups – Focus on tax planning and compliance
• Strategic tax planning for businesses and individuals

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Professional Certifications and Education

• Certified Public Accountant (CPA)
• Chartered Global Management Accountant (CGMA)
• Investment Advisor Representative
• Mark-to-Market Grain Accounting Certification
• Michigan State University – B.B.S. (1999)
• National Social Security Specialist (NSSA)
• Personal Financial Specialist (PFS)
• Walsh College of Accountancy and Business – M.S.P.A. (2003)

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Professional Membership

• American Institute of Certified Public Accountants
• Farm Financial Standards Council, member
• Michigan Agribusiness Association, grain committee
• Michigan Association of Certified Public Accountants

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Publications/Seminars

• Article: Should I Donate Stock to Charity?
• Article: Ten Steps to Reduce Overhead and Cut Waste in Your Business
• Article: No Mystery: Meeting With Family About Estate Planning
• Article: How Will Tax Reform Affect Agribusiness?
• Article: Choosing Between a Calendar Year and a Fiscal Year
• Article: Launching a Business? How to Treat Start-up Expenses on Your Tax Return
• Presentation: Speaker for “Questions to Ask Your Accountant” at the Michigan Agribusiness Association Winter Conference
• Presentation: Speaker for “Understanding the Impact of Production Costs on Your Farm Customers” at the Michigan Agribusiness Association Winter Conference
• Presentation: Speaker for “The Next Level of Customer Service: Helping Farmers Manage Their Business” at the Michigan Agribusiness Association Winter Conference
• Presentation: Speaker for “Land Rents and Land Prices” at the Michigan Agribusiness Association Winter Conference
• Presentation: Speaker for “Boosting Your Bottom Line With Current Tax Opportunities” at the Achieve Farm Financial Health seminar
• Presentation: Speaker for “How Will Tax Reform Affect Agribusiness?” at the Stewart Peterson seminar
• Presentation: Guest speaker on farm tax issues for the WSGW Farm Service 790 radio show
• Presentation: Featured guest for “Tax Reform: Impact on Charitable Giving” on “The Follow Up” broadcast by Delta College Public Broadcasting WDCQ-TV
• Training: Internal instructor for Individual Tax Training for Yeo & Yeo staff
• Training: Internal instructor for Corporate Tax Training for Yeo & Yeo staff
• Training: Internal instructor for Tax Level II Training – Partnerships for Yeo & Yeo staff

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Community Involvement

• Bethlehem Lutheran Church, past treasurer
• Bethlehem Lutheran School, past athletic director
• Bethlehem Lutheran School, soccer and basketball coach
• Great Lakes Bay Economic Club, past president
• Leadership Bay County Alumni
• Rotary Club – Saginaw Sunrise, past treasurer
• Stevens Center for Family Business, executive council

Tammy Moncrief is the Managing Principal of the Troy office. She has been practicing public accounting since 1987. Tammy joined Yeo & Yeo in 2012 and is a member of the firm’s Tax Advisory Group and the Estate & Trust Services Group. She has served four two-year terms on the Yeo & Yeo Board of Directors.

Specializations

• Charitable gift planning
• Experience with the following industries: real estate, health care, professional service firms and athletes
• High net worth individual tax services
• Multi-state taxation
• Succession and legacy planning
• Tax planning and consulting for closely held businesses
• Trust and estate planning

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Professional Certifications and Education

• Certified Public Accountant (CPA)
• Michigan State University, Honors College, Bachelor in Business Management
• University of Notre Dame, MBA with concentration in Tax

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Professional Membership

• American Institute of Certified Public Accountants
• Michigan Association of Certified Public Accountants
• Michigan Association of CPAs Federal Tax Task Force, past Chair
• Michigan Association of CPAs Special Task Force Advisor on Federal Tax Legislation

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Publications/Seminars

• Article: Guidance for Repayment of Deferred Payroll/Self-Employment Taxes
• Webinar: The New Business Pass-Through Deduction
• Webinar: Business Tax Changes Contained in the Tax Reform Bill — What Small Businesses Need to Know

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Awards

• Michigan Association of Certified Public Accountants (MICPA) Outstanding Task Force Award (2020) – recognizing those who go above and beyond in lending their time and knowledge to CPAs across the country

Jacob Sopczynski is a Principal and leader of the firm’s Manufacturing Services Group. Jacob serves many clients as a consultant and specialist in the application of data extraction techniques, tax planning and assurance services. He joined Yeo & Yeo in 2005 and serves on the firm’s board of directors.

Specializations

• Audits of Federal Awards
• Audits of local governmental units, school districts and nonprofit organizations
• Data extraction uses and techniques
• Government Auditing Standards
• Information management and technology assurance
• Manufacturing, Construction, Distribution
• Tax planning for business and personal

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Professional Certifications and Education

• Certified Public Accountant (CPA)
• Saginaw Valley State University, Bachelor of Professional Accountancy

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Professional Membership

• American Institute of Certified Public Accountants
• Automation Alley, finance committee
• Government Finance Officers Association
• Great Lakes Bay Manufacturers Association
• Michigan Association of CPAs Manufacturing Task Force
• Michigan Institute of Certified Public Accountants
• Michigan Manufacturers Association

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Publications/Seminars

• Article: Three Ways to Develop Manufacturing Leaders
• Article: Re-evaluate Your Company’s Competitiveness in a Changed Economy
• Article: Get Ready for FASB’s New Lease Accounting Requirements
• Article: Social Media Tips for Manufacturing
• Article: Why the Three key Elements of Integrity are Critical for Your Accountant
• Podcast: Tax Effects of Cryptocurrency

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Community Involvement

• 1,000 Leaders Initiative
• International Academy of Flint, board of trustees
• Gen Forward
• Leadership Bay County Alumni
• The Hundred Club of Genesee, Shiawassee and Lapeer Counties

John W. Haag Sr. is the Managing Principal of the firm’s Midland office. He is a member of the firm’s Business Valuation and Litigation Support Services Group, the Tax Services Group, and Yeo & Yeo’s Career Advocacy team. He joined the firm in 2002.

Specializations

• Business valuation support services for privately owned businesses
• Consulting related to new business start-ups, corporate restructuring, and succession planning
• Managerial consulting, including designing and implementing accounting systems and internal controls
• Preparation of individual and corporate income tax returns and financial statements
• Preparation of trust and not-for-profit tax returns, including foundations

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Professional Certifications and Education

• Certified Public Accountant (CPA)
• Accredited in Business Valuation (ABV)
• Certified in Financial Forensics (CFF)
• Certified Valuation Analyst (CVA)
• Eastern Michigan University, Bachelor of Business Administration in Accounting
• Eastern Michigan University, Master of Science in Accounting

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Professional Membership

• AICPA Forensic and Valuation Services Selection
• American Institute of Certified Public Accountants
• Michigan Association of Certified Public Accountants
• Michigan Association of Certified Public Accountants Litigation and Business Valuation Task Force
• National Association of Certified Valuators and Analysts – President of Michigan Chapter

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Publications/Seminars

• Article: Published articles on business valuations, internal controls, and fraud in the firm’s client newsletters
• Presentation: Speaker for the seminar, Key Ingredients to Success for Entrepreneurs
• Presentation: Speaker at seminars on tax planning, business valuation standards, and corporate fraud to attorneys and local service clubs
• Presentation: Professional panelist at QuickBooks training seminars
• Podcast: TCJA and Year 2 of Tax Reform
• Podcast: A Breakdown of the Paycheck Protection Program
• Podcast: Presidential Candidate Tax Platforms
• Training: Instructor for the firm’s internal corporate income tax classes

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Community Involvement

• Camp Fish Tales, treasurer
• Junior Achievement of Northeast Michigan, instructor
• Leadership Midland Alumni
• Mid Michigan Multisport Club, past president
• Midland Community Foundation, past Grant Committee member
• Midland Exchange Club, past president
• Midland Experimental Aircraft Association, past treasurer
• Midland MyPros Steering Committee, past chair
• Midland Noon Rotary Club, past president
• Midland Rotary Foundation, board member
• Plymouth Symphony Orchestra, former accounting director
• Saginaw Rotary Club, Sunrise, former treasurer
• United Way of Midland County, Past Community Investment Panelist and Loaned Executive

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Awards

• National Association of Certified Valuators and Analysts / CTI “Forty Under 40” honoree, June 2014
• Thomas J. Thompson Achievement Award (2007) honoring one Yeo & Yeo employee each year
• Molitor International’s 1000 Leaders Program, graduate

David Jewell is the Managing Principal of Yeo & Yeo’s Kalamazoo office. He is the firm’s Tax & Consulting Service Line leader. He serves on the Yeo & Yeo board of directors. Dave joined Yeo & Yeo in 2008 and has more than 23 years of experience in public accounting.

Specializations

• Business consulting services
• Business succession planning and strategy implementation
• Experience in the following industries – transportation, agribusiness, professional service firms, construction, manufacturing and real estate
• Tax planning and preparation for closely-held businesses
• Tax planning, preparation and minimization strategies for individuals

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Professional Certifications and Education

• Certified Public Accountant (CPA)
• Western Michigan University, Bachelor of Business Administration in Accounting
• Grand Valley State University, Master of Science in Taxation

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Professional Membership

• American Institute of Certified Public Accountants
• Michigan Association of Certified Public Accountants

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Publications/Seminars

• Article: Changes Coming for Alimony Tax Deduction
• Podcast: TCJA and Year 2 of Tax Reform
• Podcast: The SECURE Act and Extenders Bill
• Podcast: Tax Strategy for Education Planning
• Podcast: Protecting Your Information During Tax Season and Beyond
• Podcast: A Breakdown of the Paycheck Protection Program
• Podcast: Presidential Candidate Tax Platforms
• Podcast: Retirement Plans and Strategies
• Podcast: Everything Sales Tax
• Training: Instructor for the firm’s internal income tax trainings
• Webinar: Understanding the Impact of the One Big Beautiful Bill
• Webinar: Tax Reform Impact on Individuals
• Webinar: The New Business Pass-Through Deduction
• Webinar: Business Tax Changes Contained in the Tax Reform Bill — What Small Businesses Need to Know

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Community Involvement

• Boys & Girls Clubs of Greater Kalamazoo, past treasurer
• Portage Community Center, treasurer and finance committee chair
• Portage Rotary Club, past president

Danielle Cary is a Principal in the Ann Arbor office. She co-leads the firm’s SALT (state and local tax) Team, and is a member of the Tax Services Group. She joined Yeo & Yeo in 1998.

Specializations

• Consulting and financial reporting for closely held businesses
• Experience in construction, retail, manufacturing, transportation, real estate and professional service firms
• High net worth individual tax services
• Multi-state taxation
• Startups, corporate restructuring, and succession planning
• Strategic tax planning & compliance for businesses

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Professional Certifications and Education

• Certified Public Accountant (CPA)
• Indiana Wesleyan University, Bachelors in Accounting, Business Administration and Finance
• Indiana Wesleyan University, Master of Business Administration

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Professional Membership

• American Institute of Certified Public Accountants
• Michigan Institute of Certified Public Accountants
• MICPA State and Local Tax Task Force

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Publications/Seminars

• Presentation: Speaker for seminars on federal and SALT tax updates and planning strategies
• Training: Internal instructor for the firm’s tax trainings
• Webinar: Tax Reform Impact on Individuals
• Webinar: Sales Tax Nexus: What Does the Wayfair Ruling Mean for Your Business?

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Community Involvement

• Ann Arbor/Ypsilanti Regional Chamber of Commerce
• Junior Achievement, volunteer
• Keystone Church, member

Terrie Chronowski is a Tax Supervisor in the Saginaw office. She is a member of the firm’s Tax Services Group. She is an Enrolled Agent with the Internal Revenue Service, which certifies her to serve as power of attorney for taxpayers before the IRS. She joined the firm in 2000.

Specializations

• Federal and State tax preparation, compliance, negotiations, tax audits, and other federal and state tax needs
• High-level expertise in handling complex tax situations
• IRS e-file, e-Service & Application
• More than 25 years of experience in individual tax preparation and planning
• UltraTax and Axcess Tax software
• Unlimited practice rights with the Internal Revenue Service and State taxing agencies on taxpayers’ behalf for all tax matters

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Professional Certifications and Education

• Enrolled Agent (E.A.) – Internal Revenue Service highest awarded credential
• Central Michigan University, Bachelor of Science in Business Administration
• Saginaw Valley State University

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Professional Membership

• American Institute of Certified Public Accountants
• Associate Member – Home Builders Association of Saginaw
• Michigan Association of Tax Professionals
• National Association of Tax Professionals

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Publications/Seminars

• Training: Instructor for Surgent specialized tax training

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Community Involvement

• 1000 Leaders Initiative, participant
• Habitat for Humanity, volunteer
• Leadership Saginaw County, Class of 2012
• Ronald McDonald House Charities
• Underground Railroad, finance committee