We combine the resources of a large firm with the personal attention that only a small firm can provide. Our clients come back to us year after year because they know they are in good hands. We work to develop long-term relationships; whether your needs are simple or complex, we are always here for immediate assistance.

Please take a moment and read more about our people, our history, our credentials, and our areas of specialization. If you have any questions or would like more detailed information about how we can help you, don’t hesitate to contact us. We are honored to serve you.

 

 

 

 

LEADERSHIP

The founders believe that a CPA firm is only as good as the associates it employs. We have worked hard over the past 20 years to hire those who not only have a high level of experience and technical expertise, but also those who believe in hard work and customer service. We believe we have assembled, and continue to assemble, a team of professionals who have a passion for the profession second to none.

Gregory L. Nowling, CPA, Founding Shareholder, Director of Audit Services, Director of Quality Control

Indiana University, Bloomington, Indiana, Bachelor of Science in Accounting/30 years of experience in multi-family affordable housing and nonprofits/21 years with ComerNowling/Hometown Bloomington, Indiana/Wife, Amy/Children, Brandon (CPA, Blue & Co., LLC), Kennedy (Indiana University), Addison (14), and Jackson (11)/Hobbies include collecting 1960’s/1970’s and Vietnam War era memorabilia, martial arts training, and anything on the water.
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gnowling@comernowling.com

Glenn R. Comer, CPA, Founding Shareholder, Firm Director

Virginia Polytechnic Institute and State University, Virginia, Bachelor of Science in Accounting/over 30 years of experience in nonprofits, taxation, small business consulting, homeowner/condominium associations/21 years with ComerNowling/Hometown Luray, Virginia/Wife, Linda (Plastic Surgery Consultant)/Child, Jarod (32)/Hobbies and personal enjoyments including keyboards and percussion.

gcomer@comernowling.com

Shawn D. Dreiman, CPA, Shareholder, Taxation

Indiana State University, Terre Haute, IN. Bachelor of Science in Accounting /21 years of experience in taxation (federal, state, local, multi-state, real estate, multi-family affordable housing, and nonprofits) /5 years with ComerNowling/ Hometown: Vincennes, Indiana / Wife, Angela / Children: Dylan (18), Marissa (16) / Hobbies include attending children’s sporting and other activities, spending time with family and friends, playing golf, and attending collegiate and professional sporting events (IU Basketball, Indiana Pacers, Indianapolis Colts).

sdreiman@comernowling.com

Douglas O. Jones, CPA, Shareholder, Nonprofits, Homeowner Associations

Indiana University, Bachelor of Science in Accounting/over 30 years of experience in nonprofits and taxation/11 years with ComerNowling/Hometown Wurtzburg, Germany/Wife, Bonnie/Children, Neill(28), Wesley(26)/Veteran, U.S. Marine Corps and U.S. Army/Hobbies include fishing, hunting, shooting sports, cooking and other outdoor activities.

djones@comernowling.com

OUR TEAM

Dawn Becker, Senior Manager Homeowner Associations and Condominium Associations

Over 30 years of experience/18 years with ComerNowling/Hometown Michigan/mother and a grandma. Hobbies and personal enjoyments include walking, running, biking, working in the yard, trips to the beach and spending time with her family and friends.

dbecker@comernowling.com

Ronald B. Coleman Jr., CPA Candidate, Senior Audit Manager Multi-Family Affordable Housing

Saint Joseph College, Rensselaer, Indiana, Bachelor of Science in Accounting, NCAA Division II Men’s Basketball Player(Captain)/14 years of experience/12 years with ComerNowling/Hometown Chicago, Illinois/Wife, Gretchen/ Children Adalynn (5) and Cameron (4)/Hobbies and personal enjoyments include exercising/basketball, flag football, traveling, bowling, corn hole, Chicago Bears and Chicago Bulls.

rcoleman@comernowling.com

Cami Demaree, CPA, Senior Audit Manager, Nonprofit, Multi-Family Affordable Housing, and Employee Benefit Plans

University of Evansville, Evansville, Indiana/30+ years of experience in nonprofits and employee benefit plans/6 years with ComerNowling/Hometown Columbia City, Indiana/Husband, David/Child, Kaylie (20)/Hobbies and personal enjoyments include collecting primitive antiques, outdoor activities, roller coasters, and spending time with family and friends.

cdemaree@comernowling.com

Lindsey Howell, CPA, Senior Tax Manager

Cedarville University, Accounting, and Finance major/MAcc from Bowling Green State University/13 years public accounting experience/7 years with ComerNowling/Hometown Rensselaer, Indiana/husband Scott (Roche Diagnostics),/ Children Jackson (12), Josette (7) and Lincoln (5)/member of the AICPA.

lhowell@comernowling.com

Christina M. Pearce, CPA, Senior Audit Manager Multi-Family Affordable Housing

Franklin College, Franklin, IN Bachelor of Arts – Major in Accounting/ 13 years of experience in governmental accounting and bond financing / Hometown: Greensburg, IN / Hobbies and personal enjoyments include utilities, running, volunteering with Love of Labs rescue organization, shopping, golfing, spending time with friends and family and anything outdoors.

cpearce@comernowling.com

 

 

 

 

 

Nicole E. Phillips, CPA, Senior Audit Manager Multi-Family Affordable Housing

Indiana University, Bloomington, IN, BA in Anthropology & Sociology, MS in Accounting/10 years of public accounting experience/8 years with ComerNowling/Hometown Carmel, Indiana/ Child: Madeline (3)/Hobbies and personal enjoyments include reading and international travel.

nphillips@comernowling.com

Bengu Powell, CPA, Senior Audit Manager, Homeowner Associations, Condominium Associations and Nonprofits

Indiana University Purdue University at Indianapolis, IN and Bosphorus University, Istanbul, Turkey/18 years of experience/15 years with ComerNowling/Hometown Burdur, Turkey/Husband, Kyle (Engineer)/Children, Colton (13), Hudson (10)/Hobbies and personal enjoyments include tennis, outdoor activities, and Director of Formal Affairs at IN-Ataturk, past Audit Committee Member of City of Indianapolis and Marion County.

bpowell@comernowling.com

Lindsey Rinehart, MBA, CPA, Senior Audit Manager Multi-Family Affordable Housing

Indiana University, Bloomington, IN, BS in Accounting & Finance, MBA with concentration in financial analysis/9 years of public accounting experience/7 years with ComerNowling/Hometown, Noblesville, Indiana/Husband, Michael (software developer)/Children, Lydia (6) and Nadia (3)/Hobbies and personal enjoyments include spending time with family, interior decorating and hosting game nights, especially neighborhood Bunco.

lrinehart@comernowling.com

Kathryn Cowgill, CPA Candidate, Audit Manager, Multi-Family Affordable Housing and Nonprofits

University of Indianapolis, Indianapolis, IN, – BS in Accounting w. Economics minor/1 year in healthcare accounting/5 years with ComerNowling/Hometown – Carmel, Indiana/Husband, Aaron (Fund Accountant)/Hobbies and personal interests include reading, puzzles and board games, traveling, and spending time with family and friends.

kcowgill@comernowling.com

Jessica Vaughn, CPA, Audit Manager Multi-Family Affordable Housing and Nonprofits

Indiana State University, Terre Haute, IN – Bachelor of Science – Accounting and Finance, concentration in Financial Planning and minor in Forensic Accounting, Magna Cum Laude/5 years with ComerNowling/Hometown – Anderson, IN/Husband, Zach (LG)/Fur Child – Andie (German/Austrian Shepard mix, 2)/Hobbies and personal interests include Disney, animals, reading, puzzles, and board/card games, traveling, and exercising.

jvaughn@comernowling.com

Robin A. Carr, MBA, Senior Tax Accountant, Small Business, Corporations and Taxation

Indiana Weslayan University, Marion, IN, Master of Science in Business Management/Martin University, Indianapolis, IN, Bachelor of Science in Accounting/15 years of public tax experience /Hometown – McCordsville, IN/Husband – David/4 adult children/11 grandchildren/Hobbies and personal enjoyments include jazz music, shopping, traveling and spending time with family & friends.

rcarr@comernowling.com

Abigail Ray, CPA Candidate, Senior Tax Accountant

Maranatha Baptist University, Watertown, WI, BBA in Accounting/6 years public accounting experience/4 years for ComerNowling/Hometown Pound, Wisconsin/Husband, Jonathon (FGX International)/Hobbies and interests include traveling, photography, and running.

aray@comernowling.com

 

Jamie Kubsch, Audit Senior, Multi-Family Affordable Housing and Nonprofits

Purdue University, West Lafayette, IN, Bachelor of Science – Accounting & Business Management/3 years of public accounting experience/1 year with ComerNowling/Hometown – Rossville, IN/Hobbies and personal enjoyments include cooking, reading (always open to new book suggestions), traveling, watching movies and volunteering with children, animals and around the community.

Cody Bond, Audit Staff, Multi-Family Affordable Housing and Nonprofits

Ball State University, Bachelor of Science in Accounting/Hometown: Noblesville, IN/2 years with ComerNowling/Hobbies & Interests include wrestling, boating, traveling, car shows, and playing video games with friends and family.

cbond@comernowling.com

Jaden Brown, Audit Staff, Multi-Family Affordable Housing and Nonprofits

Butler University, Indianapolis, IN, Bachelor of Science in Accounting and Finance / Hometown: Greenfield, IN / Hobbies and Interests include sports (basketball, football, and golf), classic cars, watching TV shows and movies, and spending time with my friends and family.

Lexi Childs, Audit Staff, Multi-Family Affordable Housing and Nonprofits

Ball State University, Muncie, IN, Bachelor of Science – Major in Accounting / Hometown: Westfield, IN / Hobbies and Personal Interests include traveling, concerts, board/card games, movies, anything outdoors, and spending time with family and friends.

Mindy Daugherty, CPA (inactive), Audit Staff, Multi-Family Affordable Housing

Indiana University, Bloomington, IN, Bachelor of Science in Business, Marketing/15 years experience/Hometown: Sharpsville, IN/Husband – Scott (Cisco Systems)/Children Jordan & Brooke/Hobbies and Interests include traveling, skiing, and reading.

mdaugherty@comernowling.com

Hailey Duncan-Marsh, Audit Staff, Multi-Family Affordable Housing and Nonprofits

Indiana State University, Terre Haute, IN, Bachelor of Science in Accounting/Sigma Kappa Alumna/Hometown: McCordsville, IN/Hobbies and Personal Interests include the outdoors, animals, traveling, and spending time with family and friends.

hmarsh@comernowling.com

Chelsea Haymaker, Audit Staff, Nonprofit

Ball State University, Muncie, IN – BA in Criminal Justice Criminology with Spanish minor / Sigma Kappa Alumna / Liberty University, Lynchburg, VA – MS in Forensic Accounting/Hometown: Noblesville, IN/Husband – Levi/Fur children – Indy (German Shepherd) and Zelda (German Shepherd) / Hobbies and personal enjoyment include reading, puzzles, penguins, and spending time with family.

chaymaker@comernowling.com

Julie Juffer, CPA, Audit Staff, Multi-Family Affordable Housing

Ball State University, Muncie, Indiana, Bachelor of Science in Accounting/23 years of experience/Hometown: Fishers, Indiana / Husband, Ben (teacher)/Children, Sarah (18) & Clayton (16)/Hobbies and personal enjoyments include traveling, outdoor activities & spending time with friends & family.

jjuffer@comernowling.com

Jake Stephenson, Audit Staff, Multi-Family Affordable Housing and Nonprofits

Ball State University, Muncie, IN, Bachelor of Science in Accounting / Hometown: Muncie, IN / Hobbies and Personal Interests include basketball, traveling, corn hole, and hanging out with family and friends.

jstephenson@comernowling.com

 

 

 

 

 

 

 

Christine (Crissy) Lawson, Executive Assistant, Multi-Family Affordable Housing, Notary Public

ECPI Computer Institute, Roanoke, Virginia/25 years of administrative and management experience/15 years with ComerNowling/Hometown Sycamore, Ohio/Married for 17 years with three children / Enjoys traveling, watching movies, and playing games with friends and family.

clawson@comernowling.com

Shannon Ixos, Assistant, Multi-Family Affordable Housing

Wheeling Jesuit University, Wheeling, WV – BA History & Secondary Education / 15 years of professional experience and excited to continue my career with ComerNowling / Hometown: Massillon, Ohio / Husband: Robbie (PLC Implementation Mgr.) / Fur Child: Taylor Mae (8) / Interests include photography, hiking, playing board games, cooking with my husband, traveling, and rooting for the Buckeyes.

sixos@comernowling.com

 

Shonetell Blackburn, Office Manager, Marketing and Public Relations, Notary Public

Clark College, Atlanta, Georgia/33 years of administrative experience in Office Management, Human Resources, Customer Service and Marketing/22 years with ComerNowling/Hometown, Indianapolis, Indiana/Married for 34 years with three children / eight grandchildren / Enjoys designing, event planning, traveling and spending time with family and friends.

sblackburn@comernowling.com

Angela McGary, Nonprofit, HOA, Reserve Study, Marketing and Taxation Administrative Assistant

15 years banking experience/13 years administrative and management experience /5 years with ComerNowling/Hometown, Cincinnati, Ohio/Hobbies and interests include art, movies, reading, dancing, traveling, nature and enjoying life with my family and friends.

amcgary@comernowling.com

Franchelle O’Neal, Receptionist, and Administrative Assistant

Marian University, Bachelor of Science in Business Administration / Hometown Birmingham, Alabama / Background in Administrative Assistant and Executive Administrative Assistant experience / Hobbies and personal enjoyment include healthy cooking, reading, spending time with family, studying and obeying the bible, movies, and exercising.

foneal@comernowling.com

Erik Robertson, RS, Reserve Study, Capital Needs Assessment and FHA Certification Specialist

Technical expert in aspects of fieldwork involving reserve studies and general construction

Butler University, 1990, Indianapolis, Indiana/9 years with ComerNowling/Wife Lisa/ Children Eli (26 – active duty Lieutenant), Katie (24 – professional artist and musician)/over 25 years with various residential home builders, home improvement contractors and general real estate.

erobertson@comernowling.com

Amy N. Nowling, Director of Marketing and Client Relations

Butler University, Indianapolis, Indiana, B.S. in Marketing/ over 20 years of professional experience in marketing and business development including 9 years at PricewaterhouseCoopers/ 6 years with ComerNowling/Amy resides in Indianapolis with her husband and son Jackson/In her free time she enjoys boating on Geist, vacationing in Florida and spending time with her family.

anowling@comernowling.com

 

 

 

 

 

 

Robert Ford, CPA, Multi-Family Affordable Housing Consultant

Indiana University, Bloomington, Indiana/over 30 years of professional experience in all facets of auditing conventional, HUD, Bond financed and low income housing tax credits/Hometown – Indianapolis, IN/Children Jamie (25), Blake (22), Samantha (18)/Rob enjoys anything outdoors – hunting, camping, fishing and kayaking (to name a few).

rford@comernowling.com

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OUR HISTORY

Comer, Nowling and Associates, P.C. d/b/a ComerNowling was formed on December 1, 2000. For the past 20 years, ComerNowling has been a National leader for audit/attestation/consulting/taxation services in multi-family affordable housing, nonprofit organizations, homeowner and condominium associations, small business consulting, business taxation, individual taxation, and employee benefit plans. ComerNowling serves a client base that spans from New York to Hawaii.

ComerNowling was originally founded by Glenn R. Comer, CPA, and Gregory L. Nowling, CPA. Their backgrounds include extensive experience in a Big Four firm specializing in nonprofit organizations and Federal and State governmental contracts, large regional firms specializing in multi-family affordable housing, and nonprofit organizations. The founders originally envisioned a firm that capitalized on their areas of expertise and experience yet had the capability to provide clients with a close relationship found in “mom and pop” firms. Our commitment to our clients is unprecedented. Because of our dedication to our client’s success, our clients benefit greatly from having the founders always available for their needs as well as a large and experienced staff in association with them. At ComerNowling, we are industry ESTABLISHED and focused on QUALITY.

In addition to being licensed in numerous states throughout the United States, ComerNowling and/or certain founders/associates are also members of the American Institute of Certified Public Accountants, Indiana CPA Society, Affordable Housing Association of Certified Public Accountants, Rural Rental Housing Association, Southern California Association of Nonprofit Housing, Florida Institute of Certified Public Accountants, Indiana Apartment Association, Association of Government Accountants, Employee Benefit Plan Audit Quality Center, and the Governmental Audit Quality Center.

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OUR CREDENTIALS

ComerNowling is a member of the American Institute of Certified Public Accountants, Rural Housing Association, Association of Government Accountants, Affordable Housing Association of Certified Public Accountants, Employee Benefit Plan Audit Quality Center, and the Government Audit Quality Center. ComerNowling and certain founders are also licensed in all States for which we practice.

Gregory L. Nowling, CPA has also previously developed training materials for presentation to USDA Rural Development employees regarding audit/AUP requirements. Some of these materials are still used today in presentations made by associations and USDA Rural Development throughout the United States.

Gregory L. Nowling, CPA, Glenn R. Comer, CPA, and Doug Jones, CPA have been guest speakers on numerous occasions at associations and conventions regarding issues including nonprofits, multi-family affordable housing, and taxation.

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OUR AREAS OF SPECIALIZATION

ComerNowling primarily is an audit/attestation firm specializing in multi-family affordable housing, commercial real estate, nonprofit organizations, homeowner and condominium associations, and employee benefit plans. However, ComerNowling is also one of the largest Indianapolis taxation firms specializing in individual, corporate, and partnership taxation and small business start-up and consulting.

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