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 23 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 and Managing Shareholder

Indiana University, Bloomington, Indiana, Bachelor of Science in Accounting/30 years of experience in multi-family affordable housing and nonprofits/27 years with ComerNowling/Hometown: Bloomington, Indiana/Wife, Amy/Children, Brandon (CPA, Blue & Co., LLC), Kennedy (Indiana University), Addison (17), and Jackson (13)/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 and Managing Shareholder (Emeritus), Principal of Taxation

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/27 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/over 20 years of experience in taxation (federal, state, local, multi-state, real estate, multi-family affordable housing, and nonprofits)/7 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

OUR TEAM

Cami Demaree, CPA, Principal, Nonprofit and Employee Benefit Plans

University of Evansville, Evansville, Indiana/30+ years of experience in nonprofits and employee benefit plans/9 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

Bengu Powell, CPA, Principal, Homeowner Associations and Condominium Associations 

Indiana University Purdue University at Indianapolis, IN and Bosphorus University, Istanbul, Turkey/19 years of experience/17 years with ComerNowling/Hometown: Burdur, Turkey/Husband, Kyle (Engineer)/Children, Colton (14), Hudson (11)/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

 

 

 

 

 

Tammy C. Anderson, Senior Tax Manager, Small Business, Corporation, Taxation

DeVry University, Indianapolis, IN, Master of Science in Accounting/ Martin University, Indianapolis, IN, Bachelor of Science in Accounting/20+ years of experience in small business consulting, not-for-profit, and taxation/Hometown: Miami, FL/Married for 14 years with 3 children and 2 grandchildren/Enjoys swimming, reading, dancing, traveling and spending time with family and friends.

tanderson@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)/15 years of experience/15 years with ComerNowling/Hometown: Chicago, Illinois/Children Adalynn (7) and Cameron (6)/Hobbies and personal enjoyments include exercising/basketball, flag football, traveling, bowling, corn hole, Chicago Bears and Chicago Bulls.

rcoleman@comernowling.com

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

Franklin College, Franklin, IN Bachelor of Arts – Major in Accounting/15 years of experience in governmental accounting and bond financing/5 years with ComerNowling/Hometown: Greensburg, IN/Currently lives in Noblesville, IN, with husband Brian, stepdaughters Emma (17) & Lily (14), son Zachary (2) and three rescue dogs/Hobbies and personal enjoyments include running, reading, watching sporting events, 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/12 years of public accounting experience/10 years with ComerNowling/Hometown: Carmel, Indiana/ Child: Madeline (3)/Hobbies and personal enjoyments include reading and international travel.

nphillips@comernowling.com

Jessica Vaughn, CPA, Senior 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/8 years with ComerNowling/Hometown: Anderson, IN/Husband – Zach (Tracfone)/Fur Child – Andie (German/Austrian Shepard mix, 4)/Hobbies and personal interests include Disney/Universal, animals, reading, and traveling.

jvaughn@comernowling.com

Tina M. Davis, EA, Tax Manager, Individual, Trust, Estates and Non-Profit Returns

Indiana Wesleyan College, Anderson, IN, Major in Accounting/13 years of experience in individual, trust and estate taxation/2 years of experience in tax resolution/Hometown: Indianapolis, IN/Hobbies and personal enjoyments include shopping, traveling, baking, reading, yoga and spending time with friends and family.

tdavis@comernowling.com

Gigi Eggers, CPA, MBA, Consultant, Multi-Family Affordable Housing

Loyola University Maryland, Accounting, major/Masters in Business Administration from University of Baltimore, Maryland/30+ years of public and private accounting experience with 25+ years in the affordable housing industry/Hometown – Baltimore, Maryland/Husband – Jim (Data Analyst)/Four-legged child – Sam (lab mix)/Hobbies and personal enjoyments include volunteering at BARCS (Baltimore Animal Rescue and Care Shelter) and other non-profit organizations and hanging out at the beach with friends.

geggers@comernowling.com

Abigail Ray, CPA Candidate, Tax Manager

Maranatha Baptist University, Watertown, WI, BBA in Accounting/7 years public accounting experience/6 years with ComerNowling/Hometown: Pound, Wisconsin/Husband, Jonathon (FGX International)/Hobbies and interests include traveling, photography, and running.

aray@comernowling.com

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Cody Bond, Audit Senior-In-Charge, Multi-Family Affordable Housing and Nonprofits

Ball State University, Bachelor of Science in Accounting/Hometown: Noblesville, IN/4 years with ComerNowling/Hobbies & Interests include wrestling, boating, traveling, car shows, and playing video games with friends and family.

cbond@comernowling.com

Kathryn Cowgill, CPA Candidate, Audit Senior-In-Charge, Multi-Family Affordable Housing and Nonprofits

University of Indianapolis, Indianapolis, IN, BS in Accounting w. Economics minor/1 year in healthcare accounting/6 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

Jamie Kubsch, Audit Senior-In-Charge, Multi-Family Affordable Housing

Purdue University, West Lafayette, IN, Bachelor of Science – Accounting & Business Management/4 years of public accounting experience/2 years with ComerNowling/Hometown: Rossville, IN/Hobbies and personal enjoyments include cooking, reading (always open to new book suggestions), traveling, watching movies and volunteering around the community.

jkubsch@comernowling.com

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

Indiana University, Bloomington, IN, Bachelor of Science in Business, Marketing/16 years experience/4 years with ComerNowling/Hometown: Sharpsville, IN/Husband – Scott (Cisco Systems)/Children Jordan & Brooke/Hobbies and Interests include traveling, skiing, and reading.

mdaugherty@comernowling.com

Chelsea Haymaker, Audit Senior-In-Charge, 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/1 year with ComerNowling/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

Galib Hossain, EA Candidate, Tax Senior

Yorkville University, Canada – Business Administration and Management/5 years public accounting experience/Place of Birth: Chittagong, Bangladesh (12 years)/Past Hometown: Toronto, Canada (16 years)/Current Hometown: Fishers, IN/Wife – Mouree (Healthcare Administration)/Hobbies and interests include spending time with family, weekly game nights, traveling and watching “The Office.”

ghossain@comernowling.com

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

Ball State University, Muncie, Indiana, B.S. in Accounting/25 years of experience/5 years with ComerNowling/Hometown: Fishers, Indiana / Husband, Ben (teacher)/Children, Sarah (20) & Clayton (18)/Hobbies and personal enjoyments include traveling, outdoor activities & spending time with friends & family.

jjuffer@comernowling.com

Leonardo Kim, MBA, CPA, Audit Senior, Nonprofit and HOA

Indiana University Jacob School of Music, Bloomington, IN, Bachelor of Music – Violin and Composition, Indiana University Kelley School of Business, Bloomington, IN, Master of Business Administration – MBA/8 years of experience in governmental audits and accounting/Birthplace: Honolulu, Hawaii/Hometown: Bloomington, IN/Hobbies include violin playing, music composing, weight-lifting and cardio exercises, reading and cooking.

lkim@comernowling.com

Hailey Duncan-Marsh, Audit Senior, Multi-Family Affordable Housing

Indiana State University, Terre Haute, IN, Bachelor of Science in Accounting/3 years with ComerNowling/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

Sara Tanner, Audit Senior, Multi-Family Affordable Housing, LIHTC

Indiana University, Indianapolis, IN, BA in Accounting & Supply Chain Management, with a Green Belt in Lean Six Sigma/4 years of public accounting experience in affordable housing and low-income housing tax credit programs/experience in consulting clients on process mapping and improvement, as well as identifying cost saving strategies/Hometown: Coatesville, IN/Child: Ayden/Hobbies and interests include traveling, playing softball, doing jigsaw puzzles, sharing and creating funny memes, headbanging at a rock concert, watching her son play hockey and spending time with family and friends.

stanner@comernowling.com

Sean Tillotson, CPA, Tax Senior-In-Charge

Indiana University Purdue University, Indianapolis, Indianapolis, IN, B.S. in Accounting and Finance/1 year with ComerNowling/Hometown: Brownsburg, IN/Hobbies and personal enjoyments include fishing, playing chess, shopping, and spending time with family and friends.

stillotson@comernowling.com

 

 

 

 

 

 

Alec Witt, Audit Senior, Multi-Family Affordable Housing, ERISA

Wayne State University, Detroit, MI, B.S. in Accounting, Masters of Business Administration/6 Years of Government Accounting, 1 Year of Project Accountant/2 years with ComerNowling/Hometown: Fishers, IN/Hobbies include camping, fishing, and spending time with my family and friends.

awitt@comernowling.com

Lexi Childs, Audit Staff, Multi-Family Affordable Housing 

Ball State University, Muncie, IN, Bachelor of Science – Major in Accounting /1 year with ComerNowling/Hometown: Westfield, IN/Hobbies and Personal Interests include traveling, concerts, board/card games, movies, anything outdoors, and spending time with family and friends.

lchilds@comernowling.com

Keith Rickman, Audit Staff, Multi-Family Affordable Housing and Nonprofits

Indiana State University, Lambda Chi Alpha Alumnus, Terre Haute, IN, B.S. in Accounting and Business Administration, concentration in Finance and minor in Forensic Accounting/4 years experience in MFAH Accounting/1 year with ComerNowling/Hometown: Danville, IL/Guardianship of Siblings Brianna(17), Shane (16)/Fur Child – Scout (Australian Shepard, 1)/Hobbies and personal interests include Billiards, animals, sports, video games, sneaker/fashion collecting, and traveling.

krickman@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

Connor Sutherland, Audit Staff, Multi-Family Affordable Housing and Nonprofits

Ball State University, Muncie, IN, Bachelor of Science in Accounting/Hometown: Manassas, VA / Hobbies and Personal Interests include playing softball and golf, gaming with friends and a big Star Wars fan.

csutherland@comernowling.com

Lawrence Trowbridge, Audit Staff, Multi-Family Affordable Housing and Nonprofits

Indiana University Kelley School of Business, Bloomington, IN, Bachelor of Science in Business – Major in Accounting / Hometown: Indianapolis, IN / Hobbies and personal interests include mountain biking, electronic music production, billiards, and martial arts.

ltrowbridge@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/12 years with ComerNowling/Wife Lisa/ Children Eli (active duty Lieutenant), Katie (professional artist and musician)/30 years with various residential home builders, home improvement contractors and general real estate.

erobertson@comernowling.com

Brittany Haymaker, Reserve Specialist

The Art Institute of Indianapolis, Indianapolis, IN – BA Fashion Design/1 year with ComerNowling/Hometown: Fishers, IN/Husband – Taylor/Fur Child – Daisy Mae (German Shepherd, Black Lab, Saint Bernard)/Hobbies and personal enjoyment include reading, traveling, outdoors, dolphins, and spending time with family and friends.

bhaymaker@comernowling.com

Jaden Brown, Audit Intern, Multi-Family Affordable Housing

Butler University, Indianapolis, IN. Bachelor of Science in Accounting/Hometown: Greenfield, IN/Hobbies and Personal Interests include sports, classic cars, and watching movies.

jbrown@comernowling.com

Sophie Ann Blackwell, Audit Intern

Indiana University, Bloomington, IN, Kelley School of Business, B.S. in Accounting and Business Analytics, Expected graduation of Spring 2025, Member of Chi Omega/Hometown: Fishers, Indiana/Hobbies include spending time with my labradoodle, wakeboarding, kayaking and traveling.

sblackwell@comernowling.com

Matthew Dowling, Tax Intern

Indiana University, Purdue University of Indianapolis, Kelley School of Business, B.S. in Accounting, Expected graduation of Spring 2024/Hometown: Brownsburg, Indiana/Pets include Maisy (cat), Amaretto (kitten), and Ducky (Beagle puppy)/Personal hobbies include spending time with friends and family, playing videogames with friends, and going out to eat.

mdowling@comernowling.com

Anna Lucy, Audit Intern

Butler University, Indianapolis, IN. B.S. in Accounting, Expected Graduation: Summer 2024/Hometown: Star City, Indiana/Pets: Beatle (Cat), Betty (Cat), and Ivy (Kitten)/Hobbies and Interests include singing, making floral arrangements, foreign languages, cross stitch, volunteering/advocacy, and candy making.

alucy@comernowling.com

 

 

 

 

 

 

Shonetell Blackburn, Office Manager

Clark College, Atlanta, Georgia/over 30 years of administrative experience in Office Management, Human Resources, Customer Service and Marketing/25 years with ComerNowling/Hometown: Indianapolis, Indiana/Married for 37 years with three children/eight grandchildren/Enjoys designing, event planning, traveling and spending time with family and friends.

sblackburn@comernowling.com

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

ECPI Computer Institute, Roanoke, Virginia/28 years of administrative and management experience/18 years with ComerNowling/Hometown: Sycamore, Ohio/Married for 20 years with three children, two grandchildren and three dogs / Enjoys traveling, watching movies, and playing games with friends and family.

clawson@comernowling.com

Angie Dreiman, Tax Assistant

Indiana State University, Terre Haute, IN – Bachelor of Science in Criminology/2 years with ComerNowling/Hometown: Terre Haute, Indiana/Husband, Shawn/Children: Dylan (20), Marissa (18)/Hobbies and personal enjoyments include traveling, playing golf, attending collegiate and professional sporting events (IU Basketball, Indiana Pacers) and spending time with family and friends.

adreiman@comernowling.com

Shannon Ixos, Administrative Assistant, Multi-Family Affordable Housing

Wheeling Jesuit University, Wheeling, WV – BA History & Secondary Education/15 years of professional experience/1 year 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

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

15 years of banking experience/14 years of administrative and management experience/6 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/3 years with ComerNowling/Hobbies and personal enjoyment include healthy cooking, reading, spending time with family, studying and obeying the bible, movies, and exercising.

foneal@comernowling.com

 

 

 

 

 

 

Amy N. Nowling, Director of Marketing and Client Relations

Butler University, Indianapolis, Indiana, B.S. in Marketing/over 25 years of professional experience in marketing and business development including 9 years at PricewaterhouseCoopers/9 years with ComerNowling/Amy resides in Indianapolis with her husband, Gregory, and son, Jackson/In her free time she enjoys  vacationing in Florida, watching football 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

Douglas O. Jones, CPA, Retired, Shareholder, Nonprofits, ERISA and Homeowner Associations

Indiana University, Bachelor of Science in Accounting/over 30 years of experience in nonprofits and taxation/13 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

Dawn Becker, Retired, Senior Manager Homeowner Associations and Condominium Associations

20 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.

Lindsey Rinehart, MBA, CPA, (Emeritus) Multi-Family Affordable Housing

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

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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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