Company
Novogradac Services
Company:
Meet the Partners
Partners – California
San Francisco
Michael J. Novogradac, CPA
Michael Novogradac is the managing partner in the San Francisco, Calif. office of Novogradac & Company LLP. He has more than 25 years of experience specializing in affordable housing, community development and renewable energy. Mr. Novogradac’s focus is in real estate taxation and accounting. He is the author of numerous real estate-related tax and accounting articles and books, including the New Markets Tax Credit Handbook and the Low-Income Housing Tax Credit Handbook. A frequent speaker at tax credit conferences and forums throughout the country, Mr. Novogradac is very active in advocating for the inclusion of affordable housing, historic, new markets and renewable energy tax credits in federal and state policy and broadcasts a weekly podcast that focuses on tax credit issues. In addition, he serves as advisor on industry and governmental affairs for the NMTC Working Group and the LIHTC Working Group. Mr. Novogradac also serves on the executive committee of the Housing Advisory Group and the boards of directors of the Affordable Housing Tax Credit Coalition, the NMTC Coalition and Historic Tax Credit Coalition. He previously served on the boards of directors of A Hand Up and the Berkeley Chess School, the board of governors of the California Housing Consortium, as an advisory board member of the National Leased Housing Association, the Federal Housing Policy Council and Housing and Development Reporter, and was a member of the National Housing &Rehabilitation Association NMTC Steering Committee, the National Trust for Historic Preservation Tax Policy Council and the California State Treasurer's Housing Finance Advisory Board, as well as a board member and CFO of the Housing Industry Foundation. Mr. Novogradac graduated from the University of California, Los Angeles with a bachelor’s degree in economics. He received an MBA with highest honors from the University of California, Berkeley. He is licensed in California, Oregon and Texas as a certified public accountant.
Richard B. Hutchins, CPA
Richard Hutchins is a partner in the San Francisco, Calif. office of Novogradac & Company LLP. He has more than 25 years of experience specializing in real estate taxation, capital formation using pass-through entities, and tax-saving techniques for high net worth individuals. Mr. Hutchins’ clients include market rate and affordable housing partnerships, real estate developers, investment partnerships, and high net worth individuals. Prior to joining Novogradac & Company LLP, he was an experienced tax manager with Ernst & Young LLP. He received a bachelor’s degree in accounting and master’s degree in accounting with honors from Brigham Young University. Mr. Hutchins is a member of the Novogradac & Company LLP executive committee and is licensed in California as a certified public accountant.
Jon E. Krabbenschmidt, Esq., CPA
Jon Krabbenschmidt joined Novogradac & Company LLP in 1991 and became a partner in the San Francisco, Calif. office in 1992. Prior to joining Novogradac & Company, Mr. Krabbenschmidt was a tax manager with Arthur Andersen in San Francisco. He also spent five years directing financial product design and taxation for a San Francisco-based financial services company. Mr. Krabbenschmidt received a bachelor’s degree in business management with an emphasis in accounting, graduating with honors in 1976. In 1979, he received his juris doctor from the University of San Francisco. He became a licensed attorney in California in 1979 and a certified public accountant in California in 1982. He serves as the firm’s general counsel. Mr. Krabbenschmidt specializes in real estate and partnership accounting and taxation, assisting clients with accounting and tax compliance as well as various other consulting and tax planning activities, including review and drafting of partnership agreements, consulting on organizational structuring, financial forecasting, and cost segregation studies. His clients include high net worth individuals, trusts and estates, market rate and affordable housing partnerships and developers, and vineyards and wineries. Mr. Krabbenschmidt provides expert witness services and litigation support services. He has performed expert witness services in California, Florida, Texas, Louisiana and Nevada federal and state courts.
Stephen B. Tracy, CPA
Stephen Tracy is a tax partner in the San Francisco, Calif. office of Novogradac & Company LLP. As the practice leader of the firm’s renewable energy practice, he has significant experience working directly with independent power producers, system integrators and developers of solar, wind, biogas, geothermal, ethanol and other renewable energy projects. Mr. Tracy also has significant experience representing institutional investors and developers by assisting in structuring tax equity financings for renewable energy projects that monetize the subsidies from existing federal and state programs that promote renewable energy development; in particular, the investment tax credit, the Section 1603 Treasury Grant program, the production tax credit and the new markets tax credit, along with a host of state and local programs (e.g. rebate programs, production based incentives, feed-in-tariffs, SRECs, etc.). He is a co-author of the firm’s Renewable Energy Tax Credit Handbook, has written many articles on affordable housing and real estate related topics and is a frequent speaker at various renewable energy industry and affordable housing events. He also serves as chairperson of Novogradac & Company’s two annual renewable energy conferences. In real estate matters, his primary emphasis is in the taxation and syndication of affordable housing investments. In this role, he represents real estate developers, syndicators and institutional investors involved in the development, investment and management of affordable housing assets. Prior to joining Novogradac & Company, Mr. Tracy worked at Arthur Andersen in San Francisco, where he served a variety of clients generally concentrated in the real estate, securities and venture capital industries. He received his bachelor’s degree in business administration with an emphasis in finance and real estate from San Francisco State University. He is licensed in California as a certified public accountant.
Michael G. Morrison, CPA
Michael Morrison is a partner in the San Francisco, Calif. office of Novogradac & Company LLP. Mr. Morrison has extensive knowledge of real estate, including affordable housing and federal governmental auditing requirements, including U.S. Department of Housing and Urban Development and Rural Housing Service programs. Mr. Morrison is the partner in charge of defeasance services for the firm as well as a co-founder of the LIHTC Working Group, a membership organization that addresses industry concerns and technical issues. He serves as the technical editor of the firm’s Financial Forecast Model. Mr. Morrison speaks frequently at industry sponsored conferences and workshops and serves as chairperson for Novogradac & Company’s annual housing finance conference in Las Vegas. Mr. Morrison earned his bachelor’s degree in business administration from the University of California, Berkeley. He is licensed in California and Oregon as a certified public accountant.
Owen P. Gray, CPA
Owen Gray is a partner in the San Francisco, Calif. office of Novogradac & Company LLP. Mr. Gray has worked extensively in all areas of real estate, with an emphasis in the low-income housing tax credit and the new markets tax credit NMTC industries. In addition, he has thorough knowledge of the historic rehabilitation credit and tax-exempt bond financed transactions. Mr. Gray is a frequent speaker at industry sponsored conferences and workshops, serves as chairperson of Novogradac & Company’s annual NMTC conference held in San Diego, Calif., and is the technical editor for the firm’s New Markets Tax Credit Handbook as well as for the NMTC content in the monthly Novogradac Journal of Tax Credits. He serves on the board of directors of the Historic Tax Credit Coalition. Mr. Gray earned his bachelor’s degree in accounting from Golden Gate University after serving in the U.S. Navy. He is a member of the Novogradac & Company LLP Executive Committee and is licensed in California as a certified public accountant.
James R. Kroger, CPA
James Kroger is a partner in the San Francisco, Calif. office of Novogradac & Company LLP. Mr. Kroger has extensive experience in consulting for affordable housing projects financed with low-income housing tax credits (LIHTCs) and tax-exempt bonds. He conducts workshops regarding tax credit applications, tax-exempt bond applications and tax credit property compliance; and he has created a training program to help property managers become certified in IRS Section 42 tax credit property compliance. Mr. Kroger serves as the technical editor of the firm’s LIHTC Property Management Handbook as well as the technical editor on IRS Section 42 property compliance issues for the monthly Novogradac Journal of Tax Credits. He serves on the board of directors of the California Housing Consortium and is often a speaker at the housing credit conference hosted by the National Council of State Housing Agencies. He received his bachelor’s degree in legal studies from the University of California, , Berkeley and his master’s degree in business administration from the University of California, Davis. Mr. Kroger is licensed in California as a certified public accountant.
Paul Charron, CPA
Paul Charron is a partner in the San Francisco, Calif. office of Novogradac & Company LLP. He specializes in accounting and auditing in the real estate and renewable energy industries. His experience includes accounting and auditing of affordable housing projects, real estate partnerships, limited liability companies, joint ventures for real estate developers, property owners, homebuilders and mortgage banking providers. Within the renewable energy industry, he has experience providing accounting and business advisory services to developers, syndicators and institutional investors on projects that use the investment tax credit and the production tax credit. He also serves as technical editor for the firm’s Tax-Exempt Bond Handbook: A Tax Credit Practitioners Guide to Using Tax-Exempt Bonds for Low-Income Housing Tax Credit Projects and GAAP for Tax Credit Investments. Prior to joining Novogradac & Company, Mr. Charron was an audit senior manager with Ernst & Young LLP, where he served technology companies, and an audit manager with PricewaterhouseCoopers LLP in Toronto, Canada, where he served a variety of clients in the technology, retail and consumer products, and real estate and tourism industries. Mr. Charron also worked in Switzerland and the Caribbean while at PricewaterhouseCoopers LLP. He has significant SEC reporting experience, including periodic filings, mergers and acquisitions, and initial public offerings. He received a bachelor's degree in economics from the University of Western Ontario in London, Ontario, Canada, and is licensed in Delaware, Washington and Oregon as a certified public accountant.
Jonathan C. Adkins, CPA
Jonathan Adkins is a partner in the San Francisco, Calif. office of Novogradac & Company LLP. Mr. Adkins provides audit and tax services for various real estate partnerships, including those subject to the auditing requirements of the U.S. Department of Housing and Urban Development. He also works in the loan defeasance industry, working with borrowers to defease their commercial mortgage-backed securities. Mr. Adkins received a bachelor’s degree in business administration with a concentration in finance from the California Polytechnic State University in San Luis Obispo, Calif. He is licensed in California as a certified public accountant.
Lance S. Smith, CPA
Lance Smith is a partner in the San Francisco, Calif. office of Novogradac & Company LLP. Mr. Smith specializes in managing audits, completing tax returns and providing other attestation and consulting services for partnerships in the affordable housing industry, including those subject to the auditing requirements of the U.S. Department of Housing and Urban Development, and for nonprofit organizations, including those subject to government auditing standards and U.S. Office Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. He is also involved with the firm’s audit quality control. Mr. Smith earned bachelor’s and master’s degrees in accounting from Brigham Young University. He is licensed in California as a certified public accountant.
Molly O'Dell, CPA
Molly O'Dell is a partner in the San Francisco, Calif. office of Novogradac & Company LLP. She joined Novogradac & Company LLP in January 1999 and provides tax, attestation and consulting services to real estate developers and affordable housing partnerships, including preparing forecasts, tax credit applications and tax-exempt bond applications for various states. Ms. O’Dell specializes in U.S. Department of Housing and Urban Development and A-133 auditing procedures, tax-exempt bond financed rehabilitation projects, and complex tax planning strategies involving purchase accounting and cost segregation. She gained experience by working as a controller for a San Jose developer, and is a frequent speaker on the affordable housing conference circuit. She also serves as a technical editor for the firm’s Tax-Exempt Bond Handbook: A Tax Credit Practitioners Guide to Using Tax-Exempt Bonds for Low-Income Housing Tax Credit Projects. Ms. O’Dell began consulting on renewable energy projects in 2010, and has taught classes on combining solar panels with affordable housing. She has consulted in the Section 1603 Treasury Grant world, working on safe harbor reporting, Treasury grant applications and tax return preparation, and is now working with clients on the transition back to an investment tax credit world. She received her bachelor’s degree in economics from the University of California, Los Angeles. She is licensed in California as a certified public accountant.
Long Beach
Diana R. Letsinger, CPA
Diana Letsinger is a partner in the Long Beach, Calif. office of Novogradac & Company LLP. She specializes in community development and affordable housing, including the new markets tax credit (NMTC), low-income housing tax credit, historic rehabilitation tax credit and renewable energy tax credit industries. Ms. Letsinger works with investors, syndicators and developers on structuring, financing and maximizing the benefits of combined tax credit structures. She is a technical editor for the New Markets Tax Credit Handbook, a frequent speaker at industry sponsored conferences and workshops, and a regular contributor to the Novogradac Journal of Tax Credits’s NMTC content. Ms. Letsinger graduated from the University of California, Berkeley with a bachelor's degree in business administration. She is licensed in California as a certified public accountant.
William A. Letsinger, CPA
William Letsinger is a partner in the Long Beach, Calif. office of Novogradac & Company LLP. Mr. Letsinger has extensive experience in affordable housing and community development with an emphasis in the low-income housing tax credit and historic rehabilitation credit. He earned his bachelor’s degree in business administration from Loyola Marymount University and his master’s degree in business administration with a concentration in accounting from San Francisco State University. Mr. Letsinger is licensed in California as a certified public accountant.
Partners – Washington, D.C.
Brad E. Weinberg, MAI, CCIM
Brad Weinberg is a partner in the metro Washington, D.C. office and heads the Government Consulting and Valuation Advisory Services (GoVal) group nationally for Novogradac & Company LLP. Mr. Weinberg has extensive experience in providing real estate valuation, business valuation, transaction support, due diligence services, economic impact analysis (IMPLAN), and litigation support to both public and private sector interests. Mr. Weinberg has also consulted with a variety of government agencies, including the U.S. Department of Housing and Urban Development, the Small Business Administration, the Department of Defense and the Federal Deposit Insurance Corporation. He has extensive experience with the low-income housing, new markets and renewable energy tax credit programs and housing subsidy programs, such as Section 8, Rural Development and the Military Housing Privatization Initiative. His previous experience includes working as a manager in the Washington, D.C. office of Ernst & Young LLP. Mr. Weinberg received a bachelor’s degree in urban planning and a master’s degree in accounting and financial management from the University of Maryland. He is a certified appraiser and is a designated member of both the Appraisal Institute and the Commercial Investment Real Estate Institute.
H. Blair Kincer, MAI, CRE
LEED Green Associate
H. Blair Kincer is a partner in the metro Washington, D.C. office of Novogradac & Company LLP in the firm’s government consulting and valuation advisory services (GoVal) group. Mr. Kincer specializes in three primary practice areas: market analysis and appraisal of various types of mixed income and affordable housing projects, new markets tax credit (NMTC) industry consulting, and market analysis and appraisal in the alternative energy industry. The real estate appraisal practice has specialized competencies in the U.S. Department of Housing and Urban Development (HUD) MAP program, HUD rent comparability studies and valuation of all tangible and intangible assets involved in affordable housing development. In the NMTC arena, Mr. Kincer specializes in various analyses involving evaluating debt and real and financial asset value/appraisal questions. His experience in the alternative energy industry includes solar and wind generation facility appraisals and impact analyses of alternative energy services provided to affordable housing. Mr. Kincer, a certified LEED Green Associate, brings to his practice a broad understanding of green building technologies, best practices and the LEED Rating System. Prior to joining Novogradac & Company LLP, Mr. Kincer was vice president of acquisitions for a regional developer where he specialized in financial and economic feasibility analysis. His responsibilities included finding and processing potential acquisitions for rehabilitation using tax credit and tax-exempt bond financing. Mr. Kincer served as a manager with Ernst & Young LLP, where he performed portfolio valuations, market analysis and loan pool performance reviews. His areas of specialization include retail and hospitality. Mr. Kincer received his bachelor’s degree from West Virginia University and his MBA from Duquesne University. He is a member of the Appraisal Institute and a certified general appraiser in Arizona, Connecticut, Maryland, Michigan, Mississippi, New York, Pennsylvania, South Carolina, Tennessee, Virginia, Washington and West Virginia.
Partners – Atlanta, Georgia
Bentley D. Stanton, CPA, CMA
Bentley Stanton is a partner in the metro Atlanta, Ga. office of Novogradac & Company LLP. He specializes in accounting and auditing of for-profit, nonprofit and public housing authorities. He has considerable experience with affordable housing projects, including those subject to the auditing requirements of the U.S. Department of Housing and Urban Development, as well as various other tax credit programs. Mr. Stanton frequently consults with clients on unusual or complex accounting issues. He provides accounting and audit services for tax credit syndicators, developers, qualified active low-income community businesses, renewable energy projects, nonprofit entities and local housing authorities. Prior to joining Novogradac & Company, Mr. Stanton was an audit senior manager with Ernst & Young LLP. He has significant SEC experience, including periodic filings, mergers and acquisitions and initial public offerings. Mr. Stanton earned an undergraduate degree in business administration with an emphasis in finance from Brigham Young University and received a master’s degree in accounting from Utah State University. He is licensed in Georgia, California, Arkansas, Mississippi, Tennessee, Florida and Utah as a certified public accountant.
Tonya Phongsavanh, CPA
Tonya Phongsavanh is a partner in the metro Atlanta, Ga. office of Novogradac & Company LLP. Ms. Phongsavanh specializes in real estate developer consulting, with an emphasis in real estate partnership audit and taxation. She also has extensive experience with equity sponsors, specializing in equity fund audit and tax consulting, and has worked extensively with low-income housing and renewable energy tax credits. Ms. Phongsavanh received a bachelor’s degree in business administration with an emphasis in accounting from North Georgia College and State University and a master’s degree in taxation from Georgia State University. She is licensed as a certified public accountant in Georgia.
Brad Elphick, CPA
Brad Elphick is a partner in the metro Atlanta, Ga. office of Novogradac & Company LLP. He has extensive experience in the low-income housing and new markets tax credit (NMTC) programs. Mr. Elphick specializes in developer consulting with an emphasis in forecasting and partnership taxation. He also works extensively with real estate partnership audits, compliance audits, as well as the structuring of low-income housing and NMTC applications. Mr. Elphick also leads and coordinates the NMTC Working Group, a membership organization that is highly regarded for the work it does addressing technical programmatic issues surrounding the NMTC industry. He is a regular contributor to the Novogradac Journal of Tax Credits’s NMTC content, a frequent speaker at industry events, and serves as chairperson of Novogradac & Company’s annual fall New Markets Tax Credit Conference. Mr. Elphick received a bachelor’s degree in business administration with an emphasis in finance from Emory University and a master’s degree in taxation from Georgia State University. He is licensed in Georgia, Puerto Rico and the District of Columbia as a certified public accountant.
Partners – Boston, Massachussetts
Tony Grappone, CPA
Tony Grappone is a partner in the Boston, Mass. office of Novogradac & Company LLP, where he specializes in providing accounting, tax and consulting services to developers, syndicators and investors of projects that qualify for federal and state tax credits such as the low-income housing tax credit, historic rehabilitation tax credit, new markets tax credit and renewable energy tax credits. Mr. Grappone is a frequent speaker at various renewable energy and other tax credit industry events and has contributed several articles on renewable energy to the Novogradac Journal of Tax Credits and serves as a technical editor of the firm’s Renewable Energy Tax Credit Handbook. Prior to joining Novogradac & Company LLP, Mr. Grappone worked at Ernst & Young LLP specializing in partnership taxation within the affordable housing industry and servicing many of the nation’s largest tax credit syndicators and investors. In addition, he served several leading venture capital firms as well as commercial real estate developers and investors. Mr. Grappone serves as a member on the Northeastern University Undergraduate Accounting Group Advisory Board and is on the board of directors of the Women’s Institute for Housing and Economic Development. He received a bachelor’s degree from Northeastern University in Boston, Mass. and is licensed in Massachusetts and New Hampshire as a certified public accountant.
Jim McGowan, CPA
McGowan, CPA
Jim McGowan is a partner in the Boston, Mass. office of Novogradac & Company LLP. He has more than 30 years of experience in the real estate industry, with an emphasis in affordable housing. This experience includes accounting, auditing and compliance of projects subject to the regulatory requirements of the U.S. Department of Housing and Urban Development and various state agencies, as well as projects developed using low-income housing tax credits. Mr. McGowan received a bachelor’s degree in business administration from Northeastern University in Boston, Mass. and is licensed in Massachusetts, California, New York and Rhode Island as a certified public accountant.
Charles A. Rhuda III, CPA
Charles A. Rhuda III is a partner in the Boston, Mass. office of Novogradac & Company LLP. He has more than 20 years of experience in the real estate industry, predominately in affordable housing and historic rehabilitation. Mr. Rhuda works with tax credit developers, managers, syndicators and investors on structuring, financing and syndicating low-income and historic rehabilitation tax credits, in addition to providing traditional audit and tax services. He is a frequent speaker at regional and national seminars on topics in the affordable housing and historic rehabilitation industries, as well as a contributor to industry trade publications. Mr. Rhuda graduated from Pace University with a bachelor’s degree in public accounting. He is licensed in New York, Massachusetts, New Jersey, Connecticut and Maryland as a certified public accountant.
Partners – Kansas City, Missouri
Rebecca S. Arthur, MAI
Rebecca Arthur is a partner with the Government Consulting and Valuation Advisory Services (GoVal) group and heads up the metro Kansas City, Mo. area office of Novogradac & Company LLP. She has extensive experience in market analysis and appraisal of multifamily developments including those with low-income housing tax credits, USDA, Section 8, Freddie Mac, Fannie Mae and FHA financing and for development with conventional financing. Additionally, she specializes in consulting for developers and state housing agencies, as well as preparing valuations of general and limited partnership interests and year 15 valuation issues. Prior to joining Novogradac & Company LLP, Ms. Arthur was an analyst with the corporate finance group of Deloitte and Touche LLP, specializing in business valuations and acquisitions. She received her bachelor’s degree in finance from the University of Nebraska at Lincoln. Ms. Arthur is a designated member of the Appraisal Institute, a member of the Kansas City Commercial Real Estate Women organization, a member of the National Council of Housing Market Analysts, and is a certified general real estate appraiser in Arkansas, California, Kansas, Michigan, Minnesota, Missouri, Iowa and Texas.
Partners – St. Louis, Missouri
Michael Kressig, CPA
Michael Kressig is a partner in the St. Louis office of Novogradac & Company LLP where he specializes in affordable housing and community development, including low-income housing tax credit, historic rehabilitation tax credit and new markets tax credit transactions. He has more than 20 years of public accounting and business advisory experience. His consulting expertise includes forecasts and projections, deal structuring and related services, with an emphasis in developer consulting. Mr. Kressig also works extensively with real estate partnership and compliance audits and advises clients on accounting, tax and regulatory issues. Prior to joining Novogradac & Company LLP, Mr. Kressig was partner in charge of Sabino & Company's Assurance Services Group, and directed the firm's Real Estate Services Practice Group. Mr. Kressig also served as a senior manager with Deloitte LLP where he specialized in financial industry audits as well as merger and acquisition consulting and due diligence. Mr. Kressig received a bachelor’s degree in business administration, majoring in accounting, from Rockhurst University. He is licensed in Missouri as a certified public accountant.
Partners – Ohio
Cleveland
Renee Beaver, CPA
Renee Beaver is a partner in the Cleveland office of Novogradac & Company LLP. She has more than 20 years of experience in the real estate industry, with an emphasis in affordable housing, historic redevelopment and renewable energy. Ms. Beaver represents both for-profit and nonprofit developers and consults with numerous investors in affordable housing in addition to providing audit and tax services. Her experience includes accounting, auditing, forecasting and compliance of projects subject to the regulatory requirements of the low-income housing tax credit program and the U.S. Department of Housing and Urban Development. She represents developers and investors in structuring a variety of real estate transactions and is a frequent speaker at real estate industry conferences. Ms. Beaver is the treasurer on the Ohio Housing Council’s executive committee, is a member of Illinois’s and Michigan’s housing councils and is active in the National Association of Home Builders. She graduated from Cleveland State University and is licensed in Ohio and Michigan as a certified public accountant.
Thomas Boccia, CPA
Tom Boccia is a partner in the Cleveland, Ohio office of Novogradac & Company LLP. Mr. Boccia has for more than 26 years provided audit and tax services to the real estate industry, with an emphasis in commercial and residential development projects. He has extensive experience with the historic rehabilitation tax credit (HTC), new markets tax credit (NMTC), low-income housing tax credit, tax-exempt bond-financed transactions, U.S. Department of Housing and Urban Development auditing requirements and providing tax and auditing services to tax credit equity funds. His experience includes working with complex financing for community development real estate projects, including using NMTCs, historic and rehabilitation tax credits, public/private partnerships, and other federal, state and local tax credits and incentives. Tom also has extensive experience in preparing financial forecasts for HTC and NMTC deals. Tom also works extensively with community development entities, tax credit equity sponsors and real estate developers. Mr. Boccia serves as the technical editor for the firm’s Historic Rehabilitation Handbook and for the HTC content of the monthly Novogradac Journal of Tax Credits. Prior to joining the firm, he was a partner in a firm that provided audit and tax services to the real estate industry. His responsibilities included working with clients involved in real estate partnerships, limited liability companies and joint ventures for residential, retail and hospitality projects. Mr. Boccia received a bachelor’s degree in business administration with an emphasis in accounting from Bowling Green State University. He is licensed in Ohio as a certified public accountant.
Annette Stevenson, CPA
Annette Stevenson is a partner in the Cleveland, Ohio office of Novogradac & Company LLP. She has more than 19 years of public accounting and business advisory experience, with an emphasis on complex financing for community development real estate projects, including new markets tax credits (NMTCs), historic and rehabilitation tax credits, public/private partnerships, and other federal, state and local tax credits and incentives. Ms. Stevenson assists her clients in transaction structuring, financial modeling, NMTC compliance and reporting, due diligence and feasibility, and navigating accounting and tax issues. Her client base includes community development entities (CDEs), real estate developers, investors, municipalities and other government entities, community development corporations, financial institutions, and nonprofit organizations. Additionally, Ms. Stevenson provides a broad range of advisory services to CDEs, including transaction structuring, development and implementation of internal compliance policies and procedures, bookkeeping, monthly loan servicing and asset management, compliance review and Community Development Financial Institutions Fund reporting. Ms. Stevenson serves as chairperson of Novogradac & Company’s New Markets Tax Credit Spring Conference in Washington, D.C. She is a nationally recognized NMTC expert and speaker who has presented to audiences across the nation. Ms. Stevenson is the 2006 President for the Cleveland Chapter of Commercial Real Estate Women (CREW) and was named to Crain’s Cleveland Business “Forty under 40” in 2009. She graduated from Cleveland State University and is licensed in Ohio as a certified public accountant.
Dover
Daniel J. Smith, CPA
Daniel Smith is a partner in the Dover, Ohio office of Novogradac & Company LLP. Mr. Smith has extensive experience in affordable housing, community development and renewable energy, assisting developers and investors in maximizing the benefits of low-income housing, historic rehabilitation, new markets and renewable energy tax credits. He also practices extensively in secondary market transactions with a focus on due diligence, forecasting and consulting to maximize the benefits of such transactions. He is a frequent speaker at industry sponsored conferences and workshops, is a co-author of the firm's Renewable Energy Tax Credit Handbook and serves as the technical editor of the monthly Novogradac Journal of Tax Credits’s renewable energy tax credit content. Mr. Smith earned his bachelor's degree in accounting from the University of Akron. He is licensed as a certified public accountant in Ohio.
John Sciarretti, CPA
John Sciarretti is a partner in the Dover, Ohio office of Novogradac & Company LLP where he specializes in real estate finance and community development, including the low-income housing tax credit, historic rehabilitation tax credit (HTC), new markets tax credit (NMTC) and renewable energy credits. Mr. Sciarretti has extensive financial experience working with business, including 19 years in public accounting and four years as an executive financial manager in industry. He consults with tax credit investors, syndicators and developers on structuring, financing and syndicating the low-income housing, new markets and historic rehabilitation tax credits. He also advises clients on accounting, tax and regulatory matters. He has published articles, contributes NMTC content to the Novogradac Journal of Tax Credits and is a frequent speaker at industry events. Mr. Sciarretti earned a bachelor’s degree in finance and accounting from the University of Dayton and a master’s degree in taxation from the University of Akron. He is licensed as a certified public accountant in Ohio.
David L. Conway, CPA
David Conway is a partner in the Dover, Ohio office of Novogradac & Company LLP. Mr. Conway has more than 25 years of experience in the affordable housing industry. Prior to joining Novogradac & Company, he was the chief accounting officer for a large syndicator of affordable housing and new markets investments where he had overall responsibility for corporate, tax credit fund, property accounting, tax and financial reporting functions. In addition, Mr. Conway worked in public accounting for 18 years during which time his focus was in accounting, audit, tax and consulting in the affordable housing industry, with an emphasis in low-income housing tax credits. He also has extensive accounting and auditing experience in the areas of state and local governments and nonprofit organizations. Mr. Conway holds a bachelor’s degree in accounting from Virginia Tech. He is licensed as a certified public accountant in Ohio and Virginia.
Stacey Stewart, CPA
Stacey Stewart is a partner in the Dover, Ohio office of Novogradac & Company LLP. Ms. Stewart works extensively with institutional investors, syndicators, insurers and real estate developers and specializes in the low-income housing tax credit (LIHTC) industry. Her experience includes assisting clients with attestation services, tax return preparation, transaction structuring and underwriting, due diligence and feasibility, and consulting on complex tax and accounting issues. She also leads and coordinates the LIHTC Working Group, a membership organization that addresses industry concerns and technical issues. Ms. Stewart is a speaker at industry conferences and client sponsored training sessions. Prior to joining the firm in January 2004, Ms. Stewart worked for four years in the tax services practice of PricewaterhouseCoopers LLP, during which time she specialized in multistate tax issues, financial institutions and manufacturers. She received a bachelor’s degree in accounting from Otterbein College and is licensed in Ohio and Illinois as a certified public accountant.
Partners – Portland, Oregon
Nicolo R. Pinoli, CPA
Nicolo Pinoli is a partner in the Portland, Ore. office of Novogradac & Company LLP where he specializes in affordable housing and community development, including the low-income housing tax credit (LIHTC), new markets tax credit (NMTC), historic rehabilitation tax credit and tax-exempt bond financed transactions. Mr. Pinoli has extensive experience in financial statement audits, tax return preparation, transaction underwriting, and consulting on transaction structuring and LIHTC and NMTC compliance. He has published many articles on various technical issues confronting the affordable housing and community development industries. Mr. Pinoli received a bachelor’s degree in accounting and a master’s degree in professional accounting from Brigham Young University and is licensed in California, Oregon and Washington as a certified public accountant.
George F. Littlejohn, CPA, HCCP
George Littlejohn is a partner in the Austin, Texas office of Novogradac & Company LLP. Mr. Littlejohn specializes in commercial real estate development, with an emphasis in affordable housing. He has extensive experience in the low-income housing tax credit, the historic rehabilitation credit and tax-exempt bond financed transactions, including those subject to the auditing requirements of the U.S. Department of Housing and Urban Development. He is a frequent speaker at numerous industry sponsored conferences and workshops and serves as chairperson for Novogradac & Company’s annual housing conference in New Orleans. He also serves as technical editor for the firm’s Tax-Exempt Bond Handbook: A Tax Credit Practitioners Guide to Using Tax-Exempt Bonds for Low-Income Housing Tax Credit Projects. In addition, Mr. Littlejohn represents the firm as a member of the Housing Credit Group of the National Association of Home Builders. He is currently president-elect for the Texas Affiliation of Affordable Housing Providers (TAAHP) where he previously served as treasurer and second vice president. Mr. Littlejohn graduated from the University of South Carolina-Aiken with an undergraduate degree in business administration with an emphasis in accounting. He received a master’s degree in accounting from the University of South Carolina and is licensed as a certified public accountant in Texas and Georgia.
Susan Wilson, CPA
Susan Wilson is a partner in the Austin, Texas office of Novogradac & Company LLP. Ms. Wilson specializes in accounting and auditing of affordable housing projects, including those subject to the auditing requirements of the U.S. Department of Housing and Urban Development (HUD), and real estate developer consulting that qualify for low-income housing tax credits and renewable energy tax credits. She is a frequent speaker at industry sponsored conferences and serves as chairperson of Novogradac & Company’s annual Tax Credit Developers Conference in Florida. Prior to joining Novogradac & Company LLP, Ms. Wilson was president of AuditWatch of Texas, a firm specializing in providing training and consulting services to the audit profession and nationally recognized as experts in auditing. Prior to that, she served as a manager for Watkins Uiberall PLLC in Memphis, Tenn., where she specialized in accounting, audit and taxation in the real estate, HUD multifamily, contractor, local government, nonprofit and manufacturing industries. Ms. Wilson is a member of the board of directors of the National Leased Housing Association. She received a bachelor’s degree in business administration, cum laude, in accountancy from the University of Memphis and is licensed as a certified public accountant in Texas and Tennessee.
Phong Tran, CPA
Phong Tran is a partner in the Austin, Texas office of Novogradac & Company LLP. Mr. Tran has extensive experience in tax engagements involving real estate developer consulting, with an emphasis in real estate partnership audit and taxation. He works with low-income housing tax credit and tax-exempt bonds. He is an author of many affordable housing articles in the Novogradac Journal of Tax Credit. He presented many clients sponsored training sessions. Mr. Tran received a bachelor's degree in accountancy from John Carroll University in Cleveland, Ohio and is licensed in Texas and California as a certified public accountant.
Meet the Principals
Christina Apostolidis, CPA
Christina Apostolidis is a principal in the Cleveland, Ohio office of Novogradac & Company where she focuses on providing audit and tax services to the real estate industry. Since joining the firm in 2007, Ms. Apostolidis has been involved in the accounting, auditing, forecasting and compliance of projects subject to the regulatory requirements of the low-income housing and historic tax credit programs. She also has worked extensively with equity sponsors specializing in equity fund audit and tax consulting. Prior to joining the firm, she provided audit and tax services to the real estate industry, which included working with clients involved in real estate partnerships, limited liability companies and joint ventures for residential, retail and hospitality projects. Ms. Apostolidis received a bachelor’s degree in business administration with a major in accounting from Baruch College. She is licensed as a certified public accountant in Ohio and New York.
Eric Barnett, CPA
Eric Barnett is a principal in the San Francisco, Calif. office of Novogradac & Company LLP. Mr. Barnett provides audit services to numerous organizations, including investment companies, real estate firms, corporations and nonprofit organizations. Prior to joining Novogradac & Company LLP, Mr. Barnett received a bachelor’s degree in business economics with an accounting emphasis from the University of California, Santa Barbara. He is licensed in California as a certified public accountant.
Thomas J. Berry, CPA
Thomas J. Berry is a principal in the St. Louis office of Novogradac & Company LLP. He has extensive experience in the real estate industry with an emphasis on historic rehabilitation and affordable housing. Mr. Berry’s experience includes financial modeling, consulting and deal structuring for tax credit development projects, as well as cost certifications, tax compliance and tax planning. Mr. Berry’s background includes more than 20 years of experience in public accounting in audit, tax and consulting roles in addition to eight years in industry as chief financial officer of privately-held companies. He has a bachelor’s degree in accounting from Southern Illinois University at Edwardsville and a master’s degree in finance from the University of Illinois at Urbana-Champaign. He is licensed as a certified public accountant in Missouri.
Frank R. Buss II, CPA
Frank Buss is a principal in the Dover, Ohio office of Novogradac & Company where he performs numerous services related to the new markets tax credit, historic rehabilitation tax credit and the low-income housing tax credit industries, including audit and tax services, forecasting and consulting. He has significant experience in tax and audit engagements involving closely held businesses, high net worth individuals, community development entities, partnerships and nonprofit organizations. Mr. Buss joined the firm in 2006 after working as an audit supervisor servicing manufacturing, construction and nonprofit clients for a regional certified public accounting firm in Canton, Ohio. Prior to that, he served as the chief operating officer for a wealth management firm, focusing on financial and transaction analysis, and a wide range of individual and business planning matters. Mr. Buss received a bachelor’s degree in business administration from the University of Akron and is licensed in Ohio as a certified public accountant.
Elaine Chang, CPA
Elaine Chang is a principal in the San Francisco, Calif. office of Novogradac & Company LLP. Ms. Chang has experience in affordable housing and community development, including new markets tax credit (NMTC) and low-income housing tax credit transactions. She has worked extensively on financial statement audits, tax return preparation, final cost certification audits and NMTC allocation applications. Additionally, she is experienced in providing attestation services via issuance of agreed-upon procedure reports to ascertain whether a QALICB meets the requirements pursuant to the NMTC program, whether an NMTC allocatee meets the operating income distribution test to its owners, and whether an NMTC allocatee meets the substantially all test. Ms. Chang has contributed articles to various publications including the Novogradac Journal of Tax Credits. She received a bachelor’s degree in finance from Walsh College. Ms. Chang is licensed in California as a certified public accountant.
Gregory Clements, CPA
Gregory Clements is a principal in the Dover, Ohio office of Novogradac & Company LLP where he specializes in new markets tax credits (NMTCs), renewable energy tax credits, historic tax credits and low-income housing tax credits. Since joining the firm in 2004, he has worked closely with real estate developers, community development entities, syndicators and investors on structuring NMTC transactions in addition to providing traditional audit and tax services. Mr. Clements earned a bachelor’s degree in accounting and finance from Walsh University in North Canton, Ohio. He is a licensed certified public accountant in Ohio.
John Cole
John Cole oversees the Government Consulting and Valuation Advisory Services (GoVal) group in the Austin, Texas office of Novogradac & Company LLP. He has more than 10 years of national commercial real estate experience. Mr. Cole’s professional background also includes more than five years in the environmental consulting industry. He earned a bachelor’s degree in civil and environmental engineering from California Polytechnic State University in 1992 and an MBA with a finance concentration and real estate specialization from the University of Texas at Austin in 1999. Since joining Novogradac & Company, he has developed broad expertise in performing market analysis and appraisals of affordable multifamily properties, including those funded by low-income housing tax credits the U.S. Department of Housing and Urban Development and U.S. Department of Agriculture Rural Development. Mr. Cole is an associate member of the Appraisal Institute and is a state certified general real estate appraiser in Texas, Louisiana and Mississippi.
David A. DeMello, CPA (Inactive)
David DeMello is a principal and the Risk Manager of Novogradac & Company LLP, responsible for several functional areas involving the firm’s growth, risk management and internal controls. In addition to these project-driven tasks, Mr. DeMello oversees management of the firm's information technology and human resources departments. Mr. DeMello joined Novogradac & Company LLP in 1994 as a tax accountant specializing in corporate taxation. He assumed the controllership position in 1999 and served in that position until his promotion in 2005.
Rachel Denton
Rachel Denton is a principal in the metro Kansas City, Mo. office of the valuation consulting, market research and government services division for Novogradac & Company LLP. Ms. Denton has extensive experience performing market feasibility studies, appraisals, and consulting services for a broad cross-section of clients in the low-income housing tax credit industry, including developers, lenders, syndicators and state agencies. Additional areas of expertise include the valuation and analysis of USDA Rural Development properties and those applying for FHA financing through U.S. Department of Housing and Urban Development’s MAP program. Ms. Denton has completed extensive real estate appraisal coursework through the Appraisal Institute and received a bachelor’s degree in urban and regional studies from Cornell University. She has served for two years as the co-chair of the Kansas City Commercial Real Estate Women Communications Committee and will serve on the board of directors in 2013. She is also a member of the National Council of Housing Market Analysts. Ms. Denton is a Candidate for Designation of the Appraisal Institute and is licensed as a certified general real estate appraiser in California, Colorado, Illinois, Kansas, Oregon and Missouri.
G. Tyler Gibbs, CPA
Tyler Gibbs is a principal in the Southfield, Mich. office of Novogradac & Company LLP, where he specializes in renewable energy and real estate transactions. Mr. Gibbs works extensively with renewable energy developers and investors, providing forecasting, consulting, audit and tax services for transactions utilizing investment tax credits, Section 1603 Treasury payments, production tax credits, and numerous state and local subsidies including tax credits, rebate programs, production-based incentives and renewable energy certificates. Mr. Gibbs is the lead writer of Novogradac & Company’s Renewable Energy Tax Credit Handbook and a contributing writer to the renewable energy content in the monthly Novogradac Journal of Tax Credits. He is also a frequent speaker at the pre-conference workshops at the firm’s Financing Renewable Energy Tax Credit conferences. Mr. Gibbs has significant experience providing services to low-income housing tax credit operating partnerships and equity funds, including financial statement audits, final cost certifications and tax return preparation. He is also a member of the Michigan Housing Council. Prior to joining Novogradac & Company LLP, Mr. Gibbs worked as an equity research associate for an investment firm in San Francisco, Calif. He received a bachelor’s degree in economics from Stanford University and is licensed as a certified public accountant in California and Michigan.
Nick Hoehn, CPA
Nick Hoehn is a principal in the Austin, Texas office of Novogradac & Company LLP. He has more than 12 years of professional experience in affordable housing and provides audit, tax and consulting services, specializing in real estate partnerships and investment companies with an emphasis on distress real estate that may have over-leverage, under-investment, poor financial performance, loss of tax credits and recapture through foreclosure or forced sale. Prior to joining the firm, Mr. Hoehn was a senior accountant with a certified public accounting firm in Chicago, Ill. He received his bachelor’s degree in accountancy from Eastern Illinois University. Mr. Hoehn is licensed in Illinois and Texas as a certified public accountant.
Christopher Jones, CPA
Christopher Jones is a principal and the controller of Novogradac & Company LLP, primarily responsible for overseeing the firm’s internal accounting department. In addition, Mr. Jones works closely with the firm’s marketing and information technology departments to create greater operational efficiencies. Mr. Jones joined Novogradac & Company LLP in 2004 as an accounts payable specialist. Mr. Jones graduated from the University of California, Berkeley with a bachelor's degree in business administration. He is licensed in California as a certified public accountant.
Chris Key, CPA
Chris Key is a principal in the metro Atlanta, Ga. office of Novogradac & Company LLP. Mr. Key has extensive experience in developer consulting with an emphasis in real estate partnership audit, taxation and consulting. He is experienced in affordable housing transactions and specializes in the low-income housing tax credit. He has worked extensively with equity sponsors specializing in equity fund audit and tax consulting, as well as auditing requirements of the U.S. Department of Housing and Urban Development. Mr. Key received his bachelor’s degree in accounting from Anderson University and is a member of the Georgia Society of CPAs. He is licensed in Georgia as a certified public accountant.
Andrea Killeen, CPA
Andrea Killeen is a principal in the San Francisco, Calif. office of Novogradac & Company LLP. Ms. Killeen is experienced in real estate taxation, including the taxation of wineries and vineyards and also works with clients in the NMTC industry. Ms. Killeen received a bachelor’s degree in business economics with an emphasis in accounting from the University of California, Santa Barbara. She is licensed in California as a certified public accountant.
Keith LeBlanc, CPA
Keith LeBlanc is a principal in the Boston, Mass. office of Novogradac & Company LLP. He provides tax, accounting and consulting services to developers, syndicators and investors of real estate as well as other tax credit investments. He focuses much of his attention on multistate reporting issues for some of the largest syndicators of low-income housing tax credits in the industry. Prior to joining the firm, he was a director of tax services for a national firm where he focused on serving real estate clients. Mr. LeBlanc received a bachelor’s degree from Bentley College in Waltham, Mass. and is licensed in Massachusetts as a certified public accountant.
Craig Lucero
Craig Lucero is a principal and the director of information technology at Novogradac & Company LLP. He has bachelor's degrees from Purdue University and Calumet College of St. Joseph, as well as various career specific certifications. Prior to joining the firm in 2001, Mr. Lucero was a teacher and consultant in the Chicago metropolitan area.
Matt Meeker, CPA
Matt Meeker is a principal in the Dover, Ohio office of Novogradac & Company LLP, where he specializes in new markets, renewable energy and historic tax credits. Mr. Meeker has consulted on hundreds of tax credit transactions with cumulative project financing exceeding $7 billion. He works with real estate developers, community development entities, syndicators, lenders and investors on the structuring, financing and syndicating of new markets, renewable energy and historic tax credit transactions. He also advises on tax and regulatory matters in addition to providing traditional audit and tax services. Mr. Meeker frequently speaks at industry conferences and seminars on topics related to the new markets and renewable energy tax credit industries. He earned a bachelor’s degree in finance from Miami University of Ohio and is licensed in Ohio as a certified public accountant.
Jeffrey T. Nishita, CPA
Jeffrey Nishita is a principal in the San Francisco, Calif. office of Novogradac & Company LLP and is one of the founders of the firm’s LIHTC Working Group, a membership organization that addresses technical issues in the low-income housing tax credit program. Mr. Nishita performs numerous services in the real estate and renewable energy industries, including audit and tax services, consulting, forecasting and training. In addition, he is in charge of maintaining the firm’s Financial Forecast Model. He works with for-profit and nonprofit developers, syndicators and direct investors. Mr. Nishita also works in the defeasance industry, providing services to borrowers and lenders. He speaks at various affordable housing conferences throughout the year and is a technical editor for the firm’s Special Reports. Prior to joining Novogradac & Company LLP, Mr. Nishita worked with several start-up companies and small businesses in executive positions. He graduated at the top of his class from Santa Clara University, receiving an MBA with highest honors with concentrations in operations, entrepreneurship, managing technology and innovation, and finance. He also received a bachelor’s degree in economics with a concentration in accounting from the University of California, Santa Barbara. He is licensed in California as a certified public accountant.
Warren R. Sebra, CPA
Warren Sebra is a principal in the Portland, Ore. office of Novogradac & Company LLP. Mr. Sebra has experience in affordable housing and community development, including low-income housing tax credit, new markets tax credit (NMTC) and historic rehabilitation tax credit transactions. He has worked extensively on financial statement audits, tax return preparation, final cost certification audits, transaction underwriting, placed-in service applications, LIHTC compliance, NMTC compliance and NMTC allocation applications. Mr. Sebra has also contributed to various publications, including the firm’s Low-Income Housing Tax Credit Handbook and Historic Rehabilitation Handbook. Mr. Sebra is a frequent speaker at industry conferences and seminars on affordable housing industry topics. He received a bachelor’s degree in accounting and a master’s degree in accounting from Brigham Young University. Mr. Sebra is licensed in California and Oregon as a certified public accountant.
Rodney C. Sommers, CPA
Rodney Sommers is a principal in the Dover, Ohio office of Novogradac & Company LLP. Mr. Sommers has more than 20 years of experience with a strong emphasis on audit, specifically for nonprofit and real estate entities. His experience in the real estate industry has emphasized affordable housing projects, including those subject to the auditing requirements of the U.S. Department of Housing and Urban Development, and nonprofit organizations, including those subject to government auditing standards and U.S. Office Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. He also has experience in a variety of other industries including construction and manufacturing. He graduated from Kent State University and is a member of the American Institute of Certified Public Accountants. Mr. Sommers is licensed in Ohio as a certified public accountant.
Thomas Stagg, CPA
Thomas Stagg is a principal in the metro Seattle, Wash. office of Novogradac & Company LLP. He specializes in audit and tax services for real estate partnerships. Mr. Stagg has also assisted many partnerships in applying for and obtaining the low-income housing tax credit (LIHTC). He has extensive experience in performing IRC Section 42 tax credit property compliance testing. Mr. Stagg regularly contributes articles regarding the complexities of IRC Section 42 tax credit property compliance to the Novogradac Journal of Tax Credits, contributes to the firm’s Low-Income Housing Tax Credit Handbook and LIHTC Property Management book, and frequently speaks at industry events. He teaches property compliance and tax credit application workshops at Novogradac & Company LLP’s affordable housing conferences and to private organizations. Mr. Stagg received his bachelor’s degree in accounting from Brigham Young University. He is licensed in California and Washington as a certified public accountant.
Craig M. Staswick, CPA
Craig Staswick is a principal in the Long Beach, Calif. office of Novogradac & Company LLP. Mr. Staswick, whose experience is in the affordable housing and community development industries, including the low-income housing tax credit, new markets tax credit and the historic rehabilitation tax credit, has worked extensively on financial statement audits, tax return preparation and final cost certification audits. Mr. Staswick received a bachelor’s degree in accounting from California State University, Long Beach. He is licensed in California as a certified public accountant.
Michalena Sukenik
Michalena Sukenik is a principal for the Government Consulting and Valuation Advisory Services (GoVal) group in the metro Atlanta, Ga. office of Novogradac & Company LLP. She has extensive experience in market analysis and valuation of multifamily developments in the low-income housing tax credit industry. Ms. Sukenik specializes in consulting for developers, syndicators and state housing agencies. She also has extensive experience with city-wide housing market studies, comprehensive housing plans and U.S. Department of Housing and Urban Development five-year consolidated plans. Prior to joining Novogradac & Company, Ms. Sukenik was a manager with CoStar Group, a commercial real estate research firm. She has a bachelor’s degree from Union College in Schenectady, NY.
Robert Tartaglia, CPA
Robert Tartaglia is a principal in the Boston, Mass. office of Novogradac and Company LLP. Mr. Tartaglia has more than 28 years of experience serving clients with low-income housing tax credit projects and others with projects subject to the regulatory requirements of the U.S. Department of Housing and Urban Development (HUD) and various state housing agencies. Mr. Tartaglia provides development consulting, annual audit and tax services, as well as preparation of LIHTC and HUD regulated mortgagor and contractor cost certifications. Prior to joining the firm, Mr. Tartaglia was a partner in a firm that specialized in the affordable housing industry. While there, he also served nonprofit organizations, many with OMB A-133 reporting requirements, and community development corporations and general contractors. Mr. Tartaglia received a bachelor’s degree in business administration from Bentley University in Waltham, Mass. and is licensed as a certified public accountant in Massachusetts.
Dirk Wallace, CPA
Dirk Wallace is a principal in the Dover, Ohio office of Novogradac & Company LLP. Mr. Wallace has extensive experience in developer consulting and real estate syndication with an emphasis in real estate partnership audit and taxation. He is experienced in affordable housing projects and specializes in the low-income housing tax credit (LIHTC) and historic rehabilitation tax credit. His consulting experience includes the preparation of LIHTC cost certifications for numerous state housing agencies, as well as mortgagers and contractors cost certifications for U.S. Department of Housing and Urban Development. Mr. Wallace is a frequent speaker at industry conferences and seminars on affordable housing industry topics. He received his bachelor’s degree in accounting from Ohio University and is licensed as a certified public accountant in the state of Ohio.
Kevin Wilson, CPA
Kevin Wilson is a principal in the San Francisco, Calif. office of Novogradac & Company LLP where he provides audit, tax and consulting services. He focuses on both GAAP and tax aspects of various transactions, and works with a variety of real estate entities, investment funds and tax-exempt entities. Mr. Wilson joined Novogradac & Company in 2002 and has obtained a wide range of experience with low-income, new markets and solar tax credit transactions. He received his bachelor’s degree in business economics with an accounting emphasis from the University of California, Santa Barbara and is licensed in California as a certified public accountant.