david j. baymiller, cpa wes beham, cpa

PA R T N E R B I O G R A P H I E S
D AV I D J . B AY M I L L E R , C PA
David J. Baymiller (Dave) joined the firm in 2010 as a partner of Gilmore, Jasion & Mahler. Dave
practices exclusively in the area of federal, state, and local taxation with an emphasis on tax
planning and consulting. He devotes a great deal of time working with professional personal
service entities and individuals, real estate entities and transactions, construction activities,
and high net worth individuals. He consults frequently in the area of mergers, acquisitions
and dispositions of businesses, corporation and shareholder transactions, stock options and
non-qualified deferred compensation plans, and tax-free real estate exchanges. Dave also has
extensive experience in the multi-state income and sales and use tax areas, especially as it
relates to construction activities.
Memberships include the American Institute of Certified Public Accountants, Ohio Society of
Certified Public Accountants, Florida Institute of Certified Public Accountants, and Construction
Financial Management Association and serves on the Board of Investors as an officer of the
Toledo Estate Planning Council.
Dave is a 1977 graduate of Bowling Green State University with a degree of Bachelor of Science
in Business Administration with a major in Accounting and a minor in Economics, and was initiated
into Beta Alpha Psi, the national accounting fraternity. He also attended Albion College where he
played football. Dave attended high school here in Toledo where he was an All City Football and
Track athlete at E. L. Bowsher High School.
W E S B E H A M , C PA
Wes Beham is a partner in the assurance and consulting area of GJM and has over 10 years of
experience with GJM. In his time with the firm, Wes has provided audit services to a broad range
of companies and focuses his time as a key member on our Manufacturing and Construction
Specialist Teams. Additionally, Wes has worked extensively with publicly traded companies as a
Sarbanes Oxley auditor and an Internal Auditor.
Wes graduated from the University of Toledo with a Bachelors of Science degree in Accounting
and is a graduate of St. John’s Jesuit High School in Toledo. Currently, he is a board member for the
Juvenile Diabetes Research Foundation, an advisory board member for the UT Center for Family &
Privately-Held Business and a member of the American Institute of Certified Public Accountants.
TOLEDO OFFICE:
1715 INDIAN WOOD CIR, STE 100
MAUMEE OH 43537-4055
PHONE:419.794.2000
FAX:419.794.2090
FINDLAY OFFICE:
551 LAKE CASCADE PKWY
PO BOX 1106
FINDLAY OH 45839-1106
PHONE:419.423.4481
FAX:419.423.4865
GJMLTD.COM
PA R T N E R B I O G R A P H I E S
R O B E R T A . B O B E K , C PA
Bob Bobek is a partner in the audit and accounting department with over thirty years of public
accounting experience and leads our Construction Specialist Team. Bob has experience in
working with clients in a variety of industries, including construction, real estate, professional
services, distribution, manufacturing, and not-for-profit.
Bob is a graduate of Bowling Green State University with a Bachelor Degree in Business
Administration and completed post graduate studies, obtaining the degree of a Master in
Business Administration specializing in Finance from the University of Toledo. He is a member of
the American Institute of Certified Public Accountants, Institute of Management Accountants, the
Ohio Society of Certified Public Accountants, Ohio Contractors Association and the Construction
Financial Management Association where he has held several offices, and The Associated
General Contractors of America. He has served as an active member of the Advisory Board to
the Auditors of State of Ohio, Jim Petro and Mary Taylor.
Bob has authored and presented various presentations to groups on the following topics;
developing key financial ratios and using them to manage your business, understanding and
developing contract price estimates, internal control and fraud risks, developing an accounting
system for a small organization, and the fiduciary responsibility of a board.
N I C H O L E C L E M E N T, C PA
Nikki brings over nineteen years of accounting, auditing, and tax experience to your engagement.
She serves as a partner in the accounting and auditing area of the firm. She is heavily involved
in the utilities industry and specializes in accounting for regulated utilities. Nikki regularly attends
RUS and other related seminars in order to stay abreast of the most recent developments in
the industry.
Clement is a graduate of Bowling Green State University and is a Certified Public Accountant.
Nikki is a member of the Ohio Society of Certified Public Accountants, American Institute of
Certified Public Accountants, the Ohio Telephone Association and the Ohio Gas Association.
She is also a graduate of Hancock Leadership. Nikki is also on the Board of The Arts Partnership
of Hancock County and involved in Findlay Rotary.
TOLEDO OFFICE:
1715 INDIAN WOOD CIR, STE 100
MAUMEE OH 43537-4055
PHONE:419.794.2000
FAX:419.794.2090
FINDLAY OFFICE:
551 LAKE CASCADE PKWY
PO BOX 1106
FINDLAY OH 45839-1106
PHONE:419.423.4481
FAX:419.423.4865
GJMLTD.COM
PA R T N E R B I O G R A P H I E S
R O G E R C R I B L E Z , C PA
Roger joined GJM when the firm merged with Pry Professional Group in late 2013. He was with
Pry for thirteen years and served as the firm’s CEO.
Roger brings thirty-five years of accounting, auditing and tax experience to your engagement.
Working with a variety of small to medium-sized companies and regulated utility companies
gives him a wide range of technical experience. He is heavily involved and has extensive
experience in the utilities industry and regularly attends related seminars and events in order to
remain current on recent developments in the industry.
Roger is a Past President of The Hancock Historical Museum and currently serves on their Board.
He also previously served as president of Open Arms Domestic Violence Shelter in Hancock
County and was instrumental in starting the Bluffton Rotary organization in 2003. Roger is a
member of the American Institute of Certified Public Accountants and the Ohio Society of
Certified Public Accountants. He is also a 1999 graduate of Hancock Leadership and a member
of Findlay Rotary.
J E F F R E Y S . D E N N I N G , C PA / A B V / C F F
Jeff is a partner and leads the firm’s forensic accounting and business valuation practice and has
been with GJM since 2002. He has more than 20 years of experience as a financial professional,
focusing in providing services as an accredited business valuator, forensic accountant and expert
witness. He has specialized for the past 15 years and provides reports and expert testimony on
private company stock valuations, practice valuations, and economic damage calculations in
commercial and divorce cases as well as lost earnings and lost profits cases.
Jeff received both his undergraduate accounting degree and Master of Business Administration
degree from Michigan State University in 1989. He also earned the Accredited in Business
Valuation Credential and the Certified in Financial Forensics Credential through the AICPA.
He is a member of AICPA Forensic & Valuation Services Section. Jeff is also a member of the
Expert Resource Connection, an invitation only, limited member group formed by four nationally
recognized forensic accounting professionals for the purpose of sharing resources and
collaborating on engagements and best practices. ERC members focus on providing litigation
support services to trial lawyers.
TOLEDO OFFICE:
1715 INDIAN WOOD CIR, STE 100
MAUMEE OH 43537-4055
PHONE:419.794.2000
FAX:419.794.2090
FINDLAY OFFICE:
551 LAKE CASCADE PKWY
PO BOX 1106
FINDLAY OH 45839-1106
PHONE:419.423.4481
FAX:419.423.4865
GJMLTD.COM
PA R T N E R B I O G R A P H I E S
K E V I N M . G I L M O R E , C PA / C VA
Kevin Gilmore is a partner and specializes in tax compliance and planning for all types of
business entities. He also provides business valuation and litigation support services and is a
Certified Valuation Analyst. His twenty-five plus years of public accounting experience include
client responsibilities ranging from multi-national, publicly held companies to privately held
businesses. He has significant experience in the healthcare industry, and currently assists
many medical practice clients with practice management, assisting with negotiating various
agreements, budgeting and management advice.
Kevin received both his undergraduate degree and Master of Taxation degree from the
University of Toledo. He is a member of the American Institute of Certified Public Accountants,
and the Ohio Society of Certified Public Accountants, and is a Past-President of the Toledo
Chapter of the OSCPA. Kevin is currently Mayor of the Village of Ottawa Hills. Prior to his
involvement with Ottawa Hills, he served eight years on the Lucas County Children’s Services
Board, where he was Chairman for three years. Kevin has served on a number of other local
and regional boards over the years.
C H A R L E S F. H E I D , C PA
Charlie Heid is a partner specializing in tax services, who joined the firm in 2002. Prior to joining
GJM, Charlie spent fifteen years developing his tax expertise with Ernst and Young LLP. Over
his twenty-five plus year career, Charlie has served clients in a wide variety of industries including
manufacturing, wholesale distribution, retail and construction. Charlie heads up our manufacturing
specialist group as the lead tax partner. He is our firm tax representative with the Ohio
Manufacturers’ Association, Manufacturing Services Association, and other manufacturing groups
throughout the region. His experience includes working with individuals, family owned businesses
and multi-national companies in a variety of areas including multi-state and cross-border taxation
issues; individual and corporate taxation, partnership and LLC taxation issues; accounting
methods specifically related to inventory costing techniques; and research and developmental
tax incentive planning.
Charlie received his degree in accounting from The Ohio State University. He is a member of
the American Institute of Certified Public Accountants and the Ohio Society of Certified Public
Accountants. He is a past President of the Ohio State University Alumni Club of Lucas County and
a current board member. He is a past chairman of the ProMedica Toledo Hospital Foundation and
currently serves as a board member for the American Red Cross of Northwest Ohio.
TOLEDO OFFICE:
1715 INDIAN WOOD CIR, STE 100
MAUMEE OH 43537-4055
PHONE:419.794.2000
FAX:419.794.2090
FINDLAY OFFICE:
551 LAKE CASCADE PKWY
PO BOX 1106
FINDLAY OH 45839-1106
PHONE:419.423.4481
FAX:419.423.4865
GJMLTD.COM
PA R T N E R B I O G R A P H I E S
L I N D A J . H I L L S T R O M , C PA
Linda is a partner in the healthcare group at GJM having over twenty years of experience in
public accounting and, prior to that, over ten years of experience in the healthcare industry
specializing in physician billing and reimbursement. She currently provides Northwest Ohio
and Southeast Michigan healthcare providers with assistance on various practice management
issues, billing and reimbursement procedures, physician compensation issues, budgeting, cost
analysis, accounting and tax assistance.
Linda is a graduate of Eastern Michigan University and is a member of the American Institute of
Certified Public Accountants and the Ohio Society of Certified Public Accountants. She is also a
member and past president of the National CPA Health Care Advisors Association, the Medical
Group Management Association and the Healthcare Financial Management Association. She has
served on the boards of Swan Creek Retirement Community and Lott Industries, Inc. Linda also
served on the board of Hospice of Northwest Ohio and a past treasurer.
K AT H I M . I O T T, C PA
Kathi Iott is a partner in the tax services area of the firm with over 15 years of public accounting
experience. Kathi specializes in tax planning and consulting for individuals and businesses in a
variety of areas including healthcare, real estate, professional services, and construction. Her
experience includes working with executive stock option planning, multi-state taxation, and
extensive work with partnership and S-Corporation taxation issues. Kathi also provides consulting
and planning services for numerous dental practices in Northwest Ohio and Southeast Michigan.
Kathi is a graduate of Bowling Green State University and is a member of the American Institute
of Certified Public Accountants. She currently serves on the boards of the Boys and Girls Clubs of
Toledo and the Arrowhead Park Association.
TOLEDO OFFICE:
1715 INDIAN WOOD CIR, STE 100
MAUMEE OH 43537-4055
PHONE:419.794.2000
FAX:419.794.2090
FINDLAY OFFICE:
551 LAKE CASCADE PKWY
PO BOX 1106
FINDLAY OH 45839-1106
PHONE:419.423.4481
FAX:419.423.4865
GJMLTD.COM
PA R T N E R B I O G R A P H I E S
A D E L E M . J A S I O N , C PA / C R M A / C G N A
Adele Jasion has over thirty years of public accounting experience, including nine years at EY.
Adele works with clients in the public and private sectors in a variety of industries, including
manufacturing, construction, distribution and service, employee benefit plans, government
and not-for-profit operations. She provides audit, assurance, internal audit and internal control
consulting services to such clients. She is in charge of overseeing the firm’s system of quality
control and performing pre-issuance technical reviews. Adele is also a quality reviewer in the
AICPA’s practice monitoring program. In addition to her CPA designation, Adele holds a certificate
of Risk Management Assurance and Chartered Global Management Accountant credentials.
Adele is a graduate of the University of Toledo, is a member of the Ohio Society of Certified
Public Accountants, the American Institute of Certified Public Accountants, the Institute of
Management Accountants and Institute of Internal Auditors. She has held various offices in the
local chapters of these organizations. She is a Past-President of the Toledo Chapters of the
OSCPA and IMA. Adele currently serves on the boards of the Employers’ Association, Library
Legacy Foundation, Read For Literacy, Toledo-Lucas County Convention Center and Visitors
Bureau and the Stranahan Theatre. She has been active on the Boards of the Make-A-Wish
Foundation of Northwest Ohio, Maumee Valley Habitat for Humanity, United Way Cabinet, Family
Service of Northwest Ohio, Big Brothers/Big Sisters of Northwest Ohio, and on the City of Toledo
Audit Advisory Committee. Adele has also been involved with the Junior League of Toledo.
J . S T E P H E N S C H U LT, C PA
Steve is a partner and tax specialist who joined the firm in 1998. Prior to joining the firm, Steve
spent fourteen years developing his auditing and tax expertise at Ernst & Young. His experience
includes working with clients ranging from individuals and family businesses to multi-national
companies, in a variety of industries including manufacturing, healthcare, professional services,
contracting, and not-for-profit. He spends substantial time at both of the firm’s offices in Maumee
and Findlay.
Steve’s formal education consists of an undergraduate degree from The Ohio State University,
and study abroad at the University of Oxford in Oxford, England. He is a member of the American
Institute of Certified Public Accountants, the Ohio Society of Certified Public Accountants, and is
a past president of the Rotary Club of Waterville, Ohio and The Ohio State University Alumni Club
of Lucas County. Steve is the treasurer for the City of Waterville, and has served as a member
of the City’s finance committee for over 18 years. He is a 1992 Leadership Toledo graduate, has
served as an advisory board member for the University of Toledo Center for Family and PrivatelyHeld Businesses, and is a current board member of The Victory Center.
TOLEDO OFFICE:
1715 INDIAN WOOD CIR, STE 100
MAUMEE OH 43537-4055
PHONE:419.794.2000
FAX:419.794.2090
FINDLAY OFFICE:
551 LAKE CASCADE PKWY
PO BOX 1106
FINDLAY OH 45839-1106
PHONE:419.423.4481
FAX:419.423.4865
GJMLTD.COM
PA R T N E R B I O G R A P H I E S
C H A R L E S S T U M P P J R , C PA / P F S
Chuck Stumpp, tax partner, served as president of Pry Professional Group until November 1, 2013
when the firm merged with GJM. He graduated Magna Cum Laude from Bowling Green State
University in 1981 with a Bachelor of Science in Business Administration. He received his CPA
designation in 1983. Chuck has previous experience on the audit staff of Peat, Marwick & Mitchell
in Toledo. He earned his Personal Financial Specialist designation in 2001 and Accredited
Investment Fiduciary designation in 2010.
Professionally, Chuck is a member of the American Institute of Public Accountants and the Ohio
Society of Certified Public Accountants.
Chuck, an Eagle Scout and a graduate of Hancock Leadership, is a past President of the
Findlay Noon Rotary club. He and wife Kim were co-chairs of the 2011 Hancock County United
Way campaign. He is also currently the Treasurer of the Children’s Mentoring Connection
Foundation, the Citizens for Findlay City Schools, and the Millstream Angel Club. He is also a
member of the compliance and audit committees of the Blanchard Valley health System. Chuck’s
prior community involvement includes Treasurer of the Findlay Hancock County Community
Foundation, President of the Hancock Properties Foundation, President of the Big Brothers/Big
Sisters of Hancock County, President of Century Health, Treasurer of Read for Life, and Treasurer
of the United Way of Hancock County. He has twice chaired the Professional Division for the
United Way campaigns.
Chuck and Kim reside in Findlay. Their four children range in age from 22 to 30.
TOLEDO OFFICE:
1715 INDIAN WOOD CIR, STE 100
MAUMEE OH 43537-4055
PHONE:419.794.2000
FAX:419.794.2090
FINDLAY OFFICE:
551 LAKE CASCADE PKWY
PO BOX 1106
FINDLAY OH 45839-1106
PHONE:419.423.4481
FAX:419.423.4865
GJMLTD.COM
PA R T N E R B I O G R A P H I E S
T E R R Y T H O M A S , C PA
Terry Thomas leads our accounting and auditing service area with over thirty years of business
experience. After serving as Senior Manager at the international accounting firm KPMG, he held
many positions outside of public accounting including Division President, Senior Vice President
and CFO of a public company, Regional CFO overseeing 17 divisions and National Director of
Internal Audit for a Fortune 200 company. Terry has experience in a variety of industries including
manufacturing, wholesale and distribution, construction (residential community development and
homebuilding with revenues in excess of $14.0 billion annually), not-for-profit and professional
services. Terry leads the audit practice manufacturing specialist group and is actively involved
throughout the region in various manufacturing associations.
Terry received his Bachelor’s Degree in Business Administration from the University of Toledo
and completed post graduate studies including a Masters of Business Administration degree
from the University of Phoenix (on-campus studies). He is a member of the American Institute of
Certified Public Accountants, the Ohio Society of Certified Public Accountants, and has served
as Chairman of the Toledo Chapter of the Accounting and Auditing Standards Committee of the
OSCPA. He has contributed and written articles for the Ohio CPA Voice quarterly publication. He
is the firm’s representative to the Ohio Manufacturers’ Association Government Affairs Committee
and assists in the determination of articles for the Thomson Reuters “Manufacturer” quarterly
publication. Terry also serves on the boards of the Ronald McDonald House Charities and the
Josina Lott Foundation.
Terry has worked on many process improvement projects, developed and implemented strategic
business plans for operations, marketing, human resources and financial forecasting models. He
has been involved with feasibility studies resulting in excess of over $1.0 billion in acquisitions
throughout the United States.
J A I M E E W E AV E R , C PA
Jaimee is the lead tax partner in our Maumee office who has over 12 years of experience
in public accounting. Jaimee began her career with PricewaterhouseCoopers providing tax
services to a broad range of clients and joined Gilmore, Jasion & Mahler, Ltd. in 2003. Jaimee
provides tax planning and compliance services for individuals and all types of businesses in a
variety of industries, including manufacturing, construction, healthcare, and professional services.
Jaimee graduated from Bowling Green State University with a Bachelors of Science degree in
Business Administration and a Masters degree in Accounting. Jaimee serves as a member of
the University of Toledo Accounting Faculty Advisory Board and is a member of the American
Institute of Certified Public Accountants (AICPA).
TOLEDO OFFICE:
1715 INDIAN WOOD CIR, STE 100
MAUMEE OH 43537-4055
PHONE:419.794.2000
FAX:419.794.2090
FINDLAY OFFICE:
551 LAKE CASCADE PKWY
PO BOX 1106
FINDLAY OH 45839-1106
PHONE:419.423.4481
FAX:419.423.4865
GJMLTD.COM