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Management Team
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John D. Payne, CPA, AEP
A native of Findlay, Ohio and a 1972 graduate of Bowling Green State University, John served as Managing Partner of Payne, Nickles & Company. As the Tax Partner, he also has the knowledge to deal with complex tax-related issues and offers his services to closely-held businesses as well as individuals. John became an Accredited Estate Planner in 2004 and brings extensive experience in the area of trusts and estates. John is located at our Norwalk office.
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Located in our Sandusky office. Al is a native of Sandusky, a 1971 graduate of ITT University, and became certified as a Fraud Examiner in 1994. He was president of Nickles, Zorn & Associates in Sandusky from 1974 until merging with Payne, Nickles & Company in late 1999. Al's expertise in litigation, wealth management, trusts and estates along with his extensive tax knowledge allows him to advise a diverse group of clients in complex issues. 
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Carl E. McGookey, CPA, CVA
Located in our Sandusky office, Carl is our current President and Managing Partner. In addition, Carl's areas of practice include business and personal tax planning and preparation, accounting and financial reporting, and business planning and projections. In addition, he has received specialized training in performing business valuations, and was certified as a Valuation Analyst in 1999. Also a native of Sandusky, he began his career in the profession of public accounting upon his graduation from Bowling Green State University in 1976 and became an owner in 1983.  |
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Dennis C. Camp, CPA
A native of Norwalk and a 1979 graduate of Bowling Green State University, Denny has been at our Norwalk location since 1982 and became an owner in 1989. As a Partner in charge of general client services, his areas of concentration include the construction, retail, and manufacturing industries in addition to providing advisory services to individuals and business clients. |
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David W. Brink, CPA
As the Partner in charge of our Audit practice, he works in both of our offices. Dave offers specific industry expertise in construction, manufacturing, and employee benefits. In addition, he is active as a peer reviewer in the American Institute of CPAs' Peer Review Program, reviewing the accounting and auditing quality control policies and procedures of other CPA firms. Also a native of Sandusky, Dave graduated from the University of Toledo in 1982 and began his career in public accounting with an international public accounting firm. He became an owner in 1992. |
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Kevin D. Kieffer, CPA
A native of Sandusky and a 1993 graduate of Eastern Michigan University with a Bachelor’s Degree in Business Administration. Kevin has been at our Sandusky location since 1997 and became an owner in 2008. Kevin’s expertise is in taxation along with transaction and entity planning. |
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