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Our Team

Steven M. Patch, CPA, CVA, Shareholder, President

STEVEN M. PATCH joined the firm in 1982 upon his graduation from Michigan State University. He became a shareholder in 1990 and is the President and Chief Executive Officer. In addition to being a CPA, Mr. Patch earned his certification in Business Valuations (CVA) in 1999.

Mr. Patch's field of practice includes auditing and taxation services to clients in the industries of construction, manufacturing, independent telephone companies, cable TV, professional services, and wholesale distribution. Mr. Patch also provides business valuations, estate and gift planning, succession planning and merger and acquisition planning.

Mr. Patch is a member of the American Institute of Certified Public Accountants, the Michigan Association of Certified Public Accountants, and the National Association of Certified Valuation Analysts.

Mr. Patch is currently Treasurer of the Jackson Commercial Contractors Association (JCCA); Treasurer of the Jackson Area Estate Planing Council (JAEPC), and a member of the governors council of the Jackson Area Chamber of Commerce. Mr. Patch is past Chairman of the Greater Jackson Area Chamber of Commerce and past Board member of the Enterprise Group of Jackson. He is past President of Goodwill Industries of Central Michigan. Mr. Patch is a past Treasurer of Arbor Hills Country Club and past President of the Civitan Club of Jackson.

Jon A. Nowinski, CPA, Shareholder

JON A. NOWINSKI a shareholder of the firm since 1997, provides accounting and taxation services to business, nonprofit and individual clients. Mr. Nowinski joined the firm upon his graduation from the University of Michigan in 1987.

Mr. Nowinski's field of practice has included providing accounting and taxation services to clients in the following industries: nursing homes and assisted living communities, manufacturing, , construction and trades, medical professionals and automobile dealerships.

Mr. Nowinski has also assisted clients in the implementation of accounting procedures and internal controls. His software experience includes extensive use of Sage 50, QuickBooks and BusinessWorks Gold.

Mr. Nowinski is a member of the American Institute of Certified Public Accountants, and the Michigan Association of Certified Public Accountants. He is a member of the Reimbursement Committee of the Health Care Association of Michigan and also serves as Treasurer for Family Service and Children’s Aid in Jackson.

Nathan J. Eads, CPA, CFE, Shareholder

NATHAN J. EADS is a graduate of Cedarville University in 1997. Along with public accounting experience in local and regional firms, he has been a Chief Financial Officer for a multi-state company. In addition to being a Certified Public Accountant, Mr. Eads is also a Certified Fraud Examiner (CFE). Mr. Eads possesses the specialized skills required to detect, deter, and document fraud. He has the expertise and experience to resolve allegations of fraud, obtain evidence, take statements/ write reports, testify to findings, and assist in the detection and prevention of fraud.

Mr. Eads is also involved in advising on business internal controls and efficiencies, installation and implementation of accounting computer software, financial analysis for start-up companies, and succession planning. His field of practice includes auditing, business consulting, and tax services to clients in the industries of elder care, real estate, professional services, manufacturing, wholesale and retail distribution.

Mr. Eads is a member of the American Institute of Certified Public Accountants, the Michigan Association of Certified Public Accountants and the Association of Certified Fraud Examiners.

John Cross

JOHN J. CROSS, CPA, has served clients in Jackson and the surrounding area for many years as an audit partner with a national firm, as well as an owner in a local firm providing tax and accounting services for family owned businesses.

Mr. Cross specializes in manufacturing, family owned businesses, and nonprofit organizations, as well as corporate and individual tax planning. He has extensive experience with business acquisitions and sales, financing alternatives, and he is a Registered Investment Adviser.

Mr. Cross is very involved in our community, currently with the Jackson Symphony Orchestra Association and the Michigan Shakespeare Festival. He has held past leadership positions with the Chamber of Commerce, Kiwanis, and University of Michigan Alumni Association.

F. Robert Lally, Founder

F. ROBERT LALLY co-founded our firm in 1965. He graduated with a Bachelor's Degree in Business Administration from the University of Michigan in 1958 and worked in public accounting until his retirement. Mr. Lally retired from Lally Group in December 2007.