Management Team


Dennis C. Camp

Dennis C. Camp, CPA
Norwalk Office 

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.

   Contact Dennis



David W. Brink

David W. Brink, CPA
Sandusky & Norwalk Offices 

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.

   Contact David




Kevin D. Kieffer

Kevin D. Kieffer, CPA
Sandusky Office 

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.

   Contact Kevin




Michael K. Miller, Jr.

Michael K. Miller, Jr. CPA, CVA
Norwalk Office 

Payne Nickles & Company has named Michael Miller, Jr. as the new Managing Partner of the firm effective January 2018.  In addition to servicing his clients, Miller will be responsible for leading the firm's long-term strategic plan, growth initiatives and overall management for the future.
Mike joined Payne, Nickles & Company in September 2003, and became an owner in January 2015. A lifelong native of Sandusky, Mike graduated from Miami University with his Bachelor of Science in Business in 2002 and Master in Accountancy in 2003. He earned his CPA license in 2004 and in 2009 he became a Certified Valuation Analyst (CVA).
Working primarily from our Norwalk office, Mike specializes in business and personal taxation and planning, business consulting, and business valuations.

   Contact Mike




Jeffrey J. Rosengarten

Jeffrey J. Rosengarten, CPA, CFE
Sandusky Office 

Jeff is a native of Miller City, Ohio.  He graduated from the University of Toledo with a bachelor’s of business administration in 1993.  Jeff joined Payne Nickles and Company in May 2000, and in 2012 he became a Certified Fraud Examiner (CFE).  Jeff became an owner in January 2017 and works in our Sandusky office. 
Jeff currently lives in Gibsonburg, Ohio and has two sons, Nate and Derek.  In his spare time he enjoys golf, fishing and attending sporting events.  He has been involved in numerous school and church committees and various non-profit organizations.  He is currently a board member for Goodwill Industries of Erie, Huron, Ottawa and Sandusky Counties.


   Contact Jeff




Judy L. Mosher

Judy L. Mosher, CPA, PFS, ABV
Norwalk Office 

Judy is a graduate of Wellington High School and Ashland University. She provides services relating to individual and estate tax planning, including retirement and education savings options, and business valuation. Her experience includes services specific to medical practices, farming operations, construction contractors, and oil & gas producers. Judy is a member of the American Institute of Certified Public Accountants and the Ohio Society of Certified Public Accountants. She is active in the Norwalk Kiwanis Club, recently serving as president.

   Contact Judy




Kurt A. Mellen

Kurt A. Mellen, CPA
Norwalk Office 

Kurt is in charge of coordinating work assignments and overseeing the firm’s quality control policies. He is experienced in financial reporting, consulting, and income tax planning and preparation for closely-held businesses, as well as individuals. He provides specialized services to construction contractors, manufacturers, trusts, estates, and employee benefit plans. Kurt is a member of the American Institute of Certified Public Accountants and the Ohio Society of Certified Public Accountants.

   Contact Kurt


Retired Partners


Carl E. McGookey

Carl E. McGookey, CPA, CVA, CGMA
Sandusky Office 

Carl is 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.

   Contact Carl






Allen R. Nickles

Allen R. Nickles, CPA, CFE, CICA
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.


Contact Allen





John D.  Payne

John D. Payne, CPA, AEP
Norwalk Office 

John is a native of Findlay, and a graduate of BGSU. John served as the Tax Partner and the Managing Partner at Payne, Nickles & Co.



Our Mission

To be a firm of creative CPAs and business advisors, providing forward-looking client-oriented professional accounting and advisory services.


Professional Team

Thomas D. Campbell, CPA

Audrey Stover, CPA

Kathleen A. Muldoon, EA, CFP®

George Van Dootingh, CPA

Kris A. Doughty, CPA

Kaylee E. Longo, CPA

Jodi D. Stang

Todd R. Spore, CPA

Brennan W. Otto, CPA

Kyle S. Bundschuh

Brennan M. Wozniak, CPA

Tanner R. Stiert

Pat C. Spettel, CPA

Tara M. Stieber

Tyler A. Puckrin

Alex S. Ravis

Gabe T. Smythe

Cordell W. Holloway


Paraprofessional Team

Jackie C. Klein

Paula A. Young

Candy S. Andres

Jackie Mesenburg

Sandy S. Ramsdell

Brynn A. Schreiber

Allison E. Heitsche

Cheryl M. Kleist


Support Team

Leisha D. Rospert - Firm

Jennifer S. Clark

Kristin A. McLaughlin

Michelle Wilson

Karen L. Robinson

Elise M. Horner