Construction Profiles

Timothy D. Mayles, CPA, CFE, CFF is a director in Barnes Wendling's accounting and assurance services department and a member of our construction and real estate development services group. He has been in public accounting since 1998. Tim is in charge of our Sandusky office and oversees all office functions and client relations in Sandusky, Norwalk and Huron. Tim is a Certified Fraud Examiner and is Certified in Financial Forensics with specializations that include fraud prevention and detection, forensic accounting, internal control studies, and the audits of closely held businesses. He also has two years experience as a corporate financial controller. His continuing professional education focuses on fraud detection and prevention and technical accounting and auditing issues

Michael Pappas, CPA
Phone: 216-566-9000
Fax: 216-566-9321
Email: mp@barneswendling.com

Michael Pappas, CPA is the director in charge of Barnes Wendling’s accounting and assurance services department and he is a member of our construction and real estate development services group. He has over twenty-five years of experience advising closely held business owners and not-for-profit organizations build and maintain their net worth. Mike believes you can only effectively manage what you can measure. Therefore, he works closely with his clients to establish reporting and information systems to measure key performance indicators. Mike’s expertise spans many industries, including manufacturing, distribution, construction, professional services, not-for-profit organizations, and employee benefit plans. Mike’s diverse background provides a broad base of knowledge, lending a mature, sophisticated perspective to his clients. He is recognized for his communication and interpersonal relations skills, making him an excellent resource for business advisory and facilitating groups. Mike frequently provides services to his clients in succession planning and benchmarking. His extensive background makes him an ideal resource for best practices in financial reporting, internal controls, finance, and general business management.

Thomas J. Wrabel, CPA
Phone: 216-566-9000
Fax: 216-566-9321
Email: tjw@barneswendling.com

Thomas J. Wrabel, CPA is a director in Barnes Wendling’s accounting and assurance services department and he is a member of our construction and real estate development services group. He has over twenty years of experience advising businesses and not-for-profit organizations. Tom’s areas of expertise include auditing, external financial reporting, interim CFO services, asset-based loan due diligence, mergers & acquisitions, litigation support and governmental auditing (HUD and DOE). Tom’s industry expertise includes manufacturing, distribution, construction, real estate, services, trucking, education, not-for-profit organizations and employee benefit plans. Tom excels in situations where timely services are needed on very short notice to close a business transaction. Also, because of his excellent communication and interpersonal skills, Tom works very well in teams of professionals, such as attorneys, other CPAs and bankers. As a result, he serves many of his clients in the mergers & acquisitions, financing, and litigation support arenas. Tom’s relationships with his client CFOs and Controllers are excellent. He can clearly relate to them since he has frequently served as an outsourced CFO for extended periods of time and understands the challenges facing them.

Michael S. Essenmacher, CPA
Phone: 440-934-3850
Fax: 440-934-3950
Email: mse@barneswendling.com

Michael S. Essenmacher, CPA is a senior manager in Barnes Wendling's accounting & assurance services department and he is a member of our construction and real estate development services group. He is a member of our closely-held business and not-for-profit organization groups. He has eleven years of experience managing accounting, audit, and attestation engagements. He specializes in internal control assessments. His continuing professional education is targeted at current developments in the areas of accounting & auditing closely-held businesses, not-for-profit, and construction enterprises. He volunteers and serves on the boards of several non-for-profit organizations. Mike received a Bachelor of Business Administration and Master of Science in Accountancy from Ohio University.

Kimberly A. Scott, CPA
Phone: 216-566-9000
Fax: 216-566-9321
Email: kas@barneswendling.com

Kimberly A. Scott, CPA is a senior manager in Barnes Wendling's tax department and a member of our construction and real estate development services group. She has over 20 years of public accounting experience providing tax compliance and consulting services to construction and real estate developers. Her clients have ranged from large, publicly-held real estate developers to taxpayers holding single member limited liability companies. Kim is experienced in partnership tax allocations, rehabilitation credits, low income housing credits, mergers, sales, acquisitions of real estate, multi-state reporting, multi-tiered entities, cost segregation services, and construction contractor issues. Kim not only works with the real estate and construction entities but manages and plans for the entire family of individuals, corporations, and trusts that flow through and/ or are affected by the real estate entities. Kim received a Bachelor of Science from Bowling Green State University and is a CPA.