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Gilmore Jasion Mahler, LTD (GJM) is pleased to announce a number of staff promotions in both the Maumee and Findlay offices, effective July 1, 2021.

Caitlin Bainter, CPA and Amanda Lewis, CPA have been promoted to Senior Manager. Ryan Avery, CPA, Ryan Emerson, CPA and Mackenzie Gross, CPA have been promoted to Manager. Adam Larkins, CPA, Alyssa Lecurgo, Dana Lumbrezer, CPA and Chris Scherley are promoted to Supervisor and Cassi Cronin, CPA, Emily Eckroth, CPA, Thomas Keyser, Hayden Neese and Grace Reddick, CPA are promoted to Senior Associate. 

“These promotions reflect hard work, dedication and commitment. The past year has been anything but normal. Our staff, including all those promoted this month, have done a remarkable job of staying focused, getting the work done and staying connected as a team,” says Managing Partner Kevin Gilmore. “It is gratifying to see our staff advance in their careers and professional development.”  

There are currently several opportunities at GJM for those just beginning their careers, and for more experienced professionals in tax, assurance, and risk advisory. Learn more at GJMLTD.com/careers.

Established in 1996, Gilmore Jasion Mahler, LTD (GJM) is the largest public accounting firm in Northwest Ohio, with offices in Maumee and Findlay. Locally owned, GJM offers cloud-based accounting services and provides comprehensive services including assurance, business advisory, tax, risk advisory, healthcare management and outsourced accounting. The Firm’s professionals specialize in industries including construction & real estate, healthcare, manufacturing & distribution and utilities.

Question: Do I need to include my Payroll Protection Program (“PPP”) loan or HHS Provider Relief funds when calculating Ohio Commercial Activity Tax (CAT)?

Answer from Jennifer Bryant, Healthcare and Accounting Services Team:

Many Ohio businesses received funding from both the Payroll Protection Program and the HHS Provider Relief Funds that were part of the CARES Act, the sweeping legislation designed to infuse the American economy with much needed liquidity. As these businesses file their Commercial Activity Tax (CAT) returns, it is important to understand how the State of Ohio is treating the receipt of these funds.

Ohio specifically addresses the HHS Provider Relief funds, stating that these funds are not excluded from a taxpayer’s gross receipts for purposes of the CAT. But, there is an exception. If the healthcare provider is a nonprofit organization (as that term is defined in Ohio Administrative Code 5703-29-10), that nonprofit organization is excluded, and therefore not subject to CAT.

In regard to the PPP funds, the Ohio General Assembly modified the definition of “gross receipts” to specifically exclude all forgiven PPP loans from Ohio CAT. Those forgiven PPP loans have been excluded from federal gross income under §1106(i) of the CARES Act. In other words, forgiven PPP loan principal will be excluded from the tax base for federal income tax purposes and Ohio Commercial Activity Tax. 

Should your organization have any questions regarding this issue, please reach out to your GJM advisory team for help.

(Jennifer picture)

Jennifer Bryant is a supervisor in the firm’s healthcare department. She came on board with Gilmore Jasion Mahler in January of 2002. A member of the firm’s Healthcare and Accounting Services Team, she works closely with clients to ensure that their healthcare practices run smoothly, handling monthly financials and often fielding questions and offering guidance on a variety of client issues. Jennifer’s areas of expertise include ambulatory surgery centers, physician practices and dental practices.    

A graduate of Davis College, Jennifer is a member of the Ohio Society of Certified Public Accountants (OSCPA).

Established in 1996, Gilmore Jasion Mahler, LTD (GJM) is the largest public accounting firm in Northwest Ohio, with offices in Maumee and Findlay. Locally owned, GJM offers cloud-based accounting and provides comprehensive services including assurance, business advisory, tax, risk advisory, healthcare management and outsourced accounting. The Firm’s professionals specialize in industries including construction & real estate, healthcare, manufacturing & distribution and utilities.  

Gilmore Jasion Mahler (GJM) Managing Partner Kevin Gilmore recently announced some exciting changes in the firm’s leadership team. Jamie Dixon, CPA and Matt Hoverman, CISA have been promoted to partner and Jessica Nunn, CPA has been promoted to senior manager.

Dixon is a member of GJM’s Healthcare Specialist Team. He also took on the role as GJM’s firm administrator in 2020. He has over thirty years of experience in both private and public accounting, providing consulting services to a broad range of healthcare entities, specializing in home health and long-term care. He has been with GJM since 2013. 

Matt Hoverman’s expertise is in risk advisory. He has over two decades of professional services experience in systems implementation, information security, internal and external audit, risk management, compliance, and management consulting across multiple industries. Matt joined GJM in 2016 and has since built a team offering risk advisory services.

Jessica Nunn is a member of the firm’s Manufacturing Specialist Team. She specializes in for-profit entities and has over a decade of public accounting experience at Gilmore Jasion Mahler. She’s been responsible for tax planning, preparation, and review of tax returns, in addition to general consulting largely related to corporate and multi-state tax issues.

“Congratulations to Jamie, Matt and Jessica on their well-deserved promotions,” says GJM Managing Partner Kevin Gilmore. “I’d also like to thank them, and all of our staff for the incredible work they’ve done over the past year helping our clients through all of the uncertainty brought on by the pandemic. We know our clients need our guidance now, perhaps more than ever.”

The promotions were effective January 1, 2021. 

Established in 1996, Gilmore Jasion Mahler, LTD (GJM) is the largest public accounting firm in Northwest Ohio, with offices in Maumee and Findlay. Locally owned, GJM offers cloud-based accounting and provides comprehensive services including assurance, business advisory, tax, risk advisory, healthcare management and outsourced accounting. The Firm’s professionals specialize in industries including construction & real estate, healthcare, manufacturing & distribution and utilities.  

Advance payments of the Enhanced Child Tax Credit for 2021 will start showing up soon. GJM Tax Partner Charlie Heid explains in our latest video blog why some families may want to opt out of these payments.

If you still aren't sure whether or not you should take the advance payments, we encourage you to talk with your tax advisor. The IRS has also created a new portal with some helpful resources to educate families on whether or not it makes sense to receive the advance payments. The portal also has information on how to opt out of the payments and how to update information that will impact your payments.

Gilmore Jasion Mahler would like to officially welcome Nick Bader to our team as a Tax Associate. You may have seen him around the office the last couple of years during his internship, but now he’s officially on board. Here’s a fun Q & A with Nick, and a chance to get to know him a bit better.

Describe your role at GJM. My role at GJM is to assist the tax department with the preparation of various tax related projects. I am willing to help out wherever I can add value, but I believe that this is where most of my time will be spent.

When did you start at GJM? I did a tax internship with the firm during busy season roughly two years ago and started full time employment on 11/2/2020.

Why did you choose the accounting industry? I chose the accounting industry after taking several different business classes in college. I enjoyed the accounting classes the most and I found them to be the most interesting. On top of that, I really enjoyed the internship experience I got in accounting and thought it would be a great career to go into.

What do you like best about accounting? The thing I like about accounting is the nature of the work itself. It combines so many things together in a way that makes me feel challenged. Also, I know that I am learning a lot of valuable skills along the way. Additionally, I enjoy that I get a good balance of working as a part of team while also getting to accomplish and develop my own work. I enjoy critical thinking and problem solving which I think accounting allows me to improve on even more.

Are you from the Toledo area originally? If not, where are you from? I grew up in Sylvania, Ohio.

What do you like about living in Northwest Ohio? My favorite part of Northwest Ohio would be weather. I know some people hate the weather here, but I enjoy that we can have 4 distinct seasons. Sometimes winter can last longer than I want it to, but I enjoy the variety of weather we get.

Where did you go to school? I went to the University of Toledo.

Anything you’d like to share about past work/school history? I previously interned with GJM, which was really fun and rewarding. In college I worked as the building manager of the student union and the building supervisor of the rec center.

Do you have any pets, hobbies, family? I have a pet cat. She is a tiny short haired black cat that I got from the humane society. As far as hobbies go, I enjoy basically anything that you can do outside or anything that involves competition. This summer specifically I learned how to play disc golf which was really fun. I come from a big family. I grew up with 4 brothers and 1 sister.

How do you like to spend your free time? I enjoy watching sports, spending time with friends, watching movies/tv shows, and being outside. I also spend a lot of my free time helping to lead the youth group at my church. Apart from that I also like doing nothing sometimes and just spending some time relaxing.

Favorite book? Favorite movie? I am indecisive when it comes to picking favorites, so I might just give a few for each if that is okay. For books I really enjoyed reading Ender’s Game, Fountainhead, and The Little Prince. For movies I Like all of the Lord of the Rings movies, Parasite, and basically any funny movie.

Are you involved in any community organizations, do any volunteer work? I spend a lot of my time volunteering at my church. I help run the youth group there and lead a bible study for high school kids (the picture below shows Nick leading the bible study). In years past I would volunteer for Fellowship of Christian Athletes (FCA) but I am not sure if that will happen this year due to covid.

What is something people may be surprised to find out about you? People may be surprised to find out I am a twin (Nick's twin Alexander also just came on board with GJM).

Anything else you’d like to add? I am excited to be working full time here. I am so thankful to all of you that I have talked to have been so incredibly kind and helpful to me. I am looking forward to getting to know everyone.