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Toll Free	877.FOR.HWCO
Web	 	www.hwco.com
CLEVELAND
23240 Chagrin Blvd, Suite 700
Cleveland, Ohio 44122-5450
COLUMBUS
460 Polaris Pkwy, Suite 300
Westerville, Ohio 43082-8213
MENTOR
8800 Tyler Blvd
Mentor, Ohio 44060-4361
Bert P. Cummins, CPA
John P. Fleischer, CPA
John Forbes, CPA, PFS, CCIFP, CCA
James M. Horkey, CPA/ABV, CFF, CM&AA
John P. Krizansky, CPA
J. William Kutschbach
Anthony S. LaNasa, CPA
Cheryl L. Lanese, CPA
Edward C. Lowe, MAFIS, CPA
Stanley J. Majkrzak, CPA, CFP®, AIF®
Donald C. May, CPA/ABV, CVA
Brandon R. Miller, CPA
Michael R. Muniak, CPA
Barbara Notardonato-Cole, CPA
Stanley J. Olejarski, CPA
Rosemary Orlando, CPA
Paula Z. Reape, CPA, LNHA
Joseph C. Sbrocco, CPA
Stephen E. Stanisa, CPA
Mary Eileen Vitale, CPA, CFP®, AEP®
Grant M. Weimer, CPA
Marianne Wesolowski, CPA
Principals
Firm UpdateFirm Update
As we close the door on another year, new opportunities continue to
present themselves as we enter into 2014.
We are excited to share some of our accomplishments from 2013, as well as
recent developments as we continue to expand and grow our firm to better
meet the needs of our clients and community.
Our commitment to the continued success of our clients is at the heart of
every staff member at HW&Co. If you ever have questions or would like to
discuss how we can better assist you, please do not hesitate to contact me.
Stephen E. Stanisa, CPA
President & CEO
Phone:	 216 378.7234
Email:	 stanisa@hwco.com
A MESSAGE FROM OUR PRESIDENT & CEO
STEPHEN E. STANISA
HW&Co. is an award winning and nationally recognized CPA and business
advisory practice. We were named one of the top 200 firms in the U.S. for
the past two years and one of the 20 largest CPA firms in northeast Ohio.
Since our inception in 1990, HW&Co. has been serving the accounting, tax
and business management needs of its middle market and entrepreneurial
clients throughout the United States.
10 year winner An Association of
Independent Accounting Firms
We are proud to announce that we have merged in the practice
of Mentor-based accounting and business advisory firm,
Deimling, Forbes & Associates, Inc., effective January 1, 2014.
This new partnership allows us the ability to enrich our
services with new resources and top talent, and enhance our
capability to service more markets and provide expanded client
opportunities within the construction and real estate industries.
John Forbes, Managing Principal and founding partner of
Deimling, Forbes & Associates, Inc., will remain as Managing
Principal of our Mentor office, and will be joining HW&Co.
with fellow Principal Cheryl Lanese, and other staff members.
The Mentor office and team will remain in its current location at
8800 Tyler Boulevard, Mentor, Ohio.
Howard, Wershbale & Co. is excited to announce that we are completing
our name transition to HW&Co., effective January 1, 2014.
Our practice has grown in nature and services well beyond where we
began. This new representation of our firm reflects some of the significant
changes and expansion in our business activities, as the following pages
describe. Everything else will remain unchanged.
We look forward to our continuing partnership with you in 2014!
				- The Principals of HW&Co.
HW&CO. COMPLETES MERGER WITH
DEIMLING, FORBES & ASSOCIATES, INC.
HOWARD, WERSHBALE & CO. COMPLETES NAME TRANSITION TO
HW&Co.
John K. Forbes, CPA, PFS,
CCIFP, CCA
Managing Principal - Mentor
Phone:	 440 290.3901
Email:	 forbes@hwco.com
Cheryl L. Lanese, CPA
Principal
Phone:	 440 290.3905
Email:	 lanese@hwco.com
We are proud to announce that we have merged in the practice
of Mentor-based accounting and business advisory firm,
Deimling, Forbes & Associates, Inc., effective January 1, 2014.
This new partnership allows us the ability to enrich our
services with new resources and top talent, and enhance our
capability to service more markets and provide expanded client
opportunities within the construction and real estate industries.
John Forbes, Managing Principal and founding partner of
Deimling, Forbes & Associates, Inc., will remain as Managing
Principal of our Mentor office, and will be joining HW&Co.
with fellow Principal Cheryl Lanese, and other staff members.
The Mentor office and team will remain in its current location at
8800 Tyler Boulevard, Mentor, Ohio.
Howard, Wershbale & Co. is excited to announce that we are completing
our name transition to HW&Co., effective January 1, 2014.
Our practice has grown in nature and services well beyond where we
began. This new representation of our firm reflects some of the significant
changes and expansion in our business activities, as the following pages
describe. Everything else will remain unchanged.
We look forward to our continuing partnership with you in 2014!
				- The Principals of HW&Co.
HW&CO. COMPLETES MERGER WITH
DEIMLING, FORBES & ASSOCIATES, INC.
HOWARD, WERSHBALE & CO. COMPLETES NAME TRANSITION TO
HW&Co.
John K. Forbes, CPA, PFS,
CCIFP, CCA
Managing Principal - Mentor
Phone:	 440 290.3901
Email:	 forbes@hwco.com
Cheryl L. Lanese, CPA
Principal
Phone:	 440 290.3905
Email:	 lanese@hwco.com
Anthony serves as auditor, accountant, and business advisor for privately-
held companies and nonprofit organizations, including government-funded
organizations and family-owned businesses.
Anthony’s expertise includes skilled nursing facilities and continuing care retirement
communities, manufacturers, real estate, HUD financed projects, employee benefit
plans, business plan reviews, evaluating and obtaining financing, strategic and
business planning, internal controls, fraud risk assessment and examination, and
performing operational and business office reviews and analysis.
He currently serves on the board for Crohn’s & Colitis Foundation of Central Ohio,
and is a committee member for United Way of Delaware County’s Community
Financial Stability Impact Team. Anthony has been with the firm since 1999 and
resides in Delaware, Ohio, with his wife and three children.
John serves as auditor, accountant, and business advisor for privately-
held companies and nonprofit organizations, including government-funded
organizations and family-owned businesses.
John’s expertise includes working with assisted living and long-term care
facilities, hospitals and health systems, manufacturers, retailers, HUD financed
projects, due diligence services, and Medicaid and Medicare reimbursement.
John is a Finance Committee Member and Board Member for Centers for
Dialysis Care, and a member of the Healthcare Financial Management
Association (HFMA). He has been with the firm since 1998 and resides in
Aurora, Ohio, with his wife and daughter.
JOHN P. KRIZANSKY, CPA
Has been named a principal in the firm
ANTHONY S. LANASA, CPA
Has been named a principal in the firm
Anthony S. LaNasa, CPA
Principal
Phone:	 614 899.4932
Email:	 lanasa@hwco.com
John P. Krizansky, CPA
Principal
Phone:	 216 378.7264
Email:	 krizansky@hwco.com
Anthony serves as auditor, accountant, and business advisor for privately-
held companies and nonprofit organizations, including government-funded
organizations and family-owned businesses.
Anthony’s expertise includes skilled nursing facilities and continuing care retirement
communities, manufacturers, real estate, HUD financed projects, employee benefit
plans, business plan reviews, evaluating and obtaining financing, strategic and
business planning, internal controls, fraud risk assessment and examination, and
performing operational and business office reviews and analysis.
He currently serves on the board for Crohn’s & Colitis Foundation of Central Ohio,
and is a committee member for United Way of Delaware County’s Community
Financial Stability Impact Team. Anthony has been with the firm since 1999 and
resides in Delaware, Ohio, with his wife and three children.
John serves as auditor, accountant, and business advisor for privately-
held companies and nonprofit organizations, including government-funded
organizations and family-owned businesses.
John’s expertise includes working with assisted living and long-term care
facilities, hospitals and health systems, manufacturers, retailers, HUD financed
projects, due diligence services, and Medicaid and Medicare reimbursement.
John is a Finance Committee Member and Board Member for Centers for
Dialysis Care, and a member of the Healthcare Financial Management
Association (HFMA). He has been with the firm since 1998 and resides in
Aurora, Ohio, with his wife and daughter.
JOHN P. KRIZANSKY, CPA
Has been named a principal in the firm
ANTHONY S. LANASA, CPA
Has been named a principal in the firm
Anthony S. LaNasa, CPA
Principal
Phone:	 614 899.4932
Email:	 lanasa@hwco.com
John P. Krizansky, CPA
Principal
Phone:	 216 378.7264
Email:	 krizansky@hwco.com
As we close the door on another year, new opportunities continue to
present themselves as we enter into 2014.
We are excited to share some of our accomplishments from 2013, as well as
recent developments as we continue to expand and grow our firm to better
meet the needs of our clients and community.
Our commitment to the continued success of our clients is at the heart of
every staff member at HW&Co. If you ever have questions or would like to
discuss how we can better assist you, please do not hesitate to contact me.
Stephen E. Stanisa, CPA
President & CEO
Phone:	 216 378.7234
Email:	 stanisa@hwco.com
A MESSAGE FROM OUR PRESIDENT & CEO
STEPHEN E. STANISA
HW&Co. is an award winning and nationally recognized CPA and business
advisory practice. We were named one of the top 200 firms in the U.S. for
the past two years and one of the 20 largest CPA firms in northeast Ohio.
Since our inception in 1990, HW&Co. has been serving the accounting, tax
and business management needs of its middle market and entrepreneurial
clients throughout the United States.
10 year winner An Association of
Independent Accounting Firms
Toll Free	877.FOR.HWCO
Web	 	www.hwco.com
CLEVELAND
23240 Chagrin Blvd, Suite 700
Cleveland, Ohio 44122-5450
COLUMBUS
460 Polaris Pkwy, Suite 300
Westerville, Ohio 43082-8213
MENTOR
8800 Tyler Blvd
Mentor, Ohio 44060-4361
Bert P. Cummins, CPA
John P. Fleischer, CPA
John Forbes, CPA, PFS, CCIFP, CCA
James M. Horkey, CPA/ABV, CFF, CM&AA
John P. Krizansky, CPA
J. William Kutschbach
Anthony S. LaNasa, CPA
Cheryl L. Lanese, CPA
Edward C. Lowe, MAFIS, CPA
Stanley J. Majkrzak, CPA, CFP®, AIF®
Donald C. May, CPA/ABV, CVA
Brandon R. Miller, CPA
Michael R. Muniak, CPA
Barbara Notardonato-Cole, CPA
Stanley J. Olejarski, CPA
Rosemary Orlando, CPA
Paula Z. Reape, CPA, LNHA
Joseph C. Sbrocco, CPA
Stephen E. Stanisa, CPA
Mary Eileen Vitale, CPA, CFP®, AEP®
Grant M. Weimer, CPA
Marianne Wesolowski, CPA
Principals
Firm UpdateFirm Update

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Firm Report 2013

  • 1. Toll Free 877.FOR.HWCO Web www.hwco.com CLEVELAND 23240 Chagrin Blvd, Suite 700 Cleveland, Ohio 44122-5450 COLUMBUS 460 Polaris Pkwy, Suite 300 Westerville, Ohio 43082-8213 MENTOR 8800 Tyler Blvd Mentor, Ohio 44060-4361 Bert P. Cummins, CPA John P. Fleischer, CPA John Forbes, CPA, PFS, CCIFP, CCA James M. Horkey, CPA/ABV, CFF, CM&AA John P. Krizansky, CPA J. William Kutschbach Anthony S. LaNasa, CPA Cheryl L. Lanese, CPA Edward C. Lowe, MAFIS, CPA Stanley J. Majkrzak, CPA, CFP®, AIF® Donald C. May, CPA/ABV, CVA Brandon R. Miller, CPA Michael R. Muniak, CPA Barbara Notardonato-Cole, CPA Stanley J. Olejarski, CPA Rosemary Orlando, CPA Paula Z. Reape, CPA, LNHA Joseph C. Sbrocco, CPA Stephen E. Stanisa, CPA Mary Eileen Vitale, CPA, CFP®, AEP® Grant M. Weimer, CPA Marianne Wesolowski, CPA Principals Firm UpdateFirm Update
  • 2. As we close the door on another year, new opportunities continue to present themselves as we enter into 2014. We are excited to share some of our accomplishments from 2013, as well as recent developments as we continue to expand and grow our firm to better meet the needs of our clients and community. Our commitment to the continued success of our clients is at the heart of every staff member at HW&Co. If you ever have questions or would like to discuss how we can better assist you, please do not hesitate to contact me. Stephen E. Stanisa, CPA President & CEO Phone: 216 378.7234 Email: stanisa@hwco.com A MESSAGE FROM OUR PRESIDENT & CEO STEPHEN E. STANISA HW&Co. is an award winning and nationally recognized CPA and business advisory practice. We were named one of the top 200 firms in the U.S. for the past two years and one of the 20 largest CPA firms in northeast Ohio. Since our inception in 1990, HW&Co. has been serving the accounting, tax and business management needs of its middle market and entrepreneurial clients throughout the United States. 10 year winner An Association of Independent Accounting Firms
  • 3. We are proud to announce that we have merged in the practice of Mentor-based accounting and business advisory firm, Deimling, Forbes & Associates, Inc., effective January 1, 2014. This new partnership allows us the ability to enrich our services with new resources and top talent, and enhance our capability to service more markets and provide expanded client opportunities within the construction and real estate industries. John Forbes, Managing Principal and founding partner of Deimling, Forbes & Associates, Inc., will remain as Managing Principal of our Mentor office, and will be joining HW&Co. with fellow Principal Cheryl Lanese, and other staff members. The Mentor office and team will remain in its current location at 8800 Tyler Boulevard, Mentor, Ohio. Howard, Wershbale & Co. is excited to announce that we are completing our name transition to HW&Co., effective January 1, 2014. Our practice has grown in nature and services well beyond where we began. This new representation of our firm reflects some of the significant changes and expansion in our business activities, as the following pages describe. Everything else will remain unchanged. We look forward to our continuing partnership with you in 2014! - The Principals of HW&Co. HW&CO. COMPLETES MERGER WITH DEIMLING, FORBES & ASSOCIATES, INC. HOWARD, WERSHBALE & CO. COMPLETES NAME TRANSITION TO HW&Co. John K. Forbes, CPA, PFS, CCIFP, CCA Managing Principal - Mentor Phone: 440 290.3901 Email: forbes@hwco.com Cheryl L. Lanese, CPA Principal Phone: 440 290.3905 Email: lanese@hwco.com
  • 4. We are proud to announce that we have merged in the practice of Mentor-based accounting and business advisory firm, Deimling, Forbes & Associates, Inc., effective January 1, 2014. This new partnership allows us the ability to enrich our services with new resources and top talent, and enhance our capability to service more markets and provide expanded client opportunities within the construction and real estate industries. John Forbes, Managing Principal and founding partner of Deimling, Forbes & Associates, Inc., will remain as Managing Principal of our Mentor office, and will be joining HW&Co. with fellow Principal Cheryl Lanese, and other staff members. The Mentor office and team will remain in its current location at 8800 Tyler Boulevard, Mentor, Ohio. Howard, Wershbale & Co. is excited to announce that we are completing our name transition to HW&Co., effective January 1, 2014. Our practice has grown in nature and services well beyond where we began. This new representation of our firm reflects some of the significant changes and expansion in our business activities, as the following pages describe. Everything else will remain unchanged. We look forward to our continuing partnership with you in 2014! - The Principals of HW&Co. HW&CO. COMPLETES MERGER WITH DEIMLING, FORBES & ASSOCIATES, INC. HOWARD, WERSHBALE & CO. COMPLETES NAME TRANSITION TO HW&Co. John K. Forbes, CPA, PFS, CCIFP, CCA Managing Principal - Mentor Phone: 440 290.3901 Email: forbes@hwco.com Cheryl L. Lanese, CPA Principal Phone: 440 290.3905 Email: lanese@hwco.com
  • 5. Anthony serves as auditor, accountant, and business advisor for privately- held companies and nonprofit organizations, including government-funded organizations and family-owned businesses. Anthony’s expertise includes skilled nursing facilities and continuing care retirement communities, manufacturers, real estate, HUD financed projects, employee benefit plans, business plan reviews, evaluating and obtaining financing, strategic and business planning, internal controls, fraud risk assessment and examination, and performing operational and business office reviews and analysis. He currently serves on the board for Crohn’s & Colitis Foundation of Central Ohio, and is a committee member for United Way of Delaware County’s Community Financial Stability Impact Team. Anthony has been with the firm since 1999 and resides in Delaware, Ohio, with his wife and three children. John serves as auditor, accountant, and business advisor for privately- held companies and nonprofit organizations, including government-funded organizations and family-owned businesses. John’s expertise includes working with assisted living and long-term care facilities, hospitals and health systems, manufacturers, retailers, HUD financed projects, due diligence services, and Medicaid and Medicare reimbursement. John is a Finance Committee Member and Board Member for Centers for Dialysis Care, and a member of the Healthcare Financial Management Association (HFMA). He has been with the firm since 1998 and resides in Aurora, Ohio, with his wife and daughter. JOHN P. KRIZANSKY, CPA Has been named a principal in the firm ANTHONY S. LANASA, CPA Has been named a principal in the firm Anthony S. LaNasa, CPA Principal Phone: 614 899.4932 Email: lanasa@hwco.com John P. Krizansky, CPA Principal Phone: 216 378.7264 Email: krizansky@hwco.com
  • 6. Anthony serves as auditor, accountant, and business advisor for privately- held companies and nonprofit organizations, including government-funded organizations and family-owned businesses. Anthony’s expertise includes skilled nursing facilities and continuing care retirement communities, manufacturers, real estate, HUD financed projects, employee benefit plans, business plan reviews, evaluating and obtaining financing, strategic and business planning, internal controls, fraud risk assessment and examination, and performing operational and business office reviews and analysis. He currently serves on the board for Crohn’s & Colitis Foundation of Central Ohio, and is a committee member for United Way of Delaware County’s Community Financial Stability Impact Team. Anthony has been with the firm since 1999 and resides in Delaware, Ohio, with his wife and three children. John serves as auditor, accountant, and business advisor for privately- held companies and nonprofit organizations, including government-funded organizations and family-owned businesses. John’s expertise includes working with assisted living and long-term care facilities, hospitals and health systems, manufacturers, retailers, HUD financed projects, due diligence services, and Medicaid and Medicare reimbursement. John is a Finance Committee Member and Board Member for Centers for Dialysis Care, and a member of the Healthcare Financial Management Association (HFMA). He has been with the firm since 1998 and resides in Aurora, Ohio, with his wife and daughter. JOHN P. KRIZANSKY, CPA Has been named a principal in the firm ANTHONY S. LANASA, CPA Has been named a principal in the firm Anthony S. LaNasa, CPA Principal Phone: 614 899.4932 Email: lanasa@hwco.com John P. Krizansky, CPA Principal Phone: 216 378.7264 Email: krizansky@hwco.com
  • 7. As we close the door on another year, new opportunities continue to present themselves as we enter into 2014. We are excited to share some of our accomplishments from 2013, as well as recent developments as we continue to expand and grow our firm to better meet the needs of our clients and community. Our commitment to the continued success of our clients is at the heart of every staff member at HW&Co. If you ever have questions or would like to discuss how we can better assist you, please do not hesitate to contact me. Stephen E. Stanisa, CPA President & CEO Phone: 216 378.7234 Email: stanisa@hwco.com A MESSAGE FROM OUR PRESIDENT & CEO STEPHEN E. STANISA HW&Co. is an award winning and nationally recognized CPA and business advisory practice. We were named one of the top 200 firms in the U.S. for the past two years and one of the 20 largest CPA firms in northeast Ohio. Since our inception in 1990, HW&Co. has been serving the accounting, tax and business management needs of its middle market and entrepreneurial clients throughout the United States. 10 year winner An Association of Independent Accounting Firms
  • 8. Toll Free 877.FOR.HWCO Web www.hwco.com CLEVELAND 23240 Chagrin Blvd, Suite 700 Cleveland, Ohio 44122-5450 COLUMBUS 460 Polaris Pkwy, Suite 300 Westerville, Ohio 43082-8213 MENTOR 8800 Tyler Blvd Mentor, Ohio 44060-4361 Bert P. Cummins, CPA John P. Fleischer, CPA John Forbes, CPA, PFS, CCIFP, CCA James M. Horkey, CPA/ABV, CFF, CM&AA John P. Krizansky, CPA J. William Kutschbach Anthony S. LaNasa, CPA Cheryl L. Lanese, CPA Edward C. Lowe, MAFIS, CPA Stanley J. Majkrzak, CPA, CFP®, AIF® Donald C. May, CPA/ABV, CVA Brandon R. Miller, CPA Michael R. Muniak, CPA Barbara Notardonato-Cole, CPA Stanley J. Olejarski, CPA Rosemary Orlando, CPA Paula Z. Reape, CPA, LNHA Joseph C. Sbrocco, CPA Stephen E. Stanisa, CPA Mary Eileen Vitale, CPA, CFP®, AEP® Grant M. Weimer, CPA Marianne Wesolowski, CPA Principals Firm UpdateFirm Update