Partners:
John Funkhouser, Managing Partner, CPA
John is a shareholder and managing partner of the firm. He started with the firm in 1971 and has been the managing partner since 1990. He received his bachelor of science degree from the University of Baltimore. John leads the firm's General Accounting and Auditing Departments. John is a CPA and member of both the American Institute and the Maryland Association of Certified Public Accountants. His areas of expertise include nonprofit organizations, employee benefit plans, construction, real estate, and professional dental organizations.
Samuel D. Handwerger, CPA, MST
Sam Handwerger is a shareholder of the firm. He received his undergraduate degree in accountancy from the University of Maryland. In addition to being a CPA, Sam holds the degree of master of science in Taxation from the University of Baltimore. He leads the firm’s Tax Planning and Preparation Departments. Prior to joining the firm, he was a Senior Tax Researcher with Ernst & Young in New York. Sam has served as a lecturer on behalf of the Maryland Association of Certified Public Accountants, the Delaware Nursing Home Administrators, the Bank and Thrift Institution Administrators Association, and various non-profit organizations. In 1996, he was awarded the Governor’s Volunteer of the year award in the State of Maryland for financial and management advisement to non-profit organizations. He has also been called as an expert witness in divorce matters, estate and gift tax issues and in business resolution cases. Amongst his credits to this regard was his expert testimony in the now landmark Maryland Tax Court tax case of Har Sinai West v. Comptroller.
In the area of tax law Sam’s expertise includes partnership taxation, S-corporations, tax-exempt organizations, and areas involving real estate transactions including cost-segregation analysis. Further, he manages the firm’s consulting for estate and gift planning (including a specialty in Elder Care law), asset protection trusts, and business succession planning for family owned businesses.
Sam is an adjunct accounting professor at the University of Baltimore’s Graduate School of Accounting, at the undergraduate level of accounting for the University of Maryland at College Park, at the Johns Hopkins University School of Business, and teaches tax related topics at the University of Baltimore Law School. One can also catch Sam as a frequent guest on the weekly radio program “Centsable Finance” aired on WLOY.
Ofer Lurman, CPA, MSF, CFF
Ofer is a shareholder of the firm. Ofer focuses on providing high level consulting, accounting, and tax advice to clients in a variety of industries including health care, retail, distribution, construction, and real estate. A longtime member of the firm, Ofer manages the Business Valuation and Litigation Support Department and specializes in investigative accounting, business valuations, and damage claims associated with white-collar crime, matrimonial actions, and sales of businesses. He is qualified as an expert witness in court. Ofer is also called upon to tackle special assignments such as investment analysis, profitability analysis, partnership agreements, and developing strategic plans and financial projections. Ofer joined HCF&L directly upon receiving his bachelor’s degree from Queens College in 1983 and was admitted as a shareholder in 1991. Ofer also received his master of science degree in Finance from the University of Baltimore.
His areas of concentration include professional medical and dental practices. This includes assisting medical professionals with the setup of new practices, obtaining industry software, structuring appropriate financing, and assisting with the lease or purchase of office space. Ofer has helped many professional practices develop compensation arrangements, as well as entrance and exit strategies for new and retiring partners.
Ofer’s professional associations include the American Institute of Certified Public Accountants (AICPA), the Maryland Association of Certified Public Accountants (MACPA) and the AICPA Forensic and Valuation Services (FVS) Section.
Kim Mustard, CPA
Kim is a shareholder and has been with the firm since November 1998 after working six years at both local and international public accounting firms. She is a graduate of Millersville University in Pennsylvania with a bachelor of science in Business Administration. Kim has worked extensively with the firm’s attest clients and now acts as the firm’s quality control advisor and technical reviewer on attest engagements. In addition to traditional audit services, she also leads the firm’s peer review practice. Kim is a member of the American Institute and the Maryland Association of Certified Public Accountants. She also volunteers her time on a nonprofit board for women’s counseling and advocacy center.
Professionals:
Karen Carr
Karen is currently an auditing staff accountant with HCF&L. She focuses mainly on Employee Benefit Plans and non-profit audits. She began her internship at HCF&L in 2007, obtained her bachelor’s degree in Accounting in 2011, and will be acquiring her Master’s Degree in December 2012.
David Dancziger, CPA
David Dancziger joined the firm in August 2005. He attended the Community College of Baltimore County where he received a certificate of business accounting in 2004. While at school, he passed the CPA exam in 2003. He works on many different assignments on behalf of the firm. He has been a lead auditor for audits performed on businesses, non-profit organizations, as well as employee benefit plans. Additionally, he is an experienced tax preparer of individual and business returns, and has assisted many of our clients with their tax planning and compliance.
Linda B. Gardner
Linda is an accounting paraprofessional and has been with the firm since 2001. She has over 30 years of experience in small business accounting, bookkeeping, office administration and human resources. Prior to joining HCF&L she was vice president and controller of a small property management firm in Towson, MD where she became proficient in handling HUD related properties and other commercial properties.
Currently she works on various types of clients including, but not limited to, real estate investment entities, restaurants, dental/medical practices, small construction companies and religious institutions, in addition to working with the audit department handling tracking of engagement letters and third party confirmations. She also handles coordination and tracking of all professional staff’s continuing education.
Salomon Grunhut, CPA, MSF, CVA
Salomon has over ten years of experience in tax and business advisory services. He is also a Certified Valuation Analyst (CVA) and works in our tax and valuation departments. He has a masters in Finance from the Carey Business School at Johns Hopkins University and is licensed as a CPA by the State of Delaware. He has developed a focus in the area of advising small businesses and their owners on their tax and accounting needs. He serves many clients in various industries, including professional services, real estate, commercial contracting, and government contracting.
Richard Hoffman, CPA, PFS
Richard joined the firm in 2009 after managing his own firm for 25 years. He attended Arizona State University where he graduated from the Business College. Richard's experience includes medium-sized, closely-held businesses. Richard works with business owners and families to develop business plans, succession planning, and personal financial planning. He is a member of the American Institute of Certified Public Accountants Personal Financial Specialist Division and the Maryland Association of Certified Public Accountants.
Gene Klein, CPA
Gene Klein joined the firm in December 2010. He has been a CPA since 2009 and is a member of the AICPA. He graduated from Ner Israel College where he received a bachelor’s degree in law, and he received his accounting certificate from Catonsville Community College. Gene has been working since 2007 with a mix of both private industry and public accounting experience. He works both in audit and tax with an emphasis on tax.
Jacob Lieder, CPA
Jacob Lieder joined the firm in February 2007. He concentrates on tax preparation and financial reporting. He is also involved in assisting clients in areas involving federal and state tax disputes. Jacob specializes in real estate, retail businesses as well as other select industries. Jacob received his bachelor’s degree in Talmudic Law from Ner Israel Rabbinical College in June of 2002. He subsequently achieved his Masters degree in January 2005. He is licensed to practice as a CPA in the State of Maryland.
Barry Miller, CPA - Director
Barry is a director in the firm. He received his bachelor of business administration degree in Accounting from the University of Toledo and is a CPA and member of both the American Institute and the Maryland Association of Certified Public Accountants (MACPA). He currently serves on the State Tax Committee of the MACPA and was a past board member and treasurer of the Maryland Food Bank, Inc. Barry's particular areas of expertise include accounting for the construction and senior care industries. He also handles estate and trust tax planning, administration and tax compliance. Further, he serves the firm’s clients with accounting systems design, installation, maintenance, training, and support.
Jeffery D. Stine, CPA - Manager
Jeff received his bachelor of science degree in Accounting from the University of Baltimore and is licensed as a Certified Public Accountant in Maryland. A member of both the American Institute (AICPA) and Maryland Association (MACPA) of Certified Public Accountants. Mr. Stine is a former partner of Wolpoff & Company, Certified Public Accountants, where he specialized in real estate, tax and financial planning. He is the past Controller of the Enterprise Social Investment Corporation and was Chief Financial Officer for the Association of Financial Professionals. A former board member of the MACPA, Jeff has served as an instructor for the AICPA in the areas of health care and professional practice management. He has been recognized as an expert witness in Federal Bankruptcy Court and state divorce issues in Maryland Circuit Courts. He has also provided expert testimony in numerous business arbitration negotiations.
Mayer Yudkowsky, CPA - Manager
Mayer is a manager with over ten years of experience in public accounting providing audit, accounting, consulting, and tax services. Mayer serves clients in a wide variety of industries including medical practices, spirits wholesalers, non-profit organizations, construction contractors, and real estate companies. Mayer has significant experience with audits of non-profits including OMB Circular A-133 audits. His experience also includes audits of financial statements of for-profit entities such as contractors, real estate partnerships, and HUD entities. Mayer is a member of the American Institute of Certified Public Accountants and the Maryland Association of Certified Public Accountants. Mayer received his Bachelor of Arts from Ner Israel Rabbinical College.
Administrative Staff
The Administrative Staff includes Pattie Maitland-Staub, Becky Kelly, Nicole Jubb, Liz Miller and Rose Newman.
They provide all facets of administrative support for the firm’s professional staff, including greeting and assisting clients and visitors, managing and operating office equipment, creating and modifying documents, preparing correspondence, typing, proofreading and assembling financial statements, assisting with audits and payroll audits, assembling tax returns, billing, accounts receivable, accounts payable and bookkeeping work.
