TGAK Staff Thaddeus N. Toal, CPA - Managing Partner Thad Toal is a founding partner of Toal Griffith Ayers & Kullman, LLC. Thad graduated from the University of Baltimore with a Bachelor of Science degree in Accounting in 1970. Before beginning his career in public accounting, he served as an assistant legislative auditor, where his responsibilities included the supervision of audits of compliance with state policies and procedures for the Department of Health and Mental Hygiene and the Comptroller of the Treasury. Thad also served as Director of Accounting with the State Commission, Hospital Cost Analysis.  In this capacity, he assisted in implementing rate setting procedures for all hospitals in the state of Maryland.   In addition to his engagement partner responsibilities, Thad oversees the firm's computerized accounting systems practice and has primary responsibility for audit engagements involving federal funds and compliance with the single audit requirements. His other experience includes performing attestation and accounting work for construction contractors, wholesale/retail, transportation and service industries.   Thad is a member of the American Institute of Certified Public Accountants and the Maryland Association of Certified Public Accountants (MACPA). He is a past member of the MACPA’s Not-for-Profit Committee and has served as a director on several not-for-profit organizations' boards.   Jeffrey S. Griffith, CPA - Partner   Jeff Griffith is a founding partner of the firm.  He over 14 years of experience specializing in providing attestation services to not-for-profit organizations.  Jeff has worked with a wide range of not-for-profit organizations at both the national and local levels, as well as companies whose budget ranged from $500,000 to $125 million.  His experience includes performing audits and reviews, doing cost allocation studies, conducting operational audits and other consultation regarding accounting standards which specifically relate to not-for-profit organizations.  Jeff uses his experience and technical expertise to provide clients with meaningful recommendations to improve an organization’s operations.   Jeff is a 1993 graduate of the University of Richmond, where he received a Bachelor of Science degree in Accounting.  He is currently a member of the American Institute of Certified Public Accountants and the Maryland Association of Certified Public Accountants, where he is on the Not-for-Profit Committee.  Jeff is a graduate of the Leadership Anne Arundel Flagship program and currently serves on their Board of Directors.  He is also Treasurer of the Volunteer Center for Anne Arundel County, Inc. Allen K. Ayers, CPA, CFP, CVA, MST - Partner Allen Ayers has worked in the public accounting field since 1983.  His area of practice focuses on taxation, business and estate planning, real estate and individual income taxes. He also serves as the firms Valuation and Litigation Support Partner and has testified in District and Circuit Courts throughout Maryland. Allen is a graduate of the University of Maryland College Park and was awarded a Master’s Degree in Taxation from the University of Baltimore Law School in 1999. He has worked for several large regional and local accounting firms before starting his own practice in 2000. In 2005, he became a partner in the firm of Toal, Griffith, & Ayers, LLC. Allen’s extensive tax training enables him to assist individuals and business owners in planning for their current and future needs in the most tax-efficient manner. His certifications and experience in the valuation and litigation support fields qualifies him to provide expert valuation and court testimony for estate, divorce, corporate dissolution, and buy-sell agreement engagements.   In addition to his accounting license, Allen also holds the designations of Certified Financial Planner and Certified Valuation Analyst. He is a member of the American Institute of Certified Public Accountants, the Maryland Association of Certified Public Accountants, the Maryland Society of Accountants, the Financial Planning Association, and the National Association of Certified Valuation Analysts. Allen is an adjunct professor of individual income taxation at Chesapeake College in Wye Mills, Maryland. A former Eagle Scout, he also has served as Finance Chairman for the Boy Scouts of America - Choptank District. Allen serves as a member on several Boards of Directors including The Hope House and the Maryland Society of Accountants, Inc.  Stephen J. Kullman, CPA - Partner Stephen Kullman joined the firm in 2008. He works with closely-held business in the region and has vast experience in the manufacturing, professional practices, and distribution industries. He received a Bachelor of Science, Accounting, from Salisbury University in 1995. Stephen provides a full range of accounting, tax, and consulting services for clients including: Accounting and auditing Closely Held business throughout the Mid-Atlantic region, Business Advisory Services, Tax Planning and Professional Designations. His Professional Affiliations and Civic Involvements include: American Institute of Certified Public Accountants (AICPA), Maryland Association of Certified Public Accountants (MACPA), Anne Arundel Chamber of Commerce, Talbot County Chamber of Commerce, Steve is a Youth Ice Hockey coach with the Eastern Shore Hockey Association. John Gloss, CPA John has over thirty years of certified public accounting firm experience in the areas of accounting, tax and management advisory services.  He has supervised income tax compliance, research, review and planning for many closely held business entities and high net worth individuals.  John has extensive computer experience and has assisted clients with installing implementing, and maintaining accounting systems. Prior to joining the firm in 2007, he worked for a large Washington area firm where he specialized in professional services, real estate partnerships, IRS controversy issues and litigation support. He has been qualified as an expert witness in the Circuit Court of Anne Arundel County, Maryland.  As a former small business owner he was responsible for all the daily activities related to the operation of the business. John is a member of the American Institute of Certified Public Accounts and the Maryland Association of Certified Public Accountants. Amanda Ragula, CPA, CFE Audit Group Leader Amanda Ragula is the firm’s audit manager and Certified Fraud Examiner.  Ms. Ragula has worked extensively with not-for-profit organizations and their unique accounting issues.  Her experience has included providing audit services to not-for-profit and core service agency clients, performing outsourced controller and CFO services, and consulting with not-for-profit organizations to refine and improve their internal control and processing procedures.  She is knowledgeable about a wide range of accounting and compliance issues, including Federal Form 990, Circular A-133, and government auditing standards.  Ms. Ragula has also performed forensic investigations in a range of industries.  She is experienced in working with legal and law enforcement professionals to support positive outcomes for forensic investigations and prosecutions.   Ms. Ragula is a Certified Public Accountant licensed in the state of Maryland.  She is a member of the American Institute of Certified Public Accountants the Association of Certified Fraud Examiners, an international association of anti-fraud professionals, and the Maryland Association of Certified Public Accountants.  She graduated from the Pennsylvania State University with a Bachelors of Science degree in Horticulture and from Towson University with a Bachelors of Science degree in Accounting.  She has previously volunteered as a Court Appointed Special Advocate (CASA) in Anne Arundel County and has been accepted into the 2010 Shore Leadership class.          annapolis md - easton md - stevensville md - eastern shore - mid shore - baltimore md - washington dc - not for profit - nonprofit - crofton md - southern maryland - 21401 - 21402 - 21403 - calvert county - talbot county - montgomery county md - anne arundel county - quickbooks consulting  - quickbooks proadvisor ngo -