Sierra Roy
Sierra Roy is a Manager based in the Ann Arbor office. She is a member of the firm’s Education Services Group and joined Yeo & Yeo in 2021.
Specializations
- Assurance services with an emphasis on government entities, school districts, and non-profit organizations
- Audit under government auditing standards
- Single audits and audits under 2 CFR 200
Professional Certifications and Education
- Certified Public Accountant (CPA)
- University of Michigan-Dearborn, Bachelor of Business Administration in Accounting
Professional Membership
- Michigan Association of Certified Public Accountants
- American Institute of Certified Public Accountants
Mackenzie Doyle is a Manager based in the firm’s Alma office. She is a member of the Assurance Service Line. She joined Yeo & Yeo in 2021.
Specializations
- Assurance services with an emphasis on government entities, school districts, for-profit organizations, and employee retirement benefit plans
- Audit under government auditing standards
- Single audits and audits under 2 CFR 200
Professional Certifications and Education
- Certified Public Accountant (CPA)
- Northwood University, Bachelor of Business Administration in Accounting
Professional Membership
- American Institute of Certified Public Accountants
- Michigan Association of Certified Public Accountants
Publications/Seminars
McKenzie Luria is a Manager in the Ann Arbor office. She is a member of the firm’s Assurance Service line. She joined Yeo & Yeo in 2023.
Specializations
- Audits of school districts
- Audits of nonprofit organizations
- Audits under Uniform Grant Guidance (Single Audits)
Professional Certifications and Education
- Certified Public Accountant (CPA)
- Wittenberg University, Bachelor in Accounting & Finance
Professional Membership
- American Institute of Certified Public Accountants
- Michigan Association of Certified Public Accountants
Community Involvement
- Founding member of Ann Arbor Women for Good
- Volunteer for Ladywood Legacy group
Joey Winterstein is a Manager in the Saginaw office. He is a member of the firm’s Education Services Group. He joined Yeo & Yeo in 2019.
Specializations
- Audits of school districts, nonprofit organizations and healthcare organizations
- Audits under Uniform Grant Guidance (Single Audits)
- Audits under Government Auditing Standards
Professional Certifications and Education
- Certified Public Accountant
- Northwood University, Bachelor of Business Administration in Accounting
Professional Membership
- Michigan Association of Certified Public Accountants
- American Institute of Certified Public Accountants
- Michigan School Business Officials
Publications/Seminars
- Presented On Auditing Michigan School Books at the 2024 MICPA Governmental Accounting & Auditing Conference
- Presented various internal trainings on auditing schools in the State of Michigan
Community Involvement
- Saginaw Valley Zoological Society (Saginaw Children’s Zoo), Treasurer
Jordan Bohlinger is a Manager in the Flint office. He is a member of the Assurance Service Line and the firm’s Education Services Group. He joined Yeo & Yeo in 2017.
Specializations
- Audits of school districts
- Audits of nonprofit organizations
- Audits under Government Auditing Standards
- Single audits and audits under 2 CFR 200
- 990 Tax Returns
Professional Certifications and Education
- Northwood University, Bachelor of Business Administration in Accounting
Professional Membership
- American Institute of Certified Public Accountants
- Michigan Association of Certified Public Accountants
- Michigan School Business Officials
Publications/Seminars
- Presented various internal trainings related to governmental accounting for school districts
Community Involvement
- Bay Valley Academy Gymnastics Booster Club, treasurer
Awards
- Flint and Genesee Group, 40 Under 40 honoree – 2024
Shannon Champagne is a Manager in the Saginaw office. She is a member of the firm’s Nonprofit Services Group and Audit Services Group. She joined Yeo & Yeo in 2018.
Specializations
- Audits for school districts, nonprofit organizations and healthcare organizations
- Audits under government auditing standards
- Audits under Uniform Grant Guidance (Single audits)
- Nonprofit tax returns – Form 990
Professional Certifications and Education
- Certified Public Accountant (CPA)
- Saginaw Valley State University, Bachelor in Professional Accountancy
Professional Membership
- American Institute of Certified Public Accountants
- Michigan Association of Certified Public Accountants
Community Involvement
- Saginaw Township Soccer Association, past board member
- Saginaw Young Professionals Network, member
Wendy Thompson is Yeo & Yeo’s training manager. She joined Yeo & Yeo in 2006 and has over 20 years of public accounting experience. Wendy researches and teaches all aspects of accounting, compilations, reviews, audits and nonprofit tax returns. She assists staff in nine Yeo & Yeo offices with software used in these areas and creates and updates best practices. She is a member of the firm’s Audit Services Group, the Nonprofit Services Group and the Compilation and Review team.
Specializations
- Training and development
- Audits of nonprofit organizations
- Audits under government auditing standards
- Nonprofit organization taxation
- Single audits under 2 CFR200
Professional Certifications and Education
- Certified Public Accountant (CPA)
- Northern Michigan University, Bachelor of Science in Accountancy
- Northern Michigan University, Bachelor of Science in Spanish
Professional Membership
- American Institute of Certified Public Accountants
- Michigan Association of Certified Public Accountants
- Association for Talent Development (ATD)
- Michigan Association of Certified Public Accountants’ Nonprofit Task Force
Publications/Seminars
- The Exception to the Rule: An Analysis of Single Audit Results – MICPA Nonprofit Conference, October 2021
- Year-End Payroll: Payroll & Tax Returns (941), W-2s – MSBO Conference, October-November 2021 (with Kristi Krafft-Bellsky)
- Deep Dive Into Form 990 – MICPA Nonprofit Conference, October 2020
- Form 990 Statement of Revenue – MICPA Nonprofit Conference, October 2020
- GAAP Alternatives for Nonprofits – MICPA CPE Mega Conference, October 2019
- Facing the Topic 606 Challenge – MICPA Nonprofit Conference, October 2019
- A Nonprofit Accounting and Financial Reporting Update – MICPA Nonprofit Conference, October 2019
- New Accounting Standards for 2018 – Michigan Society of Association Executives 2018 Operations Conference, January 2018
- What’s All the Fuss About Form 990? eBook
- Lobbying and Political Expenditures eBook
- Revenue Recognition for Nonprofits eBook
- Essential Nonprofit Policies eBook
- Functional Expense Allocation for Nonprofits After ASU 2016-14 eBook
Community Involvement
- Boy Scout Troop 760, Scoutmaster
- Girl Scout Troop, Co-leader
- Midland High Music Parents Association, Band Representative
Awards
- Spirit of Yeo Award (2016) – recognizing one individual each year who exemplifies the attributes of the firm’s mission and core values
Timothy Crosson Jr. is a Principal in the Ann Arbor office. He is a member of the firm’s Education Services Group and Audit Services Group. Tim joined Yeo & Yeo in 2014 and has more than 12 years of audit and business consulting experience.
Specializations
- Audit and assurance services for governmental units, school districts, nonprofit organizations and healthcare organizations
- Audits under government auditing standards
- Audits under Uniform Guidance (Single Audits)
Professional Certifications and Education
- Certified Public Accountant
- University of Michigan-Dearborn, Bachelor of Business Administration in Accounting
Professional Membership
- American Institute of Certified Public Accountants
- Michigan Association of Certified Public Accountants
- Michigan School Business Officials
Publications/Seminars
- How to Record Donated Personal Protective Equipment (PPE), Education Advisor
- Cybersecurity: 4 Tips to Reduce the Risk of Malware and Other Intruders at Your School District, Education Advisor
- Summer Food Service Considerations, Education Advisor
- Manage the Click Risk, Education Advisor
- Vendor Fraud – Know the Warning Signs, Education Advisor
- Functional Expense Allocation for Nonprofits After FASB ASU 2016-14, eBook
- Nonprofits Can Register with AmazonSmile to Earn .5 Percent of Amazon Purchases, Nonprofit Advisor
Community Involvement
- The University of Michigan-Dearborn Alumni Association
- Community Choice Credit Union, vice chairman of the board
- Community Choice Foundation, vice chairman of the board
- NuPath Community Credit Union, former board member
Michael Evrard is a Principal in the Kalamazoo office. He leads the firm’s Audit Services Group and is a member of the Nonprofit Services Group and the Education Services Group. He joined Yeo & Yeo in 2010.
Specializations
- Single audits under Uniform Guidance (2 CFR 200)
- Audits under government auditing standards
- Audits of school districts
- Audits of public school academies
- Audits of nonprofit organizations and Form 990 preparation
- Audits of 401(k) plans
- Audits of for-profit companies
- Data extraction
Professional Certifications and Education
- Certified Public Accountant
- AICPA Advanced Single Audit Certification
- Central Michigan University, Bachelor of Business Administration in Accounting
Professional Membership
- Michigan Association of Certified Public Accountants
- American Institute of Certified Public Accountants
Publications/Seminars
- How to Prepare for a Headache-Free Audit at Michigan School Business Officials annual conference, April 2023 and 2024
- Avoiding Common Audit Issues at Southwest Michigan Schools Business Officials Conference, March 2023 and 2024
- Understanding and Completing your SEFA at Southwest Michigan Schools Business Officials Conference, March 2022
- Accounting and Auditing Update at Michigan School Business Officials annual conference, April 2022
- “The MD&A – Who Cares, and How to Make Yours Meaningful” at Southwest Michigan School Business Officials conference, March 2020
- Form 990 preparation in house training, November 2019
- Presented a six-hour training for six entities in Michigan that receive a specific federal grant. Topics included regulatory updates for the grant, new accounting standards, best practices and federal procurement standards, 2016, 2017, 2018
- Presentation for an association of nonprofit organizations in Michigan on board member responsibilities/education, 2018
- 6 Tips for Effective Virtual Fundraisers, October 2021
- Nonprofit Quick Tip: Voided Transactions, April 2021
- 7 Tips for Nonprofit Budgeting During Uncertain Times, April 2021
- New Federal Funding in 2020-2021 May Mean New Audit Considerations for Nonprofits, February 2021
- Nonprofit Quick Tip: Monitoring Electronic Donations, February 2021
- Nonprofit Internal Control Quick Tip: Property/Equipment Inventory, October 2020
- How to Account for Verbal Promises to Give, October 2020
- Unrelated Business Income Tax – Does It Affect Your Nonprofit Organization?, Nonprofit Advisor, July 2020
- Nonprofit Internal Control Quick Tip: IT Access, Nonprofit Advisor, July 2020
- 4 Ways to Track Donor Restrictions, Nonprofit Advisor, April 2020
- eBook: Essential Nonprofit Policies — Create Policies That Support Your Organization and Mission, January 2020
- Receiving Donations from Network for Good, Nonprofit Advisor, 2019
- Best Practices for Effective Board Packets, Nonprofit Advisor, 2018
- Nonprofit Quick Tip: Document Retention Policy, Nonprofit Advisor, 2018
- Questionable Solicitation Language Draws Huge Fine from Michigan Attorney General, Nonprofit Advisor, 2018
- Do Your Part for Donors – IRS Substantiation Rules, Nonprofit Advisor, 2017
- What Picture Are You Painting With Your Form 990?, Nonprofit Advisor, 2016
Community Involvement
- Guys Who Give of Kalamazoo County
- Family Promise of Genesee County, former treasurer
- Mott College Accounting Advisory Committee, former member
- Genesee County Habitat for Humanity, former volunteer
- Leadership Genesee graduate
Michael Rolka is a Principal in the Troy office and serves in the Assurance Service Line. He leads the firm’s Government Services Group. Mike joined Yeo & Yeo in 2012.
Specializations
- Audits of governmental entities
- Single audits under Uniform Grant Guidance
- Audits of school districts
- Audits under government auditing standards
Professional Certifications and Education
- Certified Public Accountant
- Certified Government Financial Manager
- Saginaw Valley State University, Bachelor of Professional Accountancy
- Emerging Leaders Academy graduate, 2025
Professional Membership
- American Institute of Certified Public Accountants
- Michigan Association of Certified Public Accountants
- Michigan Government Finance Officers Association – Board of Directors and Standards Committee
Publications/Seminars
- An Abundance of Relief: Auditing Coronavirus State and Local Fiscal Recovery Funds
- Model Accounting: Compensated Absences
- Presenting Audit Results to the Board, 2019 MICPA Governmental Winter Conference
- Podcast: Understanding GASB Statement No. 101, Compensated Absences
- Navigating AFS Reporting for Cannabis Businesses, 2025, MICIA magazine, Ask the Professionals
- GASB 87: Fundamental Changes in Lease Accounting for Governments, 2021
- Watch for These Commonly Missed Requirements to Improve State Compliance, 2020
- Does Your Municipality Really Need a Single Audit? 2019
- GASB 84 and GASB 87 for Municipalities Webinar Offered, September 26, 2019
- Public Act 202 of 2017 – Uniform Assumption Requirements, 2019, Government Advisor
- Is the Price Right? Management Must Assume Responsibility for Fair Value, 2018, Government Advisor
- Management’s Discussion and Analysis – Does Yours Need a Facelift?, 2018, Government Advisor
- Electronic Transactions – Are Your Protected?, 2017, Government Advisor
Community Involvement
- Special Olympics, volunteer
- Clinton River Watershed Council Finance Committee
- LEA Global Volunteer Week, volunteer
Awards
- Auburn Hills Chamber of Commerce – Tomorrow’s 20 Award, May 2025
Jennifer Watkins is a Principal in the Flint office. She has extensive experience in providing audit services for nonprofit organizations and school districts, and is the Education Services Group leader. She is a frequent presenter at regional and statewide school and governmental accounting conferences and is a member of Michigan Department of Education Committees that provide accounting guidance for school districts. She joined the firm in 2006.
Specializations
- Performing auditing and assurance services for governmental units, school districts and nonprofit organizations
- Performing audits under Uniform Guidance (single audits) and audits under Government Auditing Standards
Professional Certifications and Education
- Certified Public Accountant (CPA)
- Central Michigan University, Bachelor of Science in Business Administration
Professional Membership
- American Institute of Certified Public Accountants
- Michigan Association of Certified Public Accountants
- Association of School Business Officials (ASBO)
- Michigan School Business Officials (MSBO)
- Michigan Department of Education’s 1022 Committee
- Michigan Department of Education’s Audit Referent Committee
- Various Regional School Business Official Organizations
Publications/Seminars
- Webinar: GASB 84: Understanding the Statement to Implement Efficiently in Your School District, March 2019
- Presenter at MICPA Governmental Accounting Conferences
- Presenter at MSBO conferences and trainings, including the Annual Conference
- Presenter at MASB annual conference
- Presenter at SWMSBO annual conference
- Presenter at various regional and local School Business Officials organizations
- Best Practices for School District Audits, June 2024
- The ABCs of Your Single Audit, June 2024
- Whitepaper: GASB 84: Understanding the Statement to Implement Efficiently in Your School District, March 2019
- Form 990 – Changes That Affect Nonprofit Organizations Now – published in the Genesee County Bar Association’s Bar Beat newsletter
- GASB 68—Accounting and Financial Reporting for Pensions – published in Michigan Association of School Boards’ DashBoard newsletter
- Two New Standards: GASBs 67 & 68 – published in the firm’s Education Matters newsletter
- GASB 68 for School Districts – published in the firm’s Education Matters newsletter, featured by Leading Edge Alliance
- Current and ‘Down the Pipe’ Changes – What Will GASB 63 & GASB 65 Change From Your Perspective – published in the firm’s Education Matters newsletter, featured by Leading Edge Alliance
- I Love a Good Audit, published in the firm’s Education Advisor eNewsletter
- Meal Charging and Bad Debt Policies published in the firm’s Education Advisor eNewsletter
- Guidance on 3% Refund for School Districts – published in the firm’s Education Advisor eNewsletter
- Highlights of Changes and MDE Updates in Response to COVID-19, Education Advisor eNewsletter
- Coronavirus Relief Fund – Allowable Uses and Documentation Requirements for Schools, Education Advisor eNewsletter
- Deciding to Implement GASB #84 – Now or Later?, Education Advisor eNewsletter
- School Food Authorities Common Issues and Findings Presentation, Education Advisor eNewsletter
- eBook: What School Districts Need to Know About GASB 96 Implementation, February 2023
Community Involvement
- Zonta Club of Flint Board of Directors
- Genesee County Habitat for Humanity
- United Way of Genesee County
- Leadership Genesee
- Genesee County Humane Society
- St. Paul Lutheran Church & School volunteer
- Powers Catholic High School volunteer
- Whaley Children’s Center
Jamie Rivette is a Principal in the Saginaw office audit department. She leads the firm’s Assurance Service Line and is a member of the Government Services Group. She joined Yeo & Yeo in 1999 and is a member of the Yeo & Yeo Board of Directors.
Specializations
- Assurance services for governmental units, school districts and not-for-profit organizations
- Audits under government auditing standards
- Single audits under 2 CFR 200
Professional Certifications and Education
- Certified Public Accountant (CPA)
- Certified Government Financial Manager (CGFM)
- Northwood University, Bachelors in Accounting
Professional Membership
- American Institute of Certified Public Accountants
- Government Finance Officers Association
- Michigan Association of Certified Public Accountants
- Michigan Association of School Boards
- Michigan Government Finance Officers Association, past board member
- Michigan Government Finance Officers Association – Accounting and Auditing Standards Committee
- Michigan Government Finance Officers Association – Mentoring and Membership Committee
- Michigan Municipal Executives
- Michigan Municipal League
- GFOA Certificate of Achievement for Excellence in Financial Reporting Program – Special Review Committee
Publications/Seminars
- What Governments Need to Know About GASB 96 Implementation
- GASB Update – presented to the Michigan Townships Association
- GASB 68 – developed and presented in-house and to current municipality clients
- Basic Governmental Auditing – presented at MICPA conference
- Internal Controls – Cash Handling – presented to local school districts
- Fraud and Prevention in Local Governments – developed in-house
- Is Your Audit Paperwork up to Snuff? – presented at MICPA conference
- Embracing GASB 74 & 75 – presented at MICPA conferences
- Fraud Risks and Why Internal Controls are Important – presented at MICPA conferences
- Preparing for a Headache-Free Audit – presented at Michigan Municipal Executives, and Michigan Government Finance Officers Association
- First Pensions, Now OPEB: What School Districts Need to Know About GASB 74 & 75 – presented at MICPA conferences
- Enterprise Fund Accounting Issues – presented at Michigan Government Finance Officers Association
- Creating Impactful Presentations – presented at MICPA conference
- Podcast: Single Audits for Government Entities
- Why Face-to-Face Meetings With Your Auditor Are Important
- Are Your Security Systems and Employees Prepared to Fight off Potential Hackers?
- If You Report Fiduciary Funds, Expect Some Changes
- The Case for Internal Controls – Reducing Fraud in Government Entities is Easier Than You May Think
- Career Advocacy for Women at Yeo & Yeo
- 5 Audit and Financial Statement Tips for Newly Elected Officials
- 5 Ways School Districts Work Smarter, Not Harder, When Preparing for Your Audit
- 5 Ways Municipalities Work Smarter, Not Harder, When Preparing for an Audit
- 3 Ways That Internal Controls Can Increase Efficiency
- Municipalities — Are Your Security Systems and Employees Prepared to Fight Off Potential Hackers?
- Analytical Procedures Can Help Make Your Audit More Efficient
Community Involvement
- Hemlock School Board of Education, treasurer
- Hemlock/Ling Elementary Parent Teacher Organization, past treasurer
- Junior League Community Advisory Board
- Girls on the Run, past volunteer coach
- Hemlock Middle School Cross Country, past assistant coach
Awards
- Michigan Association of Certified Public Accountants’ Women to Watch – Experienced Leader Award – 2019
Brian Dixon is the Managing Principal of the firm’s Saginaw office. He is a member of the firm’s Education Services Group and Health Care Services Group. He joined Yeo & Yeo in 1998.
Specializations
- Audits of healthcare organizations
- Audits of local school districts
- Audits of not-for-profit organizations
- Audits of small businesses
- Audits under government auditing standards
- Single audits under OMB A-133 and 2 CFR 200
Professional Certifications and Education
- Certified Public Accountant (CPA)
- AICPA Advanced Single Audit Certification
- Northwood University, Bachelors in Accounting
Professional Membership
- Michigan Association of Certified Public Accountants
- American Institute of Certified Public Accountants
- Healthcare Financial Management Association
- Michigan School Business Officials
Publications/Seminars
- “Single Audit Update – Be Prepared for Year-End,” April 2013 for the Michigan School Business Officials conference
- “School District Accounting and Auditing Update” for Saginaw Valley School Business Officials, 2013-2017, 2020
- “School District Accounting and Auditing Update,” May 2012 for the MICPA conference
- Various Yeo & Yeo in-house trainings
- “Top Audit Issues for Community Health Centers,” December 2013 for Michigan Primary Care Association Finance Officers Forum
- “Major Changes to Federal Award Requirements,” December 2014 for MPCA Finance Officers Forum
- “School District A-133 Update,” March 2015 for Southwest Michigan School Business Officials
- “District-Wide Conversion and Financial Statement Preparation,” March 2015 for Southwest Michigan School Business Officials
- “School District Accounting and Auditing Update,” May 2015 for Michigan School Business Officials Annual Conference
- “Ask the Auditor,” May 2017 for Michigan School Business Officials Annual Conference
- “Accounting & Auditing Update,” July 2019 for Michigan Primary Care Association Annual Conference
- “IT Vendor Fraud,” April 2021 for Michigan School Business Officials Annual Conference
- “Employee Retention Credit Summary and Discussion,” June 2022 for MPCA Finance Officers Forum
- “GASB 87: Fundamental Changes in Lease Accounting for Schools,” February 2021 for the firm’s Education Advisor eNewsletter
- “GASB Financial Reporting Model Reexamination For Government,” August 2020 for the firm’s Education and Government Advisor eNewsletter
- “How to Develop an Ethical Culture in Your School District,” October 2019 for the firm’s Education Advisor eNewsletter
- “Five Ways School Districts Work Smarter, Not Harder, When Preparing for an Audit,” June 2019 for the firm’s Education Advisor eNewsletter
- “Don’t Forget! Year-end Audit Submission Reminders,” October 2018 for the firm’s Education Advisor eNewsletter
- “GASB Financial Reporting Model Reexamination for Education,” August 2018 for the firm’s Education Advisor eNewsletter
- “Changes to Fiduciary Activity Reporting,” October 2017 for the firm’s Education Advisor eNewsletter
- “Know Before Your Hire! Professional Standards for School Nutrition Program Employees,” for the firm’s Education Advisor eNewsletter, August 2017
- “Cafeteria Plans” for firm’s Nonprofit Perspectives newsletter
Community Involvement
- Frankenmuth Credit Union, board chairman
- Carrollton Education Foundation, board treasurer
- Saginaw Hospital Finance Authority, board member
- United Way of Saginaw County, board treasurer
- Saginaw Area Jaycees Foundation Scholarship Fund, SCF Fund Representative
- Yeo & Yeo Foundation, Vice President
- Leadership Saginaw Alumnus
Kristi Krafft-Bellsky is the firm’s Director of Quality Control, overseeing the development and implementation of policies and processes to comply with professional standards and regulatory requirements. She joined Yeo & Yeo in 2003 and is a Principal in the Saginaw office. She is a member of the firm’s Education Services Group and the Technology and Innovation Team.
Specializations
- Technical guidance and support on complex accounting and auditing issues
- Oversight of professional performance, including engagement quality control reviews, internal quality performance reviews and the peer review process
- Audit and attestation services for nonprofit organizations, government entities, health care organizations and school districts
- Audits under Governmental Auditing Standards
- Single audits
Professional Certifications and Education
- Certified Public Accountant (CPA)
- Western Michigan University – Master of Science in Accountancy
- Western Michigan University – Bachelor of Business Administration
Professional Membership
- American Institute of Certified Public Accountants
- Michigan Association of Certified Public Accountants
- BDO Alliance USA
- Michigan School Business Officials (MSBO)
- MDE School Auditing Manual Referent Group, member
Publications/Seminars
- Presenter for Michigan School Business Officials
- Presenter for MICPA
- Managing School Nutrition Programs: Financial Reporting and Auditing, June 2024
Community Involvement
- Frankenmuth Community Foundation’s Legacy Ball Committee – treasurer
- 100+ Women Who Care Mid-Michigan – member
- Saginaw County 1000 Leaders graduate
- Leadership Saginaw County graduate
- Member of the Executive Committee for Early Childhood Investment Corporation