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About Us

Our Team

Samuel A. Rayner, CPA

Shareholder/Officer

Accredited in Business Valuation by the AICPA
Certified Fraud Examiner

Samuel A. Rayner is the officer in charge of the firm's accounting and auditing practice. Sam is also the managing officer in our firm. He has experience dealing with a wide variety of businesses and nonprofit organizations. Sam consults with clients on cash flows, including forecasts and projections, and profitability, including expense reduction programs. He earned accreditation in business valuation from the AICPA in January 2012. Sam has been with the firm since its inception on November 1, 1993, and has over 40 years total experience in public accounting including eight years with a national firm.

Sam is a member of the American Institute of Certified Public Accountants. He has served on the accounting and auditing and continuing professional education committees of the Ohio Society of CPAs. Sam is active in the Construction Financial Managers Association. He also has served on boards of several not for profit organizations in the Toledo area.

Jami L. Foos, CPA

Shareholder/Officer

Jami L. Foos is an accounting and auditing officer and also in charge of marketing for the firm. Jami has experience dealing with various businesses in the accounting area as well as tax. She has a specialty in construction, as well as audits of employee benefit plans. Jami has been with the firm since its inception on November 1, 1993. She has over 25 years total experience, having worked at a large local firm prior to joining RFKI. She is a cum laude graduate of the University of Toledo and obtained her CPA certificate in 1994.

Jami is a member of the American Institute of Certified Public Accountants. In 2001, she completed the certification process with the National Association of Certified Valuation Analysts (NACVA) to earn her designation of Certified Valuation Analyst (CVA-inactive). She currently serves on the board of the St Rose Endowment Fund. Jami has also served on the board for the Northwest Ohio Chapter of Construction Financial Managers Association (CFMA) where she served as secretary for four years and also served three years as secretary on the board for the downtown Exchange Club. She was also on the American Cancer Society “Relay for Life” corporate sponsors committee for seven years and helped organize the very first Relay For Life held in Northwest Ohio in 1995.

Paul A. Kruse, CPA

Shareholder/Officer

Paul A. Kruse is a tax officer for the firm. He has been with the firm since July 1994, and has 25 years total experience in public accounting, having worked at a local firm prior to joining RFKI. He is a cum laude graduate of the University of Toledo where he earned a Bachelor of Business Administration degree in Accounting. He obtained his CPA license in 1993.

Paul is a member of the American Institute of Certified Public Accountants and specializes in tax advisory services for small businesses.

Steven G. Irwin, CPA / ABV

Shareholder/Officer

Accredited in Business Valuation by the AICPA

Steven G. Irwin has been with the firm since June 1999. During his time at RFKI, Steve leads the firm's business valuation practice and has perfomed business advisory services for various profit oriented and not-for-profit organizations. These services include accounting and auditing, tax, valuation services, and accounting software projects. Steve is a 1996 graduate of the University of Toledo and obtained his CPA license in 2000.

Steve is a member of the American Institute of Certified Public Accountants, and its Forensic and Valuation section, and the Michigan Society of Certified Public Accountants.

Jacob A. Moeller, CPA

Associate

Associate Jacob A. Moeller joined Rayner, Foos, Kruse & Irwin in November, 2013. Prior to joining RFKI, Jake was a senior tax manager with a regional public accounting firm. Jake has experience providing tax compliance and consulting services to a wide variety of clients, and he has provided consulting in the areas of international tax, section 1031 like-kind exchanges and cost segregation.

Jake graduated from Bowling Green State University with his bachelor's degree in business with an accounting specialization. He is a member of the American Institute of Certified Public Accountants and the Ohio Society of Certified Public Accountants. Jake has been a speaker for Lorman Seminars, and has also presented at the Toledo Area Real Estate Investment Association. He currently serves as the Board Treasurer for the Ohio Virtual Academy.

Karen H. Bird, CPA

Associate

Karen H. Bird joined Rayner, Foos, Kruse & Irwin in January 2013. Her accounting experience ranges from compilation engagements with no financial statement disclosures to audit engagements with full disclosure financial statements. Her tax experience includes planning and return preparation for individuals, partnerships and corporations, as well as not-for-profit organizations at the federal, state and local levels. In addition to preparation of income tax returns, Karen also has experience with payroll tax reporting and sales and use tax returns. Karen has twenty-two years of public accounting experience and four years in private industry.

Karen graduated with honors from the University of Toledo with a bachelor’s degree in business administration in accounting. She obtained her CPA certificate in 1980. Karen is a member of the Ohio Society of Certified Public Accountants.

John P. Ziegelhofer Jr., CPA

Associate

John P. Ziegelhofer Jr. was welcomed into the firm in January of 2015. He has since acquired experience dealing with various businesses in the areas of accounting, auditing, and tax. John specializes in accounting and auditing engagements, specifically construction contractors and employee benefit plan audits. He graduated from the University of Toledo in 2014 and obtained his CPA certification in 2017.

John is a member of the American Institute of Certified Public Accountants and the Construction Financial Managers Association (CFMA). Since 2016, John has served as Treasurer and a member of the board of the Perrysburg Heights Community Association. He participates in committees for various not for profit organizations in the Greater Toledo area.

Katie M. Barber, CPA

Associate

Katie M. Barber joined Rayner, Foos, Kruse & Irwin in January of 2016. Prior to her employment at RFKI, Katie was a student at Bowling Green State University where she graduated in 2016 with her bachelor’s degree in business with an accounting specialization. Katie obtained her CPA certification in 2018.

Kathy McGovern

Office Manager

Kathleen A. McGovern is the newest addition to RFKI. Kathy has over 25 years managerial and administrative experience with non-profit organizations, most recently with the Toledo Repertoire Theatre and Maumee Senior Center.

Kathy has a strong customer service record and is a graduate of the University of Toledo. She is looking forward to working many years with RFKI.