
Neal became a Certified Public Accountant in January 1972. In August of that year, he moved back to Mercer County after working for a public accounting firm in Dayton. In 1973 he acquired a local accounting firm and started Muhlenkamp & Associates. He is a member of the Ohio Society of CPAs and the American Institute of CPAs. He has previously served as a board member for community organizations and a bank.
Neal graduated from St. Henry High School in 1964 and earned his Bachelor of Science degree in Business from the University of Dayton in 1969. He also served in the Air Force Reserves as a medic and X-Ray technician from l967-1972.
His accounting practice areas of expertise include Taxation, Business Entity Selection, Estate Planning, and Business Valuation.
Neal is also a part-time farmer. He is a member of the Folk Group at Holy Trinity Church and the Coldwater Athletic Boosters. Neal is married to Joyce; they have four children, ten grandchildren, and two step-grandchildren. He enjoys watching the grandchildren in their activities.

Matt Muhlenkamp is a Certified Public Accountant, Financial Advisor, and part-time farmer. He joined the firm in 1994 and became a partner in 1998. Matt is a graduate of Coldwater High School; he graduated from Miami University with a Bachelor degree in Accounting. He is a member of the Ohio Society of CPAs and the American Institute of CPAs.
Check me out on BrokerCheck.
Matt specializes in the following areas:
- Individual, Partnership, and Corporate Taxation
- Farm Taxation & Planning
- Non-Profit Organizations
- Estate Planning
He is a member of the Coldwater Council 1991 Knights Of Columbus and is the Esquire at the Mercer County Elks. He is the former treasurer of Big Brothers Big Sisters and former board member of the Fort Recovery, Ohio, Community Foundation Inc. Matt and his wife, Lyn, are the parents of three sons. Matt enjoys watching the children play sports.
Contact Matt at: Matt@Muhlcpa.com

Marlene Gagel is a Certified Public Accountant and a Financial Advisor. She joined the firm in 2015 and has over 25 years experience in public accounting and over 15 years experience in financial services. Marlene is a graduate of New Bremen High School and Wright State University. She is a member of the Ohio Society of CPAs.
Check me out on BrokerCheck.
Her areas of expertise include:
- Tax planning and preparation
- Buy-sell and transfer arrangements for industries including agriculture, retail, service, and construction
- Assistance with software setup
- Retirement plan design and implementation
- Estate planning and asset protection
She has been involved in various community organizations including Kiwanis, Cub Scouts, Marion Local Flyer Athletic Boosters and St Rose Ladies Sodality and Parish Council. She and her husband, Brian, have six children and reside in Maria Stein.
Contact Marlene at: Marlene@Muhlcpa.com

Lyn Muhlenkamp is an Accountant and Office Manager. She joined the firm in 2007. Lyn is a graduate of Marion Local High School and received her Bachelor degree in Finance from Bowling Green State University. She also has over 10 years experience in insurance.
Her areas of interest include administrative support, payroll, accounting, and assisting in tax preparation and processing.
She enjoys being involved in the school, church, community activities, and spending time with her family including her sons’ sporting events. Lyn and her husband, Matt, have 3 sons and reside in Coldwater.
Contact Lyn at: Lyn@Muhlcpa.com

Mary Wendel is an Enrolled Agent, which qualifies her to represent clients before the Internal Revenue Service in audits and tax related matters. Mary is a graduate of St. Henry High School and has a Bachelor of Science Degree in Accounting from Wright State University. Mary has been with Muhlenkamp & Associates, LLC since 2000.
Mary specializes in accounting, tax planning and preparation, payroll, assistance with software setup, and preparing business valuations.
She and her husband, Joe, have four children and reside in St. Henry. In the community, Mary is a member of the St. Henry Volunteer Fire Department Auxiliary and is involved with her church and children’s activities. She enjoys gardening, crafts, reading and attending her children’s events.
Contact Mary at: Mary@Muhlcpa.com

Christy Broering is an Enrolled Agent, which qualifies her to represent clients before the Internal Revenue Service in audits and tax related matters. She has been with the firm since 2001. Christy is a graduate of St. Henry High School and has an Associate degree in Accounting from Wright State University.
Christy specializes in payroll, accounting, tax planning and preparation, and assistance with software setup.
She and her husband, Jake, have six children and reside outside of Yorkshire.
Contact Christy at: Christy@Muhlcpa.com

Wendy Rauh is an Enrolled Agent, which qualifies her to represent clients before the Internal Revenue Service in audits and tax related matters. She joined the firm in 2005; she also manages our Ft Recovery office. Wendy is a graduate of Celina Senior High School and has a Bachelor Degree in Accounting from Wright State University.
Wendy specializes in accounting, tax planning and preparation, assistance with software setup, and payroll.
She has been involved in various community organizations including the Mercer County Jr Fair Sale Committee and St Paul’s Ladies Sodality. In her free time, she enjoys reading, camping, and spending time with family and friends. Wendy resides in Ft Recovery with her husband, Craig, and two children.
Contact Wendy at: Wendy@Muhlcpa.com

Melissa Kremer is a Staff Accountant and Financial Services Assistant. She joined Muhlenkamp & Associates, LLC in 2009. Melissa is a graduate of St. Henry High School. She earned her Bachelor degree in Accounting from Wright State University.
Melissa’s areas of interest include accounting, payroll, tax preparation, and assisting in financial services.
Melissa resides in St. Henry with her husband, Mitch, and their five children.
Contact Melissa at: Melissa@Muhlcpa.com

Katie became a Certified Public Accountant in September 2018. She has been employed with Muhlenkamp & Associates LLC since 2014. Katie is a graduate of Jay County High School. She has a Bachelor degree in Accounting and Financial Management from Wright State University. She also has her Masters degree in Accounting from WSU and is a member of the AICPA.
Her areas of interest include tax planning and preparation, payroll, and accounting.
Katie is an organist at St Mary Catholic Church in Philothea, Ohio and Most Holy Trinity in Bryant, Indiana. She and her husband, Tony, and two children reside outside of Coldwater.
Contact Katie at: Katie@Muhlcpa.com

Kristen became a Certified Public Accountant in September 2018. She joined the firm in 2017. Kristen is a graduate of Fort Recovery High School and Wright State University where she received a Bachelor and Master degree in Accounting. She is a member of the Ohio Society of CPAs.
Her areas of interest include tax planning and preparation, payroll, and accounting.
Kristen resides outside of Ft Recovery with her husband, Chris, and 2 children.
Contact Kristen at: Kristen@Muhlcpa.com

Sharon Nieport is a Staff Accountant. She joined the firm in 2015. Sharon is a graduate of Jay County High School and Bluffton University where she received a Bachelor degree in Accounting and Business Administration.
Her areas of interest include payroll, accounting, and tax preparation.
She is involved on her family farm where they grain farm and raise steers. She and her husband, Kevin, have five children and reside in rural Jay County.
Contact Sharon at: Sharon@Muhlcpa.com

Bev Westgerdes is a Staff Accountant and joined Muhlenkamp & Associates LLC in 1978. She graduated from St. Henry High School.
Her areas of interest are office administration, preparation of annual payroll tax returns, tax form 1099s, and processing and filing tax returns.
Bev resides in rural Jay County in the Trinity area with her husband, Greg. They are parents of six children and love spending time with their thirteen grandchildren.
Contact Bev at: Bev@Muhlcpa.com

Ross Gelhaus is a Staff Accountant. He joined the firm in 2020. Ross is a graduate of St. Henry High School and holds a Bachelor degree in Accounting from Ball State University.
Ross specializes in tax preparation, accounting, and payroll.
He is a member of the Saint Henry Sons of The American Legion. Ross is an avid football fan and enjoys bowling in the Fort Recovery League. He spends his free time golfing, fishing, trap shooting, camping, and playing softball.
Ross and his wife, Olivia, reside in Coldwater.

Devon Heitkamp is a Staff Accountant. She joined the firm in 2020. Devon is a graduate of New Bremen High School and holds a Bachelor degree in Accounting from University of Northwestern Ohio.
Devon specializes in tax preparation, accounting, and payroll.
She enjoys spending time with family & friends, being outdoors, and watching various sporting events.

Thomas Zender is a Staff Accountant. He joined the firm in 2021. Thomas is a graduate of Celina High School and holds a Bachelor and Master Degree in Accounting from the University of Northwestern Ohio.
Thomas specializes in tax preparation, accounting, and payroll.
He resides in Celina and enjoys spending his free time with friends & family, target shooting, playing tennis, and being outdoors.
Contact Thomas at: Thomas@Muhlcpa.com

Lucy Gaerke is an administrative office assistant and joined Muhlenkamp & Associates LLC in 2018.
She specializes in processing & filing tax returns, annual payroll tax returns, tax form 1099s, and various administrative tasks.
Lucy resides in Coldwater with her husband, Len. They are parents of three children. She enjoys camping, reading, and spending time with family.
Contact Lucy at: Lucy@Muhlcpa.com

Carolyn Wilker joined the firm in 2018 and serves as an administrative office assistant during tax season. She welcomes clients to the office, assist clients in processing their tax return, and various administrative tasks.
She and her husband, Travis, have 7 children and reside in North Star.
She is involved in various community groups and enjoys attending her children’s sporting events.

Heather Cox is a Staff Accountant. She joined the firm in 2021. Heather is a graduate of Mississinawa Valley High School and holds a Bachelor and Master Degree in Accounting from Wright State University.
Heather specializes in accounting, tax planning and preparation, payroll, and assistance with software setup.
Heather resides in Union city with her husband, Cayden, and son, Maverick. She enjoys spending time with friends and family along with golfing, camping, working out and watching various sporting events.
Contact Heather at: Heather@Muhlcpa.com

Mary Geier joined the firm in 2018 and is an administrative office assistant during tax season. She specializes in processing tax returns, tax form 1099s, and various administrative tasks.
Mary resides in rural Coldwater with her husband, Marvin. They are parents of five children and 13 grandchildren.
She enjoys caring for family, gardening, and baking.