Elizabeth Marchal is an Enrolled Agent, which qualifies her to represent clients before the Internal Revenue Service in audits and tax related matters. She is a graduate of Fort Recovery High School and has a Bachelor of Science Degree in Accounting and Finance from Wright State University. Elizabeth has been with the firm since 2022.
Her areas of interest are payroll, accounting, tax preparation, and assisting with the office administration.
Elizabeth resides in Fort Recovery with her husband, Ben. She enjoys spending her time outdoors with family and friends.
Adam Diller is a Staff Accountant. He joined the firm in 2022. Adam is a graduate of Coldwater Exempted Village High School and is currently working toward his Bachelor degree in Accounting at Wright State University.
His areas of interest include payroll, accounting, assisting with tax preparation, and assisting with software setup.
Adam resides in Coldwater and enjoys spending his free time with family and friends, playing pickle ball, volleyball, and watching various sporting events.
Heather Cox became a Certified Public Accountant in August of 2024. 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 their two children, Maverick and Wrenley. She enjoys spending time with friends and family along with golfing, camping, working out and watching various sporting events.
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.
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 serves as a Cloverbud Advisor for the Ft Pioneers 4-H Club. In her free time, she enjoys helping on her family farm, going for ranger rides, reading, and spending time with family and friends. Wendy resides in Ft Recovery with her husband, Craig, and their two children, Morgan and Bryce.
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.
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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 spending his free time with family.
Marlene Gagel is a Certified Public Accountant and a Financial Advisor. She joined the firm in 2015 and has over 35 years experience in public accounting and over 25 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.
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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, reside in Maria Stein, and have 6 children and 7 grandchildren with one on the way. Marlene enjoys spending time out doors with family and friends.
