Benjamin T. Hrouda, Chair

Flywheel Capital LLC

Ben is a Managing Partner at Flywheel Capital LLC and has over 15 years of experience in real estate finance, capital markets, and accounting. A University of Denver (DU) graduate with his M.A. and B.S. in Accountancy, Ben brings broad professional experience to the leadership team. He possesses Big Four public accounting experience (Ernst & Young LLP), teaching experience (DU adjunct faculty), real estate development experience (formerly with several organizations including Sage Hospitality and now with his own company), and COCPA leadership experience (former Young Professionals Committee chair, Board of Directors member and Treasurer, Budget Committee member and Chair, and Investment Committee member).

Sharon S. Lassar, Ph.D., CPA, CGMA, Vice Chair/Chair-Elect Nominee

University of Denver

Sharon is the John J. Gilbert Endowed Professor and Director of the School of Accountancy at the University of Denver’s Daniels College of Business. Sharon is past chair of the AICPA Pre-Certification Education Executive Committee where she steered policy regarding the education requirements to become a licensed CPA. She also served on the Accounting Accreditation Task Force of AACSB International whose work resulted in new standards for accreditation of accounting programs.

For the COCPA, Sharon has served on the Careers Committee, the Board of Directors, and as an Educational Foundation Trustee, including a term as President.

Christopher J. Telli, Treasurer


Chris is a Partner at BKD LLP, with more than 17 years in accounting and auditing and extensive nonprofit experience.

Victor Amaya, Immediate Past Chair

ClearPath Advisors LLC

Victor is the Co-founder of ClearPath Advisors LLC and has served on the COCPA’s Financial Literacy Committee since 2010. He also chairs the Budget Committee.

Mary E. Medley, Secretary

Colorado Society of CPAs

Mary is the CEO of the Colorado Society of CPAs.

Kristine M. Brands, Director

United States Air Force Academy

Kristine is an Associate Professor of Management in the Department of Management at the United States Air Force Academy.

Tobias D. "Toby" Clary, CPA, CVA, Director

Soukup, Bush & Associates, P.C.

Toby has been practicing in Northern Colorado since 2001. He is a proud CSU Ram alumnus and 25-year Colorado native. An AICPA, COCPA, and National Association of Certified Valuation Analysts member, Toby is President of the COCPA’s Northern Chapter and current Vice President of the Educational Foundation Board of Trustees.

Audra Dixon, CPA, Director

Ernst & Young LLP

Audra Dixon is a Senior Audit Associate at Ernst & Young LLP. She is an AICPA Leadership Academy graduate, a COCPA LeadFit graduate, and a CityBuild Activator – an initiative of the Downtown Denver Partnership. She will join the Board of Directors after completing a three-year term on the Educational Foundation Board of Trustees.

Renny Fagan, Director

Colorado Nonprofit Association

Renny Fagan is the President and CEO of Colorado Nonprofit Association and a former state legislator.

Georgia Z. Phillips, Director

The Phillips Alderdice Consulting Group

Georgia is President and Shareholder of the Phillips Alderdice Consulting Group in Englewood, CO, and has previously served on the Editorial Board, the Joint Working Group with the Colorado Department of Revenue, and as chair of the CPE Board.

Matthew O. Rolland, Director

Moss Adams LLP

Matthew is a Partner at Moss Adams LLP, Denver, providing audit and accounting services to public and private companies in the energy industry.

Sheila M. Balzer, AICPA Council Representative

Holben Hay Lake Balzer CPAs LLC

Sheila is an Audit Partner at Holben Hay Lake Balzer CPAs LLC, as well as a member of the advisory board at the University of Denver’s Daniels College of Business School of Accountancy.

Mark T. Solomon, AICPA Council Representative

SM Energy Company

Mark is Vice President, Controller, and Assistant Secretary of SM Energy in Denver.

Samuel D. Cheris, Special Advisor to the Board


Sam is a Principal at CherisLaw and a past President and Board Member of the Aurora Bar Association.



Diego J. Baca, President

Ernst & Young

Diego is a Senior Manager in EY’s external audit practice.

Ann Hinkins, CPA, Trustee

Plante Moran

Ann is a Partner at Plante Moran and leads the firm’s Nonprofit Practice in the Rocky Mountain region. She has more than 30 years of experience in the field.

Scott Ranby, Trustee

Kuhn Advisors, Inc.

Scott is a Principal and Financial Advisor for Kuhn Advisors, Inc.

Kyle Green, Trustee

Wall, Smith, Bateman Inc.

Kyle began his career in public accounting at Wall, Smith, Bateman in January 2010, shortly after graduating from the University of Colorado at Colorado Springs. His primary focus is on individual, partnership, and corporate taxation. Kyle has extensive knowledge of farm and ranch taxation, which are the leading industries in the areas surrounding Alamosa. He also has experience in estate, trust, and gift taxation, the compilation of financial statements, and payroll. He is part of the committee that oversaw implementation and maintains operation of the firm’s paperless tax preparation software.

Patrick Lytle, Trustee

SM Energy

Patrick is the Director of Financial Planning & Analysis for SM Energy Company in Denver.

Laura Theiss, Trustee

Holben Hay Lake Balzer CPAs, LLC

Laura is a Partner with Holben Hay Lake Balzer CPAs, LLC.

Theresa Hilliard, Trustee

Fort Lewis College

Theresa is an associate professor of accounting in the School of Business Administration at Fort Lewis College.

Lisa Kutcher, Ph.D., CPA, Trustee

Colorado State University – Ft. Collins

Lisa joined the Colorado State University faculty in 2008. Her research and teaching interests focus on financial accounting, and she is particularly interested in how regulation impacts financial reporting practices. Her research investigates the valuation effects of various disclosure choices and alternative accounting methods. Lisa’s research has been published in a variety of academic journals, including the Journal of Accounting and Economics, Review of Accounting Studies, and National Tax Journal.

Ingrid Stiver, CPA, Trustee


Ingrid is a senior manager at PwC’s Health Research Institute (HRI), a dedicated research group that provides new intelligence and perspective on major health-related business issues. She leads HRI’s analysis of major trends impacting health insurers, employers, and providers.

Karen Turner, Ph.D., CPA, Trustee

Retired – University of Northern Colorado

Karen holds a B.A. in Secondary Education and M.A. in English from Texas A&M University. She received her M.S. and Ph.D. in accounting from the University of Texas at Arlington. She has taught at Texas A&M University, Baylor University, and Valdosta State. Before joining UNC, she was Department of Accounting, Economics & Finance chair at the University of Mary Hardin-Baylor. At UNC, she served as Chair of the Department of Accounting and CIS, Associate Dean, and Interim Dean of the Monfort College of Business.

Mary E. Medley, Trustee

Colorado Society of CPAs

Mary is the CEO of the Colorado Society of CPAs.

Alicia Gelinas, Executive Director/Secretary

Colorado Society of CPAs

Alicia is the Chief Financial Officer of the Colorado Society of CPAs.

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