R. JOHN JONES, PARTNER, CPA

is the managing partner of Linkenheimer LLP. John joined the firm in May 1977, the day after he graduated from Sonoma State University with honors and distinction. He became a partner in the Firm in January 1983, and then managing partner in July 1986. He is a local boy, having grown up in Sonoma County. He also attended Santa Rosa Junior College. John is Past President of the California Group of Accounting Firms, Past President of a local Rotary Club, Chairman of the Board of Elders at St. Mark Lutheran Church, Board member of the Haiti Lutheran Ministry and Mission Fund and Chairman of Alliott Group Worldwide.

John spends his work-related time assisting clients in areas that include – forecasting, budgeting, feasibility studies, mergers and acquisitions, lender financing, succession planning, compensation planning, as well as income and estate tax planning.

Outside the office, John travels on bi-annual trips to third world countries with the Santa Rosa Sunrise Rotary Club to do short-term Eye Care clinics. John was honored as Rotarian of the Year for 1998-1999 by the Sunrise Rotary Club for his outstanding leadership in the Guatemalan eye care project. During the summer of 2001, John, once again coordinated the efforts of the Sunrise Rotary Club that sent him and a team of 11, including Charity Heasler (from Linkenheimer LLP), to the Samoan island of Savaii where they conducted two eye care clinics and dispensed approximately 600 pairs of eye glasses. In 2003 John lead his Rotary Eye Care team to Nicaragua. In January 2006 John and fellow Rotarians traveled to Ho Chi Minh City for a combined Dental and Eye Care project. John led the St Mark Lutheran Young Adult Mission to the San Juan River of Nicaragua in July 2007 for an Eye Care project that serviced villagers that have never seen eye care (or glasses) before. In January of 2010, John Jones, spent a week in

Nicaragua leading the Santa Rosa Sunrise Rotary on an eye and dental care project where they saw over 1,500 people in need of care.

The balance of his time is spent with his wife Ardys and dogs Outlaw and Lou. John also enjoys the presence of their three grown children, spouses and their grandchildren. John and Ardys  also spend time caring for their goat herd and just being in the outdoors.

CECIL G. HUMES, PARTNER, CPA

is the firm’s tax partner. His expertise is directed primarily to advising clients on:

• tax matters
• income tax impact
• estate and gift tax
• compliance issues

As the firm’s pension and profit sharing plan specialist, Cecil develops plans and performs plan administration for many of the firm’s defined contribution plan clients. He also works with many of the firm’s clients on employee benefits planning.

Cecil joined Linkenheimer in 1964 after graduation from San Diego State University with a major in accounting. He has completed many graduate tax courses at Golden Gate University in San Francisco.

In 1969 Cecil became a partner in the firm. From 1976 – 1983, he served on a statewide committee for the California Society of CPAs on insurance coverages for accountants, including two years as chairman.

From 1984 – 1986, he served on the American Institute of CPAs national committee for insurance coverage's for accountants.

Cecil and his wife Gerry have three adult sons. He is a member of a local Rotary Club where he serves as treasurer.

TIM DELANEY, PARTNER, CPA

MICHAEL MUSSON, PARTNER, CPA

is a partner with the firm. He practices in both tax, and audit and accounting. In addition, Mike provides controller services and works on many of our consulting engagements, particularly when they involve buying or selling businesses, forecasts, cash flow and costing analyses, and internal control studies. Mike develops customized spreadsheet analyses for many applications, including retirement planning.
The audit and accounting practice provides our clients the necessary financial statements needed for internal purposes, banks, and other regulatory needs.

Among the industries that Mike's experience encompasses are:
-Manufacturing, including high-tech
-Wineries and vineyards
-Food distributorships
-Food processing
-Retailers, including catalog sales
-Professionals (e.g., attorneys, including law firms)
-Homeowner associations
-Construction
-Service
-Start-ups
-Real estate
 

The tax practice provides traditional compliance services, i.e., preparation of tax returns, but also consults on tax effect of transactions, and general tax planning. Mike's experience includes:
-Personal income tax
-Partnerships
-Corporations and S corporations
-Personal Service Corporations
-Limited Liability Companies
-Trusts and estates
-Expatriates
-U.S. taxation of foreign nationals
-Property transactions
-Charitable giving
-Tax exempt entities
 

Mike graduated with honors from U.C. Santa Barbara with a business economics degree including an accounting emphasis. During his university years, he was an economics department teaching assistant as an undergraduate, worked for one of his accounting professors in his accounting practice, and worked in the on-campus computer lab as a teacher.

Mike joined Linkenheimer LLP after working in the tax department of Arthur Young (now Ernst & Young) in their San Francisco office. At AY, Mike received valuable experience in the areas of tax law research, biotech, venture capital, real estate, and mergers and acquisitions. Mike is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. The firm is a member of AGNA, which is affiliated with a world-wide association of independent accounting firms. As part of the firm's commitment, Mike teaches at annual staff training sessions.

Mike's wife, Annette, is the Hospitality Manager at Infineon Raceway in Sonoma, CA. Their son, Jonah, and dog, Buckley, occupy much of their time. But, when it is available, he likes to read. Summers are spent playing golf with his wife and friends, road and mountain biking, hiking and mountaineering, fishing and traveling. He loves to snow ski.

is a Litigation Services and Audit Manager. He is also a trained and experienced mediator in workplace conflicts and family-owned business disputes. In addition to his formal titles, he is the firm’s resident “right brainer”, whose creative energies spawned the idea for $KiddAccounts®, the Firm’s children’s money management program; Steve is also a published author. Steve’s expertise in Litigations Services includes: business loss analyses, fraud investigations and divorce. When not counting beans, Steve hikes with his wife Marsha in the beautiful hills of Sonoma County California and is an avid mountain climber. He has  two college-age children, Paul and Annie.

Steve graduated from Empire College School of Business. He is a member of the American Institure of Certified Public Accountants and the California Society of CPA’s.

DARLENE HAWLEY, CPA

is a Sonoma County native. She started with Linkenheimer, LLP in October of 2005. She had over seven years of public accounting experience and six years of private accounting experience prior to that. Darlene has developed a specialty in the construction industry. In addition, she provided services in individual, partnership and corporate taxation, financial accounting and consulting.

Darlene is a graduate of Sonoma State University and a member of both the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. She also is a member of the Rotary Club of Sebastopol Sunrise group and a board member of the Humane Society of Sonoma County.

“My experience in public accounting has allowed me to work in a variety of fields with a variety of clients. I enjoy continuing my connection with the construction industry, as my husband Bill has been a part of this industry for over 20 years and more recently plumbing maintenance (2005). On a more personal note, my husband and I enjoy all the wonders that Sonoma County has to offer. I also, enjoy traveling, many outdoor activities and live theatre.”

CARL OBLAD, CPA

has over 10 years experience in tax and business consulting. Carl has extensive experience in corporate taxation, individual taxation, family tax matters, quarterly tax projections, filing for specific federal and state tax credit, tax inventory accounting, penalty abatement requests, tax representation and deferred tax calculations for financial statements. The focus of his work is implementing strategies that save his clients money by minimizing their overall tax burden. These strategies may be employed on a short or long-term basis, depending on the needs of the client. He also works closely with the owners and executives of these companies to help achieve their personal financial objectives.Carl graduated from California State University, Sonoma, with a Bachelor of Science degree in Accounting and Finance, earned his Master’s degree in Taxation from Golden Gate University, and is a Past President of the Institute of Management Accountants Redwood Empire Chapter. When not at work, Carl enjoys spending time with his wife Nicole and three children Kyle, Emily and Naomi.

CHRISTINE M. VALENCIA, CPA

joined Linkenheimer in May 2006. She graduated from Sonoma State University in 2002 with a Bachelor of Science in Business Administration with an emphasis in Accounting. Christi specializes in the industries of manufacturing and retail distribution. She has extensive experience in preparation of financial statements through audits, reviews, and compilations; inventory cost accounting; assisting clients’ controllers and other financial personnel with interpretation and application of audit and accounting principles; and preparation of 401(k) compliance audits.  She also has previous experience with vineyard and winnery accounting. Christi currently serves as part of Linkenheimer’s internal quality control committee, and trains all Linkenheimer staff in audit and accounting related work.

Christi is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.  She is also an active member of the Rotary Club of Windsor, where she serves on the International Youth Exchange Committee.

Christi was born and raised in Santa Rosa, California. She currently resides in Windsor, California with her husband, Juan, a Sonoma County Deputy Sheriff, and their dogs Rocky, Sophie and K-9 Cougar. Christi enjoys reading, shopping, working out at the gym, hiking local trails, wine tasting and spending time with family and friends.

ALAN BERTOZZI, CPA 

Alan and his wife, Chris, made the decision to move and raise their two daughters in Northern California.  They chose Santa Rosa, and Alan decided to use the relocation as an opportunity to change careers and finally follow in his father’s footsteps and embark on a path to become a CPA.  Linkenheimer LLP welcomed Alan into the firm during the 2003 tax season.

MATTHEW MELCHIORI

joined Linkenheimer in February 2000. He is a recent graduate from Sonoma State University where he earned a degree in business administration with a concentration in accounting.

A native Californian, Matt has lived most of his life in Ukiah. His favorite antidotes for too many hours behind a desk are wakeboarding at Lake Mendocino during the summer months, relaxing with his wife Cherie and son Anthony and snow skiing in winter. And as often as possible, he enjoys spending time with family and friends

Jennifer Schiavone, CPA

joined Linkenheimer in November 2007.  She attended Santa Rosa Junior College and Sonoma State University, and graduated in May 2005 with a degree in Business Administration with an emphasis in Accounting.  Jennifer has worked in public accounting since 2004 and has experience working in both tax and audit, review, and compilation engagements. 

Jennifer was born in San Jose, CA and moved to Sonoma County in 1988.  She lives along the Russian River with her husband, Joe, and daughters, Addison and Camryn.  Jennifer enjoys photography, traveling, reading, and shopping in her free time.