Business Details
26 Years
experience
Certified Public Accountants in Indianapolis
Comer Nowling has been a national leader in audit, attestation, consulting, and taxation services for 25 years, specializing in multi-family affordable housing, nonprofit organizations, homeowner associations, and small businesses. Founded by Glenn R. Comer and Gregory L. Nowling, both Certified Public Accountants with extensive experience in Big Four firms and specialized industries, the company combines the resources of a large firm with the personalized attention of a boutique practice. Our team of licensed professionals is dedicated to delivering high-quality, client-focused solutions tailored to meet the unique needs of each client. With expertise in HUD, USDA Rural Development, and Low-Income Housing Tax Credit programs, we ensure compliance while maximizing financial efficiency. Our commitment to ongoing education, industry-specific knowledge, and responsive service has earned us a reputation as trusted advisors across diverse sectors.We prioritize long-term relationships, proactive planning, and innovative strategies to help clients navigate complex regulatory environments and achieve their financial goals. Our national reach spans from New York to Hawaii, supported by a staff trained in the latest accounting standards and technological tools. Recognized by leading industry associations, we maintain rigorous quality controls and ethical standards to deliver reliable, actionable insights. Clients benefit from our founders' accessibility, a large team of specialists, and a culture of transparency and accountability. This combination of experience, specialization, and client-centric values positions Comer Nowling as a preferred partner for organizations seeking expert financial guidance.
Services
Audit/Attestation
Tax Services
IRS Representation
Small Business Services
Consulting
Reserve Studies
Nonprofit Audits
HOA Accounting
Employee Benefit Plans
HUD Compliance
Details
- Year established: 2000
Highlights and features
- We have 25 years of specialized experience in multi-family affordable housing and nonprofit audits.
- Our team includes CPAs licensed in all 50 states with industry-specific certifications.
- We provide 24/7 availability for urgent tax and compliance matters.
- Our audit processes save clients 20-30% through efficiency improvements.
- Founders remain directly involved in client engagements for continuity and expertise.
Associations and certifications
- American Institute of Certified Public Accountants
- Indiana CPA Society
- Affordable Housing Association of Certified Public Accountants
- Rural Rental Housing Association
- Southern California Association of Nonprofit Housing
- Florida Institute of Certified Public Accountants
- Association of Government Accountants
- Employee Benefit Plan Audit Quality Center
- Governmental Audit Quality Center
What people say
Exceptional expertise
Timely submissions
Responsive staff
Cost-effective solutions
Deep industry knowledge
Services
Audit/Attestation
We conduct comprehensive audits and attestation engagements for real estate entities, nonprofits, and homeowner associations. Our services include compliance audits, agreed-upon procedures, and cost certifications under HUD and USDA regulations. With expertise in GAAP and regulatory basis reporting, we ensure accurate financial statements and compliance with funding requirements. Our team identifies material misstatements, evaluates internal controls, and provides assurance to stakeholders while minimizing risks of funding loss or penalties.
Tax Services
Our tax practice offers compliance and strategic planning for individuals, corporations, and nonprofits. We specialize in multi-state tax filings, transaction structuring, and audit representation. Services include federal and state tax return preparation, nexus analysis, sales tax determinations, and business succession planning. Our proactive approach identifies tax-saving opportunities while ensuring compliance with evolving regulations through continuous client education and technical research.
IRS Representation
We represent clients in IRS audits, collections, and appeals processes. Services include installment agreement negotiation, offer in compromise submissions, and innocent spouse relief applications. Our specialists develop strategies to resolve tax debts, prevent wage garnishments, and minimize penalties. With deep knowledge of IRS procedures, we advocate for favorable settlements while addressing underlying compliance issues to prevent future problems.
Reserve Studies
We provide reserve studies for community associations to plan long-term maintenance funding. Our analysis includes physical component assessments, cost projections, and funding schedule development. Certified specialists evaluate roofing, paving, and infrastructure needs over 20-30 year horizons. These studies protect property values, meet mortgage requirements, and reduce special assessment needs through systematic financial planning tailored to each association's unique assets.
Consulting Services
Our consulting practice addresses operational challenges through financial process optimization and litigation support. We help clients improve cash management, implement cost containment strategies, and develop business continuity plans. Services include forensic accounting, merger/acquisition structuring, and regulatory compliance frameworks. Using customized dashboards, we provide actionable insights to enhance profitability and operational efficiency for organizations across multiple industries.
People
Gregory L. Nowling
Founding and Managing Shareholder
CPA with 30 years' experience in multi-family housing and nonprofits. Former Big Four auditor. Developed USDA training materials. Leads firm's national audit practice while maintaining direct client involvement.
Shawn D. Dreiman
Shareholder, Taxation
Tax specialist with 20+ years' experience in real estate and nonprofit taxation. Focuses on multi-state compliance and strategic tax planning. Manages complex corporate and partnership returns while mentoring junior staff.
Cami Demaree
Principal, Nonprofit Audits
30+ years' expertise in nonprofit financial reporting and ERISA compliance. Leads audit teams for national nonprofit organizations. Recognized for improving audit efficiency through technology integration and process standardization.
Bengu Powell
Principal, HOA Services
19-year veteran in community association accounting. Specializes in HOA/COA financial management and reserve study implementation. Serves on local government audit committees and contributes to industry publications.
Ronald B. Coleman Jr.
Senior Audit Manager
15-year audit specialist in affordable housing with expertise in HUD and LIHTC compliance. Oversees fieldwork teams and client training programs. Maintains active CPA license while contributing to firm-wide quality control initiatives.
Questions
What industries do you specialize in?
We focus on multi-family affordable housing, nonprofit organizations, homeowner associations, and small businesses with national expertise in HUD, USDA RD, and LIHTC programs.
How do you ensure audit quality?
Our team includes CPAs licensed in all 50 states with specialized training in regulatory compliance. We maintain membership in quality assurance centers like the Governmental Audit Quality Center.
What tax services do you offer?
We provide compliance, planning, and representation services including federal/state returns, transaction structuring, audit defense, and business succession planning for individuals and organizations.
How are reserve studies conducted?
Our certified specialists perform physical analyses of property components, estimate replacement costs, and develop 20-30 year funding plans to ensure community associations maintain adequate reserves.
What sets you apart from other firms?
We combine national expertise with personalized service, maintaining direct founder involvement while leveraging a large team of industry specialists across our practice areas.
