Partners


Richard Fagnant, CPA

Richard Fagnant began his public accounting career in 1977. With over 40 years of accounting and consulting experience, Rick represents a diverse client base spanning various industries including manufacturing, distribution, oil and gas, farming and ranch, construction, and retail sales. His experience includes tax compliance, year-end planning consultation and personal income tax planning for closely-held entities. He advises on succession planning and tax planning strategies for buy/sell transactions for his clients and has extensive experience with the tax issues facing closely-held corporations and pass-through entities. Rick also prepares business valuations.
 
Designations and Certifications
Certified Public Accountant
 
Education
University of Wyoming, 1977
Continuing professional education in accounting, auditing and tax

Areas of Special Emphasis
Planning for closely-held businesses and their families
Corporate, personal and estate tax special issues
Business transaction consulting
Business valuations
 
Professional Honors & Affiliations
American Institute of Certified Public Accountants
Wyoming Society of Certified Public Accountants, past president
AICPA Council, Past Member
 
Community and Civic Associations
Lander Jaycees, past president
Lander Rotary Club, past president
Lander Chamber of Commerce, past president
Lander One-Shot Antelope Hunt (a world-class, invitation-only, competitive hunt), past president
Lander Community Foundation
Boy Scout Leader
 
Of Interest
Rick is originally from Kemmerer, Wyoming.  He is an active member of his church and enjoys golfing.  Rick and his wife, Babes, have been married for 32 years and have two grown children, and two grandchildren.


Michael B. Lewis, CPA

Michael B. Lewis is a Tax Partner and has been with FLB since 1988 Mike has over 25 years of extensive experience serving closely-held enterprises with an emphasis in the construction, transportation and agriculture industries.

Mike graduated from the University of Wyoming in 1987.  Go Pokes! 


Areas of Special Emphasis
Business planning
Business transaction consulting
Cash flow analysis and projections
Consulting and advising for construction and agricultural businesses
Gift and Estate planning and consulting
Estate, trust and individual taxation
Financial analysis & forecasting
Succession planning for closely-held businesses and their families

Professional Honors & Affiliations

American Institute of Certified Public Accountants
Wyoming Society of Certified Public Accountants, Past President

Community and Civic Associations
Lander kiwanis, past president
Lander Chamber of Commerce, past president
Lander Ambassadors, past president
Lander One-Shot Antelope Hunt (a world-class, invitation-only, competitive hunt), Treasurer

Of Interest
Mike was born and raised in Lovell, Wyoming.  His Mother’s family is ranchers and his Father’s family was in the construction business.  Mike spent most of his summers at the ranch in the Big Horn Mountains or working construction.  Mike and his wife, Shelly, have three children; Kelsie, Patrick and Shaelyn.
mike.lewis@307cpas.com


 Dave Brinda, CPA

Dave Brinda is a native of Lander, Wyoming and has been with Fagnant, Lewis & Brinda, P.C. since 1996 and is the firm's managing partner. Dave has extensive experience in audits of nonpublic companies and a variety of state and local governmental units. He specializes in governmental auditing for municipalities, school districts and non-profit entities. His primary focus is on planning and supervision of attest engagements along with general business planning and consulting for his clients. In addition, Dave provides a range of businesses and individuals with income tax services.

Designations and Certifications
Certified Public Accountant

Education
University of Wyoming, 1996
Continuing professional education in accounting, auditing and tax
 
Areas of Special Emphasis
Nonprofit entities and related accounting issues
Financial statement audits, reviews and compilations
Agreed-upon procedures engagements
Governmental and not-for-profit audits and accounting-A-133 and Yellowbook
Governmental accounting, consultation and training
Agreed upon procedures for governments
Individual and business taxation
Tax planning for closely held businesses and their families
  
Professional Honors & Affiliations
American Institute of Certified Public Accountants
Wyoming Society of Certified Public Accountants

Community and Civic Associations
Wyoming Society of Certified Public Accountants, Board Member
Lander Kiwanis Club, Treasurer



Of Interest
Dave enjoys spending time hunting, coaching his children's sports teams, and traveling with his wife, Ellen, and two children, Ryan and Katelyn.
dave.brinda@307cpas.com


Sarah Sweeney, CPA

Sarah Sweeney has nearly twenty years of experience in public accounting and became a partner with Fagnant, Lewis & Brinda, P.C. in 2011. Sarah works with a wide variety of clients, including closely-held corporations, professional practices and multi-generational family businesses in a variety of industries, including healthcare and not-for-profits. She has expertise in many areas, including small company management, qualified and non-qualified retirement plans, non-qualified deferred compensation, and tax planning and technical research for closely held businesses and high-net worth individuals.  Sarah also serves as the Personnel Partner for the firm.

Designations and Certifications
Certified Public Accountant

Education
Bachelor of Business Administration, Saint Marys College, South Bend, Indiana
Continuing professional education in accounting, auditing and tax

Areas of Special Emphasis
Accounting for income taxes
Personal and estate planning
Non-profit entities
Pass through entities
Financial analysis & forecasting
Corporate, personal and estate tax issues
Tax compliance for not-for-profit organizations
Business entity choice and formation

Professional Honors & Affiliations
American Institute of Certified Public Accountants
Wyoming Society of Certified Public Accountants

Community and Civic Associations
Lander Chamber of Commerce
Lander Childrens Museum
Wyoming Society of CPAs - CPE committee

Of Interest
Sarah is very active within her community. She serves and has served on several nonprofit organization advisory boards and participates in various community programs. Sarah was raised in Torrington, Wyoming.  She and her husband, Travis, enjoy the outdoors, traveling and supporting their two sons in various activities.
sarah.sweeney@307cpas.com


Lorielle Morton, CPA

Lorielle Morton has been employed with Fagnant, Lewis & Brinda, P.C. since 2002. Lorielle works with a large variety of clients, and her areas of expertise include tax planning and compliance for closely-held businesses, particularly for S-Corporations, partnerships and limited liability companies and their owners.  Her public accounting experience is primarily in the areas of taxation and planning. She is heavily involved in planning and advising clients on entity selection and specific business and personal transactions.  

Designations and Certifications
Certified Public Accountant

Education
University of Montana, Bachelors of Science in Business Administration (emphasis in accounting)
University of Wyoming, Master of Business Administration
Continuing professional education in accounting and tax

Areas of Special Emphasis
Individual income tax
Corporate and partnership tax issues
Technical research for complex tax issues
Business entity choice and formation

Professional Honors & Affiliations
American Institute of Certified Public Accountants
Wyoming Society of Certified Public Accountants

Community and Civic Associations
Lander Chamber of Commerce, President

Of Interest
Lorielle enjoys running and working out, is an avid reader, and loves spending time with her husband, Jade and their two active daughters.


Tim Fixter, CPA, CFE

Tim Fixter was born and raised in Riverton, Wyoming, Tim has been in public accounting for many years and joined Fagnant, Lewis, and Brinda, P.C. in 2011. Prior to that he worked for a larger firm as well as spending a few years in corporate practice. He brings his previous experience and expertise in auditing various governmental entities such as school districts, cities, housing authorities, state retirement systems, and Uniform Guidance audits, to Fremont County. Tim also has extensive experience in auditing the not for profit and for profit arena with previous experience in construction, manufacturing, retail, and financial institutions. He primarily focuses on providing attestation and consulting services to our diversified client base. In addition Tim provides training to our clients and other educational organizations on various technical accounting subjects.

Designations and Certifications
Certified Public Accountant
Certified Fraud Examiner

Education
University of Idaho, Bachelors in Finance
Boise State University, Bachelors in Accounting

Areas of Special Emphasis
For profit, Non profit and Governmental auditing and attestation engagements
Uniform Grant Guidance engagements
Reviews
Compilations
Financial accounting and reporting

Professional Honors & Affiliations

American Institute of Certified Public Accountants
Wyoming Society of Certified Public Accountants
Association of Certified Fraud Examiners

Of Interest
Tim and his wife, Melisa, have two children, and enjoy spending their time as a family playing and coaching various sports, backpacking, fly-fishing, skiing and hunting.

 



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