About Us

Based in Covington, KY, MLCO is a full-service public accounting firm with the resources and expertise of the largest firms, combined with the entrepreneurial spirit and drive shared with our top clients. We are a proud member of the BDO Alliance of Independent Accounting Firms.

Founded in 1983

About Us and History

In 1983 Tom Munninghoff and Doug Lange decided to take the leap many CPA’s have considered – leaving a large regional firm and starting their own firm.  Now after 35+ years and numerous meetings, tax returns, audits and busy seasons later, they and the clients MLCO serves are glad they took that leap.

The early days of MLCO were spent in some famous Downtown Cincinnati locations – Carew Tower, the Flatiron Building and Pendleton Square in Over-The-Rhine.  When the historic (1836) building at 3rd and Scott in Covington KY became available in the mid-1990’s, Tom and Doug seized the opportunity to move MLCO back to their home state.  MLCO moved to its current location in December 1999 (just days before Y2K) and has been there ever since.  MLCO considers itself part of the rebirth of Covington.

In 2017 some of the senior leaders of MLCO became Tom’s partners, MLCO joined the BDO Alliance of Independent Accounting Firms, and in 2018 MLCO merged in the Cincinnati firm Collins Heeb & Associates and the Ft. Mitchell, KY Firm of Hayes, Neltner & Schmidt, PSC to its Covington office.  These mergers expanded MLCO’s client and knowledge base and positioned it to be able to serve its clients for a long time into the future, given the current average partner age of only 54.  In summary – MLCO not only has a rich history but is positioned for a bright future.

About

About Us – Our Team

About

Thomas J. Munninghoff, CPA, MBA, JD

Tom Munninghoff is the founding partner of the firm and engages in the field of taxation including corporate, individual, estate and gift from the planning through the implementation of the tax planning, as well as the preparation of the tax returns as required.  Tom has been engaged in mergers and acquisitions and succession planning for the firms’ business clients for many years.  When speaking about our accountants, Tom aligns himself with the goals of his clients so that the client’s success is first and foremost in his desire to have his clients reach and succeed in their goals.

Tom has an entrepreneurial spirit, and a keen desire to help his clients reach and exceed their goals.  Tom serves on the boards of many of the business clients of the firm in both official and advisory capacity.  Tom has served on the boards of many charitable organizations as well as on a billion dollar plus fraternal life insurance company where he also served as a part-time secretary/treasurer, retiring from that position in 2016. 

Tom has served as the managing partner of the firm from its inception in 1983 to the present.  The firm prospered and grew and continues to grown under his leadership.  The varying experiences gained through these many years has sharpened his ability to serve his clients and become a trusted advisor for his clients.  He continues to work full-time for the firm and he enjoys the challenges and stimulation provided by the varied and successful clientele.

 

Education

  • B.A. – Thomas More College
  • J.D. – Northern Kentucky University/Chase College of Law
  • MBA – Xavier University (concentration in Taxation)

Admitted to Practice

  • State of Ohio
  • Commonwealth of Kentucky

Professional Memberships

  • American Institute of Certified Public Accountants
  • Ohio and Kentucky Society of Certified Public Accountants
  • Ohio , Kentucky , and Florida Bar Association

 

Douglas B. Lange, CPA, MBA

Doug Lange is a founding member of Munninghoff, Lange & Co. Doug’s responsibilities include supervision of the firm’s assurance and accounting service groups. When speaking about our accountants, Doug provides a variety of services to clients across a wide range of industries. Services he provides includes; Assistance in various negotiations involving financing, buyouts, reorganizations, and plant expansions; Consultations in the design and implementation of management, accounting, and reporting systems; Assist clients in the effective use and management of Captive Insurance formations; Testify as an expert witness on various business issues in litigation matters.

 

Education

  • Xavier University – M.B.A., Area of Concentration in Finance and Taxation.
  • Thomas More College – B.A. Major in Accounting

Admitted to Practice

  • State of Ohio
  • Commonwealth of Kentucky

Professional Memberships

  • American Institute of Certified Public Accountants
  • Kentucky Society of Certified Public Accountants
  • Institute of Management Accountants (Past President of Northern Kentucky Chapter)
  • Northern Kentucky Chamber of Commerce
  • Covington Business Council
  • Northern Kentucky Growth Fund (Board Member)
  • Greater Cincinnati Junior Rowing Association (Past President)
  • Thomas More College (Past Instructor)

 

About
About

Paul M. Neltner, CPA/PFS

Paul Neltner is a Vice-President and Shareholder at Munninghoff, Lange & Company. His primary focus is in the firm’s Tax Advisory Services, Small Business Consulting and Business Owner Planning Groups. He has worked with clients across many industries since he started with the firm in 1985. This breadth of experience has been instrumental in developing the foundation of knowledge that he uses in advising the firm’s clients.  Paul works with his clients in the field of taxation and financial planning to gain a deeper understanding of their goals to provide a path toward attaining them using his unique blend of knowledge and skills.  Paul also serves on the firm’s internal management Executive Committee.

In addition to his CPA license, Paul holds the additional AICPA designation of PFS (Personal Financial Specialist), a designation awarded to those CPA’s who have demonstrated their knowledge and expertise in the personal financial planning field through testing and experience.  Paul also holds Kentucky, Ohio and Florida Securities as well as Kentucky Life and Health insurance licenses.

Education

  • B.S. in Accounting – Thomas More College

Admitted to Practice

  • CPA – Commonwealth of Kentucky
  • Life & Health Insurance Agent – Commonwealth of Kentucky
  • Securities Series 7 and 63 Licenses – Commonwealth of Kentucky, States of Ohio and Florida

Professional Memberships

  • American Institute of CPA’s / KY Society of CPA’s – member
  • Catholic Order of Foresters Fraternal – Life Insurance Field Agent

Community Involvement

  • Immaculate Heart of Mary Parish Council – Past President
  • Coached various Recreational and Club Soccer teams

     

    Jonathan J. Hickman, CPA, MBA

    Jonathan Hickman is a Vice-President and Shareholder at Munninghoff, Lange & Company. His primary focus is in the firm’s Business Owner Planning and Tax Assurance Services Groups, across a wide range of industries. Jon takes pride in his long-standing relationships with the firm’s clients and their other advisors, many he has known since he started at MLCO in 1995. He spends much of his time planning various forms of casualty and medical self-insurance and has presented numerous times on this topic.  Jon is also integral to MLCO’s internal practice management, serving on its Executive Committee.  In addition to his CPA license, Jon holds his Kentucky and Ohio Life and Health insurance licenses.

     

    Education

    • B.S. in Accounting – University of Kentucky
    • MBA – Thomas More College

    Admitted to Practice

    • CPA – Commonwealth of Kentucky
    • Life & Health Insurance Agent – Commonwealth of Kentucky and State of Ohio

    Professional Memberships

    • Kentucky Captive Insurance Association – President and Annual Conference Chair
    • Self-Insurance Institute of America – Captive Advocacy Team
    • Catholic Order of Foresters Fraternal – Life Insurance Field Agent

    Community Involvement

    • Northern Kentucky University – Go Norse Fund Board Member
    • Bishop Brossart High School – Athletic Complex Building Committee Co-Chair
    • Covington Business Council – Golf Outing Committee
    • Film Cincinnati – Former Treasurer and Board Member
    About
    About

    Marc J. Neltner, CPA

    Marc Neltner is a Shareholder at Munninghoff, Lange & Company. His primary focus is in the firm’s Tax Advisory, and Small Business Consulting Groups, across a wide range of industries, especially in professional practices and real estate. Marc takes satisfaction in his long-standing relationships with the firm’s clients and their other advisors, many of whom he has known since he co-founded the former Hayes, Neltner & Schmidt in 1988, which merged into the firm in late 2018.

    Marc spends much of his time with planning work in the fields of income tax, business operations, personal finances and estate management. His professional mission is to contribute to the success of his client businesses and their owners. Marc is also a part of MLCO’s internal practice management, serving on its Executive Committee.

     

    Education

    • B.A. in Accounting, A.A. in Business Administration, A.A. in Computer Science – Thomas More College

    Admitted to Practice

    • CPA – Commonwealth of Kentucky, State of Ohio

    Professional Memberships

    • American Institute of CPA’s – Tax Section / OH Society of CPA’s – member

    Community Involvement

    • Thomas More University – Past Board Chair, Ongoing Trustee, Past Finance Committee Chair
    • St. Joseph Church, Crescent Springs, KY – Past Finance Committee Chair
    • Senior Services of Northern Kentucky – Past Treasurer and Board Member
    • Children’s Home of Northern Kentucky – Past President, Vice President and Treasurer, Past Trustee
    • Covington-Kenton County Jaycees – Past Community Development VP, Member
    • St. Charles Care Center – Past Planned Giving Committee Member
    • Local boys’ Club – Past Treasurer and Volunteer
    • Ria Vista Estates HOA – Treasurer, Board Member

    Outside Business Roles

    • Local Commercial Real Estate Development Companies – Board Member

    Brian R. Steppe, CPA

    Brian Steppe is a shareholder at Munninghoff, Lange & Company and engages primarily in the firm’s assurance service group, but also serves clients in our tax compliance and planning and small business consulting groups. He serves clients across a wide range of industries, with concentrations in the insurance and warranty related businesses, automotive and construction industries.

    Brian has worked with clients in the insurance and warranty related industries for fifteen plus years performing audits and supervising tax preparation services.  Through this experience Brian has assisted clients in the industry with transactional flows and tax planning opportunities.  In addition to the assurance service group, Brian also is the firm’s quality review manager and IT department supervisor.

    Brian has worked at the firm since 1992 and in leadership\management roll for the last fifteen years, which includes leading the assurance service group. 

    Education

    • B.S. Accounting – University of Kentucky
    • Master of Accountancy, with a concentration in taxation – Miami University

    Admitted to Practice

    • CPA – State of Ohio and Commonwealth of Kentucky

    Professional Memberships

    • American Institute of CPA’s / KY and OH Society of CPA’s – member

    Community Involvement

    • Northern Kentucky Chamber of Commerce – Finance Committee
    About
    About

    Zachary A. Kempton, CPA

    Zachary A. Kempton is a shareholder at Munninghoff, Lange & Company.   He serves clients in the firm’s assurance service group, as well as in our tax services and advisory groups.    He works with clients across a wide range of industries, including automotive, insurance, manufacturing, retail, and professional services firms. 

    Prior to joining the firm, Mr. Kempton worked for a registered investment advisor as Vice President- Finance, where he was responsible for the accounting, finance and operations of that firm.   This position also required interaction with clients, lenders, regulators, and managing of service provider relationships.  Mr. Kempton draws upon his experience in working outside of public practice in serving clients, with specialized experience in transaction and valuation services.

    When speaking about our accountants, Mr. Kempton also worked for a global public accounting firm as a manager in their assurance practice, including nearly two years in an offshore jurisdiction.  During his tenure with this firm, he managed a number of large assurance engagements of both public and private clients, consulting projects, and was active in firm staff training programs.   

    Education

    • B.B.A in Accounting, Marketing, Business Pre-Law – Ohio University

    Admitted to Practice

    • CPA – State of Ohio and Commonwealth of Kentucky

    Professional Memberships

    • American Institute of CPA’s / OH and KY Society of CPA’s – member
    • CFA Institute and CIPM Association – member

    Community Involvement

    • Ohio University College of Business Society of Alumni and Friends – Stinson Society
     

    Marci M. Kreke CPA, ABV, CVA

    Marci Kreke is a shareholder at Munninghoff, Lange & Company and engages in the field of accounting and taxation services, including consulting for a broad range of clients including closely held businesses and individuals.  Marci is also active in business valuation having earned the ABV (Accredited in Business Valuation) and CVA (Certified Valuation Analyst) designations.

    Education

    • B.A – Accounting and History – Thomas More University

    Admitted to Practice

    • CPA – Commonwealth of Kentucky

    Professional Memberships

    • American Institute of CPA’s / KY Society of CPA’s – member
    • National Association of Certified Valuation Analysts – member
    • Leadership Northern Kentucky – Alumnus

    Community Involvement

    • All Saints Church – Finance chair
      About
      About

      Robert J. Barker

      Robert Barker is a Shareholder at Munninghoff, Lange & Company. His primary focus is in the firm’s Business Owner Planning Groups, working with clients on captive insurance solutions across a wide range of industries. Since starting at the firm in 2004, Bob has been involved in multiple formations and ongoing captive arrangements and has headed up a group stop loss captive program for self-funded medical clients.

       

      Education

      • B.S.B.A. – Accounting – Xavier University

      Professional Memberships

      • Kentucky Captive Insurance Association
      • Self-Insurance Institute of America – Captive Advocacy Team

      Community Involvement

      • Saint Margaret of York – Past Chair Finance & Building Committees

        Donald F. Heeb, CPA

        Donald F. Heeb is a director at Munninghoff, Lange & Company.  He spreads his time among the Tax Advisory Services and Assurance Groups, working with clients across a wide range of industries, including not for profit, insurance, retail, and professional services.  Don was formerly a Partner with Collins Heeb & Associates, a Cincinnati CPA firm that merged with MLCO in 2018.

        Education

        • Associate in Accounting – University of Cincinnati
        • BS in Accounting – Northern Kentucky University
        • Master Degree in Education in Business – Xavier University

        Admitted to Practice

        • CPA – State of Ohio and Indiana and Commonwealth of Kentucky

        Professional Memberships

        • American Institute of CPA’s / Ohio Society of CPA’s – member

        Community Involvement

        • Bishop Brossart High School – Finance committee member
        • Joseph Parish, Camp Springs, KY – Finance committee member
          About
          About

          Jeffey R. Schmidt, CPA

          Jeffrey R. Schmidt is a director with Munninghoff, Lange & Company.   He serves clients in the firm’s tax services and advisory groups.  He works with clients across the retail automotive, contractor, and commercial real estate industries.  Prior to joining Munninghoff, Lange & Company, Jeff was a shareholder for over 30 years in his own Firm, Hayes, Neltner & Schmidt, P.S.C. a firm that he co-founded in 1988.  The Firm served a diverse client base across the Midwest and Southeast.

          Speaking about our accountants, Jeff has provided a wide variety of professional services to the clients he has served including audited financial statements of small businesses, preparation of corporate and individual income tax returns in multiple states, personal and business advising activities including financial and tax planning, regulatory compliance and controls, personnel and payroll, budgeting, and business valuations.

          Education:

          • BS Accounting and Economics – Northern Kentucky University

          Professional Certifications:

          • CPA – Commonwealth of KY and State of OH

          Professional Affiliations:

          • American Institute of CPA’s / KY Society of CPA’s – member
          • NAADA Group, an association of CPA’s in the automotive industry – member
           

          Kenneth H. Hayes, CPA, MBA

          Ken Hayes is a Director at Munninghoff, Lange & Company. His primary focus is the Firm’s Business Owner Planning and Tax Assurance Groups, focusing on the needs of the Automobile Dealership Industry as well as other closely held corporations. Ken also services the firm’s Small Business Consulting group with emphasis on Business Valuations. Prior to joining Munninghoff, Lange & Company, Ken spent 30 years with Hayes, Neltner & Schmidt CPA’s, a firm he co-founded.

          Education

          • S. in Accounting – University of Kentucky
          • MBA – University of Kentucky 

          Admitted to Practice

          • CPA – Commonwealth of Kentucky

           

          Professional Memberships

          • American Institute of CPA’s / KY Society of CPA’s – member

          Community Involvement

          • Gloria Dei Lutheran Church – Finance Committee Chairman
            About
            About

            Mark C. Connaughton, CPA

            Mark Connaughton is a senior manager at Munninghoff, Lange & Company. He is involved in the Accounting and Tax Practice groups but also serves clients in the Consulting and Assurance groups across a range of industries. His experience in both public accounting and private industry for over 38 years allows him to provide time tested solutions to clients in the areas of strategic planning, insurance, finance, financial reporting, taxation and employee training and development.

            Education

            • B.S./Accounting & Marketing – University of South Carolina

            Admitted To Practice

            • CPA – Commonwealth of Kentucky and State of Ohio

            Professional Memberships

            • American Institute of CPA’s / Ohio Society of CPA’s – member

            Community Involvement

            • Catholic Order of Foresters – High Court Trustee for Kentucky
            • Family Promise of Northern Kentucky – Volunteer
            • Catholic Charities Diocese of Covington – Volunteer

               

              Travis A. Peters, CPA, CGMA, MAcc

              Travis Peters is a Senior Manager at Munninghoff, Lange & Company. His primary focus is in the firm’s Assurance Group, across a wide range of industries. Travis enjoys serving his clients’ attestation needs.  Speaking about our accountants, Travis has a passion for helping clients strengthen their internal controls.  In addition to attestation work Travis provides technical guidance to clients related to the application of US GAAP or Statutory Accounting Principles.  Travis has been with MLCO since 2006.

               

              Education

              • B.S. in Applied Business – Accounting – University of Cincinnati
              • Masters in Accounting – Northern Kentucky University

              Admitted to Practice

              • CPA – Commonwealth of Kentucky

              Professional Memberships

              • American Institute of CPA’s / OH Society of CPA’s – member
              About
              About

              Greg J. Steppe, CPA

              Greg Steppe is a Senior Manager at Munninghoff, Lange, & Company.  His primary focus is in assurance and small business consulting for clients in various industries including construction, manufacturing, auto dealerships, and professional services.    He spends much of his time preparing financial statements and tax planning for clients. Greg has been with MLCO since 2018; prior to joining the firm, Greg worked for a parts distributor as CFO.

              Education

              • B.S. Accounting – University of Kentucky

              Admitted to Practice

              • CPA – State of Ohio

              Professional Memberships

              • American Institute of CPA’s  / Ohio Society of CPA’s – member

              Community Involvement

              • University of Kentucky Alumni Association – member

              Matthew C. Roetting, CPA, MAcc

              Matthew Roetting is a Senior Manager at Munninghoff, Lange & Company.  His primary focus is working closely with small businesses and individuals to help them achieve their financial goals and plan for the future.  He also specializes in providing assurance and tax compliance and planning services for common interest realty associations and other non-profit organizations.  Matthew joined Munninghoff, Lange & Company in 2018, following the acquisition of Collins, Heeb and Associates where he was a Senior Manager.

              Education

              • Bachelor of Science in Accounting, Northern Kentucky University
              • Bachelor Science in Finance, Northern Kentucky University
              • Master of Accountancy, Concentraion in Taxation, Northern Kentucky University

              Admitted to Practice

              • CPA – Commonwealth of Kentucky and State of Ohio

              Professional Memberships

              • American Institute of CPA’s / KY and OH Society of CPA’s – member
              About
              About

              Judy A. Niehaus, CPA

              About our accountants – Judy…

               

              David M. Seley, CPA

              David Seley is a Manager at Munninghoff, Lange & Company. His primary focus is in the firm’s Assurance Group, across a wide range of industries, including insurance, construction, and employee benefit plans.  In addition to attestation work, David enjoys facilitating continuing education courses for firm staff.  David has been with MLCO since 2010.

               

              Admitted to Practice

              • State of Michigan

              Education

              • BBA in Accounting – Eastern Michigan University
              • BA in Spanish – Eastern Michigan University

              Professional Memberships

              • American Institute of CPAs

              Community Involvement

              • The Footlighters, Inc. – Treasurer
                About
                About

                Donna M. Driskell, CPA

                Donna Driskell is a Manager at Munninghoff, Lange & Company. Her primary focus is serving the accounting and tax filing needs for clients across a wide range of industries. Prior to joining the firm, Donna has worked for both public accounting firms and privately held companies, ranging from manufacturing companies to professional services entities. Speaking about our accountants, Donna has been with MLCO since 2016.

                Education

                • B.A. – Finance and Marketing – University of Cincinnati
                • MBA – Finance – Xavier University

                Admitted to Practice

                 

                • Commonwealth of Kentucky and State of Ohio
                • Professional Memberships
                • American Institute of Certified Public Accountants
                • Kentucky Society of Certified Public Accountants

                Melissa A. Hoogerhyde

                Melissa Hoogerhyde is the Office Administrator at Munninghoff, Lange & Company.  Her primary focus is coordinating office activities and operations to boost efficiency and compliance to company policies.  Melissa has accepted more responsibility as the firm has grown, serving in a variety of roles since 2005.

                 

                Education

                • B.S. in Family and Consumer Science – Miami University

                Professional Memberships

                • CPA Firm Management Association – member

                   

                  About

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