Title IV Department

Chris Abbs, BS

Chris joined K&A in August of 2015 as an audit team member working with K&A's education clients. He is a graduate of Northern Illinois University with Bachelor of Science Degrees in Accounting and Finance. Chris is presently studying for the CPA examination and is a member of the Illinois CPA Society.

Justin Bruno, BS

Justin has been with K&A since October 2004, and manages compliance audits directly related to student financial assistance programs. Justin is a graduate from DeVry University Chicago with a Bachelor's Degree in Network and Communication Management. Justin enjoys family time with his wife and two young children and is a die-hard Cubs fan.

Richard Dulaney, BS 

Rick started his career with K&A in 2006, and serves in many of K&A's main practice areas including manager of several non-profits, governmental and for profit career college audits. He also serves as a senior on a large number of these clients. Additionally, he provides individual and corporate income tax preparation. Rick is a graduate of the University of Illinois with a Bachelor of Science Degree in Accountancy and a Certificate in Accountancy, and is working towards his CPA designation. Rick is an avid Chicago sports fan and is a die-hard fan of the Chicago Bears.

Evan Froehlich, CPA, MAS

Evan joined the Firm in 2008, and serves as a senior associate with K&A's for profit educational clients, as well as assisting in due diligence projects. He is a graduate of Illinois State University with a Bachelor of Science Degree in Finance and a Master of Accounting Science degree from University of Phoenix. In his spare time Evan enjoys golfing, snowboarding, traveling and spending time with his family.

Tim Gaber, CPA, MST 

Tim serves as a manager for the Firm's for-profit educational client base. For several years, Tim has managed a large number of audits in this practice area. He also provides corporate and individual income tax preparation. Professional affiliations include the American Institute of Certified Public Accountants and the Illinois CPA Society. He is a graduate of the University of Illinois with a Bachelor of Science in Accountancy and a Master of Science in Taxation and has been with K&A since 2003. Away from the office, Tim is an avid runner and especially enjoys morning runs with his children.

Andy Glass

Andy joined K&A in January 2017, following the completion of his Masters of Accounting at the University of Illinois at Chicago. His Bachelor’s degree is in Economics and History from Knox College. He works with K&A’s education, not-for-profit and governmental clients. Outside the office he is preparing himself for the CPA examination.

Lukasz Graniczek

Lukasz joined K&A in 2017 as an audit team member working with K&A's education clients. He is a graduate of DePaul University with a Bachelor of Science Degree in Accounting. Lukasz is currently working towards his CPA designation and is a member of the Illinois CPA Society. In his spare time, he enjoys working out, playing soccer, trying out new restaurants and traveling abroad.

Jeff Gricus

Jeff joined K&A in April of 2018 as a compliance officer directly related to student financial assistance programs. Jeff graduated from University of Illinois at Chicago with a Bachelors Degree in Criminal Justice with a Minor in Business. Jeff previously worked as an independent Agricultural Floor Broker at CME Group for 24 years. He enjoys time with his wife and two children. He loves vacationing in Ft. Myers Beach where he goes fishing and golfing every chance he gets. He is a die hard hockey and college football fan.

James Holt, BS

James joined K&A in July of 2014, upon graduation.  He is a staff audit team member working with K&A's education clients.  A member of the Illinois CPA Society, James is presently studying for the CPA examination.  He is a graduate of Northern Illinois University with a Bachelor of Science Degree in Accounting.  Outside of the office, James enjoys running, reading and watching hockey.

Ryan Howser, CPA, MST 

Ryan has been with K&A since 2005 and works in all practice areas of the Firm, and currently serves as the Manager on several of K&A's For-Profit and Non-Profit clients.  He also prepares individual and corporate income tax returns. Ryan is a graduate of the University of Illinois with a Bachelor of Science Degree in Accountancy and a Master of Science Degree in Taxation.

Dane Hiatt, BS

Dane joined K&A in August, 2012, upon graduation. He serves as an audit manager on educational audits, governmental audits and non-profit audits. Additionally he serves as an audit team member on numerous engagements and provides tax preparation for K&A’s corporate and individual clients. Dane is a graduate of the University of Illinois with a Bachelor of Science Degree in Accountancy.

Todd Kolbaba

Todd joined K&A in 2013, and serves as a compliance auditor for the Firms for-profit educational clients.  Todd previously had served as an inventory manager and a sales representative for a durable medical equipment company.  Todd earned his Associates of Science Degree in Business and Management, from the College of DuPage.  Away from work, Todd enjoys spending time with his wife and two children and is a die-hard Chicago sports fan. 

Sam Kirschenheiter, BS

Sam joined K&A in January, 2018, upon graduation from the University of Illinois at Chicago with a Bachelor’s of Science in Accounting. He works at the firm as an auditor for Title IV, governmental and non-for-profit clients. He also provides corporate and individual income tax preparation. Currently studying to get his CPA certification, Sam also enjoys sports, travel and spending time with his family.

Justin Kopec, MAS

Justin is involved in all practice areas of the Firm, and manages over twenty audits in the non-profit, governmental, corporate and for-profit educational sectors. He also provides corporate and individual tax preparation. Justin is a graduate of the University of Illinois with a Bachelor and Masters Degrees in Accountancy, and has been with K&A since 2007. He also enjoys sports and is the captain of his mens sixteen-inch softball league.

Victor Lowensten

Victor joined K&A in 2012, serving as a compliance auditor for the Firm's for-profit educational clients. He also serves as a staff auditor on K&A's employee benefit plan audits. Victor attended Arizona Institute of Business and Technology, and holds an Associates Degree in Justice Administration. Since serving in the US Navy, he has attended Kaplan University, and is currently attending Southern New Hampshire University to obtain his Bachelors Degree in Psychology. Outside of the office, Victor enjoys golfing, attending his kids' sporting events, and traveling.

John Mazurek, CPA

John has been with K&A since 1996, and manages financial statement audits (profit and non-profit entities) and compliance attestations directly related to the Title IV student financial assistance programs. In addition, John also concentrates on small business clientele with an emphasis in the fields of health care and real estate and has extensive experience in the preparation of corporate, partnership and individual tax returns for a wide variety of clients. John belongs to the American Institute of Certified Public Accountants and the Illinois CPA Society. He is a graduate of the University of Illinois with a Bachelor of Science Degree in Accountancy. Outside of the office, John enjoys coaching his four children's various athletic teams, as well as volunteering his time with the Darien Youth Club and the United Soccer Academy.

Ryan McDonald, BS

Ryan has been with K&A since 2001 and works in K&A's For-Profit practice. Currently he serves as the manager on compliance audits in the for-profit educational sector, as well as a junior on over twenty-five of these audits. Due to his specialization within the for-profit sector, Ryan can easy identify areas where a client may improve their systems and run their business more effectively. He has a degree in OMIS (Operations Management and Information Systems) from Northern Illinois University. Ryan enjoys spending time with his wife and two daughters and is a fan of the Chicago Bears and Chicago Cubs.

Brian Michelini, CPA

Brian joined K&A in 1999, and has been with the Firm his entire professional career.  He manages thirty-five compliance and financial audits directly related to student financial assistance programs and has been doing so for the past ten years. Brian also provides federal and state income tax preparation, merger and acquisition, valuation and due diligence services.  He is a graduate of the University of Illinois with a Bachelor of Science Degree in Accountancy. Brian is an avid Chicago sports fan and enjoys collecting sports memorabilia.

Kevin Musial, BS, MBA

Kevin began his career at K&A in August, 2013, and serves as a junior staff associate on governmental and non-profit audits. He earned a Bachelor of Science degree in Accountancy from Eastern Illinois University as well as his MBA with an Accountancy concentration. Kevin earned a Graduate Assistantship from Eastern Illinois University for his MBA program and was a member of Sigma Nu Fraternity.

Leslie Orofino, BS 

Leslie has been with K&A since 2001 and serves as a manager on over twenty-five financial and compliance audits related to the for-profit educational sector, as well as a junior auditor on numerous non-profit and governmental audits.   Leslie specializes in Title IV regulations and has presented on best practices for private post secondary educational institutions.  She is a graduate from Illinois State University with a Bachelor of Science Degree in Finance.   Outside of the office, Leslie enjoys spending time with family and friends, attending plays and taking yoga classes.

Kevin Smith, BS

Kevin started his career at K&A in May of 2017 as a member of the audit team and focuses on the clients that receive Title IV funding. He is a graduate of Northern Illinois University in DeKalb and received his Bachelor of Science Degree in Accountancy. Kevin is presently working towards his CPA certification and expects to finish within the next couple of years. When not working, he enjoys watching sports, working out, and traveling.

Arnoldas Surdokas, BS

Joining K&A in January, 2014, Arnold serves as a staff auditor for the Firm's governmental, non-profit and career college clients.  Professional memberships include the Illinois CPA Society.  Arnold is a graduate of Northern Illinois University with a Bachelor of Science Degree in Accountancy.  Outside of the office he plays on a basketball league, enjoys spending time with family, is involved with the Lithuanian Center, and is interested in cultural events and traveling abroad.

Lewis Williams

Lewis manages audits directly related to compliance with K&A's for-profit educational sector and has been with the Firm since 2001.   Additionally, he serves as a junior staff professional on numerous financial audits within this same sector. Lew attended Illinois State University and pursued a Bachelor of Science Degree in Finance.  Outside interests include enjoying family time with his wife and four children and is an avid sports fan.

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