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The Strategic Performance Management Workshop was a breath of fresh air. It guided us in clarifying our vision and developing a strategy to get there. But, unlike many such courses, Craig also provided us with hands-on experience and very user friendly tools to implement change in our business practices. His...
Tom Clark & Laurie Claudon of Clark-Claudon Vineyards

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News

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  • Newsletter-archives
    • Archived Newsletter: Released 1/8/2020
    • Archived Newsletter: Released 12/3/2019
    • Archived Newsletter: Released 11/5/2019
    • Archived Newsletter: Released 10/8/2019
    • Archived Newsletter: Released 9/4/2019
  • New Lease Accounting Rules in 2022
  • How to Make Electronic Tax Payments
    • Federal Individual Tax Payments
    • California Individual Income Tax Payments
    • California Pass Through Entity Tax Payments
    • California LLC Tax & LLC Fee Payments
    • California S Corp Tax Payments
Team
Erica Umphreyville  has always been surrounded by numbers and accountants—from her parents to her siblings—but her true passion lies in making a meaningful impact on her community and for her clients. A graduate of Southern Methodist University in Dallas, Texas, Erica holds a Master of Science in Accounting. She honed her expertise at a Big 4 CPA firm, focusing on the governmental and non-profit sectors, and more recently served as a Controller, overseeing the financial operations of 24 Title I charter schools. Erica’s deep connection to her work is inspired by the powerful women in her life, especially her mother, who rose from an Accounts Payable Manager to a Director of Finance in the Biotech industry, embodying the hard work and dedication that Erica values. Though based in Texas, Erica is excited to work with wineries, leveraging her unique blend of analytical prowess and creative problem-solving to unravel complex accounting challenges and help clients achieve their goals. When she’s not delving into data or strategizing with clients, you might find Erica appreciating nature, whether it’s walking on a trail near her apartment or engaging in a competitive game of pickleball. She also enjoys exploring her culinary side, cooking Italian food, and growing her own herb and vegetable garden. Erica is a CPA, licensed by the Texas State Board of Public Accountancy
Erica UmphreyvilleAltruistic Auditor
Heather Sprauve is a native of Deer Park, California.  She attended Pacific Union College (PUC) in Angwin, then transferred to their sister college, Atlantic Union College in South Lancaster, Massachusetts, before returning to Angwin to complete her degree. She started out as an art major but after taking her first business class, discovered an aptitude for accounting and made that her major.  Heather moved to the Virgin Islands where she married and spent 18 years working for an accounting firm. She worked for BDCo part-time for a few years and then following the devastating impact of hurricanes Irma and Maria, returned to California.   While she enjoys being back in California, Heather misses her daily view of the  Caribbean Ocean from almost any spot on the 31 square mile island of St. Thomas. Her interests include hiking, traveling and exploring new places.
Heather SprauveGlobal Gallivanter
Diane Leenders is a graduate of Saint Mary's College in Moraga, California.  She is an experienced tax professional who has previously held audit positions in both public accounting and industry.  Diane is an open water swimmer who regularly competes, along with members of her family, in masters swimming events. She enjoys the feeling of gliding through the waves and the resulting sense of calm.  Water is a recurring theme in her life, as she met her husband on a water skiing adventure.  Diane is an early riser and her daily ritual begins with coffee and a view of the rising sun.  Diane cherishes this time alone and feels that "each day provides an opportunity to make that day meaningful."   Diane is a CPA, licensed by the California Board of Accountancy.
Diane LeendersIlluminator
Guy Carl has been a CPA with BDCo since 1992 and a partner since 2005. He specializes in helping small wineries with tax preparation and planning, financial statements, forecasting, and accounting software guidance. Guy enjoys helping business owners understand how their businesses work and perform, and empowering them to be more successful. Born and raised in the Napa Valley, Guy holds an accounting degree from St. Mary's College. He is a past-active member of the Napa Active 20-30 Club, an organization dedicated to helping children in the community. An avid outdoorsman, Guy can often be found alongside a mountain stream or floating on a lake with a fishing pole nearby. Guy is a CPA licensed by the California Board of Accountancy.
Guy CarlProfit Prophet, CFO
Known as 'The Nordic Decoder' for his heritage and talent for simplifying complex systems, Daigen Afdahl brings technical expertise and personal insight to the BDCo team as Tax Manager. With roots on a Wisconsin dairy farm and a passion for uncovering the stories behind numbers, he specializes in helping businesses and individuals navigate tax code sections while leveraging data to support informed decision-making. Daigen earned his Bachelor of Science in Business Administration and Master of Professional Accountancy from Montana State University in Bozeman, where he honed his problem-solving skills and practical expertise. He gained hands-on experience as a volunteer preparing tax returns for residents of remote Alaskan villages, followed by advancing roles in public accounting, where he developed extensive skills in tax return preparation, staff management, and strategic financial planning. Beyond the office, Daigen’s creativity extends to the kitchen, where he crafts gluten-free and dairy-free meals inspired by a recent lifestyle change. A lifelong learner and problem solver, he thrives on helping clients optimize their tax strategies, tackle operational challenges, and achieve their business goals in complex industries.
Daigen AfdahlNordic Decoder
Craig Underhill retired in July of 2025. He has been a CPA for over 37 years and has been with BDCo since 1995. Leveraging his vast accounting and management expertise, he's adept at steering wine and hospitality entities towards strategic success. His education in strategic management, productivity, and human behavior empowers individuals across all levels—from top executives to hourly staff—to reach their peak. A master at inciting introspective questions, Craig enables individuals to unlock their potential and bolster performance.  He is the board chair for Junior Achievement in Napa County and has led JA's expansion from 250 participants to over 4,000 annually.  He holds a business administration degree from California State University, Chico and is certified in Strategic Performance Management. He is an active volunteer and trained handler for Aaron the Comfort Dog, a Napa celebrity.  You can read Craig's blog posts here and hear him describe his vision for the firm here. Craig is a CPA licensed by the California Board of Accountancy.  
Craig Underhill (Retired)Emperor of Enlightenment, CEO
Randy Gnagy has been a CPA for more than 35 years, having first joined BDCo in 2000. He is the firm's senior tax specialist, and has a great deal of experience in interstate taxation and tax preparation for nonprofit organizations. Over the years he has been active in Junior Achievement, the Arts Council of Napa Valley, the Napa Valley Shakespeare Festival, and has served on the board of Napa Emergency Women's Services and UpValley Family Centers of Napa County. He  has also done volunteer work at local schools. An avid cyclist, he holds a BA in history from California State University, Fresno. Randy is a CPA licensed by the California Board of Accountancy.
Randy GnagyPain Reliever
Chandra Englehart is a resident of Illinois and holds a degree from the University of Evansville (UE) and a Masters in Business Administration from the University of Southern Indiana.  She has prior experience in both audit and tax and has held accounting roles in both private equity funds and banks.  At one point, she even worked on a cemetery audit and was engaged in counting headstones.  She is excited about applying her spirit-counting expertise in Wine Country and to helping people make sense of the numbers.  She is an avid baseball fan and competitor, and as a former player on the NCAA Division 1 UE softball team, still holds the home run record.  Her accolades don’t stop there as she was recognized as a 4 time all Academic player and at one point even held the record for getting “Hit by Pitch”.  A mother of two young children, Chandra is inspired by her Mom, and is constantly looking for new ways to grow and learn.  In 2025, she became a Certified Management Accountant(CMA) through the Institute of Management Accountants.  Chandra is a CPA licensed by the Illinois Board of Examiners, and holds a CMA (Certified Management Accountant) license from the Institute of Management Accountants.   
Chandra EnglehartPinch Hitter
Dawn Marshall is a Napa native.  She briefly left the Napa Valley for a sojourn to Miami, Florida but returned to Napa to begin her professional career. Her first job was in a florist, before moving to high-end hospitality, then winery accounting and for the past 17 years she has been serving in a number of different roles in city government, culminating in the role of Human Resources and Administrative Manager. She is a two time recipient of “Award of Financial Reporting” by the Government Finance Officers Association. When she’s not helping “humans with resources”, she is likely to be gardening, quilting, or arranging items in her home to be more aesthetically pleasing. Dawn is the mother of 3 children – 2 sons and a daughter who all seem to have inherited some of her creative abilities. As a young woman, Dawn went off to purchase her first automobile, a Renault, at a local Napa automobile dealer. While she was unsuccessful in securing her dream automobile, she ultimately walked away with a first date with her now husband of 29 years. 
Dawn MarshallTeam Harmonizer
Erica Riddle, CPA is a partner in Brotemarkle Davis & Co. specializing in tax and assurance services, operational reviews and business consulting.  Erica also serves as the firm's wine industry analyst, spearheading the firm's efforts to provide and share key insights into the wine business with our customers.  Erica joined BDCo in 2013 and has both a Masters in Accounting from California State University, Sacramento and a Masters of Science in Taxation from Golden Gate University.  She is  also certified in Strategic Performance Management. Prior to joining BDCo, she was the Labor Optimization Manager at Six Flags Discovery Kingdom. Although her office was located right next to a roller coaster, Erica says her favorite attraction at the park was the tigers she first got to know as cubs.  As a knitting hobbyist, Erica says the key to her success is patience and concentration, which also makes her a wizard at spreadsheets, programming, and all things accounting. She also holds the unprecedented distinction of being a candy maker and is a "third-generation Riddle Brittler". Erica is a CPA licensed by the California Board of Accountancy.
Erica RiddleExcelerator
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1000 Main Street, Suite 250
Napa, CA 94559

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