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Because (the Jump Start Class) is taught by CPAs, many people might assume that it's all about numbers (i.e., statistics). However, your course was so much more than that -- not only goals, but how to actually achieve them, using innovative and unusual (but effective) management concepts. In addition to teaching...
Brett Meltzer, Turnbull Wine Cellars

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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
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
A graduate of North Dakota State University, Summer majored in accounting and minored in fraud investigation, finding her way to the field of accounting almost by accident. Initially planning a career in law enforcement, everything changed when she took her first accounting class and discovered a new passion. Specializing in Individual and Business Tax, Summer is committed to finding tailored solutions for her clients through thoughtful communication. She firmly believes that a one-size-fits-all approach doesn’t work and takes pride in building strong client relationships to address unique needs. Outside of work, Summer is an avid traveler and finds joy in exploring new places and cultures. A proud animé enthusiast, she admires the profound teachings and life lessons delivered by its characters. Her hobbies also include Pokémon, reading (especially Stephen King novels), and spending time with her growing family. Summer cherishes the years she spent living in the beautiful country of Bahrain, which enriched her love for different cultures and experiences. Summer is a CPA licensed by the  Montana Board of Public Accountants. 
Summer ZitoAnimated Taxster
*Definition is here.  When asked about her favorite part of her last job, Alex Castro was quick to respond "the view".  An avid appreciator of both the beauties of nature and the essence of people, one of her favorite non-work activities is to head to the beach to watch the sunset. Alex is a Napa native with experience in the wine and sports training industries.  Arriving for her first day of work in the middle of the Covid-19 stay at home order, Alex met the team online.  Her upbeat energy and positive, infectious attitude are a great addition to our customer service team - both in person and online. 
Alexandria CastroPhi-localist*
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
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
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
Rebekah Kramer, CPA is a partner in Brotemarkle Davis & Co. specializing in assurance services and business consulting.   She is originally from Napa, California and is a Justin-Sienna High School alumnus. She is a graduate of Concordia University, Irvine where she majored in Business Administration with a dual emphasis in Marketing and Accounting.  She spent three years working for a Southern California accounting firm before returning to the Napa Valley. While she may not find many opportunities to apply her SoCal yacht-counting expertise (she once had to count yachts docked in ports from San Diego to Newport), her diverse audit skills honed from working with customers in Oil and Gas, Manufacturing, and Real Estate are a big plus. Rebekah first stretched her entrepreneurial muscles when she founded a chapter of co-ed business fraternity, Delta Sigma Pi, at Concordia. She hopes to apply what she learned not only to her role as an auditor but also to some day opening an animal shelter. When she is not busy auditing, you might find Rebekah exploring a new trail or revisiting one of her favorite national parks – Denali in Alaska.  Rebekah is a CPA licensed by the California Board of Accountancy. 
Rebekah KramerGoddess of GAAP
Jake Thomas has a unique background which combines advanced studies in Physics and WSET Level 3 certifications in Wine & Spirits.  He has taught physics classes at Stanford and created more than 500 custom cocktails at high end resorts in the Bay Area.  Whether he finds himself behind a desk, in front of a classroom, or working the bar, Jake is motivated by the impact he is able to have on others. Jake is a life-long learner who looks for new ways to stretch beyond his comfort zone.  We are grateful to have access to his curiosity, knowledge, and mixology magic as a member of the firm’s administrative team. When he has time outside of work and is not busy researching Quantum Field Theory, Quantum Electrodynamics, Chaos Theory or mixing whiskey cocktails, Jake is fond of trips to Canada for back country snowboarding.
Jake ThomasIrrational Number Nerd
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
Aaron Soon, an alumnus of the Shidler School of Business at the University of Hawaii at Manoa, brings a unique blend of experience to our tax team. Originally embarking on an engineering journey at UCLA, Aaron eventually returned to his Hawaiian roots, where he pivoted to a focus in accounting and finance. His diverse academic background and prior work experience enriches our team with fresh perspectives. Aaron's successful journey to passing the CPA examination was partly fueled by collaborative study sessions with his wife, who was concurrently preparing for her medical boards. In his role as a dedicated tax professional, Aaron draws inspiration from his wife's resilience and determination. The couple cherishes their moments together, finding solace and strength in each other's company amidst their demanding careers. A versatile athlete, Aaron has dabbled in various team sports, ultimately finding his passion in cross country and track during his high school years. These days, away from the spreadsheets and tax forms, Aaron is often spotted at HiClimb, honing his bouldering skills and embracing the challenges of climbing, much like he tackles complexities in taxation. Aaron is a CPA, Certified by the Hawaii Board of Public Accounting
Aaron SoonTax Crux Crusher
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1000 Main Street, Suite 250
Napa, CA 94559

Meetings in our offices can be arranged by appointment only.  Please let us know if you will be dropping by our offices so we can be sure to greet you. 

707-963-4466

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1000 Main Street, Suite 250
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Phone  :  707-963-4466
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email  :  info@bdcocpa.com

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