Battelle & Battelle LLP is a full-service Certified Public Accounting firm licensed in Ohio. All our CPA's hold valid Ohio State CPA Certificates.
Meet Our Partners:
Charles M. Foley, CPA
Charlie received his Bachelor degree, with a major in accounting, from the University of Cincinnati. He joined Battelle & Battelle LLP upon graduation and was admitted as a partner in 1990. Charlie is currently Chair of the firm’s Management Committee, which is responsible for managing and governing the firm’s operations.
Charlie is an audit partner and focuses on middle-market, closely-held businesses primarily in the manufacturing and distribution industries. He is a member of the American Institute of Certified Public Accountants (AICPA) and the Ohio Society of Certified Public Accountants (OSCPA).
Charlie has been active in numerous civic and community organizations throughout his career. He served on the Board of Trustees for The Children’s Medical Center of Dayton for ten years, most recently as Board Chair. Charlie has also served on the boards of the Oakwood Schools Education Foundation, the City of Oakwood Budget Review Committee, the Dayton Contemporary Dance Company, and St. Joseph Children’s Treatment Center. He is a graduate of the Leadership Dayton Class of 1985.
Elizabeth B. (Beth) Grubb,
CPA/ABV, CVA, CFP
Executive Committee Member
Beth provides tax consulting and compliance services to business owners and high net worth individuals who operate closely-held, middle market companies. Businesses served operate in the service, defense, healthcare and manufacturing and distribution industries. Beth's clients rely on her to reduce their overall tax liability and provide seamless business and individual tax and financial consulting services. She also performs business valuation services for gift, estate and income tax planning, charitable contributions, divorces, litigation support, expert witness testimony, shareholder disputes, buy-sell agreements, and the sale/acquisition of businesses.
Currently, Beth serves as a member of the firm's Executive Committee. She is a graduate of Pennsylvania State University, holds a Masters in Business Administration from the New Mexico Highlands University and possesses a working knowledge of the French and Spanish languages.
Beth's professional business valuation accreditations include her ABV (Accredited in Business Valuation) from the AICPA since 2000, and her CVA (Certified Valuation Analyst) from the National Association of Certified Valuation Analysts since 2001. She obtained her CFP designation (Certified Financial Planner) in 1993. She is a member of the American Institute of CPAs, the Ohio Society of CPAs, and the Dayton Chapter of the International Association of Financial Planners.
Beth currently serves on the Associate Board of the Dayton Art Institute and has served as treasurer and committee chairs for the Women's Board of the Children's Medical Center of Dayton. Since starting her professional career, she has served on numerous community and school volunteer boards.
Hugh R. (Chip) Howard, CPA
Chip received his Bachelor of Business Administration, with a major in accounting, from the University of Cincinnati and has been associated with Battelle & Battelle LLP since graduation. He has over twenty years of extensive experience consulting with not-for-profit organizations.
Chip is the chairman of the firm’s Quality Standards Committee and is responsible for quality control of the firm’s audit and accounting practice. He also is a member of the firm’s Not-For-Profit Practice Group.
Chip is a member of the American Institute of Certified Public Accountants and the Ohio Society of Certified Public Accountants (OSCPA). He has served as a state board member of the OSCPA, a member of the OSCPA's Professional Ethics Committee and as past President of the Dayton Chapter of the OSCPA. Currently, Chip is a member of the Dayton Area Chamber of Commerce Board of Trustees, and serves on the Audit and Finance Committee. He also has served on the Board of Trustees of several Dayton area not-for-profit organizations.
Chip holds a degree in Bachelor of Business Administration, with a major in accounting, from the University of Cincinnati. He is a certified public accountant in Ohio and Indiana.
Paul R. Jones, CPA, CVA
Paul has nearly 15 years of experience working extensively with privately held and closely held companies. His experience includes consulting clients on various accounting and financial reporting matters with expertise in benefit plans and fair value accounting.
Paul is member of the Firm’s Quality Standard Committee and the Firm’s Employee Benefit Plan Practice Group.
Paul earned his B.S. in Accounting from Ohio University in 1996 and joined Battelle & Battelle LLP upon graduation. He is currently a member of the Ohio University School of Accountancy Advisory Council and has also held various leadership positions for community organizations.
Paul is a member of the American Institute of Certified Public Accountants (AICPA) and the Ohio Society of Certified Public Accountants (OSCPA). He also is a member of the National Association of Certified Valuation Analysts and obtained his CVA (Certified Valuation Analyst) in 2008.
Jay J. Moeller, CPA, CGMA
Jay earned his B.S. in Accountancy from Miami University in 1990. Upon graduation, he joined Coopers & Lybrand, but has been with Battelle & Battelle LLP since 1994. He became Principal in 1998, and Partner in October, 2000. Currently, Jay is the Partner in Charge of the firm’s Troy office and the Chair of the firm’s Employee Benefits Practice Group and Long-Term Healthcare Practice Group and also is a member of the firm’s Manufacturing & Distribution Practice Group and SEC Practice Group. Jay has also developed a specialty in serving foreign-owned entities.
Jay is a member of the Ohio Society of CPAs (OSCPA) and American Institute of CPAs (AICPA). Jay is currently serving a three-year term through October 2013 on the AICPA’s Executive Board and Governing Council. He has served on the AICPA’s Political Action Committee and is currently serving on the AICPA’s Finance Committee. He served as Chair of the OSCPA for 2008-2009 and on the Executive Board of the OSCPA for 2003-2005. He has also served on the OSCPA’s Audit Committee, Building Committee, Finance Committee (Chair), Nominating Committee (Chair), Legislative/Endorsement Committee (Vice-Chair), Council of Leaders, Strategic Planning Committee (Chair), State of Ohio Budgetary Task Force, SEC & Ohio Securities Conference Planning Task Force, Grassroots Task Force, Centennial Campaign Steering Committee and Executive Search Committee. He has also been a topical presenter for the OSCPA for the Dayton Accounting Show, the Town Hall Series and the Member’s Annual Summit. He has coordinated the OSCPA’s FETCH (formerly the Accounting for Kids Program) Program in Troy, Ohio (a program that brings approximately 60 CPA volunteers into the Troy School System’s fifth-grade classes to enhance students’ math, accounting and business skills (approx. 350 students)). He is also a 2000 graduate of the OSCPA’s Center for Leadership. He was named one of “Ohio’s Most Influential CPAs” in 2008.
Jay is the Past Chair of the Board of Trustees for Health Partners of Miami County and a former Board of Trustees member of Reach Out of Montgomery County. He is a former member of the Board of Directors of the Troy Area of Chamber of Commerce and has served on several Troy Chamber Committees including Business to Education and Membership. He is currently the Chair of Miami County Chambers’ Legislative Committee. He is a 2000 graduate of the Troy Area Chamber of Commerce Leadership Troy program and the 2005 recipient of the A. Robert Davies MD Memorial Outstanding Young Man of the Year Award. Jay also was a member of the Dayton Business Journal’s 2001 “40 Under 40” program. He is a 2000 graduate of the Hudson-Sawyer Management Institute for Leadership Development. Jay is a former member of the Board of Directors of the Miami Valley Regional Planning Commission where he served as a representative for the Troy Area Chamber of Commerce.
He serves as the Regional Director for the Miami University Alumni Association Recruiting Network and as a member of the Audit Committee of Health Partners Free Clinic. Jay is currently serving on the Dayton Development Coalition’s Membership Committee and on the Troy Development Council’s Retention and Expansion Committee. Jay is an ad hoc accounting classroom presenter to Wright State University and Miami University.
He previously was a member of the Troy St. Patrick School Education Commission, St. Patrick Church Finance Committee and Troy Junior Basketball Board of Directors.
Todd P. Pleiman, CPA
Executive Commitee Member
Todd earned his B.S. in Accounting from Wright State University in 1995. He joined Battelle & Battelle LLP in May 2006, with over 10 years of public accounting experience at Deloitte in Dayton. Those ten years include eighteen months abroad, where he focused on large, multi-national US based SEC registrants.
Currently, Todd is a member of the Firm’s Quality Standards Committee, HR Committee and SEC, Not-For Profit and Employee Benefit Plan practice groups. Todd also has extensive experience working with middle-market, closely held businesses in the manufacturing and distribution industries, as well as companies with international operations. He is a member of the Ohio Society of Certified Public Accountants (OSCPA), the American Institute of Certified Public Accountants (AICPA), recently served as Chairman of the Board for Daybreak (a non-profit homeless youth shelter) and is a member of the University of Dayton Accounting Advisory Board.
Todd is a 2011 graduate of Leadership Dayton and a recipient of the Dayton Business Journal’s 2010 “40 Under 40” award.
Richard R. (Rick) Rowe, CPA
Rick received his B.S. in Accounting from Wright State University and began his professional career at Battelle & Battelle LLP in 1977. He has served as a Partner in the firm since 1990.
Rick's expertise is in auditing, accounting and financial reporting, with a special focus on closely held businesses in the manufacturing and distribution industries as well as employee benefit plans. Rick also has over 30 years of SEC reporting experience and is a current member of the firm's SEC Practice and Employee Benefit Plans Practice groups.
Rick is a member of the American Institute of Certified Public Accountants (AICPA) and the Ohio Society of Certified Public Accountants (OSCPA). He has served as past Treasurer of The United Way of the Greater Dayton Area, Daybreak, Soccer Centerville Inc. (now CUSA), and Chairman of the Dayton Area Chamber of Commerce Business Retention and Expansion Committee.
Justin D. Stallard, CPA
Justin received his B.A. in Accounting from Wright State University and his Masters in Taxation from the University of Cincinnati. He has over 16 years of experience including ten years with national accounting firms. Justin’s primary focus includes serving middle-market clients in the manufacturing and distribution industries, including a number of clients with international operations. His expertise includes entity-level tax planning, including federal, state & local and international tax minimization strategies. Justin also has significant experience serving SEC registrants and has specialized knowledge in Accounting for Income Taxes and Accounting for Uncertain Tax Positions (ASC 740).
Justin is currently the chair of the firm’s Manufacturing & Distribution Practice Group. He is a member of the Ohio Society of Certified Public Accountants (OSCPA), the American Institute of Certified Public Accountants (AICPA) and is a graduate of Leadership Dayton 2007. Justin is the current Chairperson of the Board of Trustees for Big Brothers/Big Sisters of the Greater Miami Valley. In addition, he guest lectures at Wright State University and serves as Chairperson of Wright State’s Accountancy Department Advisory Board.
David A. Storer, CPA/ABV, CVA
Dave received his BBA in Accounting from the University of Cincinnati . He joined Battelle & Battelle LLP, initially through the UC co-op program in 1975, and became a full-time staff member upon graduation in 1977. Dave was promoted to Manager in 1983, and became a Partner in 1987. He served on the firm's Management Committee from 1994 through 2010. Dave has extensive experience consulting with businesses and business owners concerning various income, gift and estate tax matters and has developed an additional expertise in business valuations. He is a member and past Chair of the firm's Business Valuations Practice Group and holds the ABV (Accredited in Business Valuations) certification from the American Institute of CPAs.
He has been active in various professional organizations throughout his career, having served as past President of the Dayton Chapter of the Ohio Society of CPAs. He is a member of the American Institute of CPAs, the Ohio Society of CPAs and a former member of the national Association of Valuation Analysts. Dave is a member and past President of the Dayton Sertoma Club, and is a past member of the Miami Valley Health Foundation Board of Trustees, the Planned Giving Council of Greater Dayton and the Advisory Board of The Huntington Bank, Dayton.
Daniel P. (Dan) Steward, CPA
Dan earned his Bachelor of Science degree in Business from Miami University. He joined Battelle & Battelle LLP upon graduation in 2001. Dan specializes in public company engagements and other various technical accounting issues. Dan is an active member of the firm’s SEC Practice Group, staff mentor program, recruiting team and staff training program.
Dan has primary responsibility for the firm’s Effective Internal Operations group and is a member of the Company’s Quality Standards Committee. In these duties, Dan participates significantly in the development and monitoring of firm policies and procedures.
Dan is a member of the Ohio Society of Certified Public Accountants (OSCPA) and the American Institute of Certified Public Accountants (AICPA). In the community, Dan is actively involved with the Greater Dayton Chapter of the Juvenile Diabetes Research Foundation (JDRF) and for five years was the chairman of their largest fundraiser, Walk to Cure Diabetes.