Meet the Simplified Tax Team

At Simplified, we are an extended family of number-loving problem solvers. Our team has varied specialties, areas of interest, and experience related to all things tax and accounting. We know that no two financial situations are alike, and each client relationship comes with unique details! We utilize our talented team to create a personalized solution and match the correct expertise to your personal or business needs.

Allow us to introduce some of our team leaders…

Nikali Luke is located at the Lansing and Williamston offices

Nikali Luke (Lansing/Williamston) 

is a partner and Certified Public Accountant (CPA). Nikali graduated magna cum laude from Western Michigan University and began his career with PricewaterhouseCoopers in Chicago. Nikali specializes in individual and corporation income tax preparation. Additionally, he assists clients with QuickBooks, payroll, and other consulting needs.

Outside the workplace Nikali believes in supporting his community. Currently, Nikali is providing time and talent locally by serving as the Treasurer to both the Greater Lansing Food Bank and ePIFanyNow. He was also a past performer as the Dapperest of Dads and continues to support the Sparrow Foundation’s Annual Dapper Dads event.

Personally, Nikali loves football, fancy socks, and champagne! He and his wife, Nora, are raising a son and daughter in Williamston.

Ryan Lowe (East Lansing/Lansing)

is a partner and Certified Public Accountant (CPA). He earned both his Bachelor of Arts in Accounting and Masters of Science in Tax Accounting from Michigan State University. Ryan also began his career with PricewaterhouseCoopers in Chicago. Ryan specializes in business management consulting, litigation support, and succession planning.

Ryan might be a number nerd, but his first love is property development. He is a certified member of the Commercial Board of Realtors (CBOR) and an active Commercial Agent with NAI Mid-Michigan. Personally, Ryan and other partners own over 30 properties in the Greater Lansing Area. Professionally, Ryan uses this experience to Assist clients in buying and selling business operations as well as the related real estate. His finance and tax background is helpful knowledge in structuring transactions to meet the needs of both parties, everyone is happy!

In his free time, Ryan enjoys traveling, boating, and cocktailing.

Ryan Lowe is located at the Lansing and East Lansing Office

Lesley Bergquist is located at the Lansing and East Lansing Office

Lesley Bergquist (East Lansing/Lansing)

is a partner and Certified Public Accountant (CPA). She earned both her Bachelor of Arts in Accounting and Masters of Science in Tax Accounting from Michigan State University. Lesley focuses attention on small business owners, start-up ventures, and the growing entrepreneurial community in Lansing. Lesley is also the office Tax Nerd, spending time on tax research and tax code.

After graduating from Michigan State, Lesley returned to her hometown of Grand Rapids to work for BDO USA, LLP. Lesley spent three years with BDO gaining experience with both business and personal income tax, focusing on family wealth and high net worth individuals. Lesley returned to Lansing in June 2013 to join the Simplified team and more importantly, be closer to Soup Spoon Café.

While taxes are her first love, Lesley also enjoys Michigan road trips, poolside reading, and a good cup of coffee... or gin.

Julie Young (Dewitt/St. Johns) 

is a partner and Certified Public Accountant (CPA).  She earned her Bachelor of Arts in Accounting from Michigan State University. Julie specializes in individual and business tax consulting.

Julie joined the Simplified family in 2013 after practicing solo for more than ten years. She gained experience with the small business community and enjoys the complexities of small business consulting, from creation and startup challenges to succession planning. She has extensive QuickBooks experience as well. Julie provides her clients with personal, prompt service, with the goal of maintaining lasting business relationships.

Julie lives in Dewitt with her husband and their three teenagers. She spends most of her free time cheering on her kids in their sporting events, and spending time with family. She thoroughly enjoys cooking, traveling, and being on the water. Julie is active in the community and donates her time to several local charitable organizations.

Julie Young is located at the DeWitt and St, John's office

Dave Edelman is located at the Lanisng office

Dave Edelman (Lansing) 

is a Certified Public Accountant (CPA). He earned his bachelor degree from Michigan State University.

Dave has been with Simplified since 1983. You can do the math, he is officially our longest staff member! From the beginning, Dave has worked exclusively from the South Lansing office and is very familiar with the community. Dave also met his wife while working at Simplified way-back-when… she was also an accounting staff member and their mutual love of numbers proved to be a great relationship foundation! Dave specializes in income tax. His income tax compliance areas include individuals, corporations, partnerships, and non-profit entities.

When not in the thick of tax season, he enjoys MSU sports. Dave is such a Spartan, saying he enjoys MSU sports is an understatement. Dave lives and loves MSU sports! Dave has two children who have also graduated from Michigan State University. Did we mention his blood runs green?

Mary Johnson (Lansing)

is a Certified Public Accountant (CPA). She earned her Bachelor of Arts in Accounting from Davenport University.

Mary joined the Simplified team in 2001. Mary specializes in individual income tax preparation and payroll tax compliance. Additionally, she assists clients with bookkeeping and accounting needs. Mary also manages our accounting and payroll departments.

Mary has two children and four grandchildren. She spends much of her vacation time traveling to visit the kiddos! Mary also enjoys spectating local sports, visiting northern Michigan wine country, and attending Wharton theatre. If you want to bring her a treat, she loves all things chocolate!

Mary Johnson is located at the Lansing office

Tom Kronner in located at the Delta Township office

Tom Kronner (Delta Township) 

is a Certified Public Account (CPA). He earned his Bachelor of Arts in Accounting Michigan State University and received and a Masters of Science in Tax Accounting from Wayne State University. During his time at Michigan State University, Tom was dedicated and diligent in both academics and sports. Tom earned three varsity letters in football under Coach Duffy Daugherty, wearing jersey number 93 in the 1971 to 1973 football seasons.

Tom joined the Simplified team after 17 years in public accounting working for several local CPA firms as well as owning and managing his own practice. Tom also worked for 18 years as a Juvenile Probation officer before entering the field of accounting. Now, Tom enjoys tax planning and specializes in tax preparation for both small businesses and individuals.

He currently resides in Lansing and has three daughters, all of whom are very avid Spartan fans. Go Green! Tom can also be won over with baked goods and yummy cakes!

Marianna Sigafoose (Williamston) 

has a Bachelor of Business Leadership from Baker College.

Marianna has been preparing tax returns since 1980. Prior to joining Simplified, Marianna had experience  working with various local CPA firms. Marianna started with Simplified in January 2005 and helped open our office in downtown Williamston. Marianna continues to manage the Williamston office. Marianna is a bubbly personality, feel free to stop in the office to say hello and deliver treats!

Marianna has two children and eight grandchildren. During her down time you can find her by the water -- fishing, swimming, or just soaking up the sun and sounds! She also likes to escape cold weather and find sunny, exotic cruises. We aren’t sure how she does it, but she has a knack for finding the best cruise adventures!

Marianna Sigafoose is located at the Williamston office

Kathie Hanks is located at the Eaton Rapids office

Kathie Hanks (Eaton Rapids) 

is a certified Enrolled Agent (EA), earned and maintained since 1997.

Kathie has been with the Simplified team since 2012. She has prepared income taxes and accounting for clients in the greater Eaton Rapids community since 1993. Kathie manages our Eaton Rapids office and continues to stay active with the local community personally and professionally. Tax season is a busy time for Eaton Rapids residents and Kathie works hard to provide the community with excellent service!  

Kathie and her husband, Gordie, live in Eaton Rapids. The small-town charm was a perfect setting to raise their two children and now their three grandchildren. Kathie has fond memories of ice cream trips to Miller’s and walks at Island Park with her fur-baby pup (and human babies, too). Some of her favorite local events to support are “Movies and Music” at Howe Park Amphitheater, Eaton Rapids Airstream Event, and all the holiday parades, especially the Hometown Family Christmas parade.

When Kathie isn’t busy with tax season, she enjoys spending time at home gardening or boating on Duck Lake with family and friends.

Becky Walker (Owosso) 

is a certified Enrolled Agent (EA). She has an Associate Degree in Business Management and is also a ProAdvisor with QuickBooks enterprise products.

Becky came back to Simplified as a full-time team member in August 2019. Becky has been practicing bookkeeping and accounting in Shiawassee County for over 25 years. Becky also works on personal and business tax compliance, preparing tax returns for small businesses, small business owners, and other individuals. Becky enjoys consulting and helping small business clients attain their goals.

When not working with numbers, Becky enjoys spending time with her husband and four children, fishing, hunting, and being outdoors. If we had to guess Becky’s spirit animal, it would probably be a purple unicorn with a glittered horn.

Becky Walker is located at the Owosso office

Susan C Duffy is Located at the East Lansing and Lansing office

Susan C. Duffy (East Lansing/Lansing) 

is a Certified Public Accountant (CPA). She earned her Bachelor of Science in Accounting & Law from Clarkston University as well as a Master of Science in Tax Accounting from the University of Cincinnati.

Susan has held accounting and tax positions in both the private sector and with two public accounting firms; Deloitte & Touche and Grant Thornton. Her public accounting experience led to an opportunity to be published in the Journal of Taxation! Nerd goals! Susan has also had hands-on business experience by owning and operating a mid-Michigan radio station. Susan was proud to grow this station into the #1 station within its market at the time. As a member of the Simplified team, Susan provides comprehensive tax and accounting services to individuals, businesses, and non-profits entities. Susan will also tackle complex tax returns and estates!

Susan believes life is an adventure! She has donated her free time by acting as a board member for several local organizations. Susan also enjoys golf, dancing, travel, the New York Yankees, and activities of all four wonderful Michigan seasons.

Julie Bytwerk (Lansing/St. Johns)

Julie Bytwerk has a bachelor’s degree in Business Management from Michigan State University.

Julie has been tackling taxes with the Simplified team since 2012.  Prior to joining Simplified full-time, Julie owned and operated a local furniture store with her husband for over 15 years. Julie also enjoys adventures in real estate with both rental properties and full house renovations. These business endeavors are the perfect foundation for small-business empathy. Julie has done it all from bookkeeping to payroll to cashflow management and this experience gives her a unique insight into the daily struggles of our small-business clients.

Julie is also a CrossFit master, dog lover, and local cinnamon roll aficionado. If you want to hear a once-in-a-lifetime story, ask Julie about traveling with the MSU Men’s Basketball team… true story!


Julie Bytwerk at the Lansing and St. John's office

Other Departments


Bookkeeping, Accounting & Payroll Department

  • Christy Court
  • Ingrid Morgan
  • Kathy Young
  • Marsha McCormick
  • Melody Porter
  • Michael Scott
  • Trish Marquardt

Admin Support Team

  • Enola Gentry
  • Jenn Gorzynski
  • Judy Badgley
  • Terry Rossow
  • Liane Croftchik

Tax Compliance Department

  • Angie Fernette (Owosso)
  • Bill Barton (Owosso)
  • Bruce Simon (Lansing/DeWitt)
  • Connie Ross (Eaton Rapids)
  • Ingrid Morgan (Lansing)
  • Joe Micale (Delta)
  • LaVonne Anderson (Delta)
  • Nancy Villemonte (Williamston)
  • Ricci Pickott (Lansing)
  • Robert Gardner (Lansing)
  • Rosemary Gavrilides (Lansing)
  • Teresa Clark (Lansing)
  • Tim Chora (Lansing)
  • Trish Marquardt (Lansing)