Jim Manley, CPA

As a founding Shareholder, Jim provides tax, assurance, consulting and business advisory services to clients across a wide range of industries including closely-held businesses, manufacturing and distribution, restaurants, contractors, medical and dental, governmental, and not-for-profit entities. Jim’s more than 30 years of experience includes a diverse client base which includes individuals, manufacturers, restaurants, retailers, professional services companies, family limited partnerships, trust, estates and various other industries. Prior to establishing Manley Garvin, LLC, Jim spent more than 22 years with Elliott Davis Decosimo.

Education, Credentials and Special Training:
Certified Public Accountant (SC License #4904)
Masters of Professional Accountancy, Clemson University
B.S., Accounting, Lander University

Professional Affiliations:
American Institute of Certified Public Accountants

Civic and Community Activities (past and present):
Past President and present member, Emerald City Rotary Club
Greenwood County Hospital Board of Trustees (Self Regional Healthcare)
Lander University School of Management Advisory Board
Trustee and Treasurer, Self Regional Healthcare Foundation
Medical University of South Carolina, Board of Visitors 2013-2014
Member, Greenwood Touchdown Club
Greenwood County IPTAY Representative, Clemson University
Treasurer and Executive Committee, Arts Center of Greenwood County Greenwood Chamber Small Business Council Steering Committee 2012-2013
SC Small Business Association Financial Services Champion 2012
Rotary District 7750 Finance Committee 2011-2012
Greenwood Chamber Under 40 Star 2010
Graduate, Leadership Greenwood Class of 2001

Josh Garvin, CPA

Services
Assurance, Tax, Consulting, Accounting Resources

Industries
Government, Not-for-Profit, Closely-Held Businesses, Individuals

Professional Overview
As a founding Shareholder and Chief Executive Officer, Josh leads the strategic initiatives of the firm to ensure it aligns with the firm’s vision, mission, and values. Josh is a results-oriented leader with more than 20 years of experience in public accounting. He works tirelessly to provide clients invaluable experience and expansive advisory capabilities to help execute smart, efficient, and profit-generating solutions.
Josh also serves as the leader of the firm’s audit practice, providing comprehensive assurance and financial reporting services to a diverse client base in the governmental and not-for-profit industry sectors. Josh has substantial experience with the Single Audit requirements as set by OMB Circular A-133 and the Uniform Guidance and has also served as a Special Review Committee Member of the GFOA.

Education, Credentials and Special Training
Certified Public Accountant (SC License #7057)
B.S., Accounting, University of South Carolina
Masters of Human Resource Management, University of South Carolina

Professional Affiliations
American Institute of Certified Public Accountants
Government Finance Officers Association

Civic and Community Activities
Board Member and Treasurer, Greenwood Promise
Former Board Member and Chairperson, Greenwood Area Chamber of Commerce
Former Board Member and Treasurer, Self Regional Hospital Foundation
Former Board Member and Treasurer, United Way of Greenwood and Abbeville
State Committee, Lead SC – SC Chamber of Commerce Young Professionals
Former Board Member and Treasurer, Humane Society of Greenwood
Former Board Member, Uptown Greenwood Development Corporation
Alumnus, Leadership Greenwood
March of Dimes Ambassador
Kiwanis Club International
Greenwood Chamber Under 40 Star – 2013

Continuing Professional Education
Josh has spent his entire career auditing governmental and not-for-profit entities and as a result, his experience is extensive. Additionally, Josh attends relevant continuing education to ensure yellow book requirements are met including a minimum of 24 hours of governmental specific CPE every two years and 40 hours of accounting and auditing every year.

Tracey A. Sutley

Professional Overview
Tracey has served as Firm Administrator since July 2015. As Firm Administrator, Tracey handles payroll, accounts payable, accounts receivables, human resources, marketing, and other administrative aspects of the firm. She also serves as a Client Excellence Coordinator for our managers.

Personal Overview
Tracey is married to her husband, Dustin, and they are blessed with two beautiful children, Parker and Claire. In her free time Tracey enjoys camping, traveling, watching her kids play sports, Atlanta Braves baseball AND Gamecock football!

Education
Bachelor’s Degree in Business Administration, Limestone College
Associate’s Degree in Business Administration, Piedmont Technical College

Civic and Community Activities
Leadership Greenwood, Class of 2023
School Improvement Council, Edgewood Middle School
Member of Northside Baptist Church
Prior United Way Campaign Coordinator

Bonnie C. Ashley, CPA

Professional Overview
With more than 20 years of experience in public accounting, Bonnie provides tax, consulting, and accounting resource services to clients across a wide range of focus areas including closely-held businesses, not-for-profit entities, and trust and estates.

Personal Overview
Bonnie enjoys watching baseball, the Carolina gamecocks, going to concerts, and spending time with her family.

Education, Credentials and Special Training
Certified Public Accountant – South Carolina (#6018)
Master of Accountancy, with a Concentration in Taxation, Clemson University
B.S., Business Administration with a Concentration in Accounting, Lander University

Professional Affiliations
American Institute of Certified Public Accountants

Civic and Community Activities
Treasurer, Greenwood Rotary Club
Treasurer, Greenwood Rehabilitation Center Advisory Board
Member, Hospice & Palliative Care of the Piedmont, Inc. Finance Committee
Past President, Dixie High School Athletic Booster Club
Past Leader, Girl Scouts of South Carolina –
Mountains to Midlands, Troop 4278
Past Treasurer and Board of Directors, Arts Council of Greenwood County, Inc.
Past Treasurer and Board of Directors, Hospice & Palliative Care of the Piedmont, Inc.
Past Treasurer and Board of Directors, Easter Seals,
Greenwood, South Carolina
Graduate, Leadership Greenwood Class of 2008

Christopher S. Clem, CPA

Professional and Personal Overview
A South Carolina native with experience in both public accounting and industry, Chris began his career with a large regional accounting firm after earning his B.S. Degree in Business from Lander University and an M.B.A. from the University of South Carolina. A licensed Certified Public Accountant in South Carolina, Chris has more than 20 years of combined professional experience.

Education, Credentials and Special Training
Certified Public Accountant – South Carolina license #6894
Master of Business Administration, University of South Carolina
B.S., Business Administration with a Concentration in Accounting, Lander University

Professional Affiliations
American Institute of Certified Public Accountants

Civic and Community Activities
Self Regional Healthcare Foundation Board of Trustees – Treasurer
United Way of Anderson County
United Way of Greenwood and Abbeville Counties (Past Treasurer and Chair of Finance Committee)
United Center for Community Care (Past Treasurer and Chair of Finance Committee)
Cambridge Academy (Past Treasurer and Chair of Finance Committee)
Upstate Chapter of SC Association of CPAs (Past board member)

Susan Beauford, EA

Professional Overview:
With more than 30 years of experience in public accounting, Susan specializes in tax, accounting, and practice management areas for medical practices. She has been involved with physician practices for more than 20 years with concentrated experience and knowledge in such areas as corporate and individual tax planning, compensation formulas, retirement plans, and buy-in/buy-out arrangements. She has extensive experience preparing 990s and, in particular, years of experience preparing SC First Steps 990s.

Personal Overview:
Susan is married with two children and two precious grandchildren. Outside of work and taking care of her clients, she enjoys gardening, hiking, and spending time with her family.

Education, Credentials and Special Training:
Enrolled Agent (Enrolled Agent #139670-EA)
B.S., Business Administration, Lander University

Civic and Community Activities:
Member, South Side Baptist Church
Advisory Board, Greenwood Area Small Business Development Center
Graduate, Leadership Greenwood Class of 2012
Past Treasurer and Board of Directors, The Greenwood Museum & Railroad Historical Center

David McAllister, CPA

Professional Overview
David has more than eleven years of experience providing accounting and assurance service to clients across a wide variety of industries. He has served as the auditor in-charge of governmental and not-for-profit audits. He has been involved in assessing entity, audit and business risks. David focuses on providing recommendations to his clients on how to improve their internal controls and processes. He also provides clients with timely audit deliverables, including financial statement disclosure and various other assurance activities.

Personal Overview
David and his wife, Kelly, have been married for 24 years. They have two children, Alex and Emily-Lauren. In his free time, David enjoys fishing and watching sports.

Education, Credentials and Special Training
Certified Public Accountant (SC License #8335)
B.S., Sociology, Lander University
B.S., Accounting, Lander University

Professional Affiliations
American Institute of Certified Public Accountants

Civic and Community Activities
Graduate, Leadership Greenwood Class of 2016
Board Member, Greenwood Area Chamber of Commerce
Treasurer, Greenwood Area Chamber of Commerce
Treasurer, Dixie High School Athletic Booster Club

Linda LiCalzi, CPA

Professional Overview
With more than 25 years of experience in public accounting, Linda provides accounting resources services to clients across a wide range of industries including not-for-profit entities. She has focused much of her work on providing AP, AR, payroll tax returns, reconciliations and general ledger analysis for the South Carolina First Steps program. Linda’s well-rounded accounting background also includes county government entities and private industry.

Personal Overview
Linda is married and has a son and a daughter. She enjoys gardening, reading and taking long walks with her family.

Education, Credentials and Special Training
Certified Public Accountant – South Carolina (License #5386), Florida (License #20197)
Master of Accountancy, St. Thomas University
B.B.A., Accounting, St. Thomas University

Professional Affiliations
American Institute of Certified Public Accountants

Anthony Kidd

Professional Overview
With more than 13 years of experience in public accounting, Anthony provides accounting resources services to clients across a wide range of industries including closely-held businesses, manufacturing and distribution, restaurants, contractors, medical and dental, governmental, and not-for-profit entities. Anthony is highly experienced in QuickBooks Online and Desktop.

Education, Credentials and Special Training
Master of Business Administration, Lander University
B.S., Accounting, Lander University
Certified QuickBooks Pro Advisor

Civic and Community Activities
Member and Board of Directors, Greenwood Kiwanis Club
Former Treasurer and Board of Directors, Beyond Abuse

Kandice Davis

Professional and Personal Overview
Kandice joined Manley Garvin, LLC in June 2017. Kandice is experienced in Quickbooks and has worked with non-profits and other industries regarding Sales and Use Tax.Education,

Credentials and Special Training
B.S., Accounting, Lander University
Certified QuickBooks Pro Advisor

Dale Alexander

Professional Overview
Dale joined Manley Garvin, LLC in May 2017 after graduating with a degree in Accounting from the Citadel where he held multiple leadership positions as a member of the Corps of Cadets.

Personal Overview
Dale is a certified private pilot and enjoys flying airplanes in his free time in addition to attending multiple NASCAR races per year.

Education, Credentials and Special Training
B.S. in Accounting – The Citadel

Erica Lindley

Professional Overview
Erica has worked in management for 6 years, and now has 5 years of experience in public accounting in which she provides accounting services to not-for-profit entities/clients, including the South Carolina First Steps program. In this industry, she provides the following services: AP, AR, payroll, payroll tax returns, reconciliations, general ledger analysis, and financial consultation. With this knowledge and work, Erica can provide many benefits to each client and help them achieve their bookkeeping needs and goals.

Personal Overview
Erica loves to travel, shop, drink coffee, play tennis, and spend time with friends and family.

Education, Credentials and Special Training
B.S., Accounting, Lander University

Civic and Community Activities
Alumni of Beta Gamma Sigma (Honor Society and Business Organization)

Sally Gantt

Professional Overview
With more than 17 years of experience with our firm, Sally provides administrative support to various members of our professional staff and is always happy to assist clients as needed.

Personal Overview
In her free time, Sally enjoys spending time with her children and her dog, traveling, exploring different lakes and parks, and watching sporting events.

Education
B.S., Business Administration, Lander University

Civic and Community Activities
Member, St. Mark United Methodist Church

Jennifer S. Goodman

Services
Administrative, Word Processing

Professional/Personal Overview
Jennifer performs all the word processing for the Firm and has for over 16 years. She
lives in Saluda County with her children on their ever-growing farm. When not in the
office, Jennifer enjoys hunting, fishing, and raising calves. Her number one goal and
priority is ensuring our clients receive the highest quality product.

Education, Credentials and Special Training
Associate Degree in Business Management, Accounting Emphasis
Accounting Certificate

Professional Affiliations
Notary Public

Civic and Community Activities
Associate Degree in Business Management, Accounting Emphasis
Accounting Certificate

Luke Vickery, CPA

Professional Overview
With nearly a decade of public account experience with Manley Garvin, Luke provides assurance and consulting services to clients, specializing in governmental, not-for-profit, and construction entities. Luke also leads using a collaborative approach focusing on innovative and efficient methodologies to reduce risk, achieve goals, and maximize value for clients.

Education, Credentials and Special Training
Certified Public Accountant (SC License #9903)
B.S., Accounting, Lander University

Professional Affiliations
American Institute of Certified Public Accountants

Civic and Community Activities
Treasurer, Greenwood Arts Center
Finance Chairman, Rice Memorial Baptist Church
Treasurer, His Team Foundation
Leadership Greenwood, Class of 2021

Rick Dilleshaw

Professional and Personal Overview
Rick joined Manley Garvin LLC in March of 2023 and is excited for the opportunity to serve the Greenwood community. Rick focuses on preparing Individual Tax Returns. He also has a background in bank accounting. When not in the office, Rick enjoys spending time on the lake, watching South Carolina football and Braves baseball, as well as spending time with his family.

Education, Credentials and Special Training
B.S., Accounting, Lander University
Golden L Award-Lander University
Cum laude

Civic and Community Activities
Member of Aldersgate United Methodist Church, Administrative Council

Zach Buchanan, CPA

Professional and Personal Overview
Born and raised in Greenwood, Zach is excited for the opportunity to return home and serve the Greenwood community. He specializes in audit and assurance and is currently pursuing his CPA license. Zach loves his South Carolina Gamecocks and enjoys spending time with his family, fiancé, and his dog, Boomer. He is also an avid outdoorsman.

Education, Credentials and Special Training
Master of Accountancy, The University of South Carolina
B.S., Accounting, The University of South Carolina

Civic and Community Activities
Member of Cedar Ridge Plantation

Caroline Schulze

Professional/Personal Overview
Caroline strives to make clients feel welcome when they walk through the office doors. She loves making lasting connections with Manley Garvin clients. When not in the office, Caroline enjoys spending time in her pottery studio, hanging out with her animals, going to Georgia football games, and relaxing at Hilton Head any chance she gets.

Education, Credentials and Special Training
Master of Arts in Teaching, M.A.T., Art Education, Lander University
B.A., Studio Art, The College of Charleston
Associate Degree, Professional Crafts, Clay, Haywood Community College

Civic and Community Activities
Member, Main Street United Methodist Church
Notary Public

Will Meredith

Services:
Assurance and Tax | Industries: Closely-Held Businesses and Entrepreneurial Services, Not-for-Profit, Government, Manufacturing & Distribution

Professional and Personal Overview
Born and raised in Greenwood, Will enjoys serving the Greenwood community. He specializes in audit and assurance and tax and enjoys working with all clients. Will also focuses on preparing Individual and Trust Tax Returns. In his spare time he enjoys spending time with family and friends and cheering on the Gamecocks and the Braves.

Education, Credentials and Special Training
B.S., Business Administration with an emphasis in Accounting, Lander University

Jonathan Meredith

Professional and Personal Overview
Assurance | Industries: Closely-Held Businesses and Entrepreneurial Services, Not-for-Profit, Government, Manufacturing & Distribution

Professional and Personal Overview
Born and raised in Greenwood, Jonathan enjoys serving the Greenwood community. He specializes in audit and assurance and enjoys working with all clients. He enjoys sports, music and spending time with friends and family.

Education, Credentials and Special Training
B.S., Business Administration with an emphasis in Accounting, Lander University
Beta Gamma Sigma Honor Society Member

Civic and Community Activities
South Main Baptist Church band member
VITAL worship leader

Ryan Mlinar

Professional Overview
Ryan joined Manley Garvin in the Fall of 2022. With over 6 years of accounting experience and customer service, Ryan brings an unique insight into small businesses and challenges they face.
On evenings and weekends, Ryan enjoys spending time with family and playing soccer with his kids. He and his wife love traveling, especially trips to the beach.

Education, Credentials and Special Training
B.S., Political Science, Clemson University
Minor in Business Administration, Clemson University.

Alex Langley

Alex joined Manley Garvin, LLC in July 2023 and is excited to serve the Greenwood community. She specializes in audit and assurance, while also preparing individual tax returns. She enjoys working with all clients. In her free time, she enjoys playing sports, going to concerts, and spending time with family and friends.

Education, Credentials and Special Training:
B.S., Business Administration with an emphasis in Accounting, Lander University
Beta Gamma Sigma Honor Society Member
Summa Cum Laude

Civic and Community Activities (past and present):
Cokesbury Chapel Sound/Audio Technician

Bett Reagin

Services
Tax | Industries: Closely-Held Businesses, Gift Tax, Individual Income Tax, Not-For-Profit Entities, and Trust & Estate Tax

Professional Overview
Bett graduated from Newberry College with a Bachelors in Accounting and Masters of Accountancy in Taxation from the University of South Carolina. She began her professional career in Columbia with Elliott Davis for a little over 3 years before returning to her hometown of Greenwood to serve her local community. Bett specializes in providing comprehensive tax preparation and planning services for various clients.
In her spare time, Bett enjoys spending time with family and friends, attending concerts, trips to the lake, hiking, reading, and writing.

Professional Affiliations
American Institute of Certified Public Accountants
South Carolina Association of CPA’s

Education, Credentials and Special Training
Master of Accountancy, The University of South Carolina
B.S., Accounting, Newberry College

Civic and Community Activities
Member of Rock Presbyterian Church

Continuing Professional Education
Bett attends relevant continuing education to ensure she is up to date on recent tax law changes and updates specific to the industries she serves. She is also a CPA candidate in the process of completing the Certified Professional Accountant examination.

Reynalyn Racadio

Professional and Personal Overview
Reynalyn joined Manley Garvin, LLC in December 2023 and is excited to work with the team. She has been in the accounting industry for 5 years and has training in QuickBooks Online and preparation of tax returns at TOA Global. In her free time, she enjoys spending time with her family and they love travelling, especially having overnight stays and picnics at the beach.

Education, Credentials and Special Training
Master of Business Administration, Lyceum Northwestern University
B.S. Management major in Financial and Management Accounting, Kingfisher School of Business and Finance
Ab2 Certificate in U.S. Accounting and Bookkeeping, Ab2 Institute of Accounting

Professional Affiliations
National Institute of Accounting Technicians of the Philippines

Civic and Community Activities
Commission on Awards and Recognition (CARE) Chairwoman, Pangasinan Finest Eagles Club

Marjorie Cruz

Services
Tax, Assurance & Accounting Resources

Overview
Marjorie was born and raised in the Philippines. She joined Manley Garvin, LLC in May 2023. Marjorie worked as an Accountant at Producers Savings Bank Corporation, a private bank in the Philippines. She began working for TOA Global, an offshore staffing partner of Manley Garvin, LLC, and completed TOA’s AB2 program, where she received extensive instruction in US accounting, individual and business taxes. She is ready to take the next step of her professional career and provide excellent accounting services to US based clients.

On the weekends, she enjoys shopping, playing volleyball, table tennis and badminton. She also has a passion for baking and loves spending time with family and friends.

Education, Credentials and Special Training
B.S. Accounting Technology, PHINMA- Araullo University

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