Dayton 937-898-3167    Sidney 937-492-0386


Manning & Associates CPAs, LLC is committed to professional staff development and enrichment programs. The firm provides a minimum of 40 hours of continued education per year, per professional. Professionals involved in governmental audits are required to have a minimum of 24 hours of governmental auditing and accounting continued education every two years. Specific CPE courses include:

  • Update and Tools for Auditing of HUD Assisted Properties
  • Compliance Supplemental Update Training
  • OFAC Certification
  • Non Profit Government Update
  • Township Clerk, Treasurer Update
  • Staff Workpaper Review

The professional staff consists of CPAs, CPA candidates, or individuals with college backgrounds, who have well-rounded experience in the accounting profession. We strive to train staff members to work in all areas of accounting by working closely with our seniors, managers and partners to provide a reliable audit support staff. Currently, all staff has experience in government auditing.

Manning & Associates CPAs, LLC is committed to the continued retention and hiring of qualified staff. Our staff are highly motivated individuals who participate in firm enrichment programs and flextime schedules. We feel these benefits contribute to maintaining qualified staff within the firm.

Professional staff assigned to your audit, generally are assigned for the duration of the audit contract. This enhances our audit performance and thus, will be of greater benefit to you.

Professional & Administrative Staff

justine -kangas

Justine A. Kangas

Office Manager

Justine joined our firm in 1998. Since then she has advanced to the role of office manager. Justine handles administrative tasks for the firm as well as billing and accounts receivable. Justine assists in marketing and community support for our firm. She currently is treasurer of the Harrison Township Business Association and a liaison to the BNI of Beavercreek.

Office: Dayton
Telephone: (937) 898-3167
Fax: (937) 898-9202

Lynne Dunham

Staff Accountant

Lynne has over 20 years experience with the firm. Lynne’s focus at the firm has been bookkeeping for small businesses, and individual and corporate tax preparation. She has extensive knowledge of payroll.

Office: Sidney
Telephone: (937) 492-0386
Fax: (937) 492-3262

Charlene Bruggeman

Charlene joined the firm in 2005 and has been in the accounting profession for over 25 years.

Charlene provides administrative assistance for our tax department. Charlene oversees electronic filing, extensions and general administration of our tax clients. In addition to her administrative role, she provides accounting services in the form of payroll, sales tax, and commercial activity tax returns.

Office: Dayton
Telephone: (937) 898-3167
Fax: (937) 898-9202


Michelle Easterling

Staff Accountant

Michelle joined Manning & Associates in July of 2018. She has spent 20 years in accounting after she earned her Associate’s degree at Sinclair in 2000. In 2004, Michelle earned her Bachelor’s in Accounting at Wright State University.

Michelle specializes in payroll, bookkeeping, and tax for individuals and businesses.

Her hobbies include movies, music, and spending time outdoors.

Office: Dayton
Telephone: (937) 898-3167
Fax: (937) 898-9202


Dayton Office
6105 North Dixie Drive
P.O. Box 13449
Dayton, OH 45413
Phone:      (937) 898-3167
Fax:           (937) 898-9202

Sidney Office
500 Folkerth Avenue
Sidney, OH 45365
Phone:        (937) 492-0386
Fax:             (937) 492-3262
Toll Free:   1-888-249-0494

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