Financial One Accounting provides accounting, financial,
and consulting services for nonprofit organizations.

About Us


We are Here
to Help You.


Financial One’s expertise has been satisfying the accounting, financial, and consulting needs of non-profit organizations since 1987. Our team of experienced  professionals stands ready to help.

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Our Mission


…Is to Help You Achieve Yours
  • We are highly trained nonprofit professionals providing high-level accounting, financial and consulting support at a reasonable cost.
  • We tailor our services to match the needs of our clients.
  • Our customized services results in you only paying for what you need.
  • We provide a high level of internal controls not easily attained in most nonprofit organizations.
  • Our team of professionals specialize in banking, accounts payable, billing, accounts receivable, accounting, finance, consulting and reporting for non-profit organizations.

Our History

Formed in 1987, Financial One was founded because of the need nonprofit organizations have for accurate and timely financial information. As CPA’s, nonprofit board members, former external auditors and nonprofit CFO’s we understand the unique challenges of nonprofit accounting and financial management.

Financial One provides services to nonprofits exclusively and is proud to serve organizations that represent a variety of causes. Working closely with service providers, state and federal agencies, public and private funding organizations, community mental health agencies, and third-party payers for over 25 years has given Financial One a firm grasp of the ever-changing accounting, reporting and financial issues that plague mission-based organizations.

Our Team

Kathleen Nauer

President Emeritus

Kathleen Nauer is the founder and President Emeritus of Financial One Accounting.  She earned a BA degree in Accounting and Finance from Michigan State University and began her career at McCafferty & Hogan CPA’s, eventually becoming their Not-For-Profit Accounting Manager.  During her six year tenure at McCafferty she was part of the team that helped establish the financial reporting guidelines for the Michigan Department of Mental Health.

Kathleen’s passion for mission-based organizations led her to join the staff of Alternative Services Inc. and Community Living Concepts as their Chief Financial Officer.  ASI and CLC and their related entities operating in six U.S. states provide a broad spectrum of creative personalized support to children and adults with disabilities.


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In her capacity as CFO for ASI and CLC, Kathleen repeatedly encountered other similar organizations who were doing a spectacular job of delivering valuable services to the disabled community, but were struggling with the very specialized accounting required of not-for-profit companies. In October of 1987, Kathleen established Financial One Accounting as a mission-based for-profit accounting firm which focuses on serving the accounting needs inherent to not-for-profit organizations.

For over 30 years, Kathleen has also served on various boards and as a Trustee for not-for-profit companies.  It has been her personal mission to be very involved with the homeless community, working with Focus Hope and South Oakland Shelter.

Kathleen is married to Richard Nauer, a Senior Vice President at Morgan Stanley, and they have two adult sons, Jonathan and Christopher.

Anne-Marie Smith


Anne-Marie earned a BA degree in Accounting and Finance from Central Michigan University and began her career at McCafferty & Hogan CPA’s.  During her five year tenure at McCafferty , Anne-Marie specialized in audits and reviews of non profit organizations.

It was an easy transition for Anne-Marie to join Financial One as their first Manager in 2001. She had been providing audit and consultation services to their clients throughout her career with McCafferty & Hogan. The chance to have an impact on non profit organizations and be a part of their missions was the primary reason for joining Financial One.


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Over the years Anne-Marie has provided management and business advisory services including process improvement, long-term viability assessments and restructuring evaluations. She also provides consultative services to boards and other bodies on governance, fiduciary responsibilities, and internal control.

Anne-Marie is married to Ted DeVantier, Executive Director Of Macomb Residential Opportunities. They have 2 children, Luke & Alia. The family loves to travel and watch Marvel movies together. Anne-Marie is a Deacon with the First Presbyterian Church of Royal Oak.

Lawrence G. Poupard, CPA

Director of Business Operations
Chief Financial Officer

Lawrence (Larry) Poupard is the Director of Business Operations at Financial One Accounting, serving a primary role as the Chief Financial Officer for the Jewish Community Center of Metropolitan Detroit. Larry earned his BBA in Accounting from Eastern Michigan University. He began his career at Wright, Griffin, Davis and Co., CPA’s (now part of the Rehmann Group) in Ann Arbor, where he attained his license as a Certified Public Accountant.  During his six years at WGD he worked on the audit team and specialized in not-for-profit organizations and performing arts organizations. While working and living in Ann Arbor he served on the Board of Directors as Treasurer of the Washtenaw Council for the Arts and on the Audit and Allocation Committees of the Washtenaw United Way


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Larry’s experience at WGD led him to join Spectrum Human Services, Inc. and Affiliated Companies as their Chief Financial Officer, a role that he filled for over 22 years. During this time he was an integral part of the management team that led them to grow from an organization with $15 million in annual revenues to a group of organizations that totaled over $70 million in annual revenues. He was active with the Michigan Association of CPA’s as a member of the Not-for-Profit Conference Committee and as a speaker on agency accounting practices for the Michigan Department of Human Services.

Since 2012, Larry has been an Accounting Manager at FOI. In addition to his role at the JCC, he has managed professional staff, developed standard workpaper guidelines for FOI and consulted with a variety of clients including group home providers and community organizations. He is an active member of the MICPA and AICPA.

Larry currently serves as the President of the Human Services Association Workers Compensation Fund, first joining their Board in 1994. In addition, he is a past president and is the current Nominating Chair for The 501 Alliance, a group insurance plan for unemployment services for not-for-profit organizations in Michigan. He has been on their board since 1992.


Larry’s family includes his wife, Beth, son David and daughter-in-law Tina, and daughters Lauren and Olivia. He has enjoyed coaching his children and their teammates over the years in baseball, soccer, hockey, basketball and softball. He most recently served for 5 years on the board of the Northville Baseball and Softball Association.

Patrick Gill, CPA

Chief Financial Officer & Director of East Coast Operations

Patrick Gill is a CPA and earned a Bachelors degree in Accounting  from Central Connecticut State University in 1990.  Patrick began his career as a Staff Auditor with Ernst & Young in Hartford, CT.  He worked exclusively on contracts with the State of Connecticut Department of Social Services, auditing Medicaid rates issued to nursing homes and group homes for the mentally challenged.

For the majority of his career, Patrick worked in public accounting firms that have specialized in serving the non-profit community.  Most recently, from 2009 to 2015, he was the Director of Finance and Operations for East Catholic High School, which is a college prep catholic high school affiliated with the Hartford Archdiocese, serving a student body of 700+ students.


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There he managed and monitored all of the financial reporting, budgeting and operational logistic of the campus.

Patrick joined Financial One in 2015 as the CFO / Business Development Officer of the firm’s Connecticut location. His prior public accounting experience has allowed him to assist his clients with complex issues and provide them with the expertise they need to carry out their missions.

For over 20 years Patrick has been very active in coaching local sports, as well as serving as Treasurer for the East Granby Little League and Suffield Jets Youth Football Non-Profit organizations.  He also serves as Chairman of the East Granby Parks and Recreations Commission.  Patrick is married  to his wife Jill, and they are the proud parents of three boys, Ryan, Jameson and Brady.

Rachel Janiga

Chief Financial Officer & Director of Professional Services

Rachel Janiga serves as a Chief Financial Officer for a range of clients at Financial One Accounting and acts as the organizations Director of Professional Services.  Rachel contributes over 25 years of Finance, Accounting and Government Compliance experience.  Additionally, she brings her expertise in union and supplier contract negotiations (including government), financial/billing platform conversions and acquisitions.  She holds a Bachelor’s Degree in Accounting/Finance and a Master’s Degree in Accounting and Information Systems.


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Rachel’s career in accounting did not begin in a traditional manner.  After graduating from high school, she started working as an Accounts Payable clerk.  Within a short period of time she was promoted to Accounts Receivable specialist and it was then that she realized she had the knack for and fell in love with accounting.  Over the next several years she raised her two children, worked and attended school full time and was diligent about advancing her career to align with her education.  She has experience at all levels within the accounting field which has assisted her in being an impactful manager.  She brings a strong understanding of what it takes to complete the job and can relate to the challenges that her co-workers face on a daily basis.

Now an empty nester, Rachel and her husband enjoy spending time together as well as spoiling their grandchildren.

Joining the Financial One Accounting Family in April of 2016 has fulfilled her dream of gaining experience in the non-profit sector as well as the feeling of giving back to the community.

Jennifer Lohrer-Elstone, CPA

Director of Quality Assurance & Process Improvement
Chief Financial Officer

Jennifer Lohrer-Elstone serves as a Chief Financial Officer for a range of clients at Financial One Accounting. She holds her CPA designation and has a Master of Science in Accounting from Eastern Michigan University. Prior to joining FOI, she started her accounting career at Baker Tilly, a mid-market public accounting firm.  While there, she filled many roles and served a range of clients in both the tax and audit practices.  Most recently, she managed assurance engagements serving non-profit clients, participated in new business development, and was tapped to author and present technical trainings both locally and across the firm.

She joined Financial One in November of 2017 to continue her work with a diverse set of clients in the non-profit space.


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In addition, Jennifer has facilitated trainings for a number of non-profit boards as well as volunteered as author and presenter for the MICPA on non-profit and assurance topics.  Before she came to be a CPA, Jennifer followed her passion for teaching and music through her pursuit of two degrees in music performance (clarinet) along with managing a private studio.

In her personal time, Jennifer enjoys camping and hiking with her husband, Brad Elstone.  They endeavor to hike and camp in all 50 states and each Canadian province.

Amanda Cole, CPA

Director – Internal Accounting Operations

Amanda Cole joined Financial One Accounting in 2008 as a Controller. She moved into the role of Internal Accounting Manager in 2015, and then Director of Internal Accounting Operations in 2020.

Amanda has a BA from Hillsdale College, a private college in Hillsdale, Michigan,  graduating with honors.  She has been a CPA since 1983.

Amanda’s work experience includes time at Chevrolet, Berger & Berger (a small CPA firm) and Birmingham Public Schools Community Education.  She also ran her own CPA service, assisting advertising agencies and art galleries.


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Amanda is married to William Cole and they have two adult children and three grandchildren.

Dianne Mouaikel

Director of Human Resources

Dianne Mouaikel is the Director of Human Resources for Financial One Accounting. She has a BA degree in General Studies from the University of Texas – Dallas with a focus in Management and Organizational Behavior. Dianne’s career began at Taylor Publishing Company where she eventually moved into a recruiting role before relocating to Michigan. Dianne spent 18 years in this industry working for Roney & Co, which later became part of Raymond James & Associates. She held various positions including Director of HR for Roney & Co. and HR Business Partner for the Private Client Group at Raymond James where she and her team provided HR services to over 2,600 of the organizations 6,500 employees.


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Upon leaving Raymond James in December of 2009, Dianne began consulting for various non-profit organizations in the Detroit/Ann Arbor area. She joined Financial One in November of 2015 with the objective of building a strong internal HR function for this growing organization and providing HR consulting services to the clients of Financial One.

Dianne’s professional certifications include the Senior Professional in Human Resources (SPHR) certification from the Human Resources Certification Institute (HRCI) and the Society of Human Resources Management – Senior Certified Professional.

Dianne is married to George Mouaikel. They have 4 sons, Joseph, Zachary, Nicholas, and Christopher.


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After her career at Plante Moran, she served as a Finance Director for a city, a school, and managed the self-insurance coverage for a large not-for-profit health care system.

She joined Financial One in March of 2016 to continue her work in the not for profit sector. She enjoys bringing her experience and expertise into an environment that allows each company to fulfill its mission while providing guidance, reporting and forward thinking to navigate through their finances. She has always taken great satisfaction in knowing that her work is making a difference.

In her personal time, Kathryn enjoys spending time with her family. This includes her husband Bill and two children, Dale and Emma. She has spent many hours as a “Baseball” and “Dance” mom through the years. The family enjoys traveling to their favorite spot, St. Pete Beach, Florida.

Tim Miller, CPA

Chief Financial Officer

Tim Miller is a Chief Financial Officer  with Financial One Accounting.  Tim has a BA from Western Michigan University with a major in Accounting.  He is a CPA and  has served as CFO for various nonprofits for over 17 years.

Before joining Financial One Accounting, Tim worked in various staff roles for nonprofits.  His experiences include working as Assistant Controller of the YMCA of Metropolitan Washington, as well as serving as CFO for the NEA Foundation and Friends of the National Zoo/Smithsonian National Zoo.  The Smithsonian National Zoo is one of the most visited attractions in the country with almost 3 million visitors each year.


Amy Emmons

Chief Financial Officer

Amy Emmons serves as a Chief Financial Officer for a range of clients at Financial One Accounting. She holds her CPA designation and has a Master of Science in Accounting from Michigan State University.

She found her passion for non-profit accounting while working at a mid-market public accounting firm. She joined Financial One Accounting, in January of 2007 as a Controller. She moved into her role of Chief Financial Officer in 2021. Amy enjoys the unique accounting challenges that non-profits present and finding solutions to help meet their needs.


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In her personal time, Amy enjoys camping with her family, watching her daughters play soccer, and reading.

Kris Bishop

Chief Financial Officer

Kris Bishop serves as a Chief Financial Officer for a range of clients at Financial One Accounting. She has a Bachelor of Science in Accounting from Davenport University with a major in Accounting Information Management. Kris was on the Dean’s list and graduated with honors. Prior to joining FOI, she worked as an accounting manager at a Tier 2 multi- state automotive supplier for 6 years and managed 6 accounting staff. Kris then served as the Director of Accounting at Oakland Family Services, a non- profit in Pontiac MI, for 11 years. While there, she managed 7 accounting staff, 3 maintenance staff, and 2 information technology staff.

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In the Omaha, Nebraska market, Tim served as VP of Finance and Administration for the Iowa West Foundation, Director of Finance for Goodwill Omaha and VP of Finance for the Nebraska Humane Society.  The Iowa West Foundation is the largest private foundation in the state of Iowa and the Nebraska Humane Society is the 5th largest humane society in the country with over 20,000 animals passing through its doors each year.

Ryan is married to Brittany Kunzelman and they enjoy time with their two sons Xavier and Oliver.


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She joined Financial One in January of 2013 to continue her work with a diverse set of clients in the non-profit space. In her personal time, Kris enjoys spending time with her family and camping.

Marna Hamilton

Business Manager

Marna Hamilton joined Financial One Accounting in 2015 as an Executive Assistant. She added the additonal role of Business Manager in 2016 . Prior to joining Financial One, Marna spent 15 years as a bookkeeper and manager at a large court reporting firm in Detroit, while also participating on multiple Advisory Committees in the Oakland County special education community, serving as president of the Oakland County Intermediate School District Parents Advisory Council from 1990 to 1993.

Marna opened a boutique fitness business in 1990 and enjoyed ten years of teaching aerobics, personal training and developing community outreach fitness programs.


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After closing the fitness business in 2000, Marna was the Business Manager for a busy recording studio in Birmingham, Michigan, making radio and television commercials for several advertising agencies in the metropolitan Detroit area.

Marna and her husband Robert Maas enjoy spending time with their four adult children and seven grandchildren.