 At SBNG, we put our knowledge to work for our clients. With over 40 years of experience in public practice, our management team is aware of the issues that are important to local businesses and we strive to stay at the forefront of the changes in the greater El Paso and southern New Mexico business community.
Frank Nugent, CPA
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Frank Nugent is a certified public accountant, licensed in Texas. With areas of focus including consulting, management services and audit and assurance services, Frank has a diverse accounting background. He works with a number of for-profit clients from a variety of industries including manufacturing, employee benefit plans, construction, financial institutions, service firms, retail, healthcare providers, and joint ventures. Frank graduated from the University of Texas at El Paso with a B.B.A. in Accounting and a B.A. in History and began practicing public accounting in 1987. He has experience at a national accounting firm and as a controller for an acute care and psychiatric hospital. He has also taught courses and spoken at a number of seminars on auditing and accounting topics, throughout El Paso and the Southwest. Additionally, Frank assists several small local accounting firms in technical review and quality control. Frank is a member of the American Institute of Certified Public Accountants, the Texas Society of Certified Public Accountants and the El Paso Chapter of the Texas Society of Certified Public Accountants. Additionally, he is a member of the Construction Financial Management Association and the Associated General Contractors of America. He volunteers and serves on a number of boards in the El Paso area and in Texas. Areas of FocusConsulting and management services Construction, Employee Benefit Plans, and other various for-profit entities EducationB.A. in History, University of Texas at El Paso B.B.A. in Accounting, University of Texas at El Paso Professional CredentialsCertified Public Accountant, Texas Member, American Institute of Certified Public Accountants Member, Texas Society of Certified Public Accountants Member, El Paso Chapter of the Texas Society of Certified Public Accountants Member, Construction Financial Management Association Member, Associated General Contractors of America In Public Practice Since1987
Joanne Nugent, CPA
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Joanne Nugent is a certified public accountant, licensed in Texas and New Mexico. Her areas of focus include audits of not-for-profit and governmental entities. Joanne graduated from St. Mary’s University of San Antonio with a B.B.A. in Accounting and began practicing public accounting in 1984. She spent three years at a national accounting firm and she also has industry experience in healthcare. Over the years, Joanne has conducted several seminars for not-for-profit clients and staff regarding various accounting topics including internal controls and single-audit. She was awarded the Certificate of Educational Achievement in Non-profit Accounting and Auditing from the American Institute of Certified Public Accountants (AICPA). Joanne is a member of the American Institute of Certified Public Accountants, the Texas Society of Certified Public Accountants and the El Paso Chapter of the Texas Society of Certified Public Accountants. Joanne currently serves as President on the Board of Directors of Centro de Salud Familiar La Fe. Formerly, she has volunteered for the Rio Grande Girl Scout Council, for the Catholic Church as a sixth and seventh grade catechism teacher, as the Finance Chair of Radford School, Inc., as the Treasurer of St. Mary’s University Alumni Association-Southwest Chapter, and as a board member of La Posada Home, Inc. Areas of FocusAudits of not-for-profit organizations and local governments EducationB.B.A. in Accounting, St. Mary’s University of San Antonio Professional CredentialsCertified Public Accountant, Texas and New Mexico Member, American Institute of Certified Public Accountants Member, Texas Society of Certified Public Accountants Member, El Paso Chapter of the Texas Society of Certified Public Accountants In Public Practice Since1984
Cory Gano, CPA
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Cory Gano is a certified public accountant, licensed in Texas. He received his B.B.A. in Accounting from the University of Iowa, and his areas of focus include small business consulting, management services, and tax. Before moving to El Paso, Cory practiced public accounting and concurrently taught courses at a community college in Iowa. He has been in public practice since 1997. Cory serves on the board of Junior Leadership El Paso, Rotary Club of El Paso (Downtown Rotary), and One Source Federal Credit Union. He was also a graduate of Leadership El Paso Class 25. Formerly, he has served on the boards of the El Paso Chapter of the Texas Society of Certified Public Accountants, El Paso Chorale, and the Advisory Board of the Visiting Nurses Association. Cory is a member of the American Institute of Certified Public Accountants, the Texas Society of Certified Public Accountants and the El Paso Chapter of the Texas Society of Certified Public Accountants. Areas of FocusSmall business consulting, management services, and tax services EducationB.B.A. in Accounting, University of Iowa Professional CredentialsCertified Public Accountant, Texas Member, American Institute of Certified Public Accountants Member, Texas Society of Certified Public Accountants Member, El Paso Chapter of the Texas Society of Certified Public Accountants In Public Practice Since1997
Tyler Smith, CPA, CVA
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Tyler Smith began his accounting career with a national firm, Ernst & Young, LLP, in Dallas, Texas. In 2011, he and his family moved back to his hometown of El Paso, Texas to be closer to family, raise his two sons, and continue his career in public accounting with SBNG. At age 31, he became the youngest person in the Firm’s history to make partner. Tyler is a certified public accountant licensed in Texas and a graduate of Texas Tech University with both a B.B.A. degree in Accounting and a M.S.A. degree in Taxation. Tyler has experience in taxation of a wide range of business sizes (from small family owned businesses to publicly traded companies), individuals, as well as consulting engagements including buy/sell agreements, business valuations, estate planning, Affordable Care Act compliance, compensation studies, changes in method of accounting and cost segregation studies. Tyler is also a certified valuation analyst (CVA) from the National Association of Certified Valuation Analysts (NACVA). Tyler currently serves as Treasurer of The Humane Society of El Paso, volunteers with the Curriculum Committee for Leadership El Paso, and is a member of the El Paso Estate Planning Council, American Institute of Certified Public Accountants, Texas Society of Certified Public Accountants, and the El Paso Chapter of the TSCPA. Areas of FocusSmall businesses consulting and tax services Individual tax services Business Valuations EducationMaster of Science in Accounting, Texas Tech University Professional CredentialsCertified Public Accountant, Texas Member, American Institute of Certified Public Accountants Member, Texas Society of Certified Public Accountants Member, El Paso Chapter of the Texas Society of Certified Public Accountants Certified Valuation Analyst In Public Practice Since2009
Guillermo (Memo) Diaz, CPA
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Memo graduated from the University of Texas at El Paso with a B.B.A. degree in accounting. He is a certified public accountant, licensed in Texas, with over 14 years of public and private accounting and consulting experience. Memo has experience in a wide variety of industries including construction, employee benefit plans, not-for-profit and governmental. As a shareholder in the Firm's audit department, Memo has planned, supervised and completed audits of the Firm’s largest construction, nonprofit, and retail clients. In addition to his position as an audit shareholder, he has experience as comptroller for an advertising company. Memo has volunteered for Rebuilding Together events in El Paso and is a member of the American Institute of Certified Public Accountants, Texas Society of Certified Public Accountants, El Paso Chapter of Certified Public Accountants, and Construction Financial Management Association (CFMA). Areas of FocusConstruction assurance, consulting and management services, and other various for-profit entities EducationBachelor's in Accounting, University of Texas at El Paso Professional CredentialsCertified Public Accountant, Texas Member, American Institute of Certified Public Accountants Member, Texas Society of Certified Public Accountants Member, Construction Financial Management Association (CFMA) In Public Practice Since2004
John Broaddus, CPA
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John is a certified public accountant, licensed in Texas. He graduated from Southern Methodist University with a B.B.A. in Accounting and from the University of Texas at Austin with a M.B.A. in Finance and Tax. With a focus in tax planning and consulting, he works with closely-held and family owned businesses from a variety of industries and sizes. John currently serves as a Board Member of the Texas State Board of Public Accountancy. He is a past Executive Board Member of the Texas Society of Public Accountants and past President of the El Paso Chapter of the Texas Society of Public Accountants. During his term on the executive board, the El Paso chapter received the Outstanding Chapter Award from the Texas Society of CPAs. John is a board member of the El Paso YWCA Foundation and a former board member of El Paso Historical Society, the El Paso Metro Area YMCA, and a former St. Clements Middle School Capital Campaign Committee Member. John is a member of the American Institute of Certified Public Accountants, the Texas Society of Certified Public Accountants and the El Paso Chapter of the Texas Society of Certified Public Accountants. Areas of FocusTax planning and consulting EducationB.B.A. in Accounting, Southern Methodist University M.B.A. in Finance and Tax, University of Texas at Austin Professional CredentialsCertified Public Accountant, Texas Board Member, Texas State Board of Public Accountancy Member, American Institute of Certified Public Accountants Member, Texas Society of Certified Public Accountants Member, El Paso Chapter of the Texas Society of Certified Public Accountants In Public Practice Since1977
Jay Dunbar, CPA, CVA
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Jay is a certified public accountant having been in practice since 1976. Jay has been assisting privately held businesses in the areas of succession planning, merger and acquisition and business valuations since 1978. He has valued business interests for buyers and sellers, divorce, estate planning, buy-sell agreements, damage calculations and shareholder disputes. As part of these valuation engagements, he has appeared as an expert witness in both state and federal courts and has been engaged as the hearing arbiter in a binding arbitration hearing. Jay holds a Master of Business Administration from the University of Texas at El Paso, and has received the Certified Valuation Analyst (CVA) designation from the National Association of Certified Valuation Analysts (NACVA). NACVA is a national organization of certified public accountants that have received extensive training in business valuation methods, report writing and ethics and have passed a comprehensive written examination. There are approximately 6,000 CVA’s nationally. Jay was one of many who assisted in the development and testing of two software programs unique to the valuation profession and sponsored by NACVA. Additionally, he has taught the use of these programs to purchasers on behalf of NACVA at their Career Training Institutes and at its Salt Lake City training center. In September 2005, Governor Rick Perry appointed Mr. Dunbar to the Texas State Board of Public Accountancy and served until May 2011. Areas of FocusBusiness Valuations Litigation Support EducationMBA, University of Texas at El Paso Professional CredentialsCertified Public Accountant, Texas Certified Valuation Analyst Member, Texas Society of Certified Public Accountants In Public Practice Since1976
Karin Smith, CPA
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Karin is a certified public accountant licensed in Texas, with over 20 years of experience in public accounting in areas of federal taxation. She graduated from the University of Texas at El Paso with a B.B.A. in Accounting. Karin serves as President for the local chapter of the Accounting and Financial Women’s Alliance, and Treasurer for the local chapter of Rebuilding Together. Karin is a member of the American Institute of Certified Public Accountants, Texas Society of Certified Public Accountants, and the El Paso Chapter of the TSCPA. Areas of FocusSmall businesses consulting and tax services Individual tax services EducationBachelor of Business Administration, University of Texas at El Paso Professional CredentialsCertified Public Accountant, Texas Member, American Institute of Certified Public Accountants Member, Texas Society of Certified Public Accountants In Public Practice Since2000
Tello Cabrera, CPA
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Tello Cabrera is a graduate of the University of Texas at El Paso, holding a Bachelor’s degree in accounting and a Master’s degree in Financial Accounting. He is a certified public accountant, licensed in Texas, with over eight years of experience in public accounting. Tello currently works as a Manager for SBNG’s audit team and focuses primarily on single audits, governmental entities, non-profit organizations and consulting engagements. Tello currently serves as a Board member for the El Paso Chapter of the Texas Society of Certified Public Accountants. He is also a graduate of Leadership El Paso Class 38. Among his academic achievements, Tello obtained an outstanding CPA designation by the Texas State Board of Public Accountancy for obtaining one of the top ten cumulative scores in the Uniform CPA Exam and was awarded the 2018 Rising Star Award by the Texas Society of Certified Public Accountants. Tello has obtained the AICPA & CIMA's Advanced Single Audit Certificate. Areas of FocusAudit and other Assurance Services Governmental Audit Engagements Single Audits Non-profit Organizations HUD Audits EducationMaster of Accountancy, University of Texas at El Paso Professional CredentialsCertified Public Accountant, Texas Member, American Institute of Certified Public Accountants Member, Texas Society of Certified Public Accountants Member, El Paso Chapter of the Texas Society of Certified Public Accountants AICPA & CIMA Advanced Single Audit Certificate In Public Practice Since2011
Imelda Moreno, CPA
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Imelda Moreno is a certified public accountant that brings public accounting and consulting experience in a variety of industries such as service, manufacturing, medical and real estate. Imelda’s experience in the region has led to work with cross-border consulting on foreign taxation matters with individuals and businesses. Imelda serves on the board for the local chapter of Texas Society of CPAs as Past President, Treasurer, and Secretary, as well as a sustaining Board member for Junior Achievement. She has also been a member of the Junior League of El Paso since 2014, and is a graduate of Leadership El Paso Class 40. Areas of FocusIndividual and business tax and consulting services Individual and business foreign tax services EducationB.B.A in Accounting, University of Texas at El Paso Professional CredentialsCertified Public Accountant, Texas Member – American Institute of Certified Public Accountants Member –Texas Society of Certified Public Accountants Member – El Paso Chapter of the Texas Society of Certified Public Accountants In Public Practice Since2008
Oscar Loy, Jr., CPA
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Oscar Loy, Jr. is a graduate of the University of Texas at El Paso, holding a Bachelor’s degree in accounting and a Master’s degree in Financial Accounting. He is a Certified Public Accountant, licensed in Texas, with over six years of experience in public accounting. Oscar has been with the firm since graduation from UTEP. Oscar currently is a Manager for SBNG's audit team, and his experience consists of audit engagements of non-profit organizations, HUD projects and lenders, construction companies, and employee benefit plans, and attestation services such as financial statement reviews and due diligence procedures. In addition, Oscar has experience in the Firm's non-profit tax practice that includes annual Form 990 filings, formations, dissolutions, bylaws preparation, and other special projects for non-profits. Oscar is a member of the American Institute of Certified Public Accountants, Texas Society of Certified Public Accountants, El Paso Chapter of Texas Society of Certified Public Accountants, and is a graduate of Leadership El Paso Class 41. Oscar also currently serves as Treasurer on the Board of Directors for Project Amistad. Oscar has obtained the AICPA’s Intermediate Employee Benefit Plans Audit Certificate and attended the 2018 AICPA Employee Benefit Plans Conference. Areas of FocusAudits of non-profit organizations, HUD multi-family housing developments and lenders, construction companies and employee benefit plans Non-profit organizations formations, dissolutions and annual Form 990 filings EducationBachelor's of Business Administration in Accounting, University of Texas at El Paso Masters of Accountancy, University of Texas at El Paso Professional CredentialsCertified Public Accountant, Texas Member, American Institute of Certified Public Accountants Member, Texas Society of Certified Public Accountants Treasurer on Board of Directors, Project Amistad AICPA Intermediate Employee Benefit Plans Audit Certificate In Public Practice Since2014
Angelica Castro, CPA
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Angelica Castro is the Manager for SBNG's Business Solutions & Bookkeeping department. Angelica is a certified public accountant, licensed in Texas with a combined 12 years of experience in public and private accounting. Angelica graduated with a Bachelor’s degree in Accounting from I.T.E.S.M (Tecnológico de Monterrey)in Mexico City, and a Master’s of Accountancy degree with a concentration in tax from the University of Texas at El Paso. Before moving to the United States, Angelica obtained over 6 years of public and private accounting experience in Mexico City and Queretaro, Mexico. Angelica has since gained over 6 years of experience as a supervisor for a regional CPA firm’s office in El Paso, with areas of focus including small business accounting services, compilations and preparation of financial statements. Angelica is a member of the American Institute of Certified Public Accountants, Texas Society of Certified Public Accountants, El Paso Chapter of Texas Society of Certified Public Accountants, Institute of Internal Auditors El Paso Chapter, Construction Financial Management Association El Paso Chapter, and External Consultant to the Student Association of Internal Auditors at UTEP. Areas of FocusSmall business accounting services Compilations and preparation of financial statements EducationBachelor's in Accounting, I.T.E.S.M. Master's of Accountancy, University of Texas at El Paso Professional CredentialsCertified Public Accountant, Texas Member, American Institute of Certified Public Accountants Member, Texas Society of Certified Public Accountants Member, Institute of Internal Auditors El Paso Chapter Member, Construction Financial Management Association El Paso Chapter External Consultant, Student Association of Internal Auditors at UTEP In Public Practice Since2013 (U.S.)
Rosie Reyes-Ahmed
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Rosie Reyes was hired as SBNG’s Administrative Assistant in October of 2017 and transitioned to serve as Office Manager. Rosie came to SBNG with over 25 years of managerial and administrative experience. She spent the last eight years as an Office Manager in the home health industry. Prior to that, Rosie’s management experience was diverse including manufacturing/distribution, banking and legal industries. Her leadership and strong customer service record along with her organizational awareness, problem solving, communication and ability to deal with changes effectively is an asset to SBNG.
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