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Meet Our Team

Local Accountants and Advisors 

Our Team

Lawrence E. Yunaska, CPA - Partner

yunaska@baumgartencpa.com 216-336-6183

Our managing Partner, Larry has been with the firm since 1978 and became partner in 1983. Larry his wife and two daughters reside on the west side of Cleveland, Ohio.

Larry is a 1973 graduate of Westlake High School and a 1977 graduate of Wittenberg University. He is a member of the American Institute of Certified Public Accountants as well as the Ohio Society of Certified Public Accountants. Larry has served on various state committies for the Ohio Society of Certified Public Accountants as well as Local Cleveland committees. He also serves as an advisor to various boards of directors of local Cleveland companies and non profit organizations. Recently Larry was the President of the Lakewood/Rocky River Rotary club and is currently treasurer of North Coast Heath Ministry; Dover UCC Church in Westlake, Ohio, and Past President for the Lakewood/Rocky River Rotary Foundation. Mr. Yunaska is also a trustee of Deaconess Community Foundation and the Pension Boards of The United church of Christ where he serves on the budget, healthcare and audit committees.

CPA

Wittenburg University

Allen M. Wapnick, CPA - Partner

wapnick@baumgartencpa.com 216-336-6182

Allen has been with the firm since 1957, and a partner since 1965. He specializes in personal and business tax, accounting services, personal financial planning, and management services He and his wife reside in Beachwood, OH.

Allen is a 1954 graduate of Ohio University with a Bachelor of Science in Business Administration with an accounting major. He served two years in the United States Army with an honorable discharge in 1957. He is a member of The American Institute of Certified Public Accountants, Ohio Society of Certified Public Accountants, and National Society of Public Accountants. He is licensed by the Accountancy Board of Ohio and is a registered tax preparer with the Internal Revenue Service. He is also a member of the YMCA of Cleveland and The Jewish Community Center of Beachwood.

CPA

Ohio University

Brian W. Fialko, CPA - Partner

fialko@baumgartencpa.com 216-336-6185

Brian joined the firm in February 1974 and became a partner in 1983. Brian and his wife reside in the southwest suburbs of Cleveland.

Brian is a 1969 graduate of St. Edward High School and graduated in 1973 with a Bachelor’s in Business Administration from the Cleveland State University. Brian is a member of the American Institute of Certified Public Accountants and the Ohio Society of Certified Public Accountants. Brian is a director and consultant to several boards of directors of various Cleveland companies and is Treasurer of the Westshore Unit of the National Association of Parliamentarians. Brian has worked with attorneys at some of Cleveland’s largest law firms to form and manage client trusts for estate and wealth transfer services.

Brian believes no one should overpay their taxes, but that need not involve excessive audit risk.

CPA

Cleveland State University

David K. Lerner, CPA - Partner

lerner@baumgartencpa.com 216-336-6184

Our auditing Partner, David has been with the firm since 2002 and became partner in 2005. He currently resides in Pepper Pike with his lovely wife and son.

David performs audits of non-profit entities, employee benefit plans and real estate partnerships (both HUD and LIHTC). Additionally, David represents closely held businesses and high wealth individuals in the areas of accounting, tax, financial management and estate planning.

David is a 1985 graduate of Aurora High School and a 1989 graduate of Miami University of Ohio. He was an audit manager with PricewaterhouseCoopers LLP before joining the firm. He is licensed by the Accountancy Board of Ohio and is a member of the American Institute of CPAs, the Ohio Society of CPAs and the Affordable Housing Association of CPAs.

CPA

Miami University of Ohio

Kenneth J. Gulling, CPA -
Manager IT Services/Business Advisor

gulling@baumgartencpa.com 216-336-6186

Ken is a 1974 graduate of Avon Lake High School and a 1997 graduate of Myers University. He is a member of the American Institute of Certified Public Accountants and the Ohio Society of Certified Public Accountants, is licensed by the Accountancy Board of Ohio and is a registered tax preparer with the Internal Revenue Service. Ken has served on the technology committee of the Ohio Society of Certified Public Accountants, is currently a member of the North Coast Chamber of Commerce and the Unlimited Possibilities chapter of BNI He is a Business Advisor, QuickBooks Professional Advisor and manages the firm's computer technology.

Ken has been with the firm since 1995. Ken has three wonderful daughters and has lived in Avon Lake, Ohio since 1957.

CPA

David N. Myers University


Gary Krupa, CPA


Email: krupa@baumgartencpa.com
Phone: 216-336-6190

Gary has worked in public accounting since 1972. He merged his accounting practice with Baumgarten & Company LLP in 2013 after 35 years as a partner and owner of public accounting firms. He works with closely held businesses in the areas of accounting, audit, tax, business succession, estate planning, manufacturing accounting, executive coaching, work outs, representation before the Internal Revenue Service, Department of Labor, Wage and Hour and other state and local tax agencies.

Industries he represents include manufacturing companies, auto dealerships, real estate, distribution, travel agencies, service companies, restaurants, machine shops, Indy Race Car Teams and Drivers, professional athletes, aircraft leasing and works with the technical side of the motion picture and TV industry.

Gary is licensed by the Accountancy Board of Ohio and is a member of the American Institute of CPA’s, Ohio Society of CPA’s, Affordable Housing Association of CPA’s. He graduated from Cleveland State University with a Bachelor of Business Administration degree in Accounting and a Master of Science in Taxation from the Washington Institute for Graduate Studies. Gary and his wife live in Shaker Heights and have two adult sons.

CPA

Cleveland State University, Washington Institute for Graduate Studies

Michele Carpenter - Client Service Manager

carpenter@baumgartencpa.com 216-336-6187 John Carroll University
MBA

Michele Carpenter has been a Client Service Manager for the firm since 2000. She currently resides in Concord with her family; Chris, Brianna and Brittney.

Michele was an intern for Baumgarten & Company for the 1999 tax season and was hired on full time after she graduated from John Carroll University in 2000 with her BA in business. Michele returned to John Carroll and completed her MBA in 2010. Michele is a member of the Ohio Society of Public Accountants and served as treasurer for the Chestnut Elementary School PTA for three years where she received a continued service award. She is currently the treasurer for Courtside Club, the parent athletic booster club for the Riverside girls? basketball team.

Shannon Phillips - Firm Administrator

phillips@baumgartencpa.com (216) 336-6192

Shannon joined our firm in 2002 as an assistant in our production services department. In 2011 she was promoted to Firm Administrator where she is now in charge of all things administrative that keep our firm running smoothly on a daily basis. She also provides backup support whenever and wherever she is needed to all team members.

Shannon is a major football fan and especially enjoys spending time with her beautiful family, Ben & Hannah. They currently reside in Amherst, Ohio.