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Phone | 517.351.5508
Fax | 517.351.5468
3505 Coolidge Road
East Lansing, MI 48823
Hours | Mon – Fri | 8:00 am – 5:00 pm
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Meet Our Partners

Dan Warmels CPA/ABV/CFF, CVA

Dan Warmels CPA/ABV/CFF, CVA

Dan Warmels, a certified public accountant, co-founded Warmels Comstock, PLLC with Kay Comstock in 1994 in East Lansing, Michigan. Dan’s prior experience in the certified public accounting field allowed him to open a practice that includes audit and other attestation services; income tax preparation for individuals, corporations, partnerships, limited liability companies, trusts and non-profit organizations; and business valuation and litigation support.

As a tax manager with Ernst & Young and a partner with Plante & Moran, both nationally recognized accounting firms, Dan has had the opportunity to work with a variety of national and international businesses. These opportunities sparked his interest in developing a client base that allows him to work as a partner with his clients in maximizing their earning potential, planning for retirement and, where appropriate, developing and growing their businesses.

As a certified valuation analyst, accredited in business valuations and certified in financial forensics, Dan is often asked to serve as an expert witness in civil and criminal litigation that involves business and asset valuations, record review and lost profit computations.  He has performed valuations for a variety of reasons and for a variety of businesses. Dan earned his bachelor’s degree from Michigan State University.

Kay D. Comstock, CPA

Kay D. Comstock, CPA

Kay Comstock, a certified public accountant, co-founded Warmels Comstock, PLLC, with Dan Warmels in 1994 in East Lansing, MI. Over the course of her career, she has gained financial statement experience with a variety of clients in a wide variety of industries.

Serving primarily as an auditor, Kay also has developed expertise in projections and forecasts for clients. Kay is currently in charge of the firm’s accounting and attest services, and responsible for the review of most client financial statements: compilations, reviews, and audits.

Kay is a graduate of Michigan State University and has served on the boards of Lansing Regional Chamber of Commerce and the Arts Council of Greater Lansing. Kay and her husband live in East Lansing and have two daughters.

Margie Griffith, CPA

Margie Griffith, CPA

Margie Griffith, a certified public accountant, joined Warmels Comstock in 1996 and became a Partner in 2006. She has focused on individual, trust and estate tax planning and preparation with an emphasis on client relationships.

Margie’s extensive experience in the area of personal taxation has led to her leadership of the individual taxation department at the firm. While her responsibilities are many, she has the unique talent of explaining the tax rules and their implications in a clear and understandable manner.

Prior to rejoining the workforce, Margie worked as a full-time volunteer for 25 years in the greater Lansing community serving on numerous boards of directors. She was elected to the East Lansing Board of Education where her tenure of eight years included two years as President of the Board.

Margie received her Bachelor of Science degree in Medical Technology from the University of Wisconsin, married and moved to East Lansing in 1971. She returned to school in 1991 to pursue a career in accounting. Margie’s CPA certification was granted shortly after joining Warmels Comstock and was a proud moment for her and her family.

Anne Hodgins, CPA

Anne Hodgins, CPA

Anne Hodgins, a certified public accountant, has been practicing in public accounting for over 27 years — the past 14 years with Warmels Comstock. She began her career at international firm Deloitte & Touche and has also worked for Plante & Moran.

While initially a member of the Warmels Comstock audit staff, Anne's true expertise lies as a tax practitioner with a focus on individual taxes, including preparation, consulting and year-end planning. Anne has represented numerous clients over the years before the IRS and the State of Michigan. Her additional responsibilities include serving as a Partner for Human Resources.

While Anne began her Michigan State University studies as a Psychology major, she graduated from the School of Business with a degree in Accounting. Anne’s focus remains simple — serving her clients in a professional, caring and respectful manner — resulting in most of her clients becoming close friends.

Anne has served on the boards of the Arts Council of Greater Lansing and the Lansing Art Gallery, and currently serves as Treasurer of the Zonta Club of East Lansing. Anne and her husband of 40 years reside in Okemos with their daughter Heather. Their have a granddaughter who resides in Traverse City and another daughter, Angela, who lives in Hong Kong.

Dondra Kirk, CPA

Dondra Kirk, CPA

Dondra Kirk, a certified public accountant, grew up living all over the world as the child of a career military family. She came to Michigan when she was 20 and has called this beautiful state her home ever since.

Dondra graduated from Michigan State University and worked for the international CPA firm of Deloitte Touche specializing in personal and business taxation and business consulting. Seven years later, she started a CPA firm with a respected colleague to use their expertise to consult with small to medium sized businesses.

After 25 years, her firm merged with Warmels Comstock in 2009. Their business philosophies were the same. They shared the same ethics, approach to client service and emphasis on technical expertise and training.

Dondra is especially proud to be a part of a firm that attracts some of the brightest young professionals there are in the accounting field today. She has spent her professional career meeting the tax planning needs of clients and providing business clients with advice to grow their businesses. She is very proud of the growth and success of our clients. Their success is her passion and greatest professional accomplishment.

Sally Nethaway, CPA

Sally Nethaway, CPA

Sally Nethaway is a certified public accountant and a certified financial planner. She has worked with several local accounting firms, including Maner, Costerisan & Ellis, P.C.  She has also worked as an accountant for Auto Owners Life Insurance Company corporate office and as a licensed real estate agent. Sally brings all of these experiences to her clients as she helps them with their issues.

While her primary focus remains on tax-related affairs, she is always aware of her client’s total business or individual needs. “Listening closely to clients is the key to helping them, as no two issues — nor solutions — are alike,” explains Sally. Part of my strength is helping business owners see things with a pair of fresh eyes.”

In 1993, Sally opened her own CPA firm and was later joined by Mary L. Clausen to form Nethaway & Clausen, P.C. They specialized in individual, business and trust accounting and taxation. After Mary’s retirement and 20 years in business Sally merged the firm into Warmels Comstock, PLLC.  

“It is all about finding the right people to work with, she explains. “I want my clients to feel as closely connected to Warmels Comstock as they were to Nethaway & Clausen. Clients are our greatest asset and both firms strive to give them the service they deserve.” 

Sally grew up in Morrice, Michigan and graduated with a degree in accounting from Davenport University in Grand Rapids. When she is not working she enjoys spending time at the pond on the family farm and reading, and she has recently acquired an interest in oil painting.