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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

Dan Warmels CPA/ABV/CFF, CVA

Dan Warmels co-founded Warmels Comstock, PLLC, with Kay Comstock in 1994 in East Lansing, Michigan. Dan creates partnerships to maximize his clients’ earning potential, develop and grow their businesses, and, where appropriate, plan for their retirement.

An experienced CPA, Dan is a highly regarded expert in his field. Certified in valuation analysis and financial forensics, and accredited in business valuations, Dan often serves as an expert witness in civil and criminal litigation that involves business valuations, record review, and lost profit computations.

Dan has worked with a number of high profile national and international businesses as a tax manager with Ernst & Young, and as a partner with Plante Moran. His scope includes audit, income tax preparation for individuals and businesses of all types, trusts, non-profit organizations, and other attestation services. He also provides business valuation and litigation support.

Dan earned his bachelor’s degree in accounting from Michigan State University. He serves on the board of directors of the Sparrow Foundation, Capitol National Bank, and the Lansing Art Gallery. Dan has also been a participant in the Sparrow Foundation’s Dapper Dads’ challenge and has been featured in their annual calendar six years running. Last year alone, he raised $12,700 in less than two weeks for the foundation’s important work, and a total of almost $45,000 over five years.

Kay Comstock, CPA, CGMA

Kay D. Comstock, CPA

Kay Comstock co-founded Warmels Comstock, PLLC, with Dan Warmels in 1994 in East Lansing, Michigan. Her commitment to comprehensive client service is as strong as her attention to detail, making her an expert in forecasting and projections.

At Warmels Comstock, she serves primarily as an auditor and leads the firm’s accounting and attestation services. She also reviews client financial statements, including compilations, reviews, and audits. Over the course of her career, Kay gained financial statement experience with a multitude of clients in a variety of industries.

Kay received her bachelor’s degree in business from Michigan State University. She is also a Chartered Global Management Accountant (CGMA). She 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.

Anne Hodgins, CPA

Anne Hodgins, CPA

Anne Hodgins has practiced in public accounting for over 30 years and joined Warmels Comstock, PLLC, in 1998. Anne’s professional focus is clear: to serve clients in a professional, caring, and respectful manner. This client-centered approach has allowed her to develop lasting business relationships and many friendships along the way.

Anne has confidently represented numerous clients over the years, before the IRS and the State of Michigan. She is a savvy tax practitioner with a focus on individual taxes, which includes preparation, consulting, and year-end planning. Anne also serves as a partner for Human Resources at Warmels Comstock. Prior to joining the firm, Anne worked with Deloitte & Touche and Plante Moran.

Anne graduated from Michigan State University’s Broad College of Business with a bachelor’s degree in accounting. She has served on the boards of the Arts Council of Greater Lansing, the Lansing Art Gallery, Michigan Institute for Contemporary Art (MICA), and most recently as treasurer of the Zonta Club of East Lansing. Anne lives with her husband of 42 years in Okemos, Michigan. Their daughters, Heather and Angela, reside in Traverse City and Singapore, respectively.

Dondra Kirk, CPA

Dondra Kirk, CPA

Dondra Kirk partnered with Warmels Comstock, PLLC, when her previous firm merged with the company in 2009. Dondra is passionately driven to help her clients succeed, and takes great pride in providing tax planning advice that allows clients to grow their businesses.

Before she joined the firm, Dondra amassed 25 years’ experience as a consultant for both small and medium sized businesses. She also specialized in personal and business taxation. To Dondra, the merger with Warmels Comstock was a natural fit. Both companies shared impeccable ethics, a committed approach to client service, and an emphasis on technical expertise and training. Dondra also spent seven years practicing public accounting with Deloitte & Touche.

Dondra received her bachelor’s in accounting from Michigan State University. As the child of a career military family, Dondra grew up living all over the world, from Maine to the Philippines. Dondra came to Michigan when she was 20, and has called the state her home ever since.

Sally Nethaway, CPA

Sally Nethaway, CPA

Sally Nethaway is a certified public accountant and a certified financial planner. She joined Warmels Comstock, PLLC, when her firm, Nethaway & Clausen PC, merged with the company. Sally helps clients by providing a fresh perspective. She is insightful and experienced, and guides clients to meaningful business solutions.

Sally worked with several local accounting firms, including Maner Costerisan PC, before joining Warmels Comstock. She also worked as an accountant for the corporate office of Auto Owners Life Insurance Company and has experience as a licensed real estate agent. Sally opened her own CPA firm in 1993, and merged with a partner shortly thereafter. Nethaway & Clausen PC specialized in accounting and taxation for individuals, businesses, and trusts.

Sally grew up in Morrice, Michigan and earned a degree in accounting from Davenport University in Grand Rapids. In her free time, Sally enjoys spending time at the pond on the family farm and reading. She also nurtures an interest in oil painting.

Chuck Amboy, CPA

Chuck Amboy, CPA

Chuck Amboy joined Warmels Comstock, PLLC, in 2015, though he has practiced tax planning since 1971. In addition to bringing his client-centered approach to the firm, Chuck makes order out of chaos, helping clients design accounting systems and capture important tax savings. Chuck focuses on tax planning and preparation for various types of clients, gives trustee services, and prepares and compiles financial statements. He is a qualified Quickbooks ProAdvisor, and for over 35 years he has provided lectures in individual taxation for members of Michigan State University Federal Credit Union.

Chuck worked with several accounting firms, including Dupuis & Ryden, and Danielson, Shultz & Co. early in his career. From 1978 through 2015 he owned his own firm: Charles Garfield Amboy PC, CPA. Chuck also worked as a bookkeeper and office manager for a family plumbing business, and a cost accountant for an international non-profit printing house in Brooklyn, New York. Chuck’s diploma in public accounting, which is signed by Carman G. Blough, the first Chief Accountant of the Securities and Exchange Commission, came from the International Accountants Society in Chicago, Illinois. He grew up in Flint, Michigan.

His volunteer service as treasurer of Grand River Expedition 2010 speaks to his life-long interest in expedition canoeing. Chuck has paddled dozens of rivers and waterways in Michigan, several other states, countries such as Canada, Spain, the Bahamas, and more. He is a member of the Lansing Sailing Club.

Tracey Mullaney, CPA, CGMA

Lansing Tax Accountant Tracey Mullaney, CPA, CGMA

Tracey Mullaney returned to Warmels Comstock, PLLC, as a partner in 2013 after beginning her public accounting career with the firm in 1999. Tracey spent time in both public and private sectors and relates to a wide range of client experiences. She helps clients determine their best practices and plan for successful futures.

Tracey specializes in tax, asset management, strategic planning, and business processes. She has a keen eye for internal structure, and shares her expertise to mentor staff into developing their own book of business.

In between her time at Warmels Comstock, Tracey served as CFO for a local real estate developer, where she gained extensive knowledge in construction management, mergers, acquisitions, and real estate tax planning. She also served as Tax Manager for Maner Costerisan, where she specialized in business valuations, tax planning, preparation, and review for large corporations and partnerships.

Tracey earned her bachelors in Human Resource Management and minor in economics from Michigan State University. She also holds an associates degree in accounting and is currently pursuing her certification for Business Valuations and Financial Planning. Away from the firm, she serves as an officer on the Board of Directors for East Lansing’s only homeless shelter. To date, Tracey has contributed to two published books, and in her free time, she loves to travel, write and spend time with her family.