Who We Are

We partner with our clients to form an understanding of their specific industries or individual situations. Together with our clients and their advisors, we craft a plan that will exceed their business and personal needs. We take an active role and address issues before they become problems.

Pennell CPA promotes a culture of continued learning and enhanced relationships that will drive client success. Our team is respectful, enthusiastic, and engaged with our clients. We exist to amaze those we serve.


Our team members are committed to the core values of our organization: Service, Integrity, Quality, Knowledge, Leadership, and Enthusiasm.

Meet the Team

Fred Pennell, CPA, CGMA

Managing Partner

Fred is the Managing Partner of Pennell CPA. He has spent two decades honing his expertise in tax strategies, which he developed alongside his unique experience in business operations, family and business advisory services, and corporate accounting. Fred’s entrepreneurial mindset is a valuable asset in building solutions for our business and individual clients.

Fred enjoys spending time with his wife, Jennifer, and his sons, Gavin and Hayden. He also enjoys cycling and being outdoors.

Saginaw Valley State University
Bachelor of Professional Accountancy

Lake Superior State University
Criminal Justice and Accounting

American Institute of Certified Public Accountants
Michigan Association of Certified Public Accountants


R. Thomas Renner, CPA


Thomas joined Pennell CPA as a Partner. Thomas began his public accounting career with Ernst & Young, where he spent seven years. During this time, Thomas provided tax planning, compliance, and consulting services to entrepreneurs, affluent families, trusts, partnerships, and corporations. He also reviewed tax provisions for several Fortune 1000 companies.

Thomas and his wife, Amy, recently welcomed their first child, Ella.

Michigan State University
Master of Science in Accounting

Michigan State University
Bachelor of Arts with a major in Accounting

American Institute of Certified Public Accountants
Michigan Association of Certified Public Accountants


Ronald J. Kaley, CPA


Ron joined Pennell CPA after serving as the Director of Domestic and International Tax at It Works Global, (It Works) a multinational company. Prior to It Works, Ron spent over 15 years working in public accounting. During this time, he created and implement tax planning strategies and performed various compliance services for entrepreneurs, small businesses and individuals. Ron currently spends much of his day consulting with clients and others in the public accounting field on multi-state tax concerns including sales, use and business taxation issues.

In addition to his day to day activities, Ron has taught several seminars on federal, and multi-state tax topics for businesses and individuals and was an adjunct professor with local universities, teaching in the areas of accounting and tax.

Ron is car guy who enjoys puttering with domestic and import sports cars. Ron is always on the lookout for the next one.

Western Michigan University
Masters of Business Administration

Aquinas College
Bachelors of Science in Business Administration

Michigan Associate of Certified Public Accountants


Patrick Patton, CPA


Pat merged his own CPA firm with Pennell CPA. Pat has over 30 years of professional experience helping small businesses, individuals, trusts, and estates with tax and accounting matters.

Outside the office, Pat and his wife, Vicki, enjoy visiting grandchildren in Detroit and Seattle, cooking with friends, and activities at church.

University of Michigan
Master in Business Administration

Michigan State University
Bachelor of Arts with a major in Accounting

American Institute of Certified Public Accountants
Michigan Association of Certified Public Accountants


Brian Furness, CPA

Senior Accountant

Brian serves our commercial and real estate clients with accounting and tax return preparation. Brian’s experience includes bookkeeping, accounting, and individual and business tax compliance. Brian holds an MBA from Davenport University.


Jeannine Olszewski

Senior Accountant

Jeannine supports our clients with payroll services and bookkeeping.


Katie Madison, CPA

Senior Accountant

Katie provides tax compliance, accounting, and payroll services to both our individual and business clients. Prior to joining our team, Katie worked as an auditor at a large regional CPA firm. Katie’s industry experience includes construction, restaurants, municipalities, and universities. Katie holds an MBA from Davenport University.


Laureen Roman

Senior Accountant

Laureen has over 20 years of experience in accounting and tax services. She enjoys working closely with our clients to understand their particular situations and provide tailored support. Laureen supports our clients with accounting, tax, and family office services. She is proficient with both Sage 50 Accounting and QuickBooks software systems.


Nicole Kegel

Senior Accountant

Nicole has over 10 years of experience providing tax and bookkeeping services. Nicole is a QuickBooks Pro Certified Advisor and often consults with our clients on software technical issues. She is deeply involved with the accounting and business office services of many of our clients.


Aaron Eisenhardt

Staff Accountant

Aaron supports our clients with individual and business tax compliance services. He is currently pursuing a Master in Business Administration from Western Michigan University.


Jessica Lemcke

Staff Accountant

Jessica supports our clients with individual and business tax compliance, payroll and family office services. Jessica holds an MBA from Davenport University.


Stephanie Garland

Staff Accountant

Stephanie focuses on assisting our clients with individual and business tax compliance, accounting, and payroll services. Her degree from Ferris State University is based on dual majors of Computer Information Systems and Accounting.


Amber Livingston

Staff Accountant

Amber supports our clients with individual and business tax compliance, accounting and family office services. She is currently pursuing an MBA from Davenport University.


Angela Sikkema

Administrative Assistance

Angela serves clients and the office through scheduling and handling administrative matters.


Jennifer Pennell

Client Relationship Manager

Jennifer helped create Pennell CPA from the beginning. She has prior experience as a bank branch manager. During peak seasons, Jennifer manages the flow of work through the office, and is often the first person to greet our clients. In the off season, you will find Jennifer at many community events, sharing her talents and the "culture of service" prevalent in our firm.