Certified Public Accountants
Bios
Partners
Associates
Partners
James L. McLain, retired
James L. McLain commenced the practice of accounting with Graham, Mitchell and Associates, Zanesville, Ohio, in 1957 and after a brief employment in corporate accounting at McGraw Edison Corporation, passed the CPA exam in 1963. He opened the New Lexington office of Graham, Mitchell and Associates as resident partner in 1963 and was appointed general partner in 1968. He purchased the New Lexington office of Graham, Mitchell and Associates in 1969 and founded his own firm which has since grown in the firm above-described, is still growing in staff and clientele and is now the firm of McLAIN, HILL, RUGG & ASSOCIATES, INC. He is now retired.
J. Thomas Hill, CPA
J. Thomas Hill commenced the practice of accounting in 1970 with Professional Management of Lancaster, Inc., Lancaster, Ohio. He joined the firm of James L. McLain, CPA in 1972 and passed the CPA examination in 1974 and was admitted as a partner in 1975. He is a member of the Ohio Oil and Gas Association, North Valley Bank Board of Directors, Ohio Society of Certified Public Accountants and American Institute of Certified Public Accountants.
Terry L. Rugg, CPA
Terry L. Rugg commenced the practice of accounting with Peat, Marwick and Mitchell in Miami, Florida as an intern in 1972. He joined the Certified Public Accounting firm of Ernst and Ernst (national office in Cleveland, Ohio) in 1972 and passed the CPA exam in 1972. He joined the firm of McLain and Associates in 1975 and was admitted as a partner in 1976. He is a member of the Ohio Society of Certified Public Accountants, American Institute of Certified Public Accountants and The Peoples National Bank Board of Directors.
Geary S. Danison, CPA
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Geary S. Danison joined the firm in September 1976. He passed the CPA exam in May 1981 and was admitted as a shareholder in 1984. He is a member of the Ohio Society of Certified Public Accountants and American Institute of Certified Public Accountants.
Timothy S. McLain, CPA
Timothy S. McLain joined the firm in June 1979, obtained his CPA designation in 1984 and became a shareholder in 1991. He is a very active with Grace United Methodist Church. Tim is also a very active member of his community serving on the Board of the Muskingum County Miracle League, Board of the Muskingum County Community Foundation, Century National Bank and Park National Bank. He is also a member of the Ohio Society of Certified Public Accountants and the American Institute of Certified Public Accountants. Tim is also the proud grandfather of three beautiful children.
James L. McLain II, CPA
James L. McLain II joined the firm in June 1979. In July 1985, he took an accounting position with a client of the firm, Osburn Associates, Inc., Logan, Ohio. On November 15, 1987, he rejoined the firm and passed the CPA exam in May 1988 and became a shareholder in 1991. He is a member of the Ohio Society of Certified Public Accountants and American Institute of Certified Public Accountants.
Paul D. Hill, CPA
Paul D. Hill joined the firm in June 1989, coming from Chemlawn Services Corp. of Columbus. In May 1990, he passed the CPA exam and became a shareholder in 1995. He is a Board of Directors member for the Muskingum Family Y, Bishop Rosecrans High School Finance Council and Bishop Athletic Association board member. He is a member of the Ohio Society of Certified Public Accountants, and American Institute of Certified Public Accountants and the Employee Benefit Plan Audit Quality Center.
Kent R. Swinehart, CPA
Kent R. Swinehart joined the firm in December 1997, coming from The Goodyear Tire and Rubber Company. He passed the CPA exam in May 1990. In December 1997 he received an MBA and became a shareholder in 2004. He is a Board of Directors member and Treasurer for the Fairfield County Chapter of the American Red Cross. He is a member of the Ohio Society of Certified Public Accountants and American Institute of Certified Public Accountants.
Associates
Kenon E. Mitchell, CPA Kenon E. Mitchell joined the firm in August 1983. Prior to this, he was a partner with the firm Graham, Mitchell and Associates for twenty years. He passed the CPA exam in May 1962. He is a former member of the Executive Board of Directors of the Muskingum Valley Chapter of the American Red Cross. He is a member of the Ohio Society of Certified Public Accountants and American Institute of Certified Public Accountants.
Patsy L. Love, CPA
plove@mhrcpa.com
Patsy L. Love joined the firm in January 1984 and has vast experience in tax and auditing. She passed the CPA exam in November 1985. She graduated from Ohio University and is a member of the Ohio Society of Certified Public Accountants and American Institute of Certified Public Accountants. Patsy is also a cemetery board member, church board treasurer, and charge treasurer. She is also a member of the Junction City Garden Club and a member of the loan committee for Southern Perry Incubation Center for Entrepreneurs.
Daniel P. Rugg, CPA
drugg@mhrcpa.com
Daniel P. Rugg joined the firm in December 1981. He passed the CPA exam in November 1988. He is a member of the Ohio Society of Certified Public Accountants and American Institute of Certified Public Accountants.
Megan McLain Durst, CPA
mmdurst@mhrcpa.com
Megan McLain Durst began her
career as an intern for McLain, Hill, Rugg & Associates. In August 2001,
She joined the Certified Public Accounting firm of Pricewaterhouse Coopers
LLP (national office in Columbus, Ohio) and has been a CPA since November
2001. Megan returned to the firm in January 2004 as a 3rd generation
McLain. During 2009, Megan became a Certified Valuation Analyst and
specializes in tax and business valuations. She is a current member and past
Executive Board member of the Ohio Society of Certified Public Accountants
as well as President of the Hills of Ohio Planned Giving Council. Megan is
also a member of the American Institute of Certified Public Accountants,
Muskingum County Community Foundation Council, and several other
Associations. Also in 2006, Megan received the Top 40 Tax and Accounting
Professionals under 40 Award from The CPA Technology Advisor.
David Spicer, CPA
dspicer@mhrcpa.com
David Spicer joined the firm in July 2002. He passed the CPA exam in August 2004. He is a member of the American Institute of Certified Public Accountants and the Ohio Society of Certified Public Accountants.
Marissa Ward, CPA
mward@mhrcpa.com
Marissa Ward joined the Certified Public Accounting firm of KPMG, LLP in September 2001 (national office in Columbus, Ohio) and passed the CPA exam in November 2001. She joined McLain, Hill Rugg and Associates in September 2005. She is a member of the American Institute of Certified Public Accountants and the Ohio Society of Certified Public Accountants. Marissa is also the treasurer of the Fisher Catholic Foundation Board and a member of the board of Information & Referral of Fairfield County.
Heather M. Dolen, CPA
hdolen@mhrcpa.com
Heather M. Dolen joined the firm in February 2007 as Audit Manager and has been a CPA since May 1999
specializing in audit of non-profit, healthcare and small business. She is a member of the Ohio Society of Certified Public Accountants and American Institute of Certified Public Accountants as well as the Treasurer and Past
President of Professional Connections Networking Group. She is also Board Member and Chair of Education Committee for Grace United Methodist Church. Heather is a member of Zanesville-Muskingum County Convention and Visitors
Bureau Committee, Leadership Muskingum Alumni Committee, and Board of
Zanesville Day Nursery as well as Ohio Society of Association Executives.
J. Michael Harris, CPA
mharris@mhrcpa.com
J. Michael Harris joined the firm in November 2007, coming from the Certified Public Accounting firm of Nipps, Brown, Leppert & Collins, Inc. in Gahanna, Ohio. He passed the CPA exam in November 1989. He has served as President of the Experimental Aircraft Association Chapter 402, President of Kiwanis Club of Newark and Treasurer of the Robbins Hunter Museum. He is on various committees of Central Christian Church and Past Treasurer of several other organizations. He is a member of the Ohio Society of Certified Public Accountants and American Institute of Certified Public Accountants.
Bryan Melsheimer, CPA
bmelsheimer@mhrcpa.com
Bryan joined the firm in November 2008 and passed his CPA exam in January 2010. He graduated Summa Cum Laude from The Ohio State University in December 2008. He is a member of the Ohio Society of Certified Public Accountants and American Institute of Certified Public Accountants and a Loaned Executive for the United Way of Muskingum, Perry, & Morgan Counties.
bhill@mhrcpa.com
Benjamin N. Hill joined the firm in March 2000. He passed the CPA exam in November 2006. He is a member of the American Institute of Certified Public Accountants and the Ohio Society of Certified Public Accountants. Jeffrey B. Ogilvie, CPA
jogilvie@mhrcpa.com
Jeffrey Ogilvie joined the firm in June of 2002. He received his BA in economics from Colorado State University in 2001. He is a board member and treasurer of The Decorative Arts Center of Ohio and the Lancaster Public Education Foundation, as well as a member of several other community organizations throughout Fairfield County. He is a member of the American Institute of Certified Public Accountants and Ohio Society of Certified Public Accountants.
Acquisitions
McLain, Hill, Rugg & Associates, Inc. acquired the practice of Graham, Mitchell and Breese, Certified Public Accountants, Zanesville, Ohio effective August 1, 1983. Kenon E. Mitchell, CPA, remained permanently in the Zanesville office along with Mr. McLain, Mr. Hill, Mr. Rugg and other personnel. The firm is served by State of the Art Computer Systems.
The firm now has offices in Perry, Hocking, Fairfield, Muskingum and Licking counties.
