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Partner Profiles
Cal O. Foelgner, Partner, CPA
A founding partner of Foelgner, Ronz & Straw, P.A., Cal is a graduate of the University of South Florida's College of Business Administration. He holds a Bachelor of Arts Degree with majors in Accounting and Finance. He has been a Florida Certified Public Accountant since 1976.
Cal's experience includes representation of clients in a variety of fields - fast food franchising (McDonald's franchisees), construction, distribution, legal, manufacturing, medical, printing and publishing. In addition to taxation, his special interests include computer technology, retirement plans and US taxation of foreign persons. He is experienced in performing business valuations and has testified as an expert witness in various Circuit Courts within Florida.
Cal currently serves as the firm's partner in charge of Technology and is a member of the Information Technology Committee of CPA Associates International. He is a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants.
Cal has served as a treasurer and board member for several civic and charitable organizations. He lives in St. Petersburg with his wife Marion.
Ronald A. Ronz, Partner, CPA, CVA, CFFA
A founding partner of Foelgner, Ronz, & Straw, P.A., Ron is a graduate of the University of Illinois with a BS Degree in Accounting. He has been a licensed Certified Public Accountant in Illinois and Florida since 1978.
Ron is a Certified Valuation Analyst as granted by the National Association of Certified Valuation Analysts since 2002, and is also a Certified Forensic Financial Analyst (2008) as certified by the AICPA (American Institute of Public Accountants).
He is a member of American Institute of Certified Public Accountants, Florida Institute of Certified Public Accountants, National Association of Certified Valuation Analysts, and the Litigation Support Accountants of Tampa Bay.
Ron has just completed his 30th year of public accounting in St. Petersburg, Florida. His practice includes closely held entrepreneurial businesses and is active in forensic accounting, securities and commercial litigation as an expert witness and consultant in Florida State Court, Federal Court, and various arbitration forums.
Ron is a self-proclaimed sports nut and lives in Seminole, Florida with his wife Mary.
Claudia A. Straw, Partner, CPA
A partner of Foelgner, Ronz, & Straw, P.A., Claudia is a graduate of Old Dominion University in Norfolk, Virginia with a BS Degree in Business Administration. She has been a Florida Certified Public Accountant since 1983 and a North Carolina Certified Public Accountant since 2005.
Prior to public accounting, she obtained practical experience in franchising as an accountant with McDonald's Corporation. In addition to franchise operations, Claudia has a special interest in taxation. She has attended numerous seminars on federal taxation and valuations and is frequently consulted on the tax planning and compliance. She was a contributor to BVR'S Guide to Restaurant Valuations authored by Edward Moran 2010©. Claudia has been a frequent speaker for various McDonald's National and Regional events. She has facilitated numerous regional seminars on Tax Planning and Succession Planning for McDonald's Owner/Operators. Claudia is a member of the American Institute of Certified Public Accountants (AICPA), the Florida Institute of Certified Public Accountants (FICPA), the North Carolina Association of Certified Public Accountants (NCACPA) and the National Franchise Consultants Alliance (NFCA).
Claudia has been the managing partner of Foelgner, Ronz, & Straw, P.A. since 1992. She currently represents over 125 McDonald's owner/operators owning in excess of 500 stores in the Southeast in addition to a variety of other franchises and small business clients.
In June 2005, Claudia was recognized by the Commonwealth Institute of South Florida and Florida International University for her achievement as one of the Top Women-Led Businesses in Florida.
Claudia is also active with the Ronald McDonald House Charities of Tampa Bay Inc., currently serving as Treasurer and Chairman of the Investment Committee. Claudia was elected Chairman of the National Franchise Consultants Alliance in 2004 where she held a two-year term. She also served as Vice-President of the National Franchise Consultants Alliance from 2002-2004. She lives in Clearwater with her husband, Michael.
Paul Horowitz, Partner, CPA, MBA
Paul is a partner resulting from the merger of Foelgner, Ronz & Straw, P.A. with Horowitz & Company CPAs in 2011. Paul received his undergraduate degree from Washington University in St. Louis and his MBA and Masters in Accounting from Northeastern University. He is licensed Certified Public Accountant in Florida.
Paul’s knowledge and expertise in the retirement plan practice area, as well as audit and review services, offers an entire practice area to the firm. Paul has a special focus on nonprofit organizations, private foundations and closely-held businesses in Tampa Bay as well as Washington DC, Gainesville, Orlando and Daytona.
Paul is a member of the American Institute of Certified Public Accountants, Florida Institute of Certified Public Accountants and serves on several local boards including the Florida West Coast Employee Benefits Council where he is the Treasurer, Leadership Hillsborough, Goodwill Industries – Suncoast and The Spring of Tampa Bay where he also serves as Treasurer and Chair of the Finance Committee. He also volunteers through the Child Abuse Council and other local charities, mostly those serving children.
Staff Profiles
Ana M. Herron, Firm Director, CPA
Firm Director at Foelgner, Ronz & Straw, P.A., Ana is a graduate of the University of South Florida's College of Business Administration with a Bachelor of Science Degree in Accounting, as well as Finance. Ana became a Florida Certified Public Accountant in 1991.
Throughout her employment with Foelgner, Ronz & Straw, P.A., Ana has gained extensive experience in the fast food franchising area, specifically working with McDonald's franchises and their owner/operators. In addition, she has a diversified background with a variety of related software programs. She is a member of the Florida Institute of Certified Public Accountants and is a Certified Sales Tax Auditor.
Ana was employed with the firm from 1990 to 2003, when she left to help her husband start his business. She returned in 2007 and became Firm Director in August, 2009. At present, she lives in Safety Harbor with her husband, Andy and their children, Liana and Sarah.
Martha W. Ford, CPA
Martha Ford joined the firm in 2009 as Director at Foelgner, Ronz & Straw, PA. She is a graduate of Florida State University in Tallahassee, Florida, with a Master of Accounting Degree specializing in tax accounting. Martha has been a Florida State Certified Public Accountant since 2004.
Martha has an extensive background and experience in public accounting. Martha's experience includes a diverse client base, including legal firms, medical practices, financial organizations, estate and trusts and high net worth individuals. Her focus at Foelgner, Ronz & Straw, P.A. includes an emphasis on McDonald's system and our franchisee owner/operators. Martha recently gave a presentation to the McDonald's Raleigh Region owner/operators at their 2011 Financial Bootcamp. She also attended the 2011 McDonald's Financial Conference held in Chicago.
Martha is an active member of the community. She is a current and active Board Member of the West Coast Chapter of the Florida Institute of CPA's, assisting with the monthly continuing education seminars held by the chapter. In addition, Martha also provides monthly service to her church, and children's school in St. Petersburg, Florida. Martha resides in St. Petersburg with her husband, Ryan, and children, Connor and Cecelia.
Kathy Harb, Tax Manager, Enrolled Agent
Kathy is the Tax Manager at Foelgner, Ronz & Straw, P.A. She is an Enrolled Agent with the Internal Revenue Service since 1991.
In addition to extensive experience in public accounting, Kathy has a special interest in Estate and Trust taxation. She was awarded a Certificate of Educational Achievement in Estate Planning from Surgent & Associates. Kathy is a member of the Florida Institute of Certified Public Accountants and National Association of Enrolled Agents.
Kathy has been a manager at Foelgner, Ronz & Straw, P.A. since 1995 and employed with the firm since 1984. At present, she lives in Treasure Island with her husband, Dave.
David S. Oliver, Team Captain, CPA
A member of the tax team and manager at Foelgner, Ronz & Straw, P.A., David is a graduate of Milligan College with a Bachelor of Science in Accounting. He has been a Florida Certified Public Accountant since 1991, and became a member of Foelgner, Ronz & Straw, P.A. in 2003.
David has a special interest in McDonald's owner/operators, and has devoted a large amount of time to the niche, building realtionships with operators and McDonald's executives as well. David was instrumental in our firm's Next Generation Training offering and has attended numerous McDonald's Regional meetings. David has also been a guest speaker and presenter to the Atlanta Chapter of W.O.N., and at the 2011 Raleigh Region Financial Bootcamp.
David also has extensive experience in public accounting with small and medium businesses. David's experience includes representation of clients in a variety of fields - restaurants, medical, legal, construction, not for profit, governmental, financial, manufacturing, and labor unions.
David is a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants where he is a past member of the State Tax Section.
He lives in St. Petersburg with his wife, Pearl and has two children, Kendra and Scott.
Joan Gibbons, Team Captain, CPA
A team captain at Foelgner, Ronz & Straw, P.A., Joan is a graduate of the University of South Florida College of Business Administration with a Bachelor of Arts degree in Accounting. Joan obtained her Florida CPA license in 1998 and her North Carolina license in 2005.
Joan has obtained experience in franchise accounting and taxation, specifically with a focus on McDonald's franchises and their owner / operators. In addition, she has a wide range of knowledge with a variety of accounting software packages. Joan also has a special interest in Pension Plan accounting and taxation. She is a member of the American Institute of Certified Public Accountants and the North Carolina Association of CPA's.
In 2005, Joan moved to North Carolina to oversee and manage the second location of Foelgner, Ronz & Straw.
Joan was promoted to a team captain in 2004 and was previously a senior accountant at Foelgner, Ronz & Straw, P.A. since 1997 and employed with the firm since 1996. At present, she lives in Durham, North Carolina with her husband Mark and their daughters Jillian and Marissa.
Dawn Leung, Team Captain
A team captain at Foelgner, Ronz & Straw, P.A., Dawn is a graduate of the University of South Florida’s College of Business Administration and has two Bachelor Degrees. She received her Accounting Degree in 2004 and completed her Finance Degree in 2009.
Dawn is currently working towards her Master of Business Administration with a concentration in Taxation and Management.
Dawn has over ten years of public accounting experience. She joined Foelgner, Ronz & Straw, P.A. in 2004 and was promoted to a team captain in 2010. Dawn’s specialization is in fast-food franchise accounting and taxation. She specifically works with McDonald’s franchises and their owner/operators. Dawn’s experience includes representation of clients in a variety of industries – restaurants, legal, medical and service. Dawn is proficient with a wide array of technical accounting software and enjoys training staff and clients.
Dawn lives in Saint Petersburg with her husband, Jackson and their daughter, Madelin.
Victoria Pierce, Team Captain
A team captain at Foelgner, Ronz & Straw, P.A. since 2005, Victoria is a graduate of St. Petersburg College with an Associate Degree in Accounting.
Victoria has a long career history with McDonald’s franchise operations. Starting as a crew member she eventually became an assistant manager and then office manager including transmitting the SFS file for a Florida owner/operator where she worked for 20 years. This experience led to her career with Foelgner, Ronz & Straw, P.A. when the owner / operator retired. Her vast knowledge of the inter-workings of RTI Software along with other accounting software has given her the capability to assist clients in converting from manual to automated accounting systems. She has been involved with the R.M.H.C. of Tampa Bay since it opened in 1980.
Victoria lives in St. Pete Beach with her daughter, Krystal.
Michael Humlicek, CFP, EA
Michael joined the tax department of Foelgner, Ronz and Straw, P.A. in January of 2010. Previously, he had acquired over 15 plus years of experience in public accounting, trust and estate taxation. Michael graduated from the University of South Florida, and he is a Certified Financial Planner and an Enrolled Agent with the Internal Revenue Service. Michael graduated from the Florida Bankers Association Florida Graduate Trust School in 2000 and was recognized as the Tinsley-Wells Honor Graduate as the class’s top graduating student.
Michael works in all areas of tax at the firm with a focus on personal income and small business entity taxation. In addition, he has specialized experience in business valuation, trust and estate taxation, along with financial and tax planning.
Michael was born in Clearwater, Florida and currently lives in St. Petersburg with his wife, Melanie and their son, Jackson.