• Follow
    • Facebook
    • Twitter
    • LinkedIn
    • Blog
  • Share
  • Pay My Bill
  • For Customers
    • Pay My Bill
    • Consent Form
    • Downloadable
    • Preferred Providers
    • Secure File Sharing
  • Home
  • About
    • OUR WHY
    • Team
    • Careers
    • Testimonials
    • Customers
    • Our View on Equality
  • Education
    • Upcoming Classes
    • Previous Classes
  • Services
    • Assurance
    • Tax
    • Consulting
    • Business Valuation
    • Software Services
    • Coaching
  • Resources
    • Downloadable
    • Affiliations
    • See Your Future ... Learn From Your Past
    • Blog
    • Articles
    • Social
    • Newsletter-archives
    • New Lease Accounting Rules in 2022
    • How to Make Electronic Tax Payments
  • Pay My Bill
  • Contact Us
    • Contact Us
    • Map & Directions
    • Subscribe
  • Home
    • Recent Posts
      • Log in
    • Archives

      • March 2021
      • February 2021
      • October 2019
      • March 2018
      • July 2017
      • April 2017
      • December 2016
      • August 2016
      • April 2016
      • March 2016
      • November 2015
      • January 2015
      • July 2013
      • November 2012
      • October 2012
      • September 2012
      • July 2012
      • May 2012
      • February 2012
      • January 2012
      • December 2011
      • October 2011
      • September 2011
      • August 2011
      • June 2011
      • May 2011
      • April 2011
      • March 2011
      • February 2011
      • January 2011
      • December 2010
      • October 2010
      • September 2010
      • August 2010
      • July 2010
      • June 2010
      • May 2010
      • April 2010
      • March 2010
      • February 2010
      • January 2010
      • December 2009
      • November 2009
      • October 2009
      • September 2009
      • August 2009
      • July 2009
      • June 2009
      • May 2009
      • April 2009
      • March 2009
      • February 2009
      • January 2009
      • December 2008
      • November 2008
      • October 2008
      • September 2008
      • June 2008

    Subscribe

    Please subscribe to receive our posts by email.



    Team
    Craig Underhill is the firm's CEO. He has been a CPA for over 37 years and has been with BDCo since 1995. Leveraging his vast accounting and management expertise, he's adept at steering wine and hospitality entities towards strategic success. His education in strategic management, productivity, and human behavior empowers individuals across all levels—from top executives to hourly staff—to reach their peak. A master at inciting introspective questions, Craig enables individuals to unlock their potential and bolster performance.  He is the board chair for Junior Achievement in Napa County and has led JA's expansion from 250 participants to over 4,000 annually.  He holds a business administration degree from California State University, Chico and is certified in Strategic Performance Management. He is an active volunteer and trained handler for Aaron the Comfort Dog, a Napa celebrity.  You can read Craig's blog posts here and hear him describe his vision for the firm here. Craig is a CPA licensed by the California Board of Accountancy.  
    Craig UnderhillEmperor of Enlightenment, CEO
    Jake Thomas has a unique background which combines advanced studies in Physics and WSET Level 3 certifications in Wine & Spirits.  He has taught physics classes at Stanford and created more than 500 custom cocktails at high end resorts in the Bay Area.  Whether he finds himself behind a desk, in front of a classroom, or working the bar, Jake is motivated by the impact he is able to have on others. Jake is a life-long learner who looks for new ways to stretch beyond his comfort zone.  We are grateful to have access to his curiosity, knowledge, and mixology magic as a member of the firm’s administrative team. When he has time outside of work and is not busy researching Quantum Field Theory, Quantum Electrodynamics, Chaos Theory or mixing whiskey cocktails, Jake is fond of trips to Canada for back country snowboarding.
    Jake ThomasIrrational Number Nerd
    Guy Carl has been a CPA with BDCo since 1992 and a partner since 2005. He specializes in helping small wineries with tax preparation and planning, financial statements, forecasting, and accounting software guidance. Guy enjoys helping business owners understand how their businesses work and perform, and empowering them to be more successful. Born and raised in the Napa Valley, Guy holds an accounting degree from St. Mary's College. He is a past-active member of the Napa Active 20-30 Club, an organization dedicated to helping children in the community. An avid outdoorsman, Guy can often be found alongside a mountain stream or floating on a lake with a fishing pole nearby. Guy is a CPA licensed by the California Board of Accountancy.
    Guy CarlProfit Prophet, CFO
    Mattie Eagle is a graduate of Grinnell College in Grinnell, Iowa where she majored in History and Studio Art.  After graduation, travel, and several applications of her entrepreneurial talents, she went back to school at Western New Mexico University to gain the accounting credits that qualified her to become a CPA.  In 2022, she added a Masters of Taxation to her credentials.  She was raised in Minnesota and now lives in Silver City, New Mexico with her husband and two children. She is a full-time member of the BDCo tax team. She particularly enjoys researching tax laws as they change in search of new opportunities to help our customers. Mattie loves supporting her customers as they take calculated risks, pursue the expansion of their passions, and become owners of their financial futures. An avid cyclist, Mattie is inspired by those who lead a “self-directed life” and enjoys applying her considerable talents to local sports, charitable organizations, and entrepreneurs who are seeking to build successful businesses.  Mattie is a CPA licensed both by the New Mexico Board of Accountancy and the California Board of Accountancy. 
    Mattie EagleSilver Spinner
    Erica Riddle, CPA is a partner in Brotemarkle Davis & Co. specializing in tax and assurance services, operational reviews and business consulting.  Erica also serves as the firm's wine industry analyst, spearheading the firm's efforts to provide and share key insights into the wine business with our customers.  Erica joined BDCo in 2013 and has both a Masters in Accounting from California State University, Sacramento and a Masters of Science in Taxation from Golden Gate University.  She is  also certified in Strategic Performance Management. Prior to joining BDCo, she was the Labor Optimization Manager at Six Flags Discovery Kingdom. Although her office was located right next to a roller coaster, Erica says her favorite attraction at the park was the tigers she first got to know as cubs.  As a knitting hobbyist, Erica says the key to her success is patience and concentration, which also makes her a wizard at spreadsheets, programming, and all things accounting. She also holds the unprecedented distinction of being a candy maker and is a "third-generation Riddle Brittler". Erica is a CPA licensed by the California Board of Accountancy.
    Erica RiddleExcelerator
    Lisa Akrawi is a graduate of Walla Walla University where she earned a BBA with a concentration in accounting and a certificate of business analytics. A former Napa Valley resident, she was drawn to accounting by an interest in numbers, organization, and balance.  She sees accounting as a specialized language to learn and apply.  Her BDCo title, 'Virtuoso', is word-play on the importance of integrity in the role of a public accountant and the artistic endeavors in her personal life. She became a certified makeup artist while obtaining her BBA and continues to make time for creative activities, even when work gets busy. This is her way of maintaining time management, critical thinking, and work-life balance.  From her Orlando, Florida home, Lisa enjoys peaceful mornings, summer storms, and a sunny house full of pets and plants.  
    Lisa AkrawiVirtuoso
    Aaron Soon, an alumnus of the Shidler School of Business at the University of Hawaii at Manoa, brings a unique blend of experience to our tax team. Originally embarking on an engineering journey at UCLA, Aaron eventually returned to his Hawaiian roots, where he pivoted to a focus in accounting and finance. His diverse academic background and prior work experience enriches our team with fresh perspectives. Aaron's successful journey to passing the CPA examination was partly fueled by collaborative study sessions with his wife, who was concurrently preparing for her medical boards. In his role as a dedicated tax professional, Aaron draws inspiration from his wife's resilience and determination. The couple cherishes their moments together, finding solace and strength in each other's company amidst their demanding careers. A versatile athlete, Aaron has dabbled in various team sports, ultimately finding his passion in cross country and track during his high school years. These days, away from the spreadsheets and tax forms, Aaron is often spotted at HiClimb, honing his bouldering skills and embracing the challenges of climbing, much like he tackles complexities in taxation. Aaron is a CPA, Certified by the Hawaii Board of Public Accounting
    Aaron SoonTax Crux Crusher
    Randy Gnagy has been a CPA for more than 35 years, having first joined BDCo in 2000. He is the firm's senior tax specialist, and has a great deal of experience in interstate taxation and tax preparation for nonprofit organizations. Over the years he has been active in Junior Achievement, the Arts Council of Napa Valley, the Napa Valley Shakespeare Festival, and has served on the board of Napa Emergency Women's Services and UpValley Family Centers of Napa County. He  has also done volunteer work at local schools. An avid cyclist, he holds a BA in history from California State University, Fresno. Randy is a CPA licensed by the California Board of Accountancy.
    Randy GnagyPain Reliever
    Chandra Englehart is a resident of Illinois and holds a degree from the University of Evansville (UE) and a Masters in Business Administration from the University of Southern Indiana.  She has prior experience in both audit and tax and has held accounting roles in both private equity funds and banks.  At one point, she even worked on a cemetery audit and was engaged in counting headstones.  She is excited about applying her spirit-counting expertise in Wine Country and to helping people make sense of the numbers.  She is an avid baseball fan and competitor, and as a former player on the NCAA Division 1 UE softball team, still holds the home run record.  Her accolades don’t stop there as she was recognized as a 4 time all Academic player and at one point even held the record for getting “Hit by Pitch”.  A mother of two young children, Chandra is inspired by her Mom, and is constantly looking for new ways to grow and learn.  In 2025, she became a Certified Management Accountant(CMA) through the Institute of Management Accountants.  Chandra is a CPA licensed by the Illinois Board of Examiners, and holds a CMA (Certified Management Accountant) license from the Institute of Management Accountants.   
    Chandra EnglehartPinch Hitter
    Heather Sprauve is a native of Deer Park, California.  She attended Pacific Union College (PUC) in Angwin, then transferred to their sister college, Atlantic Union College in South Lancaster, Massachusetts, before returning to Angwin to complete her degree. She started out as an art major but after taking her first business class, discovered an aptitude for accounting and made that her major.  Heather moved to the Virgin Islands where she married and spent 18 years working for an accounting firm. She worked for BDCo part-time for a few years and then following the devastating impact of hurricanes Irma and Maria, returned to California.   While she enjoys being back in California, Heather misses her daily view of the  Caribbean Ocean from almost any spot on the 31 square mile island of St. Thomas. Her interests include hiking, traveling and exploring new places.
    Heather SprauveGlobal Gallivanter
    Recent Articles
    • Wineries with One Employee Must Comply: What to Know About CalSavers
    • 5 Ways to Evaluate the Strength of Your Business Plan
    • How to Make Income Tax Payments Online
    • Smart Farming Starts with Smart Financial Planning: Understanding the NVG Financial Farming Model
    All Articles»
    Offices in downtown Napa

    1000 Main Street, Suite 250
    Napa, CA 94559

    Meetings in our offices can be arranged by appointment only.  Please let us know if you will be dropping by our offices so we can be sure to greet you. 

    707-963-4466

    Directions»

    Blog Latest

    Read More »

    Office

    1000 Main Street, Suite 250
    Napa, CA 94559


    Phone  :  707-963-4466
    FAX  :  707-266-1673
    email  :  info@bdcocpa.com

    For Customers

    Pay My Bill
    Downloadable
    Consent Form
    Secure File Sharing
    Preferred Providers


    Follow Us
    © 2025 BDCo, Brotemarkle Davis & CO. LLP
    HomeAboutEducationServicesResourcesPay My BillContact Us Credits Accessibility