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    Team
    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
    A graduate of North Dakota State University, Summer majored in accounting and minored in fraud investigation, finding her way to the field of accounting almost by accident. Initially planning a career in law enforcement, everything changed when she took her first accounting class and discovered a new passion. Specializing in Individual and Business Tax, Summer is committed to finding tailored solutions for her clients through thoughtful communication. She firmly believes that a one-size-fits-all approach doesn’t work and takes pride in building strong client relationships to address unique needs. Outside of work, Summer is an avid traveler and finds joy in exploring new places and cultures. A proud animé enthusiast, she admires the profound teachings and life lessons delivered by its characters. Her hobbies also include Pokémon, reading (especially Stephen King novels), and spending time with her growing family. Summer cherishes the years she spent living in the beautiful country of Bahrain, which enriched her love for different cultures and experiences. Summer is a CPA licensed by the  Montana Board of Public Accountants. 
    Summer ZitoAnimated Taxster
    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
    Rebekah Kramer, CPA is a partner in Brotemarkle Davis & Co. specializing in assurance services and business consulting.   She is originally from Napa, California and is a Justin-Sienna High School alumnus. She is a graduate of Concordia University, Irvine where she majored in Business Administration with a dual emphasis in Marketing and Accounting.  She spent three years working for a Southern California accounting firm before returning to the Napa Valley. While she may not find many opportunities to apply her SoCal yacht-counting expertise (she once had to count yachts docked in ports from San Diego to Newport), her diverse audit skills honed from working with customers in Oil and Gas, Manufacturing, and Real Estate are a big plus. Rebekah first stretched her entrepreneurial muscles when she founded a chapter of co-ed business fraternity, Delta Sigma Pi, at Concordia. She hopes to apply what she learned not only to her role as an auditor but also to some day opening an animal shelter. When she is not busy auditing, you might find Rebekah exploring a new trail or revisiting one of her favorite national parks – Denali in Alaska.  Rebekah is a CPA licensed by the California Board of Accountancy. 
    Rebekah KramerGoddess of GAAP
    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
    From managing restaurants to mastering tax strategies, Adam Kern has charted a unique path to becoming an accounting professional. Armed with a Bachelor of Science in Business Management from the University of Nevada-Reno and Enrolled Agent certification, Adam specializes in unraveling the complexities of tax law. After working more than 5 years in a local firm where Adam annually assisted individuals, trusts, and businesses with their taxes, he transitioned into the role of mentor to his team members. Adam takes pride in training the next generation of preparers, blending technical expertise with practical guidance. Outside the office, Adam applies his love for adventure in hiking and exploring the scenic trails of Tahoe. Nicknamed the "Tax Trekker," Adam thrives on solving intricate problems and leading clients confidently through their financial journeys.
    Adam KernTax Trekker
    Erica Umphreyville  has always been surrounded by numbers and accountants—from her parents to her siblings—but her true passion lies in making a meaningful impact on her community and for her clients. A graduate of Southern Methodist University in Dallas, Texas, Erica holds a Master of Science in Accounting. She honed her expertise at a Big 4 CPA firm, focusing on the governmental and non-profit sectors, and more recently served as a Controller, overseeing the financial operations of 24 Title I charter schools. Erica’s deep connection to her work is inspired by the powerful women in her life, especially her mother, who rose from an Accounts Payable Manager to a Director of Finance in the Biotech industry, embodying the hard work and dedication that Erica values. Though based in Texas, Erica is excited to work with wineries, leveraging her unique blend of analytical prowess and creative problem-solving to unravel complex accounting challenges and help clients achieve their goals. When she’s not delving into data or strategizing with clients, you might find Erica appreciating nature, whether it’s walking on a trail near her apartment or engaging in a competitive game of pickleball. She also enjoys exploring her culinary side, cooking Italian food, and growing her own herb and vegetable garden. Erica is a CPA, licensed by the Texas State Board of Public Accountancy
    Erica UmphreyvilleAltruistic Auditor
    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
    Geni Whitehouse is a consulting team member with BDCo.  She is the author of How to Make a Boring Subject Interesting: 52 ways even a nerd can be heard, which is available on Amazon.com. Geni has been named one of the 25 most powerful women in accounting by CPA Practice Advisor, one of the Top 100 Influencers by Accounting Today magazine, and one of the Top 25 Thoughtleaders in Accounting. Her primary area of focus is expanding BDCo's strategic management services. Geni is an instructor at the WISE Academy,where she teaches accounting concepts to winery staff and is a former board member of the Napa/Sonoma Chapter of Women for WineSense where she served as Education Director. She was a member of TEDxNapaValley.org and spoke at their event in September of 2011. You can read Geni's blog posts here. Geni is a CPA licensed by the Georgia State Board of Accountancy.
    Geni WhitehouseCountess of Communication
    Craig Underhill retired in July of 2025. 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 Underhill (Retired)Emperor of Enlightenment, CEO
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    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. 

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    Napa, CA 94559


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