Manning & Associates CPAs

What Manning & Associates CPAs does

Manning & Associates CPAs, LLC is a privately held, full-service certified public accounting firm founded in 1980 by John M. Manning and headquartered in Dayton, Ohio, with a secondary office in Sidney, Ohio. The firm employs approximately 15-17 professionals organized around five named partners (Manning, Keller, Comer, Bensman, Steinke) and offers a broad portfolio of services including tax preparation and planning, financial statement audits, management advisory consulting, retirement and estate planning, business valuation, employee benefit plan audits, and computer technology consulting. The firm has developed specialized compliance practices in two highly regulated niches: Defense Contract Audit Agency (DCAA) support for government contractors and Title IV audits for proprietary post-secondary schools, along with governmental and non-profit audit services under OMB A-133 standards.

The firm's revenue model is traditional professional services billing on a quote-based, pay-as-you-go engagement basis, with a free initial consultation and no publicly disclosed pricing. Distribution is entirely direct through two physical Ohio offices, supported by phone, email, and ShareFile for secure document exchange. The firm holds CPA registrations in eight U.S. states (Ohio, Kentucky, West Virginia, Georgia, South Carolina, Montana, Michigan, and Florida), is a member of the AICPA Peer Review Division with consecutive unmodified peer review reports, and maintains BBB accreditation. The core technology stack consists of standard CPA tools — ShareFile for secure file transfer, electronic tax filing systems, and conventional accounting/auditing software — with no proprietary technology platform, AI/ML capabilities, or software products disclosed.

Customer segments span defense contractors and Title IV schools (primary verticals), government entities and non-profits, small-to-medium businesses across diverse industries (restaurants, retail, manufacturing, construction, professional services, agriculture), and individual high-net-worth clients. The go-to-market approach is sales-led and relationship-driven, relying on word-of-mouth referrals, professional association memberships (AICPA, OSCPA, PCPS), and community involvement through Dayton-area business organizations. The firm is founder-owned with no institutional investment, private equity backing, or parent company, operating as a traditional independent professional services partnership.

Name

Manning & Associates CPAs

Legal name

Manning & Associates CPAs, LLC

Website

https://manningcpallc.com

Company type

Private

Founded year

1980

Operating status

Operating

Headcount range

1–10 employees

Short description

Manning & Associates CPAs is a privately held, full-service CPA firm founded in 1980 in Dayton, Ohio, serving defense contractors, Title IV schools, SMBs, government entities, and individuals with tax, audit, advisory, and specialized DCAA compliance services.

Ownership category

akta.pro rank

Product category

Certified Public Accounting Services

NAICS

Offices of Certified Public Accountants (541211)

akta.pro primary industry

Capital Markets Advisory (IPO Readiness, SPAC, ECM/DCM Advisory) (BPAHAOAL)

Keywords

• Certified public accounting
• Tax preparation services
• Government contractor auditing
• Financial statement audits
• Management advisory services

Headquarters

HQ city

Dayton

HQ country

United States

HQ region

North America

Offices2 records

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Marketing or Sales, Infrastructure

Revenue model

1. Professional Services Revenue: Full-service CPA firm providing accounting, auditing, tax preparation, and advisory services. Revenue generated through professional service fees for ongoing client engagements, project-based work, and annual tax preparation services.

Pricing tiers

Go-to-market motion1 record

Distribution channels2 records

Marketing channels5 records

Core offering

Manning & Associates CPAs, LLC is a full-service certified public accounting firm offering tax preparation and planning (federal, state, local, estate, gift, excise, sales, franchise), financial statement audits and reviews for profit, non-profit, and government entities, DCAA/DCMA government contractor compliance support, Title IV compliance audits for post-secondary schools, employee benefit plan audits, management advisory consulting (valuation, succession planning, mergers), small business accounting and payroll, and retirement/estate planning. The firm operates across two Ohio offices and is registered in eight U.S. states.

Product overview

Manning & Associates CPAs, LLC is a full-service certified public accounting firm offering a comprehensive suite of professional services. The firm operates as a unified service organization rather than a platform-plus-modules software product. Core offerings include tax preparation and planning (federal, state, local, estate, gift), business assurance auditing (for-profit, non-profit, government), small business services (accounting, payroll, financial statements), management advisory consulting (strategic planning, business valuation, succession planning), and specialized government contractor support (DCAA/D CMA compliance). Additional services include Title IV auditing for post-secondary institutions, employee benefit plan audits, retirement and estate planning, and computer technology consulting. The firm was founded in 1980 and serves clients across Ohio, Kentucky, West Virginia, Georgia, South Carolina, Montana, Michigan, and Florida.

Differentiator

Problem solved

Functional benefit

Products and services

• Small Business Services Comprehensive accounting services for small businesses including financial statement preparation (compilations, reviews, audits), monthly/quarterly/annual reporting, check processing services, and payroll processing with check writing and tax reporting.
• Management Advisory Consulting Strategic and operational advisory services including strategic planning assistance, succession planning, forecasted and projected financial statements, business valuation, and merger analysis and planning for business owners and management teams.
• Government Contractors Services Specialized DCAA and DCMA audit support for government contractors, including resolution of audit findings, accounting system setup for compliance, overhead and G&A rate analysis, incurred cost reports (ICE), FAR compliance assistance, wrap rate calculations, and business certification assistance.
• Tax Preparation and Planning Federal, state and local income tax preparation services; estate, gift, excise, sales, and franchise tax services for individuals, corporations, fiduciaries, partnerships, LLCs, and family limited partnerships.
• Retirement and Estate Planning Tax minimization strategies and retirement and estate planning services for individuals and families seeking to structure assets for long-term tax efficiency and wealth transfer.
• Business Assurance Auditing Financial statement audits for profit, non-profit, and government organizations, including OMB A-133 compliance audits, and reporting on the credibility of financial information.
• Employee Benefit Plan Services Audits of pension plans, profit sharing plans, VEBAs, health and welfare plans, and 403B plans for plan sponsors and trustees.
• Title IV Auditing Title IV compliance audits and financial statement audits for private for-profit post-secondary schools and colleges to maintain compliance with U.S. Department of Education annual audit requirements.
• Computer Technology Consulting Technology planning, implementation, training, and documentation services for business systems, including advice on accounting software selection and deployment.

Named customers1 record

Segments5 records

Ideal customer profiles5 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Partnerships

Six partnerships are on record, tiered core and minor.

• American Institute of Certified Public Accountants (AICPA)coreOthersMember of the Private Companies Practice Section (PCPS) and Peer Review Division for CPA Firms. Firm periodically undergoes peer reviews of system of quality control for accounting and audit practice. Partner John M. Keller serves as Chairperson for the AICPA Peer Review Board.
• Ohio Society of Certified Public Accountants (OSCPA)coreOthersMember of OSCPA, with partners actively involved in OSCPA committees including the IPA Advisory Committee and AICPA Peer Review Program Acceptance Committee.
• Private Companies Practice Section (PCPS)coreOthersMember of PCPS, a division of AICPA providing resources and peer review programs for CPA firms serving private companies.
• Better Business Bureau (BBB)minorOthersBBB Accredited Business demonstrating commitment to ethical standards and consumer trust.
• Dayton Development CoalitionminorOthersLocal economic development organization supporting business growth in the Dayton region.
• NFIBminorOthersNational Federation of Independent Business membership supporting small business interests.

Scale indicators3 records

Recent moves6 records

Expansion highlights4 records

Broad incumbents

• Carr, Riggs & Ingram: Top-25 national CPA and advisory firm serving closely held businesses, non-profits, and government entities with tax, audit, and consulting services. Overlaps strongly with Manning's segment mix at broader scale.
• FORVIS: Top-10 national CPA and advisory firm formed from the merger of BKD and Dixon Hughes Goodman, serving mid-market and closely held clients across the U.S. Major consolidator and competitor for talent and clients.
• Marcum LLP: Top-15 national accounting and advisory firm providing tax, audit, advisory, and technology services to middle-market and growing companies. Broad incumbent competitor for the same client segments.
• Eide Bailly: Top-25 national CPA firm providing tax, audit, advisory, and technology services to mid-market clients across many states. Represents the broader incumbent competitor that absorbs regional firms and competes for larger engagements.

Direct peers

• The Bonadio Group: Upstate New York CPA and advisory firm of similar size with strong government/non-profit audit practice and closely held business focus. Comparable on segment specialization and full-service delivery.
• Rea & Associates: Ohio-based full-service CPA and advisory firm of comparable size serving closely held businesses, governments, and non-profits. Most directly comparable Midwestern regional peer with similar service mix and SMB/government client profile.
• GBQ Partners: Columbus, Ohio-based CPA and advisory firm offering tax, audit, and management advisory services to closely held businesses and non-profits. Closely comparable on size, geography, and full-service CPA offering.
• Clark Schaefer Hackett (now part of FORVIS): Former Ohio-based mid-market CPA firm that merged with FORVIS in 2023, historically offering tax, audit, and advisory to closely held businesses, governments, and non-profits across the Midwest. Directly comparable pre-merger and illustrates the consolidation path small/regional Ohio CPA firms are taking.

Regional players

• Doeren Mayhew: Michigan-based top-100 CPA and advisory firm serving closely held businesses with tax, audit, and advisory services. Comparable in service breadth and client profile but operating in a different geography.
• Whitley Penn: Texas-based full-service CPA firm providing audit, tax, and advisory to middle-market companies. Comparable on service model and mid-market focus but geographically distinct.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat3 records

Key risks6 records

Key highlights7 records

Customer concentration

Revenue estimate

Valuation estimate

Number of profiles

Profiles6 records

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Manning & Associates CPAs