Leadership

PARTNERS:  Dustin E. Lobaugh, CPA; Chad L. Parker, CPA; James L. Gordon; CPA, Roger A. Sink, EA, PA, ATA, ABA, ATP; Michael E. Holtman, CPA; Victor D. Barbo, CPA


As our years of experience have accrued, the world of tax and accounting services has evolved.
Our commitment to each client's success in any generation continues to be paramount.


In 1946, original founder Dale S. Van Valkenburgh, established what is now known as Manhattan's most enduring accounting firm: Sink, Gordon & Associates LLP. Managing partner, Roger A. Sink, joined the firm full time in 1958 and has provided strength and longevity for the firm for many decades. History proves that unpredictable markets and an ever-changing world are constant. Over the past 70 years, SGA has expanded to continually provide accounting services tailored to meet each client's individual needs in any market by combining traditional skills with the latest technologies and strategies to deliver solutions. Growing from a few staff in 1946 to over 50 highly-respected current employees, we are here to help you leverage the knowledge that comes from decades of experience. While our headquarter office is located in downtown Manhattan, our expanded offices are located in Clay Center, Waterville, Marysville and Hiawatha to better serve the needs of northeast Kansas.


Partner Profiles

Roger A. Sink, EA, PA, ATA, ABA, ATP


Roger joined the firm full time in 1958 after graduation from Kansas State University. The firm was founded by Dale S. Van Valkenburgh in 1946. Through the years, Roger provided a strong leadership foundation from which the firm has grown and succeeded. Roger is managing partner and works with clients in general taxation, business management services and planning, estate tax planning and financial planning. He is a member of the National Society of Accountants and the Public Accountants Association of Kansas, of which he served as president in 1973. Roger has a long history of giving back to the Manhattan and K-State community. His many areas of service include the Manhattan Airport Advisory Board, the Kansas Wildscape Foundation Board of Directors, Meadowlark Hills Foundation, and the Manhattan Area Chamber of Commerce. He is a member and past chair of the board of directors for KS StateBank, a trustee of The Master Teacher Institute for the Arts, and member of the K-State Endowment Association. Roger has served on the Mike Ahearn Scholarship Fund Board, the K-State Intercollegiate Council, and he and his wife, Connie, are members of the KSU Foundation Board of Trustees. He is also a member of the K-State President's Club and the Land Grant Legacy Society. Roger serves as a Trustee for the Greater Manhattan Community Foundation. In 2007, Roger was awarded the prestigious Manhattan Legacy Award by the Meadowlark Hills Foundation. Roger was inducted into the Accounting Hall of Fame in 2001.  Outside of his work at SGA, he and his wife, Connie, have farming and ranching operations in Kansas and Nebraska. He is also a Pizza Hut franchise owner in North Carolina and South Carolina.

James L. Gordon, CPA | Email  |  LinkedIn


Jim has provided tax, consulting and accounting services to clients for over 40 years. He graduated from Kansas State University in 1976 and joined the firm in 1980. As a partner, he provides leadership for the business consulting and tax services divisions within the firm. He works with clients on estate tax planning, business consulting, business valuation and income tax preparation and planning. Jim is an author and presenter of contining education programs in the areas of business valuation, income tax training and professional ethics. Community service is important to Jim, as he has served the Manhattan area in many roles. Jim was was one of the founders for the Greater Manhattan Community Foundation and served as the organization's first board president. Jim serves as the 2017 Chairman for the Manhattan Area Chamber of Commerce. Jim is a member of the American Institute of Certified Public Accountants, the Kansas Society of Certified Public Accountants and the Public Accountants Association of Kansas, of which he is past president.

Dustin E. Lobaugh, CPA | Email | LinkedIn


Dustin joined the firm in 1997 after graduating from Kansas State University with a Bachelor of Science in Business Administration. He provides leadership for the firm's trust and estate tax services and also serves as the quality control partner. In addition to trust and estate tax preparation, Dustin provides a wide range of tax preparation and consulting services including individual, corporate, partnership and non-profit taxation, along with small business and QuickBooks consulting. Dustin serves the Manhattan community as a trustee of the Greater Manhattan Community Foundation. Dustin is a member of the American Institute of Certified Public Accountants, the Kansas Society of Certified Public Accountants and member and past president of the Public Accountants Association of Kansas. Outside of his leadership at the firm, Dustin enjoys golfing and spending time with his wife, Cassie, and his son, Cooper.

Chad L. Parker, CPA | Email | LinkedIn


Chad has been practicing since 1998 after graduation from Kansas State University with degrees in accounting and agribusiness marketing. He joined the firm in 2000 and works primarily with clients in the areas of individual and business tax planning and preparation, QuickBooks software consulting as a QuickBooks ProAdvisor, and audits of not-for-profit organizations, municipalities and small businesses. As partner, Chad oversees the firms branch offices and also is in charge of firm productivity, processes and efficiency management. He is a member of the American Institute of Certified Public Accountants and the Kansas Society of Certified Public Accountants. A resident of Waterville, Chad serves his local community as a member of the St. Mark's Lutheran Church, the Valley Heights Rotary Club, the USD 498 Foundation Board, and of the Sutton Lodge AF/AM No. 85. Outside of his role at SGA, Chad enjoys coaching youth sports, running, spending time with family, and watching college and professional sporting events.

Victor D. Barbo, CPA | Email | LinkedIn


Victor has been with the firm since 1990 and has been in public practice since 1988. He primarily serves individuals and small businesses in the area of tax preparation, tax planning and consulting. A graduate of the University of Kansas, Victor is also president of the firm's ProSportsTax division and is a board member of Jared Allen's Homes for Wounded Warriors -- a national charity that builds and modifies homes for wounded veterans injured in combat situations. Victor is a member of the American Institute of Certified Public Accountants, the Kansas Society of Certified Public Accountants and the Public Accountants Association of Kansas, of which he is past president. Outside of the office, Victor enjoys golf and attending sporting events.

John Albrecht, CPA   |  Email  |  LinkedIn


John has been with Sink, Gordon & Associates LLP since September of 2003 and specializes in estate and gift tax, as well as tax planning and research. John is responsible for tax planning and consulting, small business accounting and consulting, individual income tax preparation and planning, and small business taxes. Professionally, John is a member of the American Institute of Certified Public Accountants and the Kansas Society of Certified Public Accountants. Prior to joining the firm, John graduated from Kansas State University with a Bachelor of Science in Business Administration and completed his Master of Accountancy in 2003. John enjoys spending time with his wife, Christina, and children: Anna, Claire, Sophia and Matthew. Outside of the firm, he spends his time working in the yard, reading books, helping his wife homeschool their children and working on big ideas.

Seth Gordon, CVA, CM&AA  |  Email  |  LinkedIn


Seth has provided business valuation and consulting for Sink, Gordon & Associates LLP since joining the firm in 2013. During his professional career, Seth has had the opportunity to learn about businesses and their value from a variety of different angles and perspectives.  He serves as the manager for the Business Valuation Division and is responsible for preparing business valuations, consulting to businesses and individuals, working as a merger and acquisition advisor, completing client tax returns, and providing comprehensive financial analyses. Seth is a Kansas State University graduate, earning his Bachelor of Science in Business Administration with a focus area in Financial Services and Financial Management in 2009. Upon graduation, he went on to earn two additional certifications: Certified Merger & Acquisition Advisor and Certified Valuation Analyst. Outside of his time at the firm, he serves as board president for the Pawnee Mental Health Foundation, is a member of the Greater Manhattan Community Foundation Young Trustees, fosters for the Riley County Humane Society, serves as a Committee Chairman for the Riley County Humane Society Capital Campaign, and is 2016 graduate of Leadership Manhattan. He and his wife, Natalie, reside in Manhattan.

Tom Martin, CPA  |  Email


Tom has been with Sink, Gordon & Associates LLP since January 2008 when he interned with the firm and continued after graduation from Kansas State University in 2009 where he earned degrees in Accounting and Finance.  Tom serves individuals and small-medium sized business clients with their financial, accounting and tax needs and specializes in Tax Planning & Preparation, Consulting, the Agricultural & Real Estate Industries, and Sale, Merger & Acquisition Transactions.  Professionally, Tom is a member of the AICPA, the KSCPA, and PAAK, of which he is a past president. Outside of his work at SGA, Tom is a member of the Clay Center Rotary Club and enjoys spending time with his wife Jessica, and their four children.

Justin Minchow, CPA  |  Email  |  LinkedIn


Justin joined the SGA team in January of 2011, and holds a combined 18 years of experience in the accounting field. Justin earned his Bachelor of Science in Business Administration in 1998, and his Master of Accountancy in 1999 from Kansas State University. He primarily focuses on taxes, including business return tax preparation, small business tax preparation/planning, bank tax return preparation, and individual tax preparation. Professionally, Justin is a member of the American Institute of Certified Public Accountants and the Kansas Society of Certified Public Accountants, and serves the community as a member of the Young Professionals of Manhattan and as the Board Member for the Konza United Way. Justin enjoys cheering on the many athletic programs at K-State and also enjoys cooking for family and friends.

Lori Murray, CPA  |  Email


Lori joined SGA in November 1985 and brings over 30 years of accounting experience to the firm. She is responsible for financial statement compilations and tax returns, specializing in work with restaurants and farming/ranching operations. Lori graduated with a Bachelor of Science in Business Administration from Kansas State University in 1985. She is a member of the American Institute of Certified Public Accountants and the Public Accountants Association of Kansas. Outside of her time at the firm, she attends St. Columbkille’s Catholic Church in Blaine, Kansas, and enjoys spending time with her family, reading and following K-State sports, as well as the Kansas City Royals.

Russell Shipley, CPA, CFE, CGFM, CGMA  |  Email  |  LinkedIn


Russell has worked in the accounting field for over 13 years, joining Sink, Gordon & Associates LLP in August of 2014. Russell specializes in audit, review, AUP’s, compilations, and consulting for government, for profit and not-for-profit organizations. Russell attended Kansas State University where he earned both his Bachelor of Science in Business Administration and Master of Accountancy degrees. Professionally, Russell is involved with committee events for the Kansas Society of Certified Public Accountants and is an active member of the Young Trustees of the Greater Manhattan Community Foundation. Outside of his professional commitments, Russell spends his time gardening, hunting, watching sports, and spending time with his three children.


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