At ComerNowling, we do not spend a lot of time and money performing blind marketing campaigns.  If you have received information from us it is because we have thoroughly researched your Organization and believe that there is the potential for a long-lasting working relationship.  Our best resource for growth continues to be referrals and recommendations.  The following are a sample of referrals and testimonials received from some of our clients.

“We have been working with Comer, Nowling and Associates, P.C. (or its founders prior to ComerNowling) for almost 15 years and hope to continue working with them for another 15 years.  They are the only firm we will trust to give us timely and accurate answers to our complex real estate tax questions.”

David G. Hruska, President, Mid-Continental Capital Corporation, Inc., San Antonio, Texas

"We have worked with ComerNowling since 2004.  Our management company oversees a large portfolio of affordable (subsidized) communities for seniors and those with mobility impairments in upstate New York.  ComerNowling has provided high quality service and is an excellent resource for information.  We benefit as clients from their nationwide practice and use of technology.  We are able to interact with the firm through their on-site field work and through email and phone throughout the year.  We are pleased with their services and value their experience and expertise." 

DePaul Housing Management, Albany, New York

"The Justus Companies are celebrating our 100^th year in the Real Estate industry, and over the years we’ve come to understand that success is built upon the foundation of solid business relationships.  Since beginning our partnership with Comer, Nowling And Associates, P.C.,  we’ve experienced a significant improvement in all applicable accounting and tax reporting facets of our company due to their exceptional knowledge, dedication and service."  

Walter E. Justus, President, The Justus Companies, Indianapolis, Indiana 

"I represent a nonprofit corporation which developed, owns and operates a building that provides housing and support services to very low income seniors. The corporation, in addition to ongoing operation, managed a substantial renovation of the building. ComerNowling handled the usual audit and at the same time as cost certification for the renovation. The work products were excellent and the service outstanding."

Robert Agus, Washington, D.C.

"ComerNowling has been a professional firm and responsive to our specific accounting criteria.  They work diligently to accommodate the needs of government entities from HUD to State Housing Authorities.  I would strongly recommend ComerNowling to any business needing audits, cost certifications and tax returns."

Roger Jones, President, Companion Associates, Inc., Charleston, South Carolina

“Reliance Capital Partners is owner and operator of many affordable housing units. Over the last 4 years we have had the privilege to work with Comer Nowling on all our property audits as part of our participation in the Section 8 housing program. Rarely do you find a company where everyone from the owner down takes such a personal involvement in making certain that the client is taken care of. Comer Nowling is a trusted part of our team providing excellent service and reliability. We highly recommend them to all our business associates and commend them on a job well done.”

Andre Coren, Shareholder, Reliance Capital Partners, Los Angeles, California

"We have used Comer Nowling Associates for over three years and find their services as one of the best.  We are located in St. Louis and I receive better and faster service than when we used a firm in St. Louis.  They are up to date on all aspects of Senior Housing and working with HUD compliances and not for profit 990’s.  Everyone we have worked with at the firm has been really good to work with. 

Jim Koczela, CFO, Boulder Housing Partners, Boulder, Colorado 

"ComerNowling provides auditing and tax services for our tax credit LLLPs.  They are very efficient and responsive.  We have worked through some complex issues related to energy tax credits and transfers of partnership interest and they have been extremely helpful in providing guidance to the transactions."

Terri Ballew, Director of Finance, Crown Center for Senior Living, St. Louis, Missouri 

"Comer Nowling has met or exceeded all of our expectations for the services provided.  We, WH Long Rentals, Inc., appreciate the timeliness of the services provided by Comer Nowling.  The staff at Comer Nowling is well educated in the field that they serve."

Jeff Tull-Nunn, WH Long Associates, Lafayette, Indiana

"I’ve really enjoyed working with ComerNowling the past ten years.  My experiences have always been great. They have been helpful and proactive in all the work they’ve done for me, in both my personal and business work.  I would recommend them to anyone."

Chris Platt, CRP Technical Solutions, Inc., Indianapolis, Indiana 

"Comer Nowling has been doing our affordable housing audits for many, many years.  They are fast, complete; they get the submissions done to HUD on HUD’s timeline, on HUD’s format.  They understand our business and reflect unusual situations in the audit.  They are accessible to our calls, even during tax season, very quickly.  Their prices are extremely competitive."

Gary Hediger, President, Hediger Enterprises, Inc., Greenville, South Carolina 

"I own one HUD property and found ComerNowling about 5 years ago.  Prior to ComerNowling my audits always resulted in negative results.  ComerNowling worked with me to understand HUD regulations and the reporting requirements.  My audits now go very smoothly and I can once again take significant distributions out of the property because of my clean record with HUD since engaging ComerNowling.  They are always available with any questions I may have and extremely helpful."

Sherri, President, Beacon Place Apartments. Philadelphia, PA

"ComerNowling has always provided the best quality of work as well as staff."

Jeffrey L. Price, Accounting Manager, Kirkpatrick Management Company, Indianapolis, Indiana

"I have worked with various auditors and CPA firms for the past 35 years and find ComerNowling to be the best group I have ever worked with.  They are detailed, responsive and always take the time to help you.  T'he audits and tax returns they do for us are always on time to meet the deadlines of our investors."

Cynthia Job, Accounting Manager, Garrison Companies, Kansas City, MO

"I have received excellent services from ComerNowling for over 5 years.  They have excellent accountants that have responded to my many needs.  I have used the audit services and initially I was not clear as to how to keep the proper records.  Over the course of the last couple of years with their guidance I now am able to maintain very clear and accurate accounting records.  Mr. Nowling has gone out of his way to help me with special bank issues in a fair and professional manner.  After talking with other firms I realize that their costs are quite reasonable according to the services provided.  I would recommend them to my friends or others without hesitation."

Bill Todd, General Partner, Sweet Owen Manor, Spencer, IN

“We have been using ComerNowling since we started our business over seven years ago. They are professional, responsive, and really understand the HUD housing marketplace. In addition, as someone who does not have a bookkeeping background, I appreciate their willingness to jump in and coach me if there is something I could be doing better.”

Kindle Craig, Executive Director, Barton Foundation, Lake Tahoe, Nevada 

"ComerNowling has been doing our work now for about 10 years.  I have always been very pleased that our reports were always out on time and were submitted to REAC in a professional manner.  I hope to continue using them in the future.  Many thanks to ComerNowling."

Ray Trumble, Trumble Financial Services, Omaha, Nebraska 

"This was our first year with Comer and Nowling and we were very pleased. We changed accountants due to our HUD audit and glad we moved some of our other accounts also. It proved to be a good move. Our audits were done correctly and subimittted on time as well as our tax returns at a fair price. We plan on moving the rest of our accounts there for 2011.  Good firm with good people.  It's a relief to know that it will all get done on time without penalties and letters from the agencies we work with.  They know what they are doing."

Cheryl Palen, President, Palen Real Estate, Inc., Forrest, Illinios 

"I have been involved with federal housing programs (HUD, Rural Development) for the better part of 36 years as a developer and property manager.  ComerNowling are my auditors of choice!  ComerNowling understands my needs and delivers the product in a fashion that is on time, satisfies the needs of the various government policies and agencies responsible for overview of the completed work.  All the while affording the time necessary to answer any questions I have, or providing written responses to the various agencies.  Their process provides me with the security and peace of mind needed to continue in dealing with supplying affordable housing.  And the best part is that the cost of the work fits the budget.

Jerry A. Morris, President, JAM, Hawaii