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About Us

Our History

Fruth & Company was established in 1948 by C. Richard Fruth to provide timely, quality and innovative services to businesses and individuals of all sizes so they can achieve their maximum profitability and net worth values.

After 60 years in existence, the firm has grown to include offices in Fostoria, Findlay, Fremont, Delaware, Port Clinton, Prospect and Tiffin. We currently employ 23 team members with a wide variety of experience in Agribusiness, Automobile Dealerships & Service, Construction, Retail, Manufacturing, Quarry Mining, Insurance, Real Estate, Health Care, Dental Care, Land Development, Wholesale and other service industries. Our commitment to continuing professional education keeps our team at the forefront on current trends and developments in technical issues, tax law changes and new innovative advisory services.

Our Mission

Our mission is to help clients maintain financial viability in the present, while taking a proactive approach to achieve future goals. This requires open communication to reach an understanding of our clients' needs through research and sound analysis. Fruth & Company, PLL, CPA's is dedicated to meeting these goals with high standards of excellence and professionalism. We have been a staple of the area's business community for years, and pride ourselves on the level of esteem we have earned.

Our dedication to hard work has earned the respect of the business and financial community in and around the area. We believe this to be a direct derivative of our talent and responsiveness to our client base. Whether you are a current or prospective client, rest assured that individuals and businesses who choose Fruth & Company, PLL, CPA's receive competent and timely advice.

Our People

David R. Miller, CPA, CVA graduated from Capital University in 1982 and was certified in 1986.  David was certified as a Valuation Analyst in 1997.  He joined Fruth & Company in 1993 and became a partner in 2001.  He manages the Delaware office.  Areas of expertise include auditing, accounting, tax litigation support and business valuations.

Chris P. Chalfin, CPA graduated from Bowling Green State University in 1989 and was certified in 1989.  Chris joined Fruth & Company in 1987 and became a partner in 2001. Areas of expertise include financial reporting issues, tax planning, computer consultation and implementation, management advisory services, and extensive experience with the construction industry reporting requirements for bonding and O.D.O.T.

Patricia M. Margraf, CPA graduated from Tiffin University with a Bachelors of Business Administration degree majoring in Accounting and is a Certified Public Accountant.  Patricia joined Fruth & Company in February, 2007 and is manager of the Tiffin office.  She has more than 16 years of experience in public accounting with particular expertise in non-profits and more than 6 years in financial management of non-profits.  Areas of expertise are financial and tax reporting, budgeting for state and federal grants, cost allocations for grants and she is proficient in several accounting software systems.

Scott R. Borgio, CPA graduated from Bowling Green State University in 1999 and was certified as a Public Accountant in 2004. Scott joined Fruth & Company in 2018 as a manager of the Fremont and Port Clinton offices. Areas of expertise include individual and business tax compliance and planning, QuickBooks, QuickBooks Online, and he has extensive experience in the taxation of real estate.

Jonathan D. Hampshire, CPA graduated from Tiffin University with a Bachelors Degree in Business Administration majoring in accounting.  Jon was certified in 2000 and joined the Fremont office of Fruth & Company in January 2009. He currently works with the Fremont and Tiffin office.  Areas of expertise include accounting, financial reporting and business tax preparation.

Danielle Clouse, CPA graduated in 2007 from The Ohio State University with a Bachelor of Science in Business Administration, concentration in accounting and a Masters of Accounting Degree.  She obtained her CPA in 2009.  She is the Auditing Manager of the firm.  She has prior experience in public accounting, external audit, internal audit, internal controls, financial reporting and financial planning and analysis, in various industries including manufacturing, not-for-profit companies, benefit plans, healthcare distribution, and retail.  She joined Fruth & Company in 2014 working primarily on audits.

Carrie Hunter, CPA gradutated from Tiffin University in 1990 with a Bachelors Degree in Business Administration majoring in Accounting. She was certified in 2000 and joined the Fostoria office of Fruth & Company in February of 1994. Areas of expertise include accounting, financial reporting, and tax preparation.

Norma Brown attended Tiffin University and has over 40 years of experience as a staff accountant.  Norma joined the Fostoria office of Fruth & Company in November, 2003.  Areas of expertise include auditing, accounting, financial reporting, tax preparation and QuickBooks and Peachtree software.

Debbie Braun has 31 years of experience as a staff accountant.  She joined the Fostoria office of Fruth & Company in November 2003.  Areas of expertise include payroll preparation, accounting, financial reporting and tax preparation.

Janet Kroos graduated from Owens Community College and has more than 20 years of accounting experience.  She joined Fruth & Company as a staff accountant in the Fremont office in January 2009.  Areas of expertise include payroll preparation and tax reporting, accounting, financial reporting and tax preparation.

Melissa Tiell graduated from Tiffin University in 2011 with a Bachelors of Business Administration degree, majoring in Accounting with focus on Forensic Accounting.  Melissa joined Fruth & Company's Tiffin office in January 2013. She currently works in the Fostoria office. Areas of expertise include auditing, accounting, financial reporting, QuickBooks, QuickBooks Online, and tax preparation.

Kelly Lease graduated from Tiffin University in 2002 with a Bachelors of Business Administration degree, majoring in Accounting. Kelly joined Fruth & Company's Tiffin office in January 2013 working with payroll preparation, accounting, and tax preparation.

Firm Memberships

To support efforts to provide consistent, quality performance in the accounting profession through self regulation, Fruth & Company continues its membership in The American Institute of Certified Public Accountants.  Membership requires firms to undergo a rigorous examination of the firm's quality control system every 3 years by an outside CPA firm specially trained for this purpose.

We successfully completed our ninth peer review in 2015.  Fruth & Company's commitment to professional excellence is reinforced through participation in the peer review process.

The review also satisfies all requirements established by both the Ohio Society of Certified Public Accountants and the Accountancy Board of Ohio.

Our memberships include:

  • American Institute of Certified Public Accountants
  • Ohio Society of Certified Public Accountants
  • Fostoria Chamber of Commerce
  • Findlay Chamber of Commerce
  • Delaware Chamber of Commerce
  • Port Clinton Chamber of Commerce
  • Tiffin Chamber of Commerce
  • Sandusky County Chamber of Commerce
  • Sandusky County Farm Bureau
  • Wyandot County Farm Bureau
  • CPA Network
  • Fostoria Economic Development Corporation
  • National Association of Certified Valuation Analysts