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Our Shareholders

Our Beginning

Hammerman, Graf, Hughes & Co., Inc. was formed in 1977 by Ben Hammerman, Richard Graf and Dennis Hughes. Today there are six shareholders. The firm specializes in accounting and auditing services, personal and business tax planning and consulting, and other business and nonprofit sector services.

Our Team

Richard P. Graf (Dick) - Shareholder Masters of Business Administration from the University of Dayton

Richard P. Graf has thirty-five years of experience specializing in the areas of personal and corporate taxation including tax and estate planning. Richard also specializes in succession planning, employee benefit planning and other human resource consulting, business valuation, litigation support and business consulting services.

Dennis J. Hughes - Shareholder Masters of Business Administration from the University of Dayton

Dennis J. Hughes has thirty-four years of experience specializing in accounting and auditing services and financial reporting. Dennis also has an extensive practice in personal, partnership and corporate taxation. Additional areas of expertise include support and valuation services.

Terry F. Offenberger - Shareholder Bachelor of Science Degree in Accounting from the University of Dayton

Terry provides a wide variety of tax, accounting and consulting services to his clients. He works with clients in various industries including manufacturing, wholesale, distribution, service, real estate and construction. Terry currently serves as Treasurer and Board Member at The Greenhouse Church in Miamisburg, Ohio. He is also a guitarist and vocalist with their music ministry. He is an active member of the Dayton Rotary and serves on the boards of The Tandana Foundation and His Hope Teen Challenge.

Andrew H. Scholes (Andy) - Shareholder Bachelor of Arts degrees in both Accounting and Business Administration from Malone College

Andrew H. Scholes joined the firm in 2001. Andrew previously served as a partner with Scholes & Scholes, CPAs. Andrew provides a variety of tax and accounting services to a wide range of industries including manufacturing, contractors, real estate, retail, medical and individuals. Andrew is the International Services Chair for the Kettering Rotary Club.

Amy Stephens Masters in Taxation, Bachelor of Science in Accounting, both from The University of Akron

Amy joined the firm in 2015. She specializes in working with closely held businesses and their owners, assisting with all aspects of their tax and accounting needs. Amy previously spent seventeen years with a national accounting firm serving industries including manufacturing, medical, service, government contracting and individuals. She currently serves as the Council President for the Springboro United Church of Christ and as President of the Waynesville Band Boosters.

Donald E. Stewart (Don) - Shareholder Bachelor of Arts degree in Accounting and Finance from Wright State University

Donald E. Stewart has twenty years of experience serving a diverse client base. Areas of emphasis and interest include financial reporting of not-for-profit charities and labor unions, and financial reporting, tax compliance and financial planning services for businesses and individuals.