Updated March 2017
RESOURCE LIST
The Commission is prohibited, under RCW 42.17.260(7), from providing lists of applicants for
commercial purposes.
We read this statute as constraining us from making available the names, addresses, and phone
numbers of applicants who have received Credit Reservation Contracts to those parties who could
provide services necessary for the viability of the projects, such as lenders, lawyers, and accountants.
We are pursuing an alternative approach of supplying to the applicant’s lists of practitioners in various
fields: accountants, attorneys, consultants, lenders, property managers, and syndicators. We hope
that the resource list will facilitate applicants in obtaining the advice and resources to produce a
successful project.
We have assembled this list with two cautions. First, the list is not exhaustive. We contacted
practitioners that we were aware were active in providing services to tax credit projects, and were
approached by others to be included on a resource list. There are likely others available that we are
not aware of or that we may have overlooked.
Second, the Commission does not endorse any of the companies or individuals on the attached lists,
and has not verified that the comments provided by those on the list are accurate. We have merely
compiled the list. You should use your own judgment in selecting any of the parties listed to assist in
your project.
We update the resource list periodically. Anyone wishing to be added to the list should contact the
Multifamily Housing and Community Facilities Division at (206) 464-7139 or email us at
askusM[email protected] for a copy of the resource information form. This form can be returned to the
Commission by fax or by mail. http://wshfc.org/mhcf/9percent/resourcelistrequest.pdf
Updated March 2017
10900 NE 4th Street, Suite 1700
Bellevue, WA 98004
Contact: Andrew Prather, CPA; Jeff Meier
Phone: (425) 635-4571
Fax: (425) 709-6575
Email: aprather@clarknuber.com ; jmeier@clarknuber.com
Accounting, Auditing, Taxes, Federal Compliance, Cost Certifications, Systems, consulting and general management
consulting.
501 Congressional Blvd, Suite 300
Carmel, IN 46032
Contact: Williams D. Farrington
Phone: (317) 848-5700 ext. 104
Fax: (317) 815-6140
Email: bfarrington@doz.net
DOZ is a certified public accounting firm providing professional services to manager, owners, not-for-profit sponsors,
and investors of multifamily housing, senior and independent living facilities, and related real estate entities. DOZ is well
versed in LIHTC, HUD, RD and state agency. The firm annually provides various accounting and auditing, consulting, and
tax services to over 3,100 entities located throughout the US, encompassing over 46 states, including Washington State.
1901 65th Avenue West, Suite 100
Fircrest, WA 98466
Contact: Michael J. Favors, CPA ; G. Matthew Rettig , CPA or April A. Bergren, CPA
Phone: (253) 564-4993
Fax: (253) 564-2508
Email: mike@favorscpas.com ; matt@favorscpas.com ; april@favorscpas.com
Full service CPA firm with over 120 projects providing audit, accounting and tax services to low income and affordable
housing projects. We specialize in providing client service not always available in larger firms. Services include all
aspects of Section 42 housing requirements, HUD and USDA projects.
9757 Greenwood Ave. North
Seattle, WA 98103
Contact: Steven Judd, CPA, CMA, CFE ; Thomas G. Neill, CPA
Phone: (206) 298-9811
Fax: (206) 298-9772
E-mail: sjudd@finneyneill.com ; tom@finneyneill.com
A full service CPA firm working with not-for-profit organizations, developers, public housing authorities and public
development authorities who develop and manage HUD, Section 42, and New Markets affordable housing and
commercial projects. Services provided include 10% and Final Cost Certification Audits; annual financial statement
audits; tax return preparation/consulting; single purpose, mixed-use and tax-exempt bond financed projects.
FINNEY, NEILL & COMPANY, PS
FAVORS RETTIG, CPA’ S, P.S.
DAUBY O’CONNOR & ZALESKI, LLC
CLARK NUBER P.S.
ACCOUNTANTS
Updated March 2017
802 N Washington
Spokane, WA 99201
Contact: Jennifer Crofoot, CPA
Phone: (509) 624-9223
Fax: (509) 742-9211
E-mail: [email protected]m
Our firm is based in Spokane, but we provide services throughout the United States. Fruci & Associates has been in
business for almost 70 years and our staff has a wealth of experience providing services to not-for-profit and real estate
organizations; including consulting, Single Audits, bookkeeping, tax preparation, and internal controls. We are committed
to helping organizations get the service they deserve at reasonable rates.
600 Stewart Street, Suite 1900
Contact: Julleen Snyder, CPA
Seattle, WA 98101-1219
Phone: (206) 628-8990
Fax: (206) 628-0432
E-Mail: julleen@jjco.com
WEB site: www.jjco.com
Jacobson Jarvis is a full-service certified public accounting firm focusing 100% on the Not-For-Profit community,
providing audit, cost certification, tax and consulting services. Our auditors work solely with NFP clients to help them
achieve their mission.
14725 SE 36th Street, Suite 401
Bellevue, Washington 98006
Contact: Emily Kragh, CPA
Phone: (425) 453-2088 X 5214
(425) 679-5114 (direct)
Fax:(425) 646-3368
E-mail: emily@loveridgehuntcpa.com
Loveridge Hunt & Co. is based in Washington State with clients throughout the US. The firm's focus is on the affordable
housing industry and we have been involved with the LIHTC program since its inception. Services include
partnership/LLC audits, non-profit audits (A-133), reviews, compilations, attestation services, HUD REAC, audits of public
housing authorities, cost certifications (10% carryover, tax credit, HUD, RD and historic tax credits), BETC audits, upper
tier fund audits, partnership/corporate tax returns, returns for organizations exempt from income tax, advisory services
(evaluation of eligible basis, creation of appropriate entities, tax credit application assistance, carryover allocation
certifications, timing of investor entry, credit rate lock-in, rehabilitation issues, evaluation of syndicator proposals, tax
credit year 15 exit strategies), training and other consultation.
1300 114
th
Avenue SE, Suite 240
Bellevue, Washington 98004
Contact: Thomas Stagg
Phone: (425) 453-5783 X 2401
Fax: (425) 453-5784
FRUCI & ASSOCIATES, CPA
LOVERIDGE, HUNT & CO., PLLC
JACOBSON JARVIS & CO., PLLC
Novogradac & Company LLP
Updated March 2017
E-mail: Thoma[email protected]
Industry leader in tax credit, Novogradac & Company LLP is a national CPA firm with over 25 years’ experience providing
tax credit services such as 10% test cost certification, final cost certification, tax return preparation, financial statement
audits, tax credit counseling, etc. We also assist with compliance issues including tenant file reviews. We can provide
services form the inception of the deal all the way through year 15 exit strategy including compliance relates issues
during the project’s compliance period.
100 Second Avenue S Suite 270
Edmonds, WA 98020
Contact: John Maddux; Gary Squires
Phone: (425) 712-0515 Ext. 102
Fax: (425) 778-0448
E-Mail john@squiresmaddux.com
Ten percent carryover certifications, final cost certifications, audits and tax return preparation
1325 4th Ave. Suite 1705
Seattle, WA 98101
Contact: Lillian McDonell; Susan Reilly
Phone: 206-489-1700
Fax: (206) 382-3558
Email: lillian@watsoncpas.com; susan@watsoncpas.com
10% Test Cost Certification Audits; Final Cost Certification Audits, Tax Return preparation; Financial Statement Audits
WATSON & MCDONELL, PLLC
SQUIRES MADDUX & COMPANY, PLLC
Updated March 2017
2809 Great Northern Loop, Suite 100
Missoula MT 59808
Contact: David Bjornson
Phone: (406) 721- 8896
Fax: (406) 541- 8900
Email: bjorlaw@bjornsonlaw.com
David Bjornson is a CPA and an attorney. Has represented owners, developers and nonprofit entities in the acquisition,
development, construction and financing of affordable housing. Experienced in advising clients on projects in WA, MT,
OK and TX. Has a Masters of Law in taxation from NYU, and practiced law in Seattle with the accounting firm of Touche,
Ross & Co., and the law firm of Bogle & Gates.
In Seattle: In Spokane:
1111 Third Avenue Suite 3400
Seattle, WA 98101
Contact: Deborah Winter
Phone: (206) 447-8976
Fax: (206) 749-2034
E-mail: wintd@foster.com
Contact: Allison Schwartzman
Phone: (206) 447-6406
Fax: (206) 749-1962
E-mail: schwa@foster.com
Contact: Lindsay Coates
Phone: (206) 447-7263
Fax: (206) 749-2008
E-mail: coatl@foster.com
422 West Riverside Avenue, Suite 1310
Spokane, WA 99201-0302
Contact: Jeff Nave
Phone: (509) 777-1601
Fax: (800) 533-2202
E-mail: [email protected]
Foster Pepper provides legal representation of housing authorities, nonprofit and for-profit organizations, tribal entitles
and equity investors on tax credit projects and on bond financings. Tax Credit experience includes HOPE VI mixed
finance projects, tribal housing projects involving NAHASDA funds, tax-exempt general partners, and “4%” credits for
bond-financed buildings.
901 Fifth Avenue, Suite 4000
Seattle, WA 98164
Contact: Mark Kantor
Phone: (206) 812-2500
Fax: (206) 607-1850
Email: mkantor@kantortaylor.com
Legal services include preparation and/or review of real estate acquisition documents, preparation and negotiation of
developer, construction and management agreements, review of proposed equity financing commitments and
preparation of all equity financing documents, including partnership agreements, legal opinions, tax opinions and
related documents.
KANTOR TAYLOR NELSON EVATT & DECINA PC
FOSTER PEPPER PLLC
BJORNSON LAW OFFICES PC
ATTORNEYS
Updated March 2017
MILLER NASH LLP
4400 Two Union Square
601 Union Street
Seattle, WA 98101
Phone: (206) 622-8484
Fax: (206) 622-7485
3400 US Bancorp Tower
111 SW Fifth Avenue, Ste. 3500
Portland OR 97204-3699
Phone: (503) 224-5858
Fax: (503) 224-0155
550 Broadway Street, Suite 400
Vancouver, WA 98660
Phone: (360) 699-4771
Fax: (360) 759-4694
Website: www.millernash.com
A law firm providing legal services relating to low income housing tax credit projects
121 SW Salmon Street, Suite 1100
Portland, Oregon 97204
Contact: Robert Sullivan
Phone: (503)780-6319
Email: robslaw@spiritone.com
Attorney at Law
6785 S. Eastern Ave. Ste 4
Las Vegas, NV 89119
Contact: Steven Wolfe-Thompson
Phone: (702) 263-3030
Fax: (702) 995-0155
E-mail: wolfe@wolfelawyer.com
Representing owners, developers, investors, governmental agencies and nonprofit entities in the acquisition,
development, construction and financing (bonds and/or tax credits) of affordable housing.
WOLFE THOMPSON
ROBERT J. SULLIVAN, PC
Updated March 2017
Hayden, ID 83835
Contact: April Michael
Phone: (208) 660-4189
Fax: (888) 878-4088
E-mail: aprilm82@live.com
Services include: thorough reviews of move in & annual recertification’s in accordance with
LIHTC/Bond/HOME/Sec8 yearly audits
1221 East Pike Street, Suite 300
Seattle, WA 98122
Contact: Paul Purcell
Phone: (206) 860-2491
Fax:(206) 860-2094
E-mail: paulp@beacondevgroup.com
We provide superior consulting, development management, housing development, and planning services to non-profit,
public and faith-based organizations dedicated to building affordable housing and healthy communities. Our services
include: site identification, assessment and acquisition assistance, feasibility studies, construction management services,
investor identification and negotiation, public and private construction and permanent funding applications and
negotiations, and organizational assessment.
1420 5th Avenue, Suite1700
Seattle, WA 98101
Phone: (206) 292-1600
Fax: (206) 292-6033
Email: john.miller@cbre.com
The HUD/Affordable Housing Group of CBRE, Inc. serves owners of affordable multi-housing, HUD-regulated and LIHTC
properties throughout the country. We provide industry leading real estate advisory services, portfolio analysis, strategic
financial evolution, and real estate brokerage.
PO Box 31879
Seattle, WA 98103
Contact: Andrew Brand
Phone: (206) 605-2173
E-mail: andrew@evergreenhd.com
Evergreen Housing Development Group LLC helps clients develop better projects through a full range of development
services. We provide feasibility analysis, due diligence/application work, financial modeling, project management and
asset management services.
10532 35th Ave. NE
Seattle, WA 98125
Contact: Adam Diskin
INSITE BUILDERS
EVERGREEN HOUSING DEVELOPMENT GROUP, LLC
CBRE, INC.
BEACON DEVELOPMENT GROUP
AM CONSULTING
CONSULTANTS
Updated March 2017
Phone: (805) 896-6984
Fax: (805) 880-0334
General contractor and construction manager specializing in tax credit rehab and new construction; Complete
understanding of place-in-service and tax credit requirements; Assistance with due diligence, budgeting, planning and
zoning, building permits and asset management during construction
516 S. Maple St., Canby OR 97013
Contact: Maureen Guthner
Phone: (503) 266-2880
Cell: (503) 868-1106
E-mail: mguthner@canby.com
Appraisals and Market Studies for LIHTC, HUD & Rural Development; Affordable & Seniors Housing Specialist in Oregon,
Washington and California
1400 Summitview Ave. Suite 203
Yakima, WA 98902
Contact: Marty Miller
Phone: (509) 248-7014
Fax: (509) 575-3845
Email: martym2@orfh.org
ORFH provides direct, comprehensive, low-income housing development services to local non- profits, housing
authorities, municipalities and other organizations and individuals with a primary focus on multi-family rental housing
and related facilities for farmworker households. All necessary services to obtain capital financing and assure high
quality housing construction and management are provided.
2973 Cleveland Rd.
Wooster, OH 44691
Contact: Beth Hodges
Phone: (330) 345-7077
Fax: (330) 345-7088
E-Mail: bhodges@saltersvcs.com
File/Tenant compliance with Section 42 and HUD regulations; extensive experience with qualifying &
certifying tenants with layered program requirements and fair housing
1326 Bellevue Way NE #6
Bellevue WA 98004-3685
Contact: Mark Miller
Phone: (425) 451-8255
Fax: (425) 462-1921
Email: mmark7@qwest.net
Tax Credit applications, securing debt financing, securing equity financing, management consulting, joint ventures
between for-profit and nonprofit sponsors, below-market interest rate loan and grant applications.
SHELTER CAPITAL CORPORATION
SALTER LTD.
OFFICE OF RURAL & FARMWORKER HOUSING (ORFH)
NOVA INVESTMENT REALTY ANALYSIS
Updated March 2017
2223 112th Ave. NE, Suite 102
Bellevue, WA 98004
Contact: Len Brannen
Phone: (425) 454-8205
Fax: (425) 455-8546
E-mail: lenb@shelterresourcesinc.com
For profit affordable housing developer who actively seeks joint venture relationships with non-profit affordable housing
sponsors; brings resources and experience to the table
2829 Rucker Avenue, Suite 100
Everett, WA 98201
Contact: Tom Hoban
Phone: (425) 339-3638
Fax: (425) 405-2902
E-mail: [email protected]
Website: www.coastsvn.com www.coastmgt.com
Coast manages over 150 affordable housing communities, representing roughly 8,000 housing units throughout the
Northwest US. Coast has over 25 years of experience managing affordable housing including consulting, lease-up, turn-
around and stabilization of communities financed through LIHTC, Bond, RD and HUD. We have deep history of working
with non-profit, mission driven clients, as well as for-profit developers and investors. Coast also serves a large portfolio
of conventional housing and commercial properties, and offers real estate advisory and investment services. Coast
carries the Accredited Management Organization® designation from the Institute of Real Estate Management®.
THE COAST GROUP OF COMPANIES
SHELTER RESOURCES, INC.
Updated March 2017
800 Fifth Avenue, 17th Floor WA1-501-17-19
Seattle, WA 98136
Contact: Jan Laskey
Phone: (206) 358-7617
Email: jan.k.laskey@baml.com
Construction, permanent, and bridge loans; credit enhancement; direct investments. FHLB member with access to
Community Investment Program and Affordable Housing Program. Expertise in LIHTC Program and tax-exempt bond
financing. Construction and permanent taxable and tax exempt financing is available.
Community Lending Dept.
1420 5th Avenue, 8th Floor
Seattle, WA 98101
Contact: Ann Melone
Phone: (206) 344-5505
Email: ann.melone@usbank.com
We offer both conventional and tax exempt construction and permanent loans for affordable housing projects
(including mixed-use); letters of credit enhancement; tax credit equity investment; capital markets services including
municipal bond underwriting and derivatives; corporate trust and escrow services; and treasury management and
depository services.
621 Capitol Plaza Mall, Suite 800
Sacramento, CA 95814
Contact: Lisa Gutierrez
Phone: (916) 498-3457
Email: lisa.gutierrez@usbank.com
USBCDC provides construction and permanent financing for affordable housing projects and developers.
10900 NE 8th St. Suite 1250
Bellevue, WA 98004
Contact: Bryan Friend
Phone: (425) 452- 1486
Email: bryan.friend@unionbank.com
Construction and term financing, tax-exempt private placements direct tax credit investments, full cash
management and depository services interest rate management products.
1200 5th Avenue, Suite 1406
Seattle, WA 98101
Contact: Dulcie Claassen, Susan Duren
Phone: (206) 292-2922
Fax: (206) 292-0782
Email: dclaassen@wcra.net
WASHINGTON COMMUNITY REINVESTMENT ASSOCIATION (WCRA)
UNION BANK, NA
US BANCORP COMMUNITY DEVELOPMENT CORPORATION
BANK OF AMERICA COMMUNITY DEVELOPMENT BANKING GROUP
LENDERS
US BANCORP COMMUNITY DEVELOPMENT CORPORATION
Updated March 2017
Nonprofit bank consortium, very experienced, permanent loan provider able to coordinate with multiple funders and
provide technical assistance on nonprofit transactions. Long term, fixed rate loans to for profit and nonprofit
sponsors with below market rates. Can facilitate construction loan, tax credit purchase and bridge financing through
bank members. Taxable and tax-exempt bonds.
999 3rd Ave
11th Floor
Seattle, WA 98104-4019
Contact: Christine Rush
Phone: 206-292-3548
E-mail: rushch@wellsfargo.com
Construction, permanent, and bridge loans. Expertise in LIHTC and Tax Exempt Bond-Financing for Non-Profit and For-
Profit Borrowers.
WELLS FARGO BANK COMMUNITY LENDING & INVESTMENT DEPARTMENT
Updated March 2017
110-110th Ave., NE, Suite 550
Bellevue, WA 98004
Contact: Chris Craig
Phone: (425) 709-7256
Email: ccraig@acg.com
More than 25 years’ experience providing property management solutions for affordable housing developers and
owners.
710 NW 14th Ave Second Floor
Portland, OR 97209
Phone: (503) 802-3600
Fax: (503) 802-3648
The firm manages 12,000 multi-family units in Oregon, Washington, Idaho, Hawaii, Montana and Arizona in more than 210
projects. 125 RD, HUD or LIHTC properties totaling 5,000 units. Experience ranges from garden walk up, mid-rise, high rise, rehab
and repositioning, and high end luxury properties. Guardian offers training to site personnel organizes and supervises site
operations and accounting services and financial reports. The firm holds the ACCREDITED MANAGEMENT ORGANIZATION®
designation through the Institute of Real Estate Management.
PO Box 1847
Milton, WA 98354-1847
Phone: (253) 896-4100
Fax: (253) 896-3900
The Tax Credit Specialist: Full service property management company whose portfolio includes conventional, Retirement, and
Low-Income Properties.
190 Queen Anne Avenue North
Seattle, WA 98109
Contact: Rhonda G. Hue
Phone: (206) 465-8189
Fax: (206) 615-3408 E-Mail: rhue@seattlehousing.org
2829 Rucker Avenue, Suite 100
Everett, WA 98201
Contact: Tom Hoban
Phone: (425) 339-3638
Fax: (425) 405-29 02 E-mail: tomhoban@coastmgt.com Website: www.coastsvn.com | www.coastmgt.com
Coast manages over 150 affordable housing communities, representing roughly 8,000 housing units throughout the Northwest
US. Coast has over 25 years of experience managing affordable housing including consulting, lease-up, turn- around and
stabilization of communities financed through LIHTC, Bond, RD and HUD. We have deep history of working with non-profit,
mission driven clients, as well as for-profit developers and investors. Coast also serves a large portfolio of conventional housing
and commercial properties, and offers real estate advisory and investment services. Coast carries the Accredited Management
Organization® designation from the Institute of Real Estate Management®.
THE COAST GROUP OF COMPANIES
SEATTLE HOUSING AUTHORITY
OLYMPIC MANAGEMENT CO
GUARDIAN MANAGEMENT LLC
AMERICAN PROPERTY MANAGEMENT, INC.
PROPERTY MANAGERS
Updated March 2017
3810 196th Street SW Suite 10
PO Box 2170
Lynnwood WA 98036
Contact: Doug Repman
Phone: (425) 776-1294
Fax: (425) 776-1073 E-mail: repmand@quantumms.com Website: www.quantumms.com
Management - full service property management with portfolio of Bond and 9% Tax Credit properties.
5415 California Ave SW
Seattle, WA 98136
Phone: (206) 230-9874
Fax: (206) 230-9879 Email: [email protected]m
The Washington State Housing Finance Commission honored Indigo Real Estate Services, Inc. with a Proud Partner Award in 2014.
The Commission cited our professionalism, responsiveness and diligence in managing apartment properties throughout the state.
Indigo was founded in 1996 with a focused commitment to apartment property management services for Seattle based investors.
Our business model is to selectively align ourselves with quality clients who value a proactive entrepreneurial approach to
property management. We possess nationally recognized affordable and conventional apartment management expertise
offering full service and customizable property management solutions for high-rise, mid-rise, garden style and mix-use
multifamily housing communities.
INDIGO REAL ESTATE SERVICES, INC
QUANTUM MANAGEMENT SERVICES INC
Updated March 2017
1809 7th Avenue, Suite 1019
Seattle, WA 98101
Contact: Don Beaty
Phone: (206) 443-2320
Fax: (877) 878-2433
Email: dbeaty@smtgrp.com
One Boston Place, Suite 2100
Boston, MA 02108
Contact: Corine Sheridan, Diego Benites
Phone: (410) 451-7309 (C. Sheridan) (617) 624-8886 (D. Benites)
Fax: (617) 624-8999
E-mail: csheridan@bostoncapital.com ; dbenites@bostoncapital.com
Boston Capital is a national syndicator of tax credits providing equity, debt and unrated tax-exempt bonds for LIHTC
projects.
1875 Century Park East, Suite #920
Los Angeles, CA 90067
Phone: (310) 299-8402
Fax: (310) 402-0556
Email: ralph.coppersmith@ifgcapitalre.com
Provide tax credit equity and assistance to developers of affordable housing on 9% an 4% deals
895 Dove Street, Suite 475
Newport Beach, CA 92660
Contact: Ronne Thielen
Phone: (949) 438-1050
Cell: (714) 727-3851
Email: rthielen@r4cap.com
Providing equity and debt for Tax Credit developments
880 Carillan Parkway
St. Petersburg, FL 33716
Phone: (800) 248-8863
Providing equity and debt for Tax Credit developments.
10900 NE 8th St. Suite 1250
Bellevue, WA 98004
Contact: Bryan Friend
UNION BANK, NA
RAYMOND JAMES TAX CREDIT FUNDS
R4 CAPITAL
IFG CAPITAL
BOSTON CAPITAL CORPORATION
DON BEATY
SYNDICATORS
Updated March 2017
Phone: (425) 452- 1486
Email: bryan.friend@unionbank.com
Construction and term financing, tax-exempt private placements direct tax credit investments, full cash management
and depository services interest rate management products.
1307 Washington Ave., Suite 300
St. Louis, MO 63103
Contact: Beth Stohr
Phone: (314) 335-2626
E-mail: beth.stohr@usbank.com
We are a direct investor in a wide range of tax credit properties, including rehab and new, mixed- use, senior, and
special needs.
US BANCORP COMMUNITY DEVELOPMENT CORPORATION
