Founded on Principle, Focused on Service

Our Auditing & Tax Services Team

The partners of Condley & Company, L.L.P., share the common traits of thorough professionalism and unquestionable integrity. Individually, each one brings their own nuanced experience to our clients. Leadership is the driving force behind our service-oriented philosophy.

To learn more about our firm’s leadership team, click on the names below for a biographical summary of each professional.

Leroy Bolt
Tax Partner

Leroy grew up in Amarillo, he is a graduate of West Texas State University, and he holds a Certified Public Accountant (CPA) designation from the American Institute of Certified Public Accountants (AICPA). He joined Condley & Company in 1978 and is a Partner in the Estate and Trust Department.

Mary Lee Brooks
Tax Partner

Mary Lee has been in the accounting industry for more than 30 years. She started as a staff accountant with Condley & Company’s tax services in 1981 and now serves as Partner in charge of the Tax Department.

Billy G. Edwards… In memoriam
Tax Partner

Billy joined Condley & Company in 1963. As a Partner, he specialized in providing individual and corporate tax planning services for the firm’s clients. Billy worked with clients in various industries, including oil and gas, and real estate.

Everett Ray Ferguson
Tax Partner

Ray joined Condley & Company in 1981. He serves as Managing Partner and as Chair of the Finance Committee and the Insurance and Benefits Committee.

Corby R. Flanagan
Tax Partner

Corby joined Condley & Company in 2000. As a Partner in the Tax Department, he provides tax services in compliance and planning for businesses and individuals, with a concentration on banking clients.

Ryan Gibson
Assurance Partner

Ryan joined Condley & Company in 2006. In his role as Assurance Partner, he is responsible for providing assurance and consulting services. In addition to his firm leadership role, Ryan works with a diverse group of clients, including financial institutions, employee benefit plans, healthcare, not-for-profits, and for-profit entities. His banking services for clients include internal audits, call reports and regulatory reporting assistance, year-end financial statement audits, loan reviews, directors’ examinations, and Bank Secrecy Act reviews. He also performs peer review engagements.

Jeff D. Graham
Assurance Partner

Jeff joined Condley & Company in 1995. He is the Partner in charge of the Assurance Department. His leadership role includes firm work in multiple industries for financial institutions, healthcare, not-for-profit, governmental, and other for-profit industries.

Timothy Bob Graves
Tax Partner

Tim joined Condley & Company in 1987. He serves as the Partner in charge of Estate and Trust Services, the internal management head of Technology and Building, and a Finance and Personnel Committee member.

Sherry A. Massengill
Tax Partner

Sherry joined Condley & Company in 1981. She serves as Partner for the Tax Accounting Services Department specializing in payroll and payroll tax return services.

Trey Todd
Tax Partner

Trey joined Condley & Company in 2013 and became a partner in 2019. Todd prepares federal, state and local tax returns for entities such as Corporations, Partnerships and S-Corporations and for individuals. He also assists with valuations of family limited partnerships, IRS audit defenses, and matters relating to Texas Franchise Tax and other state and local income tax issues.

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From left to right: Ryan Gibson, Timothy Bob Graves, Sherry Massengill, Leroy Bolt, Ray Ferguson, Corby Flanagan, Mary Lee Brooks, Jeff Graham