D. R. Payne & Associates

119 North Robinson Avenue, Suite 400 • Oklahoma City, OK  73102 • Office Phone (405) 272-0511

 

Our Personnel

David R. Payne, CPA/ABV, ASA, CIRA/CDBV, CTP

David R. Payne CPA, ASA, CTP, CIRAMr. Payne is Firm Managing Director of D. R. Payne and Associates, Inc. To every engagement, he brings over 35 years of experience in accounting, appraisal, management and consulting, in both private industry and the public sector. Before organizing the firm, Mr. Payne was a partner in the Consulting Group of the international accounting firm of KPMG Peat Marwick. Mr. Payne also serves as Director and Principal of Business Valuators & Appraisers as well as Turnaround Professionals, sister organizations specializing in appraisal and business management services, respectively. He has served as interim chief executive officer or financial officer during turnarounds and restructurings, court appointed trustee and receiver, as well as expert witness in matters of appraisal and damage assessments.

 Mr. Payne earned his B.S. in Accounting from Oklahoma Christian University in 1980. He has advanced his professional education through a number of specialized seminars, courses and certifications, including the following: Accredited Senior Appraiser (ASA) in Business Valuations; Certified Turnaround Professional (CTP) and Certified Insolvency and Restructuring Advisor (CIRA). He was among the first 100 professionals to be certified as a CTP and one of the 80 charter members certified as CIRA. His extensive organizational affiliations include the American Institute of Certified Public Accountants (AICPA); the American Society of Appraisers (ASA - former local chapter president); the Turnaround Management Association (TMA); the Association of Insolvency Restructuring Advisor Examiners (AIRA - current national board member); and the Association of Certified Fraud Examiners (CFE).


Ann Marriott Payne CPA, CIRA, DABFA

Ann Marriott Payne CPA, CIRA, DABFAMs. Payne is Director of Litigation Consulting Services for the firm. She has over 35 years of consulting experience in the public, private and government sectors. Before joining D. R. Payne & Associates, she served as a financial analyst for the U.S Department of Justice in the U.S. Trustee Program and as a manager/supervisor for KPMG Peat Marwick and KMG Main Hurdman. In the banking and oil and gas industries she has experience in corporate accounting, planning, reporting, and financial analysis. She is also skilled in various computer modeling techniques and financial applications.

 Ms. Payne is a graduate of the University of Oklahoma, with a degree in Business Finance. She continues to participate in professional development programs in bankruptcy law and accounting, litigation support, and forensic accounting. She is a member of the American Bankruptcy Institute (ABI), the Oklahoma Society of Certified Accountants (OSCPA), the American Institute of Certified Public Accountants (AICPA), the Association of Insolvency and Restructuring Advisors (AIRA), the American College of Forensic Examiners (ACFE), and an associate member of the Association of Certified Fraud Examiners (CFE).


Mark Neumeister CPA

Mark Neumeister CPAMr. Neumeister is Director of Tax Services for the firm. He has over twenty years of experience in tax planning, tax controversies and tax compliance in both the public and private industry. Before joining the firm, Mr. Neumeister was Vice President Tax at Fleming Companies, Inc. (a Fortune 100 company). While at Fleming, Mr. Neumeister was responsible for the company’s overall tax planning, policies, procedures, filings, audits, appeals and litigation. He was an integral member of executive merger and acquisition team. At Fleming, Mr. Neumeister was responsible for all aspects of relevant taxes covering, U.S., state, and local jurisdictions, and including, income, franchise, net worth, sales & use, cigarette, other tobacco, excise, other sundry taxes and unclaimed property. Previous to Fleming Mr. Neumeister was a Senior Manager of Tax Services at Deloitte Touche LLP, where he served clients in the industries of retail, wholesale, manufacturing, professional services, construction, automobile dealers and others.

Mr. Neumeister is a certified public accountant (CPA) with more than twenty years of experience in the area of taxation. Mr. Neumeinsters practice is focused in the areas of tax controversies, dispute resolution, and tax planning for business and high net worth individuals. He has successfully defended companies and individuals before the Internal Revenue Service with extensive experience in the Coordinated Industry Case (formerly large case) program, and has advised companies on state or local tax controversies in nearly forty states. Mr. Neumeister has extensive experience with Securities & Exchange Commission (SEC) tax disclosures and accounting for income taxes (FAS 109).

Mr. Neumeister is a graduate of the University of Nebraska at Lincoln, with a B.S. in accounting (1982) and a M.P.A. with emphasis in taxation (1985). Mr. Neumeister has participated in or instructed continuing education programs in the areas of business tax planning, individual tax, tax technologies, accounting methods, tax controversies and others.


Carrie M. McEntire, CPA, CVA, CIRA/CDBV

Luciana SimmonsMs. McEntire is a Manager for the firm. She joined the firm in December 2011 and has extensive experience in preparation of business valuation reports, expert witness reports, bankruptcy court reports and other special project reports used in litigation proceedings. Ms. McEntire is a Certified Public Accountant (CPA), Certified Valuation Analyst (CVA), Certified Insolvency and Restructuring Advisor (CIRA) and Certified Distressed Business Valuator (CDBV).

At D. R. Payne & Associates, Ms. McEntire is responsible for the financial management and oversight for fiduciary (receiver and chief restructuring officer) engagements and management of other bankruptcy, valuation and forensic accounting engagements. She has experience in many industries, including, but not limited to, oil and gas extraction, drilling and service companies, restaurants, wind turbines, dairy farms, real estate, manufacturing/fabrication companies, retail, and construction.  

Ms. McEntire is a graduate of the University of Central Oklahoma with a Bachelor of Science in Accounting with a Minor in Finance. She is a member of the Oklahoma Society of Certified Public Accountants (OSCPA), the American Institute of Certified Public Accountants (AICPA), the National Association of Certified Valuation Analysts (NACVA) and the Association of Insolvency and Restructuring Advisors (AIRA).


Sandra J. (Sandy) Bassett, CPA

Ms. Bassett is a Certified Public Accountant and licensed Nursing Home Administrator who joined the firm in 2015.  Prior to that time, Ms. Bassett worked closely with the Firm throughout a receivership that commenced in the fall of 2010, followed by contract work for the Firm on other matters, including agreed upon procedures and litigation support. While employed with the firm, Ms. Bassett has gained experience working with a variety of industries including, but not limited to, healthcare, both long and short-term multi-family housing, oil and gas, and farming/ranching.  Her specialty work areas include receiverships, valuations, and forensic accounting/litigation support.

Ms. Bassett is a graduate of the University of Central Missouri in Warrensburg with dual bachelor of science degrees in business administration and personnel management accompanied by a minor in journalism.  She continued her education in accounting at the University of Central Oklahoma.  She is a member of the American Institute of Certified Public Accountants (AICPA) and the Oklahoma Society of CPA’s (OSCPA).  Ms. Bassett is also an active member of the philanthropies of P.E.O. and the VFW Auxiliary.


Chandler B. Lidia, CPA

Mr. Lidia is a Consultant at D. R. Payne & Associates, Inc.  Mr. Lidia joined the Firm as a full time professional in 2018 after completing a year with the Firm as an accounting intern.  Since joining the Firm, Mr. Lidia has assisted in the preparation of business valuation reports, expert witness reports, bankruptcy and receivership court reports and other special project reports used in litigation proceedings.  Mr. Lidia is a Certified Public Accountant, licensed in Oklahoma by the Oklahoma Accountancy Board.

 

Mr. Lidia is a graduate of the University of Oklahoma (BBA in Accounting 2017) and also completed continuing education at the University of Central Oklahoma. He is a member of the American Institute of Certified Public Accountants (AICPA) and the Oklahoma Society of CPA’s (OSCPA).  

 
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