Our commitment to work together to serve our clients by building trust through insight and involvement have made us who we are today. Our services combine those of a traditional accounting and audit practice with unique entrepreneurial guidance, creative management strategies, and solid business expertise.
Our clients realize the long-term financial growth that comes as a result of seeking the confidence of experienced professional advisors.
Our commitment to personal services and a vision clearly focused on our clients’ goals builds relationships of the highest quality.
Jake R. Culotta, CPA, PFS, CGMA
Jake R. Culotta, Jr., CPA, PFS, CGMA was born in Birmingham, Alabama on December 16, 1955 and has lived in Birmingham all of his life. Jake graduated from the University of Alabama in 1979. He is married to Kerri and has four children. He earned Alabama Certified Public Accountant Certificate No. 2578 in 1981 and earned his AICPA Personal Financial Specialist Certificate in 1992. He received the Charter Global Management Accountant (CGMA) designation in 2012.
His primary area of practice includes business and tax planning and compliance for the firm’s business clients and its shareholders as well as providing a broad range of the firm’s business consulting services. Jake maintains a particular emphasis and expertise working with medical and dental practices as well as other healthcare ventures assisting with a variety of operational, financial and tax issues.
Jake is an active member of the American Institute of Certified Public Accountants and the Alabama Society of Certified Public Accountants. He also belongs to the Medical Group Management Association. He has been active in various committees of the Alabama Society of CPA’s. and is currently on the Federal Taxation Committee. He is past president of the Birmingham Chapter of the Alabama Society of CPA’s and a past member of the Council of the Alabama Society of CPA’s. Jake serves on various civic, church and charitable boards and committees.
Joel C. Scroggins, CPA
Joel C. Scroggins, CPA was born in Columbus, Georgia on August 12, 1953 and has lived in Birmingham for most of his life. Joel graduated from Auburn University in 1978 with his Bachelor of Science degree. He earned Alabama Certified Public Accountant Certificate No. 2478 in 1981.
Joel is an active member of the American Institute of Certified Public Accountants, the Alabama State Society of CPAs, and the Birmingham Chapter of the Alabama Society of CPAs. Joel is also involved in various civic activities in the community.
Stephen R. Hendricks, CPA, CVA
Stephen R. Hendricks, CPA, CVA, is a graduate of Birmingham Southern College, where he received his B.A. degree in accounting. Steve earned Alabama Certified Public Accountant Certificate No. 2794 in 1982 and has over 35 years of public accounting experience. Steve’s experience includes particular emphasis in working with a diverse client base in corporate, partnership, trust, estate, and individual taxation and planning, and not-for-profit accounting and taxation. Steve serves as the tax partner for the firm and his experience includes working with various clients in tax planning, entity choices, estate planning, and other tax related services. Steve’s experience also includes working with various non-profit clients regarding internal control issues, accounting policies, and taxation issues.
Steve is a licensed Certified Valuation Analyst (CVA) and is a member of the National Association of Certified Valuators and Analysts (NACVA).
Steve is a member of the American Institute of Certified Public Accountant and the Alabama State Society of Certified Public Accountants. He has served as a member of the Alabama ASCPA state taxation committee and also serves on the board of The Community of Hope Health Clinic, Treasurer of Alzheimer’s of Central Alabama, Secretary of the Vestavia Hills Chapter of the Rotary Club and Sunday School teacher at Ashbury United Methodist Church.
In his off time Steve enjoys spending time with family and friends and traveling.
Christopher L. Gillespie, CPA
Christopher L. Gillespie, CPA was born is Hartselle, Alabama and now resides in the Gardendale area of Jefferson County, Alabama. He is married to Karen Gillespie and has two children. Chris received his Bachelor of Science in Commerce and Business Administration from the University of Alabama, Tuscaloosa with Honors and holds an associate degree in general education. He earned the Alabama Certified Public Accountant Certificate in 1993.
His experience includes accounting and auditing; primarily for-profit, governmental, non-profit, and employee benefit plans as well as experience in taxation of corporate, partnership, non-profit entities and individuals. In addition, he is involved in the consulting, installation, and training in accounting systems. He has worked closely with international accounting firms on both national and international accounting and auditing engagements of subsidiaries for foreign reporting. His experience also includes corporate acquisitions and mergers including examinations of internal control structures for assistance in detection of improprieties in accounting systems. Additional specialties include litigation support and professional employer organization licensing and reporting.
Professional affiliations include the American institute of Certified Public Accountants, the Alabama Society of Certified Public Accountants, and the Association of Certified Fraud Examiners.
Tena J. Diliberto, CPA, CGMA
Tena J. Diliberto, CPA, CGMA is a life-long resident of Birmingham, Alabama. She graduated from Samford University in 1981 with a Bachelors of Science in Business Administration. Tena earned her Certified Public Accountant Certificate in 1988 and received the Charter Global Management Accountant (CGMA) designation in 2013.
Tena has over 35 years of experience in both public accounting and industry with heavy concentrations in healthcare, business management, and automated accounting systems. She joined Culotta, Scroggins, Hendricks & Gillespie, P.C. as a Senior Manager in August, 2006 and became a director of the firm in 2014. Tena serves the tax and accounting needs of a broad range of clients, serves as liaiason to local colleges, and handles intern recruiting for the firm.
Tena is a member of the American Institute of Certified Public Accountants and the Alabama State Society of Certified Public Accountants. She has served in various volunteer positions for the church and school at Prince of Peace parish in Hoover and in the community including the Crisis Center, Junior Achievement, and Central Alabama Women’s Business Center. When not at work, Tena enjoys reading, movies, scrapbooking, and spending time with her son, Joe.
Catherine R. Henretta, CPA
Catherine R. Henretta, CPA is a graduate of The Ohio State University, where she received her B.A. degree in accounting in 1982. Catherine earned her Ohio Certified Public Accountant certificate in 1982.
After working for an international accounting firm, Catherine joined Culotta, Scroggins, Hendricks & Gillespie, P.C. as a Senior Manager in August, 2007. Her primary area includes accounting and auditing, and taxation for businesses, trusts, not-for-profits, and individuals. Catherine also manages the company’s compliance with peer review and quality control.
Catherine is a member of the American Institute of Certified Public Accountants and the Alabama State Society of Certified Public Accountants. She is involved in community service and also serves in various volunteer positions within her church. Catherine and her husband, Stephan, have 5 grown children.