RF Associates llc Staff

Russell (Russ) Royer, Managing Member, CPA
Russ founded RF Associates llc with Grant Folske in 2007. He has extensive experience in the areas of individual, corporate and partnership taxation, business planning, and corporate finance, built over 34 years in the tax field. Russ was also an originating partner with a successful local CPA firm prior to starting RF Associates llc. 

Russ is experienced in working with companies that vary in size from start-up to Fortune 500. His knowledge of corporate and individual taxation and extensive experience with complex tax matters has helped clients achieve greater profitability.

He is a member of the American Institute of Certified Public Accountants (AICPA) and the Oregon Society of Certified Public Accountants (OSCPA) and has been involved in teaching seminars that focused on individual and corporate taxation over the years.

Russ earned his bachelor’s degree from Eastern Washington University in Accounting.

In his free time, Russ enjoys running whether competitively or after his adorable one year-old daughter. His other favorite activities include skiing and boating. Russ can often be found volunteering at a variety of events in his community or helping to orchestrate the RF Associates Hood 2 Coast team (of which he is a 15 time veteran).

Grant Folske, Managing Member, CPA
Grant founded RF Associates llc with Russ Royer in 2007 and offers more than 10 years of experience in public accounting.

Prior to founding RF Associates llc, Grant earned his CPA certification in North Dakota while working as an internal auditor for Blue Cross Blue Shield. Grant left the Midwest in 2000 to work for a local CPA firm in Sun Valley, ID specializing in tax and compilation work for small businesses and high net-worth individuals. In 2004, Grant accepted a position in Portland, OR where he earned the title of tax manager.

Grant is an active member of the American Institute of Certified Public Accountants (AICPA) and the Oregon Society of Certified Public Accountants (OSCPA) and frequently teaches tax seminars throughout the year.

Grant holds Bachelor degrees in Accounting and Finance from Moorhead State University in Minnesota.

In his free time, Grant is a local elite amateur triathlete and competitive cyclist in the sports of Road Cycling, Cyclocross and Mountain Bike. Grant is active in the Portland triathlon community serving as the Vice-President of the Ironheads Multisport Racing Team, one of most competitive triathlon teams in the Northwest.

John Reinhardt, Member, CPA
John joined RF Associates in December 2009 as highly-skilled tax and business advisor.
John concentrates on strategizing and structuring transactions with clients to minimize tax costs and achieve desired business results, as well as improve the profitability of their business.  He has been instrumental in negotiations and structuring sales, purchases and mergers of businesses ranging in deal size from less than $1 million to $50 million.
He is an active member of the American Institute of Certified Public Accountants (AICPA) and the Oregon Society of Certified Public Accountants (OICPA). He served as a member of the Accounting Standards Executive Committee for the AICPA and as the chairman of the Accounting and Auditing Committee, as well as a member of the Federal Taxation Committee, and State and Local Tax Committee for the OICPA.
John earned his B.S. in Accounting from Golden Gate University.

When he is not working, John enjoys skiing, sailing and traveling with his wife, Jeanne. John is active in many skiing and sailing clubs. He has served as the Treasurer for the Far West Ski Foundation, Northwest Snow Sports Foundation and the Northwest Ski Club Council. John is also the current Exalted Grand Poo-Bah for the Cabernet Ski and Sail Club.

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Hiroshi Yoshimori, Member, CPA
Hiroshi joined RF Associates in December 2009. He brings more than 12 years of accounting experience, which includes seven years at international accounting firms and more than five years at local accounting firms.
Hiroshi specializes in financial statement audit, compilation and review services. His experience also includes employee benefit plan audit, technical reviews, financial statement preparation and analysis, and income tax accounting. Hiroshi also has extensive knowledge in peer review and quality control standards and is qualified to perform peer reviews under the AICPA Program.
He is an active member of the American Institute of Certified Public Accountants (AICPA) and the Oregon Society of Certified Public Accountants (OSCPA) and currently serves on the OSCPA Project Team for 2009 and 2010. He has attended various national conferences from AICPA, CPAmerica and international accounting firms.
Hiroshi earned his bachelor’s degree from the University of Oregon in Accounting and also received international education in Japan and Germany.

In his free time, Hiroshi enjoys playing with his two sons.  Hiroshi is also a "seasonal" runner and has participated in the Hood to Coast Relay three times and has finished the Portland Marathon in recent years. 

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Taylor Bethell, CPA
A licensed CPA, Taylor has been with RF Associates since it was founded in December 2007. He specializes in small business and individual taxes, tax planning, compilation and review services.

Taylor is an active member of the American Institute of Certified Public Accountants (AICPA) and the Oregon Society of Certified Public Accountants (OSCPA).

Taylor earned a Bachelor’s degree from Linfield College with a major in Accounting and an emphasis in Economics and Finance. While attending Linfield College, Taylor was a member of the Wildcats football team.

A native Oregonian and lifelong athlete, Taylor’s interests are varied. He is a member of the Ironheads Multisport Race Team, as well as an avid outdoorsman who enjoys fly fishing, mountain biking, and backpacking. Taylor also appreciates, and takes advantage of, the local brewing culture and is a connoisseur of craft breweries.

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Antonia (Toni) Peneva, Staff Accountant
Toni has been with RF Associates llc the firm’s inception in 2007. She is a Certified QuickBooks ProAdvisor and specializes in small business bookkeeping and individual income tax returns.

Toni earned her bachelor’s degree from Eastern Oregon University in Business Administration with a focus in Marketing and Management. She is currently working toward her CPA certification.

Prior to joining RF Associates, Toni lived in New York City, working in busy mid-town Manhattan, but she much prefers the friendly feel of the Pacific Northwest.

Inspired by the running-conscious atmosphere at the office, in 2007 Toni ran her first marathon. Since then, she has participated in various running races in the Portland area. Toni was the lead runner for RF Associates’ 2009 Hood to Coast Relay team.

Hailing from the Black Sea Coast of Bulgaria, Toni brings a little bit of international flare to RF Associates. With her family still back in Europe, she uses them as an excuse to travel extensively every year.

Erin McCullugh, Office Manager
Erin joined the team in January 2009. She provides administrative support for the employees at RF Associates and manages all of the day-to-day office tasks.
Erin graduated with a bachelor’s degree in History from Eastern Oregon University and is currently working on her Masters in American Cultural and Women’s History at Portland State University.
Prior to graduation, Erin spent a year in New Orleans and fell in love with the city, its culture, and history. When not juggling her duties at RF Associates, she is busy with one of her numerous research projects. Some of Erin’s work has been published in The Oregon Historical Quarterly and she hopes to publish more in the near future. She is also an active member of several historical organizations such as Phi Alpha Theta and the Western Association of Women Historians. 
As an avid traveler with a passion for exploring different cultures, Erin has spent extensive time traveling throughout Eastern Europe and Turkey, as well as along the Eastern Coast of China.