Partners and Associates

Partners and Associates

A hybrid team of accountants, advisors, and consultants whose collective experience and diverse backgrounds ignite ideas, reconfigure approaches, and recommend strategies and innovative solutions for our clients.

Culley Summers
Tinley Park

18402 W Creek Dr
Tinley Park, IL 60477

Tel: 708.614.1166


Audit and Accounting

Areas of Focus

  • Financial statement services
  • Employee benefit plan auditing
  • Profitability and cash flow analysis
  • Business planning and consulting
  • Tax planning and consulting
  • Succession planning


Manufacturing and Distribution


Illinois Wesleyan University
  • Bachelor of arts degree in public accounting

Culley J. Summers, CPA


Culley Summers is a partner serving manufacturers, wholesalers, distributors, and other closely held businesses and their owners.  He assists clients with budgeting, financial management, and profitability issues.  Culley works closely with clients to help them strengthen their bottom line.  He combines his understanding of the needs of clients and their businesses with extraordinary attention to detail.

In addition, Culley assists business owners with their succession planning processes. Through exit planning, business owners control when they leave their company and the revenue they will receive from the sale.  In order to do this, owners maximize current cash flow, project future cash flow, preserve and protect business value, and create and maximize business value while minimizing risk.

  • Certified Public Accountant
Professional Memberships and Activities
  • American Institute of Certified Public Accountants (AICPA) - Member
  • Illinois CPA Society (ICPAS) - Member
  • Calumet Area Industrial Commission - Member
  • Sheilah A. Doyle Foundation -  Board member
  • Illinois Wesleyan Accounting Advisory Council - Member