Levy, Erlanger & Company, CPAs, founded in 1986, prides itself on providing high-quality services to nonprofit and for-profit enterprises, alike.
With respect to its HOA practice we have served more than 3,000 common interest developments (CIDs), and counts more than 1,500 of these subdivisions, ranging in size from 3 to 5,615 units, as current clients.
OFFICES:
San Francisco: 290 King Street, Suite 12
San Francisco, CA 94107
PHN (415) 981-9350
FAX (415) 981-9379
Click here for: MAP
Walnut Creek: 1801 Oakland Blvd, Suite 230
Walnut Creek, CA 94596
PHN (415) 981-9350
FAX (415) 981-9379
Click here for: MAP
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PARTNERS:
David H. Levy, MBA, CPA
David founded in the firm in 1986 and is managing partner, received his BS and MBA from the University of California, Berkeley, majored in accounting and in computer science. He is a frequent speaker at community association industry events, and has authored numerous articles and publications (including the bi-annuals Community Association Treasurer’s Handbook). David also coauthored the California Department of Real Estate’s (DRE) Reserve Study Guidelines for Homeowner Association Budgets and has testified before the California Assembly’s Select Committee on Common Interest Subdivisions. In connection with other industry professionals, he was instrumental in getting legislation passed to improve reserve study disclosure laws. In 1993 David organized his CPA colleagues in mounting a united defense (by forming the Community Association Tax Advocates – CATA) against the Internal Revenue Services’ (IRS) audits of 50 San Diego-area community associations. He has also been an active member in the three major HOA industry groups: Community Associations Institute (CAI, including past president of the local SF Bay Area Chapter and membership on the CAI National Accountants Committee, the California Association of Community Managers (CACM, including tri-annual testing of applicant management companies for award of the Accredited Community Association Management Company certification) and the Executive Council of Home Owners (ECHO), including service as Treasurer of the Board of Directors and membership on the North Bay and CPA Financial Resources Panels. David has also served as an expert witness in a wide variety of business litigation over the years, testifying in numerous dispositions and in both California Superior and Federal Bankruptcy courts.
William Erlanger, MBA, CPA, MS-Tax
Bill received his BS in accounting from the University of California , Berkeley, his MBA in finance from Boston University and his MS-Tax from California State University Hayward. His MS-Tax thesis was on taxation of homeowner associations. He is a member of the California CPA Society’s Planning Committee for Common Interest Realty Associations and is a frequent speaker at their annual CIRA conference. Bill is also an active member in the three major HOA industry groups : Community Associations Institutes (CAI, including past president of the local chapter), California Association of Community Managers (CACM) and Executive Council of Home Owners (ECHO, including chairperson of the CPA Financial Resource Panel). He has been instrumental in working with the California Franchise Tax Board to be more responsive to the requirements of California homeowner associations including the online publishing of exempt organizations and exemption application requirements. Bill’s early experience included working as an accountant with a California residential real estate developer of homeowner associations.
Gary J. Bong, CPA
Gary received his BS from Santa Clara University, majoring in Accounting. Gary has extensive experience in audit and tax services and has worked with entities from inceptions to publicly traded organizations. He has an emphasis in nonprofit organizations and employee benefit plans but provides services to a wide range of businesses including those in the waste management, services, construction, manufacturing and wholesale distributions. He serves on both the Qualifications Committee and the Peer Review Oversight committee of the California Board of Accountancy. He also serves on the boards of the Monterey Museum of Art and the ARC of San Francisco.
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