Staff - Ratliff & Sommerville, P.C.

John E. Ratliff, CPA
John Ratliff heads the audit practice and is the field supervisor of all audits. He received his initial training in auditing serving nine years at Arthur Andersen & Co. His industry experience includes serving four years as Chief Financial Officer of a $2.2 billion banking organization and eight years as Vice President of Finance with Texas Wesleyan University, a nonprofit organization with a budget in excess of $18 million dollars. His background of having served in responsible managerial positions gives him a unique perspective with clients' procedures, controls and daily operating problems. He has consulted with churches on building programs ranging from $30 to $70 million dollars. Since 1995, John has focused his public accounting practice on nonprofit organizations.

Elaine L. Sommerville, CPA
Elaine Sommerville heads the tax practice of R&S and is considered a leading clergy and church tax professional. Elaine has been in the practice of public accounting for eighteen years, concentrating her clientele in the area of ministers and religious organizations. Her experience with religious nonprofit organizations is unique in that she has had the opportunity to assist in the representation of several large case church IRS exams involving churches with annual budgets in excess of $100 million dollars. Elaine currently spends her time devoted to handling various IRS issues for ministers and nonprofit organizations. Elaine is also a frequent speaker for the AICPA, TSCPA and various church and nonprofit organizations.

Shannon Wood, CPA
Shannon joined the firm in August of 2003 and recently received certification as a public accountant. She is the firm’s tax manager, specializing in church and non-profit organization taxation as well as individual taxation.

She graduated from Baylor University with a Bachelor of Business Administration and a Master of Taxation as well. Before joining R&S, Shannon worked with the tax staff at PricewaterhouseCoopers for one year, and also worked as a staff accountant at Rogow and Loney for two years.

She is an active member of Walnut Ridge Baptist Church and lives in Mansfield, TX with her husband Nathan and their son Garrett.

Sandra Fowler
Sandra joined the firm in August of 2002; she manages payroll for the firm’s clients and she specializes in both individual and non-profit taxation.

Sandra holds a Bachelor of Science in Business with a concentration in accounting from Southwestern Assemblies of God University in Waxahachie, TX. She is currently working towards a Master of Science in accounting from the University of Texas at Arlington as well as certification as a public accountant.

An active member of Radiant Life Church in Grand Prairie, Sandra lives in Arlington, TX with her husband B.J..

Mandy Bankston, CPA
Mandy joined the firm's audit team in November 2007. She earned a Bachelor of Business Administration in Accounting from the University of Texas at Arlington in 1992 and has been a CPA for over 13 years. Mandy brings over 15 years' experience in audit and accounting to the firm. Her diverse background includes experience in internal audit, public accounting, Sarbanes Oxley compliance, recruiting and controllership.

She is an active member of the Fort Worth Chapter of Texas Society of Certified Public Accountants, where she is involved in CPAs Helping Schools, SantaAccountants, and other community outreach programs.

Mandy lives in Crowley, TX with her husband of over 18 years and their two daughters, Ali and Ashley. The Bankstons are active members of Grace Community Church in Arlington, TX where Mandy and Ken are volunteer leaders in the Great Adventure marriage ministry.

Wade R. Moran, CPA
Wade joined the Ratliff and Sommerville audit team in October, 2007. He earned a Bachelor of Science in Business Administration degree from Mississippi College and has been a CPA since 1995. He has specialized in non-profit auditing since October 2004 and has a diverse accounting and auditing background that includes other public accounting firms, banking, and automobile dealerships.

Wade lives in Corinth, TX with wife Martha and three great daughters, Margaret, Rebecca, and Caroline. The Moran family is actively involved in the ministries of Faith United Methodist Church in Denton, TX. Wade's favorite activities are playing softball and coaching soccer.