Meet the Team

<strong>Tim Flaherty</strong>
Tim FlahertyManaging Partner
In addition to serving as Managing Partner of Flaherty Salmin CPAs, Tim leads the Firm’s robust affordable housing/community development practice. Clients include developers, owners and managers of real estate entities, primarily for affordable housing apartment projects utilizing HUD, USDA RD, the federal low-income housing tax credit as well as various other federal, state and local subsidy programs.

Tim first got hooked on affordable housing early in his career and continues to appreciate the creativity required to develop and manage affordable housing projects amid complex rules.

He started his own affordable housing-focused accounting practice in 1990, which evolved to become Flaherty Salmin CPAs (formerly Salmin, Celona, Wehrle & Flaherty, LLP). His very satisfied client base in upstate New York led to referrals throughout the Northeast. Tim takes pride in making affordable housing and community development a major focus and niche of the firm.

“We are proud to have earned a reputation for being a solid player in affordable housing on a regional and national level. Our service philosophy is client-centric,” Tim says. “Ultimately, when our clients are well served, it’s the residents in all of our communities who win.”

As part of his real estate practice, Tim also serves clients in the not-for-profit and construction businesses.

Tim previously worked at Coopers & Lybrand (now PwC), and as Controller of a publicly held retail sporting goods company. He also served as an adjunct professor at St. John Fisher College from 1986 to 1992.

A graduate of St. Bonaventure University, Tim is an avid community supporter. He is a board member and finance committee chair of Action for a Better Community (a community action agency in Rochester), is a board member and Treasurer of Sojourner House and is an executive board member and Treasurer of the New York State Association for Affordable Housing (NYSAFAH).

Why Accounting: Tim initially chose accounting because he loved math. “I still love accounting today, but not because of the numbers. I love finding solutions for business challenges, the ability to be creative, and the people I get to work with.”

Fun Facts:

  • Three out of four of Tim’s kids are taller than he is.
  • Tim moonlights as a landlord of a small apartment project in Rochester, New York.
  • Tim’s favorite college sports team is Bonnies Basketball

Favorite Music Artists:

  • Neil Young
  • Crosby Stills Nash and Young
  • Grateful Dead
  • Creedence Clearwater Revival
  • Allman Brothers

Favorite Childhood Memories of Rochester:

  • Street ball and the ball fields where I grew up
  • Durand Eastman golf course and beach
  • Silver Stadium

Favorite Get-Away:

  • Cabin in the Thousand Islands
<strong>Paul Salmin</strong>
Paul SalminPartner
Paul has a wide diversity of experience in audit, accounting, consulting, and tax matters. After graduating from St. John Fisher College in 1978, Paul spent thirteen years with the accounting firm PricewaterhouseCoopers LLP. His background of client responsibilities include not-for-profit organizations, manufacturing, real estate, construction and development, service, retail sales, wholesale distribution, transportation, public utilities, and employee benefit plans.

In addition, Paul has several years experience as an instructor at several accounting and tax courses and is an AICPA quality specialist. He is the former Chairman of the New York State Society of Certified Public Accountants Peer Review Committee. As a quality specialist, Paul is engaged by other CPA firms to review their own quality control policies and procedures and report his findings and recommendations for improvement.

Proudest Accomplishment: I’m most proud of the fact that I worked my way through school.

Favorite Music Artists:

  • Elvis Presley
  • Frank Sinatra


  • Biking
  • Hiking
  • Staying Healthy
<strong>Jim Wehrle</strong>
Jim WehrlePartner
“Clients for life.” I am truly blessed by the client loyalty and trust I’ve experienced over the years. While it may not be an “accomplishment” exactly, I appreciate those relationships more and more with each passing year.

After graduating from the Rochester Institute of Technology in 1981, Jim spent four years with the accounting firm Deloitte & Touche. At Deloitte, Jim worked in the audit department and eventually moved on to the firm’s small business department. There, he specialized in addressing the varied needs of the small business owner: balancing the tax planning necessary for the business and the owner, structuring proper real-estate ownership, estate planning, establishing leasing partnerships, structuring deferred compensation arrangements and succession planning. Since 1986 when he joined the firm of Wehrle and Wehrle CPA’s, Jim has continued to provide audit, accounting, tax and consultative services to a wide variety of small to medium-sized closely held businesses.

Favorite Sports Teams

  • Rochester Rhinos
  • Pittsburgh Steelers
  • Pittsburgh Pirates

Top 5 Movies

  • The Godfather
  • Heaven Can Wait
  • True Lies
  • Terminator II
  • Midnight Run

Top 5 Things to Do in Las Vegas

  • Play Craps
  • Relax at the pool at the Mirage
  • View the strip from the top of the Stratosphere
  • Play craps
  • People watch outside the Caesar’s Palace valet parking
<strong>John Norton</strong>
John NortonPartner
John has worked in public accounting since he graduated Cum Laude from Villanova University in 1992. He has served clients in affordable housing projects utilizing HUD, USDA RD and the federal low income housing tax credit, many of which are owned by not-for-profit organizations.

In addition, John serves clients who are construction contractors and franchisee owners, and he has significant experience in performing cost segregation studies and performing audits of employee benefit plans, including the filing of Form 11-K. John works with many small business owners and enjoys working with them to help them achieve their goals. John also participates in the performance of peer reviews of other CPA firms, and serves as the Treasurer of The Wolf Foundation, a foundation that supports a not-for-profit organization for people with developmental disabilities and soldiers with PTSD and/or TBI.

Favorite Things About Rochester: Rochester is just a great place to live. I was born here, and then went to college at Villanova University. I decided I wanted to come back home to start my family. Rochester has great golf courses, all kinds of water (from rivers to bays to lakes), Frontier Field, and a ton of really good microbreweries!

Top 5 Movies

  • The Matrix
  • Blues Brothers
  • Spaceballs
  • Major League
  • Caddyshack

Top 5 Music Artists

  • The Offspring
  • Shinedown
  • Weird Al Yankovic
  • Metallica
  • Linkin Park

Top 5 Favorite Foods

  • Hot Dogs
  • Chicken Wings
  • Garlic Bread
  • Chili
  • Jambalaya
<strong>Jim DeBellis</strong>
Jim DeBellisPartner
Jim brings to the firm a unique menu of knowledge and experience with entrepreneurs and closely held businesses. A 1982 graduate of Niagara University, Jim has over twenty years experience as a tax specialist, including serving as the Controller of a closely held business. Jim specializes in real estate tax planning and compliance matters with a concentration in the low income housing tax credit area.

He is also significantly involved in business management and tax issues of closely held businesses and their owners, and has been a key advisor and negotiator in many circumstances involving long term tax planning, acquisitions/mergers, finance and business succession planning.

Most Embarrassing Moment: My most embarrassing moment happened at our Chili Avenue location, when I entered my security code incorrectly and set off the alarm system. Needless to say, I felt a little foolish when the Gates Police rolled in to investigate!

Favorite Sports Teams:

  • Buffalo Bills
  • Buffalo Sabres
  • Syracuse Orange Football
  • Syracuse Orange Basketball

Top 5 Movies:

  • Godfather Part 1
  • Godfather Part 2
  • Field of Dreams
  • The Natural
  • Cinderella Man

Top 5 Bruce Springsteen Albums:

  • Born to Run
  • Darkness on the Edge of Town
  • The River
  • Born in the USA
  • The Rising
<strong>Mike Hays</strong>
Mike HaysPartner
Mike has worked in public accounting since graduating Magna Cum Laude from SUNY Albany in 1994. His areas of concentration include affordable and commercial real estate entities, manufacturers and small business clients. Mike also has significant experience with real estate purchase and sale transactions, business consolidations and government assistance programs.

Mike’s proactive and responsive nature has helped him to develop solid working relationships with his clients and his co-workers. He is particularly proud of the firm’s internship program – a model for the industry – which he established and oversees.

Most Embarrassing Moment: Very early in my career I was doing an inventory count for grocery store client on a Superbowl Sunday. Somehow, I accidentally got locked in the walk-in freezer while counting frozen food products. The store was closed, with only a few management personnel around, so it took more than a few minutes of knocking (then pounding) before I was let out – it was quite the spectacle!

Top 5 Books

  • The Road to Serfdom (F.A. Hayek)
  • In the Garden of Beasts (Erik Larson)
  • Economics for Real People (Gene Callahan)
  • The Bible
  • The Art of War (Sun Tzu)

Top 5 Music Artists

  • Rush
  • Seal
  • Enya
  • Newsboys
  • Jane’s Addiction
<strong>Gary Edom</strong>
Gary EdomPartner
Gary is a partner in the Firm’s accounting and auditing department. He has served clients in a variety of industries including employee benefit plans, manufacturing, financial services, real estate and not-for-profit organizations.

Gary received his B.S. degree in Accounting from the State University of New York at Geneseo in 1988 and has spent most of his career in public accounting. Gary has completed several not-for-profit audit engagements annually during his career in public accounting, including audits under the Single Audit Act and OMB Circular A-133, as well as CFR certifications. In addition to his extensive experience in auditing and accounting, Gary has conducted internal control studies, performed accounting system conversions and developed systems to account for investment partnerships.

What I Do When I’m Not Working: I enjoy traveling with my family and visiting “parks”, including National, baseball and amusement. We have recently visited the Great Smoky Mountains National Park in Tennessee and Glacier National Park in Montana. We have also recently attended games at the Ballpark in Arlington, Texas and Safeco Field in Seattle, Washington. Lastly, we recently visited Cedar Point in Sandusky, Ohio, Hershey Park, in Hershey, Pennsylvania and, of course, Seabreeze in Rochester, New York!

Favorite Sports Teams

  • Football – AFC – Buffalo Bills
  • Football – NFC – New York Giants
  • Hockey – New York Islanders
  • Baseball – AL – New York Yankees
  • Baseball – NL – New York Mets
  • Basketball – Syracuse Orange
  • NASCAR – Jimmie Johnson
  • Whatever team my boys are playing on

Top 5 Tom Hanks Movies

  • Forrest Gump
  • Saving Private Ryan
  • The Green Mile
  • Cast Away
  • Philadelphia

Top 5 Places to go after April 15th

  • Sanibel Island, Florida
  • St. Johns, US Virgin Islands
  • Cocoa Beach, Florida
  • Cruise to any place sunny and warm
  • Orlando, Florida
<strong>Tom Nolan</strong>
Tom NolanPartner
Prior to joining the firm, Tom worked at another large local accounting firm providing audit, accounting, tax and consultative services to a wide variety of closely held business. His areas of concentration include manufacturers, construction contractors, service companies, wholesale distributors and not-for-profit organizations.

Tom earned his B.S. degree in Accounting from the State University of New York at Brockport in 1992. He is currently a member of the Board of Directors of East House Corporation serving as the organization’s Treasurer.
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