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Our Partners

Guilmartin, DiPiro & Sokolowski, LLC was founded in 1972 by Welles R. Guilmartin. In the years that followed, additional partners were appointed: Michael J. DiPiro in 1985, Michael A. Sokolowski (deceased) in 1994, Teresa J. Opalacz in 2010, Christopher B. Conley and Rick W. Morin in 2012, Thomas E. Goundrey in 2015, Michael J. Kovaleski in 2017, and Dylan Stumpf in 2022. Welles retired from the firm in 2009, Tom retired from the firm in 2020, and Mike DiPiro retired from the firm in 2021 and are now serving as consultants.

Our professional staff has a wide range of experience and is uniquely qualified to assist you. Each was selected because of his/her skills in providing practical solutions to the problems of today’s complex financial world. Our staff also receives continuing specialized training that results in the timely and accurate reporting required in today’s Federal and State compliance-dominated environment.

Interested in joining our firm? Click here to see current job opportunities.


In Memoriam – Michael A. Sokolowski, CPA

Michael A. Sokolowski, CPAWith a heavy heart, GDS partner, friend, and mentor, Michael Sokolowski, passed away in October 2022 after a courageous 11-month battle with cancer. Michael was a valued partner at Guilmartin, DiPiro & Sokolowski, LLC, for 28 years from 1994 to 2022.

As the managing partner in our firm, he earned well-deserved respect, admiration, and an impeccable reputation in our local and Statewide communities. Many GDS clients knew and trusted him as their audit and tax partner. Many also considered him to be a close friend.

Michael found tremendous satisfaction and meaning in his work overseeing the audit and consulting services provided to nonprofit entities whose major source of funding is from the State of Connecticut Department of Developmental Services (DDS) and the Department of Social Services (DSS). A tireless and beloved advocate, he spent countless hours on consulting-type services with the sole purpose of obtaining more favorable rates and/or preventing future problems for non-profit clients.

A charitable foundation was established in Mike’s memory as not-for-profit organizations were always near and dear to his heart. He was truly one of a kind whose larger-than-life presence is missed by all.


Teresa J. Opalacz, CPA

Teresa J. Opalacz, CPA Professional Experience & Education
Teresa is an experienced financial accountant with over 35 years in the auditing business serving a variety of for-profit and not-for-profit businesses from the start-up phase to the more mature business structures. A graduate of Holy Cross College, Teresa began her career with Coopers & Lybrand in their Boston office. She later moved to the Hartford office where she became a partner of that firm, and subsequently, upon merger, to PricewaterhouseCoopers where she specialized in not-for-profit, higher education, high tech, utilities and telecommunications. She left PwC in 2001 to raise her family and joined Guilmartin, DiPiro & Sokolowski, LLC performing financial consulting in technical accounting issues and financial matters.

Teresa was appointed a partner in our firm in 2010 and assumes the role of audit partner for several manufacturing and not-for-profit clients, quality control, audit compliance and staff development and education.

Professional Associations & Activities

  • Member of the Connecticut Society of Certified Public Accountants (CTCPA) and the American Institute of Certified Public Accountants (AICPA).
  • Teresa is an active member of many boards in the local community. She is past Chairman of the Middlesex County Chamber of Commerce and served as Treasurer for over 10 years. She is also a Corporator at Liberty Bank and Middlesex Hospital and Board Member of the Middletown Hall of Fame, Lyman Orchards and the Cemetery Committee at St. Mary's Church. Teresa was named Distinguished Citizen by the Middlesex County Chamber of Commerce. She is a past member of the Town of Durham Board of Finance, was previously on the Board of Trustees of Mercy High School and served on the Boards at United Cerebral Palsy, United Way and the Durham Soccer Club. She is an instructor of youth at the Falcon Fraternal Club and was a coach of many local sports teams.

Christopher B. Conley, CPA

Christopher B. Conley, CPA Professional Experience & Education
Christopher is a 2004 magna cum laude graduate of Central Connecticut State University with a Bachelor of Science Degree in Accounting. He is a 2006 graduate from the University of Hartford with a Masters of Science in Accounting and Taxation (MSAT). Christopher joined the firm as a co-op student while pursuing his Bachelor’s Degree and became a full-time accountant upon graduation. Christopher became a partner in 2012.

Christopher has experience in the preparation of individual and business income tax returns of all kinds. He also has experience with the preparation of estate and trust returns. He is the tax partner on all not-for-profit engagements. Christopher also has experience in the preparation of compiled, reviewed and audited financial statements of for-profit and not-for-profit entities as well as employee benefit plans.

Professional Associations & Activities

  • Member of the Connecticut Society of Certified Public Accountants (CTCPA) and the American Institute of Certified Public Accountants (AICPA).
  • Treasurer, member and past President of the Kiwanis Club of Middletown, member of the Advisory Board of the Middletown Salvation Army and former Treasurer of the Central Connecticut Business and Estate Planning Council (CCBEPC).
  • Member of the consulting board of the Get in Touch Foundation.

Rick W. Morin, CPA

Rick W. Morin, CPA Professional Experience & Education
Rick has 35 years of experience in public accounting, including over 15 years with one of the past largest regional accounting and business consulting firms in Connecticut. He has a wide range of experience in tax planning, compliance and consulting for individuals and small businesses. He also has extensive experience in estate, trust and succession planning, as well as probate filings and estate settlement services. He has helped to raise awareness of charitable planned giving and legacy planning opportunities in Middlesex County. Rick has spoken about taxation issues for various professional organizations. He graduated cum laude with a Bachelor of Science Degree in Accounting from Central Connecticut State University in 1986 and was licensed as a Certified Public Accountant in 1988.

Professional Associations & Activities

  • Member of several professional organizations including the Connecticut Society of Certified Public Accountants (CTCPA) and the American Institute of Certified Public Accountants (AICPA).
  • Rick is also an active member of the greater Middletown community. He is on the Executive Board and is past Chairman of the Middlesex County Chamber of Commerce and on the Board of Directors of Middlesex Community College Foundation, Inc. In addition, Rick is a member of the Middlesex County United Way Audit Committee.

Michael J. Kovaleski, CPA

Michael J. Kovaleski, CPAProfessional Experience & Education
Mike is a graduate of Central Connecticut State University with a Bachelor of Science Degree in Accounting. Mike joined the firm as a co-op student and began at our firm as a staff accountant in 1989 shortly after graduation. Since that time, he has advanced to Senior Accountant, Manager and Director and was named partner of the firm in 2017. Mike has over 30 years experience serving a variety of business and individual tax clients. He also serves as one of our specialists in the audits of group homes. More importantly, he is our expert on the preparation of the Cost Reports for the Departments of Developmental Services and Social Services. This report defines the future rates established by DSS and the amount of funding to be returned to DDS.

Professional Associations & Activities

  • Member of the Connecticut Society of Certified Public Accountants (CTCPA) and the American Institute of Certified Public Accountants (AICPA).
  • Member of the Rotary Club of Middletown, Waterbury Elks Club and the Cercemaggiore Community Club.
  • Member and Treasurer of the Connecticut Basketball Club.

Dylan Stumpf, CPA

Dylan Stumpf, CPA Dylan was promoted to Partner in 2022, he has extensive experience in servicing clients on audit, tax and accounting issues. With the ever-changing landscape of not-for-profits due to COVID, Dylan has advised clients on different funding sources and guided them through the Federal and State reporting requirements. On the tax side, Dylan stays abreast of the latest tax legislation, to advise clients on tax credits that they are eligible for or accounting election changes that help clients reduce their tax liabilities.

Prior to becoming Partner, Dylan served as the lead auditor on not-for-profit audit engagements and managed limited scope pension audits for not-for-profit clients. During tax season, Dylan worked on the preparation and review of complex tax returns for individuals, businesses, and estates & trusts. He also worked with individuals on tax planning and tax projections. Dylan uses his experience and analytical skills to help his clients solve complex and unusual problems. Dylan earned his Bachelor of Science Degree from Merrimack College in 2010 and joined GDS in 2011. Dylan graduated from the University of Hartford with a Masters of Science in Accounting and Taxation (MSAT) in 2020. Dylan enjoys golf, the outdoors and spending time with his family and his dog, Zoey.

Professional Associations & Activities

  • Member of the Connecticut Society of Certified Public Accountants (CTCPA) and the American Institute of Certified Public Accountants (AICPA).

Welles R. Guilmartin, CPA, Emeritus

Welles, although retired, remains as a consultant and the cornerstone of Guilmartin, DiPiro & Sokolowski, LLC.  He graduated from Lehigh University in 1969 with a Bachelor of Science degree in Accounting.  His career began at Peat, Marwick, Mitchell & Co. and after passing the CPA exam in 1972 began the accounting practice of Welles R. Guilmartin, CPA on October 1, 1972. The firm has grown and is now recognized as Guilmartin, DiPiro & Sokolowski, LLC.

His areas of expertise included not-for-profits while also performing business valuations, executive compensation, internal controls and management controls.  Through the years Welles has been instrumental in assisting and teaching nonprofit agencies as they relate to ever-changing laws and regulations.

Welles is well known for his current and past volunteer efforts for the following organizations:  the Board of the Northern Middlesex YMCA, Chairman of the Parking Advisory Committee for the City of Middletown, Middlesex United Way Investment Committee, past President of Middletown Rotary Club, Middletown Historical Society, Middletown Downtown Business District, INFORM, North End Task Force, local Visiting Nurse Association, and past President of Middletown Youth Soccer Club.  As evidenced by these efforts he was chosen as the Accountant Advocate of the Year by the Small Business Administration in 2002, the only accountant concentrating in not-for-profit organizations to receive the award.  He was also named Distinguished Citizen by the Middlesex County Chamber of Commerce in 2004.


Michael J. DiPiro, CPA, Emeritus

Mike retired from GDS in June 2021 and now serves as a consultant. He is a U.S. Navy veteran and graduated from Central Connecticut State University with a Bachelor of Science degree in Accounting. He passed the CPA exam in 1981 and became the tax and small business partner of the firm in 1985.

He specialized in preparation of tax returns for individuals, businesses, and estates & trusts. He was also a Certified Valuation Analyst for many years preparing numerous business and pension valuations for marital dissolutions, buy/sell issues and estate and gift tax matters. In addition, Mike has given many presentations to business, civic and professional organizations and has also testified in court on tax, pension and business valuation matters.

Mike has volunteered at several organizations during his career including the Middletown Downtown Business District, Middlesex County Chamber of Commerce, Middletown Road Race and the Kiwanis Club.


Thomas E. Goundrey, CPA, Emeritus

Tom retired from GDS in 2020 and now serves as a consultant. Tom graduated cum laude from Notre Dame with a Bachelor’s Degree in Business Administration, Major in Accounting. Prior to joining GDS he was a sole practitioner continuing the tradition of excellence in the family-owned firm established by his father, G. Eugene Goundrey, in 1946. Tom became a partner of GDS in 2015.

His expertise encompassed a number of aspects of accountancy, including federal and multi-state taxation for businesses and individuals with a specialty in estate, trust and gift taxes. In addition, Tom also has experience in estate and trust execution and administration, probate and conservatorship.

Tom has held numerous leadership positions in community organizations during his career including the Community Action for Greater Middletown, Middlesex Hospital, Northern Middlesex YMCA, Long Rivers Council, Boy Scouts and Exchange Club. He has also dedicated many years as a Corporator for Liberty Bank and a member of the Sovereign Military Order of Malta.

Press Release (January 2015) – Merge with Local CPA Firm