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About Us

About Our Firm

Gardner, Provenzano & Schauman, P.C. was founded in 1982 in Saginaw, Michigan, by Frederick C. Gardner, Giacamo (Jack) Provenzano and James R. Schauman. Since that time, the firm has experienced continual growth. In 2000, this growth also allowed us to name Heather A. Thomas as a partner and in 2010 Brett Luplow as our newest partner. The name of the firm was changed to Gardner, Provenzano, Thomas & Luplow, P.C. in 2012.

The growth of Gardner, Provenzano, Thomas & Luplow, P.C. has been stimulated by the diverse industry specialization we provide; ranging from manufacturing, wholesale, retail, and construction to non-profit organizations and school districts. Our growth is expected to continue and has been carefully planned to proceed at a controlled rate.

We believe in the value of relationships. We view every client relationship like a partnership, and truly believe that our success is a result of your success.

Mission Statement

We strive to develop and maintain trusting, professional relationships with our clients. We are dedicated to providing the highest quality of professional public accounting services on a personal basis through consistent professional interaction, communication and service.

Our Team

Frederick C. Gardner, CPA

fred@gptlcpas.com (989) 790-3900 x209

Fred, a graduate of Ferris State University, has forty-four years of accounting and business experience. Fred provides tax services, business planning and management advisory services to a variety of clients. Fred is a member of the AICPA and MACPA. He is a Past Treasurer of the Board of Directors for the Saginaw Community Foundation, Past Chair for the Saginaw County Chamber of Commerce, Past Chair for the Covenant Healthcare Foundation, Past President of the Saginaw Country Club, Current Board Member and Past Secretary for The One Hundred Club of Saginaw County, Past Chair of Visiting Nurse Association of Saginaw, and a member of the Board of Directors for Visiting Nurse Special Services.

Giacamo (Jack) Provenzano, CPA - Shareholder

jack@gptlcpas.com (989) 790-3900 x202

Jack, a graduate of Saginaw Valley State University, has forty years of accounting and business experience. Jack specializes in tax services, retirement planning, and estate planning for individuals. Jack is a member of the AICPA, the MACPA, and the Northeastern Michigan Estate Planning Council. He is a member of the Saginaw Community Foundation Distribution Committee, a member of the Saginaw Bay Symphony Finance Committee, a hospitality minister at St. Dominic's Catholic Church and currently serves as Past President of the Saginaw Club.

Heather A. Thomas, CPA - Shareholder

heather@gptlcpas.com (989) 790-3900 x206

Heather, a graduate of Saginaw Valley State University, has twenty-three years of experience in public accounting. She joined the firm in 1995 as a staff accountant and became a partner in 2000. Heather focuses on audits and consulting for governmental and non-profit clients. Heather is a member of the AICPA, the MACPA, and previous member of Alpha Chi. She is a graduate of Leadership Saginaw and Great Lakes Bay Region Leadership Institute. She is a Past Treasurer of the Saginaw County Chamber of Commerce, Past President of the Saginaw Downtown Rotary Club, and Past Treasurer of CAN Council.

Brett A. Luplow, CPA, MBA - Shareholder

brett@gptlcpas.com (989) 790-3900 x207

Brett, a graduate of Western Michigan University and Saginaw Valley State University, has twenty years of experience in public accounting. Brett is responsible for the preparation of income tax returns for individual and business clients, monthly accounting write-up, and the preparation of interim and annual financial statements. He also manages audits of governmental entities and non-profit organizations. Brett is a member of the MACPA and a graduate of Leadership Saginaw.

Michael Murphy - Staff Accountant

mike@gptlcpas.com (989) 790-3900 x208

Mike, a graduate of Saginaw Valley State University, joined the firm in 2017. Mike is responsible for bookkeeping, the preparation of interim and annual financial statements, processing client payrolls and the preparation of monthly, quarterly, and annual payroll returns. He also assists in audits of governmental and non-profit clients and in the preparation of income tax returns for individuals, business clients, and non-profit clients.

Marie Dijak - Office Manager

marie@gptlcpas.com (989) 790-3900 x212

Marie is responsible for overseeing the functional operations at GPT&L and for secretarial duties.