Partners, Principals and Managers

Michael J. Devlin, CPA

Mike majored in Accounting at Frostburg State University, where he graduated with a Bachelor’s Degree in 1986.  He was fortunate enough to gain early experience with the CPA firm of Hohing and Nolan during his junior and senior years.  Upon graduation from FSU, Mike joined Sarfino and Rhoades and has been with the firm since that time.  He has a broad array of experience in accounting, auditing and taxation with many different businesses and tax-exempt entities, and serves as a lead collection counter at his church.  Mike also served as both a Treasurer and President of the Board of a private school. He likes sports of all kinds, and is particularly thankful that he has been able to play basketball, competitively and for fun, for most of his life.  Mike also enjoys spending time with his wife and daughters. 




Brian W. Dow, CPA

Brian moved to the area after graduating from Providence College with a degree in business economics.  He has been a member of the firm since 1996. Prior to joining the firm, he spent five years in the private sector in the financial institution industry. He has auditing and tax experience with tax-exempt associations and charities, labor unions, service businesses, wholesale businesses, financial institutions, retirement plans and others. In addition, Brian has experience with individual tax matters, tax planning opportunities and retirement plan implementation.  Outside of the office Brian has served on the Advisory Board for a local school and volunteered his coaching services for a variety of youth sports.  He also enjoys spending time with his family and an occasional round of golf.




Kevin T. Glasser, CPA, CGMA

Kevin is a Senior Tax Manager with the firm. He has more than a quarter century of public accounting experience in providing tax, accounting, financial statement and consulting services with an emphasis on high net-worth individuals and close-held businesses. Kevin provides tax planning and compliance services, financial statement reporting services and consulting services to individuals and business clients in a diverse range of industries, including law and other professional service firms, retail stores, manufacturing, real estate, and not-for-profit organizations.

Kevin is a member of the American Institute of Certified Public Accountants and Association of Practicing Certified Public Accountants. Kevin is active in his community and serves in various roles for several not-for-profit organizations. Kevin earned his B.A. in Accounting from Frostburg State University. Kevin is a Chartered Global Management Accountant and a Certified Public Accountant in the State of Maryland.





Ted Hadermann, CPA

Ted graduated from Frostburg State University, and has been with the firm for many years.  He has more than a quarter century of experience with all aspects of income tax compliance and planning for individuals, corporations, partnerships and limited liability companies. Ted is a car and motorcycle enthusiast.




Mariah Hewitt, CPA

Mariah joined the firm in January 2013 and has many years of public accounting experience in audits of not-for-profits, government entities and commercial entities.

Prior to joining Sarfino and Rhoades LLP, Mariah worked at a local CPA firm where she served as an Audit Supervisor responsible for  training and supervising staff and senior accountants on audits, reviews, compilations and agreed-upon procedures engagements.  Her experience includes audits of Public Charter Schools under Government Auditing Standards and OMB Circular A-133, a variety of non-profit organizations and commercial entities. Mariah is a graduate of the University of Maryland, College Park. Mariah enjoys traveling and spending time with her family.




David R. Himes, CPA

Dave has a half century of experience and has been a member of the firm since 1974. He has audit, tax and accounting experience with many industries, including construction, film distribution, labor unions and related Taft-Hartley benefit funds, and private sector employee benefit plans. Additionally, Dave is experienced in individual, estate and trust taxes and planning. He has significant experience and specialized training in employee benefit plans including design, administration, auditing and general consulting. Dave spends a great deal of time with family, loves the outdoors and is a certified powered parachute pilot.   

Dave is a member of the International Foundation of Employee Benefit Plans (IFEBP).




Tim O'Brien, CPA

Tim has served clients in public accounting for more than a third of a century and has experience in providing auditing, accounting and consulting services to a broad range of small to medium sized businesses including professional services, not-for-profit organizations, employee benefit plans, construction contractors, real estate, retail, and wholesalers. Tim also has extensive experience providing tax planning and compliance services to individuals, corporations and pass-through entities. Outside of the office, Tim has served as Treasurer of his homeowners’ association, and PTA. Tim enjoys spending time with his family, traveling, running, and an occasional round of golf.




J. Gregory Sarfino, CPA

Greg is one of the two founding partners of the firm. Based on the principle of delivering quality service in a timely manner, Greg started the firm in 1972. His primary focus is the areas of entrepreneurship, closely-held businesses, income tax planning and preparation for high-worth individuals, trusts and estates. Greg’s experience extends to all of the various types of business structures, including corporations, S corporations, partnerships and LLC’s. In addition, Greg has significant experience with individual tax issues, including planning opportunities and estate and trust matters. 




Malcom Tan, CPA

Malcolm has auditing, accounting and tax experience with not-for-profit organizations and small businesses. He also has previous experience auditing government and quasi-government entities, as well as retirement benefit plans.

Malcolm has been working in the public accounting industry for many years. The not-for-profit organizations he has serviced include charitable organizations, various trade associations, foundations, and social welfare organizations.

Malcolm is licensed in the State of Maryland and the District of Columbia. He is a member of the American Institute of Certified Public Accountants and the Maryland Association of Certified Public Accountants.

When he is not working, Malcolm is usually in a baseball field somewhere, either supporting his son and his team, or just enjoying a game with family and friends. He roots for the local teams, especially the Nats, Skins, Orioles, Ravens, and UM teams. Annually, Malcolm volunteers time to various military and service-related organizations, which ranges from cleaning the military memorials, wreath laying at and cleaning various military cemeteries, building stables to house horses for therapy of wounded warriors, and volunteering at his kids school.




Margot VanDersal - Director of Finance & Administration

Margot joined the firm in March 2019 with many years of accounting experience. She manages the accounting and human resources for the firm, supervises the administrative staff and is the liaison between the staff and partners.

Margot lives near the Delaware beaches and loves taking long walks with her golden retriever, Casey, a rescue from GRREAT. After living in Hawaii for 9 years enjoying scuba diving, snorkeling, sailing and running, now her hobbies include gardening, music, tennis and the Baltimore Ravens - thanks to her husband! She also enjoys spending time at the beach and going to the movies. She loves to travel and has been to Europe (Italy), South Africa and Australia but has many more places on her bucket list.




Sarfino & Rhoades, LLP, 11921 Rockville Pike. Ste 501, North Bethesda, MD 20852
Phone: (301) 770-5500 | Fax: (301) 881-7747 | Email: mvandersal@sarfinoandrhoades.com
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