Firm Profile


We believe in the value of relationships. We believe that our success is a result of helping you achieve your success.

We are committed to providing close, personal attention to our clients. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen. Our continual investment of time and resources in professional continuing education, state-of-the-art computer technology and extensive business relationships is indicative of our commitment to excellence.


Located in the heart of California's Silicon Valley, Seeba & Associates has become well known to entrepreneurial small businesses, to estate planning professionals, and to the Bay Area Christian community. Its original founders brought backgrounds in tax, auditing, and the management of nonprofit organizations to the Firm. Dave Seeba now runs the Firm with the help of talented associates.

Besides his professional expertise, David was a board member and treasurer of a large church in the Silicon Valley for many years. Dave has also developed special expertise in planned giving and charitable trust issues. He served as treasurer of the 1997 Bay Area Billy Graham Crusades. Staff members Steve Boersma, Terry Lanier, Sandi DeVries, Karen Rader, Anna Philip, Hosanna Loh, and Cheryl Bales also have strong backgrounds in various aspects of business, nonprofit management, and accounting.

The Firm has conducted numerous audits and reviews of Christian charitable organizations, and is well equipped to address a myriad of issues facing Christian nonprofits. Individuals looking for help with tax planning and tax-advantaged giving will also find a unique and valuable resource at Seeba & Associates.


DAVID A. SEEBA is a Certified Public Accountant having significant experience with individuals, small businesses, and charitable organizations. A native Californian, Dave was an Accounting major at San Jose State University where he graduated with distinction in 1974. He worked from 1973 to 1980 with the local CPA firm of Brooks, Stednitz & Rhodes. He received his CPA certificate in 1975 and continued his education through Golden Gate University. Dave has been a member of the American Institute of CPAs and the California Society of CPAs since 1976. He has taught tax seminars as well as seminars on personal and family financial issues since 1982. In 1980, Dave and a partner began the Firm. Over the years, the Firm has prospered. (Check out the following Profiles to meet the various quality people who now make up Seeba & Associates). From 1988 to 1990, Dave was involved in assisting the set up a financial accountability organization for the rapidly expanding charitable organizations in Argentina. Dave was also a founder of the Planned Giving Foundation which provided estate planning and deferred giving consultation to donors of Bay Area charities from 1991 through 1997. From 2004 to early 2011, Dave chaired the Sentinel Group board (an international nonprofit in Seattle, Washington). In recent years, Dave has been assisting clients with the establishment of their own charitable foundations. He currently serves on the board of some Silicon Valley foundations as well as helping his clients with their tax and accounting needs.

STEPHEN A. BOERSMA, Ph.D. joined Seeba & Associates in 1997 bringing with him extensive experience in church finances, administration, strategic planning, staff development and corporate compliance. Steve started his professional career in 1977 in the electronics industry where he worked as a planner and manager in the corporate development arena. From 1984 through 1988 Steve was on the faculty at Oregon State University's College of Business where he taught courses in management, organizational development and statistics. In the years immediately prior to joining the Firm, Steve served as the executive pastor of a large church in California’s Silicon Valley.

At Seeba & Associates, Steve regularly consults with churches and religious nonprofits on issues of corporate governance, tax & operational compliance and business management and human resource development and management.  Steve also leads the attestation team which provides audit, review and compilation services to our nonprofit clients.
Active in the community, Steve has served on board of directors of several nonprofits and regularly consults with many more.  Annually Steve leads seminars and speaks on a wide range of topic areas, such as nonprofit tax and compliance, change management, conflict resolution, and financial management.

Steve is a long-time member of the American Management Association (AMA).  Steve is also a member of the Christian Management Association (CMA), a largely volunteer led, national organization dedicated to educating and resourcing religious nonprofits in all areas of business operations and compliance.  Currently Steve serves on the board of directors and as the chief operating officer of the Association.

THARAN J. LANIER, CPA.  Tharan (Terry) is a graduate of Santa Clara University.  He joined the firm of Arthur Young shortly after leaving the Army in the late 1960's.  He received his MBA from Santa Clara in 1974, and started his own accounting practice in 1976.  As the founder and a partner of that firm, Terry specialized in individual and business tax, in addition to running the firm's audit department which focused on services for local nonprofits and churches.

Terry left that firm and joined Seeba & Associates in July, 2013 where he will continue to provide tax, accounting, and consulting services.

On a personal level Terry is very involved in the community with a number of local nonprofit organizations and churches. and is actively involved in the Boy Scouts of America.

Terry holds a lifetime certificate to teach accounting and business management courses at California community colleges, has taught both undergraduate and MBA accounting courses at Santa Clara.  Currently he teaches Accounting and Tax courses through the UCSC Extension in Silicon Valley.

SANDI DEVRIES, CPA, is a staff accountant with Seeba & Associates. She graduated cum laude from Santa Clara University with a degree in accounting in 1988. Upon graduation, she worked a few years in the audit department of one of the large international CPA firms. She then spent three years on the staff of Seeba & Associates and then four years working as the finance office manager for two large churches in the Bay Area. In 1998, she returned to Seeba & Associates. Through these various opportunities, Sandi has gained experience in auditing and taxes, as well as bookkeeping for businesses and nonprofit organizations.

KAREN RADER, CPA, joined Seeba & Associates as an auditor and tax preparer in 2000. Karen has a degree in Business Administration with experience as a church financial secretary, bookkeeper, and small business owner. She received her CPA certification in March 2007. Karen has gained experience in not-for-profit audits, reviews and compilations, as well as tax preparation with a focus on ministers' tax returns.

ANNA M. PHILIP, CPA, joined Seeba & Associates as an auditor in 2002. She received her CPA certification in 2005. Anna has a degree in Commerce and has worked as an accountant for a school, tax associate, and auditor prior to joining the Firm. Anna currently focuses on tax returns for individuals, Non-Profits, S-Corporations, Partnerships, Estates, and Trusts. Anna also manages a group providing private office services to key client families. She has also done non-profit audits, reviews and compilations, in addition to providing consulting for various non-profits.

HOSANNA LOH, CPA, joined Seeba & Associates as a staff accountant in January 2015.  Previous to joining us, Hosanna oversaw the accounting and financial activities of a church and private Christian school ministry for 21 years.  Her responsibilities included financial statement preparation, budgeting, projections, cost accounting, payroll, inventory and general business management.  Hosanna began her career as a tax accountant spending 5 years working for large international and local CPA firms in the Bay Area.  A graduate of Cal State Eastbay, she obtained her CPA certification in 1992. Hosanna is licensed in California and Nevada.

CHERYL BALES has been employed with Seeba & Associates since May of 1991. She has many years of experience providing accounting services. Prior to her employment at Seeba & Associates, she spent 13 years as the accountant for a large Silicon Valley church and four years at a computer training product company. Her primary focus at Seeba & Associates is assisting clients to maintain accurate accounting records, preparing compilation reports, and compiling other required reports.

Grant Dow, CPA, MST, joined Seeba and Associates in 2016 as both an experienced auditor and tax preparer. He has over twenty years of experience working in accounting and finance, including nine years working in industry for private and publicly-traded technology companies before transitioning over to public accounting in 2004. Grant spent his first eight years in public accounting primarily focused on providing audit & review services to various for-profit and nonprofit clients in the Bay Area. Since 2011, he has primarily focused on assisting businesses and individuals with their various tax-related issues as well as consulting with them on other financial matters. Grant received his BA in Economics from University of California, Santa Cruz in 1993, his CPA certification in 2007, and his MS in Taxation from San Jose State University in 2013.