Our Team | CAPATA | California CPA

Meet The Team

Kevin Cloward – Managing Partner

Managing Partner

Kevin Cloward

For over 20 years, Kevin has enjoyed working alongside business owners and high net worth families to reach their maximum potential in business and life. He understands there is a blurred line between the two and having a strategy that can complement both is important. Kevin specializes in creating a custom approach for tax compliance, planning, and business advisory. His expertise is working with: family offices, multistate corporations, multistate partnerships, limited liability companies, and S-corporations. Kevin also supports high net worth individuals in industries including: real estate, restaurants, hospitality, manufacturing, professional services, and private equity.

Education: Master of Science, Taxation, Golden Gate University Bachelor of Science, Accounting, Biola University

Personal: Married to Brandi for more than 15 years and blessed with six children
Hobbies include spending time with family, hiking and strength training

Sal Kureh – Partner

Partner

Sal Kureh

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Sal is a seasoned financial executive responsible for the strategic oversight, execution, and delivery of our accounting, audit, tax, and business advisory services. He plays a critical role in financial reporting, regulatory compliance, risk management, and corporate governance, ensuring operational excellence and adherence to industry best practices.

With 25 years of experience, Sal has worked extensively with clients in biotechnology, manufacturing, software, mortgage, and real estate. His expertise spans financial strategy, M&A due diligence, internal controls, business valuation, and performance optimization. He also provides litigation support, assisting clients with forensic accounting, economic damages analysis, and expert witness testimony. Additionally, he advises businesses on tax planning, compliance, and structuring strategies to optimize financial efficiency.

Sal has held senior leadership positions in both Big Four accounting firms and private industry, including serving as a CFO, where he led financial planning, capital structuring, and enterprise growth strategies. He is committed to driving financial integrity, operational efficiency, and long-term business success for our clients.

Manny M. Trelles – Partner

Partner

Manny M. Trelles

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Manny M. Trelles, CPA, MBA, MBT, MSIST is a Partner at CAPATA with more than three decades of experience advising real estate investors, private equity funds, REITs, family offices, and closely held businesses on complex tax and transaction matters. His expertise includes tax-efficient transaction structuring, partnership taxation, real estate acquisitions and dispositions, inbound investment planning, and strategic advisory services for both domestic and international clients.

Prior to joining CAPATA, Manny held leadership positions at both national and international advisory firms where he led real estate tax and advisory practices and advised some of the industry’s most sophisticated investors, developers, and fund managers. He has served as the Chief Financial Officer of a large Family Office/Private Real Estate equity fund. Known for combining deep technical expertise with practical business insight, Manny helps clients navigate complex transactions, optimize tax outcomes, and achieve their long-term growth objectives. His addition further strengthens CAPATA’s ability to deliver proactive tax planning, strategic business advisory, and sophisticated transaction support to entrepreneurs, investors, and growing businesses seeking a trusted partner in their long-term success.

Gary Capata – Senior Partner

Partner

Gary Capata

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Gary is a Certified Public Accountant who specializes in tax strategy, forensic accounting, and litigation support. He is a forensic accounting expert who has testified throughout California. Clients Gary has worked with include members of the entertainment community, closely held corporations, corporate executives, attorneys, and medical professionals. Educated at the University of Southern California, Gary earned his undergraduate degree in Accounting and an MBA in Taxation and Finance in 1977. After graduating, he garnered additional experience, knowledge and technical training at Arthur Young & Co. before founding CAPATA in 1986. Gary has taught numerous continuing education and university-level courses in tax and accounting services for these prestigious organizations:
– California CPA Society
– American Institute of Certified Public Accountants
– University of Southern California
– University of California, Los Angeles

In 2010, Gary was recognized by the California CPA Society when he received their Public Service award for his record of commitment to public service through participation in charitable, governmental, and volunteer work.
– City Council Member, and former Mayor of Laguna Niguel (2007 & 2011)
– City Council Liaison to the Laguna Niguel Traffic and Transportation Commission; – Investment, Banking and Audit
– Committee; and the Parks and Recreation Commission
-Orange County Fire Authority Board, Budget and Finance Committee Chair Saddleback College Foundation
– Board of Trustees – Group Insurance Trust CAL – CPA
– Laguna Niguel Rotary, Chamber of Commerce, Lion’s Clubess

Sibel Horhor – Principal

Principal

Sibel Horhor

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With extensive experience in accounting and financial management, Sibel Horhor has been a trusted advisor to small and mid-sized businesses, providing expert tax, accounting, and advisory services.
As a key leader at Abedian + Totlian, she played a crucial role in delivering personalized financial solutions, helping businesses streamline their accounting processes and stay compliant with ever-evolving tax regulations. Her hands-on approach and strategic insights have made her a go-to resource for entrepreneurs and professionals across various industries.
Now, as part of CAPATA, Sibel continues to lead with excellence, offering proactive financial guidance and customized solutions that empower businesses to thrive.

Horace Hertz – Principal

Principal

Horace Hertz

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Horace Hertz is a seasoned financial executive with over 40 years of leadership experience across industries such as healthcare, technology, software, pharmaceuticals, and manufacturing. He has held senior roles including CFO, COO, Interim CEO, and Audit Partner, specializing in capital formation, strategic restructuring, IPO readiness, and public company governance. His extensive background includes guiding companies through multimillion-dollar fundraising rounds, mergers and acquisitions, and Sarbanes-Oxley implementations, along with deep expertise in financial compliance and audit oversight.
Horace holds a Master’s in Mathematics, combining strong analytical skills with practical business acumen to drive performance and value creation. Throughout his career, he has played a key role in scaling businesses, raising capital, and leading major corporate transformations. His previous positions include CFO at Premier BH, Inc., where he led financial operations for multiple skilled nursing facilities, and Partner at Squar Milner (Baker Tilly), where he managed the Technology Industry Group and the Los Angeles office. He also served as CFO at CNS Response, Inc., leading a successful reverse merger that raised $7M, and at Aspeon Corporation (NASDAQ), where he scaled the company to $80M in revenue and completed seven acquisitions.
Horace’s leadership and expertise continue to be a valuable asset to CAPATA, driving strategic financial growth and operational excellence.

Mary Shafer – Principal

Principal

Mary Shafer

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Mary Shafer is a Certified Public Accountant with more than 25 years of experience in tax compliance, advisory, and strategic tax management. She brings technical expertise across corporate, partnership, S Corporation & individual taxation, helping clients navigate complex tax matters while minimizing risk and maintaining compliance.

Her experience includes overseeing federal and multi-state tax compliance projects for large organizations, managing IRS and state tax examinations, supporting mergers and acquisitions, and advising leadership teams on tax strategy and planning in several industries including manufacturing, distribution, real estate, financial services, and retail.

Prior to joining CAPATA, Mary served 8 years with regional firms and over 13 years with Big 4 firms such as KPMG, EY and PWC as a Contract Tax Director. She also served over 5 years as a Corporate Tax Director in private industry, where she directed federal and state compliance for 16 entities operating across 40+ states. Earlier in her career, Mary enjoyed serving as a National Tax Instructor for EY and taught students both domestically and internationally.

Mary holds both a Master of Business Taxation and a Bachelor of Arts in Accounting from the University of Southern California and is a licensed Certified Public Accountant (CPA).

Mary currently serves as a Principal at CAPATA, where she works closely with clients and internal teams to provide strategic tax guidance, ensure compliance, and support the firm’s mission of delivering proactive financial clarity and long-term value to the businesses and individuals it serves

Ana Lemus – Director of Operations

Director of Operations

Ana Lemus

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Ana Lemus serves as our esteemed Bilingual Director of Operations, responsible for overseeing the daily business activities of CAPATA. With a deep commitment to delivering exceptional quality work, Ana consistently takes initiative to enhance our existing systems, ensuring optimal service to our valued community while implementing industry-leading best practices.
Additionally, Ana holds the distinguished position of a Notary Public, commissioned in the state of California. She exhibits a steadfast dedication to her professional growth by actively pursuing continuing education in Administration and Human Resources through various management-focused extension courses. Ana embodies a motivated professional with an unwavering work ethic, consistently fostering a positive and energetic atmosphere within the workplace.

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Meet The Team

Kevin Cloward

Sal Kureh

Manny M. Trelles

Gary Capata

Sibel Horhor

Horace Hertz

Mary Shafer

Ana Lemus

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