MEET OUR TEAM
Gates, Kirby & Company, P.C. was established in 1984 by Tom Gates. Since then the firm has developed into a multi-faceted accounting practice that offers a variety of professional services, with special emphasis on individual and business tax planning, and business consulting. Members: American Institute of Certified Public Accountants, Colorado Society of Certified Public Accountants
David W. Downer, C.P.A.
MANAGING SHAREHOLDER
CO. LIC. #18848
Email: Dave@gateskirby.com
Dave was born and raised in Billings, Montana. He attended Concordia College in Portland, Oregon on a basketball scholarship and graduated from the University of Montana with a BS in Accounting.
He was a Staff Accountant with a firm in Billings for three years before joining Gates, Kirby & Company in 1997, and is a shareholder in the firm. Dave and his wife Lisa have three daughters.
Tammy J. Gehrman, C.P.A.
SHAREHOLDER
CO. LIC. #13809
Email: Tammy@gateskirby.com
Tammy grew up in southern Wyoming and received her BS in Accounting at the University of Wyoming in Laramie. She is a licensed Certified Public Accountant and is a shareholder in the firm. Tammy has a variety of experience in both public and private accounting that spans over 30 years.
Tammy and her husband Butch enjoy their country style living surrounded by horses, dogs and cats. Tammy loves listening to music, playing golf, bonfires and spending quality time with family and friends.
Rodney “RJ” T. Uyehara C.P.A.
CO. LIC. #9039932
Email: RJ@gateskirby.com
RJ was born and raised in Honolulu, Hawaii. He recently graduated from Seattle University with a double major in Finance and Accounting.
RJ joined the Gates Kirby & Company in 2023 and received his CPA license in 2025. Outside of work, he enjoys spending time in the sun and outdoors—hiking, skiing, trail biking, and exploring local restaurants.
Nicole A. Steffeck, C.P.A.
CO. LIC. #25132
Email: Nicki@gateskirby.com
Nicki graduated from the University of Wisconsin-Madison with a degree in accounting and has been a licensed certified public accountant since 1997. She began her career at McGladrey & Pullen in Mason City, Iowa and then worked at Asher & Company in Philadelphia, Pennsylvania and at Mark Horstmann, CPA in Kansas City, Missouri before living in Guadalajara, Mexico for several years. Nicki and her husband Mike have two daughters. She has worked for Gates, Kirby & Company since 2006.
Mariah Z. Knowles, C.P.A.
CO. LIC. #9036849
Email: Mariah@gateskirby.com
Mariah was born and raised in Fairbanks, Alaska where she earned her B.B.A. degree in Accounting and worked at a CPA firm for 8 years, serving individual and small business clients. She moved to Fort Collins in 2019 and received her reciprocal CPA license from the State of Colorado in 2020. Mariah joined the Gates, Kirby & Company team in 2023.
In her spare time, Mariah enjoys making art, creative writing, travelling, and hiking with her husband and adventurous chihuahua.
Email: Angie@gateskirby.com
Angie has been with Gates, Kirby & Company since 1999. She is responsible for preparing tax returns and payroll reports, as well as bookkeeping for various clients. Angie is our resident QuickBooks expert (a certified QuickBooks ProAdvisor).
Angie was born in Ohio, where she still has family, but raised in Northern Colorado. She graduated from Thompson Valley High School in Loveland and received a BS degree in Accounting from Regis University. Angie, her husband and children enjoy camping and hiking and keep very busy with sports and school activities.
Debbie A. Morgan
FRONT OFFICE
Email: Officeadmin@gateskirby.com
Debbie retired after 17 years in the healthcare industry. She came to work at Gates Kirby & Company in 2021 as an intern to help during tax season. That internship turned into a fulltime position working the front office. Debbie enjoys her job putting returns together and helping out our staff. In her spare time, she enjoys traveling, cycling, cooking, and walking her grand “dog”.
Lisa A. Devilbiss
FRONT OFFICE
Email: Lisa@gateskirby.com
Lisa is a Colorado native. She was born in Rocky Ford, Colorado and moved to Fort Collins when she was two years old. She has worked in the Healthcare Administration for over 30 years. In her spare time, she likes to spend time with her family. She loves to travel and being by the ocean. Lisa is a self-proclaimed foodie because “I love to eat”.
