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Our Partners

James R. Cooley, CPA

jim.cooley@chsccpa.com
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James Cooley began his employment at Cooley Hehl Sabo & Calkins CPA's, PLLC in 1967, and was made a partner in 1970.

He previously was employed at Union Camp Corporation as a cost accountant.

Jim is a member of the:

  • American Institute of Certified Public Accountants - 1970
  • Michigan Association of Certified Public Accountants - 1970
  • Michigan Association of Certified Public Accountant's Peer Review Task Force

Previously was a member of the Michigan Association of Certified Public Accountant's Professional Ethics Task Force

He served as a Director of the Monroe County Chamber of Commerce.

He resides in Monroe with his wife Marney. He has 4 daughters, a son and 9 grandchildren. His hobbies include golf and gardening.

Matthew D. Hehl, CPA

matt.hehl@chsccpa.com
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Matthew Hehl began his employment at Cooley Hehl Sabo & Calkins CPA's, PLLC in 1995 and made partner in March 2002.

He attended Michigan State University and graduated in 1995. He earned his CPA designation in 1997.

Matt is a member of the:

  • American Institute of Certified Public Accountants - 1976
  • Michigan Association of Certified Public Accountants - 1976

Volunteerism - Current:

  • Monroe Exchange Club - Member
  • Monroe County MSU Alumni Association - President
  • United Way of Monroe County - Campaign Team
  • Monroe County Community Credit Union - Board Member

Volunteerism - Past:

  • United Way of Monroe County - Board Member, Board President and Campaign Chair

He resides in Monroe with his wife Kirsten and has a son, Briggs, a daughter Boston and a step-daughter Ashley. His hobbies include golf, basketball, and traveling.

Deborah A. Sabo, CPA

deb.sabo@chsccpa.com
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Deborah Sabo began her employment at Cooley Hehl Sabo & Calkins CPA's, PLLC in 1995 and was made partner in 2002.

She attended the University of Toledo and graduated in 1996, Magna Cum Laude. She earned her CPA designation in 1998. She received her Masters of Science in Accounting in 2003.

Deb is a member of the:

  • American Institute of Certified Public Accountants
  • Michigan Association of Certified Public Accountants
  • She is on the Board of Mercy Memorial Hospital System and on the Finance and Audit Committee. She is also on the Accounting Advisory Board for Monroe County Community College.

She resides in Temperance. She has a son Brian and three stepchildren Dawn, Brian and Holly. Her hobbies include working out, reading, and traveling.

Nicklaus W. Calkins, CPA

nicklaus.calkins@chsccpa.com
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Nicklaus Calkins began his employment at Cooley Hehl Sabo & Calkins CPA's, PLLC in 1999 and made partner in 2007.

He attended Michigan State University and graduated in 1998. He earned his CPA designation in 2000.

Nick is a member of the:

  • American Institute of Certified Public Accountants
  • Michigan Association of Certified Public Accountants
  • Michigan State University Alumni Association
  • Michigan High School Football Coaches Association

He presently serves on the Board of Trustees for Meadow Montessori School. He is also an active volunteer for Junior Achievement, and is an assistant football coach at St. Mary Catholic Central.

He resides in Monroe with his wife Traci and daughters Ella, Audrey and Lucy. His hobbies include outdoor sports and travel.

SARAH D. RAFKO, CPA

sarah.rafko@chsccpa.com
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Sarah Rafko began her employment at Cooley Hehl Sabo & Calkins CPA's, PLLC in 2010.

She obtained a Master's of Accountancy Degree from Bowling Green State University in 2006. She earned her CPA designation in 2008.

She attended Siena Heights University and graduated in 2005.

She previously was employed by Plante & Moran, PLLC as a staff accountant.

Sarah is a member of the:

  • American Institute of Certified Public Accountants
  • Michigan Association of Certified Public Accountants
  • Holiday Camp Board Member

She resides in Monroe with her husband Ryan and sons, Nolan and Camden.

Her hobbies include softball, volleyball, reading and travel.