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Our Partners

Matthew D. Hehl, CPA

Matt is a partner with the firm and specializes in business, individual, estate and trust tax and advisory services.   Beginning his career with CHR in 1995, and over his 25 years of experience, he has built a strong relationship with his clients.  With a primary focus on tax, he has worked with a variety of industries including agriculture, manufacturing, sales, retail, auto and construction.  Through 25 years of public accounting, Matt has been able to form and create a solid team of professionals, in both finance and law, which allows for direct collaboration on behalf of the client.  This team approach has not only strengthened the client/professional relationship, but creates the ability to have a global view of the client and their needs.  With clients in several states across the country, building a team and a relationship is essential.

“Earning trust and growing a relationship with the client is the foundation to my practice.  The relationship is what allows us to expand beyond the annual compliance work of tax returns and financials, and allows us to proactively advise and plan for the multi-generational future.”

Matt is licensed in both Michigan and Florida and his memberships include; American Institute of Certified Public Accountants, Michigan Institute of Certified Public Accountants and Florida Institute of Certified Public Accountants.

Matt began his education at Michigan State University where in 1995 he obtained a degree of Bachelor of Art in Accounting.    Matt resides in Monroe, MI with his wife Kirsten and they have three children.

Nicklaus W. Calkins, CPA

Nicklaus Calkins began his employment at Calkins Hehl Rafko, CPAs, 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 Rafko began her employment at Calkins Hehl Rafko, CPAs, 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.