Our Staff

Thomas M. Kotulak, CPA, PFS

Our founder, Tom Kotulak, has over 37 years of experience in public accounting dealing with all of the business and financial issues facing closely held small businesses, condo associations, and nonprofit organizations, as well as the individuals and family groups associated with these organizations. Tom has been active in and spoken to business groups on various topics and has helped several nonprofit organizations as their treasurer.

About 15 years ago, Tom obtained the PFS certification, which is an elite credential held by a relatively small number of CPA's in the county, which designates him as a "Personal Financial Specialist". He consults with our clients on all types of planning matters and leads up the firm's estate planing and administration practice.

The accounting profession regulates itself under a "peer review" system whereby practitioners for the past 15 years have hired a peer reviewer to look at the quality of the firm's work. Tom has been involved in performing these peer reviews for a number of firms in NJ over those years. "It's a great way to stay sharp, because when you criticize another firm's work, you need to be correct."


In his "spare" time, Tom has built three houses for he and his family in the last 20 years. "The home building can be aggravating, but it is a great feeling when your vision takes shape and you smell the freshly-cut wood. This first hand construction knowledge has been very helpful when dealing with our construction and real-estate related clients." Born in Nutley, the long time Clifton resident now lives in North Caldwell with his wife Patti and two grown children.

Jonathan Kotulak, CPA, Partner

Jonathan is a licensed Certified Public Accountant and Partner in the firm.  He obtained his bachelor’s degree at Stonehill College, and acquired an MBA with a concentration in accounting from Montclair State University.


He began his career at the company in early 2005 as a Jr. Accountant.  He later transitioned to the title of staff accountant with his own client base to service. He acquired his CPA license in early 2012 which included the new firm title of Senior Accountant. As of January 1, 2014 he became a Partner in the firm. Jonathan’s Skills focus on Accounting, Financial Statements, Tax, IRS & State notice resolution, payroll, and audits.  He is also responsible for the electronic filing process of tax returns for the entire firm. In December 2014 he acquired his Life Insurance Producer license as another value added service offered by the firm.


Besides accounting, Jonathan is an avid athlete and enjoys recreational sports such as Men’s Softball, Basketball, & Golf.  Jonathan is a Clifton resident and enjoys spending family time there with his wife Kristin and daughters Kylie and Payton.

Marina Kosoy, CPA

Marina has been with Kotulak & Company since 2005. She is a licensed CPA with a Master’s Degree in Finance from Fordham University and a Bachelor’s degree in Accounting from Baruch College.  For over 10 years she worked as a Financial Analyst for various industries including global banking, publishing and media. For the last 12 years she has been working in public accounting.  She specializes in business and individual tax preparation as well as nonprofit auditing. Marina was born in the former Soviet Union but grew up in New York City. She moved to Marlboro, NJ in the year 2000 with her husband and 2 sons. 

Gina Gallichio, Office Manager


Gina has been with Kotulak & Company since 1991.  She is the most diversified employee in the firm, and serves as liason between our clients and our professional staff.  She has a wide range of duties that include scheduling appointments to handling the firm’s finances.  She also is trained in handling investment matters with our clients.  In addition, she is capable of handling client bookkeeping as well as field visits.  Gina was born and raised in Paterson.  She currently lives in Clifton since 2002 with her husband Marc.

Patricia Kotulak, Collections Manager and Administrative Assistant

Patricia has been working at the firm for over 20 years.  She has the responsibility for the overall management of all delinquent accounts for the purpose of collecting past-due balances.  Responsible for the processing and verification necessary to ensure accurate and timely payments of all invoices.  Performs general clerical duties, and oversees that the firm runs smoothly assisting with all day-to-day firm matters.

Firm Partners

Firm Accountants

Firm Staff

David Armstrong, CPA

David is a licensed Certified Public Accountant and Partner in the firm who has been with Kotulak & Company since 2006. He studied at Muhlenberg College and Montclair State University and holds a Bachelor of Science in Accounting.


David’s career has progressed from junior to senior accountant and as of July 2016 he became a partner in the firm. Throughout his time spent with the firm he has worked in all aspects of the accounting field, specializing in nonprofit audits as well as personal and business tax preparation. David feels that the personal aspect of the firm’s client base is what makes the relationships so rewarding. He prides himself in being there for his clients during each step of the accounting process and greatly enjoys being able to help individuals and businesses of all sizes. 


David played 4 years of collegiate lacrosse and was the assistant coach of a local high school team after graduation. He continues to stay active in various men’s sports leagues and enjoys spending his free time with his wife, Krista and his two sons, Chase and Jack. They currently reside in Wyckoff, NJ.

(973) 773-5050