A founding member of CCG, Ray Dyer has been working in the public accounting industry for over 30 years. In that time, he has dedicated his efforts to clients primarily in tax consulting, business transactional planning, devising strategic plans, outsourced CFO, estate/trust planning and planning for closely held and family owned businesses.
Ray’s clients include healthcare organizations and professionals, manufacturing and processing firms, real estate, construction and development, real estate syndication, oil and gas syndication, trucking and retail entities, among others.
A native of Tuscaloosa, Mr. Dyer received both a Master of Tax Accounting and Bachelor of Science – Accounting degrees from the Culverhouse School of Accountancy at the University of Alabama. Following graduation, Ray joined two of the Big Eight (now Big Four) Accounting Firms in Dallas, TX. During which time, he was a contributing author to two books - The Real Estate Accounting and Reporting Manual, 2nd Edition and The Real Estate Accounting and Reporting Manual, 1989 Cumulative Supplement published by Warren Gorham and Lamont. While in Texas, he was also a VP and Treasurer for Real Estate Syndication Group for two years. In 2006 and 2015, he was invited to be an adjunct professor at the University of Alabama. Additionally, Ray was the President of the 57th Annual Federal Tax Clinic, one of the longest running clinics of its type in the US. Ray is a former member of the Board of Directors of the West Alabama Chamber of Commerce, and is annually a member of the WASE finance committee, and chairman and/or member of various finance councils audit committee of the Catholic Diocese of Birmingham.
PUBLISHED WRITINGS:
Author: “Can you “plan” for your Estate?”, Birmingham Business Journal, July 2004
Author: “Make the IRS a Partner in Your Next Residential Real Estate Development”, Birmingham Business Journal, April 2004
Author: Real Estate Syndications – “Can I Invest?”, Tuscaloosa Business Ink, April 2004
Contributor: The Real Estate Accounting and Reporting Manual, 2nd Edition, Bongiorno and Banks, Warren, Gorham, & Lamont, Boston, 1990
Contributor: The Real Estate Accounting and Reporting Manual, 1989 Cumulative Supplement, Bongiorno and Banks, Warren, Gorham, & Lamont, Boston, 1989
EDUCATION/CERTIFICATIONS:
Certified Public Accountant licensed in Alabama, Georgia, Mississippi, and Texas
University of Alabama, Tuscaloosa, Alabama, Master of Tax Accounting
University of Alabama, Tuscaloosa, Alabama, Bachelor of Science in Accounting
Tuscaloosa High School, Tuscaloosa, Alabama
Private Pilot – Instrument Rated
American Institute of Certified Public Accountants
Alabama Society of Certified Public Accountants
Texas Society of Certified Public Accountants
Culverhouse School of Accountancy Professional Advisory Board, 2013 - Present
Tuscaloosa Estate Planning Council, 2005 – Present
Federal Tax Clinic Board of Directors, 2000 – 2003; President, 2003
Turnaround Management Association, Charter member, 2005 to present
West Alabama Chamber of Commerce Board of Directors, 2003 – 2006
Tax Committee, West Alabama Chamber of Commerce Co-Chairman, 1995 – 2002
Catholic Diocese of Birmingham, Alabama, Finance Council, 1995 – Present
Holy Spirit Catholic Church Parish, Tuscaloosa, AL, Finance Committee Chairman 1994 – 1997; 2004 – 2007; Member 1993 – Present
Tuscaloosa Quarterback Club, President, 1996; Member, 1991 – 2007
Dallas-Ft. Worth Chapter of the University of Alabama Alumni Association, Treasurer, 1989 – 1990
Big Brothers Big Sisters of West Alabama, Board of Directors and Treasurer, 2000 – 2005; Board of Directors, 2000 – Present
Founding Member, DyerUsrey & Associates (dba of Covenant Consulting Group LLC), Starkville, MS 2012 – present
Founding Member, Covenant Consulting Group LLC, Tuscaloosa, AL 2007 – Present
Founding Member, JDL Equity Partners LLC, Tuscaloosa, AL 2007 – Present
Member, Tidwell DeWitt LLC, Tuscaloosa, AL 2003 – 2007 (successor to DeWitt & Dyer LLC)
Member, DeWitt & Dyer LLC, Tuscaloosa, AL 1999 – 2003 (successor to DeWitt, DeWitt & Dyer LLC)
Member, DeWitt, DeWitt & Dyer LLC, Tuscaloosa, AL 1997 – 1999
President, RGD Transport, Inc., Tuscaloosa, AL 1996 – Present
Tax Manager, Jamison, Money, Farmer & Co., PC, Tuscaloosa, AL 1990 – 1997
Tax Senior Manager, Deloitte & Touche, Dallas, TX 1986 – 1990
Vice-President and Treasurer, Zane May Interests, Dallas, TX 1984 – 1986
Tax Supervisor, Coopers & Lybrand, Dallas, TX 1981 – 1984
Lecturer:
Entity Options, Tax Matters, Business Management, Tuscaloosa, AL Tuscaloosa Association of Realtors, July 11, 2017
Adjunct Professor:
Tax Research, AC593; University of Alabama School of Accountancy; Tuscaloosa, AL, Fall Semester 2015
Lecturer:
Advanced LLC Issues - Mastering Estate Planning Issues, Atlanta, GA - National Business Institute, June 14, 2011
Lecturer:
Entity Selection: LLC or Inc., Birmingham, AL – National Business Institute, May 6, 2010
Lecturer:
Advanced LLC Issues - Mastering Estate Planning Issues, Montgomery, AL – National Business Institute, December 8, 2009
Lecturer:
Advanced LLC Issues - Mastering Estate Planning Issues, Birmingham, AL – National Business Institute, December 7, 2009
Lecturer:
Advanced LLC Issues – Mastering Estate Planning Issues, Atlanta, GA - National Business Institute, September 14, 2009
Lecturer:
Tax Aspects of Selecting the Best Entity Option in Association with Succession Planning, Chicago, IL - National Association of Certified Valuation Analysts, November 2008
Panelist:
Sherlock Holmes and the Mystery of the Missing Receivables, Atlanta, GA - Georgia Certified Fraud Examiners, October 2008
Lecturer:
Advanced LLC Issues, Atlanta, GA - National Business Institute, September 2008
Lecturer:
Helping Your Client Select the Best Entity Option, Birmingham, AL - National Business Institute, February 2008
Lecturer:
Helping Your Client Select the Best Entity Option, Atlanta, GA - National Business Institute, September 2007
Lecturer:
A Practical Approach to the Federal FIN 48 and FASB 109 Analyses in Alabama, Birmingham, AL – Lorman Education Services, August 2007
Lecturer:
Federal Taxation of Partnerships, Birmingham, AL - Lorman Education Services, July 2007
Lecturer:
Advanced Partnership Taxation, Birmingham, AL - Lorman Education Services, February 2007
Lecturer:
Partnerships, LLCs And LLPs: Organization And Operation in Alabama, Birmingham, AL - Lorman Education Services, July 2006
Lecturer:
Is an LLC Right for You? Birmingham, AL - National Business Institute, June 2006
Adjunct Professor:
Individual Taxation, AC371; University of Alabama - School of Accountancy; Tuscaloosa, AL, Spring Semester 2006
Lecturer:
Recognizing the Blind Spots in the World of Partnerships LLPs and LLCs in Alabama, Birmingham, AL – Lorman Education Services, August 2005
Lecturer:
Federal Taxation of Partnerships, Birmingham, AL - Lorman Education Services, September 2004
Lecturer:
Wealth Retention for Your Generation & the Next, Truckload Carriers Association - 2004 Refrigerated Division, Rockport, ME, July 2004
Managing Member
rdyer@covenantcpa.com
Covenant Consulting Group LLC (CCG) was founded in 2007 when our partners decided that clients deserved a holistic approach to better service and attention. CCG takes the best parts of a consulting firm and combines them with the best parts of a traditional CPA firm.
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