We combine the experience of a large firm with the personal attention that only a small firm can provide. Our clients come back to us year after year because they know they are in good hands. We work to develop long-term relationships; whether your needs are simple or complex, we can help.

If you have any questions or would like more detailed information about how we can help you, don't hesitate to contact us. We would be happy to serve you.

 

 

Our People

RICHARD J. MERCK, CPA

Richard J. Merck, CPA, is the managing director and founder of Merck & Shumen, having started his public accounting career in 1986. His passion for helping clients minimize taxes and succeed in their business is obvious in all the services he provides.

Mr. Merck specializes in personal and business consulting, including tax preparation and planning, business valuation consulting, IRS representation, and estate and trust taxation. Richard J. Merck uses a personal, hands-on approach in handling clients under his care, attempting to turn normally mundane tasks into exciting, humorous engagements. He is a member of the NYSSCPA.

Richard lives in the beautiful Woodstock area of the Hudson Valley with his beautiful wife. He has developed a passion for tennis and mountain biking and rediscovered downhill skiing after a 20-year hiatus. He also enjoys weightlifting, cardio fitness, softball, and traveling. Richard is a former judo player and has competed both statewide and nationally in the past. He is an avid photographer and enjoys photographing landscapes while traveling. The images on this site are some examples of Richard's photography.

Richard was a charter member and treasurer of the Kingston Sunrise Rotary Club and a former Little League coach in the Olive Little League. He is currently a member of the Woodstock Tennis Club and various USTA tennis teams. Richard graduated summa cum laude from Northeastern University in Boston, Massachusetts, and went on to work with KPMG Peat Marwick in New York City early in his accounting career. Subsequently, he moved back to his roots in the Hudson Valley and became an owner in several different public accounting firms before starting Merck CPAs & Consultants in November 2002, which evolved into Merck & Shumen, CPAs with the addition of Donald Shumen, CPA as a partner.

 

DONALD L. SHUMEN III, CPA

Donald L. Shumen, CPA, is the director of Merck & Shumen. He joined the firm in 2004 and became a shareholder in 2013. While proficient in all aspects of accounting, Donald specializes in tax reporting, planning, and consulting for individuals, corporations, partnerships, and not-for-profit entities.

Donald lives his life by the mantra “if it’s worth doing, it’s worth doing right”. Graduating Summa cum laude from Marist College, Don was ranked first in his graduating accounting class. He was the recipient of the “ Outstanding Accounting Graduate” award from the New York State Society of Certified Public Accountants. He is a member of the NYSSCPA. Don is a member of the Beta Gamma Sigma business honor society, as well as the Alpha Chi national honor society.

Donald, along with his wife and daughter, makes their home in picturesque Red Hook, NY. He is an avid saxophone player and is a member of several community bands, including The Big Blue Big Band. He has performed on the professional stage with artists such as Irene Cara and Martha Wash. He enjoys golf, softball, motorcycles, and restoring his vintage Stingray Corvette. However, most of his spare time is spent with his beautiful daughter, Layla.

 

EVAN P. HAPEMAN

Evan P. Hapeman is an accountant with Merck & Shumen CPAs and has been with the firm since 2014.  Evan works on a variety of tax returns, including corporate returns, not-for-profit returns, and personal returns. Evan is also proficient in the areas of bookkeeping, sales & payroll tax returns, and auditing.

Evan's accounting career began in high school when he took a job at a local CPA firm, where he assisted in preparing personal tax returns, among other tasks.  From here, Evan decided to pursue a career in accounting, and in 2013, he graduated with a bachelor’s degree from SUNY New Paltz in accounting. 

 

JOHN A. MOWER 

John Mower joined Merck CPAs in 2002. He is a member of the National Association of Tax Preparers and earned his Enrollment Agent designation in 2009. He enjoys helping people to navigate through the daunting task of tax compliance by breaking the process into manageable pieces.

John’s accounting career began with an accounting degree from SUNY New Paltz in 1989. The knowledge gained from SUNY New Paltz was used extensively during his tenure as Woodstock Town Supervisor, as a staff accountant with a local firm, as Treasurer of the Saugerties School District, as a Financial Services Manager at the MHRIC, and as a self-employed accountant and tax preparer.

John and Janine have been blessed with two lovely children and four grandchildren. He calls Woodstock his home with roots that go back to the 1880s. He enjoys spending time with family, outdoor activities, golf, crossword puzzles, time on the beach, socializing with friends, volunteering, and managing Mower’s Saturday/Sunday Flea Market.

 

JULIE BETTY 

Julie Beatty joined Merck & Shumen, CPAs in 2017 and quickly became an integral part of the firm’s day-to-day operations. With more than two decades of administrative experience, Julie brings a wealth of knowledge and professionalism to her role. Since beginning her career in 2001, she has served as an Administrative Assistant in a variety of Ulster County businesses, giving her a strong understanding of the needs of both clients and internal teams.

Julie is known for her exceptional organizational abilities, her warm and attentive customer service, and her talent for managing multiple responsibilities in a fast-paced office environment. Whether coordinating schedules, assisting clients, or supporting staff members, she approaches each task with efficiency, care, and a steady commitment to quality.

Beyond her professional strengths, Julie is valued for her positive attitude and her willingness to jump in wherever she is needed. Her reliability and dedication make her a trusted member of the Merck & Shumen team.

Outside of work, Julie enjoys spending time with her friends and family. Her greatest joy recently has been welcoming her new grandson, with whom she loves creating special memories.

 

MELISSA STELLA DEFOREST 

“In 2023, Melissa Stella DeForest joined Merck & Shumen CPAs, where she manages appointments and supports a wide range of client needs. Her strong organizational skills and personable approach make her a valued member of the team.

Melissa was born and raised in the Stone Ridge, NY area. After earning her Bachelor’s Degree in Business and Communications from the University at Albany, she moved to Astoria, Queens, to begin the next chapter of her life.

She was quickly drawn to the restaurant industry and joined Public House Investments, where she spent over 11 years growing her career in management and event planning. During her time there, she helped open and manage three Manhattan restaurants, gaining invaluable experience in leadership, networking, and people management—skills that continue to serve her in every aspect of her life.

After more than a decade in New York City, Melissa and her husband, John DeForest, decided to return to the Hudson Valley. They now enjoy life in Kingston with their son, Cooper, and their dog, Dexter. Melissa loves everything the region has to offer—especially hiking with her family and exploring the many local attractions that make the Hudson Valley so special.”

 

KIMBERLY WHITE 

Kimberly White is a dedicated bookkeeper at Merck and Shumen CPAs, where she joined the team in 2024. With a strong eye for detail and a genuine enthusiasm for organized, accurate financial work, Kimberly supports clients and colleagues by ensuring smooth day-to-day bookkeeping operations. She is known for her reliability, professionalism, and commitment to maintaining clear, timely financial records.

Originally from Florida, Kimberly’s life has been shaped by a deep appreciation for exploring new environments. She is an avid traveler who has lived in several places over the years, including Japan, an experience that broadened her global perspective and sparked a lifelong interest in cultural diversity. She eventually made her home in Kingston.

Outside of her professional life, she is passionate about writing fiction novels, using her imagination to craft unique narratives and worlds. She also devotes time to studying world religions, a subject that allows her to delve into history, psychology, philosophy, and the many ways people search for meaning.

 

PATRICIA TETTA 

Patricia is a numbers enthusiast with a love for learning and problem-solving. She earned her bachelor’s degree in mathematics (May 2023) and her bachelor’s degree in accounting (December 2024), combining her analytical mindset with a strong interest in finance and practical business applications.

She enjoys finding clarity in complex data and using her skills to help make informed, thoughtful decisions. Whether she’s diving into a spreadsheet or tackling a new challenge, Patricia approaches every task with curiosity, precision, and positivity.

When she’s not working with numbers, you’ll likely find her outdoors- cycling on the roads and fishing in the warm months, and skiing in the mountains during the winter months.

 

Tax Therapy Dogs

At Merck & Shumen we have had the pleasure of being able to share our pugs as tax therapy dogs. They offer comfort and stress relief for our clients. A priceless, yet free, service that can be available for your next appointment upon request and availability.

 

ROCKY

Our first tax therapy dog was Rocky Balboa, who truly made tax preparation more fun. Rocky passed away in June 2018 - he is, and always will be, missed.

 

DUKE

Duke was our next tax therapy pug. He was a rescue that was adopted by Don and his family and became a buddy of Rocky and many clients at the firm. We are sad to say that Duke passed away in November 2023, leaving a big hole in our hearts and a void in the office.

 

STELLA

Stella was introduced as our third tax therapy pug in late March 2021 when she started roaming the halls of 101 Green Street and lighting up faces everywhere she went.

 

 

“An investment in knowledge always pays the best interest.”

- Benjamin Franklin

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Our History

Merck & Shumen CPAs was formed in November 2002 after Richard J. Merck separated his practice from his former firm, where he autonomously ran both a Kingston and Saugerties office. Maintaining the quality team that was assembled while with his former firm, Mr. Merck changed the letterhead and signage on the building and moved forward with the birth of Merck CPAs & Consultants. Shortly thereafter, the Saugerties office was spun off so that the full attention of the team could be focused on the Kingston business.  Donald Shumen joined Richard J. Merck as a shareholder in 2013, and together, they operate out of the historic Stockade District in Uptown Kingston, New York. 

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Members of:

NYSSCPA

 

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Our Areas of Specialization

Our entire operation is rooted in a tradition of meeting the highest standards of accounting practices. From this foundation, we offer the following specialized services: strategic tax planning for individuals and businesses, financial planning services for individuals and estates, auditing services for businesses and individuals, consulting services for business development and management, and accounting and tax services for the Internet environment and e-commerce.

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