About Us

About Us 2019-03-01T06:51:50+00:00


From humble beginnings, we have emerged as the premier CPA firm in the Tucson AZ area. We have forged our own path, with success earned by our whole team. Here’s a look at our history:

2013 – 2014


Gabrielle Luoma, CPA was established in the home of Gabby Luoma.


Organized as an LLC and became Gabrielle M. Luoma, CPA, Pllc.


Moved into our first office and hired our first employee.


Continued to grow and started billing customers a flat fee for our services. Devoted more marketing funds towards enhancing social media for business.


Time for a change: Started working toward learning all we could on Value Pricing.


New customers were Value Priced from the beginning and our journey to becoming a Next Generation Firm began. Larisa was our first virtual employee.


We moved to Giaconda Way and started focusing on growth. Seventy-five percent of our growth came from our website.

2013 – 2014

Growth years, where we learned new ways to handle our business and rebranded to GMLCPA.


Made the jump to a fully virtual firm; a scary but worthwhile effort!


Larisa Cooper became a partner in GMLCPA, Pllc.


United with BeachFleischman PC to form exciting new business entity MOD Ventures LLC

Our Innovative Team

Read Gabby’s Bio
Read Larisa’s Bio
BECKY SAYLOR, CPASenior Supervisor for Tax and Accounting
Read Becky’s Bio
PHAEDRA SHERMANCloud Apps Specialist
Read Phaedra’s Bio
Read Michael’s Bio
Read Cindy’s Bio
REBECCA DE LA PAZAdmin/Marketing Assistant
Read Becca’s Bio

Our Pricing Philosophy

The beginning of the Fixed Price Agreement and the end of hourly billing

Why Fixed-Price Agreements?

It became clear during our beginning years in business that the standard way of billing in the accounting profession were not conducive to fostering good relationships with our clients. Essentially, you buy our knowledge, but time has nothing to do with it. If you buy our time, it’s in your best interest for us to hurry, and if we sell time, it’s in our best interest to go slow. See the problem? We are at two different sides of the table. We are eliminating that!

What do Fixed-Price Agreements do?

These agreements put the focus on the results of a given task rather than the time spent doing it. You pay for the output or the results you want.

With no other product, or even service-based profession, is the decision of price left completely in the hands of the seller. Plumbers, contractors, and consultants all agree to perform a service for a set charge prior to starting the work. In all types of business, a scope is agreed, a price is given and a contract is drawn.

Fixed Price Agreements put the decision into the hands of the customer – where it belongs, before the work is done.

What defines an end result and how do I know if we reached it?

A FPA has a very specific scope. Look, for instance, at an accounting problem in QuickBooks. We would discuss the specific issues and decide TOGETHER that we need to review the accounting records and then provide the list of suggestions to fix the specific problem. We would decide if you or we are going to fix it. The bottom-line outcome is a clean QuickBooks file.

A FPA defines the responsibilities and end result so that there is no confusion as to what you are purchasing.

We guarantee the value or we won’t do it!

After defining the scope (work to be performed) and the value (the price), we believe that a guarantee should be assigned to the service provided. This is nothing new to our firm. We always try to go above and beyond what’s expected and get it right – but there is a new twist.

If the value to the customer is less than three times our price, we won’t do it!

Quantifying this is sometimes difficult but generally the security, reliability, and freedom that we hope to create in a business owner’s life speaks for itself. Whether it is tackling a difficult tax planning problem or freeing up a customer to run their business, there is value that can be determined and quantified.

How do Fixed-Price Agreements work?

You get to choose what level of service you want, as well as the price you are willing to pay for it, up front.

These levels start with a serious discussion about your overall needs and goals. We talk about the human needs before the numbers, which is the proper priority in our firm.

We know each customer is different and we will price the value received by the customer, not the hours spent. Value received is a joint decision by the customer and our team.

FPAs typically include accounting, cash management and business planning as well as regulatory compliance and reporting.

What if I need more services or additional needs arise?

It’s simple! We discuss it! We decide on the new needs and we issue a change order to the original Fixed Price Agreement. We leave the decision in your hands, with several options and pricings for each scenario.

Results so far?

So far, our customers on fixed price agreements are very happy. They know the price, what the service is and that, no matter what, we will do the work at the stated price.

Most customers are able to relax and ask more questions, therefore allowing them to get better service and better advice because they aren’t tied to the time clock.

Lastly, our customers feel cared for because we can take the extra time to dive into their accounting and tax matters more deeply. We can ask the dumb questions which may not really be that dumb – meaning, we can think outside the box and take our customers with us.

For us, it has simplified our internal processes. Capturing time and billing is a long and tedious process and the week after billing could be painful depending on how much time was needed to do a particular project and the expectations of what it took to accomplish.

The most important benefit to all is the ability to truly be a trusted advisor. We are no longer working against the time constraints that limit our ability to be innovative, have fun and try new things. We are on the same side of the table, working together, united towards the same purpose.

Ready to get started?

Let’s talk!