Sandra Fowler is licensed by the state of Texas as a Certified Public Accountant. She joined Sommerville & Associates, P.C. in August of 2002. Sandra holds a Bachelor of Science in Business from Southwestern Assemblies of God University and a Master’s of Science in Accounting from the University of Texas at Arlington. In 2020, Sandra became a Certified Payroll Professional with Payroll Org.

Sandra’s predominant area of service is in payroll tax consulting and compliance for non-profit organizations, specializing in religious organizations. She manages the payroll return filings and payroll processing services for the clients of Sommerville & Associates, P.C. She also has experience preparing Forms 990, Return of Organizations Exempt from Income Tax, and Form 1040 Individual Income Tax Returns for primarily minister taxpayers.

Sandra is a member of the Fort Worth Chapter of the Texas Society of CPAs and has spoken at several conferences on nonprofit payroll tax and compliance issues, including the CO+OP Ministry Conference, The Church Network Conference, and the Texas Payroll Conference. She is also a member of PayrollOrg and the Board of Contributing Writers for the organization's magazine, Paytech.