Whitinger & Company’s construction team provides comprehensive financial solutions for your business in a timely and cost-conscious manner. Any firm can do compliance work (tax preparation, audit compliance, etc.) but we provide value beyond the numbers. We work closely with your company to understand your needs, improve your bottom line, and increase your cash flow. Above all else, we will help you grow your business and succeed in an environment that is always changing and highly competitive.


  • Design-Build (turnkey) contractor
  • Heavy Construction
  • General Contractors
  • Subcontractors
  • Developers
  • Construction Managers
  • Suppliers & Distributors


  • Audits, reviews, and compilations of financial statements
  • Agreed upon procedures (similar to audits, but more specific to your needs)
  • Forensic accounting services


  • Individual and corporate tax planning
  • Corporate return preparation
  • Stakeholder return preparation
  • Multi-state tax return preparation and planning


  • Job efficiency and profitability analysis
  • Cash flow analysis including projection models for financial statements
  • Overhead rate analysis
  • Benchmarking (analyzing your company against competitors)
  • Business valuation services
  • Consulting and assisting with surety relationships and maximizing surety credit
  • Assisting with cost allocations
  • Budgeting assistance
  • Claims analysis
  • Management advisory services
  • Succession planning
  • Strategic planning
  • Estate planning

Muncie: 765-284-3384
Indianapolis: 317-436-7488

Mark’s areas of expertise include planning and performing audit and review engagements for clients in construction, real estate, manufacturing, and not-for-profit sectors. He is past treasurer of the Hoosier Heartland Chapter of the American Red Cross where he served for seven years. Mark was also recognized by the Indiana CPA Society as an Emerging Leader within Public Accounting. He is a member of the American Institute of Certified Public Accountants and the Indiana CPA Society.

Senior Accountant
Muncie: 765-284-3384

Kevin Elam, originally from Anderson, Indiana, graduated from Ball State University with a Bachelor’s Degree in Economics and Accounting. Kevin also holds the designation of CPA and has more than twelve years of experience in the field of accounting. As a Senior Accountant, Kevin uses his experience in both tax and auditing to serve a variety of construction clients. Before joining Whitinger & Company, Kevin served as an auditor and accountant where he primarily handled audits, reviews, compilations, and specialized in business tax returns.