BSGM Partner Group

Robert Cobb was raised in Southern California, graduated from Bell Gardens High School, and received a bachelor of science degree from Lubbock Christian College. He began his career at BSGM in 1980 and became a partner in 1987. He served as managing partner from 2000 through June of 2015, and remains a member of the firm’s management committee.

He is involved with the firm's audit practice, with a current emphasis in utility related audits and special projects. Robert holds CPA certificates in several states and is a past member of the AICPA Public Utilities Committee based in Washington, D.C. In addition, he is a current member of several professional organizations. He frequently participates in utility industry seminars and conferences as a speaker.

Robert and his wife Lisa live in Lubbock and their two children and their families also reside in Texas. Robert enjoys all sports with a special interest in golf. He also enjoys reading, history and geography.

Greg Gilbert is a graduate of Tarleton State University in Stephenville, Texas. He returned to his native Lubbock and BSGM after college, and has been a partner since 1996.

Greg leads the firm’s rapidly expanding school audit and accounting area, as well as being heavily involved in the electric utility area.

For many years, Greg has been involved in many civic and social organizations in Lubbock and the surrounding area.

Greg is married to Gina, and they along with their two sons reside in Lubbock.

Tim Baugh graduated from Lubbock Coronado High School and received a Bachelor of Business Administration in accounting from Texas Tech University. He began his career with Duff and Anderson CPA in 1985 and joined Bolinger, Segars, Gilbert & Moss L.L.P in October 1986.

Tim became firm partner in 2000 and serves on the firm’s management committee. He leads the diversified tax practice, which includes preparation of federal and state tax returns, tax and estate planning, accounting and payroll assistance, and representation before taxing authorities.

He served as treasurer, state director and board member for the South Plains Chapter of the Texas Society of Certified Public Accountants. Tim also served on the Texas Tech Accounting Advisory Council.

Tim and his wife, Gina, live in Lubbock and are active Red Raider athletics fans. They have two daughters, Chelsie and Natalie. He enjoys spending his free time golfing, hunting and traveling with his family.

Nathan received his Bachelor of Science degree in Accounting in 1990 from Lubbock Christian University. He has been with BSGM since 1990, and has been a partner in the firm since 2000. Nathan is active in the firm’s Utility and Not-for-Profit auditing practice, and is the designated partner in charge of the firm’s employee benefit plan audit practice. He is also involved in the firm’s peer review practice. Like many of the partners at BSGM, Nathan has been a frequent speaker at regional and national conferences relating to Utility industries.

Nathan is a Montana native, but has lived in Lubbock since moving there to attend Lubbock Christian University. His wife Cathy is also a graduate of LCU and they have one son. Nathan’s hobbies include hunting, and he also enjoys running. He completed 3 ultra-marathons in 2015, including a 50 miler. Nathan and Cathy both attend South Plains Church of Christ and are actively involved there.

Randy Robbins is a native of Lubbock. He graduated from Lubbock Christian University, joined the firm in 1991 and became a partner in 2001.

Randy is actively involved in the electric utility industry, the not-for-profit and the credit union industries. He has developed many professional relationships with representatives from these industries which has been valuable to BSGM in targeting firm goals.

Randy is also very active in many church and civic organizations in Lubbock. He and his wife, Holly, reside in Lubbock with their two sons, Reagan and Riley.

Bill Miller was raised in Cleburne, Texas, graduated from Cleburne High School and received a degree in accounting from the University of Texas at Austin. He began his career with the firm in 1992 and was admitted as a partner in 2004.

Early in his career, Bill was actively involved in the firm's audit practice with a primary emphasis in electric, telecommunications and agricultural cooperatives. He continues his involvement in these areas by heading up the firm's utility tax practice. The focus of the utility tax practice is to provide tax research, tax planning and tax return preparation to and for the firm's audit clients - cooperatives, corporations, partnerships and Not-for-Profit organizations. Bill maintains a direct working relationship with the clients and is active in making presentations about relevant tax issues to clients, Boards of Directors, and related trade associations.

Bill, his wife Kim, daughter Shelby and son Justin are residents of Lubbock and enjoy participating in the ministry of their local church, outdoor activities and spending time with friends and family.

As a partner in the audit department, David’s main focus is on governmental and Not-for-Profit entities. He is also active in the firm’s electric utility and agricultural audits.

David is a graduate of Lubbock High School and Texas Tech University. He graduated with a double major in accounting and finance. He has been a partner of the firm since 2014. David enjoys golfing, hunting and many outdoor activities. He and his wife, Shandra, enjoy traveling the world. She is an elementary teacher with L.I.S.D.

Trey Rowe was born and raised in Amarillo, Texas and graduated from Amarillo High School. He received a Bachelor of Business Administration and a Master of Science in Accounting from Texas Tech University. He began his career at another local accounting firm in Lubbock before taking a position with Bolinger, Segars, Gilbert & Moss L.L.P. in July of 2000.

Trey became a firm partner in 2014. He is involved with the firm's audit practice, and currently oversees audits in the following industries: school districts, appraisal districts, electric utilities, employee benefit plans, non-profit organizations, and peer review engagements. He is currently in charge of the firm's audit scheduling and shares duties pertaining to the firm’s continuing professional education, quality control materials, and technology issues.

Trey and his wife, Elisha, live in Lubbock and have 3 children. Elisha works as a teacher for Lubbock Cooper ISD. Trey enjoys spending time with his family including attending as many of his children’s activities as possible. He also enjoys serving in their church.

Matt is involved in the firms tax practice which includes tax form preparation, tax planning, payroll compliance, estate planning and Not-for-Profit entity 501(C)(3) filings. Matt has been very involved with the firms internship program with Texas Tech and LCU.

Matt is a graduate of Texas Tech University, and has been a partner of the firm since 2014. Matt has been involved with several local Not-for-Profit entities including Big Brothers Big Sisters and the American Cancer Society. Matt enjoys playing golf, attending Texas Tech sporting events, gardening and spending time with his family and friends. Matt and his wife Tammy reside in Lubbock and have 2 children.

Native of Lockney, Texas, graduated from Lockney High School in 1988 and then received a BBA in Accounting from Texas Tech University in 1992. Obtained a CPA certificate and securities licenses Series 6 and 63 in 1996. Joined the firm in October of 1999. Experience includes all aspects of the firm’s practice but is currently active in the area of tax and accounting services.

Native of Farwell, Texas, graduated from Farwell High School in 2001. Graduated Magna Cum Laude from Texas Tech University in 2006 with a BBA in Accounting and a Master of Science in Accounting. Joined the firm in 2006 and obtained CPA certificate in 2007. Active in the firm’s audit practice with emphasis in electric cooperatives, school districts, and non-profits.

Native of Shamrock Texas, Adam Bailey has been a partner since 2018. He is a CPA and a 2004 graduate of Texas Tech University with a dual degrees in accounting and finance. Adam is active in the firm’s financial statement audit practice specializing in auditing electric cooperatives, financial institutions and also single audits associated with federal grants and awards.

In the course of performing an audit, Adam is very involved in working directly with various electric cooperative software vendors as a way for the firm to more efficiently conduct the audit. Through these efforts, he has assisted with developing specific reports tailored to the needs of auditors and electric cooperative clients alike. Adam is also involved in developing industry specific audit programs and training for use by the firm's staff in conducting audits of electric cooperatives and financial institutions.

In his free time, Adam enjoys traveling to various parts of the country with friends and family as well as attending various sporting events.

Tyler was raised in Azle, Texas where he graduated from High school in 2004. He graduated college from Tarleton State University in Stephenville, Texas in 2009 with BBA in Accounting. He joined the firm in 2011 and obtained his CPA certificate in 2013.

Tyler has the lead role in the firm’s local government area practicing with a variety of clients: Cities, Counties, Water Districts, Economic Development Corporations, and Pension Plans. He is also active in the Electric Cooperative Industry and engagements related to Single Audit Compliance.

Krista Pauda was raised in Springlake, Texas and graduated from Springlake-Earth High School. Krista received a Bachelor of Business Administration and a Master of Science in Accounting from Texas Tech University. She began her career at the firm in January 2010.

Krista became partner in 2022 and is actively involved in the firm’s audit practice of non-profit organizations, employee benefit plans, and HUD housing projects.

Krista and her husband, Xavier, live in Lubbock and have two daughters, Khloe and Kynlee. Their family attends Faith Christian Family Church. Krista enjoys spending time with her family, watching movies, playing golf, and watching Texas Tech sporting events.

Native of Houston, Texas, graduated from Jersey Village High School in 2000. Graduated from Texas Tech University in May of 2008 with a BBA in Accounting. Joined the firm in October of 2011 and obtained her CPA certificate in September of 2015. She is active in the firm’s audit practice with emphasis in telecommunications, non-profits, and employee benefit plans.

Lauren and her husband Tray have two children, Taylor and Teagan. They love rooting on the Red Raiders and traveling together.

Jack Moss became a partner with BSGM in 1963. He grew up in West Texas and graduated from McMurry University in Abilene. Jack has started the process of transferring his equity interest, but continues to serve clients primarily in the electric utility area.

Throughout his career, he has been heavily involved in the utility ratemaking process, including numerous testimonies before rate setting bodies. He is also a past member of the AICPA Public Utility Committee and the TSCPA Public Utilities Accounting and Ratemaking Committee.

Jack and his wife, Sandra, reside in Lubbock. Jack and Sandra have a son and daughter, who reside in Kentucky and Lubbock, respectively with their families.

Bob Beam has been a partner since 1985, and is active in the firm’s utility industry. Bob has prepared multiple rate filings and related projects for a large number of utilities throughout the United States.

Bob has demonstrated his commitment to educating others through his long practice of speaking at multiple events each year, as well as his dedication to the peer review process as evidenced by his previous service as a member of both the Texas and Colorado/New Mexico state peer review committees.

Prior to moving to Texas, Bob earned his undergraduate degree from the University of Alabama. He holds a CPA certificate in Texas

Wade Wilson is a native of the Lubbock and is a graduate of Texas Tech University. Wade began his career with Bolinger, Segars, Gilbert & Moss L.L.P in 1982 and has been a partner since 1992.

Wade is heavily involved in the firm's audit and management consulting practice in the telecommunications industry. Wade assist clients with regulatory reporting and filings, depreciation rate studies, internal control structure design, cost allocation manuals and other industry related accounting matters. Wade is a frequent speaker at related industry training conferences.

Wade was among the founders and the development of the Telergee Alliance, and currently serves as a board member. Wade has also served on the Accounting Advisory Council for Texas Tech University. Wade has been active in the Lubbock Rotary Club and other church and civic organizations for many years.

Wade and his wife, Debbie, live in Lubbock and have three adult daughters. He enjoys spending time with his family, playing the classical guitar and participating in the sport of triathlon having competed in the Ironman world championships in Hawaii.

Orland Gilbert was a native of West Texas and a graduate of McMurry University in Abilene. He became a partner in 1963. His primary areas of responsibility were electric utilities, agriculture, and a diversified tax practice.

Throughout his career, Orland had personally experienced virtually all aspects of the public accountancy field. He was involved in firm management, spearheaded education and training projects, as well as served clients in varied industries for many years. Orland was also formerly on the board of his Alma Mater, McMurry University.

Orland and his wife Betty had two sons and their families reside in Lubbock.

Barbee Word was from Chillicothe, Texas and was a graduate of Texas Tech University. He became a partner in 1968 and served a broad range of clients in the electric, telecom, credit union, not-for-profit and income tax areas.

During his career, Barbee had been very instrumental in the firm’s development of the credit union and not-for-profit industries. He prepared presentations for multiple groups, was very involved in the firm’s research department and was on the forefront of directing the firm’s educational library materials.

Barbee was and his wife Gay is a longtime resident of Lubbock. Their three daughters and their families reside in New Mexico and Texas.

Whitney began her career at Bolinger, Segars, Gilbert & Moss LLP in 2007 as a tax intern and quickly became a manager in the tax department. In January of 2021, Whitney’s fourteen years of productive and hard work were officially acknowledged as she proudly accepted an offer to become the first female Tax Partner in the firm’s history.

Whitney exhibited the mission of BSGM: to provide exceptional client service. Whitney loved and cared for her clients and did everything she could to serve them with high integrity and efficiency. She loved her job, and was a continual example of hard work and loyalty for the employees and partners of BSGM.

Whitney was a rock for BSGM. She was willing to perform behind-the-scene tasks that did not always receive recognition because she knew it would make the firm better. She selflessly trained and mentored countless staff employees and interns along the way.

Not only did Whitney serve her clients, but she also served the West Texas CPA community by serving as a Board member of The South Plains Chapter of the Texas Society of CPAs for eight years. She served in many positions, including Treasurer for two years and President for one year. She received the Outstanding Officer award in 2015 and the Outstanding Service Award in 2017. BSGM has been eternally blessed to have known and worked with Whitney through the years. Her influence and friendship will be greatly missed.