Public AccountantsBrown, Ells & Company's mission is to serve you by providing the highest level of expertise and professionalism possible with our highly qualified staff below.
Ken DeLucas, Partner, is a Certified Public Accountant and a Partner in our firm, specializing in income taxes, accounting and outsourcing for businesses. Ken has an Associate degree in accounting from Mesa State University and a Bachelor's degree in accounting from the the University of Denver. He also has extensive background in public accounting, including six years as a Manager with Deloitte, one of the "Big Four" accounting firms, and three years with the international firm, BDO Seidman. His areas of expertise include business consulting, retirement and estate planning, taxes, accounting and outsourcing.
Ken, his wife and two boys have lived in the foothills above Golden for thirty years and are very active in the community. He is an Eagle Scout who enjoys the outdoors, is an avid snowmobiler and skier, and he spent five years on the National Ski Patrol.
Cherry Nietes, Director of Accounting and Business Taxes, has been with Brown, Ells & Company for over 25 years. Her knowledge and experience assures that clients receive the best consulting, service and advice needed for their business, large or small. She has a Bachelors degree from the University of Saint Thomas in the Philippines with studies in accounting and taxes.
After college, she relocated to Denver, Colorado, went to work for Brown, Ells & Company and has been with us ever since. She takes great pride of her work and anything she does outside of it.
Cherry loves spending time with her (big) family whenever she gets a chance. Traveling is one of the things she enjoys the most as not only has she's visited places here in the US but also in Europe, South America and Asia.

Scott DeLucas, Manager of Personal Income taxes, received his Bachelor’s Degree in Accounting from Regis University, holds the Enrolled Agent certification with the Internal Revenue Service, and has a payroll certification.
He has substantial experience in accounting and income taxes, and is working on his CPA certification.
Scott, his wife Inara, and their dog (Gandolf) currently reside in Denver. In his free time, Scott pursues his master's degree at Metro State University, and he is the vocalist for a band called Blood Across The Sky.
Megan Bullert, Tax Prep Specialist graduated in 2023 from California Polytechnic State University, San Luis Obispo with her bachelor's in Agriculture Business and a minor in Spanish. Being from Northern California, she enjoys many outdoor activities such as rock climbing, hiking, and playing volleyball with friends. She also enjoys singing in her choir at Most Precious Blood Catholic Church.
Donna Jones, our Personal Tax Coordinator, is a Colorado native, originally from the Wheat Ridge area.
She is a devoted mother to a rambunctious toddler and she enjoys all things music, snowboarding, reading, and spending time with her family.
Patty DeLucas CERTIFIED FINANCIAL PLANNER™Patty DeLucas, CPA and CERTIFIED FINANCIAL PLANNER™, works closely with clients providing personalized financial and investment advice including portfolio analysis and management strategies, tax efficient investing, retirement income planning, 529 education plans, philanthropic giving, estate planning, risk planning, and liability management. Patty has over 34 years of professional experience, including Manager with a “Big-4” accounting firm.
Patty and her husband Ken have raised two boys in Genesee and have lived and been active in the community for over thirty years. She enjoys cooking and outdoor activities including hiking, biking, camping and riding ATV’s in the mountains. She also likes snowshoeing, is an avid skier, and likes to attend and support the annual Wells Fargo Ski Cup at Winter Park.
Janine Guillen is a partner with the law firm GUILLEN | DEGEORGE, LLP, and she is heavily involved in estate planning, and estate and trust taxation for Brown, Ells clients. Janine concentrates her law practice in estate planning, business planning and related litigation. She is licensed to practice law in Colorado before the Colorado Supreme Court, the United States District Court for the District of Colorado, and the United States Tax Court. Ms. Guillen is also a Registered Nurse and actively maintains her Colorado nursing license. She holds a juris doctorate from the University of Denver, an MBA, a tax LLM, and a bachelor of science in nursing. She teaches and lectures locally and nationally.