Partners & Principals

Charles S. Lowrey obtained his BBA from St. Mary’s University in San Antonio, Texas in 1971 and completed his training to be a CPA in 1978. Charles is now the managing shareholder/director with LOWREY, POWELL, STEVENS & MANGUM P.C. Over the years, he has developed an expertise in providing business and tax consulting to closely held small to medium sized businesses, and professional corporations, with industry specialization in transportation and distribution, insurance, petroleum and real estate. His CPA certificate is from the State of Texas and he maintains membership in the San Antonio Society and the Texas Society of CPAs. He is also a member of the American Institute of Certified Public Accountants.

Sarah Powell, shareholder of LOWREY, POWELL, STEVENS & MANGUM P.C., has over 30 years experience in public accounting. During that time she has primarily provided tax and management advisory services to her clientele. She joined LOWREY, POWELL, STEVENS & MANGUM P.C. in March of 1989, prior to that she was a tax consultant with Ernst & Young. Over the years, she has developed expertise in IRS collection and controversy work, in closely held companies with industry specializations in manufacturing, real estate, 8A companies, and medical and dental practices. Her CPA certificate is from the state of Texas. She is a member of San Antonio Chapter of CPAs, the Texas Society of CPAs and the American Institute of CPAs. She received her degree from Trinity University in San Antonio, Texas.

Randall N. Stevens, shareholder of LOWREY, POWELL, STEVENS & MANGUM P.C. has been practicing public accounting since 1988.  His expertise is in the audit and management information and consulting fields where he has worked with closely held small to medium sized businesses, SEC clients, transportation, insurance and professional corporations.  He is also a certified QuickBooks Pro Advisor and offers training and consulting in this area as well.  His CPA certificate is from the state of Texas. He is a member of San Antonio Chapter of CPAs, the Texas Society of CPAs and the American Institute of CPAs. He received his degree from West Texas A & M in Canyon, Texas.  Randall has served on the Board of Directors and chaired various youth charities and projects.

M. Paul Mangum, shareholder of LOWREY, POWELL, STEVENS & MANGUM P.C brings 40 years of varied  tax and business  experience to the firm. His past company affiliations have provided him extensive experience in individual and entity tax compliance and planning, business consulting and business valuations.   His clients have included individuals, families, public and private companies involved in diverse businesses. Paul has authored numerous articles on tax issues and taught courses and seminars on a variety of tax subjects. He holds a BBA (Finance) and a MBA (Graduate School of Business) both from The University of Texas at Austin. A member of American Institute of Certified Public Accountants and has been involved in numerous civic, charitable organizations and served on many committees for Coker United Methodist Church.

Jay E. Payne, Principal of LOWREY, POWELL, STEVENS & MANGUM P.C., graduated from Texas Tech University in Lubbock, Texas in 1983 with a BBA degree in Accounting. He earned his CPA accreditation in 1987 and is licensed in the State of Texas.  He is a member of the AICPA, the Texas Society of CPAs and the South Plains Chapter of CPAs.  He has worked in various aspects of public accounting since 1984.  He worked for LOWREY, POWELL, STEVENS & MANGUM P.C. from 1995 to 1999 and then rejoined LOWREY, POWELL, STEVENS & MANGUM P.C. in 2008 as Tax Manager.  In 2011 he moved to Lubbock opening and managing the LOWREY, POWELL, STEVENS & MANGUM P.C. Lubbock office.  His expertise is in tax compliance and business and income tax consulting for closely held small to medium-sized businesses, as well as handling client IRS issues.