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Main Office

Main Office

  • 714 Main Street
  • Gooding, ID 83330
  • Main Number: 208-934-8411
  • Fax: 208-934-4066
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Steven R. France, CPA

  • Phone: 208-934-8411 ext. 216
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Steve France is one of four owners in the firm France, Basterrechea, Wagner & Bunn, Chtd.  He graduated in May, 1986, with a Bachelor of Business Administration degree from Boise State University, double majoring in Accounting and Computer Science.  He became licensed as a Certified Public Accountant in October, 1987.  The following year he became partner in the firm Spackman and France, Chtd. which later merged into our existing firm in 1997.  Throughout his 25 years of accounting experience, he has acquired extensive knowledge in many industries ranging from Dairy to Manufacturing.  Steve’s primary focus has been assisting his clients with innovative tax planning strategies designed to minimize federal and state tax in an increasingly complex tax environment. 

Since 1987, Steve has been a member of the Idaho Society of Certified Public Accountants and a member of the American Institute of Certified Public Accountants.  He is a past president of the Gooding Rotary Club and a member of the Gooding Elks.

Steve has spent all of his life in Gooding and enjoys all that the area has to offer especially activities such as camping, dirt bike riding, and gardening.

“I thrive on providing timely, competent, creative solutions to challenges faced each and every day.”

Ricky Basterrechea, CPA

  • Phone: 208-934-8411 ext. 204
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Rick Basterrechea, CPA graduated Cum Laude from Boise State University in 1986 with a Bachelor of Business Administration degree in Accounting.  After graduation, he was a staff accountant for Ripley, Dorn and Company in Nampa, Idaho until 1988.  Rick became licensed as a Certified Public Accountant in 1988 and joined the accounting firm of Oakley, Jones and Poulsen where he became a partner in 1995.

Rick has been in the accounting profession for 23 years and has extensive experience in individual, partnership, corporate, estate and trust income tax preparation.  He also has professional experience in the following industries:

-        Construction

-        Agriculture

-        Transportation

-        Restaurants

-        Retail

Rick is a member of the following professional associations and community organizations:

-          Idaho Society of Public Accountants – Since 1988

-          American Institute of Certified Public Accountants – Since 1988

-          North Canyon Medical Center Board of Directors

-          Gooding Rotary

-          Gooding High School Boosters Club

Rick was raised in Gooding and enjoys watching, with his wife, Debra, their son Alec, and son Austin, participate in athletics.  They also enjoy camping and trail riding on motorcycles.

Audra Wagner, CPA

  • Phone: 208-934-8411 ext. 203
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Audra graduated from Boise State University in 1996 with a Bachelor of Business Administration, Accounting degree and is a member of the American Institute of Certified Public Accountants, as well as the Idaho Society of Certified Public Accountants.  She joined the firm in 1997 and became a partner in 2011.  For 14 years, Audra has gained extensive experience in tax accounting and planning for individuals and small businesses, financial statement preparation, governmental accounting and auditing, and is a Certified Quickbooks Advisor. 

She serves a wide range of clients including but not limited to:

  •    Construction
  •    Agriculture
  •    Dairy
  •    Service and retail sectors 

Audra is active in the community and school, and is a founding board member of the Gooding School District Educational Foundation, currently serving as Treasurer.  She was raised in Hagerman and now lives with her family in Gooding.


Dale A. Bunn, CPA/CIA

  • Phone: 208-934-8411 ext. 217
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Dale A. Bunn joined the firm in 2006. Dale previously worked for the J.R. Simplot Company as an internal auditor and Deloitte & Touche LLP as a senior audit accountant. Dale was licensed as a Certified Public Accountant (CPA) in 2004 and as a Certified Internal Auditor (CIA) in 2006. Dale graduated from Idaho State University with a Bachelor’s of Business Administration in Accounting in 2002. While attending Idaho State University, Dale was President of the Eta Lambda Chapter of Beta Alpha Psi, a National Honors Fraternity for Accounting, Finance and Computer Information System majors. Dale was also recognized as the most outstanding accounting student of the 2002-2003 graduating class of Idaho State University.

Dale became our principal shareholder responsible for the audit and accounting services provided by our firm in January 2011. Dale also has extensive experience providing tax preparation, tax planning, consulting, internal control analysis and many other services provided by our firm.

Dale’s professional experience includes the following industries:

  •   Dairy
  •   Manufacturing
  •   Agriculture
  •   Health Care
  •   Small & Local Governments
  •   Universities
  •   Not-For Profit
  •   Retail
  •   Wholesale
  •   Property & Casualty Insurance

Dale is a member of and in good standing with the following professional organizations:

  •   American Institute of Certified Public Accountants – Since 2005
  •   The Institute of Internal Auditors – Since 2005
  •   Idaho State Society of CPAs – Since 2006

Dale was raised in Wendell, Idaho and is the son of Don & Jeanine Bunn. Dale enjoys spending time in the outdoors, hunting, camping, riding four-wheelers, and coaching youth athletics with his wife, Laura, and four children, Don, Aden, Audra, and Natalie.

Kristen Zubizarreta, CPA

  • Phone: 208-934-8411 ext. 215
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Kristen was born and raised in Gooding, Idaho, growing up with an agricultural background through her work and close ties to a fourth generation family farm and ranch.  After graduating high school in 2003 as Valedictorian of her class, she attended The College of Idaho where she majored in Accounting with a minor in Finance.  She completed her college career in 2008, graduating Summa Cum Laude and at the top of her class once again.  Kristen began her accounting profession as a Tax Associate at Eide Bailly LLP, a top 25 accounting firm, in Boise, Idaho.  While there, she worked on a very diverse client base and gained two valuable years of experience. In July 2009 she married and returned to her roots in Gooding to serve the community that she so deeply admires. Kristen was licensed as a Certified Public Accountant (CPA) in September 2009 and is a member of the American Institute of Certified Public Accountants (AICPA) as well as the Idaho Society of Certified Public Accountants (ISCPA).  Her knowledge and expertise expand with each engagement she works on, which include tax planning and preparation, compilations and reviews of financial statements, and audit engagements.   Outside of the office, Kristen loves nothing more than spending time with her friends and family and staying involved with the local community.

Tyler Carringer, CPA

  • Phone: 208-934-8411 ext. 202
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Tyler Carringer graduated from Boise State in 2008 with a Bachelor’s degree in Accountancy and in 2009 with a Master’s in Taxation. Since his graduation Tyler has worked in public accounting and he joined the firm in 2013. Tyler became a Certified Public Accountant (CPA) in August 2011 and specializes in compiling and reviewing financial statements and tax planning and preparation. Tyler is a member of the American Institute of Certified Public Accountants (AICPA) as well as the Idaho Society of Certified Public Accountants (ISCPA).

Tyler was raised in Boise and outside of the office enjoys time with friends and family, recreational softball and travelling.

Zach Schaal

Staff Accountant
  • Phone: 208-934-8411 ext. 205
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Zach was raised in Twin Falls, Idaho. He grew up playing sports and graduated from Twin Falls High School in 2005. He was involved in National Honor Society and captain of the State Champion Football team.   Zach attended Carroll College in Helena, Montana where he graduated in 2009 with a degree in Business Administration and Accounting. While at Carroll, Zach played football and was a Resident Advisor. After graduation, Zach went to work for Altman, Rogers & Co in Juneau, Alaska.  Zach returned to Twin Zach Falls to be closer to family and friends. He joined the staff at FBWB in February 2010. In his spare time Zach likes to golf, spend time with family and friends, and to watch sports.

Neil Clark

Staff Accountant
  • Phone: 208-934-8411 ext. 218
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Neil was born in Boise, Idaho, and shortly thereafter moved to the family farm in Rupert, Idaho, where he grew up raising potatoes. He attended Minico High School and graduated Top Ten in his class, and then pursued an Accounting degree from the University of Idaho. Upon graduation from Idaho in 2007, Neil attended the University of Denver and obtained a Masters of Taxation, where he graduated in the top of his class. Neil began his accounting profession as a Tax Associate at Eide Bailly LLP, a top 25 accounting firm, in Boise, Idaho. While there, he worked with a diverse client base and gained two valuable years of experience. In August 2010 he was married and subsequently moved to Twin Falls and joined the staff at France, Basterrechea, Wagner, & Bunn. A year later, Neil left public accounting to pursue a career in the private sector as a Controller for Waste Connections, Inc., the third largest waste hauler in the United States. In his two years with WCI, Neil gained valuable knowledge and experience in detailed financial analysis and preparation, budget preparations, contract analysis, and monthly financial projections. In March of 2014, Neil returned to public accounting because the opportunity to work with a diverse client base and get back to his true calling as a public accountant were too much to ignore.  In his spare time out of the office, Neil enjoys time with his family and is an avid hunter and golfer. He looks forward to providing clients superior service and a quality product, as well as continuing to help grow the firm and its stellar reputation.

Rachel Pantone

Staff Accountant
  • Phone: 208-934-8411 ext. 213
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Rachel was born in Yuba City, California and moved frequently with her family until they settled in Shoshone, Idaho in 1998.  Rachel graduated Cum Laude from Boise State University with a Bachelor of Business Administration, double majoring in Accounting and General Business.  While in college, Rachel worked at Lezamiz Real Estate Co., starting as a buyer’s agent assistant and eventually taking on the role of bookkeeper for three years.  After graduating from college, Rachel was hired as a management trainee at Glanbia Foods, Inc., working in both finance and plant accounting.  Rachel became a member of France, Basterrechea, Wagner & Bunn, Chtd in January 2015.  Outside the office, Rachel enjoys cooking and baking, being outdoors, traveling and spending time with family and friends. 

Jacob Parish

Staff Accountant
  • Main Number: 208-934-8411 ext. 207
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Jacob was raised in Hagerman, Idaho.  During high school he worked construction and played football, then graduated as Salutatorian.  He attended college at the University of Idaho where he earned Bachelor Degrees in Accounting, Finance, Information Systems, and a Masters of Accountancy.  Throughout college, he continued to work construction as well as working as a butcher.  Jacob was married in 2008 and now has three children.  After graduating college, he returned to Southern Idaho to be closer to family.  Jacob started working for France, Basterrechea, Wagner, & Bunn in August 2016.  Outside of work he enjoys spending time reading, woodworking, and being outdoors with friends and family.

Montana Epstein

Staff Accountant
  • Main: 208-934-8411 ext. 208
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Montana, or Tanner as he is known to friends and family, grew up in Reno, NV.  He worked in the utility industry in billing and then later as a business coordinator in Reno prior to moving to Twin Falls in 2014. Tanner graduated from Boise State University in 2017 with a Bachelor’s degree in Accountancy and joined the firm a month later to start his career in public accounting. Tanner is excited to be a part of a motivated and goal oriented firm that prides itself on strong client relationships and community building.

Outside of work he enjoys watching his kids play sports, building computers, and outdoor activities with friends and family.

Letty Beerly

  • Phone: 208-934-8411 ext. 212
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Letty Beerly joined the firm of Walston, Spackman & Ballard in October, 1981.  The Firm was in the beginning stages of using computers in accounting, and Letty came to us with 9 years of computer experience with a large company involved in agriculture and food processing.  Through 34 additional years in accounting with what has evloved into France, Basterrechea, Wagner & Bunn, Chtd., she has become a paraprofessional who has gained much experience in bookkeeping, accounting, training and supervision.  Letty was born and raised on a ranch in Buhl with strong bonds to the agricultural heart of the valley.

Letty has attended several colleges and universities with education and English as her majors, having taught at the elementary level.  Although her background is in education, accounting had a stronger calling.  She enjoys working with our clients to understand the requirements of bookkeeping, aiding them in compliance with payroll, problem-solving, and record-keeping for the client's specific type of business.

Outside of the office, Letty is a wife, mother, grandmother, teacher, and generally busy person.

Lori Swainston

  • Phone: 208-934-8411 ext. 210
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Kathy Sanders

Administrative Assistant
  • Phone: 208-934-8411 ext. 200
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Kathy was born and raised in Northern California.  After a year of college, she worked for Blue Shield of California for 11 years and then as a medical transcriptionist for 13 years.  She has been married to her amazing husband since 1987 and they have two sons of whom they are extremely proud of.  The family moved to Gooding, Idaho in 2000 so that their oldest son could attend the Idaho School for the Deaf and the Blind. She joined the firm in 2008 as an administrative assistant and enjoys working with such a wonderful group of people and greeting clients as they come through the front door.  In her spare time, she enjoys spending time with her family, being outdoors working in her yard, being in the mountains, reading, decorating and re-decorating their home and shopping!

Jeff Spackman

Administrative Assistant
  • Phone: 208-934-8411 ext. 201
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Jeff became a member of France, Basterrechea, Wagner & Bunn, Chtd in 2006.  He primarily serves the Firm’s administrative needs.  He is involved in helping to manage the Firm’s work flow, IT support, marketing and advertising, and completing other day to day tasks as required by our clients and staff.  Jeff takes pride in building and maintaining the professional and personal relationships that come with working so closely with the Firm’s clients.  He understands that the client, ultimately, is our most valuable asset and strives to provide our clients with the best service possible.

Jeff was born and raised in Gooding.  He graduated from Gooding High School in 1995 and attended the College of Southern Idaho where he studied small business management.  Jeff started his family and moved back to Gooding in 1997.  He spent the next 10 years custom farming in Jerome and Gooding County and worked briefly as a machine operator for a local manufacturing company.  Today, Jeff volunteers his time coaching youth sports and is an active member of the local Elks Lodge.  He also serves as the Secretary of the Gooding Cemetery Maintenance District. 

Jeff is blessed with a wife and three children.  His interests include sports, traveling to new places, music and movies.  He has been fortunate to travel outside of the U.S. on multiple occasions.  He enjoys assisting his wife in her passion for photography, watching his son participate in Senator Athletics, and sharing movie quotes and inside jokes with his daughters.

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