Our Team

S. Kyle Waters
Founder | kyle.waters@LESrvs.com

Waters, a Louisiana native with a long-time successful banking career of over 40 years, founded Loan Evaluation Services, LLC in 2013 to assist institutions in evaluating loan portfolios as part of their due diligence in acquisitions. He assembled a team of 10 bankers for his new firm’s first project, which resulted in a successful acquisition. The firm then continued to grow and build its reputation as a leader in providing loan review and other credit-related consulting services in the Gulf Coast region.

Before his retirement in 2008, Kyle served in numerous roles at Hibernia National Bank. His background included retail banking, audit, finance, commercial banking, correspondent banking, and small business banking. As a senior retail banking executive, Kyle led a team of more than 2,500 bankers in 5 Louisiana regions, overseeing 165 branches that represented over $15 billion in deposits and $7 billion in loans. He then became the company’s Texas retail banking executive, and led the Bank’s rapid Texas expansion, and he led teams that integrated and converted five acquired banks.

In 2009 Kyle came out of retirement as he was named President and a board Member of OMNIBANK, a $750 million community bank serving Jefferson and Orleans parishes in Louisiana. At Omni, Kyle led the design and execution of strategic, profit, liquidity and capital plans approved by the Board, as well as robust regulatory management, communications and business improvement plans. In addition, Waters led the company through negotiations with and the profitable sale of OMNI to IBERIABANK effective May 31, 2011.

Following six and a half years of working with over twenty clients in Louisiana, effective December 31, 2019 Kyle officially retired from Loan Evaluation Services, LLC. He is fully retired and spending time with his wife Cookie as well as pursuing his passions of woodworking and travel. Andy and Annette continue to try to persuade Kyle to assist them on certain jobs, only to find continual “no” answers as Kyle is thoroughly enjoying his well-earned retirement.

J. Andrew "Andy" Bower, CPA
Co-owner / Member | andy.bower@LESrvs.com

With a strong background in banking and accounting, Mr. Bower focuses on loan review, auditing, and accounting services for community banks. The main focus of Bower’s practice, both with LES and his own firm Bower Consulting, LLC, is loan review, though he also performs Bank Secrecy Act audits, contract commercial loan underwriting, and policy writing, and he serves as the moderator for the Louisiana Bankers’ Association’s CEO, Senior Lender and CFO Forums.

Bower began his banking career in the management associate program at Florida National Bank in Jacksonville, where following the training program he became a customer-focused private banker managing a $10 million loan portfolio and related deposits for professionals, as well as high-net-worth individuals and their businesses.

Bower later joined Arthur Andersen LLP in New Orleans, where his eight-year tenure included three and a half years as Audit Manager. At Andersen Bower and his team developed a significant internal audit practice that positioned Andersen as the internal auditor for eight banks. He also served as the audit manager for over 20 client relationships in the banking, gaming, not-for-profit, public education, and healthcare industries.

Bower then returned to banking as Chief Financial Officer for Guaranty Savings Bank in Metairie, where he managed the accounting and finance functions for that $230 million publicly traded savings bank. His responsibilities included SEC filings, annual audits, internal financial reporting, budgeting, ALLL, asset/liability management, and regulatory reporting.

He received his undergraduate degree in economics from Duke University in 1986 and his master’s degree in business administration from the University of North Florida in 1991. He is a Certified Public Accountant and also passed the examinations for the Certified Internal Auditor and Certified Anti-Money Laundering Specialist designations. Andy is a life-long golfer who still likes to compete in amateur events and volunteer at tournaments as a rules official.

Annette Glahn
Co-owner / Member | Annette.fink@lesrvs.com

Annette Glahn Fink currently serves as the co-owner of Loan Evaluation Services, LLC. She has dedicated her career to credit risk management and joined Loan Evaluation Services, LLC at its inception in 2013, bringing her years of experience and expertise to the company.

Annette is a native New Orleanian and graduated from Louisiana State University in 1981 with her Bachelor of Science in Finance. Annette began her banking career in 1983 as the Credit Manager for Progressive Bank in Houma, Louisiana. Following her time with Progressive Bank, she transitioned to Omni Bank in New Orleans, Louisiana, where she began the Credit Department. At Omni, she was an integral part of the loan approval and loan management processes. Her banking career included focuses on credit analysis, loan review, asset-based monitoring systems, and mortgage loan quality control.

After gaining over a decade of knowledge and experience, Annette made the decision to start her own company. In May of 1994, ACG Consulting was established. Annette began consulting with local financial institutions while continuing her work with Omni Bank. Over 25 years later, Annette continues to perform asset-based loan monitoring audits and other credit-related services through ACG Consulting, LLC, earning her reputation as one of the leading experts in asset-based loan monitoring in Louisiana.

As a member of Loan Evaluation Services, LLC, Annette enjoys assisting local banks to improve their processes, loan underwriting, and loan management. In her free time, she loves traveling with her husband Stephen, gardening, spoiling her two grandkids, and treating her puppy Chloe like her 4th child.

Paul Bonitatibus
  • 45-year banker with broad expertise in Commercial, Retail and Real Estate lending.
  • Former Executive Vice President of Retail Banking, Small Business Banking and Mortgage Banking for $22-billion Hibernia National Bank of New Orleans prior to its sale to Capital One Financial Corporation.
  • Led Hibernia’s Wealth Management Group with more than $7 billion in assets under management.
  • A founding owner of Hibernia Consultants, L.L.C., providing executive and advisory services to community banks.
  • President of First Private Trust Company, a private financial institution that manages assets for the family of a prominent New Orleans entrepreneur.
  • Adviser to Dale Carnegie Training’s Global Services Division.
  • 1971 graduate of the University of Notre Dame with a bachelor’s degree in government and international relations.

Carol Gordon
  • Former Senior Vice President and Manager of Business Banking for two southern Louisiana regions of Capital One Bank.
  • 33-year successful career in banking with a focus on Private and Business banking for companies with annual sales between $2 million and $20 million.
  • Former Credit Approval Officer and manager of Hibernia National Bank’s North, Southwest and Central Louisiana Credit Department with responsibility for analysis and preparation of underwriting for credits up to $20 million; a voting member of its senior loan committee.
  • Participated in several due diligence exams for bank acquisitions.
  • 1985 graduate of Oklahoma State University with bachelor’s and master’s degrees in business administration.


Margie Goris

Following her 1971 graduation from the University of New Orleans, Margie embarked on a long and distinguished banking career. She is a former National Bank Examiner with the Office of the Comptroller of the Currency. She was promoted to Examiner-in-Charge and also was selected as an international bank examiner who participated of examinations of foreign branches of U.S. Banks in Paris, Brussels, and London.

Margie then moved to the industry side and took on senior management roles at several commercial banks as manager of credit administration divisions responsible for compliance, loan review, asset-based lending, and consumer, mortgage, and commercial loan administration. She was the Retail Credit Administrator for Whitney National Bank, New Orleans, where she was responsible for all aspects of the Bank’s underwriting, loan documentation, collections and student loan functions, as well as Fair Lending and HMDA Compliance.

Margie’s career then evolved to her starting her business, MCG Consulting, LLC, which provided services to small and medium-sized banks with a focus on operational and efficiency reviews, compliance/BSA audits, and review of policy and procedures. While Margie sold MCG Consulting in 2018 primarily to spend more time with her grandchildren, she continues to assist LES on loan review engagements.

Doug Harris
  • 32-year banker with broad experience in Commercial and Retail banking.
  • Background in credit analysis of small businesses, risk rating and collection of loans.
  • Expertise in all aspects of branch banking, from branch operations, audits and customer service to branch management.
  • Former Vice President at Chase Bank with responsibility for Small Business banking development and portfolio management.
  • Participated in loan reviews for several bank acquisitions.
  • Loan Review Certification through BAI.
  • 1979 graduate of Mercer University in Georgia with a bachelor’s degree in history with a concentration in economics and additional studies at the University of New Orleans.

Laurie Lemoine
  • Former Executive Vice President and Regional Credit Executive for Capital One Bank (formerly Hibernia National Bank.)
  • 38 years of banking experience in Commercial, Small Business, and Agricultural lending.
  • Responsible for Credit Risk and Approval for Capital One’s $5 billion small business loan portfolio (generally to companies with sales of $20 million and below.)
  • Responsible for Credit Risk and Approval for Capital One’s $27 billion Middle Market commercial portfolio including loans to General Motors, Dollar Tree, and many other similarly sized corporations.
  • Specialization in Agricultural, Commercial Agri-Business, Automobile Floorplan, Consumer Finance, and Energy lending and broad based experience in general commercial lending.
  • Former manager of Capital One’s southern region’s credit analysis and training program.
  • 1975 graduate of Louisiana State University with bachelor’s degree in Agriculture Business.
  • Successfully farmed and co-owned a farm management company responsible for over 20,000 areas of farmland in 4 states on behalf of European investors.


Ashley Bugea

Ashley lives in Baton Rouge with her husband and three sons. She is a Baton Rouge native who graduated from Louisiana State University in 2005 with an Accounting Degree and a Master’s in Finance from Tulane in 2006. Following completion of her Master’s, she was hired as a credit analyst by a Baton Rouge Bank in 2006, where she worked until 2009.

In 2009 Ashley purchased the Baton Rouge Gymboree Play & Music franchise and managed that until 2016. She also assists her husband in managing his two real estate companies, who engage in commercial and residential real estate sales as well as property management.

She has never been far from her roots in banking, as since 2010 she has done contract credit underwriting for commercial loan requests from community banks in South Louisiana. Kyle, Andy, and Annette saw her underwriting work in the credit files of one of our LES loan review clients and were so impressed we asked her to come work for us. With the demands of raising three young boys, Ashley primarily helps us on engagements in or near Baton Rouge as well as those we can perform remotely.

Karen Penny
  • 36-year banker with focus on loan review and credit policy.
  • Created loan review function for two community banks.
  • Liaison with the Office of the Comptroller of the Currency for 2 mid-sized Louisiana community banks.
  • Performed due diligence on numerous banks acquired by Hibernia National Bank, now Capital One Bank.
  • Former Vice President and Regional Loan Review Field Manager for Capital One Bank’s Southwest Region.
  • Responsible for loan review administration, including risk rating, assessing criticized loans, determining accrual status and establishing loan loss reserves for Capital One Bank and a $1.3-billion south Louisiana community bank.
  • 1978 graduate of Louisiana State University in Baton Rouge, La., with a bachelor’s degree in accounting.
  • CPA (inactive).

Ric Smith
  • 47-year banker with a strong background in Commercial lending.
  • Retired President and CEO of Metairie Bank and Trust Co., a $350-million asset community bank.
  • Background in credit administration, which positioned him to manage underwriting and portfolio servicing.
  • Extensive management experience leading commercial teams to ensure they developed not only loan and deposit business, but also quality and profitable business for the bank.
  • Member of the Board of Directors of Metairie Bank and Trust Co.
  • 2011-12 Chairman of the Louisiana Bankers Association.
  • Retired Firing Battery Executive officer, U.S. Army Field Artillery.
  • 1969 graduate of Xavier University of Ohio with a bachelor’s degree in economics and minors in physics, math and philosophy.
  • 1976 graduate of the A.B. Freeman School of Business at Tulane University in New Orleans, with a master’s degree in business administration concentrating in finance and accounting.