Balancing Numbers and People: How Partner Nathan Lummus Is Shaping the Next Generation at Marshall Jones
Most people think accounting is all about numbers. For Nathan Lummus, it’s always been about balance — between precision and people, work and life, purpose and profit. His fascination with that balance began in high school, when he first discovered accounting’s order and symmetry. “At the time I was also into Star Wars,” he recalled with a grin. “You can think of accountants as Jedis because we bring balance.”
That sense of equilibrium between technical mastery and human connection has guided Lummus throughout his 18-year career at Marshall Jones, where he now serves as Partner and leader of the firm’s audit practice. Known for his technical expertise, calm leadership, and mentorship mindset, Lummus has helped shape the culture of the firm’s next generation.
A Career Built on Purpose
When Lummus began his career, he wasn’t sure what type of accounting he wanted to pursue. It was his exposure to auditing — particularly in employee benefit plans — that shaped his professional calling. “When I’m auditing one of those plans, I’m acting on behalf of the participants,” he said. “If I see anything wrong, I bring it to management. The CPA profession’s number one rule is public interest, and that early exposure really helped me buy into auditing.”
That sense of responsibility continues to define how he approaches his work. Lummus views the auditor’s role not as an enforcer, but as a guide — someone who helps clients navigate complex regulations with transparency and empathy. “Auditing can feel painful for a company,” he admitted. “So, I like to think of myself as the Novocain during the root canal. I’m there to help people get through it without too much pain.”
Building a Culture of Independence and Growth
The culture at Marshall Jones, Lummus said, has always been shaped by trust and autonomy. Under founder Charlie Jones, the firm’s early years were what Lummus calls “Marshall Jones 1.0” — a period defined by freedom and self-direction. “Charlie gave us a lot of independence,” he said. “If he trusted you, you could do anything you wanted to at Marshall Jones.”
When Lummus and fellow Partner Greg Morgan bought into the firm in 2019, they sought to preserve that spirit while introducing structure and mentorship. “I wanted to let people do what they want to do, but also guide them along the way,” he said. “Not just ‘do whatever you want,’ but ‘do what you want, and I’ll help you find what you like.’”
In 2020, when the audit team underwent a major transition, Lummus took the opportunity to rethink how training and culture could evolve together. He began creating videos and process guides to make onboarding and learning more consistent. “I wanted to replicate what I knew without having to be there 100 percent of the time,” he explained. “I gave people the tools to be excellent, and then I was there to answer questions.”
Life-Work Integration
If Charlie Jones’ motto was “work hard, play harder,” Lummus prefers a different phrasing: life-work integration. “I don’t like to be someone at work that I’m not at home,” he said. “I can be professional, but also fun and human.”
That approach translates into daily life at the firm. Even during busy seasons, Lummus finds ways to create moments of connection. Whether it’s sharing a funny TikTok or organizing spontaneous lunches with his team, he believes small gestures build lasting camaraderie. “We work hard, but we also take time to laugh,” he said. “Those breaks matter.”
At home, Lummus is a father of four and unapologetically devoted to family time. He leaves the office around 4 p.m. each day to be with his children, whose ages range from preschool to high school. “From 4:00 pm to 7:00 am, I’m with them,” he said. “Family is important to me.”
His creative side surfaces outside the office, too — often through TikTok, where he’s been known to post lighthearted videos featuring his kids. What began as a way to practice video communication evolved into a creative outlet that keeps him connected to his family and to new forms of storytelling. “It helps me stay creative,” he said. “And creativity, even in accounting, is important for leadership.”
Core Values That Define a Firm
When Marshall Jones formalized its core values, Lummus helped lead the process. The team’s guiding principles — Rock Solid, Down to Earth, Refuse to Settle, and Make It Matter — reflect the firm’s culture as much as its professional standards.
“Rock Solid is about dependability,” he explained. “Down to Earth means never making clients feel small. Refuse to Settle is about continuous improvement — doing the hard things even when it’s easier not to. And Make It Matter reminds us that our work has purpose.”
He’s quick to point out that “Refuse to Settle” doesn’t mean perfectionism. “It has to be good enough and it has to be done,” he said. “Rock Solid and Refuse to Settle have to work together. You don’t cut corners, but when the job is done, it’s done.”
That mindset extends to how he mentors younger staff. His mentorship program, “Developing the Partner Within,” provides a clear path from associate to partner over roughly a decade. “If in 10 years you’re not a partner, maybe you don’t want to be one — and that’s okay,” he said. “Not everyone needs to chase the same path. Some people want to supervise projects and work 40 hours a week. That’s just as valuable. We call it being a rock star instead of a superstar.”
Leading the Future
As the accounting profession faces rapid change — from automation to generational turnover — Lummus is focused on preparing Marshall Jones for the future.
“Seventy-five percent of CPAs are nearing retirement, and private equity is buying up firms that didn’t plan for succession,” he said. “We’re doing the opposite. We’re building a team of future partners. I want the next generation to buy the firm from me one day.”
That forward-looking approach underscores Lummus’ belief that true leadership means creating more leaders. “From the very beginning, I’ve told my team, ‘My job is to train you to take my job,’” he said. “If they can do that, it means we’ve grown. That’s success.”
Whether guiding clients, mentoring young accountants, or making time for family dinners, Nathan Lummus leads with balance — the same principle that drew him to accounting in the first place. Like a true Jedi of his profession, he keeps his focus where it belongs: on bringing harmony to every part of life and work.
