Lou Ray Associates Inc. is an accounting firm based in Brunswick, Ohio. Established in 1969, the firm provides several payroll services, such as calculation and deposit of all states and federal tax liabilities, direct-deposit service, general-ledger posting reports and flexible-spending accounts. It also specializes in data-management services, gross-to-net/net-to-gross calculations, census-data downloads and time-off accruals. Additionally, Lou Ray Associates Inc. provides a series of services in payroll-tax and income-tax preparations to the small and midsized companies.