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Wade Van Gerpen, CPA Manager | Tax Yankton Office Send an Email 118 W 3rd St Yankton, SD 57078 Phone: 605-665-6007 Fax: 605-665-6008 SERVICES Taxation Client Accounting Services Consulting INDUSTRIES Construction Retail Sector Real Estate Agribusiness ABOUT As a Tax Manager, Wade Van Gerpen handles the preparation of all types of individual & entity tax returns along with support those same clients with accounting services. With his more than 20 years of experience, Wade provides consulting services to help his clients through difficult business decisions. EDUCATION B.S., Accounting – University of South Dakota, Vermillion, SD CERTIFICATIONS & LICENSURES Certified Public Accountant (CPA) ASSOCIATIONS & COMMUNITY INVOLVEMENT South Dakota Certified Public Accountants (SDCPA) American Institute of Certified Public Accountants (AICPA) Discovery Church, Yankton - Board Member

Kristie Mueller Administrative Team Leader Sioux Falls Office Send an Email 6300 S Old Village Pl Sioux Falls, SD 57108 Phone: 605-271-1302 Fax: 605-339-4991 SERVICES ​ INDUSTRIES ​ ABOUT As the Administrative Team Leader Kristie manages our administrative team across all of our locations. Kristi's other responsibilities include client interaction, providing support to the professional team, scheduling appointments, organizing and maintaining paper and electronic files, tax return assembly and other general office duties. EDUCATION Stevens High School - Rapid City, SD ​ ​ ​ ​

Mary Hageman Manager | Client Accounting Services Sioux Falls Office Send an Email 6300 S Old Village Pl Sioux Falls, SD 57108 Phone: 605-271-1302 Fax: 605-339-4991 SERVICES Client Accounting Services INDUSTRIES Construction Manufacturing Retail Sector Financial Services ABOUT As a Manager within the Client Accounting Services practice, Mary Hageman provides accounting support, payroll processing, payroll quarterlies, W-2’s, bank statement review and financial statement preparation for clients in a variety of industries. EDUCATION A.A.S., Accounting – National American University, Sioux Falls, SD CERTIFICATIONS & LICENSURES Certified Payroll Professional (CPP) ASSOCIATIONS & COMMUNITY INVOLVEMENT Board Member, American Payroll Association – Siouxland Chapter

Josh Vaith Associate | Business Services Yankton Office Send an Email 118 W 3rd St Yankton, SD 57078 Phone: 605-665-6007 Fax: 605-665-6008 SERVICES Taxation Audit & Assurance Client Accounting Services INDUSTRIES Retail Sector Agribusiness ABOUT As an Associate within our Business Services area, Josh Vaith assists clients with entity & individual taxation, audit workpapers, financial statements and client accounting services. EDUCATION B.S., Professional Accountancy & Business Administration – Black Hills State University, Spearfish, SD ​ ​ ​ ​

Rebecca Lolling Audit Manager Huron Office Send an Email 2260 Kansas Ave SE, Ste 2 PO Box 951 Huron, SD 57350 Phone: 605-352-8573 Cell: 605-203-0301 Fax: 605-352-8594 SERVICES Audit & Assurance INDUSTRIES State & Local Government Non-Profit Organizations Manufacturing ABOUT As a Senior Audit Associate, Rebecca Lolling takes on a supporting role within the audit practice for audits completed throughout the region. Her duties/responsibilities include audit preparation, compilations, and reviews, for a number of entities. EDUCATION B.S., Business Administration/Accounting – University of South Dakota, Vermillion, SD ​ ​ ASSOCIATIONS & COMMUNITY INVOLVEMENT Lake Preston Alumni Association Church Council Sunday School Teacher

Patrick Whetham, CPA Senior Associate / Audit Sioux Falls Office Send an Email 6300 S Old Village Pl Sioux Falls, SD 57108 Phone: 605-271-1302 Fax: 339-4991 SERVICES Audit & Assurance Client Accounting Services Taxation INDUSTRIES State & Local Governments Non-Profit Organizations Manufacturing ABOUT As a Senior Associate within our Audit & Assurance practice, Patrick Whetham provides a variety of business services with a focus on audits while also assisting clients with accounting services and taxation. He can provide assistance in the areas of financial reporting, federal/state tax filings, prepared financial statements, compliance needs and other business accounting services. EDUCATION B.S., Accounting – Dakota Wesleyan University, Mitchell, SD Masters of Professional Accountancy – Augustana University, Sioux Falls, SD CERTIFICATIONS & LICENSURES Certified Public Accountant (CPA) ASSOCIATIONS & COMMUNITY INVOLVEMENT South Dakota Certified Public Accountants (SDCPA) American Institute of Certified Public Accountants (AICPA) Young Professionals Network, Member

Aaron Moller, CPA Manager | Tax Mitchell Office Send an Email 1820 N Sanborn Blvd PO Box 249 Mitchell, SD 57301 Phone: 605-996-7717 Fax: 605-996-4091 SERVICES Agribusiness Taxation Taxation Non-Profit Taxation Employee Benefit Plan Audits INDUSTRIES Agribusiness Manufacturing Non-Profit Organizations ABOUT As a Tax Manager, Aaron Moller specializes in agri-business taxation including both individual and entity tax returns. He strives to make sure that ELO clients are making responsible decisions with their operations. His responsibilities include preparing all types of tax returns while using all the tools and team members that ELO has in order to provide excellent client service. In addition to agri-business, Aaron also has experience in Employee Benefit Plan and Not-For-Profit audits. EDUCATION B.A., Accounting & Finance – Dakota State University, Madison, SD M.P.A., Professional Accountancy – University of South Dakota, Vermillion, SD CERTIFICATIONS & LICENSURES Certified Public Accountant (CPA) ASSOCIATIONS & COMMUNITY INVOLVEMENT South Dakota Certified Public Accountants (SDCPA) American Institute of Certified Public Accountants (AICPA) Exchange Club of Mitchell, Treasurer

Melinda Lewing Administrative Assistant Sioux Falls Office Send an Email 6300 S Old Village Pl Sioux Falls, SD 57106 Phone: 605-271-1302 Fax: 605-339-4991 SERVICES ​ INDUSTRIES ​ ABOUT As an Administrative Assistant in the Sioux Falls office, Melinda Lewing’s responsibilities include client interaction, providing support to the professional team, scheduling appointments, organizing and maintaining paper and electronic files, tax return assembly and other general office duties. EDUCATION High School Diploma – Andes Central High School, Lake Andes, SD ​ ​ ​ ​

Mary Kopfmann Administrative Assistant Huron Office Send an Email 2260 Kansas Ave SE, Ste 2 PO Box 951 Huron, SD 57350 Phone: 605-352-8573 Fax: 605-352-8594 SERVICES ​ INDUSTRIES ​ ABOUT As an Administrative Assistant in the Huron office, Mary Kopfmann’s responsibilities include client interaction, providing support to the professional team, scheduling appointments, organizing and maintaining paper and electronic files, tax return assembly and other general office duties. EDUCATION A.S. Degree – Huron College, Huron, SD CERTIFICATIONS & LICENSURES Notary Public of SD ASSOCIATIONS & COMMUNITY INVOLVEMENT Volunteer for Various Huron Chamber & United Way Projects Past 4-H Leader

Lisa Brown Manager | Client Accounting Services Mitchell Office Send an Email 1820 N Sanborn Blvd PO Box 249 Mitchell, SD 57301 Phone: 605-996-7717 Fax: 605-996-4091 SERVICES Taxation Client Accounting Services INDUSTRIES Manufacturing Agribusiness Retail Sector Hospitality ABOUT As a Manager of Client Accounting Services, Lisa Brown provides accounting support, payroll processing, payroll quarterlies, W-2’s, QuickBooks support, bank statement review and financial statement preparation for clients in a variety of industries. She also assists with entity tax return preparations for her CAS clients. EDUCATION B.S., Accounting – Dakota State University, Madison, SD ​ ​ ASSOCIATIONS & COMMUNITY INVOLVEMENT Church of Epiphany Board Member

Jennifer Nelson Associate | Client Accounting Services Yankton Office Send an Email 118 W 3rd St Yankton, SD 57078 Phone: 605-665-6007 Fax: 605-665-6008 SERVICES Client Accounting Services INDUSTRIES Retail Sector Agribusiness ABOUT As an Associate in our Client Accounting Services practice, Jennifer Nelsen provides full service client accounting services including general accounting services, payroll processing and quarterly/year-end financial reporting. EDUCATION B.S., Horticulture – South Dakota State University, Brookings, SD ​ ​ ASSOCIATIONS & COMMUNITY INVOLVEMENT Financial Secretary, Komstad Covenant Church in Beresford

Kourtney Denne, MBA Senior Associate | Business Services Mitchell Office Send an Email 1820 N Sanborn Blvd PO Box 249 Mitchell, SD 57301 Phone: 605-996-7717 Fax: 605-996-4091 SERVICES Taxation Client Accounting Services INDUSTRIES Retail Sector Non-Profit Organizations State & Local Government Agribusiness ABOUT As an Associate in our Client Accounting Services practice, Kourtney Denne provides controller/senior accounting services, payroll processing, payroll quarterlies, W-2’s, QuickBooks support, and financial statements. Her duties/responsibilities include weekly processing payroll, accounting services, software support, and monthly preparing financial statements. EDUCATION B.S., Health Sciences – University of South Dakota, Vermillion, SD Accounting Certificate – University of Sioux Falls, Sioux Falls, SD MBA, Innovation & Marketing - University of Sioux Falls, Sioux Falls, SD CERTIFICATIONS & LICENSURES Certified QuickBooks ProAdvisor (Desktop & Online) ASSOCIATIONS & COMMUNITY INVOLVEMENT Palace City Pedalers Bike Club Mitchell Area Optimist Club Heart & Sole Mitchell Regional Habitat for Humanity Weekend Snack Pack Program