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Lucas Hauert, CPA Manager | Audit Yankton Office Send an Email 118 W 3rd St Yankton, SD 57078 Phone: 605-665-6007 Fax: 605-665-6008 Cell: 605-252-1079 SERVICES Audit & Assurance Taxation Consultation INDUSTRIES Financial & Insurance Services State & Local Government Non-Profit Organizations Agribusiness ABOUT As an Audit Manager, Lucas Hauert assists in managing the audit and tax operations in Yankton. He provides consulting, audit and attest services, and tax planning and preparation services for ELO clients. Lucas also assists in developing and organizing the audit and attest policies for ELO. EDUCATION B.S., Finance – Northern State University, Aberdeen, SD B.S., Professional Accountancy – Northern State University, Aberdeen, SD CERTIFICATIONS & LICENSURES Certified Public Accountant (CPA) ASSOCIATIONS & COMMUNITY INVOLVEMENT South Dakota Certified Public Accountants (SDCPA) American Institute of Certified Public Accountants (AICPA) United Way Day of Caring Volunteer Local Church Volunteer

Tyler Sterk, CPA Associate | Business 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 Taxation Audit & Assurance Client Accounting Services INDUSTRIES Construction Retail Sector ABOUT As an Associate within the Business Services area, Tyler Sterk works within the tax, audit & assurance and client accounting services practices. His duties/responsibilities include preparing tax returns, necessary workpapers, accounting services and financial reporting for a variety of clients. EDUCATION B.S., Accounting – Northwestern College, Orange City, IA CERTIFICATIONS & LICENSURES Certified Public Accountant (CPA) ASSOCIATIONS & COMMUNITY INVOLVEMENT South Dakota Certified Public Accountants (SDCPA) American Institute of Certified Public Accountants (AICPA)

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 ​ ​ ​ ​

Jackie LaCroix Administrative Assistant Yankton Office Send an Email 118 W 3rd St Yankton, SD 57078 Phone: 605-665-6007 Fax: 605-665-6008 SERVICES ​ INDUSTRIES ​ ABOUT As an Administrative Assistant in the Yankton office, Jackie LaCroix’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 Executive Secretary Course - Nettleton College, Sioux Falls, SD CERTIFICATIONS & LICENSURES Notary Public of SD ​ ​

Abner Nissen, CPA Manager | Tax Sioux Falls Office Send an Email 6300 S Old Village Pl Sioux Falls, SD 57108 Phone: 605-271-1302 Fax: 605-339-4991 SERVICES Taxation Audit & Assurance Client Accounting Services Wealth Management INDUSTRIES Real Estate Retail Sector Financial & Insurance Services Construction ABOUT As a Tax Manager, Abner Nissen specializes in entity and individual taxation as well as audit and client accounting services. His duties/responsibilities include preparing high-level individual and corporate tax returns, workpaper preparation, and financial reporting for clients. EDUCATION B.A., Business Economics, Minor in Accounting – South Dakota State University, Brookings, SD Masters of 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) United Way Day of Caring

Mary Hofer Manager I Client Accounting Services Yankton Office Send an Email 118 W 3rd St Yankton, SD 57078 Phone: 605-665-6007 Fax: 605-665-6008 SERVICES ​ INDUSTRIES ​ ABOUT As a Manager of Client Accounting Services, Mary Hofer 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 ​ CERTIFICATIONS & LICENSURES Certified Public Accountant (CPA) ASSOCIATIONS & COMMUNITY INVOLVEMENT South Dakota Certified Public Accountants (SDCPA) American Institute of Certified Accountants (AICPA)

Robert Rauenhorst, CFE Manager | Audit Chamberlain Office Send an Email 316 Sorensen Dr Chamberlain, SD 57325 Phone: 605-234-6055 Fax: 605-234-5417 Cell: 605-940-4846 SERVICES Audit & Assurance Consulting Taxation INDUSTRIES State & Local Governments Non-Profit Organizations Retail Sector ABOUT As an Audit Manager, Bob Rauenhorst takes a leadership role within the audit practice for audits throughout central and western South Dakota. His duties/responsibilities include audit preparation, tax planning and preparation, business planning, fraud questions and examinations, consulting, and other business-related accounting services. EDUCATION B.S., Business Administration/Accounting – University of South Dakota, Vermillion, SD CERTIFICATIONS & LICENSURES Certified Fraud Examiner (CFE) ASSOCIATIONS & COMMUNITY INVOLVEMENT South Dakota Certified Public Accountants (SDCPA) Association of Certified Fraud Examiners (ACFE) Kiwanis Treasurer Big Bend Shrine Club Junior Achievement, Volunteer

Nick Olson Associate | 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 Non-Profit Organizations Retail Sector Manufacturing Agribusiness ABOUT As an associate Nick Olson works with a wide variety of individuals and businesses to meet their compliance and consulting needs. He is also involved with the firm’s audit practice. Particularly governments and Non-profits. EDUCATION B.A., Accounting – University of Sioux Falls, Sioux Falls, SD ​ ​ ASSOCIATIONS & COMMUNITY INVOLVEMENT National Kidney Foundation (SD), Board Member

Chelsea Van Zee Associate | 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 Client Accounting Services INDUSTRIES Financial & Insurance Services State & Local Government Non-Profit Organizations Agribusiness ABOUT As an Associate in our Client Accounting Services practice, Chelsea Van Zee provides full service client accounting services including general accounting services, payroll processing and quarterly/year-end financial reporting. EDUCATION A.A.S., Accounting and Business Management – Mitchell Technical Institute, Mitchell, SD ​ ​ ASSOCIATIONS & COMMUNITY INVOLVEMENT Pink Ladies