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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

Nathan Wattier Marketing & Business Development Coordinator Sioux Falls Send an Email 6300 S Old Village Pl Sioux Falls, SD 57108 Phone: 605-271-1302 Fax: 605-399-4991 SERVICES Marketing Consulting Business Development Graphic Design Website Development Copywriting Photography INDUSTRIES All ABOUT I have a passion for growing brands that connect people to quality products and services. I’ve helped hundreds of companies grow their reach through targeted traditional and digital marketing strategies. One thing I’ve learned over my 15 years in the industry is there is no “one size fits all” marketing plan. I can help you build a plan that works for your company and targets the specific clients you want to work with. EDUCATION STI

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

Caity Heying Administrative Assistant Mitchell Office Send an Email 1820 N Sanborn Blvd PO Box 249 Mitchell, SD 57301 Phone: 605-996-7717 Fax: 605-996-4091 SERVICES INDUSTRIES ABOUT As an Administrative Assistant in the Mitchell office, Caity Heying’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 Diploma in Health Information – Southeast Technical Institute, Sioux Falls, SD

Associate | Audit Alex Hodges, MBA Associate | Audit Elk Point office 7 Court St Vermillion, SD 57069 Phone: 605-624-0222 Fax: 605- 624- 4899 Send an Email SERVICES Individual Taxation Business Advisory Services Governmental Audits Executive (CEO/COO/CFO) Support Services Business Transitions/Successions Turnaround/Growth Strategies & Planning Business & Family Succession Planning General Financial Audits Leadership Coaching INDUSTRIES Manufacturing Hospitality State & Local Government Agribusiness Professional Services Start-Ups/Entrepreneurship ABOUT ME EDUCATION MBA, USD, Vermillion, SD CERTIFICATIONS & LICENSURES ASSOCIATIONS & COMMUNITY INVOLVEMENT Q&A WITH THE TEAM What do you do and how do you make an impact for others? I use my knowledge and skills to help the community that I work and live in. What are your hobbies? What advice do you have for prospective employees of ELO? There's a lot of information and new programs when you start - it can be overwhelming at first, but it will click sooner than you think. What have you gained from working at ELO? Additional skills and knowledge in auditing and tax. What are three words to describe ELO? Knowledgeable, professional, helpful What is your favorite sport and/or favorite team to watch? I enjoy watching football - NO Saints. What's on your bucket list? What places have you lived? Leola, SD. What is one place in the world you would love to visit? I would like to travel to Europe What's the one thing in life you could not live without? My family is my number one thing I could not live without.

Senior Associate | Audit Sandy Duxbury Senior Associate | Audit Huron office 2260 Kansas Ave SE, Ste 2 PO Box 951 Huron, SD 57350 Phone: 605-352-8573 Fax: 605-352-8594 Send an Email SERVICES Governmental Audits Non-Profit Audits INDUSTRIES State & Local Government ABOUT ME EDUCATION Bachelor of Science in Business Administration CERTIFICATIONS & LICENSURES ASSOCIATIONS & COMMUNITY INVOLVEMENT Q&A WITH THE TEAM What do you do and how do you make an impact for others? I Started working as an auditor at Department of Legislative Audit in 1988. I enjoy numbers and the adventures with my coworkers in auditing. What are your hobbies? I love spending time with family, so anything done with them is my favorite hobby (cooking, yard work, painting, game nights, hanging out, etc.) What advice do you have for prospective employees of ELO? ELO is a great company that is very employee friendly. What have you gained from working at ELO? I have been able to work with amazing coworkers who I enjoy spending time with. What are three words to describe ELO? Progressive, Good Environment, Diversified What is your favorite sport and/or favorite team to watch? My husband and I enjoy anything that our grandkids partake in. We also like watching HS and College basketball. My husband also is involved with the South Dakota Stock Dog Association and we go to various stockdog trials. What's on your bucket list? My goals always involve my family. Family gatherings and trips are on my list. What places have you lived? Nunda, Brookings, and rural Wessington. What is one place in the world you would love to visit? I would like to travel internationally anywhere. What's the one thing in life you could not live without? My family.

Associate | Audit Breann Mayforth Associate | Audit Sioux Falls office 6300 S Old Village Pl Sioux Falls, Sd 57108 Phone: 605-271-1302 Fax: 605-339-4991 Send an Email SERVICES Entity Taxation Individual Taxation Compilations & Reviews Governmental Audits Non-Profit Audits Financial Reporting Systems General Financial Audits Fraud Investigations/Examinations INDUSTRIES Non-Profits Banking/Credit Unions Technology State & Local Government ABOUT ME EDUCATION Business Administration, Black Hills State University, Spearfish, South Dakota CERTIFICATIONS & LICENSURES ASSOCIATIONS & COMMUNITY INVOLVEMENT Q&A WITH THE TEAM What do you do and how do you make an impact for others? Auditing helps businesses see the full picture of their business that they may not see otherwise. When businesses have to run every day at full speed, sometimes it is nice to have a second pair of eyes and see what is working from an objective point of view and what they can do to improve. Also, it is a good opportunity for businesses that have either, technology-related issues, or employee issues, to gather non-biased support to make necessary changes. What are your hobbies? I love reading, playing piano, and spending time with my Chiweenie. What advice do you have for prospective employees of ELO? ELO is a family. I come in wanting to learn and achieve a lot of great things. There is room for growth and a lot of knowledge here, so if you want to be a great accountant, this is the place to be. What have you gained from working at ELO? I have gained a respect for different types of accounting and have learned from great mentors about both accounting and client relationships. What are three words to describe ELO? Loyalty, Knowledge, Respect What is your favorite sport and/or favorite team to watch? What's on your bucket list? Nothing as I am leaving room for everything. What places have you lived? Iowa California Wyoming Nebraska South Dakota. What is one place in the world you would love to visit? Barcelona, Spain What's the one thing in life you could not live without? My family and my dog.

Managing Partner Jay Tolsma, CPA Managing Partner Mitchell office 1820 N Sanborn Blvd Mitchell, SD 57301 Phone: 605-996-7717 Fax: 605-996-4091 Send an Email SERVICES Entity Taxation Business Advisory Services Tax Planning Compilations & Reviews Governmental Audits Non-Profit Audits Peer Review Services Business Transitions/Successions Advisory Board Member Business & Family Succession Planning INDUSTRIES Manufacturing Non-Profits State & Local Government Agribusiness Medical & Health Services ABOUT ME EDUCATION B.A. Northwestern College - Orange City, IA CERTIFICATIONS & LICENSURES ASSOCIATIONS & COMMUNITY INVOLVEMENT Avera Queen of Peace Hospital Board of Directors - President SD Board of Accountancy - Secretary SD CPA Society - Federal Key Person Coordinator Reunion Church - Elder Q&A WITH THE TEAM What do you do and how do you make an impact for others? We are here to serve - to understand the goals and needs of the clients that we serve. We work to come up with solutions that assist in meeting those goals and objectives. What are your hobbies? My favorite hobby is to spend time with my two grandchildren. What advice do you have for prospective employees of ELO? Public accounting is a great profession. It provides opportunities to interact and learn from many different businesses and their owners - the challenges they overcame, what they learned from their failures, and their successes. You can use that knowledge gained to help others succeed. ELO provides opportunities that allow you to take your career in almost any direction and industry that you would desire. What have you gained from working at ELO? I have met and learned from some of the best people that anyone could meet. What are three words to describe ELO? Professional - Relationships - Growth What is your favorite sport and/or favorite team to watch? My favorite sport to watch is baseball. My favorite team to watch is the NFL Pittsburgh Steelers. What's on your bucket list? My bucket list is to continue vacations with my family (wife, kids and their families) What places have you lived? Sacramento, California Stickney, South Dakota Mitchell, South Dakota What is one place in the world you would love to visit? What's the one thing in life you could not live without? My savior - Jesus Christ - followed by my wife.

Samantha Flatten Administrative Assistant Lead Mitchell Office Send an Email 1820 N Sanborn Blvd PO Box 249 Mitchell, SD 57301 Phone: 605-996-7717 Fax: 605-996-4091 SERVICES INDUSTRIES ABOUT As Administrative Assistant Lead in the Mitchell office, Samantha Flatten’s responsibilities include providing direction, instruction and guidance to the administrative team, in addition to client interaction, providing support to the professional team, accounts receivable, and other general office duties. EDUCATION B.S., Advertising – North Dakota State University, Fargo, ND ASSOCIATIONS & COMMUNITY INVOLVEMENT Mitchell Area Optimist Club Member

Associate | Client Accounting Services Nicholas Olson Associate | Client Accounting Services Sioux Falls office 6300 S Old Village Pl, Sioux Falls, SD 57108 Phone: 605-271-1302 Fax: 605-339-4991 Send an Email SERVICES Individual Taxation Trust & Estate Planning & Taxation Entity Taxation Outsource Accounting (CAS) Business Advisory Services Payroll Controller Services INDUSTRIES Non-Profits Professional Services Retail Hospitality ABOUT ME EDUCATION BA - Accounting. University of Sioux Falls. Sioux Falls, SD CERTIFICATIONS & LICENSURES ASSOCIATIONS & COMMUNITY INVOLVEMENT Board Member of the National Kidney Foundation - Serving the Dakotas Q&A WITH THE TEAM What do you do and how do you make an impact for others? What are your hobbies? Hunting. Some of my earliest memories include hunting alongside my father and grandfather (obviously I wasn't hunting at that early of an age) What advice do you have for prospective employees of ELO? Teamwork is the best advice. What have you gained from working at ELO? I have gained extensive knowledge working at ELO. What are three words to describe ELO? Professional. Community. Commitment What is your favorite sport and/or favorite team to watch? I like to watch Hockey. My team is the Pittsburgh Penguins What's on your bucket list? Golf in Scotland is on my bucketlist. What places have you lived? South Dakota What is one place in the world you would love to visit? New Zealand is a place I would like to visit. What's the one thing in life you could not live without? Oxygen.

Associate | Agribusiness Adam Bormann, CPA Associate | Agribusiness Mitchell office 1820 N Sanborn Blvd Mitchell, SD 57301 Phone: 605-996-7717 Fax: 605-996-4091 Send an Email SERVICES Individual Taxation Entity Taxation Tax Planning Compilations & Reviews Business Transitions/Successions Agribusiness Assurance Farm Business Management & Consulting INDUSTRIES Agribusiness ABOUT ME EDUCATION Accounting - DWU - Mitchell, SD Exercise Science - DWU - Mitchell, SD CERTIFICATIONS & LICENSURES ASSOCIATIONS & COMMUNITY INVOLVEMENT Higher Power Sports - Board Member St Paul Lutheran - Church Council Q&A WITH THE TEAM What do you do and how do you make an impact for others? I Provide financial visibility into farm operations to be able to manage the business confidently What are your hobbies? My hobbies are weightlifting Pheasant Hunting What advice do you have for prospective employees of ELO? The best advice is to be curious, don’t be afraid to make mistakes and try to do a little of everything to see what you excel at and enjoy. What have you gained from working at ELO? I have gained Knowledge, professional experience and a network of relationships and resources What are three words to describe ELO? Leader, Impacter, Partner What is your favorite sport and/or favorite team to watch? My team of choice is Football - Dallas Cowboys What's on your bucket list? My bucket list item is to go to the Rose Bowl What places have you lived? Rural Stickney SD What is one place in the world you would love to visit? I want to go to a Rose Bowl in Pasadena What's the one thing in life you could not live without? I cannot live without coffee and good Beer

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