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Lydia Morley Associate | Tax Chamberlain Office Send an Email 316 Sorensen Dr Chamberlain, SD 57325 Phone: 605-234-6055 Fax: 605-234-5417 SERVICES Taxation Client Accounting Services INDUSTRIES Retail Sector Hospitality ABOUT As an Associate, Lydia Morley works within the tax and client account services practices. Her duties/responsibilities include preparing tax returns, preparing audit workpapers, and assisting clients with business accounting services. EDUCATION B.A., Accounting – Northwestern College, Orange City, IA B.A., Business Administration, emphasis in Finance – Northwestern College, Orange City, IA

Controller Megan Perry Controller Mitchell office 1820 N Sanborn Blvd Mitchell, SD 57301 Phone: 605-996-7717 Fax: 605-996-4091 Send an Email SERVICES Controller Services INDUSTRIES I have experience with multiple industries. ABOUT ME EDUCATION B.B.A., Business Administration – University of South Dakota, Vermillion, SD CERTIFICATIONS & LICENSURES Certified QuickBooks ProAdvisor (Desktop); Advanced Certified QuickBooks ProAdvisor (Online) ASSOCIATIONS & COMMUNITY INVOLVEMENT City Council Member in Ethan. Q&A WITH THE TEAM What do you do and how do you make an impact for others? I manage the day to day accounting and financial management for the firm. I love the numbers! I also provide consulting services and controllership services to clients. I enjoy helping clients seek out more efficient processes to use within their businesses. What are your hobbies? My favorite hobby is running! Running can be physically exhausting, but it is my mental recharge. Every run offers a new challenge, and it's something I can do anywhere with only a pair of shoes. My husband has ran a few half marathons with me, and my girls have also participated in multiple kids races, along with cheering me on during longer races. Its something our whole family enjoys! What advice do you have for prospective employees of ELO? There are a lot of opportunities here at ELO waiting for you. We have some of the best teams and best clients. We work hard but love to have fun! What have you gained from working at ELO? I have learned how to be curious, to dig in, to ask questions, and to be a self-starter. What are three words to describe ELO? Connected, Progressive, Engaging. What is your favorite sport and/or favorite team to watch? What's on your bucket list? Build my dream home! What places have you lived? Yankton and Ethan. What is one place in the world you would love to visit? Turks & Caicos. What's the one thing in life you could not live without? I cannot live without Coffee!

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

Lucas Meyer Senior Associate | Tax Sioux Falls Office Send an Email 6300 S Old Village Pl Sioux Falls, SD 57106 Phone: 605-271-1302 Fax: 605-339-4991 SERVICES Taxation INDUSTRIES Hospitality Retail Sector ABOUT As a Senior Tax Associate, Lucas Meyer assists in the taxation and client accounting services practices. He provides individual and entity tax services, financial statement reporting and other business services support. EDUCATION B.S., Accounting – Minnesota School of Business, Rochester, MN

Partner | Tax Practice Aaron Moller, CPA Partner | Tax Practice 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 Employee Benefit Plan Audits Tax Planning Agribusiness Assurance INDUSTRIES Agribusiness Employee Benefit Plan Audits ABOUT ME EDUCATION MPA, Professional Accountancy - University of South Dakota, Vermillion, SD BP, Accounting & Finance - Dakota State University, Madison, SD CERTIFICATIONS & LICENSURES ASSOCIATIONS & COMMUNITY INVOLVEMENT South Dakota Certified Public Accountants (SDCPA) American Institute of Certified Public Accountants (AICPA) Exchange Club of Mitchell, Treasurer Q&A WITH THE TEAM What do you do and how do you make an impact for others? I enjoy meeting and speaking with clients so that I can help them make better decisions with their operations. What are your hobbies? I enjoy golfing with my family and friends. It's a great way to be competitive while still having a relaxing time outdoors. What advice do you have for prospective employees of ELO? ELO is a great place to work with lots of flexibility. It is a larger firm in southeast South Dakota but still has the feel of a small firm. What have you gained from working at ELO? Since being an intern at ELO, I owe virtually all my knowledge and experience to them. I wouldn't be where I'm at today without so many other people at ELO helping me along the way. What are three words to describe ELO? Professional, committed, team-oriented. What is your favorite sport and/or favorite team to watch? I enjoy watching football, baseball, basketball, and golf. What's on your bucket list? My bucket list goal is to witness a Viking's Super Bowl (long shot). What places have you lived? Stickney, Madison, Vermillion, Mitchell. What is one place in the world you would love to visit? Alaska is a place I want to visit. What's the one thing in life you could not live without? I cannot live without my family - My wife, Kayla, and our daughter, Evelyn.

Jessica Sheridan Senior Associate | Audit 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 Audit & Assurance Client Accounting Services Taxation INDUSTRIES State & Local Governments Non-Profit Organizations Manufacturing Credit Unions ABOUT As a Senior Associate within our Audit & Assurance practice, Jessica Sheridan provides a variety of business services with a focus on audits while also assisting clients with accounting services and taxation. She 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.A., Business Economics, German Minor – South Dakota State University, Brookings, SD ASSOCIATIONS & COMMUNITY INVOLVEMENT Huron Connect, Member United Way Heartland Region, Volunteer Leadership Huron Class of 2020

Manager| Audit / Practice Leader, Business Valuations Barb Whetham, CPA/ABV/CFF Manager| Audit / Practice Leader, Business Valuations 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 Entity Taxation Business Advisory Services Compilations & Reviews Governmental Audits Agreed Upon Procedures Non-Profit Audits General Financial Audits Fraud Investigations/Examinations Business Valuations Leadership Coaching INDUSTRIES Real Estate Professional Services Non-Profits Hospitality ABOUT ME EDUCATION Bachelor of Science - Accounting, December 1989 University of South Dakota, Vermillion, SD CERTIFICATIONS & LICENSURES ASSOCIATIONS & COMMUNITY INVOLVEMENT SDCPA Society - Professional Development Committee (current) SDCPA Society - Legislative Committee (past) SDCPA Society - Membership Committee (past) Food Bank of South Dakota (past) Q&A WITH THE TEAM What do you do and how do you make an impact for others? The accounting profession provides the opportunity to assist individuals and businesses with their financial needs. It is a profession that is ever changing and no two days are the same. What are your hobbies? Golf started out as a family activity when my daughters were young and has transitioned into a couples activity now that we are empty nesters. I prefer a scramble format to make up for my lack of consistency. What advice do you have for prospective employees of ELO? My advice is to work hard and embrace the different opportunities that present themselves. What have you gained from working at ELO? The accounting profession in general is ever-changing and requires a commitment to on-going education in order to stay current with regulatory changes. What are three words to describe ELO? Growing, ever-changing, dependable What is your favorite sport and/or favorite team to watch? I enjoy watching anf following the NCAA Women's Softball. I don't follow a particular team, just the sport in general. What's on your bucket list? White water rafting is on my bucketlist. What places have you lived? Armour, SD Vermillion, SD Pierre, SD Des Moines, IA Sioux Falls, SD What is one place in the world you would love to visit? I would like to visit Queensland, Australia - Great Barrier Reef What's the one thing in life you could not live without? I cannot live without family.

Adam Bormann, CPA Associate | Agribusiness 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 Individual/Entity Taxation Agribusiness Assurance Farm Financial Analysis & Consulting INDUSTRIES Agribusiness ABOUT As an Associate in Agribusiness Adam strives to partner with farm operations to provide them with the financial tools and visibility to be able to manage the farm’s finances with confidence to ensure financial sustainability. EDUCATION B.S., Accounting – Dakota Wesleyan University, Mitchell, SD B.A., Exercise Science – Dakota Wesleyan University, Mitchell, SD CERTIFICATIONS & LICENSURES Certified Public Accountant (CPA) ASSOCIATIONS & COMMUNITY INVOLVEMENT Higher Power Sports, Board Member

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Julie Peterson Manager I 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 Payroll Processing and Reporting Multistate Sales & Use Tax Controller CFO Consulting and Support INDUSTRIES Non-profit Finance/Admin Healthcare Finance/Admin Software Design & Development Retail/Franchising Tier one automotive manufacturing Job-shop and Process Manufacturing Banking and Card Processing Congressional Staff Agriculture/Crop Research Technology and ERP Consulting Family Business Owner ABOUT Julie joins the firm as a member of the Client Accounting Services team in Sioux Falls. During her career, she has worked in a variety of industries in all levels of accounting, technology, finance and leadership. She is skilled in transactional, tactical and transformational work and measures her success from the perspective of how she contributes to the success of others. She and her husband live in rural Canton, where they both enjoy gardening, cooking, and entertaining friends and family. EDUCATION B.A., Accounting – University of Sioux Falls B.A., Business Administration/ Computer Science – University of Sioux Falls/Augustana University Graduate Studies, University of South Dakota, Vermillion" CERTIFICATIONS & LICENSURES Certified Microsoft Business Solutions Consultant (inactive) Certified Sage/MAS90 Consultant(inactive) Notary Public -South Dakota " ASSOCIATIONS & COMMUNITY INVOLVEMENT "Institute of Management Accountants Association of Information Technology Professionals Association of Record Managers & Administrators Sioux Falls Society for Human Resource Management Board member and Chair Emeritus of multiple community non-profits ASCAP Member"

Associate | Tax Caden Milmine, MBA Associate | Tax Mitchell office 1820 N Sanborn Blvd Mitchell, SD 57301 Phone: 605-996-7717 Fax: 605-996-4091 Send an Email SERVICES Quickbooks Consulting Outsource Accounting (CAS) Payroll INDUSTRIES ABOUT ME EDUCATION BA - Accounting - Dakota Wesleyan University MBA - Dakota Wesleyan University CERTIFICATIONS & LICENSURES ASSOCIATIONS & COMMUNITY INVOLVEMENT Volunteer track coach at DWU Q&A WITH THE TEAM What do you do and how do you make an impact for others? My why is to help others achieve their personal and business goals, as well as grow in the knowledge of business and accounting. What are your hobbies? I like to play frisbee golf. Its a fun way to get outside and be a little bit competitive. What advice do you have for prospective employees of ELO? Be willing to learn and try anything. There are a lot of services that ELO provides that help you achieve your goals in one way or another. What have you gained from working at ELO? I have gained more knowledge in my career path and a better understandment of business and the people in it. What are three words to describe ELO? Knowledgeable, Dedicated, Effective What is your favorite sport and/or favorite team to watch? Dallas Cowboys forever. What's on your bucket list? Bowl a 300 game is one thing on my bucket list. What places have you lived? Mackay - Idaho, Buffalo - Wyoming, Mitchell - SD What is one place in the world you would love to visit? The more pictures I see of Iceland, the cooler it looks... What's the one thing in life you could not live without? Coffee, I cannot live without it.

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