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Lydia Morley, CPA Associate | Tax Practice Chamberlain office 361 Sorenson Dr Chamberlain, SD 57325 Phone: 605-234-6055 Fax: 605-234-5417 Send an Email SERVICES Individual Taxation Entity Taxation INDUSTRIES Agribusiness ABOUT ME EDUCATION B.A. Accounting – Northwestern College, Orange City, IA B.A. Business Administration (Finance) – Northwestern College, Orange City, IA ​ CERTIFICATIONS & LICENSURES CPA - Certified Public Accountant ASSOCIATIONS & COMMUNITY INVOLVEMENT American Institute of Certified Public Accountants (AICPA) South Dakota Certified Public Accountants (SDCPA) Notary Public (SD) Q&A WITH THE TEAM What do you do and how do make an impact for others? Preparation of tax returns including individuals and entities. Business accounting services including payroll and sales tax. What are your hobbies? I enjoy spending time with family & friends; exploring parks & other historical sites. What advice do you have for prospective employees of ELO? ELO offers a wide variety of services to a range of industries. There are opportunities to specialize in one area or explore multiple. What have you gained from working at ELO? Experience working with a variety of industries & accounting services What are three words to describe ELO? Knowledgeable, Growing, Experienced What is your favorite sport and/or favorite team to watch? ​ What's on your bucket list? Visit Alaska What places have you lived? South Dakota & Iowa What is one place in the world you would love to visit? Alaska What's the one thing in life you could not live without? I cannot live without chocolate.

Andrew Hanson, MPA Senior Associate | Business 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 Entity Taxation Trust & Estate Planning & Taxation Compilations & Reviews Tax Planning INDUSTRIES Construction Real Estate Retail Agribusiness Trusts & Estates Professional Services ABOUT ME EDUCATION BA in Accounting, University of South Dakota, Vermillion, SD Masters in Accounting, University of South Dakota, Vermillion, SD ​ CERTIFICATIONS & LICENSURES ​ ASSOCIATIONS & COMMUNITY INVOLVEMENT ​ Q&A WITH THE TEAM What do you do and how do make an impact for others? I ask myself the same thing every tax season. I enjoy the art of accounting and helping clients understand the confusion that is our tax system. What are your hobbies? My favorite hobby is ice fishing. There is something soothing about watching a bobber bounce in a hole through the ice while also catching mild hypothermia. What advice do you have for prospective employees of ELO? Don't be afraid to ask questions. What have you gained from working at ELO? I have expanded my knowledge of the field of accounting while also working with some pretty great people. What are three words to describe ELO? Certified Public Accountants What is your favorite sport and/or favorite team to watch? I follow College football, and I cheer for the Cornhuskers, even when they're not winning. What's on your bucket list? I would enjoy sailing down the Atlantic coast. What places have you lived? I grew up in Garretson, went to school in Vermillion, lived in Huron for several years before settling in Sioux Falls. What is one place in the world you would love to visit? I would like to go to New Zealand What's the one thing in life you could not live without? I could not live without the music of Tom Petty.

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 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.

Aaron Moller, CPA Manager | 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 CPA - Certified Public Accountant 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 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.

Emma Breland Associate | Client Accounting Services Miller office 114 East 3rd St Miller, SD 57362 Phone: 605-853-2682 Fax: 605-853-2710 Send an Email SERVICES Outsource Accounting (CAS) Payroll Quickbooks Implementation & Training;Agribusiness Assurance Farm Business Management & Consulting INDUSTRIES Construction Retail Hospitality Agribusiness ABOUT ME EDUCATION Associate of Applied Science - Business Accounting Lake Area Technical College Watertown, SD ​ ​ CERTIFICATIONS & LICENSURES ​ ASSOCIATIONS & COMMUNITY INVOLVEMENT ​ Q&A WITH THE TEAM What do you do and how do make an impact for others? I enjoy being able to reach out to my clients and learn more about them through their businesses. I believe working in the CAS department helps take an extra load off our clients hands. What are your hobbies? One of my favorite hobbies is going on razor rides with my family. We love being outdoors and being able to spend time together means a lot to me. What advice do you have for prospective employees of ELO? If you are willing to learn new things and step out of your comfort zone a little bit, ELO is a great place to work. They make sure you are doing everything you want to be doing and will get you the training you need for anything new you may want to try. What have you gained from working at ELO? ELO has showed me what a great work environment looks like. Everyone is willing to help each other out to make sure goals are being met. ELO also makes sure nobody feels like they are drowning in work - and if they are, people pitch in to help take some of that burden off our coworker. There is a ton of communication between all offices which really helps make sure everyone is on the same page. What are three words to describe ELO? Reliable, Supportive, Engaging What is your favorite sport and/or favorite team to watch? My favorite sport to watch is volleyball. My favorite teams are the Miller Rustlers and Kansas State Wildcats. What's on your bucket list? I would love to travel somewhere out of the country. As of now, I don't have a specific place I would like to visit, but I have never been on a plane and have only visited a couple other states so far. Just traveling more on general is on my bucket list! What places have you lived? I lived in Miller SD all of my life, but just recently moved to Highmore at the end of June 2022 to start my family. What is one place in the world you would love to visit? I would love to visit Florida. I think it would be so fun to make a trip to Florida to take my daughter and other baby to Disney World. What's the one thing in life you could not live without? I could not live without my family! They are my biggest support system and I would be so lost without them!

Cara Norby Associate | Tax Elk Point office 7 Court St Vermillion, SD 57069 Phone: 605-624-0222 Fax: 605- 624- 4899 Send an Email SERVICES Individual Taxation Entity Taxation INDUSTRIES Agribusiness ABOUT ME EDUCATION Bachelor of Science USD Vermillion ​ ​ CERTIFICATIONS & LICENSURES ​ ASSOCIATIONS & COMMUNITY INVOLVEMENT ​ Q&A WITH THE TEAM What do you do and how do make an impact for others? ​ What are your hobbies? ​ What advice do you have for prospective employees of ELO? ​ What have you gained from working at ELO? ​ What are three words to describe ELO? ​ What is your favorite sport and/or favorite team to watch? Anything my kids are in. What's on your bucket list? Travel to Asia is on my bucket list. What places have you lived? Just Elk Point- although I spend almost a year in Ukraine adopting my boys and a couple of months in China adopting my girls. What is one place in the world you would love to visit? Signapore What's the one thing in life you could not live without? I cannot live without books.

Anthony Wells 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 Payroll Outsource Accounting (CAS) INDUSTRIES Construction Non-Profits Agribusiness ABOUT ME EDUCATION Associate of Applied Science - Accounting, Southeast Technical Institute, Sioux Falls, South Dakota ​ ​ CERTIFICATIONS & LICENSURES QuickBooks ProAdvisor ASSOCIATIONS & COMMUNITY INVOLVEMENT ​ Q&A WITH THE TEAM What do you do and how do make an impact for others? Every day I work to improve processes and procedures within payroll to improved efficiency and ease of use for the firm and clients. What are your hobbies? My favorite hobby is traveling. What advice do you have for prospective employees of ELO? For prospective, employees make every day better by finding a way to improve something over the last day. What have you gained from working at ELO? I have gained experience, Work-Life Balance, and Opportunity What are three words to describe ELO? Rewarding, Flexible, Supportive What is your favorite sport and/or favorite team to watch? My favorite sport to watch is baseball, and my favorite team is the Minnesota Twins. What's on your bucket list? I would like to visit Japan What places have you lived? I have lived in Sioux Falls my entire life. What is one place in the world you would love to visit? Japan is where I would like to go. What's the one thing in life you could not live without? The one thing I cannot live without is family

Kayla Stevens, MPA Manager | Business Services Miller office 114 East 3rd St Miller, SD 57362 Phone: 605-853-2682 Fax: 605-853-2710 Send an Email SERVICES Quickbooks Consulting Outsource Accounting (CAS) Entity Taxation Payroll Quickbooks Implementation & Training Financial Reporting Systems Controller Services INDUSTRIES Agribusiness Medical & Health Services Professional Services Financial & Insurance Services Construction Manufacturing ABOUT ME EDUCATION Bachelor of Business Administration - Accounting University of South Dakota Vermillion, SD Masters of Professional Accountancy University of South Dakota, Vermillion, SD ​ CERTIFICATIONS & LICENSURES QuickBooks Online ProAdvisor ASSOCIATIONS & COMMUNITY INVOLVEMENT First Presbyterian Church of Miller, SD - Treasurer Q&A WITH THE TEAM What do you do and how do make an impact for others? I have always been interested in accounting, ever since helping my parents with their business. Numbers intrigue me, and I enjoy being able to present numbers in a way everyone can understand. What are your hobbies? I love to go golfing in the summer. It is a great activity to go outside and enjoy some sunshine. What advice do you have for prospective employees of ELO? Don't be afraid to ever ask questions. All our colleagues are extremely helpful, no matter where they are in their career. What have you gained from working at ELO? I have gained confidence in myself and ability to communicate to others. What are three words to describe ELO? Dependable, Professional, Caring What is your favorite sport and/or favorite team to watch? ​ What's on your bucket list? To live a fulfilling life. What places have you lived? Just South Dakota! What is one place in the world you would love to visit? Bora Bora What's the one thing in life you could not live without? Without a doubt, this is coffee! I don't leave the house without my mug.

Melinda M Lewing Administrative Assistant Sioux Falls office 6300 S Old Village Pl, Sioux Falls, SD 57108 Phone: 605-271-1302 Fax: 605-339-4991 Send an Email SERVICES ​ INDUSTRIES ​ ABOUT ME EDUCATION ​ ​ ​ CERTIFICATIONS & LICENSURES ​ ASSOCIATIONS & COMMUNITY INVOLVEMENT I am currently the ELO Sioux Falls Office United Way Coordinator as well as the the Volunteer Coordinator for The Banquet. Q&A WITH THE TEAM What do you do and how do make an impact for others? I do what I do because I love providing the highest level of customer service to not only our clients but to our staff as well. As long as I put at least one smile on someone's face, I am happy. What are your hobbies? My most favorite hobby is currently my yard. I thoroughly enjoy grooming my shrubs and trees & growing flowers. I don't even mind the weeding! My yard is a stress reliever for me. It is usually so peaceful and quite in my backyard except for I-229 running in the background! What advice do you have for prospective employees of ELO? The best advice is to come with an open mind and a willingness to adapt to changes. Be yourself always! What have you gained from working at ELO? I have gained a lot of technology knowledge. What are three words to describe ELO? ELO is Up and coming!! What is your favorite sport and/or favorite team to watch? I do enjoy a good NFL football game. The Green Bay Packers have always been my favorite team. NASCAR is tied with the NFL. What's on your bucket list? I have always wanted to go to a live NASCAR race and a Green Bay Packers football game. What places have you lived? Born in Rock Rapids, Iowa Lived in Larchwood, Iowa until I was 11 yrs. old. I Lived in Lake Andes, South Dakota from 11-18 years old. Then Denver, Colorado in 1986 for about 3 months. Bossier City, Louisiana August 1986 until April 1992. Sioux Falls, South Dakota from 1992 to present. What is one place in the world you would love to visit? Anywhere my children are living is where I want to be. What's the one thing in life you could not live without? I cannot live without my children and grandchildren!!

Alyssa Larson, CPA Manager | Tax Practice 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 Tax Planning Compilations & Reviews INDUSTRIES Construction Real Estate Manufacturing Professional Services ABOUT ME EDUCATION B.A., Public Accounting & Business Administration, University of Sioux Falls, Sioux Falls, SD ​ ​ CERTIFICATIONS & LICENSURES CPA - Certified Public Accountant ASSOCIATIONS & COMMUNITY INVOLVEMENT SD CPA Society Member AICPA Member United Way Campaign Volunteer Q&A WITH THE TEAM What do you do and how do make an impact for others? Taxes are like a puzzle and I love being able to work through returns and put all the pieces together to get to the correct answer. I like being able to help clients work through their various needs and put them at ease knowing they're not alone, that we'll be there every step of the way with them. What are your hobbies? Not necessarily a hobby, but love playing outside with my 2 little boys. What advice do you have for prospective employees of ELO? Come join us. ELO is a great mix of the small firm vibe and community along with the big firm resources. Being able to get experience in a variety of industries and areas is one of my favorite parts of public accounting and especially ELO. What have you gained from working at ELO? Experience & knowledge in a variety of different areas and industries along with a great network of resources. What are three words to describe ELO? Trusted, Professional, Friendly What is your favorite sport and/or favorite team to watch? Football is my favorite sport to watch. What's on your bucket list? Skydiving is definitely on my bucket list. What places have you lived? New Holland, SD & Sioux Falls, SD What is one place in the world you would love to visit? Greece or Africa What's the one thing in life you could not live without? Chapstick - I have an addiction.

Matt Mueller, CPA Partner | Practice Leader, Tax 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 Trust & Estate Planning & Taxation Business Advisory Services Tax Planning Compilations & Reviews INDUSTRIES Non-Profits Trusts & Estates Professional Services Manufacturing ABOUT ME EDUCATION Accounting Degree, Black Hills State University, Spearfish, South Dakota Masters in Business Services Management, Black Hills State University, Spearfish South Dakota ​ CERTIFICATIONS & LICENSURES CPA - Certified Public Accountant ASSOCIATIONS & COMMUNITY INVOLVEMENT Bishop O'Gorman Catholic Schools board member, Christ the King Knights of Columbus financial secretary, United Way Campaign Committee, and various other non-profit boards Q&A WITH THE TEAM What do you do and how do make an impact for others? I love doing accounting and developing a piece of knowledge in something I enjoy so that I can pass on that knowledge to those I work with, so they can grow in their career. I also enjoy passing that on to my clients to help them be successful in their businesses and in their personal life. What are your hobbies? I love sports (basketball, baseball, and football) and love doing other outdoor activities with my family such as hiking and playing games in the backyard. What advice do you have for prospective employees of ELO? Be willing to do things that make you push beyond your comfort zone. Pushing your comfort zone is what helps you grow in your career and enjoy the work you do. What have you gained from working at ELO? ELO has pushed my limits and I am thankful for that. I am a much better accountant and person for having worked here. What are three words to describe ELO? Dedicated, professional and personal What is your favorite sport and/or favorite team to watch? Basketball and Michigan men's basketball What's on your bucket list? To go to the D1 Final 4 Men's Basketball Tournament What places have you lived? Mobridge, SD; Miller, SD; Watertown, SD; Spearfish, SD; and Sioux Falls, SD What is one place in the world you would love to visit? The Holy Land What's the one thing in life you could not live without? My Catholic Faith

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 CPA - Certified Public Accountant ABV - Accredited in Business Valuations CFF - Certified in Financial Forensics 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 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 and 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.