EideBailly

Aaron has more than 10 years public accounting experience providing audit services to clients in various industries, including agriculture processing, real estate, manufacturing and non-profit. Aaron supervises and assists with the review of more than 200 affordable housing audits and 35 final cost certifications and carryovers per year.

Aaron enjoys spending his free time with his family and coaching his son's baseball team. He also enjoys being involved in his church and playing golf, softball and basketball.

• More than 10 years public accounting experience
• Provides audit services
• Coaches youth baseball

• North Dakota Society of Certified Public Accountants
• American Institute of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - University of North Dakota, Grand Forks

• More than 20 years experience in the financial services industry.
• Provides financial planning, estate planning and wealth management for individuals and families.
• Provides consulting services to family businesses and business partners for successful transition of their business to the next generation and management team.
• Provides fee based investment management, life insurance, long term care and disability insurance.

• Financial Planning Association
• Red River Estate Planning Council of Fargo, North Dakota
• Sioux Falls Estate Planning Council of South Dakota
• Sertoma

• Certified Financial Planner Practitioner
• Registered Representative Series 7 and 63
• Investment Advisor Representative Series 65 and 66
• Licensed Life and Health Professional

• Northern State University, Aberdeen, S.D.
• Presentation College, Aberdeen, S.D.
• College for Financial Planning

Allen has more than 22 years public accounting experience working with middle-market companies. He provides tax planning services for partnerships, LLCs and S-Corporations, including formation to liquidation with flow-through entity taxation. His wide range of industry experience includes a special interest in all phases of real estate ownership, equipment and auto dealerships, manufacturing and distribution. Allen also evaluates fixed asset capitalization procedures through cost segregation studies for newly constructed, renovated and acquired real estate. He is also an active speaker/presenter at Colorado Real Estate Journal (CREJ) conferences.

In his free time, Allen serves as a three-sport coach for his children. He is also an active cyclist and has competed in a variety of amateur events. Additionally, he enjoys golfing, hiking, skiing and hunting.

• Provides tax planning services
• Serves real estate, equipment and auto dealerships, manufacturing and distribution industries
• Enjoys cycling, coaching and hunting

• American Institute of Certified Public Accountants – Tax Committee
• Eide Bailly Tax Strategy, Committee Member
• Eide Bailly Colorado Real Estate Industry Group, Member
• Jefferson County Economic Council
• NAIOP Membership Committee, board member

• Certified Public Accountant, Colorado

• Bachelor of Business Administration – Kent State University, Ohio
• Masters of Taxation – University of Denver Graduate Tax Program, Colorado

• More than 19 years of public accounting experience providing audit, tax, accounting and consulting services. Areas of emphasis include governmental entities, commercial enterprises, utilities, cooperatives and non-profit organizations.
• Assists organizations in understanding and improving operational processes by providing consultation on financial statement report processing and implementation.
• Guides organizations to develop business plans to effectively increase profitability and operational efficiency.
• Provides consulting services in the form of bank financing, profit enhancement, organizational reviews, internal control studies, system reviews, cash flow projections, long-range financial forecasts and business planning.
• Extensive experience with cooperative tax issues, including coordinating communication and guiding organizations in negotiations with the IRS and tax attorneys.
• Assists with negotiations for acquisitions and sales of businesses to maximize the financial advantage for clients.
• Special emphasis on services to utilities through the Firm's specialty group.
• Serves as a liaison between clients and their team of advisors to achieve financial success for the entity and its stakeholders.
• Serves as the Partner-in-Charge of the Phoenix office.

• American Institute of Certified Public Accountants
• Bank of Arizona, Board Member

• Certified Public Accountant

• Bachelor of Arts, Accounting and Business Administration - Augustana College, Sioux Falls, South Dakota

Ann has more than 20 years of banking experience. She works with financial institutions to set up and monitor all aspects of their regulatory compliance programs, including Truth in Lending, Truth in Savings, Electronic Funds Transfer Act, Equal Credit Opportunity Act, Bank Secrecy/Anti Money Laundering, Fair Credit Reporting Act and Privacy of Consumer Financial Information (GLBA). Ann also works closely with Federal banking regulators to assist financial institutions with the examination process.

Ann is a frequent presenter of compliance-related topics for external bank seminars and internal bank trainings at Eide Bailly. As a resource for banks, she develops and conducts customized trainings on new and existing product lines and regulatory laws.

Outside of her professional life, Ann is active in her community; she works with youth sporting activities and volunteers at her church, specifically in the Sunday school program. She also enjoys reading and spending time at the lake with family.

• More than 20 years of banking experience
• Helps banks set up and monitor regulatory compliance programs
• Enjoying spending time at the lakes

• North Dakota School of Banking – Former School Director
• American Institute of Banking – Former Director
• West Acres Merchant Association

• Certified Regulator Compliance Manager
• Certified BSA/AML Professional

• Bachelor of Science, Management – University of Mary, Fargo, North Dakota
• American Bankers Association Compliance School
• General Banking Diploma, North Dakota School of Banking
• More than 80 continuing education hours annually, including Bank Secrecy Act-Anti Money Laundering, Truth in Lending, Fair Credit Reporting in addition to other items relating to regulator changes
• Eide Bailly Leadership Training Program

• More than 25 years experience in a variety of sales and marketing positions.
• Develops and executes marketing and business development plans for the Minneapolis office, including media relations, business development coaching and training and opportunity development.
• Specific expertise in marketing communications, market research, program management, business development and proposal development.
• Four years experience in business to business sales.

• Association of Accounting Marketers - past president of Minnesota Chapter

• Master of Business Administration - University of St. Thomas, St. Paul, Minnesota
• Bachelor of Science, Business Administration with Marketing concentration - University of Delaware, Newark

April has more than seven years experience at Eide Bailly. She works with partners and staff members to create and implement business development opportunities. April's work in business development and proposal development covers a variety of industries and includes initiatives for both the Phoenix office and the Firm. She enjoys strategizing business development opportunities, improving current plans and developing innovative future initiatives.

Outside of work, April enjoys a number of hobbies, in addition to spending time with her family. She loves to quilt, sew, read and hike.

• More than seven years experience
• Works with staff members to create business development opportunities
• Enjoys quilting and sewing

• Attended Lorain County Community College, Ohio
• Attended Maricopa Community Colleges, Mesa, Arizona

Barb has a passion for serving local businesses and working with the people who make our communities thriving places to live. She has more than 23 years experience as a public accountant and provides audit and consulting services to a variety of industries, including school districts, tribal entities, county and city governments, non-profit organizations and manufacturers. Her consulting work often includes helping clients conduct performance reviews, cash flow analysis, internal control studies and preparing financial statement projections. She enjoys assisting clients build successful organizations and is an active member of the Bismarck business community.

In her spare time, Barb enjoys golfing and spending time with family and friends.

• Serves as partner-in-charge of Bismarck office
• Works with local businesses
• Enjoys golfing with friends

• American Institute of Certified Public Accountants
• North Dakota Society of Certified Public Accountants
• Government Finance Officers Association Special Review Committee

• Certified Public Accountant, North Dakota

• Bachelor of Accountancy – University of North Dakota, Grand Forks

Ben has more than 11 years public accounting experience providing services to a variety of industries, focusing primarily on non-profit and closely held businesses. He also specializes in the construction, manufacturing and wholesale distribution industries. Ben provides traditional and nontraditional services, including consulting services related to operational efficiencies, internal controls and strategic planning.

Outside of his professional life, Ben enjoys spending time with his family and any activity that brings him outdoors, especially hunting, fishing and golf.

• More than 11 years public accounting experience
• Specializes in non-profit and closely held businesses
• Enjoys spending time with his family and the outdoors

• American Institute of Certified Public Accountants
• South Dakota Society of Certified Public Accountants
• Construction Financial Management Association, Vice President, Board of Directors Member, Succession Planning Committee Chair, and Membership and Program Committees Member
• Chair of the AICPA Academic and Career Awareness - Student Recruitment Committee and member of the SDCPA Ambassador Committee
• Recent graduate of the AICPA Leadership Academy and participation in various committees and taskforces relative to the expansion of young CPA initiatives within the AICPA

• Certified Public Accountant

• Bachelor of Science, Accounting - Southwest Minnesota State University, Marshall

With more than 25 years public accounting experience, Beth specializes in applying the processes and business applications from for-profit organizations to non-profit clients. During her career, Beth has worked with clients in both the for-profit and non-profit sectors, with revenues ranging from less than $1 million to more than $1 billion. Beth chairs the Firm's Non-Profit Committee. She also provides accounting, consulting and income tax services to closely held businesses and their owners.

Beth is recognized as a leader in her industry and was named one of the "Top Women in Finance" by Finance and Commerce Magazine in 2007.

Clients appreciate Beth's caring nature, which is also reflected in her interests outside of work. She volunteers for church activities, Ronald McDonald House Cooks for Kids and the Second Harvest food bank. She also shares her home and heart as a foster parent. When she takes a few moments for herself, Beth enjoys reading and quilting.

• More than 25 years public accounting experience
• Chairs the Firm's Non-Profit Committee
• Foster parent

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants
• Nonprofit Financial Group of the Twin Cities
• Financial Executive Women Network

• Certified Public Accountant

• Bachelor of Arts, Accounting - Luther College, Decorah, Iowa

With more than 15 years public accounting experience, Beth serves agricultural processors; specifically, she manages and coordinates tax returns for more than 27 ethanol and biodiesel plants. Beth's knowledge is shared as she conducts internal tax training and mentors staff members. She works with closely held business taxation and planning issues for a variety of industries, including manufacturing, hospitality, wholesale and automobile dealerships. In addition, Beth has worked with partnerships, LLCs and S Corporations on tax issues, as well as provided estate planning and tax planning for high-net-worth individuals.

Beth enjoys staying involved in her community and is active in many organizations. She is a children's leader in Bible Study International, as well as a Sunday school teacher. She also works with Isaiah 55 Ministries, an organization that does mission work in Mexico for deaf children. In her down time, Beth enjoys walking, reading, attending bible studies, playing volleyball, landscaping and flower gardening.

• More than 15 years accounting experience
• Works with ethanol and biodiesel plants
• Involved in mission work in Mexico

• American Institute of Certified Public Accountants
• South Dakota CPA Society
• Sioux Falls Estate Planning Council

• Certified Public Accountant

• Associate of Science, Accounting and Computer Science - Nettleton Business College, Sioux Falls, South Dakota

• More than 30 years public accounting experience serving clients in a variety of industries.
• Provides tax, accounting and consulting services to closely-held businesses and their owners.
• Experienced in business succession planning, mergers, acquisitions and reorganizations.
• Provides representation before Internal Revenue Service and state taxing authorities in examinations, protests and appeals.
• Works with many industries, including automobile dealerships, wholesale distributors, retail, restaurants, agribusiness and professional service entities.

• American Institute of Certified Public Accountants
• Idaho Society of Certified Public Accountants
• National Association of Certified Valuation Analysts

• Certified Public Accountant
• Certified Valuation Analyst

• Bachelor of Science, Business, Accounting - University of Idaho, Moscow
• Master of Accountancy - University of Denver
• Master of Taxation - University of Denver

Bob has more than 10 years experience in financial planning. He helps clients with asset management, financial planning and insurance services. He also works with CPAs and attorneys to assist clients with estate planning.

In addition, Bob has more than four years experience as a Registered Securities Principal with a previous broker dealer affiliation.

During his free time, Bob is involved in youth and adult hockey, plays golf and enjoys spending time with his wife and two children.

• More than 10 years experience in financial planning
• Helps clients with financial planning, asset management and insurance services
• Active in youth and adult hockey

• Financial Planning Association
• Red River Valley Estate Planning Council
• National Association of Insurance and Financial Advisors

• CERTIFIED FINANCIAL PLANNER™ practitioner
• Series 24 – General Securities Principal
• Series 7 – General Securities Representative
• Series 63 – Uniform Securities Agent State Law
• Insurance Licenses: Life/Annuity & Accident/Health

• Bachelor of Business Administration, Financial Management – University of North Dakota, Grand Forks

• Served in a variety of executive management roles, including chief executive officer, chief operating officer, chief financial officer, vice president of business development and strategic alliances, national sales manager and foreign exchange trader.
• Served 20 years as a partner in a boutique venture capital firm, advising management, contributing as a board member and/or serving on the executive team for a range of companies from startups to Fortune 100 firms. Raised and managed capital and organized syndications, investments, business development, joint venture, mergers, acquisitions, partnership and sale activities.
• Served as managing partner on Kinetra/Emdeon/WebMD, Cardinal Healthcare joint ventures and was responsible for line management of IT organizations and development and execution of strategic plan.
• Served on the senior executive management team for a $3B customer care and billing service bureau. Additional management participation with $900B transaction settlement service bureau and $3B electronic payment and ATM settlement service bureau.
• Led more than 1000 employees in an IT organization for MCI and Sprint and implemented core IT projects and systems for customer care, billing, multiplexing, provisioning on diverse application platforms and network environments. Provided strategic planning, project management and ongoing support management for staff and consultants.
• Provided IT and business unit strategic planning, consulting and training for E-Bay, PayPal, NetSuite, CSG, FDC, ACI, Cardinal, Emdeon, Morgan Stanley, Sprint, MCI, USWEST, QWEST, KN Energy, Kinder Morgan, Coastal Gas, Western Union, Keane, Tuboscope, Protegrity, Flying J, Browning and others.
• Developed and supported IT initiatives and projects with state government agencies, including State of Texas (Departments of Revenue, Education, Health and Human Services and Corrections), State of Arizona (Departments of Revenue, Economic Development and HHS), State of Utah (Departments of Revenue, HHS, Social Services and Corrections), State of Colorado (all agencies), State of Wyoming (all agencies), State of Montana (Departments of Administration and ITSD), State of Idaho (Departments of Revenue and Lottery).
• Developed and supported IT initiatives and projects with university systems, such as University of Texas, Texas A&M, Colorado University, Daniels School of Business, Colorado State University, University of Utah and University of Wyoming.

• Bachelor of Arts, History - Brown University, Providence, Rhode Island
• Bachelor of Arts, International Relations - Brown University, Providence, Rhode Island

Bobby has more than 12 years experience in public accounting. He primarily conducts audits and prepares financial statements for a variety of industries, including government, non-profit, construction, manufacturing and retail and distribution. Bobby conducts audits of federal grant funds, including compliance with U.S. Office of Management and Budget Circular A-133 and Governmental Auditing Standards. His meticulous and organized nature is well-suited for coordinating and supervising multiple audit engagements to ensure proper planning, continuous client communication and successful completion.

Bobby enjoys remodeling houses in his free time, and often jokes that it is his second job that he is paying (not paid!) to do.

• More than 12 years public accounting experience
• Specializes in audits and financial statements
• Enjoys remodeling houses

• American Institute of Certified Public Accountants
• Idaho Society of Certified Public Accountants
• Association of Government Accountants
• Idaho Associated General Contractors of America

• Certified Public Accountant

• Bachelor of Science, Business Administration – Boise State University, Idaho

Bobby has more than eight years experience guiding clients toward their financial goals and objectives. He is licensed to provide a complete range of financial services and assists his clients with financial planning, asset management and insurance services. He works with business and corporate clients in succession planning, buy-sell arrangements, executive benefits and retirement packages and business insurance. He also works with CPAs and attorneys to assist clients with estate planning and wealth transfer. Bobby provides investment management advice, qualified plan services, employee education, fiduciary guidance and reviews.

Bobby and his wife reside in Billings, Montana, and enjoy an empty nest after raising seven children. An avid duck hunter, fisherman and backpacker, Bobby also enjoys spending time outdoors.

• More than eight years experience
• Helps clients with financial planning, asset management and insurance services
• Enjoys duck hunting and backpacking

• National Association of Insurance and Financial Advisors

• Registered Representative Series 6, 7 and 63
• Investment Advisor Representative Series 65
• Licensed Life and Health Insurance Professional
• Life Underwriter Training Council Fellow

• Bachelor of Art, History - Northwestern State University, Natchitoches, Louisiana
• Master of Church Music - New Orleans Baptist Theological Seminary, Louisiana

• More than 18 years experience working in the areas of financial, estate and retirement planning.
• Provides financial planning, investment management and insurance services.

• Investment Advisor Representative Series 65
• Licensed Insurance Professional
• Registered Representative Series 6, 7, 51 and 63
• Registered Principal Series 24 and 26

• Bachelor of Science, Business Administration and Finance - Minnesota State University Moorhead
• Financial Advisor is a Registered Representative of and offers securities through Securities America Inc. Member FINRA and SIPC. Investment Advisory Services offered through Eide Bailly Advisors LLC, a Registered Investment Advisor. Eide Bailly Financial Services LLC is the holding company for Eide Bailly Advisors LLC. Eide Bailly Financial Services and its subsidiaries are not affiliated with Securities America Companies.

Brad has more than 16 years public accounting experience working in the health care and non-profit industries. He works closely with hospitals, long-term care and senior housing facilities to provide audits, financial forecasts, feasibility studies, operational and reimbursement consulting and Medicare and Medicaid cost reports, including rate change analysis and projections. He provides budgeting and accounting assistance, including interim financial accounting support and construction project accounting and capitalization. He is responsible for directing the audits of more than 50 health care facilities. Brad has also worked extensively with non-profit organization taxation reporting and provides assistance with unrelated business taxable income issues and other non-profit taxation issues.

Brad is committed to staying up-to-date with industry issues and trends. He regularly completes continued professional education focused in the health care industry. He is also a frequent presenter for the Healthcare Financial Management Association, the National Rural Health Center and the Long-Term Care Association.

In his personal life, Brad enjoys hunting, fishing and playing with his four children.

• More than 16 years public accounting experience
• Directs the audits of more than 50 health care facilities
• Enjoys hunting and fishing

• American Institute of Certified Public Accountants, Peer Review Services Member
• North Dakota Society of Certified Public Accountants
• North Dakota Healthcare Financial Management Association

• Certified Public Accountant

• Bachelor of Science, Accounting - Minnesota State University Moorhead

• More than 21 years accounting and income tax experience
• Serves as the Firm's manufacturing industry chair
• Responsible for the Firmwide internal office tax inspections

• More than 22 years experience providing accounting and income tax services to clients in a variety of industries, including manufacturing, construction and service organizations.
• Works with manufacturing companies on a variety of issues, including depreciation, inventory management, salary and bonus plans and research and development issues.
• Specializes in providing income tax and accounting consulting to closely held businesses, including succession planning.
• Serves as the chair of the Eide Bailly Manufacturing Committee.

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants - Leadership Cabinet, 2004
• Certified Public Accountant Ambassador Program

• Certified Public Accountant

• Bachelor of Science, Accounting - Minnesota State University Moorhead

Brett has more than seven years experience providing fraud detection, investigation and prevention consulting services to clients in a variety of industries. Brett also identifies employee fraud schemes through review of supporting documentation and interviews and has extensive experience in tracing elicit funds through multiple accounts and entities.

Along with providing litigation support for both criminal and civil cases, Brett also provides expert witness testimony. He helps clients file employee dishonesty claims with their insurance providers and is a Certified Forensic Interviewer.

Outside of his professional life, Brett enjoys spending time with his wife, son and daughter. He also likes playing softball, flag football, running, cycling, golfing and weight lifting.

• More than seven years experience
• Specializes in providing fraud detection, investigation and prevention consulting services
• Enjoys spending time with family

• North Dakota Society of Certified Public Accountant
• American Institute of Certified Public Accountants
• Association of Certified Fraud Examiners
• Board Member of the Fargo-Moorhead CPAs

• Certified Public Accountant
• Certified Fraud Examiner
• Certified in Financial Forensics
• Certified Forensic Interviewer
• Private Investigator, Minnesota

• Bachelor of Science, Accounting and Fraud Investigation – North Dakota State University, Fargo

Brian has more than 12 years accounting experience providing audit and consulting services for hospitals, long-term care facilities and other health care entities. Prior to joining Eide Bailly, he worked with Blue Cross Blue Shield of South Dakota for two years as an auditor.

Brian prepares and reviews Medicare, Medicaid and other third-party reimbursement reports for hospitals and nursing homes, and assists Critical Access Hospitals (CAHs) and Prospective Payment System (PPS) hospitals with reimbursement rules and regulations. He also provides support and training for chargemaster/cost report reviews, provider-based clinic analysis, strategic pricing analysis and financial feasibility studies.

In his personal life, Brian enjoys spending time with his family. He stays busy attending and coaching his sons' sporting events. Brian also enjoys spending time outdoors camping, hunting, fishing and golfing.

• More than 12 years public accounting experience
• Performs financial feasibility studies
• Enjoys coaching and attending his sons' sporting events

• South Dakota Healthcare Financial Management Association

• Bachelor of Science, Accounting - University of South Dakota, Vermillion

Brian has more than 20 years public accounting experience providing services to a variety of clients, including SEC registrants, manufacturers, equipment dealerships, wholesale/retail companies and construction contractors. He has conducted various consulting engagements, such as Sarbanes Oxley 404 engagements, preparation of prospective financial statements, business valuations and internal control studies. Earlier in his career, Brian gained more than six years experience working in private industry accounting. Brian has held a number of leadership roles within the Firm, including more than 10 years as an instructor for the Firm's continuing education program. He currently serves as the Firm's director of assurance services.

Brian is dedicated to enhancing his professional skills; he has furthered his education by attending multiple conferences and seminars, including the SEC Institute, Inc. SEC Reporting Skills Workshop and National SEC Reporting Conference. He also regularly attends the AICPA's National Conferences on SEC and PCAOB Developments and National Advanced Accounting and Auditing Technical Symposium. Brian frequently shares his knowledge as a presenter at various events for the Minnesota Society of CPAs.

Outside of his professional life, Brian is a huge hockey fan and enjoys watching Minnesota high school hockey, as well as NCAA hockey.

• More than 20 years public accounting experience
• Serves as the Firm's director of assurance services
• Enjoys hockey

• American Institute of Certified Public Accountants - Auditing Standards Board, Member; National Peer Review Committee; PCPS Technical Issues Committee, Past Member (2003-2006)
• International Federation of Accountants - Small and Medium Practices Committee, US Representative (2008-Present); U.S. Technical Advisor (2006-2008)
• Minnesota Society of Certified Public Accountants
• North Dakota Society of Certified Public Accountants - Peer Review Committee; Past Board Member

• Certified Public Accountant

• Bachelor of Science, Accounting - University of South Dakota, Vermillion

• More than 17 years public accounting experience providing services to a variety of industries, including real estate,  oil and gas, manufacturing, software and internet and consumer products.
• Significant experience with SEC filings, including initial public offerings, annual reports and periodic filings.
• Leads Eide Bailly's audit practice in Colorado and coordinates resources in conjunction with other leaders in the western region of the Firm.
• Assists with recruitment of audit staff, audit practice development and serves as the primary liaison with clients on several large public and private entities.
• Prior to joining the Firm, Brian was an audit manager with Ernst & Young, LLP in St. Louis and Denver, where he provided audit services for public and private companies varying in size from growing entities to Fortune 500 companies.

• Colorado Society of Certified Public Accountants - SEC Practice Forum
• American Institute of Certified Public Accountants
• Council of Petroleum Accountants Societies, Inc. - Colorado Chapter
• Association for Corporate Growth (ACG) - Denver Chapter
• Metro Denver Economic Development Corp - Board of Governors
• Skyline Soccer Association - Board of Directors

• Certified Public Accountant

• Bachelor of Science, Accounting - St. Louis University, Missouri
• Bachelor of Arts, Management Information Systems - St. Louis University, Missouri

Brian has more than 20 years accounting experience, including more than 17 years in public accounting serving clients in a variety of industries, including manufacturing, professional services, construction, health care, non-profit, oil and gas, transportation and wholesale/retail distribution. He provides his clients with a variety of services, including audits and reviews, business consulting, forensic services, financial services and SEC consulting. Brian also serves on the Firm's Employee Benefit Plan Committee and the Manufacturing Committee. As a certified fraud examiner, Brian has frequently served as a speaker/presenter in the areas of fraud and internal controls for various organizations.

In his free time, Brian enjoys various outdoor activities, including rafting and snow skiing. He's traveled extensively, both in the United States and internationally. Brian is also a dedicated football and baseball fan; he enjoys watching the Oklahoma Sooners, Pittsburgh Steelers and Boston Red Sox.

• More than 17 years public accounting experience
• Provides business consulting services
• Enjoys following his favorite football and baseball teams

• American Institute of Certified Public Accountants
• Association of Certified Fraud Examiners
• Oklahoma Society of Certified Public Accountants - Accounting Careers Committee and Business Valuation/Forensic and Litigation Support Committee

• Certified Public Accountant
• Certified Fraud Examiner
• Securities and Insurance Licenses, Oklahoma

• Bachelor of Accounting and Marketing - University of Central Oklahoma, Edmond

Brian has more than 10 years public accounting experience providing audit, accounting and consulting services to clients in the government and non-profit industries. He has conducted audits of more than 25 school districts, including one of Minnesota's largest school district. Brian also has audited more than 15 cities, which include some of the largest cities in North Dakota, South Dakota and Minnesota.

Brian also serves as an instructor of Firmwide governmental trainings. He is a reviewer for the Government Finance Officers Association's Certificate of Achievement for Excellence in Financial Reporting program.

Outside of his professional life, Brian enjoys playing golf, spending time at the lake and hanging out with his family and friend. He also volunteers as a hockey coach for his son's team.

• More than 10 years experience
• Instructor of Firmwide governmental training
• Volunteer hockey coach

• North Dakota Society of Certified Public Accountants
• American Institute of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Arts, Accounting - Gustavus Adolphus College, St. Peter, Minnesota

• More than 30 years of licensed law enforcement experience.
• More than 15 years experience performing computer forensic examinations in criminal and civil cases.
• Experienced in federal and state court testimony and rules of evidence.
• Testified and assisted in writing Minnesota statutes relating to electronic evidence.
• Wrote the initial federal grant starting the Minnesota Internet Crimes Against Children Task Force.
• Conducts training sessions worldwide on computer crimes and digital evidence.

• High Technology Crime Investigation Association
• Necrosearch International
• National Law Center for Children and Families - Law Enforcement Advisory Board Member
• Association of Certified Fraud Investigators
• Association of Certified E-Discovery Specialists

• Licensed Private Detective, Minnesota
• Seized Computer Evidence Recovery Specialist
• Certified Handheld Forensic Examiner, Paraben Corporation
• Certified E-Discovery Specialist

• Southern Police Institute - University of Louisville, Kentucky
• National White Collar Crime Center - Glen Allen, Virginia
• Federal Law Enforcement Training Center

Bryan has provided tax and consulting services to closely held businesses for more than 25 years. He specializes in multi-national corporations, foreign business operations, multi-state companies, partnerships and limited liability company tax issues. Bryan is a tax and business counsel to many closely held businesses in a variety of industries. Besides manufacturing and real estate, he has an unique practice in that he has worked with virtually every aspect of the entertainment industry, including film, television, radio, multi-media, publishing and music. He also provides business management services to entertainers, athletes and high-net-worth individuals. He is knowledgeable on both tax and business issues and has spoken and written about these topics on several occasions.

Outside of work, Bryan enjoys nearly every sport, but he especially likes basketball and swimming. He has also coached his sons in baseball for more than 13 years. When he's not playing or coaching, Bryan enjoys traveling, landscape architecture and reading.

• Extensive expertise with closely held businesses
• Specializes in the entertainment and sports industries
• Provides international business tax services

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants

• Certified Public Accountant

• Master of Science, Taxation - Golden Gate University, Los Angeles, California
• Bachelor of Arts, Accounting - University of St. Thomas, St. Paul, Minnesota

• More than 25 years experience in organizational development, training and education.
• Consulting experience includes improving workplace performance through performance management, facilitation of competency development in inter- and intrapersonal skills, management and leadership.
• Developed more than 200 workshops and courses.
• Serves as a frequent seminar presenter.
• Facilitates work process improvements and planning sessions.
• Currently serves as the Director of Leadership Development for Eide Bailly. Served eight years as Chief Learning Officer for Eide Bailly.
• Three years directing a non-profit training center that focused on developing work teams and team members.
• 18 years as a business faculty member.

• American Society of Training and Development
• Fargo Moorhead American Society of Training and Development
• Society for Human Resources
• Fargo Moorhead Human Resource Association

• Senior Professional in Human Resources
• Myers-Briggs Type Indicator Certified
• Master Business Coach Certified
• Emotional Intelligence Certified
• Dale Carnegie Instructor Certified

• Master of Science - University of North Dakota, Grand Forks
• Bachelor of Science - University of North Dakota, Grand Forks
• Associate of Arts - University of Alaska, Anchorage
• Extensive continuing education in learning and development, group processes, adult learning styles and interpersonal skill development in the workplace

• More than 35 years of experience in public accounting, specializing in tax and tax-related consulting services, estate planning services as well as business succession planning and implementation.
• Works with the client advisory team to design an efficient entity structure to meet client objectives.
• Advises on wealth accumulation and transfer as part of estate planning and succession planning services.
• Provides tax compliance and consulting for all types of entities, including corporations, LLC's, partnerships, consolidated entities and multi-state filing.
• Presents tax research and solutions.
• Serves as a representative before taxing authorities.
• Trained in Mindshop toolkit for consulting services.

• Society of Certified Public Accountants, Arizona and North Dakota
• Central Arizona Estate Planning Council, Phoenix, AZ
• Western Dakota Estate Planning Council, Bismarck, ND
• American Institute of Certified Public Accountants, Tax Division

• Certified Public Accountant

• Bachelor of Science, Business Administration, Accounting emphasis - University of North Dakota, Grand Forks

With more than 16 years of public accounting experience, Carmen provides audit and accounting services with an emphasis on tax-related services. She is responsible for a variety of attest and financial statement services. Carmen focuses on assisting business, individual and tax exempt entities with tax compliance and consulting services. She assists with mergers, reorganizations, acquisitions, entity structure planning and state compliance issues.

Carmen recognizes the importance of staying up-to-date on current issues affecting her clients. As a result, she has completed more than 140 hours of continuing professional education in the last two years

In her free time, Carmen enjoys cheering on her children at their various sporting events. Other hobbies include photography, golfing and boating.

• More than 16 years public accounting experience
• Assists businesses with tax compliance matters
• Enjoys photography

• American Institute of Certified Public Accountants
• Iowa Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Arts, Accounting - Loras College, Dubuque, Iowa
• Bachelor of Arts, Management Information Systems - Loras College, Dubuque, Iowa

Celia has more than 28 years of public accounting experience providing services to small businesses and individual clients. She serves a variety of industries, including real estate, construction, professional services, retail, restaurants and non-profit. Celia also assists retired clients with their tax planning and compliance.

Celia enjoys serving her community and the causes important to her. She participates annually in the Breast Cancer 3-Day, a 60-mile walk to raise awareness and funds for breast cancer research through the Susan G. Komen Foundation. Other hobbies of Celia's include running, biking, golfing, camping and boating.

• More than 28 years public accounting experience
• Assists retired clients with tax planning and compliance
• Participates in Breast Cancer 3-Day event

• American Institute of Certified Public Accountants
• Colorado Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Business Administration - University of North Dakota, Grand Forks

Chad serves as Eide Bailly's director of business valuation, and specializes in valuing intangible assets, including technology, patents and contractual agreements. He has performed countless business valuation services for estate and gift tax purposes, litigation, and purchasing and selling businesses. Chad also provides various management consulting services to clients, including profitability improvement, succession planning and litigation support. He performs financial projections and forecasts, along with strategic planning for a variety of clients, such as professional service companies, manufacturers, distribution companies, equipment dealers and health care providers.

Recognized for his expertise in the area of valuation and litigation support, Chad has been invited to share his knowledge as a presenter for the Business Law Institute in Minnesota, Enterprise Minnesota, Red River Estate Planning Council and various other organizations.

When he's not working with a client or a professional organization, Chad enjoys playing basketball.

• Serves as the Firm's director of business valuation
• Specialized in valuing intangible assets
• Enjoys basketball

• American Institute of Certified Public Accountants
• Institute of Business Appraisers
• North Dakota Society of Certified Public Accountants
• Red River Valley Estate Planning Council

• Certified Public Accountant
• Accredited in Business Valuation

• Bachelor of Business Administration - University of North Dakota, Grand Forks

Chad has more than 11 years experience providing federal taxation services for businesses, individuals and non-profit organizations, with 15 years total public accounting experience in payroll taxation and reporting. Prior to joining Eide Bailly, he worked for several years as an auditor with the state of South Dakota in the areas of sales and fuel taxes. This experience helped Chad obtain a broad knowledge of sales, use and contractors' excise tax laws and fuel tax laws.

In his spare time, Chad enjoys the challenge of working on home improvement projects. He also spends leisure time golfing, camping, fishing, hunting and biking.

• More than 11 years federal taxation experience
• Former auditor for the state of South Dakota
• Enjoys fishing and hunting

• American Institute of Certified Public Accountants
• South Dakota Certified Public Accountants Society – Northeast Chapter
• Aberdeen Chamber of Commerce Agriculture Committee
• National Society of Accountants for Cooperatives

• Certified Public Accountant

• Bachelor of Science, Accounting – Northern State University, Aberdeen, South Dakota

• Current responsibilities include business development management for Eide Bailly.
• Seven years experience in business to business sales and marketing.
• More than 16 years of banking experience in addition to experience in managing technology and financial operations in specialty health care facility and related entities.
• Bank data conversion experience.
• Have worked closely with management, boards of directors, federal and state regulators, and external auditors to manage external/internal audit and examination processes

• Association for Accounting Marketing, member
• Training facilitator for professional business development
• Customized in house bank training

• Bachelor of Administration, Accounting - University of North Dakota, Grand Forks

With more than 28 years experience in health care, Chris utilizes his deep industry knowledge and leadership skills as director of Eide Bailly's health care industry. Chris provides a wide range of services for clients, which include facilitating strategic planning processes for health care systems and providing consulting services for health care facilities regarding managed care programs. He also provides clients with contract analyses and negotiation assistance, facilitates and negotiates physician contracting and compensation systems, and facilitates the development of integrated delivery systems.

Chris also provides financial feasibility studies relating to hospital/clinic services, reimbursement maximization studies for hospital/clinic combination facilities, office workflow analyses in both hospital and clinic settings, and assistance with chargemaster and cost report risk assessments.

Chris enjoys sharing his expertise with others in the industry, and is a frequent presenter and lecturer on third-party reimbursement and operational issues and joint venture opportunities. Outside of his professional commitments, Chris enjoys spending his free time golfing, woodworking and snowmobiling.

• More than 28 years health care industry experience
• Serves are director of Eide Bailly's health care industry
• Frequently speaks on third-party reimbursement and operational issues

• North Dakota Healthcare Financial Management Association, Past President
• University of Mary - The Harold Schafer Leadership Center Emerging Leaders Program in Healthcare

• Bachelor of Science, Accounting - Minnesota State University Moorhead

• More than eight years public accounting experience providing audit, accounting and consulting services to more than 30 financial institutions, ranging in size in assets from $50 million to more than $1 billion.
• Plans, performs, supervises and reviews financial statement audits, internal audits, loan review engagements and agreed-upon procedures engagements.
• Presents at bank client seminars and external webinars on various accounting and banking related topics.

• American Institute of Certified Public Accountants
• North Dakota Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - North Dakota State University, Fargo
• Dakota School of Banking, Graduate
• More than 150 hours of continuing education during the past three years, including AICPA National Conference on Banks and Savings Institutions, annual audit and accounting updates and professional personal development

Chuck brings more than 30 years of focused expertise as a public accountant to his clients in the manufacturing, construction, retail, wholesale and non-profit industries. His passion for excellence and attentive service hallmark his personal approach to each client. Chuck’s diverse work includes managing and coordinating audits, business consulting, agreed upon procedures, review and preparation of compilation engagements, assistance in corporate purchases and sales, product profitability analysis, system design, training and technical assistance to personnel in implementing accounting systems and preparation of financial forecasts.

Chuck has served on various community boards and enjoys golfing, bicycling, motorcycling, and sailing in his free time.

• Works with clients in manufacturing, construction, retail, wholesale and non-profit industries

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants

• Certified Public Accountant, Minnesota

• Bachelor of Science – Minnesota State University, Mankato

Chuck has more than 28 years public accounting experience providing individual and corporate tax consulting. He is extremely loyal to his clients, and has spent his entire career at Eide Bailly. Chuck works with high net-worth individuals and banking organizations to plan for the future and manage tax liability.

When it comes time to relax, Chuck enjoys spending time with family and friends. He also enjoys lake activities and golfing.

• More than 28 years public accounting experience
• Has spent his entire career with Eide Bailly
• Enjoys lake activities

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants
• National Society of Tax Professionals

• Certified Public Accountant

• Associate's Degree - Academy of Accountancy, Minneapolis, Minnesota

• 30 years experience providing auditing and financial management services to hospitals, health-related organizations and other non-profit and governmental institutions.
• Prepares and reviews hospitals' annual operating budgets, develops physician/hospital joint ventures and performs business office studies.
• Prepares financial forecasts of hospital acquisitions.
• Prepares and reviews third-party payers' reimbursement reports.
• Provides consulting services for health care and non-profit organizations on a variety of operational, accounting and reporting, and reimbursement issues.

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants
• Health Care Financial Management Association
• Member of Eide Bailly's Audit and Accounting Committee

• Certified Public Accountant

• Bachelor of Science, Business Administration - University of Minnesota, Minneapolis

Dan has more than 30 years public accounting experience and provides services to a variety of clients, including oil and gas companies, manufacturers, funeral homes, professional service individuals and non-profit entities. His wealth of knowledge in various accounting issues makes him a sought-after resource for many services, including tax planning, tax compliance and general financial advice. His tax expertise has been shared in several articles and presentations for local publications and various professional organizations.

Dan is a history buff, with a particular interest in American Civil War history; he enjoys visiting battlefields and history museums. Dan also enjoys spending time outside in his garden and golfing.

• More than 30 years public accounting experience
• Written and presented various tax issues
• Interested in American Civil War history

• American Institute of Certified Public Accountants
• Oklahoma Society of Certified Public Accountants - Tulsa Chapter

• Certified Public Accountant

• Bachelor of Science, Accounting - University of Tennessee, Martin
• Master of Business Administration - University of Arkansas, Fayetteville

Dan has more than 27 years public accounting experience providing consulting services. He works with retirement plans, closely held businesses, individual taxation and estate planning. He enjoys helping closely held businesses and individuals with their tax planning to uncover and implement tax saving opportunities.

In his personal life, Dan enjoys playing cards, traveling, reading and collecting rare coins.

• More than 27 years public accounting experience
• Implements tax planning opportunities
• Enjoys collecting rare coins

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - Minnesota State University, Mankato

Dana has more than 15 years public accounting experience providing tax and consulting services to financial institutions. As a former bank regulator, Dana has a unique perspective of the banking industry. He works exclusively with financial institutions in the areas of taxation, strategic planning, mergers and acquisitions, changes in control, de novo charters, branching, due diligence, holding company formation, stock redemptions, capital planning, funds management, loan review, regulatory enforcement actions, regulatory applications and regulatory reporting.

Dana has a strong desire to continue learning about banking and the business environment in order to better serve his clients. He has furthered his education by completing numerous federal and state commercial bank examination training courses. Recognized as a specialist in the industry, Dana shares his knowledge as a presenter for industry associations, regulatory authorities, client seminars and Eide Bailly's internal bank training programs. He has also utilized his expertise to assist his clients in the development of numerous bank policy and procedure manuals.

Outside of his professional life, Dana and his wife stay busy attempting to keep up with their triplet children. He enjoys competing in various sports, hunting and participating in outdoor activities.

• More than 15 years public accounting experience
• Master of Business Administration
• Works exclusively with financial institutions
• Enjoys attempting to keep up with his triplet children

• North Dakota Bankers Association
• The Independent Community Bankers of North Dakota

• Series 7 General Securities License

• Master of Business Administration - University of North Dakota, Grand Forks
• Bachelor of Science, Business Administration, Economics and Management, Banking and Finance emphasis - University of North Dakota, Grand Forks

Danny has more than 11 years public accounting experience, serving clients in the oil & gas, real estate development, construction, convenience stores and professional services industries. He has extensive experience in corporate, individual, partnership and multi-state taxation. Danny also provides compliance, tax consulting and planning, IRS representation and general business consulting. He provides preparation, review and consulting services in accordance with Accounting Standards Codification (ASC) 740, accounting for income taxes.

Outside of his professional life, Danny enjoys spending time with his daughter. He also enjoys mountain biking during the summer and snowboarding during the winter. Danny loves listening to music and enjoys a good round of golf with friends.

• More than 11 years public accounting experience
• Provides compliance, tax consulting and planning, IRS representation and general business consulting
• Enjoys mountain biking and snowboarding

• American Institute of Certified Public Accountants
• Colorado Society of Certified Public Accountants
• Council of Petroleum Accounting Societies (COPAS)

• Certified Public Accountant

• Bachelors of Science, Accounting - Colorado Mesa University, Grand Junction, Colorado

• More than 30 years experience in forensic accounting investigations in both federal law enforcement and the private industry.
• Served as lead investigator in financial institution fraud and money laundering cases. Also provides expertise and training in bank security, fraud prevention, investment fraud and financial statement fraud.
• Retired Special Agent, Federal Bureau of Investigation. Served in San Diego and Houston Division Offices and the Sioux Falls (South Dakota) Resident Agency. Specialized in all types of fraud investigations, but also conducted investigations on American Indian reservations and led the South Dakota Joint Terrorism Task Force.
• Former Special Agent, U.S. Department of Housing and Urban Development, Office of Inspector General, Atlanta Regional Office. Investigated fraud in federally insured mortgage and housing assistance programs.
• Former Director of Investigations and Director of Fraud and Loss Management for MetaBank/Meta Payment Systems, Sioux Falls, S.D.
• Led joint task forces on bank failure, Ponzi schemes, advance fee schemes and counter terrorism matters.
• Trained investigators, auditors, bank employees and police officers in fraud prevention, money laundering and investigation techniques.
• Wrote financial institution policies on fraud and investigations and conducted internal audits of Bank Secrecy Act and Anti Money Laundering processes and procedures.

• Association of Certified Anti Money Laundering Specialists
• Association of Certified Fraud Examiners
• International Association of Certified Financial Crimes Investigators
• Society of Former Special Agents of the FBI

• Certified Fraud Examiner
• Certified Financial Crimes Investigator
• Certified Anti Money Laundering Specialist

• Master of Public Administration, Georgia State University, Atlanta.
• Bachelor of Science in Criminal Justice, Georgia State University, Atlanta.
• Numerous specialized investigation courses through the FBI Academy, Quantico, Virginia, including Financial Crimes, Bank Failures, Labor Investigations, Indian Casino Investigations, and Art and Cultural Artifacts Investigations.
• Advanced Money Laundering/Asset Forfeiture, U.S. Department of Justice Training Center, Columbia, South Carolina.

Daren has more than 10 years experience in financial planning. He helps clients with financial planning, insurance services and asset management. Daren also works with CPAs and attorneys to assist clients with estate planning and wealth transfer.

In addition to financial planning, cash flow analysis, education planning, insurance and risk analysis, retirement planning and asset allocation, Daren also offers investment portfolio management and asset allocation services. This includes stocks, bonds, mutual funds, annuities, cash management, advisory accounts and brokerage accounts. He also provides analysis of personal and business insurance risks, and offers insurance products such as life, disability and long-term care.

Outside of work, Daren officiates high school and college football games. He also enjoys playing golf and chasing his kids.

• More than 10 years experience providing financial services
• Helps clients with financial planning, asset management and insurance services
• Officiates high school and college football games

• Red River Valley Estate Planning Council
• Investment Management Consultants Association

• Certified Investment Management Analyst, Wharton Business School
• Investment Advisor Representative Series 66
• Licensed Insurance Professional, North Dakota and Minnesota
• Registered Representative Series 7 and 31

• Bachelor of Science, Business Administration – North Dakota State University, Fargo

• More than 12 years experience with Eide Bailly.
• 2 years with McGladrey & Pullen, Pierre, S.D., specializing in not-for-profit organization audits.
• Specializes in providing accounting services to financial institutions, not-for profit organizations and government agencies.

• American Institute of Certified Public Accountants
• North Dakota Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Arts, with majors in Accounting and Business Administration - Augustana College, Sioux Falls, South Dakota
• More than 160 hours of continuing education over the past three years, including courses in the AICPA National Conference on Banks and Savings Institutions and not-for- profit accounting and auditing
• 1996 graduate of the North Dakota Bankers Association School of Banking

With more than 28 years public accounting experience, Dave has served clients in a variety of capacities, including the management and coordination of audit engagements, business consulting and agreed-upon procedures. He works with several industries, including manufacturing, wholesale and retail, non-profit and local government, to help them meet their annual audit requirements. As a well-rounded advisor, Dave provides a range of services, including corporate planning and budgeting, implementing accounting systems and preparing forecasts. He has worked with numerous companies with revenues ranging from $15 million to more than $100 million.

Outside of Dave's professional life, he can be found skiing and perfecting his golf swing.

• More than 28 years public accounting experience
• Works with clients with revenues ranging from $15-$100 million
• Enjoys skiing and golfing

• American Institute of Certified Public Accountants
• Colorado Society of Certified Public Accountants
• Government Finance Officers Association

• Certified Public Accountant

• Bachelor of Science, Accounting - Colorado State University, Fort Collins
• Associate of Science, Social Sciences - State University of New York, Cobleskill

Dave has more than 37 years public accounting experience, with more than 30 years dedicated to the health care industry. He consults on various operational, accounting, reimbursement and reporting issues for health care entities. As a partner, he is also responsible for the preparation and review of Medicare, Medicaid and other third-party reimbursement reports.

Dave is devoted to his clients; in the past two years, he completed more than 100 hours of continuing professional education to ensure he stays current on governmental and health care regulations and changes. He also enjoys sharing his knowledge by presenting to boards on various consulting projects, including the reimbursement impact of construction projects.

As an active member of the city of Centralia, Iowa, Dave's commitment to client service is mirrored in his community. When he's not volunteering his time on various boards, he enjoys golfing and playing cards.

• More than 37 years public accounting experience
• Completed 100+ CPE hours in the past two years
• Enjoys golfing and playing cards

• American Institute of Certified Public Accountants
• Iowa Society of Certified Public Accountants
• Iowa Healthcare Financial Management Association

• Certified Public Accountant

• Bachelor of Arts, Accounting - Loras College, Dubuque, Iowa

With more than 20 years public accounting experience, Dave is partner-in-charge of Eide Bailly's Dubuque office. He conducts audits for a variety of non-profit clients and governmental entities. Dave stays current on accounting issues by attending the Governmental Accounting Standards Update and Non-Profit Auditing seminars annually.

Outside of Dave's professional life, he has diverse interests. He enjoys attending NASCAR races, woodworking, spending time in the great outdoors, traveling, hiking and boating.

• More than 20 years public accounting experience
• Conducts audits for a variety of government clients
• Enjoys attending NASCAR races

• American Institute of Certified Public Accountants
• Iowa Society of Certified Public Accountants
• Government Finance Officers Association - Special Review Committee

• Certified Public Accountant

• Northeast Iowa Community College, Peosta

David has more than 11 years experience providing audit and accounting services to various industries with a focus on SEC registered entities and insurance companies, pools and trusts. He has significant experience in engagements with large, multi-location organizations. He also performs management consulting services to assist in implementation and compliance with Sarbanes-Oxley Act, rule 404, related to controls over financial reporting. David is experienced in both Generally Accepted Accounting Principles and Statutory Accounting Principles, and works with financial reporting capabilities of various systems, including SAP, Dynamics, JD Edwards and others. He has served as a speaker at national insurance conferences.

In his free time, David enjoys spending time with his family.

• Focuses on SEC registered entities, insurance companies, pools and trusts
• Consults on Sarbanes-Oxley Act compliance
• Enjoys spending time with his family

• North Dakota Society of Certified Public Accountants
• American Institute of Certified Public Accountants

• Certified Public Accountant, North Dakota

• Bachelor of Arts, Accounting – Jamestown College, North Dakota

David has more than 20 years experience providing financial, estate and retirement planning services, with more than 10 years experience working in private accounting and investments. He works closely with CPAs and attorneys to provide estate planning and wealth transfer services. David also provides cash flow analysis, education planning, insurance and risk analysis, asset allocation, investment portfolio management, cash management, and analysis of personal and business insurance products and risks.

David enjoys helping clients achieve their financial goals. As a mentor to several younger business owners, he enjoys the personal satisfaction and reward of contributing to their successes.

Outside of his professional life, David enjoys helping his children with their business ventures. He stays active by traveling, water skiing and participating in all kinds of outdoor activities.

• More than 20 years experience
• Provides financial, estate and retirement planning services
• Enjoys traveling and outdoor activities

• Investment Advisor Representative 66
• Registered Representative Series 7 and 63
• Registered Principal Series 24
• Registered Options Principal Series 4
• Licensed Life and Health Professional

• Bachelor of Science, Mathematics - Northern State University, Aberdeen, South Dakota

Dave has more than 25 years experience in public accounting, providing client services in the areas of auditing and consulting for a variety of industries. Dave has served as the Firm's chief operating officer (COO) since 2006, during a period of significant growth and expansion for the Firm. He was promoted to this position after serving just one year as partner-in-charge of the Firm's Fargo office.

As COO, he collaborates with the managing partner/CEO on the overall administration of the Firm; more specifically, he is responsible for the daily operations of the Firm and assists in attaining established operational and financial goals. Dave also oversees Firmwide departments in the areas of business development, communications, finance, human resources, technology, leadership development, and training and development. In addition, he provides leadership to ensure the accountability of the partners-in-charge of the Firm's operating offices.

Outside of his professional commitments, Dave likes to travel, read, golf and spend time at the lake. He also enjoys spending time with his wife and twin teenaged children.

• More than 25 years public accounting experience
• Serves as the Firm's chief operating officer
• Enjoys spending time with his family

• American Institute of Certified Public Accountants
• North Dakota Society of Certified Public Accountants
• American Institute of Certified Public Accountants - Government Technical Standards Subcommittee, Past Member; Government Finance Officers Association Special Review Committee, Past Member

• Certified Public Accountant

• Bachelor of Science, Business Administration and Accounting - University of North Dakota, Grand Forks

Dave has more than 30 years public accounting experience providing consulting services to help clients grow and improve profits. He provides audit and accounting services to a variety of commercial businesses, local governments, non-profit organizations and other entities. Dave also provides valuation consulting services, including building value in a business, exit planning, litigation support services and valuation reporting. He has extensive experience with merger and acquisition projects, including financial and tax due diligence and deal structuring, as well as experience with international business opportunities.

Recognized for his expertise in his field, Dave has written numerous articles and presented nationally and internationally for a number of organization on business topics.

Outside of his professional life, Dave's hobbies include sailing, skiing, traveling, riding horses and spending time with his family.

• More than 30 years public accounting experience
• Helps clients grow value
• Enjoys sailing

• American Institute of Certified Public Accountants - Technical Standards Subcommittee
• Minnesota Society of Certified Public Accountants - Board of Directors; Peer Review Committee, Former Chair
• Government Finance Officers Association - Special Review Committee
• National Association of Certified Valuation Analysts and Institute of Business Appraisers
• HLB International, USA Chairman; International Council and Executive Committee

• Certified Public Accountant
• Certified Management Accountant
• Certified Valuation Analyst
• Accredited in Business Valuation
• Accredited Mindshop Facilitator

• Bachelor of Science, Accounting - Minnesota State University Moorhead

• More than 30 years public accounting experience, which includes serving high net worth individuals.
• Serves as an adjunct professor at Minnesota State University, Mankato in the Certified Financial Planner Program.
• Speaks and writes frequently for continuing education programs, including Gear Up, Minnesota Continuing Legal Education and Minnesota Society of Certified Public Accountant programs and trade groups.

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants

• Certified Public Accountant
• Certified Financial Planner
• Personal Financial Specialist
• Juris Doctor

• Bachelor of Arts - Concordia College, Moorhead, Minnesota
• Juris Doctorate - William Mitchell College of Law, St. Paul, Minnesota

For more than 30 years, Dean has been providing accounting, audit and taxation services to a variety of clients, including health care organizations, foundations, non-profit organizations and wholesale and retail entities. He also directs audits of long-term care facilities, senior housing and other health care related organizations.

Dean most often spends his free time enjoying a variety of outdoor activities and attending various sporting events.

• More than 30 years experience
• Provides accounting, audit and tax services
• Enjoys attending sporting events

• American Institute of Certified Public Accountants
• South Dakota CPA Society
• Affordable Housing Association of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - University of South Dakota, Vermillion

Dean has more than 19 years public accounting experience. He serves clients in a variety of industries, including construction, manufacturing, service and leasing. He provides these industries with various services, such as entity restructuring, new entity formations, ownership changes, IRS and state tax representation, partnership and corporate issues support, research and multi-state taxation. Dean has also been responsible for coordinating the Firm’s internal construction industry training for the past several years.

Dean enjoys playing golf in his free time, as well as hunting and camping. As a baseball fan, Dean shared his love of the game by coaching his son's youth teams.

• More than 19 years public accounting experience
• Coordinates the Firm’s internal construction industry training
• Coached youth baseball

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants
• North Mankato Rotary Club, Past President, District 5960 Area 3 Assistant Governor

• Certified Public Accountant, Minnesota

• Bachelor of Science, Accounting – Minnesota State University, Mankato

With more than 13 years experience in public accounting, Derrick provides audit, tax and consulting services to a variety of clients and industries. He specializes in serving telephone companies, electric cooperatives and renewable energy clients. Derrick enjoys working closely with clients, assisting them with their business and accounting issues.

Derrick currently serves as the audit department head of the Sioux Falls office and is a member of Eide Bailly's Audit and Accounting Policy Committee. He also serves as chair of the Firm's utility services practice. Since joining Eide Bailly in 1996, Derrick has been involved in various leadership activities, including recruitment and internal training programs for staff.

Outside of his professional life, Derrick enjoys spending time in the outdoors or at the lake with his family. His other interests include golfing and hunting.

• More than 13 years public accounting experience
• Provides audit, tax and consulting services
• Enjoys spending time with family, hunting and golfing

• South Dakota CPA Society
• American Institute of Certified Public Accountants

• Certified Public Accountant

• Master of Business Administration - University of South Dakota, Vermillion
• Bachelor of Science, Accounting - University of South Dakota, Vermillion

• More than 30 years public accounting experience with a focus in many areas, including bank tax planning, certified audits, bank directors' examinations, non-profit organizations, trade associations and corporate and individual taxation.
• Manages and supervises bank engagements including audit and related consulting services.

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants
• Independent Community Bankers of America
• Minnesota Bankers Association
• "Businessman of the Year for 2005" as named by the Northwest Suburban Chamber of Commerce

• Certified Public Accountant

• Associate's Degree, Accounting, Minnesota School of Business, Minneapolis

• 34 years of experience in public accounting devoted to accounting and auditing in a variety of industries, including construction, multi-family housing, fully disclosed broker dealers, manufacturing and employee benefit plans.
• Assists clients with the calculation of arbitrage rebate, the purchase of or sale of real estate, issuance of tax exempt bonds and preparation of forecasted financial statements to help facilitate the obtaining of debt or equity financing.

• Recipient of the Charles Bailly Award, an award given to an individual who has been willing to take courageous steps on behalf of the greater good.
• American Institute of Certified Public Accountants
• Arkansas, Florida, Illinois, Iowa, Louisiana, Michigan, Minnesota, Missouri, Nebraska, North Dakota, Oklahoma, South Dakota, Tennessee, Wisconsin, and Wyoming Society of Certified Public Accountants
• A founding member of the North Dakota Council for Rural Housing and Development
• Advisor to the National Trust for Historic Preservation
• American Hardware Manufacturers Association

• Certified Public Accountant

• Bachelor of Science, Accounting - Minnesota State University, Moorhead

• More than 20 years public accounting experience with a concentration in the financial institution industry.
• Manages and supervises numerous bank engagements that include valuation, consulting and tax services.
• Conducts various valuation services and reports to include shareholder agreements, estate and gift, minority shareholder redemptions, mergers, acquisitions and sales of banks.
• Provides consulting services to financial institutions regarding acquisitions and mergers, holding company formations, stock redemptions and valuation issues.
• Prepares regulatory filings and applications for banks and bank holding companies.
• Provides tax planning and compliance services to bank clients, closely-held businesses and individuals.

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants
• National Association of Certified Valuation Analysts
• Eide Bailly Financial Institutions Special Projects and Tax Services Committee

• Certified Public Accountant
• Certified Valuation Analyst
• Accredited in Business Valuation

• Bachelor of Science, Accounting - Minnesota State University, Moorhead
• Completed American Institute of Certified Business Valuation Program
• Completed National Association of Certified Valuation Analysts Business Valuation Program

Don has more than 25 years public accounting and consulting experience. He provides business planning, business valuation and tax-related services. With an Accreditation in Business Valuation (ABV), he conducts preparations and reviews of appraisal reports for many industries, including construction, automotive, retail, oil and gas, agricultural, professional services and distribution. He also provides expert witness testimony on valuation of business interests and provides family limited partnership appraisal reports. Don was instrumental in the development of the Firm's cost segregation services and currently serves as the Firm's director of cost segregation services.

Prior to joining Eide Bailly, Don worked with an environmental remediation company. His responsibilities included preparing forecasts and projections, private placement memorandums and cash flow management.

When he's not working, Don enjoys spending time outdoors golfing and tending his garden.

• More than 25 years public accounting experience
• Provides various business valuation services
• Enjoys playing golf and gardening

• American Institute of Certified Public Accountants
• North Dakota Society of Certified Public Accountants
• South Dakota CPA Society

• Certified Public Accountant
• Accredited in Business Valuation

• Bachelor of Science, Accounting - National College, Rapid City, South Dakota

Don has more than 30 years public accounting experience and provides services to a wide range of industries. He specializes in tax compliance, tax planning and consulting services. Clients benefit from the application of Don's vast knowledge base to their specific issues.

Don enjoys spending his free time outdoors. Some of his favorite activities include hunting, fishing, hiking and various lake activities. He also enjoys traveling and snowmobiling.

• More than 30 years public accounting experience
• Specializes in tax and consulting services
• Enjoys lake activities

• American Institute of Certified Public Accountants
• North Dakota Society of Certified Public Accountants

• Certified Public Accountant
• Certified Financial Planner

• Bachelor of Arts, Accounting - Minnesota State University Moorhead

Doug has more than 27 years of law enforcement experience, with an emphasis on white collar crime. He conducts fraud-related investigations, which include embezzlement, money laundering, identity theft and theft by misrepresentation. Doug has completed courses in the Reid, Cognitive and Kinesic disciplines of interview and interrogation.

As a retired law enforcement agent, Doug has well-rounded professional experience resolving fraud issues. He has conducted more than 100 educational presentations on the importance of forensic accounting, which includes teaching a three-day advanced interview and interrogation class for the Arizona Police Officer Standards and Training and the need for professional interviewers for such organizations as the National Council of Juvenile and Family Court Judges, North Dakota Association of Justice, State of Arizona, Arizona State University (ASU), University of Denver, and Colorado State University (CSU). Doug has also published several fraud-related articles and has been hired as an expert witness on fraud-related matters.

When he’s not helping clients, Doug enjoys traveling with his wife and golfing as often as possible. He also enjoys camping, big game hunting and fishing.

• More than 27 years law enforcement experience
• Instructs an interview and interrogation class
• Enjoys big game hunting

• Association of Certified Fraud Examiners
• International Association of Financial Crimes Investigators
• National Association of Bunco Investigators

• Certified Fraud Examiner
• Certified Forensic Interviewer
• Certified Financial Crimes Investigator
• Private Investigator, Arizona

• Master of Business Administration – University of Phoenix
• Master of Science/Administration of Justice and Security – University of Phoenix
• Bachelor of Science, Business Administration - University of Phoenix, Arizona

Doug has more than 30 years public accounting experience providing services to a variety of industries, including manufacturing, financial institutions, hospitality, real estate, retail, insurance and non-profit. He specializes in a number of consulting services, including business and individual tax planning, business acquisitions, sales and reorganizations, business succession planning, business strategic planning and accounting and auditing consulting. Doug also serves as a member of the Eide Bailly Financial Institutions group audit and tax teams.

Prior to joining Eide Bailly, Doug served two years as a financial controller for a closely held manufacturing company, which provided him first-person insight into his clients' challenges and expectations.

Doug enjoys spending his free time outdoors. He participates in numerous outdoor activities, but particularly enjoys golfing and hiking. Doug also spends time volunteering for the Sioux Falls Rotary West Club and building homes with Habitat for Humanity.

• More than 30 years public accounting experience
• Provides accounting and audit consulting
• Participates in building projects with Habitat for Humanity

• American Institute of Certified Public Accountants
• South Dakota Certified Public Accountants Society
• Minnesota Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - University of South Dakota, Vermillion

• Helps clients with income, estate and gift tax planning alternatives.
• Performs transition and successor planning for small business owners.
• Experienced in tax and accounting system planning for small business corporations, partnerships and proprietorships with an emphasis in agricultural production.
• Provides specific expertise in estate transfer planning.

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants - also serves on the Government Relations and Taxation Committees
• Carlson School of Business, University of Minnesota, Student Mentor
• Minnesota Board of Accountancy, Past member of Board of Directors

• Certified Public Accountant

• Masters of Business Taxation, University of Minnesota, Minneapolis
• Bachelor of Arts, Accounting - Buena Vista University, Storm Lake, Iowa

• More than 14 years experience working with clients in the areas of financial, estate and retirement planning.
• Provides financial planning, covering cash flow analysis, education planning, insurance and risk analysis, retirement planning and asset allocation.
• Offers investment portfolio management and asset allocation services, including stocks, bonds, mutual funds, annuities, cash management, advisory accounts and brokerage accounts.
• Provides analysis of personal and business insurance risks and offers insurance products such as life, disability and long-term care.
• Provides both accumulation and distribution planning services.
• Works in the area of estate planning and wealth transfer in conjunction with other professionals including CPAs and attorneys.
• Provides executive benefits, group insurance, buy-sell planning and key person protection.

• Financial Planning Association

• Certified Financial Planner® practitioner
• Investment Advisor Representative Series 65, Iowa, Minnesota and North Dakota
• Licensed Life Insurance Professional, Arizona, Minnesota, New York, North Dakota, Washington and Wisconsin
• Registered Representative Series 7 and 63

• Bachelor of Arts - Concordia College, Moorhead, Minnesota

Edd has more than 27 years public accounting experience providing services to a variety of industries, including closely held entities, real estate, hospitality, fuel distributors and service companies. He provides tax and consulting services to general business entities, concentrating on real estate companies, nursing homes and hospitality companies. Edd also serves on the Firm's Tax Technical Committee.

Outside of his professional life, Edd enjoys fishing, hunting and being involved in his children's activities.

• More than 27 years public accounting experience
• Serves on the Firm's Tax Technical Committee
• Enjoys fishing and hunting

• American Institute of Certified Public Accountants
• Oklahoma Society of Certified Public Accountants - Taxation Committee Former Chairman
• Texas Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - Southwestern Oklahoma State University, Weatherford

• More than 20 years of communications and marketing experience
• Oversees the development, design and production of Firm communications and marketing materials
• Enjoys spending time outdoors and at the lake with friends and family

• Association for Accounting Marketing
• Fargo-Moorhead Professional Communicators

• Bachelor of Science, Mass Communications with emphasis in Public Relations - Minnesota State University Moorhead
• Bachelor of Science, Agricultural Economics with an emphasis in Agri-Business - Kansas State University, Manhattan

• More than 18 years public accounting experience, specifically in tax, providing services to a variety of industries, including real estate, insurance, health care, manufacturing, financial institutions, media/advertising, high-tech and telecommunications, transportation, professional services and bankruptcy.
• Brings a diverse perspective and well-rounded insights to his clients' concerns because of his broad experience in tax, audit and private industry and as a former small-business owner.
• Extensive knowledge in corporate and flow-through entity taxation, with an emphasis in tiered partnerships, consolidated corporate entities and multi-state operations.
• Gained extensive experience servicing large- to middle-market clients as an engagement tax manager for international Big 4 professional services firm PricewaterhouseCoopers, LLP.
• Communicates complex business and tax issues in plain English.
• Published by the Denver Business Journal.
• Frequent presenter for Independent Bankers of Colorado.

• American Institute of Certified Public Accountants, Tax Practice Membership Section
• Colorado Society of Certified Public Accountants
• South Metro Denver Realtor Association
• Denver Business Journal, 40 Under 40 Award recipient, 2007
• Denver Business Journal, Top 10 Powerbook Recipient, 2009
• Independent Bankers of Colorado
• HRCA Recreation Advisory Committee District Delegate

• Certified Public Accountant
• Real Estate Brokers License, Colorado

• Master of Taxation - University of Denver Sturm College of Law and Daniels College of Business, Colorado
• Bachelor of Arts, Business Administration with emphasis in Accounting - Fort Lewis College, Durango, Colorado

• More than 30 years experience in public accounting and private industry, including the oil and gas and commercial aviation industries.
• Serves clients in commercial and residential real estate development and construction, manufacturing and high-tech start-ups.
• Director of Tax Services, Colorado Eide Bailly

• American Institute of Certified Public Accountants - Tax Division
• Arizona Society of Certified Public Accountants
• Colorado Society of Certified Public Accountants
• Texas Society of Certified Public Accountants
• Denver Chamber of Commerce- Colorado Space Coalition Committee
• Member, Colorado Real Estate Team
• Member, National Association of Industrial Office Properties (NAIOP)
• Member, Colorado Real Estate Council (CUREC)

• Certified Public Accountant

• Bachelor of Science, Business Administration - University of Vermont, Burlington

Gary has more than 30 years of tax experience, which includes planning and preparing tax returns for high-net-worth individuals. With nine years experience as an IRS agent, his tax knowledge goes beyond a traditional accountant. Throughout his career, Gary has worked with a variety of clients, including construction companies, health care entities, law firms, auto dealers, non-profit organizations and manufacturing companies.

Outside of his professional life, Gary actively participates in his church. He also enjoys traveling.

• More than 30 years of tax experience
• Former IRS Agent
• Enjoys traveling

• American Institute of Certified Public Accountants
• Oklahoma Society of Certified Public Accountants

• Certified Public Accountant
• Securities License, Oklahoma

• Bachelor of Science, Accounting - University of Central Oklahoma, Edmond

Geoff has more than 10 years public accounting experience providing audit, tax and accounting services to a variety of industries, including health care, utilities, agricultural processors and renewable energies. In the health care industry, Geoff works with clients across the country on audit and accounting engagements, debt financing projects, third-party reimbursement, exempt organization tax issues and Medicare and Medicaid cost reporting. He works with Critical Access Hospitals, Prospective Payment System hospitals, nursing homes, home health agencies, rural health clinics and physician clinics.

Geoff has been a presenter at various internal and external continuing professional education events and serves as chairperson of Eide Bailly's Health Care Audit Committee.

It is important to Geoff to give back to his community; he does so by volunteering as a committee or board member for various church and non-profit organizations. Geoff enjoys spending his free time relaxing outdoors or at the lake with his wife, Elise, and their two boys. His love of the outdoors is apparent in all of his hobbies, including golfing, fishing, traveling and hiking. Geoff is a sports fan and enjoys watching Iowa Hawkeye sports and college football.

• More than 10 years public accounting experience
• Works with clients across the country in his industry specialty

• American Society of Certified Public Accountants
• Health Financial Management Association - Board of Directors, Treasurer
• South Dakota CPA Society

• Certified Public Accountant

• Bachelor of Arts, Accounting - Gustavus Adolphus College, St. Peter, Minnesota

Grant has more than 19 years public accounting experience. He provides tax and accounting services to clients in a variety of industries, including manufacturing, retail business, construction, transportation, restaurant, wholesale and retail distribution.

Grant enjoys spending his free time on the golf course, camping and coaching youth sports.

• More than 19 years of public accounting experience
• Provides tax and accounting services
• Coaches youth sports

• South Dakota Certified Public Accountants Society
• American Institute of Certified Public Accountants
• South Dakota East River Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Arts, Accounting - Dordt College, Sioux Center, Iowa

Greg has more than 30 years experience working with financial institutions. He specializes in providing audit, tax, accounting and consulting services, strategic planning, mergers and acquisitions, internal control evaluator and operating procedures and policies. He also provides special services for trust companies, including financial statement audits, fiduciary activities examinations, audits of collective investment funds and reviews of internal and operating procedures.

Greg has extensive experience planning, supervising and reviewing audit engagements of financial institutions with assets ranging from de novo to more than $2 billion. He prepares bank holding company applications and other notices for regulators, including the formation of ESOPs. Additionally, Greg provides SAS 70 examinations for service organizations that provide services to financial institutions and trust companies.

During the past three years, Greg has completed nearly 200 hours of continuing professional education. This includes completing courses at the AICPA National Conference on Banks, the Community Banking Advisory Network Super Conference and Bank Holding Company Association Conferences, among others. He is also a frequent presenter of various bank topics for industry associations and Eide Bailly. In his free time, Greg enjoys traveling and spending time at his lake cabin and with his grandchildren.

• More than 30 years public accounting experience
• Works closely with financial institutions
• Enjoys traveling and spending time with his grandchildren

• American Institute of Certified Public Accountants - Depository Institutions Expert Panel, Charter Member
• South Dakota CPA Society
• Community Banking Advisory Network
• Independent Community Banks of South Dakota and North Dakota
• South Dakota and North Dakota Bankers' Associations Independent Community Banks of Minnesota

• Certified Public Accountant

• Master of Science, Accounting - University of North Dakota, Grand Forks
• Bachelor of Science, Mathematics - North Dakota State University, Fargo

Greg has more than seven years public accounting experience and provides tax planning and preparation services to a variety of clients, including oil and gas companies, manufacturers, professional service firms and closely held family groups. As a Certified Valuation Analyst, he provides business valuation services for clients in connection with estate planning, buy/sell agreements, partner disputes and employee stock ownership plans. Greg also has experience preparing returns for master limited partnerships. As a tax specialist, Greg presents on various oil and gas and general partnership taxation issues.

Greg is a family man and spends as much time as possible with his daughter. In his personal time, he also enjoys golfing, hunting and fishing.

• More than seven years public accounting experience
• Serves as a tax specialist
• Enjoys spending time with his daughter

• American Institute of Certified Public Accountants
• National Association of Certified Valuation Analysts
• Oklahoma Society of Certified Public Accountants

• Certified Public Accountant
• Certified Valuation Analyst

• Master of Business Administration - Southwestern Oklahoma State University, Weatherford
• Bachelor of Science, Business Administration - Southwestern Oklahoma State University, Weatherford

• More than 18 years experience in public accounting providing client services in the areas of audit and consulting with an emphasis on providing services to the health care industry.
• Consults on various operational, accounting and reporting issues for health care entities and non-profit organizations.
• Responsible for the preparation and/or review of Medicare, Medicaid and other third-party reimbursement reports for health care entities.
• Consults on reimbursement implications for various health care entities.
• Involved in feasibility studies to assist management in making critical decisions regarding the construction of new facilities, as well as for lending and other compliance requirements.

• Eide Bailly Health Care Reimbursement Committee
• American Institute of Certified Public Accountants
• Iowa Society of Certified Public Accountants
• Iowa Healthcare Financial Management Association
• National Rural Health Association

• Certified Public Accountant

• Bachelor of Arts, Accounting - Loras College, Dubuque, Iowa

Holly has more than 18 years public accounting experience providing audit and consulting services to a variety of clients, including hospitality, commercial and service entities, student loan agencies, guarantor agencies, governmental and non-profit organizations and SEC reporting entities. She provides auditing services in accordance with the Office of Management and Budget (OMB) Circular A-133, including audits of states, local governments and non-profit organizations for a variety of federal programs. Holly also conducts compliance and internal control testing, including numerous engagements performed for service organizations in accordance with SAS 70.

In addition to her client work, Holly serves the Firm as an office champion for the Firm's performance management process. She is also a member of the Firm's Assurance Policy Committee and serves as an office assurance liaison.

Holly appreciates the Firm's work-life balance, and takes advantage of numerous opportunities to serve her community. She is involved with Sertoma, a service organization assisting people with hearing health issues, and P.E.O. Sisterhood (Philanthropic Educational Organization), whose mission is to promote educational opportunities for women. Holly and her husband are both passionate about spending time with family. They also share their home and hearts as foster parents.

• More than 18 years public accounting experience
• Conducts compliance and internal control testing
• Foster parent

• American Institute of Certified Public Accountants
• South Dakota CPA Society

• Certified Public Accountant
• Predictive Index Analyst

• Bachelor of Science, Accountancy - University of North Dakota, Grand Forks

Jae is a leader in the Firm with expertise crossing many industries, including financial institutions, construction, government, manufacturing and retail. He has more than 25 years experience providing personal service to his clients. Jae is a member of the Firm's Assurance Services Policy Committee, which is dedicated to maintaining and enhancing quality audit practices for our clients.

Prior to joining Eide Bailly and establishing the base of the Firm's audit practice in Boise, Jae worked for Ernst and Young in Boise and Seattle. During his tenure, the Firm's Boise office has grown to become the largest public accounting practice in Idaho, with approximately 80 employees.

Jae's motto is "work hard and play harder." To this end, he enjoys hunting, water and snow skiing, and spending quality time with his family.

• More than 25 years experience
• Works with many industries and client types
• Enjoys sports activities and spending time with family

• American Institute of Certified Public Accountants
• Association of Governmental Accountants
• Idaho Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Accountancy - Boise State University, Idaho

James has more than 10 years public accounting experience providing audit, tax, accounting and consulting services to clients in various industries with a focus on construction, manufacturing and distribution companies. He specializes in helping family-owned construction and manufacturing companies reach their business goals.

James has extensive experience working with business owners and management in strategic planning, succession planning and using the audit process to deliver value-added information. He also is a frequent presenter and author on the topic of business metrics and how to utilize information to improve operations and performance.

Outside of his professional life, James enjoys playing golf, coaching his children's sports teams and spending time with his family.

• Specializes in helping family-owned construction and manufacturing companies reach their goals
• Knowledgeable of business metrics and how to improve business operations and performance
• Enjoys coaching his children's sports teams

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants
• Construction Financial Management Association
• Minnesota Asphalt Paving Association
• Minnesota General Contractors Minnesota Construction Association North Dakota State University Advisory Board

• Certified Public Accountant

• Bachelor of Science, Accounting - North Dakota State University, Fargo

James has more than 28 years of public accounting experience and currently serves as the Firm’s partner-in-charge of the Colorado offices and on the Firm’s Board of Directors. He provides accounting and income tax services, including entity selection, business acquisitions and divestitures, liquidations, and tax planning and compliance services for small- to mid-sized businesses, individuals, partnerships and fiduciaries.

James works with many clients across a variety of industries, including real estate, waste management, manufacturing, restaurants, non-profit and professional services. He specializes in small business consulting with an emphasis in automotive franchises and real estate development.

It is important for James to give back to his community. He fundraises for The Children’s Hospital by participating in the annual winter radiothon and the summer Courage Classic bike tour. In his free time, James enjoys golfing, traveling and attending and supporting his children’s activities.

• More than 28 years accounting experience
• Specializes in small business consulting
• Fundraises for The Children’s Hospital

• American Institute of Certified Public Accountants
• Colorado Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting – Mesa State College, Grand Junction, Colorado

James has more than 23 years experience in all lines of insurance, including life, health and property and casualty. In addition to providing statutory and GAAP audits, James has conducted regulatory financial examinations of more than 50 insurers, including some of the largest insurance holding companies in the country. He has also performed compliance reviews of life and health insurance companies, both as a consultant and as a director of a regulatory compliance audit team of a national health insurance company. James has attended the NAIC national meetings for more than a decade.

Prior to joining Eide Bailly, James worked at a Big Four accounting firm for more than 10 years, served as a regulator with the Texas Department of Insurance for more than five years, and served as internal audit director of a national health insurance company, including Sarbanes-Oxley controls testing and reporting.

Outside of James’ professional life, his primary focus is on his wife and two young children. When he finds time, he also enjoys playing golf.

• More than 23 years experience in the insurance industry
• Works with all types and sizes of insurance companies
• Enjoys playing golf

• Association of Certified Fraud Examiners
• Institute of Internal Auditors
• Society of Financial Examiners

• Certified Public Accountant
• Certified Fraud Examiner
• Certified Financial Examiner

• Bachelor of Business Administration, Accounting - Texas State University, San Marcos

James has more than eight years experience providing executive search and placement services. He has conducted executive search services for more than 300 companies in the Denver area while working with a variety of industries, including manufacturing, oil and gas, professional services, technology, real estate, construction, financial services, law and health care.

James has developed search techniques and utilizes several sources for identifying the best candidate for open positions. Through developing and maintaining a strong network of contacts, he has successfully placed full-charge bookkeepers, staff and senior accountants, financial analysts, controllers, CFOs, CEOs, COOs, IT professionals, attorneys, sales professionals and administrative professionals. In addition to search services, James also writes job descriptions, performs reference checks, conducts salary negotiations and evaluates personality profiles.

Outside of his professional life, James enjoys a variety of hobbies, which include playing golf and Frisbee golf, gardening, hiking and spending time with his wife and two children.

• More than eight years experience providing executive search and placement services
• Worked with more than 300 companies in the Denver area
• Enjoys playing golf, gardening and spending time with family

• Pursuing the Certified Recruitment Consultant designation

• Bachelor of Business Administration, Economics - Loyola University, Chicago, Illinois

• Develops training initiatives and programs
• Provides training for various new-skill programs
• Enjoys home renovation projects

• American Society of Training and Development

• Certified Dale Carnegie Course Instructor
• Microsoft Office Specialist Expert Certification
• Certified Situational Leadership Facilitator

• Bachelor of Arts, Psychology - Concordia College, Moorhead, Minnesota
• Bachelor of Arts, Organizational Communications - Concordia College, Moorhead, Minnesota

As a forensic accounting senior manager, Jason has conducted hundreds of forensic accounting examinations and performed hundreds of fraud risk assessment interviews. He provides forensic accounting services for complex financial transactions, documents and quantifies fraud losses for businesses, and assists clients with insurance claims regarding fraud losses. Jason’s well-rounded experience is also utilized for litigation support in civil and criminal proceedings.

Jason works closely with clients to identify and document weaknesses in internal controls, and recommends solutions to mitigate future opportunities for fraud. He has advanced training in both the Wicklander Zulawski Method of Conducting Interviews and Interrogation and the Reid Technique of Interviewing and Interrogation. With specialized expertise, Jason is also a frequent author of fraud-related articles.

Outside of work, Jason is a fitness buff. He enjoys being active, snowmobiling and watching football.

• More than seven years experience conducting forensic accounting examinations
• Trained in the Wicklander Zulawski Method of Conducting Interviews and Interrogation and the Reid Technique of Interviewing and Interrogation
• Enjoys snowmobiling and watching football

• Association of Certified Fraud Examiners, Twin Cities Chapter
• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants
• North Dakota Society of Certified Public Accountants
• State of Minnesota Board of Accountancy

• Certified Public Accountant
• Certified in Financial Forensics
• Certified Fraud Examiner
• Certified Forensic Interviewer
• Private Investigator, Minnesota

• Bachelor of Science, Accounting with Forensic Accounting emphasis - North Dakota State University, Fargo
• Masters of Business Administration, Fraud Management and Economic Crime - Utica College founded by Syracuse University, New York

• More than 11 years financial services experience.
• Provides financial planning, covering cash flow analysis, education planning, insurance and risk analysis, retirement planning and asset allocation.
• Offers investment portfolio management and asset allocation services, including stocks, bonds, mutual funds, annuities, cash management, advisory accounts and brokerage accounts.
• Provides analysis of personal and business insurance risks, and offers insurance products such as life, disability and long-term care.
• Provides both accumulation and distribution planning services.
• Works in the area of estate planning and wealth transfer in conjunction with other professionals including CPAs and attorneys.
• Provides solid investment management advice, qualified plan services, employee education, fiduciary guidance and reviews.
• Provides executive benefits, group insurance, buy-sell planning, key person protection and fiduciary reviews.

• Financial Planning Association

• Investment Advisor Representative Series 65
• Registered Representative Series 7,63
• Registered Principal Series 24
• Oklahoma Insurance License

• Bachelor of Science, Business Administration - University of Central Oklahoma, Edmond
• Financial Advisor is a Registered Representative of and offers securities through Securities America Inc. Member FINRA and SIPC. Investment Advisory Services offered through Eide Bailly Advisors LLC, a Registered Investment Advisor. Eide Bailly Financial Services, LLC is the holding company for Eide Bailly Advisors, LLC. Eide Bailly Financial Services and its subsidiaries are not affiliated with Securities America Companies.

Jeff has more than 25 years of accounting experience. His expertise is applied to a variety of industries and client types, including food processors, tooling, metal fabrication, electrical component assembly, personal care products manufacturing and distribution, media brokerage, distributors, law firms, heavy equipment manufacturers, importers, real estate, subcontractors, mortgage companies, software developers, manufacturers representatives and leasing companies. Jeff’s clients’ annual sales range from less than $100,000 to more than $2 billion.

Jeff’s vast tax knowledge makes him a sought-after resource with clients and colleagues. He conducts complex research and IRS and state representation, including ruling requests, mergers and acquisitions, property transactions, ownership changes and business succession; corporate and partnership issues; and international structuring and taxation research, planning and consultation. Jeff is also a presenter of continuing education courses, speaker at state-wide conferences, a published author of several articles and columns, and a member of Eide Bailly's International Tax Services group.

Outside of work, Jeff enjoys sporting events, hiking, reading and trying new beers, wines and restaurants.

• More than 25 years experience
• Speaks at state-wide conferences
• Enjoys sporting events, hiking and reading

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants
• American Council of Engineering Companies - Legislative Committee

• Certified Public Accountant

• Master of Arts, Accounting - University of Iowa, Iowa City
• Bachelor of Arts, General Science - University of Iowa, Iowa City

• More than 25 years experience of public accounting, specializing in audits of construction companies and manufacturers.
• Experience in forecasts and projections.

• American Institute of Certified Public Accountants
• South Dakota Society of Certified Public Accountants
• Construction Financial Management Association
• Associated General Contractors

• Certified Public Accountant

• Bachelor of Science, Accounting – University of Northern Iowa, Cedar Falls

• Serves as a financial advisor and case design specialist who reviews client cases, conducts research and designs strategies to help clients achieve their financial goals.
• More than 12 years of experience in workplace and risk management-related issues, including two-and-a-half years as deputy commissioner of labor for the state of Oklahoma-with comprehensive involvement in the Fair Labor Standards Act functions of the agency.
• Worked as part of a core team that designed the VIRTUS programs and the Protecting God's Children program-a comprehensive risk management platform for the Catholic Church in North America, which is used by approximately 100 archdioceses and dioceses encompassing approximately two-thirds of the Catholic population in the United States.

• National Association of Insurance and Financial Advisors
• Central Oklahoma Association of Insurance and Financial Advisors, Officer and Board Member
• Financial Services Institute

• Registered Representative Series 7 & 66
• Licensed Insurance Professional, Oklahoma

• Bachelor of Arts, Journalism - University of Oklahoma, Norman
• Financial Advisor is a Registered Representative of and offers securities through Securities America Inc. Member FINRA and SIPC. Investment Advisory Services offered through Eide Bailly Advisors LLC, a Registered Investment Advisor. Eide Bailly Financial Services, LLC is the holding company for Eide Bailly Advisors, LLC. Eide Bailly Financial Services and its subsidiaries are not affiliated with Securities America Companies.

Jeff has more than 30 years public accounting experience and provides services to clients in a variety of industries, including agriculture, financial institutions and professional services. He specializes in providing tax and accounting guidance. Jeff has served in a variety of positions during his career with Eide Bailly, including partner-in-charge, regional director and director of professional practices.

Outside of his professional life, Jeff enjoys hunting, swimming, walking, waterskiing and golfing.

• More than 30 years public accounting experience
• Serves as the Firm's Director of Professional Practices
• Enjoys water activities with grandchildren and walking

• American Institute of Certified Public Accountants - Major Firms Group Committee
• South Dakota CPA Society
• North Dakota Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Business and Economics - North Dakota State University, Fargo

Jenni has more than nine years public accounting experience providing audit and accounting services to clients in a variety of industries with a focus on manufacturing, retail/wholesale, ag processors, non-profits and implement dealerships. She frequently works with SEC filings, including annual reports, periodic filings, follow-on offerings and debt offerings.

Jenni has significant experience with engagements for large, multi-location companies, develops and gives thorough presentations to company board of directors and audit committees. She also assists with recruitment of audit staff, audit practice development and serves as the primary liaison with several clients.

Jenni has served as an instructor for the Firm's and state society's continuing education programs. She also was a member of the pilot team for the Firm's most recent audit software selection and conversion.

Outside of her professional life, Jenni likes following politics down to the local level. She also enjoys family time. She plays nearly every sport with her two sons and also teaches Sunday school.

• More than nine years public accounting experience
• Frequently works with SEC filings
• Enjoys following politics

• American Institute of Certified Public Accountants
• North Dakota Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting – Minnesota State University Moorhead
• More than 40 hours continuing professional education each year on auditing-related subjects, including agricultural processing and manufacturing

Jeremy has more than 10 years experience providing forensic accounting services for many types of organizations, including the development of on-going fraud management control systems. As director of Eide Bailly's Forensic Accounting and Investigative Services, he specializes in the detection of fraudulent activity through computer data and accounting software, and has uncovered several multi-million dollar fraud schemes using these systems. Jeremy also provides background screening investigations and has conducted hundreds of investigative employee interviews. Additionally, Jeremy has been involved in numerous financial investigations and participates in criminal and civil court of law proceedings regarding allegations of fraud.

Jeremy has received extensive advanced education and training to help him better serve his clients. He is certified in the Reid Technique of Interviewing and Interrogation, as well as the Wicklander Zulawski method. Jeremy is also trained to recover computer data and evaluate data for fraudulent transactions using the Forensics EnCase Methodology.

Outside of his professional life, Jeremy channels the same focused determination essential to his fraud investigations into working on home improvement projects. His more leisurely interests include golfing and spending time with his two children.

• More than 10 years forensic accounting experience
• Serves as director of Eide Bailly's Forensic Accounting and Investigative Services
• Enjoys home improvement projects

• Association of Certified Fraud Examiners

• Certified Fraud Examiner
• Certified Forensic Interviewer
• Private Investigator, Arizona and Minnesota

• Master of Business Administration, Fraud Management and Economic Crime - Utica College, New York
• Bachelor of Science, Accounting with Forensic Accounting Studies - North Dakota State University, Fargo

• More than 22 years public accounting experience.
• Provides tax, consulting and business advisory services to a diverse client base, including numerous financial institutions and various pass-through entities.
• Member of the Firm's Retirement Committee and Financial Institutions Services Group.

• Montana Society of Certified Public Accountants
• Billings Chapter of CPAs - Past President and Board Member
• Montana Bankers Association
• Billings Area Chamber of Commerce
• American Institute of Public Accountants

• Certified Public Accountant

• Bachelor of Science - Montana State University, Bozeman

Jerry has more than 30 years experience with Eide Bailly serving a variety of clients, including small businesses, non-profit organizations, utilities, lodging companies, government entities and agricultural cooperatives. He has served as the Firm's managing partner/CEO since his election in 2003. During his tenure as CEO, Jerry has played a pivotal role orchestrating a number of key acquisitions. Under his leadership, the Firm has grown to nearly 1,200 partners and staff, and 19 offices in nine states.

Jerry has held several other leadership positions since joining the Firm, including chair of the Consulting Committee and director of continuing education, which led to the creation of several internal training courses, including the Firm's premier Leadership Training Program. Jerry also served as the Firm's chief operating officer from 2000-2003, and as partner-in-charge of the Fargo office from 1997-2000. Prior to a career in public accounting, Jerry was a high school and post-secondary instructor.

Outside of his professional life, Jerry enjoys spending time at his lake home and taking advantage of a variety of lake activities. His other interests include golf and playing the guitar.

• More than 30 years public accounting experience
• Serves as the Firm's managing partner/CEO
• Enjoys spending time at the lake

• American Institute of Certified Public Accountants - Major Firms Group Committee; Nominating Committee; PCPS Executive Committee
• South Dakota, North Dakota and Minnesota Societies of Certified Public Accountants

• Certified Public Accountant

• Master of Science, Accounting and Business Law - University of North Dakota, Grand Forks
• Bachelor of Science, Business Education - Valley City State University, North Dakota

Jessica has more than 25 years experience in business development and works in a wide range of capacities, both internally and externally. She creates partnerships, develops new business opportunities and facilitates seminar, panelist and business advisory opportunities and events. Jessica's work in business development and proposal development covers a variety of industries and includes initiatives for both the Sioux Falls office and the Firm. Prior to joining Eide Bailly, Jessica spent 20 years as a television reporter, building a network of connections throughout the region.

In her personal life, Jessica spends as much time as she can with her family and stays busy keeping up with her teenage daughter. She enjoys outdoor activities, including gardening and long walks with her family's two large dogs. Jessica also likes to read, cook and work on home improvement projects with her husband.

• More than 25 years business development experience
• Enjoys spending time with family and being outdoors

• Sales & Marketing Executives Inc. of Sioux Falls

• Augustana College - Sioux Falls, S.D.

Jill has more than 13 years experience working in the areas of financial, estate and retirement planning. As an associate advisor, she works closely with clients and offers financial planning, asset management and insurance services. In addition, Jill also works with CPAs and attorneys to assist clients with their estate planning and wealth transfer needs.

Outside of work, Jill enjoys photographing her kids, hunting, fishing, horseback riding and spending time with her family. She also supports and cheers for the Kindred Vikings.

• More than 13 years experience
• Provides financial planning, asset management and insurance services
• Enjoys photographing her kids

• Red River Valley Estate Planning Council

• Registered Representative Series 7
• Investment Advisor Representative Series 66
• Licensed Insurance Professional, North Dakota and Minnesota

Jim assists agricultural clients with social contracting and works closely with individuals and families to find solutions for non-financial issues. He also develops business plans, helps clients incorporate functional accounting procedures into their organization and identifies new organizational structure to improve clients’ success.

Jim helps clients manage Farm Service Agency (FSA) Programs through end-of-year reviews, record alignments and payment limit analyses. He also helps agricultural clients with transitional planning, which includes developing succession plans for family members or unrelated parties.

Having previously owned and managed an extensive farming and feedlot operation for 35 years, Jim transitioned two sons into the operation through effective succession planning. He has served as chair of the National Live Stock and Meat Board during their merger with the National Cattleman’s Association; assisted with pension plans, staffing, office relocation and hiring a new CEO while serving in this role.

Outside of his professional life and spending time with family, farming and agriculture have been Jim’s life. He continues to stay knowledgeable of emerging agricultural issues.

• Assists with succession and transition planning
• Helps manage Farm Service Agency Programs
• Enjoys farming and agriculture

• American Society of Agricultural Consultants
• Farm Foundation Roundtable

• Certified Agricultural Consultant
• Certified Crop Advisor

• Bachelor of Science, Agricultural Economics - North Dakota State University, Fargo

Jim has more than 15 years public accounting experience providing tax services to a variety of industries, including wholesale, retail, construction and manufacturing. He primarily works with individuals and closely held businesses on income taxation and planning.

Rivaling Jim's passion for serving clients is his interest in sports; he shares his knowledge by coaching a youth baseball team. He also enjoys the great outdoors and spends as much time as he can hunting, boating and fishing.

• More than 15 years public accounting experience
• Specializes in income taxation and planning
• Enjoys boating, fishing and hunting

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants
• South Dakota CPA Society

• Certified Public Accountant

• Master of Business Taxation - University of Minnesota, Twin Cities
• Bachelor of Science, Business Administration - University of South Dakota, Vermillion

• More than 20 years experience in public accounting providing audit, tax and consulting services to a variety of clients, including manufacturing, processing, broker/dealer, wholesale, retail and employee benefit and retirement plans.
• Serves as chair of the Eide Bailly Renewable Energy Committee.

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants
• National Society of Accountants for Cooperatives, North-Central Chapter, past president and past member of national board of directors
• Eide Bailly Employee Benefit Plan Committee

• Certified Public Accountant

• Bachelor of Business Administration, Accounting and Management - University of North Dakota, Grand Forks

Jim has more than 36 years public accounting and consulting experience with an emphasis on taxation, wealth management and consulting services. He provides various consulting services, such as estate, financial, retirement, succession and strategic planning, along with mergers and acquisitions, negotiations and litigation support.

Jim serves as a member of the Eide Bailly Financial Services and Business Development Committees, and has previously served on various state CPA society committees.

In his free time, Jim enjoys hunting, golfing and traveling. He also loves spending time with his grandson.

• More than 36 years public accounting experience

• Serves on the Firm's Financial Services Committee
• Enjoys golfing, traveling and hunting

• North Dakota Society of Certified Public Accountants, Past President
• American Institute of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - University of North Dakota, Grand Forks

Jim has more than 25 years public accounting experience. He provides various services to his clients, including tax planning and preparation, business consulting, litigation support and IRS representation. Jim has successfully helped a number of companies through transitions of ownership, and also worked with numerous families through the process of estate planning.

In his personal life, Jim enjoys spending time reading, traveling and golfing.

• More than 25 years public accounting experience
• Provides IRS representation
• Enjoys reading, traveling and golf

• Idaho Society of Certified Public Accountants
• American Institute of Certified Public Accountants
• Boise Estate Planning Council, Senior Member
• Idaho State Tax Institute - Planning Committee

• Certified Public Accountant

• Bachelor of Business Administration, Accounting - Idaho State University, Pocatello

Jodi has more than 16 years public accounting experience providing services to a variety of industries, including non-profit organizations, governmental entities, multifamily and public housing authorities and retirement plans. She manages audits on many of the governmental entities in Treasure Valley, including cities, counties, highway districts and school districts. Jodi also plays an active role in audits of federal awards in both the non-profit and governmental industries.

Outside of her professional life, Jodi enjoys volunteering for church activities that her children participate in. She also enjoys working out at the gym, biking and reading with her children.

• More than 16 years experience
• Provides services to non-profit organizations, governmental entities, multifamily and public housing authorities and retirement plans
• Enjoys reading with her children

• American Institute of Certified Public Accountants
• Idaho Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Arts, Accounting – Northwest Nazarene College, Nampa, Idaho

With more than 30 years of public accounting experience, Joe provides consulting and assurance services to clients in many industries, including construction, dealerships, general business, real estate and manufacturing. He frequently applies his consulting and succession planning knowledge to help family-owned businesses prepare for transitions.

When Joe isn't helping a client or working with a community organization, he enjoys spending time golfing, gardening, hunting and fishing.

• More than 30 years public accounting experience
• Provides consulting and assurance services
• Enjoys fishing and hunting

• American Institute of Certified Public Accountants
• South Dakota CPA Society

• Certified Public Accountant

• Bachelor of Science, Accounting - University of South Dakota, Vermillion

With more than eight years public accounting experience, Joe works with clients with annual revenues ranging from $5 million to more than $500 million, helping to determine overall business and financial issues and develop business solutions. He plans, performs and manages audit engagements, focusing in the insurance and manufacturing industries.

Joe works with many types of organizations, including C Corporations, S Corporations, mutual insurance companies, small businesses and partnerships. Joe is also responsible for planning Eide Bailly's insurance updates for clients and prospective clients in the Minneapolis area, as well as presenting at the annual Firm update.

In his free time, Joe enjoys traveling, fishing and playing in a weekly hockey league.

• More than eight years public accounting experience
• Plans, performs and manages audit engagements
• Enjoys playing hockey in a weekly league

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Arts, Accounting - St. Mary's University, Winona, Minnesota

With more than 35 years public accounting experience, Joe specializes in certified audits and special projects, including litigation support, insurance claim reviews and fraud auditing. He has also conducted numerous fraud examinations. Joe applies and shares his vast knowledge as a speaker for various organizations most notably for the Minnesota Society of Certified Public Accountants. As the Mankato office partner-in-charge, Joe is responsible for overseeing the operations of the 70-member office.

Joe's hobbies are as diverse and interesting as he is. He enjoys watching professional sports, and is a Minnesota Twins fan. He also likes watching wrestling collegiate, freestyle or Greco Roman. Joe also enjoys learning more about forensics, landscaping and World War II history.

• More than 35 years public accounting experience
• Specializes in certified audits and special projects
• Enjoys World War II history

• Minnesota Society of Certified Public Accountants
• American Institute of Certified Public Accountants

• Certified Public Accountant
• Certified Fraud Examiner

• Bachelor of Science, Economics and Accounting - St. John's University, Collegeville, Minnesota

John has more than 25 years public accounting experience with a concentration in the financial institutions industry. He consults with banks regarding tax research and planning issues, financial projections related to mergers, acquisitions and branching, regulatory reporting and compliance. John prepares regulatory applications and accompanying forecasted financial statements for banks and bank holding companies, as well as manages and supervises tax compliance engagements. He also assists banks with FDIC failed bank bids. As a frequent presenter and author for Eide Bailly's Bankers Seminar and Financial Institutions newsletter, John is known as a specialist in the industry.

John is a baseball fan. He enjoys the sport so much that he even coaches at various levels, from Little League to Legion. When he's not coaching or volunteering at school or church events, John enjoys golfing, fishing and deer hunting.

• More than 25 years of public accounting experience
• Consults with banks on tax planning issues
• Coaches baseball at various levels, from Little League to Legion

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - St. John's University, Collegeville, Minnesota

John has more than 30 years public accounting experience serving a variety of industries, including  manufacturing, oil & gas, construction and trucking. He has in-depth expertise in audit and assurance services and has held leadership roles within the Firm’s Audit and Assurance department for more than 19 years. His work with clients includes audit and assurance for closely held and publicly traded entities of all sizes.

John is a former member of Eide Bailly’s Board of Directors and a former Chairman of the Board. In Montana, he provides a leadership role within the accounting industry by serving on the Professional Monitoring Review Department of the Montana Board of Public Accountants – whose scope of duties includes examining reports and related documentation of other Certified Public Accountants to ensure adherence to the standards of the profession.

In his free time, John enjoys skiing, playing golf and traveling.

• More than 30 years public accounting experience
• Former Member of the Firm’s Board of Directors
• Enjoys skiing and playing golf

• Montana Society of Certified Public Accountants
• Montana Board of Public Accountants – Professional Monitoring Review Committee
• Billings Chapter of Certified Public Accountants

• Certified Public Accountant, Montana

• Bachelor of Science, Business Administration and Accounting – University of Montana, Missoula

John has more than 30 years of public accounting and consulting experience. He provides services in the areas of business and individual tax planning, qualified plan strategy and design, business reorganizations, acquisitions and sales, business succession planning and transactions restructuring. John demonstrates leadership in the Firm by serving on Eide Bailly's financial institutions tax team. Additionally, John has been invited to speak at various local and state technical conferences, CPE sessions for accountants, and client seminars and presentations.

John enjoys giving back to his community; he does so by volunteering at church events and at a local food kitchen. In his free time, he enjoys fishing, hunting, watching college sports and building fishing rods.

• More than 30 years public accounting and consulting experience
• Speaks at local and state technical conferences
• Enjoys building fishing rods

• American Institute of Certified Public Accountants
• Colorado Society of Certified Public Accountants
• South Dakota CPA Society

• Certified Public Accountant

• Bachelor of Science, Accounting - Dana College, Blair, Nebraska

John has more than 38 years of public accounting experience providing various consulting services to clients, including business and individual tax planning, business valuation and litigation support for economic damage cases, business acquisitions and sales, business succession planning, transaction structuring and divorce planning. Among his career highlights, John has prepared business valuations for more than 200 companies for estate and gift purposes, litigation and buy-sell agreements. He has also testified in state and federal court more than 75 times for litigation support purposes.

John's community involvement is truly admirable. From serving meals for the less fortunate, to coaching softball, baseball and basketball and serving on church and school committees John has nearly done it all. In recognition for his outstanding service, the South Dakota CPA Society awarded him its Public Service Award. In his remaining free time, John stays busy spending time with his eight children and growing number of grandchildren. A favorite family activity is boating on Lake Okoboji. John also loves cheering on his favorite college football teams he's a die-hard Nebraska Cornhuskers and Notre Dame Fighting Irish fan.

• More than 38 years public accounting and consulting experience
• Testified in court 75+ times for litigation support purposes
• Enjoys following college football

• American Institute of Certified Public Accountants
• South Dakota CPA Society
• Minnesota Society of Certified Public Accountants
• AICPA Management Consulting Services Division - Business Valuation/Litigation Services Section
• International Board of Standards and Practices for Certified Financial Planners

• Certified Public Accountant
• Certified Financial Planner
• Personal Financial Specialist
• Accredited in Business Valuation

• Bachelor of Science, Accounting - University of South Dakota, Vermillion

• More than 25 years experience providing audit and accounting, taxation, reimbursement and consulting services for the health care and non-profit industries.
• Experience preparing, reviewing and consulting with providers in the areas of Medicare, Medicaid and other third-party reimbursement reports for hospitals, nursing homes, home health agencies and rural health clinics.
• Experience auditing and consulting on financial statements of nursing homes, hospitals, clinics and home health agencies.
• Serves as a seminar instructor on issues related to Medicare and Medicaid reimbursement, and on audit and accounting issues for nursing homes, hospitals, home health agencies and rural health clinics.

• South Dakota Society of Certified Public Accountants
• South Dakota Healthcare Association
• Healthcare Financial Management Association

• Bachelor of Arts - Augustana College, Sioux Falls, South Dakota.

JoNell has more than 34 years experience in the health care industry. As a registered nurse, she has first-hand clinical experience in surgical, medical, neurological, rehabilitation, coronary care and intensive care units. JoNell conducts chargemaster reviews for health care entities. She is a frequent guest speaker at national and regional health care organizations and industry meetings on health care industry issues.

She specializes in consulting, litigation support, corporate compliance programs, compliance audits and documentation requirements in the medical field, as well as training providers on Medicare and other third-party payer regulations, coverage and reimbursement. JoNell also has extensive experience in Recovery Audit Contractor (RAC) reviews, compliance, risk assessment, charge generation, coding, billing and payment processes.

Outside of her professional life, JoNell stays active by exercising and keeping up with her grandchildren. She also enjoys watching sporting events, singing and reading.

• More than 34 years experience in the health care industry
• Conducts Recovery Audit Contractor (RAC) chargemaster and compliance reviews
• Enjoys singing and reading

• Healthcare Financial Management Association

• Registered Nurse, North Dakota
• Zenger-Miller Certified Public Speaker

• Associate of Science, Nursing - North Dakota State University, Fargo
• Employment Law and Medical Law training

• More than 17 years experience in public and private accounting. Currently serves as head of the Phoenix office tax department.
• Currently a member of Eide Bailly LLP National Tax Group. Areas of expertise include taxation of large international businesses, closely held businesses and the taxation of their owners.
• Provides guidance concerning acquisitions, spin-offs and other tax-free corporate reorganizations, from due diligence review of the transaction to post-closing implementation of the transaction.
• Specializes in multiple industries, including manufacturing, transportation/distribution, wholesale/retail and real estate.
• Serves as the Firmwide director for research and consulting in the area of Accounting Periods and Methods.
• Provides design and development for transactions and tax minimization strategies for businesses operating in multiple jurisdictions and countries.
• Experienced in all phases of tax controversy, including representation before IRS examinations branch, appeals branch and multiple state departments of revenue.
• Section leader, content developer and instructor for Eide Bailly advanced tax training. Areas instructed include partnership taxation and advanced depreciation topics.
• Speaker and lecturer at various regional industry conferences related to taxation topics. Teaches various technical tax matters for Lorman Education Services CPA Continuing Education.

• American Institute of Certified Public Accountants, Member of Tax Practices Section
• Montana Society of Certified Public Accountants, Federal Taxation Committee past member
• Arizona Society of Certified Public Accountants, Tax Legislative Committee

• Certified Public Accountant, Arizona, Montana, California and Oregon

• Bachelor of Business Administration, Accounting - Gonzaga University, Spokane, Washington
• National Tax Institute - University of Illinois, Champaign, Illinois

Joy has more than 25 years public accounting experience. She performs a variety of consulting services for agri-businesses, real estate companies, medical facilities and other privately owned businesses. She identifies tax-saving opportunities and tax-related pitfalls for her clients. Joy shares her knowledge by frequently writing articles on tax-related topics for the Firm's various newsletters, such as the selection of qualified retirement plan beneficiaries and Roth IRA accounts. Joy has spoken at several functions on topics related to Montana endowment credit opportunities and recent developments affecting reverse section 1031.

Joy appreciates the natural beauty of Montana and enjoys spending time in the mountains, at the beach or simply in her own backyard doing yard work. She likes traveling and enjoys listening to music.

• More than 25 years public accounting experience
• Frequent contributor to various newsletters
• Enjoys traveling and listening to music

• American Institute of Certified Public Accountants
• Montana Society of Certified Public Accountants
• Yellowstone Valley Estate Planning Council, Former President

• Certified Public Accountant

• Bachelor of Science, Finance - Montana State University, Bozeman
• Master of Business Administration, Taxation - Golden Gate University, San Francisco, California

Joy has more than 20 years experience providing audit, tax and accounting services to a variety of industries, with a primary focus on the non-profit, health care and hospitality industries. Her expertise is providing clients with tax-exempt bond financing documents and related requirements. Joy also assists clients with tax-exempt compliance issues, Form 990 requirements and conducts A-133 audits for non-profit entities.

In her personal life, Joy enjoys the challenge of home improvement and remodeling projects. When she's seeking more leisurely activities, you can find her on the golf course, or enjoying other outdoor activities during the summer.

• More than 20 years public accounting experience
• Assists clients with tax-exempt issues
• Enjoys outdoor summer activities

• American Institute of Certified Public Accountants
• South Dakota CPA Society - Scholarship Selection Committee
• South Dakota Healthcare Financial Management Association

• Certified Public Accountant

• Master of Business Administration - University of South Dakota, Vermillion
• Bachelor of Arts, Accounting - Northwestern College, Orange City, Iowa

Judy has more than 17 years public accounting experience, specializing in state and local taxation with a federal background. She provides state and local services for clients in a variety of industries to help ensure state and local tax burdens are met and minimized where possible. Her areas of expertise include nexus studies, sales/use tax taxability analysis, consolidated/combined/separate company filings, mergers and acquisitions, due diligence and restructuring, audit assistance, tax controversy, voluntary disclosure negotiations, annual reports, business licenses, registration preparation and sales and use tax outsourcing.

Prior to joining Eide Bailly, Judy gained extensive experience serving large- to middle-market clients as a senior tax manager for two international Big Four firms.

In her personal life, Judy enjoys traveling—she has visited 17 countries and hopes to visit many more. Other hobbies include daily yoga, snowboarding, playing Settlers of Catan, frequenting restaurants and coffee shops, hiking, biking, backpacking, reading, entertaining, shopping, attending wine tastings, and historic home and garden walking tours - and being a busy mother to her three children.

• More than 17 years public accounting experience
• Provides state and local tax services
• Enjoys historic home tours

• American Institute of Certified Public Accountants
• Colorado Society of Certified Public Accountants
• Colorado Association of Commerce and Industry
• Institute for Professionals in Taxation
• Colorado Association of Municipal Tax Auditors
• Colorado Institute for Leadership Training
• Communications Technology Professionals, Former Treasurer
• Colorado and Denver Bar Associations
• Colorado Tax Audit Coalition - Tax Council

• Certified Public Accountant
• Attorney at Law

• Master of Science, Business Administration with a Taxation emphasis – University of Colorado, Boulder
• Juris Doctorate – University of Colorado, Boulder
• Bachelor of Science, Finance – San Diego State University, California

Julie has more than 25 years public accounting experience providing tax and consulting services to individuals, S corporations, closely held businesses and their owners. She provides insight and knowledge on a variety of services, including reviews and compilations of financial statements and estate and gift planning.

Outside of her professional life, Julie enjoys spending time at her cabin with her family and friends. Her other hobbies include golfing, reading and cooking.

• More than 25 years public accounting experience
• Provides tax and consulting services
• Enjoys cooking

• Idaho Society of Certified Public Accountants
• American Institute of Certified Public Accountants
• University of Idaho College of Business and Economics - Advisory Board
• Executive Women International
• American Society of Women Accountants

• Certified Public Accountant

• Bachelor of Science, Business and Accounting - University of Idaho, Moscow

Julie has more than 16 years public accounting experience providing audit and accounting services to a variety of clients, including multi-family real estate, low-income housing properties, non-profit entities and public housing authorities. She provides related consulting services, including cost certifications, financial forecasts and electronic filings. Julie also provides tax and technical services for individuals, partnerships and other entities.

• More than 16 years public accounting experience
• Provides low-income housing and HUD audits
• National Compliance Professional Board of Directors

• South Dakota CPA Society
• American Institute of Certified Public Accountants
• National Compliance Professional - Board of Directors

• Certified Public Accountant
• Housing Credit Certified Professional
• National Compliance Professional

• Bachelor of Arts, Accounting and Business Administration - Augustana College, Sioux Falls, South Dakota

Kari has more than eight years of human resource experience, which includes recruitment, employment offers, new hire orientation, employee career development, as well as handling performance issues, termination and employee questions related to human resources. She manages the background check services department, including compliance with Fair Credit Reporting Act (FCRA).

Kari also conducts executive search services, which includes writing job descriptions, posting ads, screening resumes, interviewing and working with clients directly on their hiring needs.

Outside of work, Kari enjoys camping, golfing, being involved in her children’s activities and spending time with family.

• More than eight years human resource experience
• Manages background check services department
• Enjoys camping, golfing and spending time with family

• Society for Human Resource Management
• National Association of Professional Background Screeners

• FCRA Basic Certification

• Associate of Applied Science, Executive Administrative Assistant with legal emphasis - Interstate Business College, Fargo
• Graduate of Dale Carnegie Course
• Predictive Index Management Workshop

• More than 27 years public accounting experience
• Series 27 license
• Enjoys spending time at the lake

• American Institute of Certified Public Accountants
• North Dakota Society of Certified Public Accountants
• Society for Human Resource Management

• Certified Public Accountant
• Senior Professional in Human Resources
• Series 27 License

• Bachelor of Science, Business Administration - University of North Dakota, Grand Forks

• More than five years marketing and sales experience.
• Experienced in planning and developing educational, social and community events.
• More than three years experience creating, editing and writing community publications.
• Six years experience teaching basic communication courses.

• Southern Minnesota Marketing Association
• Junior Achievement of Southern Minnesota
• YWCA of Greater Mankato
• Zonta Club of Mankato

• Master of Arts, Speech Communication - Minnesota State University, Mankato
• Bachelor of Arts, Communication Studies - College of St. Catherine, St. Paul, Minnesota

• More than 18 years public accounting experience providing services to a variety of industries, including financial institutions, oil & gas and manufacturing. 
• Provides tax and consulting services to a wide variety of general business entities.
• Provides consulting services to clients on overall tax planning, estate, gift and retirement.

• Oklahoma Society of Certified Public Accountants - Norman Chapter and Banking Industry Committee
• American Institute of Certified Public Accountants

• Certified Public Accountant

• Master of Accountancy - University of Oklahoma, Norman
• Bachelor of Business Administration, Accounting - University of Oklahoma, Norman

With more than 30 years public accounting experience, Keith provides service to a variety of clients including privately-held companies, construction, real estate, medical clinics, ambulatory surgery centers and physicians. Keith started out as an auditor and more recently developed a tax expertise working with family-owned businesses and project partnerships. Keith is a practice partner in the Sioux Falls office, as well as a member of the Firm's board of directors.

As past president of Westward Ho Country Club and current executive Board member of the Sioux Falls Chamber of Commerce, Forward Sioux Falls, Downtown Sioux Falls and South Dakota Business Technology Center, Keith enjoys staying active in his community.

When Keith is away from work, he enjoys golfing, hunting and fishing with his three boys. He also finds time to ride his Harley.

• More than 30 years public accounting experience
• Focuses on tax and consulting
• Enjoys golfing, hunting, fishing and riding his Harley

• American Institute of Certified Public Accountants
• South Dakota Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Arts, Accounting and Business Administration - Augustana College, Sioux Falls, South Dakota

Kelley has more than 12 years public accounting experience providing services to a variety of industries, including auto dealerships, physician and health care practices, high net worth individuals, and non-profit organizations. She is a co-leader of the Firm’s Dealership Committee, and provides tax and consulting services to many auto dealerships and their affiliated entities.

Recognized as a leading young professional, Kelley received the Oklahoma City Business Journal's 2007 Forty Under 40 award, the Journal Record's 2009 Achievers Under 40 award, the Norman NEXT 2012 Next Under 40, and the Oklahoma Society of CPA's 2012 Trailblazer award.

• More than 12 years public accounting experience
• Member of the Firm’s Dealership Committee
• Enjoys following University of Oklahoma sports and the Oklahoma City Thunder

• Oklahoma Society of Certified Public Accountants – Norman Chapter; Accounting Careers Committee
• American Institute of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Accountancy, Accounting and Finance - University of Oklahoma, Norman

Ken has more than 30 years accounting experience providing tax, accounting and consulting services to closely held businesses, financial institutions, individuals, estates and trusts. He specializes in providing wealth transfer and financial planning services, estate planning, gifting and charitable planning. Ken has led the Aberdeen tax department since 2006, and has served as the tax representative for more than 30 estates, handling the estate reporting and representation with the IRS. He also serves on the Firm's Wealth & Transition and Financial Services Committees.

Ken enjoys staying active and being outdoors, which is apparent in all of his hobbies. In his free time, he likes to golf, travel, go on fitness walks and do yard work.

• More than 30 years accounting experience
• Leads the Aberdeen tax department
• Enjoys being outdoors and staying active

• American Institute of Certified Public Accountants
• South Dakota CPA Society - Legislative Committee

• Certified Public Accountant

• Bachelor of Science, Business Administration - Northern State University, Aberdeen, South Dakota

With more than 25 years public accounting experience, Kevin provides services to a variety of clients, including privately held companies, manufacturers, real estate developers, dealerships, mortgage companies, contractors, retail companies, engineering companies and non-profit organizations. He also works with 401(k) and other defined-contribution plan audits. Although he is experienced in many areas, Kevin considers himself to be a generalist, primarily doing audit and tax work. He has extensive knowledge of reviews and compilations of financial statements, audits, corporate and individual taxation and mergers and acquisitions. Kevin is the partner-in-charge of the Boise office, as well as a member of the Firm’s board of directors.

As a member of the Hillcrest Country Club Golf Committee, Kevin enjoys golfing and staying active in his community. He also loves the mountains and takes advantage of their recreational opportunities by downhill skiing every winter.

• More than 25 years public accounting experience
• Focuses on audit and financial statements
• Enjoys golfing and skiing

• American Institute of Certified Public Accountants
• Idaho Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - Brigham Young University, Provo, Utah

Kevin has more than 30 years public accounting experience, with expertise in the areas of audit, corporate and cooperative taxation, forecasts and projections, mergers and acquisitions and depreciation studies. He specializes in serving utility and telecommunication companies, including ILECs, long distance companies, fiber networks and CLECs. He has also worked with water and sewer systems, cable and wireless television, electric utilities and cable and wireless television distribution cooperatives, including generation and transmission cooperatives and municipal electric systems. He shares his vast knowledge with others by presenting at various state and national utility associations.

When it's time to relax, Kevin likes to spend time hunting, golfing, biking, reading and working in his garden.

• More than 30 years public accounting experience
• Serves utilities and telecommunications
• Enjoys golfing and biking

• South Dakota CPA Society, Board of Directors, President
• National Society of Accountants for Cooperatives

• Certified Public Accountant

• Bachelor of Science, Accounting - University of South Dakota, Vermillion

Kevin has more than 18 years public accounting experience providing his clients with a variety of services, including audits, reviews and compilations of financial statements, business consulting and agreed-upon procedures. He works with a variety of clients, including governmental entities, non-profit organizations, health care facilities, single audits, financial institutions, for-profit entities and SAS 70s.

Kevin is active in his church, helping with various activities and serving as a youth leader. He also enjoys doing yard work, gardening, snow skiing and boating activities.

• More than 18 years public accounting experience
• Performs reviews, audits and compilations
• Church youth leader

• American Institute of Certified Public Accountants
• Idaho Society of Certified Public Accountants
• Association of Government Accountants
• Idaho Chapter of Healthcare Financial Management Association - Board of Directors
• Idaho Healthcare Association, Associate Member

• Certified Public Accountant

• Bachelor of Administration, Accounting - Idaho State University, Pocatello

Kim has more than 30 years public accounting experience. She works with a variety of clients, including governmental and quasi-governmental entities and non-profit organizations. She performs audits for some of the largest counties and cities in Colorado.

As a widely respected leader in her field, Kim serves on several local and national conference planning committees, and is a frequent speaker and trainer on governmental and non-profit topics. In May 2009, Kim gained additional recognition in the business community when she was featured in a Denver Woman Magazine article on leading women in accounting.

Kim enjoys staying active in her community. She is a team member for the Breast Cancer 3-Day/60 miles event, which raises funds for the Susan G. Komen foundation. She also actively supports her son's high school by fundraising and helping with various projects throughout the school year. When she's not busy cheering on her sons at baseball or softball games, Kim loves to golf, cook and spend time outdoors tending her herb garden.

• More than 30 years public accounting experience
• Focuses on the government and non-profit industries
• Breast Cancer 3-Day/60 mile Team member on the

• Colorado Society of Certified Public Accountants - Governmental Issues Committee
• American Institute of Certified Public Accountants
• Government Finance Officers Association
• Special District Association of Colorado
• Colorado Counties, Inc. Colorado Municipal League

• Certified Public Accountant

• Bachelor of Science, Accounting - Murray State University, Kentucky
• Associate of Arts - University of Kentucky, Lexington

With more than 18 years public accounting experience, Kim provides tax services to health care and non-profit organizations. She works closely with tax-exempt organizations, providing tax consulting, planning and compliance services. She provides guidance with mergers and acquisitions, assistance with the formation of tax-exempt entities, compensation and benefits planning, IRS examination assistance, charitable giving guidance and assisting with restructuring of health care systems. Kim also performs unrelated business income studies to identify potential unrelated activities, develops tax reporting positions and develop cost allocation methods.

Kim oversees the Firmwide exempt organization tax practice and has led the development of an internal process to address changes to the new Form 990. During the past two years, she has worked closely with clients to make them aware of the changes to the Form 990 and address the additional information needed to comply with the new disclosures. She has also shared her knowledge as a speaker at various industry seminars, and was named one of the “Top Women in Finance” by Finance and Commerce Magazine in 2008.

Kim stays busy trying to keep up with her three sons and their various activities. She enjoys going to their sporting events, volunteering in community organizations, reading and cooking.

• More than 18 years public accounting experience
• Works with health care, non-profit and tax-exempt organizations
• Volunteers in community organizations

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants
• Healthcare Financial Management Association - Tax Committee
• Nonprofit Financial Group

• Certified Public Accountant

• Bachelor of Art, Accounting - Luther College, Decorah, Iowa

Kirk has more than nine years experience providing audit and accounting services to closely held companies, including contractors, agriculture-related businesses and automobile dealerships. He also specializes in employee benefit plan audits, including ESOPs, 401(k), defined benefit, and health and welfare plans. Kirk supervises and serves as client contact for audits, reviews and compilations. He has significant merger and acquisition experience related to due diligence procedures and analysis for several clients, as well as consulting experience related to internal controls of various organizations.

Kirk enjoys spending much of his free time with his family, as well as golfing, hunting and snowboarding.

• More than nine years public accounting experience
• Performs due diligence procedures and analysis for mergers and acquisitions
• Enjoys family time, golfing, hunting and snowboarding

• American Institute of Certified Public Accountants
• North Dakota Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Accountancy - North Dakota State University, Fargo

LaRae has more than 15 years experience in administrative services and human resources, including legal compliance, risk management, organizational development, executive search, mergers and acquisition integration, conference planning and process improvement. As director of administration, she works closely with our operating offices and affiliate companies.

In her free time, LaRae enjoys a variety of sports activities, especially those of her son and daughter. She’s an avid reader and enjoys cooking.

• More than 15 years experience in administrative services and human resources
• Serves as director of administration
• Enjoys reading and cooking

• Society of Human Resource Management

• Certified in the Predictive Index (an executive management tool that measures the work-related behaviors and motivating needs of people in organizations)
• Certified in the Emotional Quotient Inventory (a premier scientific measure of emotional intelligence. BarOn EQ-i® measures one’s ability to deal with daily environmental demands and pressures, and helps predict one’s success in both professional and personal pursuits)

• Bachelor Degree, Management – University of Mary, Fargo, North Dakota

Larry has more than 40 years public accounting and consulting experience. He specializes in tax planning and compliance services for closely held businesses, financial institutions, exempt organizations, municipalities, trusts and health care organizations. For more than five years, Larry has served as an executive and senior trust officer for a major banking institution with various management responsibilities, including operations, retail banking and trust services.

Larry works primarily with financial institutions, trust operations and construction companies. His abundant expertise makes him a sought-after resource for a wide range of issues, including arbitrage, rebate and bond verification, estate planning, mergers and acquisitions, reorganization and litigation support.

Outside of his professional life, Larry is no stranger to hard work and discipline; he enjoys participating in bicycle tours.

• More than 40 years public accounting and  consulting experience
• Specializes in tax planning and compliance
• Enjoys bicycle tours

• American Institute of Certified Public Accountants
• Leadership Oklahoma
• Leadership Oklahoma City
• Oklahoma Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting and Business Administration – Southwestern Oklahoma State University, Weatherford

Lee has more than 20 years public accounting experience providing auditing and consulting services to a variety of industries, including government, financial institutions, non-profit, manufacturing and commercial entities. He also serves as Eide Bailly’s director of governmental services.

Lee serves as an instructor for various training sessions, including governmental accounting, financial accounting and auditing updates, fraud and auditing standards. Topics he presents on include: single audit, internal controls, Yellow Book, grant management, financial analysis and audit efficiency at the regional and local level.

In his free time, he enjoys skiing, camping and reading.

• Serves as Eide Bailly’s director of governmental services
• More than 20 years public accounting experience
• Enjoys skiing and camping

• American Institute of Certified Public Accountants
• Eide Bailly Governmental Committee, Chair
• Idaho Society of Certified Public Accountants, Past President and Treasurer
• Association of Government Accountants – SVP Section III

• Certified Public Accountant, Idaho
• Certified Government Financial Manager

• Master of Science, Accounting – California State University, Sacramento
• Bachelor of Administration, Accounting – Idaho State University, Pocatello

• More than 21 years experience providing audit and accounting services to clients in a variety of industries, including non-profit organizations, automobile and implement dealerships, health care, wholesale, retail, common interest realty associations and employee benefit plans.
• Experience assisting clients with internal controls, performing agreed upon procedures and general consulting.
• Serves as the Firmwide auto dealership industry co-leader.

• North Dakota Society of Certified Public Accountants
• American Institute of Certified Public Accountants
• Arizona Society of Certified Public Accountants
• Graduate of the Dale Carnegie Course
• Graduate of Dale Carnegie High Impact Presentation Workshop

• Certified Public Accountant

• Bachelor of Science, Business Administration - North Dakota State University, Fargo

LeAnn has more than 20 years of public accounting experience providing tax, consulting and compliance services to individuals, small businesses, trusts and non-profit organizations. She also provides representation before the Internal Revenue Service and state tax authorities.

LeAnn enjoys spending her free time cooking, golfing and tending to her herb garden.

• More than 20 years public accounting experience
• Provides representation before the IRS and state tax authorities
• Enjoys cooking

• American Institute of Certified Public Accountants
• Idaho Society of Certified Public Accountants
• National Association of Women Business Owners

• Certified Public Accountant

• Bachelor of Science, Accounting - Minnesota State University Moorhead

Lela has more than 18 years experience in public accounting with specific expertise managing complex litigation support, business valuation and claims analysis. She calculates economic damages related to lost profits, fraud schemes, accounting malpractice claims, securities litigation, bankruptcy, employment, contract and other business disputes. Lela’s experience includes preparing expert reports, supporting schedules, analysis and exhibits used in all phases of commercial litigation.

Outside of her professional life, Lela enjoys playing tennis and spending time with her three children.

• American Institute of Certified Public Accountants  - Forensics and Valuation Services Section
• Arizona Society of Certified Public Accountants - Forensic and Litigation Services Section, Steering Committee Member; Business Valuation Services Section, Steering Committee Member
• National Association of Certified Valuation Analysts
• Certified Fraud Examiners, Associate Member
• Beta Gamma Sigma – National Business Honorary

• Certified Public Accountant
• Accredited in Business Valuation
• Certified in Financial Forensics
• Certified Valuation Analyst

• Bachelor of Science – University of Arizona, Tucson
• Masters in Business Administration, Accounting – University of Arizona, Tucson
• NACVA Business Appraisal Course

• More than 35 years combined experience in public and private accounting, business development and investigative services, specializing in real estate and mortgage loan fraud, financial and tax analysis.
• Provides litigation support services for civil and criminal court for financial-related matters, including testifying before administrative hearings and court proceedings in magistrate, district, state Supreme Court, federal district and federal tax courts.
• Participates extensively in community awareness programs for fraud awareness, prevention and detection.
• Former investigator and inspector with the Idaho Real Estate Commission, performing more than 1,200 compliance and financial audits and investigations. Experience includes audit and investigation of more than 20,000 real estate transactions.
• Experienced in Medicaid provider fraud, investigating doctors, hospitals and nursing homes while serving as investigator for the Medicaid Fraud Bureau under the Idaho Department of Law Enforcement.
• Experienced in financial and high-profile criminal investigations and litigation support services while serving in the Special Investigation Unit for the Idaho Attorney General's Office.
• Extensive experience in residential and commercial real estate development operations, serving as the chief accountant for EmKay Development Co., a wholly owned subsidiary of Morrison-Kundsen Co.
• Audit experience includes operational and financial reviews for international business operations in heavy construction and manufacturing, while serving with Arthur Andersen Co. and Morrison-Knudsen Co.
• Experienced in small business applications utilizing QuickBooks accounting software.

• Association of Certified Fraud Examiners - Boise charter member and officer
• Association of Government Accountants - Idaho Centennial Board of Directors
• Idaho Fraud Awareness Coalition - Board of Directors
• Idaho Land Title Association - Education Committee

• Certified Fraud Examiner
• Certified Real Estate Investigator
• QuickBooks Pro Advisor

• Bachelor of Business Administration, Accounting - Boise State University, Idaho
• ARELLO - Basic and Advanced Interview and Interrogation Techniques
• SEAK Expert Witness Training - Chicago, Illinois
• Arthur Andersen Staff Accountant School - St. Charles, Illinois

Linda has more than 19 years experience in public accounting, including 15 years experience in employee benefits. As the leader of Eide Bailly Employee Benefits, she provides retirement plan strategy and design for clients in many industries. Linda specializes in consulting with clients on integrated outsource solutions for flexible benefit plans, Health Reimbursement Accounts, Health Savings Accounts and COBRA plans.

Recognized as a leader in the industry, Linda has written articles and presented at various conferences on employee benefits topics.

Outside of her professional life, Linda enjoys golfing, cooking and attending her children's sporting events.

• More than 19 years public accounting experience
• Leads Eide Bailly Employee Benefits
• Enjoys cooking

• International Society of Certified Employee Benefits Specialists
• Human Resources Professionals of Minnesota

• Retirement Plan Associate, RPA-CEBS
• Series 65 License
• Certified Employee Benefits Specialist

• Master of Business Administration, Marketing and Business Administration - University of St. Thomas, St. Paul, Minnesota
• Bachelor of Arts, Business Administration - College of St. Catherine, St. Paul, Minnesota

Linda has more than 20 years public accounting experience with an emphasis in financial institution taxation and consulting, closely held business and individual taxation, and small business consulting. She consults with banks regarding strategic planning issues, such as mergers and acquisitions, estate tax, holding company formations, stock redemptions and minority stockholder tender offers. Linda also consults regularly with clients regarding tax planning issues, such as optimum mix of investments, compensation and fringe benefit programs and tax ramifications of management decisions. Linda prepares regulatory applications and accompanying forecasted financial statements for banks and bank holding companies, and manages and supervises numerous bank engagements, including tax compliance services and consulting services.

Recognized as a leader in the financial institutions industry, Linda has been a speaker at various industry meetings on several topics, including income and estate tax related issues, the decision to buy, sell or hold a bank investment, understanding how trust preferred securities can be used in meeting strategic planning goals and others. She also regularly speaks at Eide Bailly’s annual Bankers Seminar. In addition, Linda serves on Eide Bailly’s board of directors.

Linda has received numerous professional recognitions throughout her career, including designation as a "Super CPA" by the Twin Cities Business Monthly and Law and Politics publications. She was also named a "Top Woman in Finance" by Finance and Commerce Magazine. In her personal life, Linda enjoys spending time at her lake cabin, biking, reading, studying history and spending time with friends and family.

• More than 20 years public accounting experience
• Director of Eide Bailly's Financial Institutions Group
• Enjoys spending time at her lake cabin

• Minnesota Society of Certified Public Accountants
• American Institute of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - Minnesota State University, Mankato
• AICPA National Banking School - Charlottesville, Virginia

• 15 years of Human Resources experience in a variety of industries, including manufacturing, software development, and call centers.
• Plans and directs human resource functions including employment, orientation, policies and procedures, salary administration and benefits.
• Oversees employment processes for Eide Bailly and affiliated companies.
• Formulates and recommends firm policies and procedures regarding employment laws and regulations to partners, managers and staff members.
• Provides strategic direction to Firm in areas of recruitment and retention of staff.
• Assists in resolving human relations and work related problems and assists managers to determine effective techniques to resolve issues and facilitate communication.

• Society for Human Resource Management
• Fargo-Moorhead Human Resource Association

• Senior Professional in Human Resources

• Bachelor of Arts, Organizational Communication - Concordia College, Moorhead, Minnesota

Lisa has more than 11 years experience providing accounting and audit services to clients in a variety of industries, including health care, non-profits, automobile and implement dealerships, broadcasting and media companies, employee benefit plans and real estate/hospitality companies. She is experienced in providing Sarbanes Oxley Act Section 404 internal control services and also plans, supervises and reviews audit engagements. Lisa has been a Firmwide champion for the use of ACL Data Extraction Software and has served as an instructor for the Firm’s continuing education program since 2003.

In her free time, Lisa enjoys running, working out, playing golf and scrapbooking.

• Provides Sarbanes Oxley Act Section 404 internal control services
• Loves running, working out, golfing and scrapbooking

• American Institute of Certified Public Accountants
• North Dakota Society of Certified Public Accountants
• Institute of Management Accountants
• Institute of Management Accountants, Red River Valley Chapter

• Certified Public Accountant, North Dakota
• Certified Management Accountant, North Dakota

• Bachelor of Science, Accounting – Minnesota State University, Moorhead

Maria has more than 24 years public accounting experience providing audit, tax and consulting services, including more than 19 years experience as an employee benefit plan audit specialist. She is responsible for the oversight of more than 500 employee benefit plan financial statement audits.

Outside of her work life, Maria enjoys choral group singing, and is a soprano for the Magic City Singers. Other interests include classic cars, hiking and camping.

• More than 24 years public accounting experience
• Specializes in employee benefit plan audits
• Enjoys choral singing

• American Institute of Certified Public Accountants
• Montana Society of Certified Public Accountants
• International Foundation of Employee Benefit Plans
• Western Pension and Benefits Conference - Montana Chapter

• Certified Public Accountant

• Bachelor of Science, Accounting, summa cum laude - College of Great Falls, Montana

• More than 28 years experience in public accounting primarily in the health care and non-profit industries, including working in the accounting department of a large metropolitan hospital.
• Directs audits of numerous hospitals, non-profit organizations and nursing homes.
• Prepares Medicare/Medicaid Cost Reports and third-party reimbursement reports for nursing homes.
• Provides reimbursement maximization reviews, staffing level comparisons and rate projections for nursing homes.
• Prepares financial forecasts and debt capacity studies.
• Assists with debt financing transactions.
• Provides budgeting and accounting assistance to the health care industry.

• American Institute of Certified Public Accountants
• Healthcare Financial Management Association
• Concordia College/HFMA Healthcare Institute Planning Committee, past member
• American Healthcare Association Data Committee, past member

• Certified Public Accountant

• Bachelor of Arts, Hospital Financial Management and Accounting - Concordia College, Moorhead, Minn.

With more than 34 years public accounting experience, Mark provides his clients with valuable insight. He provides audit, accounting and consulting services to cooperatives, financial institutions, commercial businesses, non-profit organizations, cities and school districts. As an engagement partner, Mark is responsible for planning, supervising and reviewing compilations, reviews and audit engagements.

Clients depend on Mark to provide consulting services for a variety of issues, including internal control studies, accounting system reviews, cash flow projections, business planning and tax planning. Mark has also worked extensively with grain elevators and agricultural cooperatives of all sizes; he has served some of the smallest to some of the very largest in the Dakotas.

Mark and his wife open their home and hearts as foster parents. In his free time, Mark enjoys hunting, golfing and swimming.

• More than 34 years public accounting experience
• Provides compliance and consulting services
• Opens his home as a foster parent

• American Institute of Certified Public Accountants, South Dakota Key Person Coordinator
• South Dakota Certified Public Accountants Society, Former President
• National Society of Accountants for Cooperatives

• Certified Public Accountant

• Bachelor of Science, Business Administration - Northern State University, Aberdeen, South Dakota

With more than 20 years public accounting experience, Mark provides audit and accounting services to clients in various industries, including insurance companies, rural utilities and agricultural processing entities. He is chair of Eide Bailly's insurance industry group and has served as the audit partner for more than 20 insurance company audits.

Known as an audit specialist, Mark has presented at AICPA national conferences and Insurance Accounting & Systems Association (IASA) regional meetings. He also serves on several Eide Bailly committees; Mark is vice chair of the Firm's board of directors, and a member of the Utility Industry Committee.

Outside of Mark's professional life, he likes to unwind by farming, reading and hunting.

• More than 20 years public accounting experience
• Serves as chair of the insurance industry group
• Enjoys farming and hunting

• North Dakota Society of Certified Public Accountants
• National Society of Accountants for Cooperatives
• American Institute of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - North Dakota State University, Fargo

• More than 20 years experience
• Serves as president of the Insurance Accounting and Systems Association Desert States Chapter
• Enjoys playing golf reading and playing cards

• American Institute of Certified Public Accountants
• Arizona Society of Certified Public Accountants
• Nationals Association of Certified Valuation Analysts
• Association of Certified Fraud Examiners
• Insurance Accounting and Systems Association - Desert States Chapter, President Society of Financial Examiners

• Certified Public Accountant
• Certified Valuation Analyst

• Bachelor of Science, Business Administration - University of North Dakota, Grand Forks

Mary Jo has more than 20 years public accounting experience, providing audit and accounting services. In addition to serving as the Firm's director of SAS 70, Mary Jo specializes in serving SEC registrants, dealerships, wholesale and retail companies, manufacturers and non-profit entities. She also manages various consulting and auditing engagements, including Sarbanes-Oxley 404 engagements, SAS 70 engagements and ERISA engagements.

Mary Jo also provides outsourced internal audit departments. This includes developing audit plans and programs, and reviewing and developing inventory control procedures. In addition, she has assisted with due diligence procedures and has provided LIFO calculations.

The same qualities that make Mary Jo a successful accountant; expertise, innovation and attention to detail are also evident in her hobbies. In her personal life, Mary Jo enjoys reading, scrapbooking and photography.

• More than 20 years public accounting experience
• Serves as the Firm's director of SAS 70
• Enjoys photography

• North Dakota Society of Certified Public Accountants, Peer Review Board Chair
• National Society of Accountants for Cooperatives
• American Institute of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - Minnesota State University Moorhead

Mary has more than 20 years experience in the risk management and insurance industries, including 10 years in corporate risk management serving diverse domestic and international corporations. She leads the firm-wide consulting initiative for Enterprise Risk Management (ERM), and provides consulting services for ERM program development, implementation and re-design.

Mary delivers a practical and holistic approach to ERM, focused on strategic business objectives and sustainable outcomes. She designs and implements client-specific ERM programs to identify, assess, respond and monitor risks and opportunities. In addition, Mary develops ERM project methodologies, training materials and deliverables to respond to regulatory requirements. With a proven ability to implement effective risk control strategies and benchmarking metrics, she is focused on driving improved performance at all levels in an organization, utilizing ERM as a competitive advantage. Recognized as a leader in her industry, Mary was named a "Top Woman in Finance" by Finance & Commerce Magazine in 2009, and recognized as a "Top Woman in Business - Industry Leader" by the Twin Cities Business Journal in 2010.

In addition to her client work, Mary is a frequent speaker at national, state and local industry conferences, including the Risk Insurance Management Society (RIMS), Public Insurance Risk Management Association (PRIMA), Insurance Accounting & Systems Association, Inc. (IASA), National Association of Mutual Insurance Companies (NAMIC), Institute of Internal Auditors (IIA), the Twin Cities Chapter of Chief Audit Executives and Professional Insurance Women (PIW). Outside of her work life, Mary enjoys traveling, mentoring and reading a good book.

• Leads the firm-wide Enterprise Risk Management (ERM) consulting group
• Serves as an industry leader for ERM on local, national and international levels
• Enjoys mentoring and public speaking

• International Standards Organization (ISO) 31000 Risk Management Standard - US Technical Advisory Group
• ERM Roundtable in Minneapolis/St. Paul, Co-Chair, founded to bring audit and risk professionals together who are responsible for ERM in their organizations
• Risk & Insurance Management Society (RIMS) - Minnesota Chapter Mentor Initiative Leader; Education Committee and Former Board Member
• Professional Insurance Women (PIW) - Institute of Internal Auditors (IIA)

• Honor Graduate - Minnesota School of Business

Meredith has more than 10 years public accounting experience. She provides tax compliance and consulting services for large corporations in the manufacturing, personal service and retail industries.

Meredith works with publicly traded companies and provides ASC 740 (FAS 109 and FIN 48) analysis and SOX 404 compliance. She also conducts projects regarding the strategic application of tax accounting methods and periods.

Outside the office, Meredith enjoys running, reading, traveling and raising her three kids.

• More than 10 years public accounting experience
• Works with publicly traded companies
• Enjoys raising her three kids

• Minnesota Society of Certified Public Accountants
• American Institute of Certified Public Accountants
• American Institute of Certified Public Accountants, S Corporation Technical Resource Panel

• Certified Public Accountant

• Master’s of Business Taxation – University of Minnesota, Minneapolis
• Bachelor of Science, Accounting – Minnesota State University, Mankato

• More than 18 years public accounting experience focusing on audits and reviews of health care and non-profit organizations.
• More than 15 years experience directing and supervising audits of hospitals, nursing homes and non-profit organizations.
• Directs and assists with various consulting engagements, including debt financing and refinancing projects; mergers, acquisitions and disaffiliations, including analysis and reporting; business planning and corporate restructuring for a variety of health care related organizations; accounts receivable allowance analyses; and reporting issues related to foundations and health care facilities with donor restricted funds.
• Perform financial feasibility studies including reports for official statements of public offerings and rating agency presentations.
• Conduct accounting system and internal control structure design and office procedures reviews.
• Manage non-profit start-up activities, including ramp-up and close-out of construction projects.
• Development and analysis of business leasing arrangements.

• North Dakota Healthcare Financial Management Association, President
• American Institute of Certified Public Accountants
• North Dakota Society of Certified Public Accountants
• Fargo Youth Commission, Treasurer

• Certified Public Accountant

• Bachelor of Science, Accounting - Minnesota State University, Moorhead

Michelle is a seasoned recruiting professional with more than 10 years of experience in human resource management and full life-cycle recruiting/staffing, both in corporate and agency environments. With extensive training in compliant interviewing and hiring, behavioral interviewing, and Web 2.0 recruiting, sourcing and negotiating, Michelle effectively drives talent supply planning and procurement efforts for Eide Bailly Technology Consulting. She stays up-to-date regarding the Department of Labor’s Office of Federal Contract Compliance Programs (OFCCP), Equal Employment Opportunity/Affirmative Action and overall legal compliance changes related to recruiting and hiring.

Prior to joining Eide Bailly Technology Consulting, Michelle developed and managed the talent acquisition division for a large private insurer. She also collaborated with a full-service marketing and communications firm to develop employer branding for a large enterprise to help ensure employer recognition.

Outside of her professional life, Michelle enjoys spending time with family at the lake, cooking and shopping.

• More than 10 years experience
• Drives talent planning and procurement efforts for Eide Bailly Technology Consulting
• Enjoys cooking and shopping

• Fargo Moorhead Human Resource Association
• Society for Human Resource Management

• Bachelor of Science - North Dakota State University, Fargo

• More than 35 years experience in both the private and public sector, serving as director of corporate tax at the second largest oil and gas corporation in the nation.
• Experience in international tax laws and regulations.
• Public accounting experience consists of overseeing the tax compliance and tax consulting operations of two Big 4 international public accounting firms.
• Industry experience in oil and gas, health care, international, manufacturing, non-profit, trusts and individuals.

• American Institute of Certified Public Accountants
• Oklahoma Society of Certified Public Accountants
• Tulsa Chapter of Certified Public Accountants
• Oklahoma Independent Petroleum Association, Chairman of Tax Committee

• Certified Public Accountant

• Bachelor of Science, Business Administration - University of Oklahoma, Norman
• Master's Degree, Business Administration - University of Central Oklahoma, Edmond

• More than 20 years of network and infrastructure experience working in a variety of roles, including technical lead, project manager and team lead.
• Experience ranges from single-server to multi-location, multi-server implementations utilizing various integrated and stand-alone technologies.
• Monitors servers and applications using Microsoft Operations Manager and home-grown monitoring tools for international organizations.
• Stages production servers and replaces hardware as necessary.
• Reviews current documentation and modifies existing, or creates new procedures as necessary.
• Experience with all Windows platforms including NT, Server 2000 and 2003, Novel, Citrix, GroupWise and MS Exchange.

• Associate of Science, Computer Operations and Programming - Minnesota State Community and Technical College, Moorhead

Mike has more than 22 years public accounting experience and serves as the partner-in-charge of Eide Bailly's Fargo office and Eide Bailly Financial Services. He specializes in tax and finance, and provides tax planning and preparation services for his clients. Mike implements tax strategies for closely held businesses and related individuals, as well as offers IRS representation.

Mike stays busy trying to keep up with all the activities of his three daughters, such as snow skiing, water skiing, running and biking. He loves sports, and supports local and regional teams by cheering on the NDSU Bison and the Minnesota Twins, Vikings, Wild and Timberwolves. Mike shares his sports knowledge by coaching youth girls' basketball and soccer.

• More than 22 years public accounting experience
• Specializes in tax and finance
• Coaches youth girls' soccer and basketball

• American Institute of Certified Public Accountants
• Equipment Leasing Association of America
• National Council of Farmers Cooperative - Legal, Tax and Accounting Committee
• National Society of Accountants for Cooperatives
• North Dakota Society of Certified Public Accountants

• Certified Public Accountant

• Master of Business Taxation - University of Minnesota, Twin Cities
• Master of Business Administration - University of Minnesota, Twin Cities
• Bachelor of Science, Accounting - Minnesota State University Moorhead

Mike has more than 29 years public accounting experience, providing services to a variety of industries, including construction, manufacturing, financial institutions and non-profit. He was a founding partner of Balukoff, Lindstrom & Co., PA, before joining Eide Bailly. Mike provides valuable insight and knowledge to his clients and offers them various services, such as accounting, estate planning, succession planning, consulting and taxation.

Outside of his professional life, Mike enjoys sports, particularly racquetball, and likes to go camping and fishing. He is also quite active in many community and charitable organizations.

• More than 29 years public accounting experience
• Offers personalized solutions to clients
• Avid racquetball player

• American Institute of Certified Public Accountants
• Idaho Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - Brigham Young University, Provo, Utah

• More than 16 years experience
• Extensive experience with business-to-business sales
• Coaches youth sports

• Tulsa University Friends of Finance - Membership Committee, Chair
• Oklahoma Business Ethics Consortium, Former Chapter Board Member
• Leadership Tulsa - Class 35

• Bachelor of Science, Business Administration - University of Tulsa, Oklahoma

• More than 35 years experience in the financial banking industry providing individual and corporate tax consulting.

• Minnesota Society of Certified Public Accountants
• American Institute of Certified Public Accountants
• Minnesota Bankers Association
• Independent Community Bankers of Minnesota
• Bank Holding Company Association

• Certified Public Accountant

• Associates Degree - Minnesota School of Business

Neil has more than 25 years experience working with clients in  financial planning, asset management and insurance services. He works closely with CPAs and attorneys to assist clients with estate and retirement planning.

Prior to joining Eide Bailly Financial Services, Neil founded and managed Graff Capital Management, a multi-faceted financial services company specializing in financial planning, retirement, estate and succession planning. He is a frequent speaker and presenter on financial topics at state association conferences, on television and radio.

Neil holds the distinction of being the only Eide Bailly employee to have played in the National Football League; his football career as a quarterback spanned seven years and included time with three teams. Outside of work, Neil is an avid golfer, fisher and hunter.

• More than 25 years experience
• Offers financial planning, asset management and insurance services
• Former NFL football player

• Great Plains Financial Planning Alliance, President
• Sioux Falls Estate Planning Council

• CERTIFIED FINANCIAL PLANNER™ practitioner
• Investment Advisor Representative, South Dakota, Iowa, Nebraska, Texas and Minnesota
• Licensed Life Insurance Producer, South Dakota, North Dakota, Illinois, Minnesota, Iowa and Texas
• Registered Representative, Arizona, California, Colorado, Washington D.C., Iowa, Idaho, Indiana, Kansas, Minnesota, Missouri, North Dakota, Nebraska, South Dakota, Texas, Virginia, Vermont, and Wisconsin; completed FINRA tests Series 63 and Series 7

• Master of Business, Finance, Investments and Banking - University of Wisconsin, Madison
• Bachelor of Business, Finance, Investments and Banking - University of Wisconsin, Madison

• More than 40 years experience in public accounting with a concentration in audit and third-party reimbursement.
• Works extensively with health care organizations, construction companies, government entities, automobile dealerships and church clients.

• American Institute of Certified Public Accountants
• Oklahoma Society of Certified Public Accountants
• Texas Society of Certified Public Accountants
• Healthcare Financial Management Association Member

• Certified Public Accountant, Oklahoma, Texas, Arkansas, Kansas, Colorado, Missouri, and New Mexico

• Bachelor of Science, Accounting - Arkansas Tech University, Russellville
• Graduate hours from the University of Oklahoma, Norman

Pat has more than 17 years public accounting experience. He provides audit and consulting services to a variety of industries, including manufacturing, agriculture, non-profit and entertainment. He also offers his clients a range of consulting services, including cost segregation studies, financial institutions loan file review and litigation support.

Outside of his professional life, Pat enjoys hunting, fishing and reading a good fiction novel.

• More than 17 years public accounting experience
• Provides cost segregation studies
• Enjoys reading fiction novels

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - Minnesota State University, Mankato

Patrick has more than 13 years public accounting experience. He specializes in income tax planning and preparation services with closely held corporations, partnerships and related individuals. Patrick has worked with a variety of clients in many industries, including agricultural processors, cooperatives, manufacturers, wholesalers, retailers, insurance companies and professional service corporations.

When Patrick is not working with clients, you can find him playing golf or spending time with his family.

• More than 13 years public accounting experience
• Specializes in income tax planning and preparation services
• Enjoys playing golf

• American Institute of Certified Public Accountants
• North Dakota Society of Certified Public Accountants
• National Society of Accountants for Cooperatives
• National Council of Famer Cooperatives
• Fargo Moorhead Certified Public Accountants Society

• Certified Public Accountant

• Bachelor of Science, Accounting and Business Administration - Minnesota State University Moorhead

• More than 20 years public accounting experience providing services to a variety of industries, including construction, home builders, real estate and dental practices.

• American Institute of Certified Public Accountants
• Oklahoma Society of Certified Public Accountants
• Associated General Contractors Finance Committee
• Moore Chamber of Commerce - Treasurer

• Certified Public Accountant

• Bachelor of Business Administration, Accounting - University of Oklahoma, Norman

Paul has more than 14 years public accounting experience with a focus on the financial institutions industry. He provides management consulting, tax planning and tax compliance services to financial institutions ranging in size from less than $20 million to more than $1.6 billion. He conducts tax research projects and communicates current tax developments to clients and staff, consults with financial institutions and their shareholders on S-corporation conversions and S-corporation planning issues, and assists financial institutions with merger and acquisition issues, including tax structuring of transactions and the regulatory application process. Paul also assists bank holding companies and financial institutions with regulatory filings, including FR Y-9C, FR Y-9LP and FR Y-9SP reports.

Recognized for his knowledge in the financial institutions industry, Paul developed curriculum and served as an instructor at the Graduate School of Banking in Madison, Wisconsin. He also frequently serves as a speaker on financial institution taxation developments for the Bank Holding Company Association and the Minnesota Bar Association.

Outside of work, Paul enjoys golf, fantasy football and spending time with family.

• More than 14 years public accounting experience
• Focuses on serving financial institutions
• Enjoys golf and fantasy football

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants
• National Association of Certified Valuation Analysts

• Certified Public Accountant

• Master of Business Taxation - Carlson School of Management, University of Minnesota, Minneapolis
• Bachelor of Science, Accounting - Minnesota State University, Mankato
• AICPA National Banking School, University of Virginia

Peggy has more than 30 years public accounting experience, providing financial reporting services to public, private and non-profit organizations. She serves numerous industries, including manufacturing, construction, wholesale, retail, software development, technology, government contractors, convenience stores/grocers, hospitality and the oil and gas extractive industries. She also serves a wide range of non-profit clients, including fundraising entities, religious, educational and social welfare organizations, business leagues and non-profit organizations operating in the performing arts community. To further share her knowledge, Peggy has spoken at several regional conferences and contributes to multiple publications.

Outside of her professional life, Peggy is an avid reader and a member of a book club. She also loves spending time with her husband, entertaining at home and attending events at Swallow Hill Music Association and The Denver Botanic Gardens Concert series each summer.

• More than 30 years public accounting experience
• Frequent speaker at regional conferences
• Enjoys attending The Denver Botanic Gardens Concert series

• American Institute of Certified Public Accountants
• Colorado Society of Certified Public Accountants - Peer Review Board, Vice-Chair
• Council of Petroleum Accountants Society
• Denver Petroleum Club - Board of Directors
• Denver Women’s Society of CPAs
• Alliance for Professional Women
• American Women’s Society of CPAs

• Certified Public Accountant

• Bachelor of Science, Accounting – Montana State University, Bozeman

With more than 25 years experience, Peggy is tremendously knowledgeable in the areas of medical practice management, client accounting, small business consulting and individual and corporate taxation. She performs corporate, partnership and individual taxation services, as well as reviews and compilations for numerous small businesses. Peggy also provides accounting services to clients, including bookkeeping, payroll, depreciation, bank statements and detailed reconciliations.

Outside of her professional commitments, Peggy enjoys watching sporting events and attending her children's various activities. She is both a member of the PTA and a Sunday School volunteer.

• More than 25 years experience
• Focuses on medical practice management
• PTA member and Sunday School volunteer

• South Dakota CPA Society
• American Institute of Certified Public Accountants
• Sioux Empire Society for Human Resource Management
• Sioux Falls Estate Planning Council

• Certified Public Accountant

• Nettleton College, Sioux Falls, South Dakota

Rachel has more than four years experience performing business valuations and other consulting services for estate and gift taxes, purchasing and selling businesses and litigation purposes. She serves a broad range of industries with specialization in construction, manufacturing, retail and agriculture. Rachel also has experience serving as an expert witness for litigation cases and support services involving marital dissolution, shareholder disputes, economic damages and other miscellaneous litigation.

Outside of her professional life, Rachel enjoys spending time with her family. She also enjoys reading, cooking and attending wine tasting events.

• More than four years experience
• Specializes in construction, manufacturing, retail and agriculture
• Enjoys reading and cooking

• American Institute of Certified Public Accountants, ABV Credential Committee, ABV Experience Task Force and Leadership Academy Alumni
• South Dakota Society of Certified Public Accountants, CPE Committee
• Minnesota Society of Certified Public Accountants
• Sioux Falls Estate Planning Council

• Certified Public Accountant
• Accredited in Business Valuation
• Certified in Financial Forensics

• Bachelor of Arts, Public Accounting and Business Administration - University of Sioux Falls, South Dakota
• Master of Business Administration - University of South Dakota

• More than 19 years health care experience, including five years as chief financial officer for a 49-bed hospital and 116-bed skilled nursing facility.
• Conducts reimbursement enhancement studies for health care providers.
• Provides chargemaster/cost report audits and redesign projects.
• Conducts reviews of OPPS and CAH billing processes.
• Conducts operational improvement projects for hospitals and nursing homes.
• Develops and assists with the implementation of financial strategies for financial turnaround of health care facilities.
• Conducts business office re-engineering projects.
• Assists providers in accessing potential reimbursement opportunities related to EHR incentives.
• Frequent presenter and lecturer on various health care topics at state and national conferences for HFMA, AICPA, NRHA and state hospital associations.

• North Dakota Healthcare Financial Management Association, past president

• Certified Public Accountant
• Current nursing home administrator licensure in North Dakota
• Certified Healthcare Financial Professional

• Master of Business Administration - University of North Dakota, Grand Forks
• Bachelor of Science, Accounting - Minot State University, North Dakota
• Bachelor of Arts, Business Administration - Minot State University, North Dakota

With more than 20 years public accounting experience, Ramona provides services to a variety of clients. As a tax specialist, she works closely with businesses and individuals to minimize their tax burdens. Specifically, Ramona is a valuable resource for estate, gift and fiduciary taxation issues, wealth transfer and estate planning.

Ramona's patient nature and attention to detail are evident in all of her hobbies, which include reading, gardening, needlework and fishing.

• More than 20 years public accounting experience
• Specializes in estate, gift and fiduciary taxation
• Enjoys reading and gardening

• American Institute of Certified Public Accountants
• North Dakota Society of Certified Public Accountants
• Red River Valley Estate Planning Council

• Certified Public Accountant

• Bachelor of Science, Accounting - Minnesota State University Moorhead

Randy has more than 35 years experience in public accounting. He works with a variety of clients, including real estate companies, investment organizations and financial institutions. He provides clients with expertise in corporate and individual taxation, tax controversies, estate planning, litigation support services, and mergers and acquisitions. Randy has settled several large income tax cases at the IRS appeals office and testified before the U.S. Department of Agriculture. He has also spoken at several national seminars and on various radio stations, sharing his knowledge of taxation issues.

In his personal life, Randy watches horse, Indy car and NASCAR races. He also enjoys golfing and volunteering at the FBR Open PGA golf tournament each year.

• More than 35 years public accounting experience
• Speaks at national seminars
• Enjoys watching NASCAR

• American Institute of Certified Public Accountants
• Arizona Society of Certified Public Accountants
• Central Arizona Estate Planning Council

• Certified Public Accountant
• Registered Investment Advisor, Arizona
• Registered Representative, Arizona
• Personal Financial Specialist
• Licensed Real Estate Salesman, Arizona

• Bachelor of Science, Accounting - Arizona State University, Tempe

With more than 21 years experience, Renee works primarily with the health care and non-profit industries. She provides audits and reviews, with a specific focus on health care and A-133 audits for non-profit clients, and assists facilities with debt financing and refinancing, including HUD 242. Using her knowledge of financial forecasts and projections, Renee developed a microcomputer forecasting template that has been used for several bond issuances and other projects requiring forecasts.

Renee is recognized as an audit specialist and has written and presented on accounting and health care topics for various organizations and colleges. She authored

Outside of her professional life, Renee spends much of her time volunteering at her children's school and serving on an advisory committee for a local university. She also enjoys many hobbies, including reading, golfing, scrapbooking and cheering on the Minnesota Twins and Vikings.

• More than 21 years experience
• Developed a microcomputer forecasting template
• Enjoys scrapbooking and golfing

• American Institute of Certified Public Accountants
• North Dakota Health Care Financial Management Association, Bronze Award Winner
• North Dakota Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - Minnesota State University Moorhead

• More than 18 years public accounting experience with a focus in financial institution taxation and consulting.
• Consults with banks regarding bank tax research issues, strategic planning, regulatory reporting research and financial projections related to mergers, acquisitions, capital planning and de novo banks.
• Prepares regulatory applications and accompanying forecasted financial statements for banks and bank holding companies.
• Consults with bank clients regarding tax planning issues.
• Manages and supervises tax compliance engagements.

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - Minnesota State University, Mankato
• AICPA National Banking School - Charlottesville, Virginia
• Tax Planning and Advising for Closely Held Businesses Certificate of Educational Achievement Program - AICPA

With more than 12 years of experience, Ric conducts business and technical consulting, planning, implementation and support. As a trusted advisor, he helps our clients from a variety of industries and organizations of multiple sizes respond to their business and technology challenges through our various service offerings. These services include defining IT strategy and coordinating with our clients’ business goals and objectives, as well as assessing current environments, including IT infrastructure, business applications, processes and personnel and validating organization’s technology investments.

Ric delivers high quality consulting and advisory services to our clients, builds strong client relationships, effectively manages expectations. He also contributes as a project team member by managing project resources and mentoring internal technical resources.

Outside of his professional life, Ric’s family is the center of his universe. He is a longtime musician and songwriter. He also competes in triathlons and other races.

• More than 12 years experience
• Knowledgeable in IT infrastructure, business applications, processes and personnel software
• Longtime musician and songwriter

• A+
• Network+
• Security+
• VTSP
• CCNA Voice
• SSNA Voice
• MCITP

Rick brings more than 23 years of focused expertise as a public accountant to healthcare, college & university, school district, non-profit, religious, city and tribal government clients. He focuses on providing his clients audit & assurance, consulting, tax and financial analysis services.  In addition, he also works with clients in manufacturing, oil & gas, construction, agriculture, retail & wholesale, real estate and employee benefits.

Rick is passionate about the outdoors and enjoys fishing and spending time in nature.

• Serves healthcare and higher education
• Works with non-profits
• Volunteers with United Way

• Oklahoma Society of Certified Public Accountants
• Healthcare Financial Management Association

• Certified Public Accountant, Oklahoma

• Bachelor of Science, Accounting – University of Central Oklahoma, Edmond

• Rick Higgins specializes in tax planning and compliance for high net worth individuals.
• He has more than 30 years of experience in public accounting and tax services in a broad range of industries.
• His accounting experience also includes expertise in various areas of business and personal tax strategy, estate planning, business mergers/acquisitions and liquidations.
• Rick has served clients in Canada, The Netherlands, Germany and Australia.
• He emphasizes tax compliance and planning for companies in the energy business and real estate along with tax compliance and planning for high net worth families.
• Rick began his career at Price Waterhouse with responsibilities in audit and tax. He later was promoted to tax manager.
• Rick founded Higgins, Meritt & Burdick, a top 25 accounting firm in Denver, and was managing partner until he left to help create WealthTouch Inc. and, at the same time, a new accounting firm, R T Higgins & Associates, P.C., his third start up company.
• He received the Certificate of Educational Achievement for Tax Planning and Advising for Closely Held Businesses.

• American Institute of Certified Public Accountants
• Colorado Society of Certified Public Accountants
• Council of Petroleum Accountants Societies
• Federal Taxation Committee and Colorado Mining Association (past member)

• Certified Public Accountant

• Bachelor of Science degree in business - University of Denver

Rick has more than 20 years experience in the insurance industry, including 10 years with the Maine Bureau of Insurance and 11 years in public accounting. At Eide Bailly, Rick dedicates nearly 100 percent of his time to the regulatory insurance practice. He has worked in all lines of insurance, including life, managed care, disability, personal lines, workers' compensation and medical malpractice. Rick provides risk-focused examination expertise. He specializes in conducting financial examinations, having conducted them for more than 45 insurers, including some of the largest insurance holding companies in the country. Rick has also led and coordinated several large multi-state financial examinations and conducted several large market conduct examinations.

Noted for his expertise in the industry, Rick has been a guest speaker at the Society of Financial Examiners Career Development Seminar, as well as the Insurance Regulatory Examiners Society (IRES) Career Development Seminar.

Outside of his professional life, Rick enjoys traveling, gardening and cooking. He and his wife, JoEllen, reside in Buxton, Maine, with their two labrador retrievers.

• More than 20 years insurance industry experience
• Provides risk-focused examination expertise
• Enjoys traveling, gardening and cooking

• Insurance Regulatory Examiners Society
• Society of Financial Examiners - Executive Committee; Board of Governors; Publications Committee, Vice President

• Certified Financial Examiner
• Certified Insurance Examiner

• Bachelor of Science, Accounting - Thomas College, Waterville, Maine

Rick has more than 30 years of public accounting experience, providing audit and consulting services to clients in the health care industry and related non-profit organizations, including foundations and other supporting affiliates. He works closely with clients in merger, management and affiliation analyses as well as business planning and corporate restructuring. Rick also works with clients regarding tax-exemption issues in the areas of organization, financing, unrelated business income, and contracts.

He is the past chair and member of Eide Bailly’s Accounting and Auditing Policy Committee as well as various other practice-related committees.

In his free time, Rick enjoys outdoor activities, including hunting, fishing and spending time at the lake.

• More than 30 years public accounting experience
• Significant knowledge and experience with health care-related and non-profit organizations

• American Institute of Certified Public Accountants
• North Dakota Society of Certified Public Accountants
• National Rural Healthcare Association
• North Dakota Healthcare Financial Management Association, past board member

• Certified Public Accountant, North Dakota

• Bachelor of Science, Accounting and Finance – Minnesota State University, Moorhead

Rick has more than 25 years experience in the health care industry and is recognized in the industry for his expertise in health care-related reimbursement trials. He conducts financial feasibility studies related to hospitals and special projects, and serves as a Medicare and Medicaid cost report specialist. Rick provides assistance with chargemaster and cost report assessments, hospital mergers and turnarounds, and revenue enhancement studies for rural hospitals.

Earlier in his career, Rick served as controller and interim CFO for two major health systems in Oklahoma, gaining first-hand experience in the industry. He frequently shares his knowledge as a presenter at several local, regional and national conferences. He also regularly writes articles on various health care topics for Firm publications.

Rick enjoys spending his free time playing a round of golf or riding his motorcycle.

• More than 25 years of public accounting experience
• Expertise in health care-related reimbursement trials
• Enjoys riding motorcycle

• American Institute of Certified Public Accountants
• Colorado Society of Certified Public Accountants
• Colorado Health Care Financial Management Association, Treasurer
• Denver Metro Economic Development Corporation - Health Care Committee and Executive Committee

• Certified Public Accountant

• Bachelor of Science, Accounting - University of Arkansas, Fayetteville

Rob has more than 25 years experience working with non-profit organizations, including five years as director of non-profit services for a national bank. He provides public accounting and financial services; specifically, financial strategies catered to the non-profit community. His expertise in financial management consulting, audit and income tax services makes him a sought-after resource for hundreds of non-profits across the country with annual revenues ranging from $1 million to more than $100 million.

Rob has assumed many leadership roles, nationally and locally, giving him a deep understanding of non-profits and a wealth of information to share with his clients. He speaks at national non-profit conferences and continuing education session on various topics, including non-profit accounting principles, governance and management, financial reporting standards, fraud standards and application of Sarbanes Oxley practices in the non-profit environment. In addition, Rob is also a faculty member for the graduate program at ASU Lodestar Center for Philanthropy and Nonprofit Innovation.

Rob is heavily involved in the local community and is a recognized leader with a number of non-profits.

• Provides public accounting and financial services
• Assumes leadership roles nationally and locally

• Arizona Society of Certified Public Accountants,  Non-Profit Committee
• American Institute of Certified Public Accountants, Non-Profit Committee
• Non-Profit Management Institute - Advisory Board Member and Faculty Member

• Certified Public Accountant

• Bachelor of Science, Accounting – Arizona State University, Tempe

Roger has more than 15 years experience providing a variety of tax-related consulting services, including identifying tax-saving opportunities for individuals, partnerships and corporations. He has extensive experience in estate planning and closely held business taxation. Additional services Roger provides include multi-state taxation and planning, and business consulting regarding operations, policies and procedures for small- to mid-sized companies.

Throughout his career, Roger has been involved in several large estate planning projects, and has coordinated three tax-free corporate agriculture spin-offs. He has shared his knowledge as a presenter and speaker for the Chamber of Commerce Ag Committee, the Farm Credit Services Board of Directors and Real Estate Investor meetings.

Outside of his professional life, Roger likes to relax at home. He also enjoys going on vacations and fishing on the Bighorn River.

• More than 15 years public accounting experience
• Provides tax-related consulting services
• Enjoys fishing on the Bighorn River

• American Institute of Certified Public Accountants
• Montana Society of Certified Public Accountants - Billings Chapter

• Certified Public Accountant

• Bachelor of Science, Business Accounting - Montana State University, Billings

With more than 27 years public accounting experience, Ron provides services to a variety of industries, specifically oil and gas, mining and construction. He offers his clients various services, including assistance with corporate taxation, mergers and acquisitions, individual income tax and estate tax matters, and tax planning of business acquisitions, dispositions and other transactions. Ron also represents tax payers before federal and state taxing authorities.

With previous experience with the Washington National Tax Department, Ron is known as a tax specialist. He has written several published articles on tax issues affecting taxpayers. Ron also serves as chair of the Firm's Tax Technical Committee.

Outside of the office, Ron likes to get away and enjoy the great outdoors. He spends much of his time hunting, fishing and camping.

• More than 27 years public accounting experience
• Represents clients before taxing authorities
• Enjoys camping

• American Institute of Certified Public Accountants
• Montana Society of Certified Public Accountants

• Certified Public Accountant

• Masters of Taxation, Accounting - Brigham Young University, Provo, Utah

• More than 18 years business development experience
• Focuses on strategic and tactical business development planning
• Enjoys being a dad

• Mini-MBA, Leading Growing Organizations emphasis - St. Thomas University, Minneapolis, Minnesota
• Bachelor of Science, Business Management and Philosophy - St. John's University, Collegeville, Minnesota

Ron has more than 12 years public accounting experience, including nine years with a "Big Four" firm. He provides tax, compliance, consulting and business advisory services to clients in all areas of business, with an emphasis in oil and gas operations, franchising businesses, high-wealth individuals and business transition and estate planning. He has extensive knowledge and experience with oil and gas taxation and related industries, including underground mining.

Outside of his professional life, Ron spends as much time as possible with his wife and daughter. They enjoy going to the family cattle ranch, traveling, attending University of Montana Grizzly football games, skiing, hiking and spending time outside with their black lab.

• More than 12 years public accounting experience
• Specific expertise in oil and gas taxation
• Enjoys attending University of Montana football games

• American Institute of Certified Public Accountants
• Montana Society of Certified Public Accountants, President-Elect, State Taxation Committee
• Billings Area Chamber of Commerce, Board of Directors

• Certified Public Accountant

• Bachelor of Science, Business Administration - The University of Montana, Missoula
• Master of Accountancy - The University of Montana, Missoula

With more than 15 years of financial and operational experience with health care entities, Ross conducts financial analyses for the hospital and clinic planning processes. He works with hospital management teams to conduct strategy planning, operational assessments, process improvement and productivity measurements. In addition, Ross prepares prospective financial statements for a variety of industries. He has conducted numerous feasibility studies to assist management in making critical decisions regarding the construction of new facilities, including HUD 242, USDA, private placement and tax-exempt issuances.

As a principal within the Firm's health care consulting industry group, Ross has presented at national and regional health care conferences. When he's not spending his time with industry-related activities, Ross coaches youth basketball and soccer. He also enjoys playing golf and basketball, running and spending time with his children.

• More than 15 years health care experience
• Coaches youth soccer and basketball

• American College of Healthcare Executives
• National Rural Health Association

• Master of Business Administration - North Dakota State University, Fargo
• Bachelor of Science, Business Administration - North Dakota State University, Fargo
• Bachelor of Science, Accounting - North Dakota State University, Fargo

Rudy has more than 20 years public accounting experience providing services to a variety of industries, including non-profit organizations, manufacturing, printing and publishing, construction, real estate, technology, bio technology and renewable energy. He provides business planning and tax return preparation for individuals and small- to medium-sized businesses. Rudy’s knowledge and experience includes accounting, audit, consulting, tax consulting, entrepreneurial business consulting, mergers and acquisitions, forecasts and projections, business planning, and profit improvement analysis.

Outside of the office, Rudy enjoys coaching baseball and football, playing golf, spending time at the lake and watching college and professional sports.

• More than 20 years public accounting experience
• Provides business planning and tax return preparation for individuals and small- to medium-sized businesses
• Enjoys coaching baseball and football

• American Institute of Certified Public Accountants
• Colorado Society of Certified Public Accountants
• South Dakota CPA Society
• Boulder Economic Council
• Boulder Innovation Center

• Certified Public Accountant

• Bachelor of Science, Accounting – Northern State University, Aberdeen, South Dakota

• More than 11 years public accounting experience providing audit and accounting services to a variety of industries, including renewable energy, ag processing, manufacturing, construction and retail and wholesale distribution.

• South Dakota Society of Certified Public Accountants
• American Institute of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - University of South Dakota, Vermillion
• Master of Professional Accountancy - University of South Dakota, Vermillion

Ryan has more than 13 years public accounting experience serving public and private entities in a variety of industries, with a focus on manufacturing, retail/wholesale, dealerships, homeowner’s associations, employee benefit plans, extraction, franchises and software development. He works frequently with SEC filings, including registration statements, annual reports and periodic filings. Ryan also speaks at industry conferences.

In his free time, he enjoys skiing, hiking, climbing and soccer.

• Conducts SEC filings
• Serves public and private entities
• Enjoys skiing and hiking

• American Institute of Certified Public Accountants
• Colorado Society of Certified Public Accountants
• Association for Corporate Growth

• Certified Public Accountant, Colorado

• Bachelor of Science, Accounting – University of Colorado, Boulder

Sandi has more than 13 years experience in the technology industry. She specializes in the recruitment, management and development of relationships with other organizations. Sandi provides information technology (IT) account management services for her clients. This includes understanding the organization's business objectives and technology initiatives, and identifying ways to best enable the organization to meet those objectives through the use of technology.  Sandi has worked with organizations across many industries which include manufacturing, architecture and engineering, insurance, utilities, municipalities and financial institutions. Sandi also manages a team of account executives for Eide Bailly Technology Consulting.  

Sandi has served as a business development manager and then program manager for a global technical support organization where she was responsible for that program’s global support processes, communications, customer satisfaction, training and profitability. Sandi has provided corporate training for a team of service account managers within a global service organization, delivered customer satisfaction training, and has delivered various presentations for Chamber and industry conferences.

Outside of her professional life, Sandi enjoys reading, golfing and running. She has participated in nine marathons/half marathons in the past 10 years. Sandi also spends a majority of her time outside of work cheering on her husband and two kids who are also very active in sports.

• More than 13 years experience
• Serves as a liaison for clients, aligning resources and solutions to help solve their business challenges through the use of technology
• Enjoys running and golfing along with cheering on her husband and two kids who are also very active in sports

• Master of Business Administration - University of Mary, Fargo, North Dakota
• Bachelor of Science - Jamestown College, North Dakota

Sarah has more than 15 years public accounting experience providing traditional auditing and accounting services to clients in various industries, including manufacturing, retail, non-profit and automobile dealerships. She also supervises and reviews more than 100 employee benefit plan audits. Prior to joining Eide Bailly, Sarah honed her professional skills working for a "Big Five" firm for four years.

Like many busy moms, Sarah's hobbies and interests revolve around her children's activities, which include hockey, baseball, football, music and theater.

• More than 15 years public accounting experience
• Supervises and reviews 100+ employee benefit plan audits
• Enjoys attending her children's activities

• North Dakota Society of Certified Public Accountants
• American Institute of Certified Public Accountants
• Fargo Moorhead Leadership
• Dale Carnegie Highest Award of Achievement

• Certified Public Accountant

• Bachelor of Science, Accounting - University of North Dakota, Grand Forks

Scot has more than 10 years of public accounting experience providing services to a variety of clients, including privately held companies, manufacturing companies, employee benefit plans, government and non-profit organizations. His expertise encompasses audits, reviews and compilations of financial statements, interpretations of financial information and assistance with acquisitions.

Scot is a recognized leader in his field, and has been a speaker and presenter for the Idaho Society of Certified Public Accountants and the Boise chapter of the Institute of Internal Auditors.

Scot honed his leadership skills and work ethic at an early age; he earned the Eagle Scout award, the highest rank attainable in the Boy Scouts program. Scot continues to volunteer in a variety of capacities for the Boy Scouts of America. In his free time, he enjoys putting those scouting skills to use while camping and fishing, as well as playing basketball and other sports. Above all, Scot is a dedicated father. He enjoys spending time with his seven children, and watching them grow and progress.

• More than 10 years public accounting experience
• Specializes in audits, reviews and compilations of financial statements
• Attained the Eagle Scout rank

• American Institute of Certified Public Accountants
• Idaho Society of Certified Public Accountants - Continuing Education Committee
• Association of Government Accountants

• Certified Public Accountant

• Bachelor of Business Administration, Accounting - Idaho State University, Pocatello
• Associate of Arts and Sciences, Accounting - Rick's College, Rexburg, Idaho
• Associate of Arts and Sciences, International Business - Rick's College, Rexburg, Idaho

As the Firm’s technology consulting principal, Scott’s passion for technology is evident in his business acumen that incorporates a solution-based approach to client service, spearheaded by a team of talented business and technology professionals. With more than 25 years experience, Scott’s wealth of knowledge has crossed numerous industries and involves managing all aspects of information technology, including systems development, information security, consulting services, computer operations, voice and data communications and desktop services. Additionally, Scott develops and facilitates training seminars that focus on leadership development, staffing, new technologies and strategic planning.

Prior to joining Eide Bailly, Scott served in a variety of executive management roles, including chief executive officer, chief operating officer, vice president, branch manager and major accounts manager for several organizations, including EDS, Benchmark Systems, CVN Companies, National Car Rental and Lake Region Community College. Throughout his experience, he has led multiple information technology organizational assessments for both public and private sector organizations.

Scott’s enthusiasm and drive for achieving goals is apparent in his outside interests, which includes playing golf. In addition, Scott is actively involved in community and athletic organizations.

• More than 25 years IT experience
• Provides management and leadership for technology consulting services
• Enjoys playing golf

• Bachelor of Arts, Mathematics – Mayville State University, North Dakota

• More than 25 years experience as a financial executive, which includes more than 10 years as a partner with a Big Four accounting and consulting firm.
• Advises public and private health care organizations, including health systems, health insurers, managed care companies and other related health care organizations.
• Assists health care organizations on debt financing and equity transactions (including initial public offerings and other debt offerings), operational improvement analysis, business restructuring, merger and acquisitions, debt restructuring, and SEC, IFRS and other regulatory matters.
• Areas of expertise include finance and accounting, organizational leadership, merger and acquisitions, strategic planning, contract negotiations and transaction execution.
• Member of the firm's health care executive council and the Accounting and Audit Technical Committee.
• Leads the firm's health system market segment.

• Healthcare Financial Management Association - former board member and committee chair, advanced member
• American Institute of Certified Public Accountants
• Association for Corporate Growth and Financial Executives International
• Minneapolis Musical Theatre, board member
• YMCA of Greater Cleveland and Indianapolis Repertory Theatre, previous board member

• Certified Public Accountant, Minnesota

• Bachelor of Science, Business Administration and Accounting - University of Wisconsin, Whitewater

Scott has been providing public accounting services to a variety of industries for more than 20 years. He specializes in corporate and individual taxation, and assists clients with business and tax matters with a focus on the construction and manufacturing industries.

Scott has always made community involvement a priority. He was formerly president of the Fargo-Moorhead Sertoma Club and was treasurer of the local YMCA Gator Swim Club. He enjoys spending his free time running and golfing.

• More than 20 years of public accounting experience
• Serves the construction and manufacturing industries
• Enjoys running and golfing

• North Dakota Society of Certified Public Accountants
• American Institute of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting/Finance - Minnesota State University Moorhead

• More than 12 years of public accounting experience providing audit, tax, accounting and consulting services to clients in a variety of industries, including retail, commercial, manufacturing, construction and professional services. 
• Experienced in tax compliance of pass-through entities, trusts and high wealth individuals.
• Extensive experience with the preparation of consolidated corporation returns and multi-state-corporations.
• Coordinates with taxpayers' advisors to minimize overall tax liability.
• Provides consulting services on business planning, financing, accounting and tax planning.
• Knowledge of the financial statement process and its effect on related tax compliance issues.
• Provides financial solutions to tax payers through completed tax research engagements.
• Assists taxpayers in selection of entity structure to maximize tax benefits.

• American Institute of Certified Public Accountants
• Arizona Society of Certified Public Accountants

• Certified Public Accountant

• Master of Accountancy, Tax Emphasis – Utah State University, Logan
• Bachelor of Arts, Accounting – Utah State University, Logan

Shannon has more than 13 years public accounting experience working with federal and state income tax incentives for rehabilitation projects, affordable housing and multi-family dwellings. She also possesses knowledge in the areas of C Corporations, S Corporations and individuals, with specialized experience in partnership taxation, specifically with real estate projects. Shannon's expertise also includes acquisition, disposition, subdivision or development issues, historic rehabilitation tax credits, low-income housing tax credits, tax planning and assistance with tax authority examinations. Shannon has shared her knowledge as an instructor for several internal tax trainings for both Ernst & Young and Eide Bailly as well as at external Continuing Professional Education trainings.

Outside of her professional life, Shannon enjoys spending time with her daughter.

• More than 13 years public accounting experience
• Serves as chair of the Firm's Real Estate Committee
• Enjoys spending time with her daughter

• American Institute of Certified Public Accountants - Partnership Tax Technical Resource Committee
• North Dakota Society of Certified Public Accountants

• Certified Public Accountant
• Certified Employee Benefit Specialist

• Bachelor of Science, Business Administration - North Dakota State University, Fargo

Shauna has more than eight years public accounting experience providing services to a variety of clients, including medical groups, franchisees, agricultural producers, oil and gas companies and professional service firms. She provides consulting and compliance services to corporate, partnership, individual and multi-state entities. Shauna is a trusted advisor to many closely held and family businesses in Western Colorado.

Outside of her professional life, Shauna enjoys spending time with her husband and three children - camping, hiking and participating in all sorts of outdoor activities. She also enjoys reading and playing card and board games.

• More than eight years accounting experience
• Board member at Caprock Academy
• Enjoys camping and hiking with her family

• American Institute of Certified Public Accountants
• Colorado Society of Certified Public Accountants

• Certified Public Accountant, Colorado

• Bachelors of Science, Accounting - Mesa State College, Grand Junction, Colorado

Shelley has more than 13 years of experience providing strategic business and information technology consulting. She assists companies of all sizes in the public and private sectors to synchronize business and technology initiatives. Due to her extensive experience with enterprise applications, ERP, MRP, Practice Management, EMR, accounting and industry specific business solutions, Shelley is a sought-after resource across many industries.

Shelley’s expertise includes business process consulting, work flow analysis and integration of business processes into technology, solution analysis and implementation and systems integration. As a project manager for business and technology projects, Shelley manages project scope, timelines, costs, resources, risks, expectations, customer and vendor relationships, contracts and performance. She conducts strategic business and information technology planning and solutions analysis, business process and system reviews, requirements definition, gap analysis and integration strategy for clients in a variety of industries. In addition, Shelley performs technology value assessments to analyze technology processes, applications, system integrations, organizational structures and personnel.

Outside of work, Shelley enjoys spending time outdoors, hunting, fishing, golfing and working in her flower gardens.

• More than 13 years of information technology consulting experience
• Works with companies to synchronize business and technology initiatives
• Enjoys flower gardening

• American Institute of Certified Public Accountants
• North Dakota Society of Certified Public Accountants
• Project Management Institute

• Certified Public Accountant
• Project Management Professional

• Bachelor of Accountancy - University of North Dakota, Grand Forks

With more than 25 years public accounting experience, Sheryl provides services to the construction, retail and manufacturing industries. She has spent more than eight years focusing on business valuations, with an emphasis in business valuation for estate and gift, sale and acquisition of business and litigation support.

Sheryl has presented to the Colorado State Chapter of the National Association of Certified Valuators and Analysts and various other groups regarding business valuation topics, such as methodology, increasing value in your business, succession planning and the importance of having a business valuation. Additionally, Sheryl has published articles on related topics for the Denver Business Journal and the Colorado Real Estate Journal.

Sheryl’s hobbies are diverse. She enjoys golfing, fly fishing, small game hunting, camping, skiing and walking. When Sheryl is relaxing at her home, she enjoys scrapbooking, genealogy, cross-stitching and tending to her flower garden. No matter what she is doing in her free time, Sheryl is happiest if she is spending it with her husband and two daughters.

• More than 25 years public accounting experience
• Specializes in business valuation
• Enjoys fly fishing and cross-stitching

• American Institute of Certified Public Accountants (AICPA)
• Forensic and Valuation Services Section, AICPA
• National Association of Certified Valuators and Analysts (NACVA)
• NACVA Colorado State Chapter, Treasurer
• Colorado Society of Certified Public Accountants
• Women in Mergers and Acquisitions
• Women’s Estate Planning Council
• Boulder County Estate Planning Council

• Certified Public Accountant
• Certified in Financial Forensics
• Certified Valuation Analyst

• Bachelor of Science, Business Administration – Colorado State University, Fort Collins

Steve has more than 30 years of tax and retirement planning experience, working with personal service business owners, high-net-worth individuals and closely held businesses throughout his career. While he provides tax and consulting services to general business entities, Steve specializes in assisting health care providers, architects, engineers and other professional service providers. Steve also serves as partner-in-charge of the Oklahoma offices.

In his personal life, Steve enjoys running, golfing and traveling with his wife.

• More than 30 years public accounting experience
• Provides tax and consulting services
• Enjoys running, golfing and traveling

• American Institute of Certified Public Accountants
• Oklahoma Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Accountancy - University of Oklahoma, Norman

Steve has more than 28 years experience in providing accounting and tax services to his clients. With a strong attention to detail, he is passionate about helping clients find effective solutions. His services include estate tax planning; income tax planning for individuals, partnerships, corporations, estates and trusts; farm taxation; S Corporations; partnership taxation; estate taxation; representation of clients before IRS appellate division; assistance in structuring various corporate, partnership, estate and trust documents; and expert witness services.

In his spare time, Steve enjoys golfing, playing softball and team roping.

• Provides income tax planning and preparation for individuals, partnerships, farms, corporations, estates and trusts
• Represents clients before IRS appellate division
• Enjoys golfing, softball and team roping

• American Institute of Certified Public Accountants
• North Dakota Society of Certified Public Accountants
• Western North Dakota Estate Planning Council

• Certified Public Accountant, North Dakota

• Bachelor of Science, Accounting – National American University, Rapid City, South Dakota

• More than 32 years public accounting experience.
• Provides corporate and individual taxation services, with a special emphasis in ESOPs, benefit plan issues and retirement/estate planning.

• North Dakota Society of Certified Public Accountants
• American Institute of Certified Public Accountants
• Employee Stock Ownership Plan Association, Minnesota/Dakotas Chapter

• Certified Public Accountant

• Bachelor of Arts, Accounting and Mathematics - Concordia College, Moorhead

Steve has more than 20 years public accounting experience providing audit and consulting services. He serves as partner-in-charge of the Billings office. Steve provides audit and accounting assistance to many commercial and non-profit entities, including health care facilities and related foundations.

Outside of his professional life, Steve enjoys photography, golf, traveling and spending time with his family. On any given Saturday during the fall, you can often find him cheering on the Montana Grizzlies football team.

• More than 20 years public accounting experience
• Partner-in-charge of the Billings office
• Montana Grizzlies football fan

• American Institute of Certified Public Accountants
• Montana Society of Certified Public Accountants
• Montana Healthcare Financial Management Association

• Certified Public Accountant

• Bachelor of Science, Business Administration and Accounting - University of Montana, Missoula

Steve has more than 20 years of public accounting experience devoted exclusively to the health care industry. He provides Medicare and Medicaid cost report preparation and review services for hospitals, critical access hospitals, rural health clinics and other health care entities. Well-known for his expertise in the health care industry, Steve also provides reimbursement consulting services, Medicare and Medicaid audit adjustment reports reviews, provider-based clinic analyses and facility-specific consulting. In addition, Steve has conducted audits for hospitals, critical access hospitals and other health care organizations.

Outside of his professional life, Steve enjoys playing golf and traveling.

• More than 20 years experience
• Works exclusively with the health care industry
• Enjoys playing golf

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants
• Healthcare Financial Management Association

• Certified Public Accountant

• Bachelor of Science, Accounting - Southwest Minnesota State University, Marshall

Steve has more than 20 years public accounting experience providing services to a variety of industries, specializing in working with the manufacturing industry. He also specializes in multi-state issues, law and medical practices, business consulting, estate planning, tax and transaction planning and financial planning. Additionally, Steve has shared his tax knowledge through newspaper articles and broadcast news interviews.

Outside of his professional life, Steve enjoys staying active by weightlifting and playing basketball. He also enjoys studying history.

• More than 20 years public accounting experience
• Specializes in working with manufacturing clients
• Enjoys weightlifting and playing basketball

• American Institute of Certified Public Accountants
• Oklahoma Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - Liberty University, Lynchburg, Virginia

Steve has more than 26 years public accounting experience. As leader of the Firm's Agricultural Producers Committee, he specializes in working with agricultural producers and provides tax consultation, financial statement presentation and assistance with Farm Service Agency requirements. He has worked with more than 500 clients in the Red River Valley of North Dakota, Minnesota and South Dakota; some of the most fertile farming areas in North America. As a specialist in the industry, Steve has presented multiple times at the bi-annual American Institute of Certified Public Accountants' National Agricultural Conference. For more than 15 years, he has also presented at the North Dakota State Extension Service Annual Farm Tax Update.

In his free time, Steve enjoys spending time with his family at the lake, reading biographies, exercising and playing golf. He shares his passion for athletics as a coach for junior high and middle school basketball.

• More than 26 years public accounting experience
• Works closely with agricultural producers
• Coaches basketball

• North Dakota Agricultural Association
• Ag-Exchange
• American Institute of Certified Public Accountants
• North Dakota Society of Certified Public Accountants - Recruitment Committee, Former Chair
• North Dakota Grain Dealers Association

• Certified Public Accountant

• Bachelor of Business Administration, Accounting - University of North Dakota, Grand Forks

SuAnn has more than 30 years public accounting experience, providing consulting and tax preparation services for corporate, partnership, individual and estate clients. She works with clients to address retirement and wealth preservation planning, and advises start-up companies on software issues, choice of entity, compensation planning, and accounting and tax issues. SuAnn also provides tax research services for all types of businesses and individuals. When necessary, she provides representation before the IRS and state tax authorities, which includes the preparation of private letter ruling requests for complex issues. SuAnn serves on the Firm's Oil and Gas Committee.

SuAnn is a frequent speaker on various tax topics for client seminars, as well as for local groups and associations, including the Bismarck-Mandan Chamber of Commerce's monthly member education presentations. She also participates in a local estate planning study group.

Outside of her professional life, SuAnn enjoys working with the Miss North Dakota and Miss Dickinson scholarship programs by serving as a local director and coaching contestants. She is an avid reader and also enjoys working out at the Bismarck YMCA. Additionally, SuAnn and her husband participate in wagon trains, and they host an annual "Hay Day" when they invite people who own large draft horse teams to come together and cut and rake hay with horses the old-fashioned way.

• CPA since 1980
• Tax consulting for oil/gas related companies and individuals
• Works with closely-held businesses and their owners
• Provides retirement and wealth preservation planning
• Participates in wagon trains and hosts an annual �Hay Day�

• American Institute of Certified Public Accountants
• North Dakota Society of Certified Public Accountants
• Western Dakota Estate Planning Council, Secretary/Treasurer
• North Dakota Society of CPAs Foundation, Director

• Certified Public Accountant

• Bachelor of Arts, Business Administration, Accounting and English - Concordia College, Moorhead

Susan has more than 19 years public accounting experience providing both audit and tax services to a variety of industries, including real estate, wholesale and retail distribution, and lumber and building product distributors. For the past 10 years, she has specialized in audits of employee benefit plans.

Susan is responsible for managing more than 70 employee benefit plan audits, and is a member of the Eide Bailly Employee Benefit Plan Audit and Taxation Committee.

Outside of her professional life, Susan enjoys spending time with her family, reading, walking and watching old movies.

• Specializes in employee benefit plan audits
• Member of the Eide Bailly Employee Benefits Plan Audit and Taxation Committee
• Enjoys spending time with family

• American Institute of Certified Public Accountants
• International Foundation of Employee Benefit Plans

• Certified Public Accountant

• Bachelor of Arts, Accounting and Business Administration - Augustana College, Sioux Falls, South Dakota

As a financial advisor, Terry provides a variety of services to clients, including retirement and financial planning, insurance services and asset management. He also works with CPAs and attorneys to assist clients with estate planning and wealth transfer. Prior to joining Eide Bailly, Terry spent more than 30 years as a corporate financial officer.

Outside of his professional life, Terry loves traveling with his wife to see family and friends in California, Arizona, Kansas and new places as time permits. An avid sports fan, Terry has been a season ticket holder for the Denver Broncos and Denver Nuggets for the past 35 years!

• More than 30 years experience as a corporate financial officer
• Helps clients with financial planning, asset management and insurance services
• Enjoys traveling with his wife

• National Association of Insurance and Financial Advisors - Denver Chapter
• Financial Executives Institute - Colorado Chapter

• Registered Representative, Series 7 and 66
• Health, Life, Property and Casualty Licenses
• Corporation for Long Term Care Certification

• Bachelor of Science, Accounting & Finance - Fort Hays State University, Kansas

• More than 34 years of health care experience, including 28 years as a registered nurse and patient care coordinator and 10 years as a manager with duties that included management of administrative and operational functions, budget and financial responsibilities of a budget in excess of $4 million, staffing, productivity, JCAHO and Medicare compliance, Medicare and third-party reimbursement, marketing and day-to-day operations.
• Licensed Registered Nurse with clinical experience in coronary and intensive care, home health, personal care services, SNFs and hospice.
• Specializes in consulting and training of providers (hospitals, home health agencies, SNFs, hospice) regarding JCAHO, Medicare and licensing requirements, Medicare and other third-party payer reimbursement regulations, operational assessments and compliance audits.
• Assists with the application process and conversion to Critical Access Hospital status (survey preparation), including policy and procedure development.
• Facilitates Rural Health Clinic preparation for the Medicare survey.
• Assist hospitals, SNFs, home health agencies and hospices with policy and procedure development; providing education and establishing corporate compliance plans; MDS audits and documentation reviews (SNFs; OASIS audits and documentation reviews (home health); operational and staffing analyses and assessments; risk assessments and documentation review for billing practices; medical record audits for compliance with regulations.
• Additional experience as an instructor at the college level.

• Licensed Registered Nurse, South Dakota
• North Dakota Hospice Organization, past president
• National Hospice Organization - Nominating Committee
• American College of Healthcare Executives

• Master of Science, Nursing - University of North Dakota, Grand Forks
• Bachelor of Science, Nursing - University of North Dakota, Grand Forks

Theresa has more than 20 years experience in financial planning and business development. She helps clients with financial planning, insurance services and asset management. Theresa also works with CPAs and attorneys to assist clients with estate planning and wealth transfer.

Prior to joining Eide Bailly Financial Services, Theresa was a divisional vice president with a national retirement benefits group. She has presented at the North Dakota Securities Department's annual conference:

An avid reader, Theresa always has a few books with her in case she has “down” time. She loves to travel with her husband and try new adventures like hiking, rock climbing and snorkeling. As often as possible, she spends time with her two grown children and grandchild—whether they are outside together or inside playing games or cooking, it is all enjoyable.

• More than 20 years experience in financial planning and business development
• Helps clients with financial planning, asset management and insurance services
• Loves traveling with her husband and trying new adventures

• Western Dakota Estate Planning Council
• Financial Planning Association

• CERTIFIED FINANCIAL PLANNER™ practitioner
• Investment Advisor Representative Series 65
• Registered Representative Series 6, 7, 63
• Registered Principal Series 24

• Bachelor of Science, Business Administration - University of North Dakota, Grand Forks

Thomas has more than nine years public accounting experience providing services to a variety of industries, including non-profit, foundations, construction, manufacturing, aggregates, wholesale and retail companies. He provides public accounting services to more than 60 organizations.

Outside of work, Thomas enjoys spending time with family and friends, farming, traveling and reading.

• More than nine years experience
• Provides services to more than 60 organizations
• Enjoys farming, traveling and reading

• American Institute of Certified Public Accountants
• South Dakota Society of Certified Public Accountants
• Chartered Financial Analyst Institute

• Certified Public Accountant
• Chartered Financial Analyst Charterholder

• Bachelor of Science, Accounting and Finance - Carlson School of Management, University of Minnesota, Minneapolis

With more than 30 years public accounting experience, Tim provides tax and consulting services to closely held businesses and individuals. As the Firm's director of tax, he works with three separate tax committees to develop processes and tools, assist with technical and training issues and develop strategies to improve our tax operations. Tim leads the development of specialized tax services. He also assists with the development of the Firm's standardized procedures and tax work-flow tools.

In his free time, Tim enjoys being outdoors, fishing, hunting and golfing.

• More than 30 years public accounting experience
• Serves as the Firm's director of tax
• Enjoys fishing, hunting and golfing

• South Dakota CPA Society
• American Institute of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - University of North Dakota, Grand Forks

Tim has more than 32 years experience serving a wide variety of non-profit entities, including eight years as CFO for a large Colorado non-profit. He specializes in audit, tax and advisory services.

Tim’s experience with non-profit organizations goes beyond the local community. His continuing involvement with the Colorado Society of CPAs includes a term as past chair of the board of directors. He also has served on the AICPA’s Alternative Investments Task Force, and is currently serving a three-year term as an appointed member of the AICPA national NPO Expert Panel and Audit Guide Task Force.

In addition to providing audit, tax and advisory services, Tim also enjoys applying his knowledge through teaching non-profit courses and conducting board trainings.

• More than 32 years experience
• Served as CFO for a large Colorado non-profit
• Enjoys teaching non-profit courses and conducting board trainings

• American Institute of Certified Public Accountants
• Colorado Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting – University of Colorado, Boulder
• AICPA Certificate of Educational Achievement in Not-for-Profit Accounting and Auditing

Tim has more than 28 years public accounting experience with an emphasis in financial institution taxation and consulting, small business consulting and closely held business and individual taxation. Tim specializes in S Corporation taxation, nonqualified deferred compensation plans and incentive stock option plans for executive officers and multistate taxation issues. He consults with banks regarding tax planning issues, tax compliance services and strategic planning issues, such as acquisitions and mergers, holding company formations, stock redemptions and minority stockholder tender offers. Tim has assisted numerous bank clients with regulatory applications for bank acquisitions, de novo banks, branches, holding company formations and other bank transactions. Additionally, he is responsible for the supervision, design and implementation of the annual Bank Salary and Fringe Benefit Survey.

Tim continues to expand his knowledge by taking additional educational courses. He is a graduate of the Leadership Fargo Program and Eide Bailly's Leadership Training Program. Tim has also completed Unit I and II of the National Banking School and attended various Dale Carnegie Training courses. He shares his knowledge as a presenter for the Wisconsin Graduate School of Banking and the Eide Bailly Bankers Seminars.

In his personal life, Tim is an avid runner and has completed several marathons. He enjoys spending time with his children and granddaughter, as well as hunting, fishing, gardening and participating in other outdoor activities.

• More than 28 years public accounting experience
• Specializes in working with financial institutions
• Enjoys fishing and hunting

• Fargo-Moorhead Society of Certified Public Accountants
• North Dakota Society of Certified Public Accountants
• American Institute of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting and Computer Science - Minnesota State University Moorhead
• Associate of Arts, Business Marketing and Management - Fergus Falls Community College, Minnesota

TJ has more than 11 years public accounting experience providing services to a variety of industries, including real estate, construction and oil & gas. He also has significant experience with mid-sized and emerging growth, publicly traded companies, SEC reporting and compliance standards.

TJ enjoys spending time with his children and participating in their activities. He also likes playing golf, camping, fishing and is an avid reader of social issues and history.

• More than 11 years experience
• Specializes in the real estate, construction and oil & gas industries
• Enjoys reading about social issues and history

• American Institute of Certified Public Accountants
• Colorado Society of Certified Public Accountants
• NAIOP – Commercial Real Estate Development Association – Colorado Chapter
• Council of Petroleum Accountants Societies, Inc. – Colorado Chapter, Financial Reporting and Education Committees
• Hospitality, Financial & Technology Professionals
• Construction Financial Management Association

• Certified Public Accountant

• Bachelor of Arts, Accounting and Finance – Fort Lewis College, Durango, Colorado

Todd has more than 21 years private and public accounting experience providing services to a variety of industries, including construction, restaurants and resorts, specialized trades and retail. He specializes in taxation, accounting and management advisory services, with special expertise in small business consulting, including QuickBooks and tax planning.

Todd oversees corporate, partnership, LLC and individual tax projects in the Frisco and Vail offices. He assists clients in selection and use of accounting software, training support and systems maintenance. He also has experience with Inbound International Tax transactions.

Outside of his professional life, Todd enjoys skiing, camping, fishing, motorcycles and 4x4’s.

• Specializes in taxation, accounting and management advisory services
• Supervises corporate, partnership, LLC and individual tax projects
• Enjoys skiing, camping, fishing, motorcycles and 4x4’s

• American Institute of Certified Public Accountants
• Colorado Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Business Administration, Accounting - University of New Mexico, Anderson School of Management, Albuquerque

• Works internally on Eide Bailly firmwide integration.
• Works externally with clients on a variety of strategic and organizational initiatives.
• Managed a project to redesign the organization and core processes of the North Dakota State Tax Department to best address the needs of the taxpayers.
• Assisted in developing a strategic direction for a large regional communication company, recruiting key positions to support the needs of the newly defined organization.
• Led team in assisting a premier financial services provider in defining and developing a replacement for their aging loan office platform. An assessment of the current IT and business environments resulted in a replacement prototype based on fully documented business and technology requirements.
• Led team in assisting an international bank in assessing the viability of supporting its global mortgage servicing portfolio on a single, U.S.-based platform. This included an assessment of the application architecture and its supporting information technology management processes, culminating in specific technical and process recommendations.
• Served as core team member in establishing the Merger Integration Competency and Knowledge Network. Led engagement to write the Merger Integration Project Playbook and supporting methodology, which now serve as the key documentation for selling and conducting merger related integration engagements at IBM.
• Assisted a large international bank in understanding and consolidating the business information required for all planning, executing and tracking activities that support its global consumer banking strategy.
• Led team in identifying and prioritizing strategic Internet projects for an innovative super-regional bank.
• Developed an electronic commerce strategy for a large captive automobile financing company to understand and address the growing use of the Internet by the automobile sales and finance industry.

• Certified IT Strategy Consultant

• Bachelor of Arts, Political Science - Minnesota State University, Moorhead
• Semesters Abroad - University of Sydney, Australia
• IBM Education - Engagement Leadership Workshop, Scenario Planning, IT Strategy and Planning

Tom has more than 20 years experience working with high-performing construction and real estate companies guiding them in strategic business planning and leadership succession planning. He has personally delivered nearly 200 comprehensive strategic business planning and organizational development engagements during his career.

Tom is responsible for leading the Firm's construction consulting efforts, facilitating the many processes associated with strategic business management and leadership transition. He works with clients to enhance their strategic position, market competitiveness, senior management collaboration, culture, profit growth, customer satisfaction and employee morale.

Outside of work, Tom and his wife, Pam, are active competitive athletes. Each year, they ride their bikes across Minnesota to raise funds to fight multiple sclerosis. Tom is a three-time U.S. Masters Swimming National Champion and has set more than 20 Minnesota Masters State records.

• More than 20 years experience working with high-performing construction and real estate companies
• Leads Firm’s construction consulting efforts
• Three-time U.S. Masters Swimming National Champion

• Building Futures Council and The Hillswood Foundation
• Associated General Contractors of America – Quality in Construction and Marketing committees
• Construction Financial Management Association

• Hamline University, St. Paul, Minnesota
• More than 1,200 continuing professional education units in strategic planning, succession planning, leadership development, organizational communication, marketing, sales and business process reengineering

Tom has more than 21 years experience providing tax services and tax planning to for-profit entities and individuals. He consults on many areas of taxation, including business start-ups, formation and entity structure, succession planning and acquisition and reorganization. Tom's specialty areas include professional service firms, real estate holding and development companies, health and medical entities and wholesale, retail and hospitality businesses. He also provides IRS representation.

Outside of his professional life, Tom enjoys home landscaping, playing golf, traveling and spending time with family.

• More than 21 years of tax experience
• Provides IRS representation
• Enjoys home landscaping

• American Institute of Certified Public Accountants
• Colorado Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - St. John's University, Collegeville, Minnesota

Tom has more than 28 years of tax experience with an emphasis on trust and estate income taxation, estate and gift taxation and planning. He is responsible for the preparation of more than 1,000 trust returns annually.

When he's not busy at the office, Tom likes to spend his time working on his golf swing. He also enjoys biking and scuba diving.

• More than 28 years public accounting experience
• Prepares 1,000+ trust returns annually
• Enjoys golfing

• South Dakota CPA Society
• American Institute of Certified Public Accountants
• Financial Planning Association
• Sioux Falls Estate Planning Council

• Certified Public Accountant
• Personal Financial Specialist
• Certified Financial Planner

• Bachelor of Science, Accounting - University of South Dakota, Vermillion
• College for Financial Planning

Tom has conducted audits, prepared tax returns and consulted with clients for more than 30 years. He enjoys sharing his expertise with clients in a wide range of industries, specifically construction, hospitality, real estate development, wholesale and retail. In addition, he works with closely held business owners for business transitions, estate planning, business valuations and business and personal income tax issues.

Tom understands the importance of being involved with his local community and volunteers in his spare time. He gives back by serving meals to individuals in need at The Banquet, a ministry that serves hungry people in our community in the spirit of dignity and respect. When it's time to relax, Tom enjoys golfing and playing card games.

• More than 30 years experience
• Serves a wide range of industries
• Enjoys golfing and playing cards

• American Institute of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - University of South Dakota, Vermillion

Tom has provided public accounting services to small businesses for more than 24 years. He is a valued resource to his clients with extensive experience in state and local tax, including various tax services and tax credits. Tom’s knowledge is best measured through his clients’ results, including a group of clients whom Tom helped realize a tax savings of $7.5 million.

Tom also applies his tax expertise to create tax savings opportunities for his clients by purchasing Oklahoma state tax credits. He has worked with state tax credits for five of the six years they have been available in Oklahoma and has provided hundreds of clients the opportunity to save more than $25 million.

Tom is a passionate advocate for finding a cure for Lou Gehrig’s Disease (ALS). He is the founder and director of an annual ALS golf tournament, which has raised more than $300,000 for ALS research. Tom enjoys participating in the tournament, as well as golfing year-round. Tom is also active on church and school boards and committees. In his free time, he is a hand and foot model.

• More than 24 years tax experience
• Active on many boards
• Founder and director of an ALS golf tournament

• American Institute of Certified Public Accountants
• Oklahoma Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Business Administration, Accounting – Oklahoma State University, Stillwater

Travis has more than 14 years public accounting experience providing clients with tax and business consulting services, tax compliance services, preparation of financial statements and other attestation services. He serves a variety of clients, including family-owned businesses, family limited partnerships, privately held companies, consolidated corporations, multi-state business entities, tax-exempt organizations and individuals. Travis also works with a variety of industries, specializing in manufacturing, construction and private foundations.

In addition, Travis served as the chair of Eide Bailly’s State and Local Tax Development Committee that led to the creation of a successful consulting group now serving hundreds of clients across the Firm. He has conducted several seminars and presentations for various groups and organizations and also was chosen by the Internal Revenue Service to serve on a panel as a local tax expert.

Outside of his professional life, Travis enjoys jogging, biking, baseball, camping, motorcycle riding and watching Boise State Football.

• More than 14 years public accounting experience
• Served as the chair of Eide Bailly’s State and Local Tax Development Committee
• Enjoys motorcycle riding

• American Institute of Certified Public Accountants
• Idaho Society of Certified Public Accountants
• Associated General Contractors, Associate Member
• Associated Builders & Contractors, Associate Member
• HLB International, State & Local Taxes Group Subcommittee

• Certified Public Accountant
• Toastmasters International, Advanced Toastmaster and Competent Leader

• Bachelor of Business Administration, Accounting – Boise State University, Idaho

• More than 25 years experience providing audit, accounting, tax and consulting services to various organizations across numerous industries.
• Served as audit engagement partner on several SEC registrants. Experience includes registration statements, annual and periodic filings and performing audits of internal control over financial reporting.
• Served as audit concurring review partner on several SEC registrants.
• Served as a consultant for SEC registrants in documenting and implementing the internal control over financial reporting requirements of Sarbanes-Oxley.
• Provides clients with advisory services to address complex and complicated accounting technical issues including revenue recognition, derivatives and financial instruments, asset impairment, variable interest entities, and financial statement disclosures.
• Has led Eide Bailly's audit practice in two office locations.
• Member of Eide Bailly's SEC practice group.
• Speaks at national conferences in multiple industries on technical accounting and SEC practice matters.

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants

• Certified Public Accountant, Minnesota

• Bachelor of Science, Accounting - University of South Dakota, Vermillion

• Nearly 14 years public accounting experience, including nearly nine years with an international accounting firm.
• Provides services to many industries, including government, single audit, non-profit and insurance.
• Provides a variety of services, including financial statement audits, compliance audits, reviews, agreed-upon procedures and compilations.

• American Institute of Certified Public Accountants
• Oklahoma Society of Certified Public Accountants
• EWF International (forum for business women)
• Named one of 50 of Journal Record's 50 Making A Difference (2009)

• Certified Public Accountant

• Bachelor of Business Administration, Accounting - University of Oklahoma, Norman (With Special Distinction or Top 5 percent)

Victor has more than 20 years public accounting experience providing services to a variety of industries, including retail/wholesale distribution, professional services, construction and non-profit organizations. He provides tax services to high net-worth clients and foreign-owned businesses. Additionally, he provides accounting and business consulting services leveraging cloud computing.

Victor is well-respected in the accounting industry, as evidenced in his various published articles. The American Institute of Certified Public Accountants published an article about his work with internet-based accounting systems. The Arizona Society of Certified Public Accountants' Newsledger also published his work about the use of social media for business. Additionally, Victor has written numerous questions for the Certified Public Accountant exam.

Outside of his professional life, Victor enjoys golf, exercise, movies, a good restaurant and a cold beverage on any hot day.

• More than 20 years public accounting experience
• Published author by leading industry journals
• Enjoys golf, exercise and the movies

• American Institute of Certified Public Accountants
• Arizona Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting - University of Arizona, Tucson

Vivienne has more than 13 years experience in public accounting business development. At Eide Bailly, she helps the Firm and its members become successful through focused business development and networking efforts. Her responsibilities include facilitating networking activities; writing and editing proposals, articles and print materials; assisting with advertisement creation and public relations activities; and facilitating seminars and sponsorships.

Prior to joining Eide Bailly, Vivienne helped build the business development departments of a large national and large local Colorado firm from the ground up. Before becoming a business development professional, Vivienne was a practicing attorney in Denver; and before that, a journalist, book publisher and teacher.

Outside of her professional life, Vivienne's personal interests include genealogy, hiking and biking.

• More than 13 years business development experience
• Licensed attorney
• Enjoys hiking and biking

• Association for Accounting Marketing
• Law Marketing Association, Colorado Chapter
• Colorado Bar Association
• Denver Bar Association

• Licensed Attorney, Colorado

• Juris Doctor - University of Denver College of Law, Colorado
• Bachelor of Education - University of Witwatersrand, Johannesburg, South Africa
• Bachelor of Arts, Sociology and Psychology - University of Witwatersrand, Johannesburg, South Africa
• Teaching Diploma - Preschool Teachers' Training College, Johannesburg, South Africa

Wade brings more than 18 years public accounting experience to his work with clients in a variety of industries. Serving as chair of the Firm's construction industry group, Wade provides consulting services on a number of topics, including organizational structuring, financial forecasting, financing alternatives, review of costing systems and efficiency assessments. He is also active in the Firm's financial institutions industry group, and was named "Outstanding Banker" at the 2008 North Dakota Bankers Association School of Banking.

Wade's passion for making a difference extends to his unrivaled service to the community outside of work. In addition to coaching youth baseball, he also serves on the board of directors of a non-profit crisis pregnancy center, as treasurer of a youth hockey club and is active in a local children's foundation that provides financial resources to support children's health care needs. Wade also enjoys spending time outdoors and with his family.

• More than 18 years experience
• Chair of the Firm's construction industry
• Enjoys outdoor activities and spending time with family

• American Institute of Certified Public Accountants
• North Dakota Society of Certified Public Accountants
• Construction Financial Management Association
• North Dakota Associated General Contractors, Treasurer

• Certified Public Accountant

• Bachelor of Science, Accounting - University of North Dakota, Grand Forks

• Provides consulting services to small businesses in the areas of financing, acquisitions and dispositions, business entity structure, incentive compensation, ownership and management succession, strategic planning and estate planning.
• Provides services to firm partners as consultant and tax adviser in researching, planning, and implementing complex tax transactions, IRS exams, private letter rulings and estate planning.

• Certified Public Accountant
• Certified Organizational Transition Instructor, William Bridges Institute
• Senior Professional in Human Resources
• Emotional Competence Inventory Provider Certified by Hay McBer and Multi Health Systems
• Dale Carnegie Leadership Instructor Licensed HeartMath Provider

• Leadership Styles and Organizational Climate Provider Certified by Hay-McBer
• Benchmarks Leadership Assessment Provider Certified by The Center For Creative Leadership
• Conflict Resolution Training, Conflict Resolution Center, University of North Dakota, Grand Forks
• Master's degree, Accounting - University of North Dakota, Grand Forks, North Dakota
• Bachelor's degree, Education - Dickinson State College, North Dakota

Wendy has more than 21 years experience in public accounting, with a specialization in employee benefit plans. She is responsible for the completion and technical review of more than 100 employee benefit plan audits and works with clients in identifying corrective actions related to benefit plan compliance issues. Wendy also provides financial audit and accounting services to clients in the manufacturing and financing industries. She is active on several Eide Bailly committees, including Eide Bailly's ERISA Assurance Committee, Technical Training Committee and Women in Business Committee.

Outside of her professional life, Wendy is commonly found spending time with her family or enjoying the great Minnesota lake country. She also enjoys boating, various other water activities, cooking and reading.

• More than 21 years public accounting experience
• Responsible for more than 100 employee benefit plan audits
• Enjoys boating and water activities

• American Institute of Certified Public Accountants
• Minnesota Society of Certified Public Accountants

• Certified Public Accountant

• Bachelor of Science, Accounting and Computer Science - Minnesota State University, Mankato