2025 Pub. 7 Issue 5

CPA MEMBERSHIP Jodi Benjamin, Midland University, Fremont Debra Childers, Bellevue Carter Faltys, McMill CPAs & Advisors, Norfolk Elizabeth Howard, Hancock & Dana PC, Omaha Darleen Keck, Keck & Associates LLC, North Platte Jordan Lyons, Deloitte & Touche LLP, Omaha Michele Quinn, Omaha Jennie Scheel, CFO Systems LLC, Omaha EXAM-QUALIFIED AFFILIATE MEMBERSHIP Victoria Osten, Linda K. Price, CPA, PC, Columbus PROFESSIONAL AFFILIATE MEMBERSHIP Andrea Archer, Bellevue Ken Brauer, Brauer & Associates Inc., Lincoln Sam Heapy, Ridgeline CPAs, Hastings STUDENT AFFILIATE MEMBERSHIP Tracey Adams, Bellevue, Bellevue University Tammy Alley, Lincoln, Purdue Global Mariela Llanos Atilano, Omaha, University of Nebraska at Omaha Nate Baker, Omaha, University of Nebraska-Lincoln Andrew Bilew, Lincoln, University of Nebraska-Lincoln Russell Butler, Omaha, University of Nebraska at Omaha Lauren Harms, Sterling, University of Nebraska-Lincoln Danielle Hoer, Omaha, Hastings College Nate Nelson, Atkinson, Concordia University, Nebraska Mercedes Sindelar, St. Edward, Peru State College Membership in the Nebraska Society of CPAs signifies your commitment to the accounting profession and the belief that much can be accomplished by working together. Welcome to the premier organization for CPAs and accounting professionals in Nebraska. Learn more about the Society and the benefits of membership at nescpa.org/about/why-join. HBE LLP has been recognized nationally as one of the 2025 Best Places to Work for Women, presented by Best Companies Group in partnership with BridgeTower Media. The Best Places to Work for Women award is a survey-based competition that highlights organizations that excel in equity, opportunity, and retention for women in the workforce. Results are based on employee feedback, with a specific focus on the experiences of women within each organization. The following Nebraska-based public accounting firms have been recognized by INSIDE Public Accounting (IPA): Lutz, Omaha – No. 71 HBE LLP, Lincoln – No. 276 Frankel LLC, Omaha – No. 279 Bland & Associates PC, Omaha – No. 299 Hancock & Dana PC, Omaha – No. 370 The IPA Top 100, 200, 300, 400, and 500 firms are ranked by U.S. net revenues, based on more than 600 responses to IPA’s annual Survey and Analysis of Firms. View the full list of the 2025 IPA Top 500 Firms at insidepublicaccounting.com/ipa-top-500-firms. Lutz was also named an IPA Best of the Best firm. This recognition honors 75 CPA firms across the country for their exceptional financial and operational performance. It is based on a proprietary scoring formula that assesses more than 35 criteria from more than 600 participating firms in IPA’s Practice Management Survey. Read more at insidepublicaccounting.com/ipa-best-of-the-best. 23 nescpa.org

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