OFFICIAL PUBLICATION OF THE NEBRASKA SOCIETY OF CPAs ISSUE 6, 2023 2023 Scholarship & Award Winners
BOARD OF DIRECTORS KELLY J. MARTINSON CHAIRMAN (402) 827-2054 Lutz Omaha BRIAN M. KLINTWORTH CHAIRMAN-ELECT (402) 423-4343 HBE LLP Lincoln JODI M. ECKHOUT SECRETARY (308) 995-6151 Woods & Durham Chartered CPAs Holdrege GRANT H. BUCKLEY TREASURER (402) 444-1872 Buckley & Sitzman LLP Lincoln HEATHER E. BARR DIRECTOR (402) 729-4129 Endicott Clay Products Co. Fairbury LAURIE ANN J. BUHLKE DIRECTOR (308) 382-5720 Contryman Associates PC Grand Island LORRAINE A. EGGER IMMEDIATE PAST CHAIRMAN (402) 965-0328 CyncHealth La Vista MEGAN C. HOLT DIRECTOR (402) 342-7600 Mutual of Omaha Insurance Co. Omaha JUSTIN M. HOPE DIRECTOR (402) 691-5538 Eide Bailly LLP Elkhorn SHARI A. MUNRO AICPA ELECTED REPRESENTATIVE (402) 963-4316 Frankel LLC Omaha DR. THOMAS J. PURCELL, III DIRECTOR (402) 280-2062 Creighton University Omaha DANA J. WEBER WEST NEBRASKA CHAPTER PRESIDENT (308) 635-3008 Dana J. Weber, CPA Scottsbluff JONI SUNDQUIST NESCPA PRESIDENT & EXECUTIVE DIRECTOR joni@nescpa.org KELLY EBERT VICE PRESIDENT kelly@nescpa.org MICHELLE LYONS STAFF ACCOUNTANT & OFFICE MANAGER michelle@nescpa.org LORI VODICKA MEMBERSHIP & CPE ASSISTANT lori@nescpa.org OFFICERS BOARD MEMBERS NESCPA STAFF IPE 1031 | 888.226.0400 | WWW.IPE1031.COM | INFO@IPE1031.COM EXPERTISE From a Respected Industry Leader THE PREMIER SPECIALIST FOR SECTION 1031 EXCHANGES SECTION 1031 EXCHANGE With more than 50 years of experience in the intricacies of Estate Planning, the team at Endacott Timmer knows the importance of getting the details right. endacotttimmer.com 402-817-1000 If you fail to plan, you plan to fail. Call the Estate Planning professionals. 3 www.nescpa.org
16 12 6 ©2023 Nebraska Society of Certified Public Accountants | The newsLINK Group, LLC. All rights reserved. The Nebraska CPA is published six times each year by The newsLINK Group, LLC for the Nebraska Society of Certified Public Accountants and is the official publication for this society. The information contained in this publication is intended to provide general information for review, consideration and education. The contents do not constitute legal advice and should not be relied on as such. If you need legal advice or assistance, it is strongly recommended that you contact an attorney as to your circumstances. The statements and opinions expressed in this publication are those of the individual authors and do not necessarily represent the views of the Nebraska Society of Certified Public Accountants, its board of directors, or the publisher. Likewise, the appearance of advertisements within this publication does not constitute an endorsement or recommendation of any product or service advertised. Nebraska CPA is a collective work and as such some articles are submitted by authors who are independent of the Nebraska Society of Certified Public Accountants. While the Nebraska CPA encourages a first-print policy, in cases where this is not possible, every effort has been made to comply with any known reprint guidelines or restrictions. Content may not be reproduced or reprinted without prior written permission. For further information, please contact the publisher at: 855.747.4003. ISSUE 6, 2023 EDITORIAL: The Nebraska Society of CPAs seeks to reflect news and relevant information to Nebraska and other news and information of direct interest to members of the Nebraska Society of CPAs. Statement of fact and opinion are made on the responsibility of the authors alone and do not represent the opinion or endorsement of the Nebraska Society of CPAs. Articles may be reproduced with written permission only. ADVERTISEMENTS: The publication of advertisements does not necessarily represent endorsement of those products or services by the Nebraska Society of CPAs. The editor reserves the right to refuse any advertisement. SUBSCRIPTION: Subscription to the magazine, a bi-monthly publication, is included in membership fees to the Nebraska Society of CPAs. PRESIDENT’S MESSAGE 6 Investing in Tomorrow’s CPAs $95,000 in Scholarships Presented to 74 Nebraska College Students The Society's Foundation has supported the future of the CPA profession since 1976. By Joni Sundquist, Nebraska Society of CPAs 8 Words of Thanks From the Students Letters from students and college administrators are filled with heartfelt gratitude and dreams fulfilled. 12 2023 Award Winners Each fall, the Society recognizes four members with special awards during the Annual Meeting. 16 NESCPA Scholarships 2023 View the names and faces of the 74 Nebraska college students receiving Foundation scholarships for the 2023-2024 school year. HONOR ROLL FOR THE FOUNDATION OF THE NEBRASKA SOCIETY OF CPAs 22 Thank You for Supporting Future CPAs! This past year, more than 140 Society members remembered the Foundation by making nearly $29,000 in donations. 26 Who Are Your Future Stars? Let's Keep the Best & Brightest in Nebraska! Consider a donation to support the future of the CPA profession in Nebraska. 27 2023 NESCPA Advertiser Index C O N T E N T S SPECIAL SCHOLARSHIP ISSUE
PRESIDENT’S MESSAGE SINCE 1976, THE FOUNDATION OF THE NEBRASKA SOCIETY OF CPAS HAS SUPPORTED the future of the CPA profession in Nebraska by sponsoring scholarships for accounting students attending Nebraska colleges and universities. This year, the Society’s Foundation contributed $95,000 in scholarships to accounting students at 14 Nebraska colleges and universities. This translated to scholarships for 74 college accounting students across the state for the 2023-2024 school year. The scholarships ranged from $1,000 to $3,000 each. Since the 150-hour education requirement was enacted into law, we have specifically assisted students who are in pursuit of a Master of Accounting and those who are at the end of their schooling to meet the education requirement. Of the 74 scholarships, 21 went to students in the final semester of their 150-hour requirement. In addition, four one-year scholarships were presented in honor of the Society’s 2023 award recipients. Another two of the scholarships honored the previous Society executives: Arnold Magnuson led the Society from 1958 to 1990 and Dan Vodvarka from 1990 to 2018. Now in its second year were 15 Sponsor-a Student/ Pipeline Scholarships, which have been funded and sponsored by several generous members. We also supported 32 other accounting students through our general accounting scholarships, before these individuals arrive at the final stage of their academic career. Congratulations to each and every one of this year’s scholarship recipients. These are some of the best and brightest in Nebraska and soon-to-be future leaders of the CPA profession in our state. INVESTING IN TOMORROW’S CPAS $95,000 IN SCHOLARSHIPS PRESENTED TO 74 NEBRASKA COLLEGE STUDENTS BY JONI SUNDQUIST, NEBRASKA SOCIETY OF CPAS 6 Nebraska CPA
Joni Sundquist is president and executive director of the Nebraska Society of CPAs. You may contact her at (402) 476-8482 or joni@nescpa.org. Thank you to the Foundation of the Nebraska Society of CPAs Board of Trustees for 2023-2024. Mark F. Manning, President Manning & Associates PC, Crete Daniel L. Wells, Vice President Koski Professional Group PC, Omaha Kristian H. Rutford, Secretary Labenz & Associates LLC, Lincoln Patrick J. Lavelle, Treasurer Dutton & Associates PC, Omaha Ryan L. Burger GBE CPA PC, Seward Douglas J. Lacey Lacey & Associates CPAs PC, Ralston Christopher J. Lindner FORVIS LLP, Lincoln Neal D. Lyons UNICO Group Inc., Lincoln Patrick A. Meyer HBE LLP, Lincoln Linda M. Scholting Doane University, Crete John W. Sehi Iron Horse CPAs & Advisors PC, Norfolk Michelle R. Thornburg Koski Professional Group PC, Omaha You will find the 2023-2024 scholarship winners along with their photos on the following pages. We also applaud all of Nebraska’s college and university accounting instructors and administrators. Educators play a critical role in the lives of our students and the longterm success of the accounting profession. We appreciate all they do! Please support the future of the accounting profession by making a donation to the Society’s Foundation at www.nescpa.org/scholarships/donate. 7 www.nescpa.org
Words of Thanks “Thank you for your generosity in providing this scholarship. It means a lot to receive a scholarship from an organization in the profession I am majoring in.” — Wayne State College Scholarship Recipient “Thanks to you, I am able to pay for my textbooks for the entire last year of schooling, in addition to obtaining materials for the CPA exam. . . . You have lightened my financial burden for these study tools, which has alleviated a lot of stress during this time.” — Creighton University Scholarship Recipient “I am excited to finish my time at NWU in the next year and start studying for the exam, which will hopefully give me an opportunity for a challenging yet fulfilling career as a CPA.” — Nebraska Wesleyan University Scholarship Recipient “My sister and I are both in college right now so it is hard for my parents to help both of us. This scholarship has made it a little easier. Thank you so much for awarding me this scholarship.” — Hastings College Scholarship Recipient FROM THE STUDENTS 8 Nebraska CPA
“As a first-generation college student who has worked full time throughout most of college in order to make tuition payments, you have no idea how much this scholarship will positively impact me.” — University of Nebraska-Lincoln Scholarship Recipient “Because of your kindness and generous gift, you have made a big difference in my life. As a result, I will be able to devote more time to my studies and reduce my work hours. It is my hope that one day I will be able to help other students achieve their goals and dreams, such as you have with the Nebraska Society of CPAs scholarship.” — University of Nebraska at Omaha Scholarship Recipient “Through your gift, students receive the financial support to find their purpose and unlock their potential. . . . Thank you for being a part of the educational journey for students. You’re making a difference, one student at a time!” — Union College Vice President for Advancement 9 www.nescpa.org
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from 2019 to 2022 and as secretary of the board from 2021 to 2022. He currently is serving on the Foundation Board of Trustees for the Nebraska Society of CPAs. A native of David City, Neb., Lyons graduated from Nebraska Wesleyan University with a Bachelor of Arts in Business Administration and an emphasis in accounting. He and his wife Michelle have two adult children: son Carter (Sarah) and daughter Ericka (Mark) and one grandson, Luka. Outstanding Accounting Educator Award DR. SUSAN W. ELDRIDGE In recognition of her outstanding ability to educate and prepare students to become career-ready, and for her aptitude to implement positive change and build relationships among students, faculty, staff, administrators, employers, and community partners, the Nebraska Society of CPAs is honored to recognize Dr. Susan W. Eldridge as the 2023 recipient of the Society’s Outstanding Accounting Educator Award. Dr. Eldridge is a results-oriented leader, innovator, and avid learner with a proven track record in strategic planning and management. In July 2021, she was named the associate dean for Faculty, Research, and Planning in the College of Business Administration (CBA) at the University of Nebraska at Omaha. Prior to that, Dr. Eldridge served as director of UNO’s School of Accounting. Born and raised in Lumberton, N.C., Dr. Eldridge earned a Bachelor of Science in Business Administration, specializing in accounting, at the University of North Carolina (UNC) at Chapel Hill in 1983. That same year, she passed the CPA exam on her first attempt—that was when you took the exam with paper and pencil over two and a half days. Outstanding CPA In Business & Industry Award NEAL D. LYONS Today, nearly half of the Society’s current members do not practice public accounting but instead have careers as educators, in government, or in a variety of capacities in business and industry in Nebraska. One of those outstanding Society members is Neal D. Lyons, who is the recipient of the Society’s 2023 Outstanding CPA in Business and Industry Award. Lyons has 34 years of experience in accounting and business management. His extensive background includes roles in public accounting and corporate leadership positions serving as CFO for wholesale distribution, manufacturing, and financial services companies. He currently is the chief financial officer (CFO) at UNICO Group, an insurance broker headquartered in Lincoln, Neb., where he provides leadership and financial oversight to the company and also manages information technology and human resources. Furthermore, he holds key positions as chairman of the board, executive team member, and shareholder at UNICO. Lyons joined UNICO after spending time as the vice president of finance at GT Exhaust, CFO at Lincoln Poultry, and manager at BKD LLP. In addition to his responsibilities at UNICO, Lyons is actively engaged in community and philanthropic endeavors. He currently serves on the board and finance committee of Tabitha Inc. and contributes his expertise as a member of the church council and as treasurer of Southwood Lutheran Church in Lincoln, Neb. Lyons has been a member of the Nebraska Society of CPAs for 32 years, serving on the Nebraska Society of CPAs Board of Directors 2023 AWARD WINNERS 12 Nebraska CPA
She went to work in Raleigh, N.C., for KPMG (formerly Peat Marwick Mitchell), then one of the “Big 8” CPA firms, where she started out as an auditor. After holding positions in public accounting and as a controller in the construction industry, Dr. Eldridge earned her master’s degree in accounting in 1992 at Appalachian State University, and her Ph.D. in 1997 at UNC-Chapel Hill. She also served as a lecturer at the University of Texas at Austin, and in 2002 joined the faculty at UNO’s CBA. Since coming to Omaha, Neb., Dr. Eldridge has worked hard and earned the respect of her peers and her students, receiving numerous honors, including the Graduate Accounting Professor of the Year Award, Dean’s Citation for Outstanding Service, Dean’s Citation for Extraordinary Performance, Lady Vestey Woman of Achievement Award from the Accounting and Financial Women’s Alliance, and the Woman Leader in Nebraska Education Award from the Platte Valley Institute of Management Accountants. She remains a licensed CPA and an active member of the American Accounting Association, the American Institute of CPAs (AICPA), Financial Executives International, the Accounting and Financial Women’s Alliance, and the Nebraska Society of CPAs. Dr. Eldridge and her husband Mark, who passed away in August 2022 and was also a CPA, have three adult children: daughter Jennifer, son James (Allee), and son Mitchell (Erin). Public Service Award STATE SENATOR JOHN P. STINNER In recognition of his remarkable dedication and exemplary contributions to his profession and the business world, as well as his steadfast leadership and commitment to the state of Nebraska, former State Senator John P. Stinner is being honored as the recipient of the Society’s 2023 Public Service Award. Sen. Stinner grew up on the outskirts of Pittsburgh and attended the University of Nebraska-Lincoln on a full athletic scholarship, where he played for Coach Bob Devaney on the Nebraska Cornhuskers National Championship football team in 1970 and 1971. At UNL, he earned a Bachelor of Science in business administration and a Master of Arts in economics with a minor in accounting. Following graduation, Sen. Stinner earned his CPA license while working in public accounting at Peat, Marwick, Mitchell, now KPMG, in Lincoln, Neb. He then served as a senior lender and head internal auditor for First Commerce Bancshares and ran multiple troubled banks during the agricultural crisis of the 1980s. In 1988, he assembled a group of investors and founded Gering State Bank in the Nebraska Panhandle. In 1997, the bank was renamed Valley Bank & Trust Co. In 2011, it expanded into the front range of Colorado, where it grew into Western States Bank with branches in three states until its merger with First National Bank of Omaha. From the bank’s inception until January 2016, when he retired from banking, Sen. Stinner served as CEO and president. Sen. Stinner has dedicated his time and leadership to dozens of civic organizations over the years, which has earned him a host of awards and honors. He served on the Gering School Board for 10 years, five of the those as president. He also has served in leadership positions and on the boards of the Hospital Authority No. 1 of Scotts Bluff County, Western Nebraska Community College Foundation, Oregon Trail Community Foundation, Terry Carpenter Center, WyoBraska Museum, Zoological Association (president), YMCA of Scottsbluff (president), Twin Cities Development (president), and the Gering Downtown Revitalization Committee, among others. In addition, Sen. Stinner has been involved with the Elks Club, Scottsbluff/Gering Rotary Club, Sons of the American Legion, Knights of Columbus, and Christ the King Parish. In 2013, Sen. Stinner was named chairman of the Nebraska Bankers Association. He then campaigned and was elected to the Nebraska Legislature in 2014, representing District 48 for two consecutive four-year terms. In 2017, he assumed leadership of the Appropriations Committee and served as chairman until the end of his tenure in 2022. Sen. Stinner served his constituents with distinction, successfully leading and advocating for passage of numerous initiatives to overcome challenges facing Nebraska, including solving the state’s budget deficit when he first took office. Earlier this year, Sen. Stinner and his wife Rita were honored with the 2023 Distinguished NEBRASKAlander Award, the highest award given by the state of Nebraska. He also received a 2023 State Arts Award for his enduring support of the arts and humanities throughout his career. In 2000, Sen. Stinner was honored with the Scottbluff/Gering United Chamber of Commerce Visionary Superstar award. He is an Eagle Scout and a member of Omicron Delta Epsilon (ODE), The International Honor Society for Economics. John and Rita Stinner have been married for more than 50 years and have two children, son John Jr. (Erin) and daughter Cecilia (Charles Ward), along with four grandchildren. 13 www.nescpa.org
Distinguished Service To The Profession Award MICHELLE R. THORNBURG With decades of dedicated service and outstanding leadership within the profession and the business community, Michelle R. Thornburg is being honored as the recipient of the Society’s 2023 Distinguished Service to the Profession Award. Thornburg received a Bachelor of Science in Business Administration from Midland Lutheran College (now Midland University), graduating summa cum laude in 1993 with majors in accounting and economics. That same year, she joined Koski Professional Group in Omaha as a staff accountant. Thornburg became a shareholder of the firm in January 1998. Outside of work, she has shown a tremendous dedication and unwavering commitment to the CPA profession. She served a four-year term on the Nebraska Board of Public Accountancy from 2000-2004, participating on the Exam and Education Committee, Quality Enhancement Program Committee, and the Educational Advisory Committee. She still serves the State Board as a member of the Educational Advisory Committee and the Peer Review Oversight Committee. Thornburg has been a member of the Nebraska Society of CPAs for 28 years, serving in various leadership capacities on the Society’s board of directors and on numerous committees over that time. She was chairman of the Society in 2017-2018. Prior to that, she served as Society treasurer for four years. Her committee involvement in the Nebraska Society of CPAs includes service on the Accounting Careers Committee (chairman), Audit Committee, Awards Selection Committee, Fall Conference Committee, Nominating Committee, President Selection Transition Committee, and Women in Accounting Committee. In addition, she has served two terms on the board of trustees for the Foundation of the Nebraska Society of CPAs. Thornburg is also a member of several other organizations, including the American Institute of CPAs (AICPA), Omaha Women’s Network, and the Millard Business Association. She is a past treasurer of the Omaha Network, a current member of the Development Committee for ALS in the Heartland, and serves in various ways at her church. The list of her previous civic activities includes Junior Achievement and service as a presenter at Math in Business Day and Expanding Your Horizons; she has served as an ambassador for the profession through her visits to numerous high school and college classrooms. Thornburg also has served as a member of the Advisory Council of the College of Business & Technology at the University of Nebraska at Kearney and on the Business Advisory Board of the College of Saint Mary. In 2004, Thornburg received The Outstanding Young Alumni Award from Midland Lutheran College in recognition of outstanding professional achievements and personal accomplishments during her career. Thornburg and her husband Jeff have been married for 25 years and they have one daughter, Claire. Throughout its 95-year history, the Nebraska Society of CPAs has had thousands of members. This year, Michelle Thornburg becomes only the 38th member to receive the Society’s highest award. CLASSIFIED AD Nebraska Practices for Sale: Gross Shown: $635K Southwest, Nebraska $311K Lincoln, Nebraska For more information Call 1-800-397-0249 Visit www.APS.net THINKING OF SELLING? Accounting Practice Sales is the leading marketer of accounting and tax practices in North America. To learn more about our risk-free & confidential services, call Trent Holmes 1-800-397-0249 or email Trent@apsholmesgroup.com. 14 Nebraska CPA
Jenna Jaeschke Nebraska Wesleyan University Outstanding CPA in Business & Industry Award Scholarship Honoring Neal D. Lyons Max Tomes University of Nebraska Omaha Outstanding Accounting Educator Award Scholarship Honoring Dr. Susan W. Eldridge Joshua Wiemers University of Nebraska-Lincoln Public Service Award Scholarship Honoring Former State Senator John P. Stinner Colby Tichota Midland University Distinguished Service to the Profession Award Scholarship Honoring Michelle R. Thornburg SOCIETY AWARD SCHOLARSHIP RECIPIENTS Scholarships 2023 NESCPA 16 Nebraska CPA
Quentin Thede University of Nebraska Omaha Colin Goracke University of Nebraska Omaha Alexa Heitman Creighton University NESCPA Scholarships Nicole Matsushige Creighton University Nathaniel Fox Doane University Camryn Opfer Concordia University Jared Smith Doane University Chloe Wells Concordia University Tice Jenkins Concordia University Dan Betts Creighton University Alyssa Cyboron University of Nebraska‑Lincoln Evan Johnson Nebraska Wesleyan Jason Crawford Peru State College Hannah Hubers Wayne State College Brett Fry Peru State College Stephanie Poole Peru State College Janessa Carley Chadron State College Zachary Turner Doane University Tyler Le University of Nebraska‑Lincoln Gage Dengel Wayne State College Carissa Wacker Wayne State College 150-HOUR SCHOLARSHIP RECIPIENTS 17 www.nescpa.org
NESCPA Scholarships DESIGNATED & PIPELINE SCHOLARSHIP RECIPIENTS Caitlyn Yager University of Nebraska at Kearney Arnold L. Magnuson Scholarship Meagan Dauel University of Nebraska Omaha Dennis D. Blackman Scholarship McKayla Most University of Nebraska Omaha Dennis D. Blackman Scholarship Ashtynne Frahm Concordia University Ryan L. Burger Scholarship Luke Volin Creighton University Dan Vodvarka Scholarship Marco Moresco Midland University Michelle R. Thornburg Scholarship Caitlyn Mueller Chadron State College Sean & Becky Wolfe Scholarship Taylor Stuhr Hastings College Thomas J. Von Riesen Scholarship Nicole Stubbendick University of Nebraska Omaha Tricia K. Riggins Scholarship Jackson Curto University of Nebraska‑Lincoln E. Lyle Kinley, Jr. Scholarship Kennedy Darner Midland University Donald D. Kluthe Scholarship Emily Prai Midland University Donald D. Kluthe Scholarship Omar Sanchez Univ. of Nebraska at Kearney Lawrence R. Kopsa/Kopsa Charitable Foundation Scholarship Moises Acevedo University of Nebraska‑Lincoln Matthew & Teri Mercer Scholarship Ty Lantz University of Nebraska‑Lincoln Mark F. Manning Scholarship Raegan Hoyle University of Nebraska‑Lincoln Mark F. Manning Scholarship Allison Schneider Chadron State College Fred A. Lockwood/Lockwood Foundation Scholarship 18 Nebraska CPA
NESCPA Scholarships GENERAL ACCOUNTING SCHOLARSHIP RECIPIENTS Kellen Sayre Bellevue University Clara Hipolito Bellevue University Kyla Schleusener Concordia University Bree Andreasen Creighton University Breck O’Grady Creighton University Sean Stumpff Creighton University Jackson Grote Hastings College Allison Brown Creighton University Ryan Smith Creighton University Cole Essex Doane University Dylan Cox Nebraska Wesleyan Tabitha Sidders Peru State College 19 www.nescpa.org
NESCPA Scholarships Carson Swartzbaugh University of Nebraska‑Lincoln Matthew Hoffman University of Nebraska‑Lincoln Keegan Kenney University of Nebraska Omaha Emma Daniels University of Nebraska Omaha Morgan Wolzen Union College Paul Wynegar University of Nebraska‑Lincoln Christian Friesen University of Nebraska‑Lincoln Andrew Wells University of Nebraska Omaha Emily Hall University of Nebraska at Kearney Trevor DeBoer University of Nebraska‑Lincoln Riley Ruisinger University of Nebraska‑Lincoln Daniel Guenther University of Nebraska Omaha Mikaela Gaeth University of Nebraska‑Lincoln Michael Day University of Nebraska‑Lincoln Bruno Salles University of Nebraska‑Lincoln Braden Myers University of Nebraska Omaha Carter Herchenbach University of Nebraska‑Lincoln Hannah Chramosta University of Nebraska‑Lincoln Katie Hawk University of Nebraska‑Lincoln Alex Kowalczyk Wayne State College GENERAL ACCOUNTING SCHOLARSHIP RECIPIENTS 20 Nebraska CPA
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HONOR ROLL FOR THE FOUNDATION OF THE NEBRASKA SOCIETY OF CPAs THANK YOU FOR SUPPORTING FUTURE CPAs! $5,000 & More Dennis D. Blackman, Blackman & Associates PC, Omaha $1,000 to $4,999 Ryan L. Burger, Gabriel, Burger & Else CPA PC, Seward David A. Emry, Omaha Donald D. Kluthe, AmeriFirst, a division of First National Bank of Omaha, Omaha Fred A. Lockwood/Lockwood Foundation, Scottsbluff Mark F. Manning, Manning & Associates PC, Crete Matthew R. & Teri Mercer, Deloitte Tax LLP, Omaha Patrick A. Meyer, HBE LLP, Lincoln & Cheryl L. Meyer, West Gate Bank, Lincoln Tricia K. Riggins, RG & Associates CPAs LLC, Omaha Michelle R. Thornburg, Koski Professional Group PC, Omaha Sean & Becky Wolfe, Community Hospital, McCook $500 to $999 Anonymous Aundrea C. Bricker, Bricker Accounting & Tax Services LLC, Omaha Patrick J. Lavelle, Dutton & Associates PC, Omaha Neal D. Lyons, UNICO Group Inc., Lincoln $100 to $499 Robert W. Aitken, Robert W. Aitken CPA PC, Falls City Julie D. Bauman, Julie D. Bauman CPA PC, Falls City Michaela M. Belatti, Omaha Robert E. Bendig, Dodge County, Fremont Jane Branscombe Smith, Lincoln Maria L. Carlson, RSM US LLP, Omaha Lorraine A. Egger, CyncHealth, La Vista John J. Fatte, Pro-Ware LLC, Omaha Michael D. Gorka, Michael Gorka, CPA, Lincoln John W. & Ibby Hancock, Hancock & Dana PC, Omaha Nancy R. Harms, Nebraska State Bar Association, Lincoln Cindy M. Heider, Heider Family Foundation, Omaha Michael D. James, 10 Roads Express LLC, Carter Lake, Iowa Kimberly A. Keller, Hausmann Construction, Lincoln Marcy J. Luth, AMGL PC, Grand Island Eric J. Mortensen, Broomfield, Colo. Lori K. & Tim Mueller, Masimore Magnuson & Associates PC, Omaha Christi L. Olsen, Circle CPA LLC, Omaha Heather L. Pemberton, Heather L. Pemberton, CPA, Auburn Douglas D. Rieger, First Nebraska Bank, Columbus Michael P. & Beth Ripp, Ryley, Carlock & Applewhite, Phoenix, Ariz. Bruce C. Rohde, Romar Capital Group, Omaha Darlene R. Rohlfsen, Supportworks Inc., Papillion Bradley D. Rourke, Phoenix, Ariz. Brian D. Runge, Brian D. Runge, CPA, Lincoln Michelle K. Sagar, Michelle K. Sagar, CPA, LLC, Gretna Steven L. Seawall, Greenwood Shirley A. Spieker, Omaha Dan Vodvarka, Lincoln Philip A. Waldron, Lincoln Gary D. Wasserman, Precise Accounting Services Inc., Omaha Dana J. Weber, Dana J. Weber, CPA, Scottsbluff Scott D. Yank, Nebraska Bankers Association, Lincoln Richard G. Zacharia, Omaha THIS PAST YEAR, MORE THAN 140 SOCIETY MEMBERS REMEMBERED THE SOCIETY’S FOUNDATION BY MAKING NEARLY $29,000 in contributions that will support accounting students at 14 colleges and universities throughout Nebraska. Thank you to everyone on the following Foundation Honor Roll for helping to ensure the pipeline of new CPAs will continue to flow in Nebraska! Continued on page 24 22 Nebraska CPA
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Up to $99 Anonymous Judith A. Ackland, Crystal Financial Solutions LLC, Papillion Stacy A. Agee, Agee & Co., Sioux City, Iowa Richard V. Akerlund, Aurora Ritch A. Bahe, Lincoln Susan P. Baumert, Susan P. Baumert, CPA, Lincoln Patrick E. Beans, Lincoln George J. Behringer, Omaha Terri Beigh, Ernst & Young LLP, Rockledge, Fla. Richard J. Benda, Conagra Foods Inc., Omaha Darren M. Bennett, Elkhorn Robert H. Berger, Berger Elliott & Pritchard CPAs LLC, Omaha Janet M. Berry-Johnson, JBJ Media LLC, Omaha Lauren Bond, Deloitte & Touche LLP, Omaha Eric L. Bremers, CFO 4 Your Biz, Omaha Sheila A. Brugger, CFO Systems LLC, Omaha Frank H. Burnham, FH Burnham Accounting & Consulting, Omaha Dennis L. Carlson, Dennis L. Carlson, CPA, LLC, Blair Steven R. Chambers, Cassling, Omaha Kenneth L. Cheloha, North Las Vegas, Nev. Gene C. DeBoer, Omaha Michael T. DeFreece, Omaha Catherine A. Demes Maydew, BerganKDV, Omaha Grant R. Duin, RSM US LLP, Omaha John S. Elliott, Berger Elliott & Pritchard CPAs LLC Claire E. Ethington, Omaha John C. Gabel, Lincoln Sandra L. Germer, Sandra Germer, CPA, Omaha Miriam Gottlieb, Omaha James R. Greisch, Omaha Dennis J. Guinn, Dennis J. Guinn, CPA, Omaha Nathan R. Hagge, Omaha Thomas T. Hansen, Tom Hansen, CPA, Wayne Norman R. Hedgecock, Lincoln Jared J. Heins, KPMG LLP, Lincoln Margie J. Heller, Bennington Robert L. Hollingsworth, Deloitte & Touche LLP, Omaha Karmen E. Hoxie, Karmen E. Hoxie, CPA, Mound, Minn. Timothy A. Hurley, Bradenton, Fla. David A. Huss, Miami, Fla. Brett Jacobitz, Dennis L. Carlson, CPA, LLC, Blair James G. Jandrain, James G. Jandrain, CPA, Omaha Todd M. Johnson, Concordia University Nebraska, Seward Elizabeth J. Joyce, Omaha Jason D. Kennedy, Nebraska Community Foundation, Lincoln Michael C. King, Simplex Accounting Solutions LLC, Ashland Lorraine M. Kolasinski, Silverleaf Tax & Accounting Inc., Omaha Lawrence R. Kopsa, Lincoln Deborah M. Krambeck, Future Foam Inc., Council Bluffs, Iowa Gbemisola K. Labisi, Omaha Douglas J. Lacey, Lacey & Associates CPAs PC, Ralston Laurence A. Lanphier, Jr., Laurence A. Lanphier, Jr., CPA, Omaha Gustavo F. Lima, Interpublic Group (IPG), Omaha Michael P. Limas, DMSI Software, Omaha Jane A. Little, The Tax Group, Lincoln Kathryn C. Maresh, University of Nebraska-Lincoln, Lincoln Melissa E. Massey, Blair Public Library & Technology Center, Blair Kimberly K. McCormick, Big Iron Auctions, Omaha Julie A. McCoy, J.A. McCoy, CPA, PC, Omaha Dennis McMillen, McMillen Dovali Co., Omaha Bruce L. Meister, Lincoln Darrell A. Metcalf, Rehabvisions Inc., Omaha Phillip D. Meyers, Paradise Valley, Ariz. Andrew T. Miller, Dultmeier Sales, Omaha Jared P. Moscrip, Software Technology LLC, Lincoln Timothy K. Murphy, Matheson, Waverly Thomas H. Neidhardt, Neidhardt CPA PC, North Platte Gary R. Nichols, Empirical Technology Inc., Dakota Dunes, S.D. Tumi J. Oluyole, Oluyole CPA LLC, Omaha Ronald L. Paschall, Fremont Arnold J. Reeves, Omaha Performing Arts Society, Omaha Shannon L. Reider, Conagra Foods, Omaha Karen B. Rhoads, Kearney R. Lee Richardson, LIFO-PRO Inc., Omaha Julie A. Rogers, Elkhorn Resource Group LLC, Potter Alan L. Roth, Omaha Deyna C. Rouse, Creighton University, Omaha Corrine L. Scarpello, Omaha Charles J. Schmaderer, AMCON Distributing Co., Omaha Austin Sharpe, JetLinx Aviation LLC, Omaha Michael J. Sindelar, Lincoln Premium Poultry, Fremont Gerald L. Sobotka, Norfolk Teanne T. Spinharney, La Vista Kristin A. Stagemeyer, Stagemeyer CPA Group PC, McCook Tara J. Stone, Tara J. Stone, CPA, Papillion Teresa M. Sullivan, Teresa M. Sullivan, CPA, Superior Robert B. Sundquist, Security First Bank, Lincoln Steven M. Tichy, White Star Real Estate (Czech Republic), Austin, Texas Richard J. Tiwald, Deloitte & Touche LLP, Des Moines, Iowa Lewis E. Trowbridge, Santa Fe, N.M. Walter L. Waltke, Walt Waltke, CPA, Lincoln Patricia E. Wangler, Habitat for Humanity of Omaha Inc., Omaha Corey M. Watton, Fusion Medical Staffing, Omaha John K. Wilson, Robert B. Daugherty Foundation, Omaha Perry K. Wiseman, Perry K. Wiseman, CPA, Boys Town NOTE: The 2023 Foundation Honor Roll includes contributions made between Dec. 1, 2022, and Dec. 31, 2023. Continued from page 22 24 Nebraska CPA
HBE LLP is pleased to announce that for the ninth consecutive year, they have been named to the Accounting MOVE Project’s 2023 Best Firms for Equity Leadership and 2023 Best Firms for Women. With women leading 44% of the firm, HBE is one of the 13 firms awarded with both honors nationwide. “Being recognized for the ninth consecutive year as one of the Best Firms for Equity Leadership and Best Firms for Women is a testament to our unwavering commitment to creating a supportive environment where all of our associates can thrive, regardless of gender, age, race, or other diversity,” stated Scott Becker, Managing Partner of HBE. “Through our core values centered on integrity, respect, and teamwork, we will continue to support and advance flexible leadership pathways built upon unique contributions and talents.” The MOVE methodology investigates the factors proven to be essential for career success: Money, Opportunity, Vital supports, and Entrepreneurship. HBE emphasizes employment programs proven to retain mid-career women, including phased return to work for new parents, remote-work opportunities, work-life supports for busy season, and coaching to help managers lead teams based on productivity, not face time. HBE LLP RECOGNIZED FOR EQUITY LEADERSHIP FOR NINTH YEAR IN A ROW WE TAKE THE STRESS OUT OF YOUR JOB SEARCH ^ Pre-Screening Interview ^ Reference Checks ^ Facilitate Interview(s) with Potential Employers ^ Ensure Long-Term + Culture Fit ^ Guaranteed Confidentiality LEARN MORE TODAY AT WWW.LUTZ.US/TALENT 25 www.nescpa.org
WHO ARE YOUR FUTURE STARS? LET’S KEEP THE BEST & BRIGHTEST IN NEBRASKA! 14 NEBRASKA COLLEGES & UNIVERSITIES 74 STUDENTS $95,000 SCHOLARSHIPS Thanks to the ongoing and generous donations of our member CPAs, the Nebraska Society of CPAs Foundation has awarded approximately $2 million in scholarships for the education of future Nebraska CPAs over the past 47 years. Please consider a donation to support the future of the CPA profession in Nebraska. DONATE TODAY www.nescpa.org/scholarships (402) 476-8482 | society@nescpa.org Nebraska Society of CPAs Foundation 7435 O Street, Suite 100 Lincoln, NE 68510
2023 NESCPA ADVERTISER INDEX 1031 Exchange Accommodation IPE 1031......................................................................... Page 3 Education & Updates NESCPA Knowledge Hub............................................. Page 27 Employment Services Lutz ............................................................................. Page 25 Law Firms Baird Holm.................................................................. Page 11 Endacott Timmer............................................................ Page 3 Koley Jessen .............................................................. Page 21 McGrath North .............................................................. Page 5 Mergers & Acquisitions Accounting Practice Sales ......................................... Page 15 Classified Ad.................................................................Page 14 Philanthropy & Charitable Giving Omaha Community Foundation.................................. Page 10 Professional Services & Advisors alliantgroup.. . . . . . . . . . . . . . . . Page23 CPACharge.com. . . . . . . . . . . . . . . . Page28 HBELLP...................Page25 Results Business Advisors. . . . . . . . . . . . Page 2 27 www.nescpa.org
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