Our firm is stacked with experts with a deep understanding of the financial world.  We maintain a high standard of integrity, hard work, and clear communication.  We are professional, but down to earth – and these values are integral to our successful client relationships.

  • Fred Thurman

    CPA Partner (semi-retired)

    Fred Thurman holds a Bachelor of Science degree in accounting from University of South Dakota, he was one of the founding partners of Thurman, Comes, Foley & Company. With well over 40 years of experience, Fred has extensive experience in hotel development, telecommunications and ethanol manufacturing. He currently serves on numerous Poet ethanol plant boards and has generously donated time to various non-profit boards over his career.

  • Ron Comes

    CPA Partner

    Ron graduated from the University of Nebraska with a Bachelor of Science degree in Business Administration. He has over 35 years experience in public accounting and provides tax, accounting and consulting services to individuals, financial institutions, agricultural related industries, non-profit organizations and various retail and wholesale businesses. He is a member of the South Dakota CPA Society, the Nebraska CPA Society and the American Institute of Certified Public Accountants. Ron and his wife Vicky enjoy spending time at their lake home on Lake Poinsett and with their two sons, daughter in-laws and six grandchildren in Chicago and Boston.

  • Dan Foley

    CPA Partner

    Dan graduated from the University of South Dakota with honors, earning a degree in Business Administration. Dan began his public accounting career in 1983 and joined TCF & Co. in 1991. He provides accounting, tax and business consulting services to clients in a number of industries, including medical practices, food and beverage services, manufacturing, construction and retail and wholesale businesses. He takes great pride in developing personal relationships with his clients in order to better serve them. He is a member of the American Institute of Certified Public Accountants and the South Dakota CPA Society. He presently serves on the board of the Ronald McDonald House. He and his wife Lynn have two children in college, both of whom he coached in youth sports.

  • Mary Dally

    CPA Partner

    Mary graduated from the University of South Dakota with a Bachelor of Science degree in Business Administration and Accounting. With over 31 years of experience, her areas of expertise are wealth and tax planning for businesses, individuals, trusts, estates, qualified benefit plan audits, business consulting, and attest services. She is a member of the American Institute of Certified Public Accountants and the South Dakota CPA Society. She presently serves on the board of directors for the Avera Foundation, Better Business Bureau of Sioux Falls, Downtown Sioux Falls, and holds several other past board member positions. Mary and her husband Nate have three children. They enjoy family, sports, and movies.

  • Jason Forbes

    CPA Partner

    Jason has a Bachelor of Science, Business Administration from the University of South Dakota. He has more than 20 years of public accounting experience, with expertise in the areas of audit, business consulting and taxation and individual income taxation. He serves clients in a variety of industries, including manufacturing, wholesale and retail businesses, trucking, construction and food service. He also provides audit and tax services to non-profit organizations. He is licensed in South Dakota and Iowa and is a member of the American Institute of Certified Public Accountants and the South Dakota CPA Society. He also serves on the audit committees for the City of Sioux Falls and the Sioux Falls Area Community Foundation. Outside of his professional life, Jason and his wife Lynne have three children. Jason enjoys spending time with his family, traveling, golfing, and reading.

  • Jerry Gross

    CPA Partner

    Jerry graduated from California State University Fresno with a Bachelor of Science degree in Business Administration with a concentration in accounting. He provides business, tax, succession and estate tax planning for small business owners and high net worth individuals. He also supervises audits and reviews of non-profit organizations, completes business and investment analysis for high income individuals, tax consulting for real estate transactions, including tax deferred exchanges. He has extensive experience in tax and business planning for agricultural enterprises, construction and property development companies, real estate firms, professionals, partnerships, LLCs and owners. Jerry is a member of the American Institute of Certified Public Accountants, South Dakota CPA Society and is licensed in South Dakota and California. Outside of work Jerry loves outdoor sports, especially golf. He and wife Loretta enjoy spending time with their two sons and their families.

  • Cathy Harr

    CPA Partner

    Cathy graduated from Augustana University with a Bachelor of Arts degree in Professional Accountancy. Cathy provides clients with tax, consulting, audit, review, and other assurance services. She serves a wide range of individuals and organizations, from small, closely-held businesses to not-for-profit entities to large corporations. She is a member of the South Dakota CPA Society and American Institute of Certified Public Accountants. She volunteers for several nonprofit organizations and is a member of the Sioux Empire United Way Success by 6 Impact team. Cathy and her husband, Andrew, live in Sioux Falls and are parents of two boys. In her free time, Cathy enjoys spending time with her family, sports, and being outdoors.

  • Meghan Garry

    CPA Manager

    Meghan has a Bachelor of Arts degree in Professional Accountancy and Business Administration from Augustana University. Meghan joined Thurman, Comes, Foley, & Co, LLP in January 2012 after working at a national accounting firm for three years and in private accounting for three years. Currently, Meghan serves a wide variety of individuals and organizations ranging from large corporations, not-for-profit entities, small closely-held business. Meghan provides our clients with tax, compliance, assurance, and planning services. She is a member of the American Institute of Certified Public Accountants and the South Dakota CPA Society. Meghan, her husband Brad, and twin sons Jackson and Brantley, live in Humboldt, SD. In her free time, Meghan enjoys spending time with her family, reading, and camping.

  • Marilyn Hurley

    CPA Staff Accountant

    Marilyn graduated Summa Cum Laude from Morningside College with a Bachelor of Science degree in Accounting, Computer Programming, and Math. After leaving the accounting profession to raise her four children, she joined Thurman, Comes, Foley, and Co., LLP in January 2017. Marilyn has experience in performing audits, reviews, compilations, and income tax preparation for businesses and individuals. She is a member of the American Institute of Certified Public Accounts and the South Dakota CPA Society. Marilyn and her husband Lynn live on a farm near Canton, SD. Marilyn enjoys spending time with her family and is actively involved in the family farm.

  • Nina Pottebaum

    Administrative Assistant

    Nina has over 20 years of office assistant/manager experience. As the first face clients see when they enter the office, she handles much of the firm's administrative duties. Outside of work she enjoys spending time with her husband Denny of 30 years, and their two daughters and their families, and two grandsons Tate & Cooper. They love watching any kind of sport but specifically love to cheer on the Minnesota Vikings and Minnesota Twins.

  • Karen Wallenstein

    Paraprofessional / Staff Accountant

    Karen has been with the firm for 37 plus years providing internal support services to the firm including; accounts receivable, software installations and implementation; and staff support. Karen also assists our clients with bookkeeping, payrolls and individual tax service. In her spare time, Karen enjoys art, music, being outdoors, walking, hiking, exercise, and spending time with her large family.

  • Kelly Hicks

    Paraprofessional / Staff Accountant

    Kelly graduated Nettleton College with certificates in Accountant and Computer Science. She has 28 plus years of experience in the accounting profession. With extensive experience in tax returns, payroll and sales tax returns, monthly bookkeeping, QuickBooks consulting, and Sage software consulting. Kelly enjoys spending time with her two children and being outdoors.

  • Michelle West-Nelson

    Paraprofessional / QuickBooks Pro Advisor

    Michelle graduated from Dakota State University with an Associated Degree in Business. She has a background in banking, accounting, and bookkeeping with over 30 year of experience. Michelle is responsible for a variety of client services including payroll, payroll tax returns, year-end reporting, and sales and use tax returns. She is a certified QuickBooks ProAdvisors as well as certified in Microsoft Excel.

  • Renee Hardy

    Paraprofessional / QuickBooks Pro Advisor

    Renee has an Associates Degree in Computer Information Systems & Accounting from National Business College. Renee has over 20 years of bookkeeping and payroll experience. Being a certified QuickBooks ProAdvisor, Renee has a wealth of knowledge in the area of QuickBooks consulting, payroll and reporting, and bookkeeping. Renee, with her husband Brian, like to spend time with their grandkids and watching football. She is also an avid quilter.

  • Zach Hueners

    Staff Accountant

    After serving as a summer intern and part-time during the fall, Zachary joined Thurman, Comes, Foley & Co., LLP full time in December 2014. He received a Bachelor of Arts degree in Economics from South Dakota State University and a Masters of Professional Accounting (MPA) from the University of South Dakota. Zach has experience in performing audits, reviews, compilations, and income tax preparation for individuals and businesses. In his free time, Zach enjoys spending time with his friends, golfing, and pool lounging.

  • Heather Petersen

    Paraprofessional / QuickBooks Pro Advisor

    Heather has a Bachelor of Arts degree in Accounting from the University of Sioux Falls. Her specialties include interim financial statements, bookkeeping, mulit-state payroll, W-2s/1099's, QuickBooks support, Peachtree (Sage 50), and Sage 100. She is a certified QuickBooks ProAdvisor. Heather and her family, husband Keith and sons Wyatt & Jordan reside north of Sioux Falls. Along with spending time with her family four-wheeling and dirt bike riding she’s also a school based mentor and does volunteer work.

  • Candice Wilcox

    Paraprofessional / QuickBooks Pro Advisor

    Candice holds a Bachelor of Science degree in Business Administration and a Master of Professional Accountancy from the University of South Dakota. She has over 14 years of bookkeeping and payroll experience. She is a certified QuickBooks ProAdvisor. Candice is also a member of the South Dakota CPA Society, Minnehaha Sertoma Club, and PEO Chapter CH. Outside of work, Candice enjoys spending time with her family, reading, bowling and cooking.

  • Alex Mischke

    Staff Accountant

    Alex graduated from Augustana University in 2015 with a Bachelor of Arts Degree in Professional Accountancy and Business Administration. She has experience in QuickBooks, income tax preparation for individuals and businesses, compilations, audits and reviews. Alex is originally from a small town in southwestern Minnesota. She is working toward obtaining her CPA certification. In her spare time she enjoys spending time with friends and family, attending her siblings’ various sporting events, traveling, and reading.

  • Esther Burman

    Paraprofessional

    Ester has a Bachelor of Arts Degree in Accounting and Business Administration from the University of Sioux Falls. She has over 20+ years of experience in the accounting field. She is skilled in the area of QuickBooks and Sage 50 (Peachtree). Ester and her husband, with their children have 5 grandchildren, 3 boys and 2 girls. They love spending time with them as they keep her energized. She loves the outdoors, spending time designing and planting a variety of flowers.

  • David Green

    Staff Accountant

    David graduated in May 2015 from Northwestern College with a Bachelor of Arts degree in Accounting and a minor in Math. He works with individual and business tax preparation as well as attest work. David is originally from a small town in Missouri. In his spare time he enjoys playing sports and spending time with friends and family.

  • Jeff Letcher

    Staff Accountant

    In 2016 Jeff received a Bachelor of Science degree in Business Administration with a major in accounting from the University of South Dakota. He works with individual and business tax preparation as well as attest work. In his spare time he enjoys traveling, spending time with friends, music, and watching movies and TV shows.