Bio

Cindy has over 35 years of combined management-level experience in national staffing, employee training, bonus systems, and payroll delivery systems. For the past 25 years, Cindy has provided management consulting services to the clients of Wohlenberg Ritzman & Co., LLC with a focus in tribal casinos, tribal colleges, and tribal governments. She specializes in internal audits, human resources/employee benefits, information technology, and major financial affairs, including set-up and delivery of payroll systems and serving in the position of interim Chief Financial Officer.

Client Focus

INDUSTRY

  • Tribal Casinos
  • Tribal Colleges
  • Tribal Governments & Enterprises

PRACTICE

  • Employee Benefit Plans
  • Information Technology
  • Internal Audits
  • Payroll
  • Strategic Business Planning

SELECTED EDUCATIONAL ENGAGEMENTS

Adjunct Professor for Mount Marty College
Yankton, South Dakota

Adjunct Professor for Little Priest Tribal College
Winnebago, Nebraska

DESIGNATIONS

Master Degree in International Management (MIM)

COMMUNITY INVOLVEMENT

Treasurer, Wild Turkey Days Committee
Spencer, Nebraska

EDUCATION

Masters in International Management, Finance,
University of Denver – Denver, Colorado

Bachelor of Science, Chemistry,
University of South Dakota – Vermillion, South Dakota

Bachelor of Science, German,
University of South Dakota – Vermillion, South Dakota

Jessica_cropped

Jessica Gadeken

MPA, CPA, CGMA

Director

Bio

Jessica has been in public accounting since 2005. Her industry specialization includes governmental and non-profit entities with a focus on state, local, and tribal governments. Her responsibilities include financial statement and compliance audits; assisting in the preparation and review of annual financial statements, related footnotes and combining schedules; and serving in the position of Interim Finance Director for governmental and non-profit entities.

Client Focus

INDUSTRY

  • Financial Institutions
  • Health Care
  • Low-Income & Public Housing
  • Non-Profit
  • State & Local Governments
  • Tribal Governments & Enterprises

PRACTICE

  • Audits
  • Financial Statements

DESIGNATIONS

Certified Public Accountant (CPA)
Licensed in Arizona and South Dakota

Chartered Global Management Accountant (CGMA)

PROFESSIONAL AFFILIATIONS

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

COMMUNITY INVOLVEMENT

Vice President and Treasurer, Meridian District of Downtown Yankton
Past Board Member, Susan G. Komen South Dakota Affiliate
Past Member, Yankton Morning Optimist Club

EDUCATION

Master of Professional Accountancy,
University of South Dakota – Vermillion, South Dakota

Bachelor of Arts, Accounting
Mount Marty College – Yankton, South Dakota

Kathy Nordstrom

Kathryn J. Nordstrom

MPA, CPA, CGMA

Partner

Bio

Kathryn has practiced public accounting since 1984 and specializes in providing professional and proactive services to tribal entities and financial institutions. She provides accounting and auditing services, as well as management consulting, to tribal governments and their related entities, focusing on giving her clients a practical, clear understanding of findings to help them improve their operations and providing management services as an interim finance officer. She has managed all stages of financial institution audits and director’s exams, including engagement reviews, planning, compliance testing, fieldwork, and report preparation.

Client Focus

INDUSTRY

  • Financial Institutions
  • Higher Education
  • State & Local Governments
  • Tribal Casinos
  • Tribal Colleges
  • Tribal Governments

PRACTICE

  • Agreed Upon Procedures
  • Audits, Reviews & Compilations
  • Management consulting
  • Governmental Auditing

DESIGNATIONS

Certified Public Accountant (CPA)
Licensed in Arizona, California, Iowa, Kansas, Minnesota, Montana, Nebraska, New Mexico, South Dakota, Texas, Wisconsin, and Wyoming

Chartered Global Management Accountant (CGMA)

PROFESSIONAL AFFILIATIONS

Member, American Institute of Certified Public Accountants
Member, South Dakota Society of Certified Public Accountants
Member, Governmental Audit Quality Center – AICPA

COMMUNITY INVOLVEMENT

Past Member, Mount Marty College Board of Trustees
Past Member, Mount Marty College Finance Committee
Past Member, Yankton Community Transportation Program Board
Past Honoree, University of South Dakota Alumnus of the Year

EDUCATION

Master of Professional Accountancy,
University of South Dakota – Vermillion, South Dakota

Bachelor of Science, Accounting,
University of South Dakota – Vermillion, South Dakota

Bio

Mollie joined Wohlenberg, Ritzman & Co., LLC in 2022 and has been in public accounting since 2014. Her primary focus is on business and individual taxation. She provides tax and accounting services to businesses through general accounting services such as QuickBooks consultation and training, sales tax, payroll, and strategic year-end planning.

Client Focus

INDUSTRY

  • Construction
  • Higher Education
  • Manufacturing
  • Non-Profit
  • Retail
  • State & Local Governments

PRACTICE

  • Audits
  • Employee Benefit Plans
  • Financial Statements
  • Management Consulting

DESIGNATIONS

Certified Public Accountant (CPA)
Licensed in South Dakota

PROFESSIONAL AFFILIATIONS

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

COMMUNITY INVOLVEMENT

Past Member, Mount Marty College Board of Trustees
Past Member, Mount Marty College Finance Committee
Past Member, Yankton Community Transportation Program Board
Past Honoree, University of South Dakota Alumnus of the Year

EDUCATION

Bachelor of Arts, Accounting and Business Administration
Augustana University – Sioux Falls, South Dakota

Bio

Magan joined Wohlenberg Ritzman & Co., LLC in 2017, bringing a wealth of experience from her six-year career in private accounting. During this time, she honed her expertise across both the non-profit and for-profit sectors, gaining a deep understanding of diverse financial environments.

As an Audit Manager at WRC, Magan specializes in auditing and accounting services, with a particular focus on governmental and non-profit audits. Her commitment to excellence and meticulous attention to detail ensures that her clients receive comprehensive and reliable financial insights.

Outside of work, Magan enjoys staying active through running and spending time outdoors. She cherishes moments with her husband and their four children, whether it’s family adventures or attending her kids’ sporting events. Magan also loves unwinding with a good book whenever she gets the chance.

Client Focus

INDUSTRY

  • Non-Profit
  • State & Local Governments
  • Tribal Governments & Enterprises

PRACTICE

  • Audits
  • Financial Statements
  • Management Consulting

DESIGNATIONS

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PROFESSIONAL AFFILIATIONS

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COMMUNITY INVOLVEMENT

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EDUCATION

Master of Business Administration
University of Sioux Falls – Sioux Falls, South Dakota

Bachelor of Business Administration, Accounting
University of South Dakota – Vermillion, South Dakota

Keith 2025

Keith Knutson

CPA

Senior Audit Manager

Bio

Keith joined Wohlenberg Ritzman & Co., LLC in 2001 as a Staff Accountant and currently serves in the position of Senior Audit Manager. He specializes in preparing financial statements for a broad range of industries. He has over 45 years of accounting experience. Prior to joining the firm, Keith served as a Bank Examiner for a state regulatory authority, a Cashier for a community bank, and a Controller for an implement dealership.

Client Focus

INDUSTRY

  • Financial Institutions
  • Health Care
  • Low-Income & Public Housing
  • Non-Profit
  • State & Local Governments
  • Tribal Governments & Enterprises

PRACTICE

  • Audits
  • Financial Statements

DESIGNATIONS

Certified Public Accountant (CPA)
Licensed in South Dakota

PROFESSIONAL AFFILIATIONS

Member, American Institute of Certified Public Accountants
Member, South Dakota Society of Certified Public Accountants

COMMUNITY INVOLVEMENT

Vice President and Treasurer, Meridian District of Downtown Yankton
Past Board Member, Susan G. Komen South Dakota Affiliate
Past Member, Yankton Morning Optimist Club

EDUCATION

Bachelor of Science in Business Administration,
University of South Dakota –Vermillion, South Dakota

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Patrick Whetham

MPA, CPA

Audit Manager

Bio

Patrick joined Wohlenberg Ritzman & Co., LLC in November 2024 as an Audit Manager. He brings a wealth of knowledge to the Firm with 4 years of prior public accounting experience and 3 years of private accounting experience at a financial institution. His focus is successfully leading audit teams in the Firm’s preparation of financial statement audits and single audits for a variety of clients, and also assisting with special projects in the management consulting division.

Client Focus

INDUSTRY

  • Construction
  • Higher Education
  • Manufacturing
  • Non-Profit
  • Retail                                    
  • State & Local Governments    

PRACTICE

  • Audits
  • Employee Benefit Plans
  • Financial Statements
  • Management Consulting

DESIGNATIONS

Certified Public Accountant (CPA)
Licensed in South Dakota

PROFESSIONAL AFFILIATIONS

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

COMMUNITY INVOLVEMENT

Vice President and Treasurer, Meridian District of Downtown Yankton
Past Board Member, Susan G. Komen South Dakota Affiliate
Past Member, Yankton Morning Optimist Club

EDUCATION

Master of Professional Accountancy
Augustana University – Sioux Falls, South Dakota

Bachelor of Science, Accounting, Cum Laude
Dakota Wesleyan University – Mitchell, South Dakota

Keegan 2025

Keegan Savary

MBA, CPA

Audit Manager

Bio

Keegan joined Wohlenberg Ritzman & Co., LLC in 2020 as an intern and joined the staff full-time in May 2021. As a staff accountant for WRC, his focus is on auditing and accounting services.

Client Focus

INDUSTRY

  • Non-Profit
  • State & Local Governments
  • Tribal Governments & Enterprises  

PRACTICE

  • Audits
  • Financial Statements

DESIGNATIONS

Certified Public Accountant (CPA)
Licensed in South Dakota

PROFESSIONAL AFFILIATIONS

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

COMMUNITY INVOLVEMENT

Vice President and Treasurer, Meridian District of Downtown Yankton
Past Board Member, Susan G. Komen South Dakota Affiliate
Past Member, Yankton Morning Optimist Club

EDUCATION

Master of Business Administration – Public Accounting
Wayne State College – Wayne, Nebraska

Bachelor of Business Administration, Accounting, Criminal Justice
Mount Marty University – Yankton, South Dakota

Wanda 2025

Wanda Allen

MPA, CPA, CGMA

Tax/Accounting Coordinator

Bio

Wanda has spent over a decade working at Wohlenberg Ritzman & Co., LLC after a few years working in a medical facility. She currently serves as the Tax/Accounting Coordinator and is responsible for managing deadlines, coordinating cross-departmental collaboration, and overseeing the timely preparation of accounting, bookkeeping, tax, and consulting activities for clients. Wanda is dedicated to upholding industry standards, strives to enhance operational efficiency, and contributes to organizational success.

Client Focus

DESIGNATIONS

Certified Public Accountant (CPA)
Licensed in Arizona and South Dakota

Chartered Global Management Accountant (CGMA)

PROFESSIONAL AFFILIATIONS

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

COMMUNITY INVOLVEMENT

Vice President and Treasurer, Meridian District of Downtown Yankton
Past Board Member, Susan G. Komen South Dakota Affiliate
Past Member, Yankton Morning Optimist Club

EDUCATION

Bachelor of Arts, Accounting
Mount Marty College – Yankton, South Dakota

Bio

Mariah joined Wohlenberg Ritzman & Co., LLC in January 2022 as an Intern, joined the staff part-time in January 2023, and full-time in January 2024 as a Staff Auditor I. Her focus is on auditing and accounting services, and also assisting with special projects in the management consulting division.

Client Focus

INDUSTRY

  • Non-Profit
  • State & Local Governments
  • Tribal Governments & Enterprises

PRACTICE

  • Audits
  • Financial Statements
  • Management Consulting

DESIGNATIONS

Certified Public Accountant (CPA)
Licensed in Arizona, California, Iowa, Kansas, Minnesota, Montana, Nebraska, New Mexico, South Dakota, Texas, Wisconsin, and Wyoming

Chartered Global Management Accountant (CGMA)

PROFESSIONAL AFFILIATIONS

Member, American Institute of Certified Public Accountants
Member, South Dakota Society of Certified Public Accountants
Member, Governmental Audit Quality Center – AICPA

COMMUNITY INVOLVEMENT

Past Member, Mount Marty College Board of Trustees
Past Member, Mount Marty College Finance Committee
Past Member, Yankton Community Transportation Program Board
Past Honoree, University of South Dakota Alumnus of the Year

EDUCATION

Master of Professional Accountancy
University of South Dakota – Vermillion, South Dakota

Bachelor of Arts,  Accounting
Mount Marty University – Yankton, South Dakota

Kathleen 2025

Kathleen Doyle

CPA

Senior Tax Specialist

Bio

Kathleen has practiced public accounting since 1978, including owning her own accounting firm in Petaluma, California for 35 years. She has a broad industry focus and her areas of expertise include tax, tax planning, and strategic business consulting.

Client Focus

DESIGNATIONS

Certified Public Accountant (CPA)
Licensed in California and South Dakota

PROFESSIONAL AFFILIATIONS

Member, American Institute of Certified Public Accountants
Member, South Dakota Society of Certified Public Accountants

COMMUNITY INVOLVEMENT

Member, Santa Rosa Junior College Foundation
Treasurer, Petaluma GAP Winegrowers’ Alliance
Past Member, Santa Rosa Junior College Board of Trustees
Past President & Past Treasurer, Petaluma Chamber of Commerce
Past President & Past Treasurer, Petaluma Sunrise Rotary Club
Past Treasurer, Petaluma Lion’s Club

EDUCATION

Bachelor of Arts
Hood College – Frederick, Maryland

Mike 2025

Mike Friese

CPA

Tax/Accounting Specialist

Bio

Mike graduated from the University of Sioux Falls, South Dakota, in 2020.  After working for another public accounting firm for three years, he joined Wohlenberg Ritzman & Co., LLC in 2023.  Mike works primarily in the areas of tax, accounting services, and management consulting.  

Client Focus

INDUSTRY

  • Non-Profit
  • State & Local Governments
  • Tribal Governments & Enterprises

PRACTICE

  • Audits
  • Financial Statements
  • Management Consulting

DESIGNATIONS

Certified Public Accountant (CPA)
Licensed in South Dakota

PROFESSIONAL AFFILIATIONS

Member, South Dakota Society of Certified Public Accountants

COMMUNITY INVOLVEMENT

Past Member, Mount Marty College Board of Trustees
Past Member, Mount Marty College Finance Committee
Past Member, Yankton Community Transportation Program Board
Past Honoree, University of South Dakota Alumnus of the Year

EDUCATION

Bachelor of Arts in Accounting and Minor in Finance
Sioux Falls University – Sioux Falls, South Dakota

Jon 2025

Jon Hento

MPA, CPA, CGMA

Management Consulting Specialist

Bio

Jon has over 35 years of accounting experience with tribal casinos and served as a controller. He has experience in preparing financial statements, accounts payable, accounts receivable, 941’s, W2’s, other required tax returns, and preparing analysis reports for casino operations.

Client Focus

INDUSTRY

  • Non-Profit
  • Tribal Governments & Enterprises
  • Tribal Casinos

PRACTICE

  • Audits, Reviews & Compilations
  • Financial Statement
  • Management Consulting

DESIGNATIONS

Certified Public Accountant (CPA)
Licensed in Arizona and South Dakota

Chartered Global Management Accountant (CGMA)

PROFESSIONAL AFFILIATIONS

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

COMMUNITY INVOLVEMENT

Vice President and Treasurer, Meridian District of Downtown Yankton
Past Board Member, Susan G. Komen South Dakota Affiliate
Past Member, Yankton Morning Optimist Club

EDUCATION

Bachelor of Science in Business Administration, Accounting
University of South Dakota – Vermillion, South Dakota

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Rachael Massey

CPA

Accounting Associate

Bio

Rachael joined Wohlenberg Ritzman & Co., LLC in 2023 after a decade of office administrative work.  As an Accounting Associate, she provides bookkeeping and tax support services to the Firm’s clients, including payroll processing and payroll and sales tax reporting.

Client Focus

INDUSTRY

  • Food & Beverage
  • Individuals
  • Non-Profit
  • Retail
  • Construction

PRACTICE

  • Bookkeeping
  • Business Tax Support
  • Personal Tax Support
  • Payroll

DESIGNATIONS

Certified Public Accountant (CPA)
Licensed in South Dakota

PROFESSIONAL AFFILIATIONS

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

COMMUNITY INVOLVEMENT

Past Member, Mount Marty College Board of Trustees
Past Member, Mount Marty College Finance Committee
Past Member, Yankton Community Transportation Program Board
Past Honoree, University of South Dakota Alumnus of the Year

EDUCATION

Associate Degree in Business Administration
Saddleback College – Mission Viejo, California

Pursuing Bachelor of Business Administration, Accounting
Colorado State University – Denver, Colorado

Cassie McClemans

Cassie McClemans

MPA, CPA, CGMA

Audit Coordinator

Bio

Cassie joined Wohlenberg Ritzman & Co., LLC in 2012, bringing four years of banking experience with her. As our Audit Coordinator, she’s the go-to person for keeping the audit process on track. From sending out audit notifications and coordinating audit setups with the team to organizing documentation and tracking requests, Cassie makes sure everything runs smoothly. She also monitors timelines, keeps audit folders organized, and stays in close communication with staff to address progress, priorities, and any issues that come up.

In addition to her audit responsibilities, Cassie lends her expertise to bookkeeping and tax projects, showing her versatility and dedication to client needs. At our Madison office, her approachable and professional demeanor makes her a welcoming presence for both clients and coworkers.

Client Focus

DESIGNATIONS

Certified Public Accountant (CPA)
Licensed in Arizona and South Dakota

Chartered Global Management Accountant (CGMA)

PROFESSIONAL AFFILIATIONS

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

COMMUNITY INVOLVEMENT

Member, Yankton Morning Optimist Club

EDUCATION

Bachelor of Business Administration,
Mount Marty College – Yankton, South Dakota

Blaine4

Blaine Meier

cpa

Senior Tax Specialist

Bio

Blaine has practiced public accounting for over 35 years and has been a Partner of Wohlenberg Ritzman & Co., LLC for the past 20 years. His primary focus is business and individual taxes with extensive experience in estate, trust, 401K and employee benefit administration.

Client Focus

INDUSTRY

  • Agriculture & Agrelated
  • Automotive
  • Construction
  • Estates & Trusts
  • Food & Beverage
  • IndividualsManufacturing

PRACTICE

  • Business Tax
  • Credits & Incentives
  • Merger & Acquisition
  • Personal Tax
  • State & Local Tax
  • Strategic Business Planning
  • Succession Planning
  • Tax Planning

DESIGNATIONS

Certified Public Accountant (CPA)
Licensed in South Dakota

PROFESSIONAL AFFILIATIONS

Member, American Institute of Certified Public Accountants
Member, South Dakota Society of Certified Public Accountants

COMMUNITY INVOLVEMENT

Treasurer, Yankton Community Library Foundation
Past Member & Scorekeeper, Hillcrest Pro-Am Committee
Yankton, South Dakota

EDUCATION

Bachelor of Science, Accounting
University of South Dakota – Vermillion, South Dakota

Luis 2025

Luis Ruiz

MPA, CPA, CGMA

Senior Staff Auditor

Bio

Luis joined Wohlenberg Ritzman & Co., LLC in 2020 as an intern and joined the staff full-time in May 2021. As a staff accountant for WRC, his focus is on auditing and accounting services.

Client Focus

INDUSTRY

  • Non-Profit
  • State & Local Governments
  • Tribal Governments &
  • Enterprises

PRACTICE

  • Audits
  • Financial Statements

DESIGNATIONS

Certified Public Accountant (CPA)
Licensed in Arizona and South Dakota

Chartered Global Management Accountant (CGMA)

PROFESSIONAL AFFILIATIONS

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

COMMUNITY INVOLVEMENT

Vice President and Treasurer, Meridian District of Downtown Yankton
Past Board Member, Susan G. Komen South Dakota Affiliate
Past Member, Yankton Morning Optimist Club

EDUCATION

Pursuing Master of Professional Accountancy
University of South Dakota – Vermillion, South Dakota

Bachelor of Business Administration, Accountancy
Mount Marty University – Yankton, South Dakota

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Dawn Hildebrandt

CPA

Administrative Support Specialist

Bio

Dawn comes to Wohlenberg Ritzman & Co., LLC after working 10 + years in the factoring industry and 6 years prior to that in the banking world. Dawn joined Wohlenberg Ritzman & Co., LLC in September 2025 as an Administrative Support Specialist. She will greet you with a smile and some conversation every time you see her in the Madison location. She has been in the Madison area for close to 20 years, so she is a familiar face in the community. Outside her professional life, she enjoys spending quality time with her family and friends, helping her husband on the family farm, coaching, volunteering, and reading. You will see her cheering on her 4 children at all sorts of events, so feel free to come chat with her at any time.

Client Focus

DESIGNATIONS

Certified Public Accountant (CPA)
Licensed in South Dakota

PROFESSIONAL AFFILIATIONS

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

COMMUNITY INVOLVEMENT

Vice President and Treasurer, Meridian District of Downtown Yankton
Past Board Member, Susan G. Komen South Dakota Affiliate
Past Member, Yankton Morning Optimist Club

EDUCATION

Bachelor in Business Administration, Finance and Accounting,
with emphasis in Economics
Dordt University – Sioux City, Iowa

Bio

Sam joined Wohlenberg Ritzman & Co., LLC as a Staff Auditor I and is currently working toward a Bachelor’s degree in Accounting at the University of South Dakota. In his role, he supports audit and assurance engagements, gaining valuable hands-on experience while contributing to client service efforts. Sam is committed to developing his accounting knowledge and delivering dependable, high-quality work as he begins his professional career.

Client Focus

DESIGNATIONS

Certified Public Accountant (CPA)
Licensed in South Dakota

PROFESSIONAL AFFILIATIONS

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

COMMUNITY INVOLVEMENT

Vice President and Treasurer, Meridian District of Downtown Yankton
Past Board Member, Susan G. Komen South Dakota Affiliate
Past Member, Yankton Morning Optimist Club

EDUCATION

Bachelor in Business Administration, Finance and Accounting,
with emphasis in Economics
Dordt University – Sioux City, Iowa

Bio

Jack joined Wohlenberg Ritzman & Co., LLC in 2026 as a Staff Auditor I after earning a Bachelor of Arts, cum laude, and a Master of Professional Accountancy from Augustana University in Sioux Falls, South Dakota. He assists with audit and assurance engagements and is dedicated to providing quality service while building a strong foundation in the accounting profession.

Client Focus

DESIGNATIONS

Certified Public Accountant (CPA)
Licensed in South Dakota

PROFESSIONAL AFFILIATIONS

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

COMMUNITY INVOLVEMENT

Vice President and Treasurer, Meridian District of Downtown Yankton
Past Board Member, Susan G. Komen South Dakota Affiliate
Past Member, Yankton Morning Optimist Club

EDUCATION

Bachelor in Business Administration, Finance and Accounting,
with emphasis in Economics
Dordt University – Sioux City, Iowa

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Cammi Wavrunek

CPA

Administrative Support Specialist

Bio

Cammi joined Wohlenberg Ritzman & Co., LLC as an Administrative Support Specialist, bringing more than 13 years of experience in the banking industry. Her background in customer service, financial services, and business operations allows her to provide dependable support to both clients and team members. Cammi holds an Associate of Arts degree in Business Administration and is committed to delivering exceptional service while helping ensure the smooth operation of the firm. Outside of work, Cammi enjoys spending time with her family, boating, and serving her community as a volunteer EMT.

Client Focus

DESIGNATIONS

Certified Public Accountant (CPA)
Licensed in South Dakota

PROFESSIONAL AFFILIATIONS

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

COMMUNITY INVOLVEMENT

Vice President and Treasurer, Meridian District of Downtown Yankton
Past Board Member, Susan G. Komen South Dakota Affiliate
Past Member, Yankton Morning Optimist Club

EDUCATION

Bachelor in Business Administration, Finance and Accounting,
with emphasis in Economics
Dordt University – Sioux City, Iowa