
Toby R. Kommer, CPA
Email: tkommer@hagakommer.com
Toby's specialties include consulting with small business owners on tax and financial matters. He also provides outsourced CFO services for a variety of clients and is still active in bank consulting.
Toby was born in Detroit Lakes, Minnesota and grew up in the Minnesota lakes country. After graduating from Concordia College in Moorhead, MN with a degree in accounting, he took a position with Community First Bankshares in Fargo, ND and spent ten years with the company serving in a variety of roles including Senior Vice President of Finance. He also worked seven years as Chief Financial Officer for a community bank prior to joining Haga & Associates.
Toby and his wife Michelle, have three daughters and currently live in North Fargo. He has served on the Board of Directors for Fargo/Moorhead Junior Achievement and as the Board Chair for the Forward Foundation. He and his wife have been an active foster family for children in the Fargo area for a number of years. He and his family enjoy spending time together at their lake home in Minnesota. Toby is also an avid sports fan and enjoys hunting during the winter months.
Education- Bachelor of Science, Accounting & Economics - Concordia College
- Masters of Science, Central Michigan University
- Certified Public Accountant, North Dakota
- Certified Bank Auditor
- Chartered Global Management Accountant, AICPA
- Property & Casualty Insurance License - North Dakota
- Series 7 and Series 66 Investment Licenses
- North Dakota Society of Certified Public Accountants
- Minnesota Society of Certified Public Accountants
- American Institute of Certified Public Accountants

Gerald Haga, CPA
Email: ghaga@hagakommer.com
Gerry is an entrepreneur, self employed for 30 years, and he is a CPA with 35 years of tax and business accounting experience. His specialties include consulting with small business and agricultural owners in tax and financial planning matters.
Gerry was born in Grand Forks and grew up in Northwood. After graduating from the University of North Dakota with a degree in accounting, he took a position as a corporate tax auditor with the North Dakota Tax Department. He also worked five years as a tax specialist with a regional CPA firm prior to starting his own business.
Gerry has been married to Sherry for 33 years and they have three daughters. He has served on the Tax Committee for the ND CPA Society, the Moorhead Country Club Board of Directors, and at Hope Lutheran Church on the Development Foundation and with the Sunday school music program. He is an avid sports fan and enjoys golfing, basketball, and outdoor activities including spending time at the lake with family and friends.
Education- Bachelor of Science, Accounting - University of North Dakota
- Certified Public Accountant, North Dakota and Minnesota
- North Dakota Society of Certified Public Accountants
- Minnesota Society of Certified Public Accountants

WILLIAM F. Fercho, MBA,CPA
Email: bfercho@hagakommer.com
Bill retired from public accounting in May 2019, but is available to his former clients for consulting as needed.
Bill returned to his hometown of Fargo, ND in 1992 from Arizona to begin his accounting career with Charles Bailly & Co. In 1995, he joined Anderson, Keszler & Associates and became a partner in Anderson & Fercho, PLLC in 2004. In January 2016, Bill became the sole owner and President of Anderson & Fercho, PLLC. Haga Kommer acquired Anderson & Fercho, PLLC in November 2017.
Bill and his wife, Sheri, live in Fargo and have one son. Bill has served on the Executive Committee of several local non-profit organizations including roles as Chairman, Vice Chairman, and Treasurer. His hobbies include golf and hunting.
EDUCATION- Bachelor of Science, Finance - Arizona State University
- Master of Business Administration, Accounting - Arizona State University
- Certified Public Accountant, North Dakota
- North Dakota Society of Certified Public Accountants

brad booth
Email: bbooth@hagakommer.com
Brad has been serving tax clients for over 30 years, working with individuals, partnerships, corporations, estates and trusts. His practice has had an emphasis on retail trade with a focus on independently owned grocery stores.
Brad and his wife Debra have a son and a daughter and live in Fargo. Brad has served on numerous non-profit activities and is currently serving on the finance committee at Calvary United Methodist Church. In his free time, Brad enjoys fishing, golfing, biking and spending time relaxing at the lake with friends and family.
EDUCATION
- Bachelor of Science, Accounting - Minnesota State University Moorhead
- Master of Business Administration - North Dakota State University
DESIGNATIONS AND LICENSURES
- Enrolled Agent - Internal Revenue Service

Mitch Martel, CPA
Email: mmartel@hagakommer.com
Mitchell was born in Jamestown, and he graduated from Finley–Sharon High School. He has 30 years of public accounting experience, including five years as a tax supervisor with McGladrey and Pullen, LLP. His specialties include: business and individual taxation, financial statement compilations and reviews, and cost segregation studies.
Mitchell has served on the Board of Directors of River Keepers for nine years, including eight years on the Executive Board as Secretary/Treasurer. He is married to Dionna, and they have one daughter, Marissa. His hobbies include hunting, fishing, golf, running, biking, and hiking.
Education
- Bachelor of Science, Major in Business Administration, Minor in Accounting - Mayville State University
- Master of Management - University of Mary
- Associate in Science, Business Administration - North Dakota State College of Science
Designations and Licensures
- Certified Public Accountant, North Dakota
Professional Memberships
- North Dakota Society of Certified Public Accountants

Justin Fox, CPA
Email: jfox@hagakommer.com
Justin was raised in Hartford, AR and graduated from Hartford High School. After College, he taught High School Mathematics and coached High School Football for 15 years. Justin moved to North Dakota in 2004. In 2013 he decided to change careers and received a master’s degree in accounting from North Dakota State University in 2014. He became a CPA in 2016 and has four years of experience in public accounting. Justin works with a wide range of clients, including individuals, partnerships and corporations. Justin specializes in Ag tax and accounting services.
Justin and his wife Suzanne have two children, Jake and Kate. Justin does volunteer work for the Red River Valley Asperger-Autism Network. He loves the outdoors and is an avid waterfowl hunter.
EDUCATIO?N
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Bachelor of Science, Mathematics, Arkansas Tech University
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Master of Accountancy, North Dakota State University
DESIGNATIONS AND LICENSURES
-
Certified Public Accountant, North Dakota State Board of Accountancy
PROFESSIONAL MEMBERSHIPS
- North Dakota State Board of Accountancy

Jeffrey Knutson, CPA
Email: jknutson@hagakommer.com
Jeffrey has worked in public accounting since 1994, and his areas of expertise include: business consulting; corporate, partnership, and individual tax returns; trust and gift tax returns; farm tax planning and preparation; new entity formation and consulting; and IRS problem resolution.
Jeffrey was awarded the Elijah Watts Sells Award by the American Institute of Certified Public Accountants in 1993. This prestigious award is given to those that pass all four sections of the Uniform CPA Examination with a cumulative average score above 95.50. He also received the President’s Award through the Minnesota Society of CPAs. He has served as Treasurer for five years on the Evergreen memorial Cemetary Board in Moorhead. His hobbies include golf and travel.
Education
- Bachelor of Science, Business Administration - North Dakota State University
- Bachelor of Science, Accounting - Bemidji State University
- Master of Business Administration - North Dakota State University
Designations and Licensures
- Certified Public Accountant, North Dakota and Minnesota
Professional Memberships
- American Institute of Certified Public Accountants
- Fargo Moorhead CPA Society

Jerry Kuhn, CPA
Email: jkuhn@hagakommer.com
Jerry grew up on a farm near Linton, ND. He has many years of public accounting experience. His specialties include: business and individual taxation as well as financial statement compilations.
Jerry is an active in charity work around the FM area. His hobbies include golf, racquetball and spending time with family and friends.
EDUCATION
- Bachelor of Science, Accounting - Northern State University
DESIGNATIONS AND LICENSURES
- Certified Public Accountant, North Dakota
PROFESSIONAL MEMBERSHIPS
- North Dakota Society of Certified Public Accountants

Nathan BOIE, CPA, CVA
Email: nboie@hagakommer.com
Nate was born and raised in Willmar, MN. He attended Concordia College where he played football and graduated with a degree in Accounting. Nate enjoys spending time golfing, hunting, or spending time at the lake.
Nate joined Haga Kommer in 2017 and specializes in Business and Individual Taxation. He is passionate about becoming a trusted advisor for clients.
EDUCATION
- Bachelor of Arts, Accounting - Concordia College (Offutt School of Business)
DESIGNATIONS AND LICENSURES
- Certified Public Accountant, Minnesota
- Certified Public Accountant, North Dakota
- Certified Valuation Analyst
PROFESSIONAL MEMBERSHIPS
- Minnesota Society of Certified Public Accountants
- American Institute of Certified Public Accountants (AICPA)
- North Dakota Society of Certified Public Accountants
- National Association of Certified Valuators and Analysts (NACVA)

Kim Engelhard
Email: kengelhard@hagakommer.com
Kim joined Haga and Associates in 2016 and has over 25 years of accounting experience. Prior to joining Haga and Associates, Kim held industry roles that included Operations Manager and Accounting Manager.
Kim manages Payroll Plus, a division of Haga Kommer, Ltd., which provides full service payroll functions for small businesses.
EDUCATION
- Bachelor of Science, Management - Minot State University, Minot, ND

NataLie MEllaNd
Email: nmelland@hagakommer.com
Natalie was born in Langdon, North Dakota and grew up in Edmore, North Dakota. She worked in accounting in Arizona, Minnesota and North Dakota for 20 years before joining Payroll Plus (A Division of Haga Associates) in 2005. She currently processes payroll for approximately 60 clients in the Fargo Moorhead area.
Natalie lives in Fargo and has one son and one daughter. She has served on the F-M Curling Club Board of Directors for several years and is a member of Prairie Heights Community Church. In her free time Natalie enjoys curling, music, walking, reading, and attending her children’s activities.
EDUCATI?ON
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Bachelor of Business Administration - University of North Dakota
Diane Ulschmid
Email: dulschmid@hagakommer.com
Diane specializes in small business accounting. She also has experience in bookkeeping, payroll preparation, and payroll reports. Diane worked for 13 years in auto dealerships performing various accounting and administrative duties. She has over 14 years of public accounting experience.
Education
- Bachelor of Science, Office Administration - Minnesota State Universitiy Moorhead
- Associates Degree, Accounting - Northwest Technical College

Mat Hermanson, CPA
Email: mhermanson@hagakommer.com
Prior to joining Haga & Associates, Mat worked for Archway, a Microsoft Partner, as an Accounting Business Support Analyst. Mat and his wife, Laura, live in Horace.
Education
- Bachelor of Science, Business Management - North Dakota State University
- Masters of Accountancy - North Dakota State University
Designations and Licensures
- Certified Public Accountant

ANNETTE THOMPSON, EA
Email: athompson@hagakommer.com
Annette grew up on a farm near Graceville, MN. She has been with Haga & Associates since June of 1995. Her area of expertise is farm income tax preparation, and she also manages the tax office in Arthur, North Dakota. Annette works with Flexible Benefits Plans for business clients, and she manages those services for Haga Kommer, Ltd.
Annette lives in Fargo with her husband and two daughters. She has been involved in Toastmasters for 12 years, she is a member of the FM Chamber Young Professionals Network.
EDUCATION
- Bachelor of Science, Accounting - Minnesota State University, Moorhead
DESIGNATIONS AND LICENSURES
- Enrolled Agent

Kayla KUNKEL
Email: ksprouls@hagakommer.com
Kayla is originally from Frazee, Minnesota. She joined Haga Kommer in August of 2017. She currently lives in Fargo, ND with her husband and two dogs. Kayla is currently working towards obtaining her CPA. She has over 5 years of public accounting experience and currently focuses on small business accounting.
EDUCATION
- Bachelor of Science, Accounting - Minnesota State University Moorhead
- Associates, Human Resources - Minnesota State Community & Technical College
PROFESSIONAL MEMBERSHIPS
- North Dakota Certified Public Accountants Society
- American Institute of Certified Public Accountants

Angie Michaelsohn
Email: amichaelsohn@hagakommer.com
Angie joined Haga Kommer in 2017, and has over 25 years of experience as an administrative assistant. Angie lives in West Fargo with her husband, Warren, son, Lucas, and two yellow labs (EJ and Scout).
Angie has been very involved in school and church activities, and spent 9 years on the Mapleton school board. In her free time, she enjoys weekends at their lake home, fishing, ice fishing, snowmobiling, and visiting state and national parks. She enjoys watching Green Bay Packers football with her family.
EDUCATION
- Bemidji Technical College

BETTY JO SORENSON
Email: bsorenson@hagakommer.com
Betty Jo has 38 years of accounting experience, and she has been with Haga & Associates for 30 years. Her areas of expertise include preparation of financial statements, payroll reports, and tax returns for individuals and small business clients. As the Write-Up Supervisor, she oversees the workflow of those clients.
Betty Jo and her husband reside near Vergas, Minnesota. They have five grown children and five grandchildren. They are members of the North Country Trail Association (NCTA). The NCTA partners with the National Park Service in bringing the North Country Trail to local communities. Members adopt and maintain a section of the trail, sponsor hikes and other social events in local trail communities, and plan and conduct major trail-building projects.
EDUCATION
- Associate in Science, Accounting (with honors) - Moorhead Area Vo-Tech Institute

Mary conlin
Email: mconlin@hagakommer.com
Mary was born and raised in Fargo, ND. She joined Haga Kommer as an intern in January of 2018. Mary recently graduated from NDSU and is working toward a Master of Accountancy.
EDUCATION
- Bachelor of Science, Accounting - North Dakota State University

Cass Meyers
Email: cmeyers@hagakommer.com
Cass was born and raised in Fargo, ND. Cass is currently finishing up getting his Bachelor of Science degree for Accounting from North Dakota State University. Starting in Fall 2018, he will be pursuing his Master of Accountancy degree from NDSU. He will then work toward obtaining his Certified Public Accounting Certificate.
Outside of crunching numbers, Cass enjoys watching and playing sports. He enjoys spending time with his family and friends and is a big fan of dogs.
Brandon Taylor
Email: btaylor@hagakommer.com
Brandon grew up in Watford City, ND. He joined Haga Kommer in January of 2019. He attended the University of North Dakota where he received a degree in Accounting and Economics. Brandon is currently working towards getting his CPA and plans to specialize in business and individual taxation. He enjoys playing hockey, golfing, hunting, fishing and spending time with friends and family.
EDUCATION
- Bachelor of Science, Accounting & Economics - University of North Dakota
PROFESSIONAL MEMBERSHIPS
- American Institute of Certified Public Accountants
SARA LAU
Email: slau@hagakommer.com
Sara grew up in Fargo, ND and graduated as a Fargo South Bruin. Her favorite part of being a CPA is building relationships with clients and becoming their trusted business advisor. Sara joined Haga Kommer in May 2019 with 5 years of public accounting experience and 2 years of industry accounting.
Sara lives in Moorhead with her husband, two children, and two dogs. She loves being active and you can almost always catch her at Cyclebar or training for the next half marathon in town. She is a 2018 graduate of the United Way’s 35 Under 35 Program, volunteers as a Member Relations Ambassador with the FMWF Chamber, and loves to give back to the community as much as she can. She also serves on the Board of Directors for BIO Girls and has been the Co-Director for the Moorhead location since 2018.
Education
- Bachelor of Science, Business and Marketing – University of Minnesota, Twin Cities
- Bachelor of Science, Accounting – Minnesota State University, Moorhead
Designations
- CPA, North Dakota
Professional Memberships
- ND CPA Society
- American Institute of Certified Public Accountants (AICPA)

DANIEL LINDGREN
Email: dlindgren@hagakommer.com
Daniel was raised in Alice, ND. He attended Mayville State University where he played basketball and graduated with a degree in Business Administration. Daniel is an avid sports fan and loves to play or talk sports. He enjoys spending his free time golfing, watching sports, and spending time with his family.
Working towards CPA.
EDUCATION
- Bachelor of Science, Business Administration - Mayville State University
Jenny Hall, CPA
Email: jhall@hagakommer.com
Jenny was born and raised in Langdon, ND and comes from a farming family. She graduated from North Dakota State University with her Bachelor of Science in Accounting in 2016. Jenny had 4 years accounting of experience before joining Haga Kommer in July 2020. Jenny lives with her husband in Fargo and they enjoy spending time at the lake in the summer and tailgating Bison football games in the fall.
EDUCATION
- Bachelor of Science in Accounting - North Dakota State University.
LICENSURE
- Certified Public Accountant, North Dakota
PROFESSIONAL MEMBERSHIPS
- American Institute of Certified Public Accountants (AICPA)
- North Dakota Society of Certified Public Accountants (ND CPA)
Susan Raske
Email: sraske@hagakommer.com