
Your Team
Through our prior roles as controllers, business owners and CFOs, our leadership team brings a wealth of knowledge and diverse experiences to our clients each and every day. For decades, we have successfully brought value to our clients and continue to leverage our prior experiences to help our clients solve their current business challenges. Let us support you in doing what you do best – creating and growing a successful enterprise.

David F. Benusa, CPA, MBT, CVA
CEO, Officer/Shareholder, Tax Services
Dave specializes in assisting closely held businesses through complex areas of tax law, strategic tax planning and minimization. Dave has over 18 years of public accounting experience and joined Froehling Anderson’s partner group in 2007. His industry experience is diverse and includes working with distribution, manufacturing, construction, real estate, professional services and alternative energy clients. He practices in the tax department assisting clients with a variety of matters including:
- Multi-state Taxation
- Cost Segregation
- IRS Controversy Resolution
- Entity Selection
- Partnership
- Mergers and Acquisitions
Dave has a B.S. in Accounting from St. Cloud State University (1991) and a Masters of Business Taxation from the University of Minnesota (1997). Dave also works as an Adjunct Professor of Corporate Tax for St. Cloud University.
In Dave’s spare time he enjoys golfing and spending time with his wife Kelly, and their daughter, and twin sons.

Alan J. Delage, CPA, JD, LLM
Officer/Shareholder, Tax Services
Al is a partner specializing in tax planning and minimization. He is an attorney and a CPA and also has his Master of Laws in Taxation. He has practiced law and accounting and has also been an Adjunct Professor of Law and has served as an instructor in continuing education seminars. Al has been with Froehling Anderson for over ten years and his legal experiences and tax strategies have served our clients well. He practices primarily in the areas of structuring and transactional matters where he assists clients in minimizing their tax burden by properly structuring their business model and transactions. Al also represents a variety of business and individuals in tax controversy matters before the Internal Revenue Service and other jurisdictions.
His industry specialization includes manufacturing, wholesale/distribution, biofuel, biotechnology, real estate and construction organizations.
Al and his wife, Dawn, enjoy being involved in their four children’s various activities.

Gary Dosdall, CPA, ABV
COO, Officer/Shareholder, General Services
Gary joined Froehling Anderson in 1984 and is a director of the Business Valuation Department. He is a graduate of the University of Minnesota and serves clients in a wide variety of industries including professional services, manufacturing, and wholesale distribution. Gary, accredited by the American Institute of Certified Public Accountants to perform business valuations, has also developed expertise in:
- Mergers and Acquisitions, including Due Diligence Studies
- Performance Management
- Business Planning
- Forecasting
- Succession Planning
- Operations Reviews
Gary is active in his church, serving in numerous capacities, and enjoys spending time with his family and playing golf.

Douglas J. Galka, CPA
Officer/Shareholder, Business Advisory Services
Doug is a senior partner in the business advisory services group. During almost 30 years with Froehling Anderson, Doug has served a diverse client base in the non-profit, manufacturing, construction and professional services industries. His extensive experience working with non-profit organizations and closely-held businesses includes:
- Succession Planning
- Identification of Financing for Business and Building Expansions
- Mergers and Acquisitions, including Due Diligence Studies
- Financial Projections and Forecasting
Doug has taught for an internationally recognized team building and business partnering organization and is active in various community endeavors. Doug is a member of the Maple Grove Rotary, STRIVE Mentoring Program, the American Institute of Certified Public Accountants and the Minnesota Society of Certified Public Accountants. He has served as a board and task force member of several non-profit organizations.
Doug and his wife, Frankie, enjoy living in St. Michael with their two daughters and 15 year old adopted sons from Russia.

Daniel D. Hainlin, CPA
Officer/Shareholder, Tax Services
Dan has been a tax professional in public accounting since 1985. As a leader in our Tax Department, he and his group of professionals oversee the tax and consulting needs of closely held businesses, families and individuals. He takes the lead role and serves as the relationship manager of a diverse client base which represents successful businesses in the distribution, manufacturing, real estate and professional services industries. Dan has extensive experience in:
- Strategic Planning
- Entity Structures
- Tax Compliance
- Multi-state Business Issues
- Tax Controversy Representation
- Business Succession Planning and Transition
As a certified Celemi Apples and Oranges® facilitator, Dan helps businesses drive financial management skills throughout their organizations by helping them discover how their daily decisions impact the company strategically and financially. He is a graduate of Gustavus Adolphus College where he earned a B.A. degree in accounting.
In his spare time, Dan enjoys golf, sporting events and spending quality time with his family.

Mark Kammer, CPA
Officer/Shareholder, Audit Services
Mark has worked in public accounting since 1974. He joined Froehling Anderson in 1984 where he’s served as audit department head, quality control and audit partner. His successful and diverse client base includes businesses in manufacturing, commercial construction and real estate, wholesale distribution and leasing industries. In addition to audit service, Mark specializes in consulting in the areas of:
Mark is a member of the American Institute of Certified Public Accountants and the Minnesota Society of Certified Public Accountants.
In his spare time, Mark enjoys golfing and upland game hunting.

Larry Plowman, CPA
Officer/Shareholder, Tax/Litigation Support
Larry has been with our firm for more than 30 years. He is a former naval intelligence officer, chemical engineer and senior tax accountant for a large regional CPA firm. His expertise includes:
Larry enjoys travel and is looking forward to spending more quality time with his wife upon her retirement and their new empty nest opportunity.

Sherri A. Roseen, CPA
Officer/Shareholder, Business Advisory Services
Sherri is a partner in our Business Advisory Services group. She is a graduate of the University of St. Thomas and joined Froehling Anderson in 1989. She has been in public accounting since 1985 and works with a variety of clients, including manufacturing, wholesale distribution, construction and professional services companies. Sherri is well versed in many business consulting disciplines. She adds value to her clients in many areas including:
- Analysis of Financial Statements
- Budgeting and Forecasting
- Cash Flow Statement Analysis
- Strategic Planning and Management
- Transition and Succession Planning
- Improving Internal Controls
Sherri enjoys traveling, fishing, spending time with her family and learning to golf.

Steven B. Wagner, CPA
Principal, Tax Services
Steve has extensive accounting and business experience in the servicing of various size companies, as well as individuals. His core industry focus has included growth businesses, professional service organizations, retail, manufacturing, real estate development investments and financial institutions. Steve previously was partner in charge of taxation since 1988. He practices in the tax department assisting clients with a variety of matters including:
- Mergers and Acquisitions
- Stock and Other Incentive Based Compensation
- Multi-State Taxation
- Representing taxpayers before various taxing authorities
- Serving as an expert witness in taxation during litigation proceedings
- LLC Structuring and Operations
- Estate Planning for high net worth individuals
- Executive and Owner Compensation Planning and Facilitation
- Strategic Planning and Buy-sell Planning
Steve graduated from the University of Minnesota, Carlson School of Management with a B.S. in Business with an Accounting emphasis. He has instructed numerous courses in the area of taxation, including courses for the Minnesota Institute of Legal Education, the Minnesota Society of CPA’s, The AICPA, The Minnesota Tax Institute, Seminar Professionals, Inc., Minnesota Bankers Association, Construction Management Association and the Association of General Contractors. He is past President of the Minneapolis Tax Roundtable. Steve was named Super CPA by Minnesota Law & Politics and Twin Cities Business Monthly.
Outside of work Steve enjoys golf, music and spending time with his wife Julie and son Christopher.

David Wasmuth, CPA
Officer/Shareholder, Business Advisory Services
Dave joined Froehling Anderson in 1979 and became an officer and shareholder in 1989. He served as president of the firm from 1997 to 2004. Prior to joining the firm, Dave had six years of experience in industry as a controller. He has worked in all areas of accounting, taxation and auditing, functioning as a “trusted advisor” to our entrepreneurial client base. The clients he serves represent a large range of industries, including professional services, manufacturing, retail, construction and distribution. His background includes serving clients in the following areas:
He and his wife, Julie, and their son reside in Bloomington. The entire family is outdoor enthusiasts. Together they enjoy bicycling and backpacking. He enjoys golf but carries a high handicap.

Richard A. Wiethorn, CPA
Officer/Shareholder, Business Advisory Services
Rick is a partner with over 19 years of accounting, tax and financial experience serving clients in various industries including manufacturing, distribution, construction and software development. Prior to joining Froehling Anderson, Rick worked as a CFO for a public company. Rick is the head of Froehling Anderson’s Management Advisory Department and serves as the Manufacturing Practice Group Champion. His extensive experience working with closely held businesses includes:
- Mergers and Acquisitions, Including Due Diligence Studies
- Public and Private Placements of Debt and Equity
- Tax Minimization Strategies
- Performance Management
- Business Planning
- Forecasting
- Succession Planning
- Operations Reviews
Rick and his wife, Maureen, live in Maple Grove and enjoy spending time with their sons and daughter.

Laurie Simonson, Director of Operations
Laurie has been in public accounting for eleven years, joining Froehling Anderson in 2006. She works closely with managing partners in running their business, including:
- Strategic Planning
- Budgeting
- Technology
- Human Resources
- Recruiting
- Staff Retention
During her career, Laurie has been responsible for human resources in three different organizations and has managed people for twenty-five years. Prior to her public accounting experience, Laurie was an owner/operator of a successful video retail store for six years.
Laurie is the past president of the Association of Accounting Administrators and continues to be actively involved in the association at both the local and national level. In her spare time, Laurie and her husband enjoy spending time with family and travel.