Heithoff, Hansen, Muhlbauer & Co., P.C.
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Meet Our Team


Morrie Heithoff, CPA, Partner

Morrie graduated from the University of Nebraska at Omaha in December 1971, receiving his Bachelor of Science in Business Administration degree with a major in accounting.

Morrie has over 40 years of public accounting experience with emphasis in tax preparation, tax planning, and the management advisory services area. In addition, Morrie’s expertise is in the review and compilation of financial statements. Morrie has been associated with the CPA office located in Manning since 1978.

Email: morrie@manningcpas.com


Susan Hansen, CPA, Partner

Susan graduated from Iowa State University in 1990 receiving a Bachelor of Business Administration degree with a major in accounting.

In addition to 12 years of private accounting experience, Susan has over 22 years of public accounting experience with emphasis in tax consulting and preparation, and advisory services. She also has extensive experience in the review and compilation of financial statements. Susan has been associated with the CPA office located in Manning since 1993.

Email: susan@manningcpas.com


Jeff Muhlbauer, CPA, Partner

Jeff graduated from the University of South Dakota in 1983 receiving a Bachelor of Science in Business Administration degree with a major in accounting. He has over 30 years of public accounting experience with emphasis in tax consulting and preparation and management advisory services.

Jeff has been associated with the CPA office in Manning since November 1983.

Email: jeff@manningcpas.com


Marcus Steffen, Staff Accountant

Marcus graduated from Iowa State University in 2014 with a Bachelor of Science in Business Administration with a major in accounting.  He also earned a Master of Accounting from Iowa State University in 2015. Marcus has both private and public accounting experience, with emphasis in individual and business taxes, as well as general accounting and write-up work.  Marcus has been associated with the Manning CPA office since 2014.

Email: marcus@manningcpas.com


Jacob Buelt, Staff Accountant

Jacob graduated from Briar Cliff University in 2015 with a Bachelor of Arts in Business Administration and with a major in accounting. Jacob has two years public accounting experience, with emphasis in individual and business taxes, as well as general accounting and write-up work.  Jacob has been associated with the Manning CPA office since 2015.

Email: jacob@manningcpas.com


Harriett Gross, Administrative Assistant

Harriett graduated from Commercial Extension Business College of Omaha and attended Des Moines Area Community College. Harriett keeps our front office running smoothly and is the office authority on payroll related topics. She has over 35 years of public accounting office experience with emphasis in business taxes and general accounting. Harriett assists clients in the preparation of quarterly and year-end payroll tax reporting and sale tax reports, as well as providing bookkeeping assistance. She also assists in performing the final check of corporate and individual income tax returns prepared by staff members. Harriett has been associated with the CPA office in Manning since 1978.

Email: harriett@manningcpas.com


Julie Fogleman, Administrative Assistant

Julie graduated from Des Moines Area Community College in 1983 receiving her degree in Administrative Secretary. She has over 30 years of public accounting office experience with emphasis in business taxes and general accounting. Julie assists clients in the preparation of quarterly and year-end payroll tax reporting and sales tax reports, as well as providing bookkeeping assistance. She is the person responsible for answering the phone and assists with scheduling appointments or directing your questions to the professional staff who will be able to help you. Julie has been associated with the CPA office in Manning since 1983.

Email: julie@manningcpas.com