Our firm is built on five core values

At VanderLugt, Mulder, DeVries & Elders, our mission is to be your trusted advisor that provides the services that remove the stress and hassles of minding your own business.


Honesty & Integrity

Always tell the truth…even if it costs you something.  Do what’s right…especially when no one is watching.  Do the right thing because it’s the right thing to do.



Share information and knowledge.  Anticipate.  Listen.  Acknowledge.



Think before you speak.  Consider the feelings of others.  Treat everyone with respect and courtesy even if delivering an unpleasant message.



Deliver on commitments with timeliness and accuracy



Think Big!  Don’t be afraid to try.  Delivering creative ideas and solutions is vital to our future.


Meet Our Staff

Randy VanderLugt


Randy received his accounting degrees from Davenport College and Detroit College of Business.He started his career in 1981 and was one of two founding shareholders of the firm in 1984. He has earned the credentials of Enrolled Agent, Accredited Tax Advisor, Accredited Business Accountant, and Registered Tax Return Preparer. Randy has advised clients from many industries with business planning and taxation and enjoys working with individuals in their personal tax, estate and financial planning needs.

Randy and his wife Twyla love spending family time with their children and five wonderful grandchildren. He is an avid sports fan and loves cheering for the Tigers, Red Wings and the University of Michigan.

Favorite Quote: 

“When you are worried about the future, it is hard to find God. But when you live in the moment God is right there with you.” — Pastor Ed Dobson

Jeff Mulder


Jeff graduated from Calvin College in 1984 and received his CPA certification in 1986. He has clients in both the service and retail sectors. Jeff especially enjoys working with clients in developing computerized accounting systems that best meet the financial reporting needs of their business, as well as working with the owners in the tax and financial planning areas.

Jeff and his wife Marilyn live in Hudsonville and have four children. In his spare time he enjoys working in his yard and on his house, and golfing. (Well, he usually enjoys golfing!) Jeff and Marilyn also like a wide variety of travel.

Mike DeVries


Mike received degrees from Davenport College and Ferris State University. His specialties include: “Helping doctors mind their own business”, offering solutions to increase revenues and decrease compliance risks, and working to take the hassles out of the business of healthcare.

Mike is a trustworthy and faithful leader who is willing to challenge the status quo. He is father to Merideth, Rachel, Tyler, Nicholas, Emma and Ava.

Jeff Elders


Jeff graduated from Calvin College in 1990, acquired his CPA certification in 1992, and joined the VMDE team in 2003. He has clients in the service, construction and real-estate sectors. Jeff especially enjoys problem solving, working with clients to efficiently resolve business challenges with tax planning, financial planning, and succession planning.

Family is of utmost importance to Jeff. He and his wife Stephanie share the joy of raising two amazing boys, Jon and JJ, and being part of their academic and extra-curricular activities. In his free time, Jeff loves traveling out west and golfing.

Dan Groenveld


Dan graduated from Ferris State University in 1990 and acquired his CPA certification in 1992. Dan enjoys serving clients in the transportation, retail, business consulting and real estate sectors. Dan enjoys helping business owners understand their businesses by developing financial information to help manage the financial and income tax aspects of their organization. Dan is a member of both the American Institute of Certified Public Accountants and the Michigan Association of Certified Public Accountants.

Dan and his wife Mary Jo reside the Grandville area. They have three children and enjoy supporting them in their school related and athletic activities.

Kara Kroll

Staff Accountant

Kara joined VanderLugt, Mulder, DeVries and Elders in 2000. She attended Calvin College, where she received a Bachelor of Business Administration degree in Accounting. Her job responsibilities are tax return inputting and the preparation of the tax returns for the partners. Kara also works for Retirement Plan Solutions LLC submitting plan contributions and inputting for year-end reviews.

She is married to her husband Andy and has two energetic boys Keegan & Tate. In her spare time she likes to quilt, spend time at their property on a lake and just being with her family. Kara enjoys being active in her church Harbor Life.

JJ Elders

Staff Accountant

JJ graduated from Grand Valley State University in 2023 with his Masers in the Science of Accounting. He is currently studying for the CPA exam with hopes of getting the certification early 2024.

During his college experience, he worked with multiple firms gaining experience with clients from various industries. His primary responsibilities include tax preparation, preparing financial statements, tax planning, and helping clients with QuickBooks.

JJ lives in Grandville and enjoys spending his free time with friends, exercising, volunteering, and golfing

Sue Morsink

Staff Accountant

Sue joined VMDE in 2015. Prior to joining our team, she worked at another CPA office for 14 years. She earned her AB in Accounting & Business Administration in 2012. Sue enjoys working with clients and loves to answer questions and problem-solve.

Sue and her husband have 3 adult children. In her spare time she enjoys her family, volunteering at church, traveling and Zumba.

Charlie DeWitte

Staff Accountant

Charlie graduated from Grand Valley State University and received his B.B.A in accounting in 2008, M.S.A in accounting in 2009 and his CPA certification while working at Ernst & Young (EY). Charlie has retail and manufacturing private industry experience and joined the VMDE team in 2019.

Charlie and his wife Brittany reside in Hudsonville with their two daughters Maxine and Penna. They enjoy many outdoor activities together including camping throughout the state of Michigan. Charlie is an avid sports fan and also enjoys participating in recreational golf, softball and bowling.

Dani Nemmers

Staff Accountant

Dani joined VanderLugt, Mulder, DeVries and Elders in October 2001. She attended Western Michigan University, where she received a Bachelor of Business Administration degree in Accounting. Her areas of expertise include accounting process, preparing financials statements, payroll and accounts payable. She has a self-starting, go-getting personality. Clients trust her dependable and quick responses to questions and concerns.

Dani is happily married to Jordan and mother to Pete. In her spare time, Dani loves spending time with family and friends, reading, knitting and sports. She spends many hours watching her son play ice hockey. She also loves to spend summers at the lake relaxing and boating.

Clara Garcia

HR Specialist

Clara joined VMDE in 2014. Prior to joining the team she worked in the Human Resources department of a local company. Her experience and knowledge has been very helpful to her clients in staying up to date with new regulations and laws.

She enjoys going on walks to the beach, bike rides, dancing, and reading. The most important thing to Clara is spending as much time as possible with her family, husband and dog Aiko.

Denise Blinn

Staff Accountant

Denise graduated from Grand Valley State University with a Bachelors of Business Administration in Accounting. She spent eight years in public accounting and seventeen years in the private sector with a strong focus on client relationships built on confidentiality and trust before joining VMDE in 2020.

She and her husband have two children.  She enjoys spending her spare time with family and friends, reading, and enjoying the outdoors.

Tyler DeVries

Business Advisor

Tyler graduated from the University of Michigan with a BSE in Materials Science and Engineering in 2016. He spent three years in manufacturing before joining VMDE in 2019. His responsibilities include business systems development, strategic planning, and digital content creation.

Tyler and his wife Laura live in Grand Rapids and enjoy the summer months at their family’s cottage fishing, boating, and reading a good book on the beach.

Chaney Achterhoff

Payroll Specialist

Chaney joined VMDE in 2018. She attended Grand Valley State University, where she received a Bachelor of Business Administration degree in Accounting. Her primary responsibilities include payroll processing and some bookkeeping for clients.

Chaney is married to Taylor, and they have a sweet black lab, Luna. Chaney spends her time hiking local trails with her pup and family/friends, as well as leading and participating in bible studies and serving in the church’s youth ministry where Taylor works.

Brian Karsten

Retirement Plan Specialist

Brian graduated from Calvin College with a degree in finance in 1984. He works with small to mid-sized businesses developing and administering company retirement plans.  His goal is to provide value with a high level of service to his clients.

Brian is married to his wife Amy and has two children and one grandchild. He enjoys most sports, and being involved in family and in his church.

Sharon Dykstra

Staff Accountant

Sharon received her Bachelor of Accounting degree from Calvin College. Before joining VMDE in 2004, she worked for 16 years for Ferguson, Blodgett and Spectrum Health hospitals in their accounting departments. Sharon enjoys working with individual doctors’ offices and strives to give each her personal attention.

Married to Bruce for 26 years, and they have 3 children. Their spare time is spent watching various sporting events, camping and church activities.

Crystal Karsten

Executive Assistant

Crystal joined the team in August 2023. Prior to joining our team, she worked at a local company for 19 years where she focused on customer service, training, managing systems, and updating processes. She has a love of customer service and system improvement. She is excited to meet and get to know the clients of VDME.


Crystal is married to her husband Thomas and has two boys, Landon, and Finn. In her spare time, she loves spending time with her family and friends, reading books, and planning parties and get togethers. She spends most of her weekends watching Landon play baseball and playing Pokemon and Legos with Finn. 

Ben Lane

Business Advisor

Ben Lane, CPA, JD. Ben received his accounting degree from Hope College and his law degree from MSU College of Law. His specialties include medical and dental practice management, practice valuations, and transitions as well as healthcare compliance issues. He is a member of the Michigan Association of CPAs, and the State Bar of Michigan. Ben is a dedicated client server who enjoys simplifying the complexity inherent in owning your own business.

Ben and his wife Hilary (a Holland dentist) are the parents of Charlie (3) and Graham (1). He appreciates all outdoor activities with a particular affinity for Michigan’s Upper Peninsula.

Kim Billingsley

Job title

Kim graduated from Michigan State University.  Prior to joining our team in 2019, she spent 12 years at Meijer’s corporate office.  Kim enjoys helping clients in various capacities and loves to problem-solve.  Her primary responsibilities include assisting the teams of Riverbend Financial and Retirement Plan Solutions.

Kim enjoys spending time with her husband Mike and children Weston and Cece.

Michael Billingsley

Retirement Plan Specialist

Michael attended Hope College. He has been designing and administrating retirement plans for over 12 years for both large and small clients. He has the skill and knowledge to design a plan that meets the client’s specific needs. Servicing his client is a high priority. 

Michael enjoys spending time with his wife Kim and children Weston and CeCe.