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S. Martin McElroy, Jr., CPA
Partner (Morganfield Office)

S. Martin McElroy, Jr. is a 1973 graduate of the University of Kentucky with a Bachelor of Science degree in Accounting. He received his License as a Certified Public Accountant in 1977 and has worked in Public Accounting since that time. Prior to becoming a partner at McElroy, Mitchell & Associates, LLP, he was a partner at York, Neel & Company, LLP.

Martin's primary areas include preparation of individual, business, fiduciary tax returns and related tax planning. He is responsible for audits and attest services for clients including municipalities, public utilities, manufacturing, construction, retail, health care, agriculture, and benefit/pension plans.

Martin's civic and professional associations include, but not limited to, American Institute of CPA's, Kentucky Society of CPA's, Kentucky Chamber of Commerce White Paper Project, Habitat for Humanity, United Way Professional Chairperson, and previously, President of Morganfield Chamber of Commerce, President of Morganfield Lions Club and Chamber of Commerce "Citizen of the Year". He also serves on the Board of Directors of two Kentucky financial institutions.

He and his wife Susan have one daughter, Lauren, and they reside in Morganfield.

Robert E. Mitchell, CPA, CVA
Partner (Henderson Office)

Robert E. Mitchell is a 1989 graduate of Brescia College with a bachelor's degree in accounting. He received his certification in 1993 from the Commonwealth of Kentucky , in 1997 from the state of Indiana and in 2006 from the state of Tennessee. Prior to becoming partner with McElroy, Mitchell & Associates, Rob was a sole proprietor of Mitchell and Associates, PLLC and partner with York, Neel & Company, LLP.

Rob's primary areas of focus in the business are preparation of individual, partnership, corporate, fiduciary tax returns and related tax planning. He assists in audits and prepares reviews and compilations for clients in various industries including healthcare, manufacturing, construction, non-profit, retail, agriculture, and employee benefit plans. Also, he provides consultations relating to the creation, installation and administration of employee benefit plans and overseeing the firm's third party record keeping and administration services.

In addition to being a CPA, Rob is a certified valuation analyst (CVA) and is responsible for the firm's business valuation and litigation consulting services and has been qualified as an expert in state and federal courts.

He has performed valuations of closely held businesses for the following reasons: divorce, sale of a business, purchase of a business, estate tax purposes, determine value for stockholder, member or partner for buy-out, secure bank financing and estate planning.

In addition, he has provided various litigation consulting services varying from asset tracing, forensic accounting, calculation of pension plan values for QUADRO's, calculation of loss of income for insurance claims or for damages, income and asset verification and various other projects either directed by legal counsel or the court system.

Rob's professional associations include American Institute of Certified Public Accountants (AICPA), Kentucky Society of Certified Public Accountants (KSCPA), Indiana Society of Certified Public Accountants (ISCPA), Tennessee Society of Certified Public Accountants (TSCPA), and the National Association of Certified Valuation Analysts (NACVA). Along with, serving on various state society committees, he is a past president of the Green River Chapter of CPA's and board member of the Kentucky Society of CPA's

Rob's civic and social associations includes serving the board of the Owensboro Catholic School System where he is treasurer and chair of the finance committee. He is a board member of the Henderson County Democratic Executive Committee serving as treasurer and is a member of the Benevolent and Protective Order of Elks, Henderson City Lions Club along with the Brescia University Presidential Advisory Board.

Rob and his wife April have five children: Zach, Emily, Davis, Ellie and Sam and they reside in Spottsville, Kentucky.