Our Team

Dan Gray, CPA

Dan Gray has been licensed as a CPA in California since 1973 and Arizona 1974. He has been a partner at Terkelsen, Smith, Tyree & Snell, PLC [and some of its previous entities] for over twenty years.

Dan’s major tax and accounting experience is in agriculture (including cattle), automobile dealerships, construction, real estate development, physician’s offices, and restaurants.

Dan received a B.S. in Accounting from San Diego State University in 1970. He is a member of the American Institute of Certified Public Accountants and the Arizona Society of Certified Public Accountants.

Tim Terkelsen, CPA

Tim is a native Arizonan whose experience includes practice with both local and national accounting firms in the fields of auditing and tax, as well as controller and treasurer for a large cattle feeding and farming company. Tim is certified to practice public accounting in Arizona.

Tim’s practice area is focused primarily on agriculture, including: farming (produce, citrus, dates, cotton, forage and small grains), cattle, agricultural chemical (wholesale and retail), seed and grain dealers, as well as service professionals (physicians and attorneys).

Tim graduated from Arizona State University in 1987 with a Bachelor of Science degree in Business Administration and a major in Accountancy, with honors. In addition he attended the Kellogg School of Management, a continuing education program.

In addition to his many professional activities, Tim is very active in numerous professional and community organization. It is his personal philosophy to always give back to your profession and your community.

Professional and Civic Affiliations:

  • Member of American Institute of Certified Public Accountants
  • Arizona Society of Certified Public Accountants
  • Arizona Ag Business Leader
  • Past Treasurer and Board Member for Yuma County Library Foundation
  • Honorary Member Yuma County Mounted Posse
  • Member of the Yuma Chamber of Commerce
  • Member of the Rotary Club of Yuma
  • Founding member and Past board President and Treasurer-Yuma Catholic High School
  • Yuma Catholic High School Sports Booster

While his professional life has always been a priority for Tim, his family always comes first. He has been married for 32 years, has four children and one grandchild. In his spare time you will often find Tim with a guitar in his hand, on a horse team roping with family and friends, or in the kitchen wiping up a amazing meal.

Mara Tyree, CPA

Mara Tyree graduated from the University of Arizona with a Bachelor of Science degree in accounting and has 42 years of experience in the profession. Mara, along with her parents, sister and grandmother immigrated to the United States in 1950 and specifically to Yuma, Arizona. She comes from a family of accountants, as her father, Eduard A. Vitolins, originally established the accounting firm in 1963 and her sister is also a CPA.

Mara’s accounting career began in Yuma and then after also practicing in the Phoenix area for several years, moved back to Yuma with her husband and children. She has been with Terkelsen, Smith, Tyree & Snell, PLC since 1991 and became a partner in 1998.

Mara’s focus has been in the area of tax planning and tax preparation for all types of entities: individuals, businesses in various industries, partnerships, corporations, estates and trusts. Her professional activities include being a member of the American Institute of Certified Public Accounts and Arizona Society of Certified Public Accountants since 1989.

In addition to her professional activities, Mara believes in giving back to her community and University. She is on the Board of Directors for the Yuma U of A Alumni Association and is a past Board Member of the National Board for the University of Arizona. While at the University of Arizona, Mara was a member of the Gamma Phi Beta Sorority. Mara also was a charter member and past secretary for Yuma Sunrise Rotary and past treasurer for the Casa De Yuma board.

In addition to her professional life, Mara has been married to Tom, her high school sweetheart, for 43 years and together they have raised their two children and are having fun with their five grandchildren.

Professional and Civic Affiliations:

  • Arizona CPA in 1989
  • Member, American Institute of Certified Public Accountants
  • Board Member, Yuma U of A Alumni
  • Past Board Member, National Board, University of Arizona
  • Charter Member and past Secretary, Yuma Sunrise Rotary
  • Past Treasurer, Case De Yuma Board

Carol Smith, CPA

Carol A. Smith is a managing partner with Terkelsen, Smith, Tyree & Snell, PLC. She has been with the firm since 1993. A fifth generation Arizonan, she received her Bachelor of Science degree in Business Administration from the University of Arizona in 1991. Carol has been a member of the Arizona Society of Certified Public Accountants and American Institute of Certified Public Accountants since 1995.

Carol is dedicated to providing high quality, professional services to every client. She has been involved with many different aspects of accounting ranging from income tax planning and preparation, to compilations, reviews and audits, to investigating matters involving fraud and embezzlement.

Over the years, Carol has developed certain skills and proficiencies in specific industries. As a result, she is able to provide specialized services to meet the particular needs of her clients in various industries such as:

  • Service related industries (medical practices, medical labs, law firms, etc.)
  • Automobile dealerships
  • Real estate management and development companies
  • Agriculture related industries (farming, cattle, and chemical manufacturing and sales)

Some of Carol’s unique areas of expertise include:

  • Preparing complex income tax returns for partnerships and corporations which include multiple state apportionment and allocation.
  • Focusing on the Internal Revenue Service’s intricate foreign tax filing requirements as it relates to international operations and businesses, as well as individuals who hold assets outside of the United States.
  • Managing and reviewing audits with complex issues such as consolidations, combinations and international subsidiaries.

When not in the office, Carol and her husband of 21 years, Jon, are busy raising three children. She has been a board member of the Parent Teacher Association for Yuma Lutheran School, served as a member of the Steering Committee for the Accreditation for her children’s school, and has been an active “4H Mom.”