We make taxes simple, because life is complicated enough.
Complete individual and business tax services
We make taxes simple, because life is complicated enough.
Complete individual and business tax services
The firm owners have always held themselves and staff to the highest standards. We pride ourselves on providing professional, confidential, and high-quality personalized services to all clients.
The firm was founded by Kent Smoll, CPA in 1981 in Dodge City, Kansas. Carolyn Banning, CPA joined the ownership soon after and the firm grew quickly. Originally located in the downtown First National Bank building, the firm moved to its current location on north Central Avenue in 1995.
Being located in the heartland of America, the firm has always had a major interest in accounting and tax preparation for agricultural-based businesses and many businesses directly and indirectly related to the agriculture community. Our specialties also include medical practices and related fields, construction, and many other small businesses in and around the Southwest Kansas area. We also work with businesses in other parts of the country.
Smoll & Banning, CPA’s, LLC memberships include the American Institute of Certified Public Accountants (AICPA), AICPA’s Private Companies Practice Section (PCPS), and the Kansas Society of Certified Public Accountants (KSCPA). We are also a member of the Dodge City Chamber of Commerce.
Pamela Nilhas, CPA, Managing Member
Pam graduated with a Bachelor of Science in Accounting from St. Mary of the Plains College in 1991 and joined the firm in 1997. In her role as an owner and managing member of the firm since 2010, she specializes in individual and business income tax planning and preparation, payroll and sales tax preparation, preparation of complied financial statements, and providing small-business management advice.
Pam works with clients from many different business areas including medical, construction, agriculture, and retail. As a Certified QuickBooks Pro Advisor, Pam also enjoys assisting clients with their Quickbooks setup, answering questions on daily entry, and troubleshooting concerns. She especially enjoys tax planning with small business clients and assisting them in making informed business decisions.
Pam is a proud member of the American Institute of Certified Public Accountants (AICPA) and Kansas Society of Certified Public Accountants (KSCPA).
Pam and her husband Jeff have one daughter. In her spare time, she enjoys volunteering with the Girl Scouts and their church, playing tennis and golf, and relaxing. Pam also volunteers as the treasurer for Friendship Feast Association.
Debby Slattery, CPA, Managing Member
Debby graduated with a Bachelor of Business Administration with an accounting emphasis from Fort Hays State University in May 1990 and soon after joined the firm receiving her CPA license near the end of that year. In her role as an owner and managing member of the firm since 2018, she specializes in individual and business income tax planning and preparation, payroll and sales tax preparation, preparation of complied financial statements, and providing small-business management advice. She is also QuickBooks Pro Advisor.
Debby especially enjoys working with agriculture clients planning and making decisions for the best tax advantages in their individual situations. She has a strong agricultural background with decades of experience keeping her husband’s and family’s farming records and preparing their tax returns. She also works extensively with clients who own residential rental properties, having grown up with her family and personal residential rental property activities.
Debby is a proud member of the American Institute of Certified Public Accountants (AICPA) and Kansas Society of Certified Public Accountants (KSCPA).
Raised in Dodge City, Kansas, Debby married her high school sweetheart Wesley and they live just outside of Dodge City. They have three grown children. When away from the office, she enjoys spending time with her husband and kids, quilting and cross-stitching, and riding four-wheelers, especially in the Colorado Rocky Mountains.
Kent graduated with a Bachelor of Business Administration in Accounting from Kansas State University in May 1974. Kent founded what is now known as Smoll & Banning, CPA’s, LLC in 1981. Kent currently serves the firm as needed providing consulting services in special circumstances.
Over the years, Kent has served in various capacities with many local, state, and national organizations. He has periodically served as a Dodge City Commissioner since 1988 and has served as the Mayor of Dodge City several times. Kent most proudly served as a member of both the National Association of State Boards of Accountancy (NASBA) and Kansas State Board of Accountancy (KSBA) chairing various committees. In 2017 Kent received the NASBA Distinguished Service Award in recognition of his “unwavering commitment to advancing the interest of NASBA”. He has helped to mold the rules and regulations which make the CPA profession one of the most respected fields of service in our society.
Kent remains a proud member of the American Institute of Certified Public Accountants (AICPA) and Kansas Society of Certified Public Accountants (KSCPA).
Having lived in Dodge City most of his adult life, Kent now enjoys traveling the world on cruise ships. He also enjoys scuba diving. Kent and his wife have two grown daughters and eight grandchildren.
Carolyn graduated with a Bachelor of Business Science in Accounting from Washburn University in Topeka. Carolyn joined the firm in 1982, soon after its founding. Currently, Carolyn has taken the role of consultant to the firm, providing her years of business and tax knowledge and services as needed.
Over the years, Carolyn has been a major supporter of community activities benefiting the education and enhancement of women. She was named Woman of the Year in 1999 by the Dodge City Chapter of Business and Professional Women. She has also been a member of the Soroptimist International of Dodge City and the franchise board of the United States Basketball League.
Carolyn continues her membership with the American Institute of Certified Public Accountants (AICPA) and Kansas Society of Certified Public Accountants (KSCPA).
Carolyn grew up in Garden City and has lived in Dodge City most of her adult life. Carolyn and her husband have one daughter and four grandchildren. She enjoys her plants, crafts, attending their grandchildren’s events, and spending time with her family.
Karla graduated with a Bachelor of Science in Business with an accounting emphasis from Emporia State University in May of 2017. She has been a member of the firm since 2017 and is currently working on obtaining her CPA license.
Karla specializes in individual and business income tax preparation and accounting services across multiple platforms. She is a certified QuickBooks Pro Advisor and is the firm’s QuickBooks Online expert.
Karla was born in Billings, Montana. Her family moved around the Midwest during her childhood as her mother was in management for a department store. She settled in Dodge City in 2001, only leaving the area for Military training and for college. She is a mother of two teenagers.
When not in the office Karla enjoys traveling to see the Chiefs and the Royals as well as attending an assortment of concerts.
Emmaly Slattery, CPA, Senior Staff Accountant
Emmaly is a 2021 graduate of Fort Hays State University, receiving her Bachelor of Business Administration in both Accounting and Financial Planning. Having worked on a part-time basis for several years, Emmaly joined the firm full-time in 2021. She is the newest licensed CPA in the firm having passed the arduous CPA exam in the fall of 2022 and receiving her license shortly thereafter.
Tax return preparation is Emmaly’s focus, with a specialty in individual, trust and estate tax returns. She also prepares payroll and sales tax reports, financial statements, and accounting/bookkeeping services. Emmaly is a QuickBooks Pro Advisor.
Emmaly is a member of the American Institute of Certified Public Accountants (AICPA) and the Kansas Society of Certified Public Accountants (KSCPA).
In her spare time, Emmaly enjoys reading, watching anime, traveling, and spoiling her cat.
Klaressa C. Richards (Smith), Staff Accountant
KaCee was born and raised in Dodge City, graduating from Emporia State University in 2012 with a Bachelor’s degree. KaCee joined the firm in 2013.
KaCee focuses on payroll tax preparation as well as individual, business, non-profit, estate, and trust tax return preparation. She is also a QuickBooks Pro Advisor and provides QuickBooks support through accounting services and data entry.
In 2016, she and her husband Chris purchased a farmstead near Dodge City where they started creating a livelihood. They have one daughter. Kacee is an active member of the First United Methodist Church, serving on multiple boards and helping with children’s programs when able. She is also an active member of the Daughters of the American Revolution and the Order of the Eastern Star chapters in Dodge City.
In her free time, KaCee enjoys spending time with her family going to auctions, working their farmstead, attending their daughter’s activities, and just chilling at home. KaCee believes that life is a gift meant to be enjoyed!!
Martha Gilbert, Administrative Assistant
Martha was born and raised in Dodge City. She received her Associate of Arts degree in Business Management and Accounting from Dodge City Community College and attended Kansas State University. She joined the firm in 1992 and recently celebrated her 30th anniversary with the firm.
As administrative assistant, Martha greets clients, answers the phone, and manages numerous office administrative duties.
Outside of the office Martha enjoys reading, cooking, puzzles, sewing, finding special treasures at auctions, and spending time with her daughter and other family members.
Amber Nilhas, Administrative Assistant
Amber joined the firm full-time at the end of 2021 having previously helped out on a part-time basis. As administrative assistant, Amber answers the phone, greets clients in the office, assembles tax returns and other reports, and many other tasks too numerous to mention.
Amber grew up in Dodge City, Kansas, and enjoys photography, collecting vinyl records, and making fun drinks. She is the daughter of Pam Nilhas, one of the owners of the firm.
Wesley Slattery, Information Technology
Wesley was born and raised in Dodge City, growing up on the family farm. He received his Bachelor of Science in Agriculture from Fort Hays State University. Wesley joined the firm part time in 2019, helping with information technology and other projects as requested.
Full-time agriculture work is Wesley’s primary occupation. He volunteers as an officer of the Ford County Conservation District.
Wesley enjoys camping and riding four-wheelers in the sand dunes and the mountains with his family, traveling, and relaxing at home. He is married to Debby and they have three grown children.