VanderLugt, Mulder, DeVries and Elders (VMDE) is your reliable and respected resource for your accounting, business planning and tax compliance issues. We have experience serving clients with a variety of needs, which is why it’s likely we have someone here who is a good fit for you, too. When you inquire, we’ll ask you more about your specific needs, as well as a bit more about what you look for and expect from an advisor. After all, it’s not only about numbers, it’s about building a relationship based on your overall personal or business’ success. With over 27 years in business, we are based in Grandville, Michigan, yet easily service the needs of clients throughout the country.

 Note: VanderLugt, Mulder, DeVries and Elders (VMDE)

is not affiliated with LPL Financial and Discovery Financial.


Our firm opened in October of 1976 on the second floor of the Stebbins Building in downtown Hastings. John L. Walker, CPA and Partner, founded the firm after four and one half years with a large international public accounting firm in their South Bend, Indiana, office. Christopher J. Fluke, CPA and  Partner, joined the firm as a staff accountant after his college graduation from Michigan Technological University in 1981. Katherine Sheldon, CPA and Partner, joined the firm as a staff accountant after her college graduation from Western Michigan University in 1992. We moved to the second floor of Mainstreet Savings Bank (presently Hastings City Hall) in 1988, and moved to our present location on Apple Street in October of 1994.  David G. DeHaan, CPA and Partner, as of January 1, 2009,  joined the firm in 1997, after graduating from Kalamazoo College with a Bachelors Degree.

We are members of the American Institute of Certified Public Accountants and the Michigan Association of Certified Public Accountants. We also belong to the Private Companies Practice Section of the American Institute of Certified Public Accountants. The Private Companies Practice Section is an organization consisting of member firms that promote quality control in auditing. Member firms are required to be reviewed by other firms (called peer reviews) every three years to test the existence and adequacy of internal quality control. We have had "peer reviews" in 1991, 1994, 1997, 2000, 2003, 2006, and 2009 and received an unqualified opinion in each of those reviews.

Note: Walker, Fluke & Sheldon, PLC  is not affiliated

with LPL Financial and Discovery Financial.


Through both the CPA Program, licensed CPAs can offer their clients access to a wide range of brokerage and investment advisory services through a strategic relationship with an LPL adviser. Through this strategic relationship, the licensed CPA conducts securities business jointly with the LPL advisor on each client, and shares in all securities and investment advisory revenue generated through the shared client relationship.