For profit

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Ceterus is an accounting and human resources software company based in Charleston, South Carolina. The company provides basic accounting and bookkeeping services to industry-specific accounting firms and small businesses with an emphasis on providing services to entrepreneurs. The company promotes tailored accounting software for various industries, specifically dental industry accounting firms and franchises. 1

The company has been criticized in the past by left-wing sources for having ties to the nonprofit organizations funded by businessman and donor Charles Koch. Alleged connections are due to the organization having a current and former employee who once worked for Koch-funded groups such as the Charles Koch Institute or Americans for Prosperity2 and the company being a previous sponsor of the State Policy Network. 3


Ceterus is an accounting software company located in Charleston, South Carolina. The company was founded by Levi Morehouse in 2008 and has an office in Kalamazoo, Michigan. The company focuses on providing accounting and bookkeeping software and technical support to both businesses as well as accounting firms. The company’s website particularly states that it focuses on providing services to small businesses and CPA firms. The name Ceterus stems from Latin for “the rest” which the company says is a reference to them taking care of businesses’ finances so they can focus on the rest of their business operations. 4 The company emphasizes that it is a one-stop shop for accounting services and that it was started in response to many small business owners not having an accounting service that also handles tax preparation and general financial management. 5

Ceterus caters primarily to small businesses that are part of franchise groups, as well as accounting firms that specifically cater to a particular industry. The company has a particular focus on accounting firms that service dental practices but advertise that they are willing to partner with any firm that has over thirty clients within the same industry. The company also advertises to non-franchised small businesses of any industry. 6

Alleged Association with the Charles Koch Network

The Center for Media and Democracy (CMD), a left-wing outlet, has attempted to connecting Ceterus to the right-leaning Koch network of nonprofits, pointing to two individuals who have worked for both Ceterus and a Koch-funded nonprofit. Jonathan Martin, Ceterus’ vice president of business development was a former senior finance manager at Americans for Prosperity. 7 Additionally, Carl Oberg, the former director of nonprofits at Ceterus is a former employee of Americans for Prosperity and a participant in the Koch Associate Program. 8

CMD further listed Ceterus on a list of organizations that supported the right-leaning State Policy Network, a collection of state-level free market think tanks. While Ceterus previously employed a director of nonprofits, the company does not currently advertise any services tailored to nonprofits. 9


  1. “About.” Ceterus. Accessed April 9, 2021.
  2. “Carl Oberg.” LinkedIn Profile. Accessed March 26, 2021.
  3. “EXPOSED: The State Policy Network.” The Center for Media and Democracy. 2013. Accessed March 26, 2021.
  4. “About.” Ceterus. Accessed March 26, 2021.
  5. “Tax.” Ceterus. Accessed March 26, 2021.
  6. “Tax.” Ceterus. Accessed March 26, 2021.
  7. “Jonathan Martin.” LinkedIn Profile. Accessed March 26, 2021.
  8. “Carl Oberg.” LinkedIn Profile. Accessed March 26, 2021.
  9. “About.” Ceterus. Accessed March 26, 2021.
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