Stefanie brings experience in administrative operations and legal support within government and nonprofit environments.

She served as a Deputy Clerk at the Court of Criminal Appeals of Texas, where she managed appellate case filings, and ensured compliance with state procedural rules. She also worked in the House Journal Clerk’s Office at the Texas House of Representatives, contributing to the preparation and publication of official legislative records. Prior to joining TTARA, she worked as an Office Manager at a commercial appraisal firm, where she oversaw day-to-day operations and administrative processes.

She holds a Bachelor of Science in Mass Communications with a minor in English Literature and is a commissioned Texas Notary Public.

Eleanor is a consultant for TTARA with over 32 years of state tax experience in the private and public sectors. She was Tax Counsel with DuCharme, McMillen & Associates, Inc. for 17 years and assisted Fortune-1000 companies with tax planning, audits, administrative filings, and negotiations with taxing authorities.

While in public service, she held key positions at the Texas Comptroller’s office, including Chief Administrative Law Judge, Assistant Director of Tax Administration, and Chief Hearings Attorney. As the Chief Administrative Law Judge, she presided over tax hearings and oversaw the issuance of all proposed hearings decisions. Eleanor continued that role when the hearing function was transferred to the State Office of Administrative Hearings. In her role as Assistant Director of Tax Administration, she assisted in overseeing the Tax Policy Division and the Audit Division and participated in rule making, tax policy developments, and tax legislation. With her background in both private and public services, she offers a balanced perspective on tax policy and procedure.

Eleanor holds a Bachelor of Business Administration from The University of Texas at Austin and a Juris Doctor from The University of Texas School of Law.

Andrea is a tax executive with extensive expertise in tax policy, strategic planning, tax optimization, audit defense and compliance. She has secured over $7 billion in tax incentives for her clients, successfully negotiated critical changes to tax laws at the federal, state and local levels, and has effectively managed complex audits achieving optimized outcomes. Andrea began her tax career with Arthur Andersen, LLP before joining Ernst & Young, LLP where she advised on mergers and acquisitions, policy and legislative changes, audit defense and complex compliance for clients in energy, real estate and private equity. She is a subject matter expert on taxes for the LNG industry, serving as Managing Tax Counsel for Cheniere Energy, Inc. for over ten years. She formed Carter Energy Advisors in 2025 where she continues to advise clients in the LNG and energy industries.

Eldon Andrus is a consultant for TTARA, bringing over four decades of tax and legislative experience to our organization.
Eldon recently retired from Exxon Mobil Corporation after 43 years of distinguished service. He began his career in internal audit and tax accounting within the comptroller’s department and spent the last 34 years in ExxonMobil’s tax department. His responsibilities included managing and filing state and federal income tax returns, motor fuel taxes, sales and use taxes, property taxes, and production taxes. He also served as a state tax legislative liaison, helping shape policy and regulatory frameworks across multiple jurisdictions.
Throughout his career, Eldon was an active participant in several oil and gas associations, where he played a key role in developing and drafting proposed legislation and regulations. As chairman of the severance tax subcommittee for the Mississippi/Alabama Oil and Gas Association, he testified on behalf of the industry on legislative and regulatory matters. He was also one of three industry representatives involved in the design and development of the Federal Excise Summary Terminal Activity & Reporting System (ExSTARS).
Eldon holds a Bachelor of Science in Accounting from Brigham Young University and earned his CPA certificate in Texas in 1988. He joined Exxon in 1981 and has since built a reputation for thoughtful leadership, technical expertise, and collaborative engagement.

Celine Kim, PhD, is a Policy Analyst for TTARA. She brings experience analyzing budgets, ACFRs, fiscal trends, and policy proposals to produce clear, nonpartisan evaluations of tax, expenditure, and debt policies.
Before joining TTARA, Celine conducted applied research on municipal finance and debt management at the University of Texas at Austin and supported pension policy analysis at the Teacher Retirement System of Texas. She has also taught graduate level courses on taxation, financial accounting, and public finance analytics.
Celine holds an MPA and a BA in Political Science from the University of Alabama and earned her PhD in Public Policy at UT Austin’s LBJ School of Public Affairs.