Matthew P. Wilhelm, 70, died on Friday, February 4, 2011, at his home Matthew was born in Richardton, ND, on October 15, 1940, to Hilda (Knapp) Wilhelm and Marcus Wilhelm. He lived on the farm with his parents until he graduated from High School. Matthew received a Business Associate degree in Accounting and Business Management from National College of Business in Rapid City, SD. He was employed as an accountant and office manager and provided tax consulting services. He resided in Rapid City and managed a ranch in North Dakota. Survivors include a sister, Mary Fettig, Campbell, CA and three nieces, Charlene (Joseph) Scarborough, Mustang, OK, Gerri (Kirk) Silva, Camino, CA and Pam (Kirk) Burkett, San Jose, CA. and several grand nieces and nephews that he really enjoyed. He was preceded in death by his parents. Visitation will be from 4 to 6 p.m. on Thursday, Feb, 10, at Osheim & Schmidt Funeral Home in Rapid City, with Christian wake services at 6 p.m. at the funeral home. Visitation will also be on Friday, Feb. 11, from 4 until 8 p.m., with the family present from 6 until 8 p.m., at the Stevenson Funeral Home in Dickinson, ND. Mass of Christian burial will be offered at 11 a.m. on Saturday, Feb. 12, at St Pauls Catholic Church in Halliday, ND. Burial will follow in St. Martins Cemetery in rural Dodge, ND. Memorials may be made to the Mayo Clinic in Rochester, MN, % the Cardiovascular Department. Stevenson Funeral Home in Dickinson is handling North Dakota arrangements.