Bill Wheeler, CPA

3100 Willow Avenue, Suite 102

Clovis, California 93612

(559) 347-6800

Employment/Experience:

2004                Shareholder, Howard W. Wheeler, CPA, A Professional Corporation

1998-2004                 Partner, Alves & Wheeler, Certified Public Accountants, LLP.

                       Clients in various industries, including not-for profit, construction and trade contractors, consulting, manufacturing, retail, internet service providers, and healthcare.  Services include income and other tax preparation, accounting and consulting for individuals, corporations and not-for-profit organizations.

1994-1998         Self employed, practicing CPA.  Clients in various industries, including not-for-profit, manufacturing, finance, etc. Services include income and other tax preparation, accounting and consulting for individuals, corporations and not-for-profit organizations.

1990-1994                Pacific States Leasing, Inc., Controller.  Responsibilities included all aspects of accounting, finance, personnel and payroll.  In addition, responsible for filing income tax, personal property tax and sales tax returns in a number of states and jurisdictions throughout the United States.   Accomplishments included reducing accounting staff while improving reporting process and implementing new accounting system.

1989-1990               Chevron Chemical Company, Administrative Services Manager.  Primarily responsible for facilitating Chevron’s acquisition of March Industries, Inc. and implementing Chevron systems and procedures.

1988-1989                 March Industries, Inc., Chief Financial Officer.  Start-up manufacturer of fire starting products.  Responsible for all aspects of finance, accounting, purchasing, payroll, personnel, distribution and taxation.  Accomplishments include playing a key role in the sale of the company, along with setting up all financial reporting and accounting.

1987                                 Packaging Industries Group, Inc., Divisional Controller.  Manufacturer of industrial plastic packaging products, and sporting goods.  Responsible for accounting, budgeting, financial analysis, purchasing, personnel and payroll.  Accomplishments include proposing and implementing cost reductions in excess of $500,000 annually, implementing cost analysis process for contract bids, and participation in developing and implementing initial corporate wide budgeting process.

1984-1987          Arthur Young, CPA’s, Audit Manager.  Client industries include large non-profit hospital, agriculture,

                        manufacturing, banking, and leasing.  Responsibilities included auditing, accounting and consulting.

1979-1984              Fox & Company, CPA’s.  Supervisor.  Client industries include non-profit hospitals, mental health program contractors, manufacturing, construction, and leasing company.  Duties included accounting, auditing and income tax preparation.

Other Activities:

1996-2000         Weldon Soccer Club, Registrar, Past President and Treasurer

1997-1998         Weldon Parent Club, Treasurer

1997-2002         Clovis Junior Soccer League, Treasurer

2001-present     Central Sierra Historical Society, Finance Committee Member.

2003-present     California Historical Radio Society, Advisor on tax issues.

Education:

Graduated Magna Cum Laude, BS Business Administration, Accounting Option, California State University, Fresno, June 1979.

Licenses and Certifications:

Certified Public Accountant, California License #32693E (1981).

Hold securities licenses - Series 6, 7, 63 and 65 (2001).

California Life Insurance and Variable Contracts, License #OE19693 (2003).

Memberships:

American Institute of Certified Public Accountants (1981)

California Society of Certified Public Accountants (1981)

Society of California Accountants (1998)

Christian Financial Professionals Network (2006)