Jon D. Wheeler (retired)          

My accounting career began in Glasgow, Montana in 1964. In that year, I received my CPA certificate from the state of Montana and opened my practice as a sole practitioner. The clientele served was primarily based around agriculture with many farm and ranch clients and the businesses that serve them. I also built a substantial practice in health care with several hospitals and clinics in the region as clients. In 1968, I merged my practice with Galusha, Higgins & Galusha and became a senior partner and governing board member of that firm. The Galusha firm was the largest accounting firm in Montana. The firm began a steady expansion program to six offices in Montana and Idaho over the next several years. I served as chair of the mergers & acquisition committee at the time. In 1973, I was asked to head a new tax division and moved to the firm's head office in Helena, Montana. While there, I specialized in the tax area, providing research support to other partners in the firm on tax issues as well as serving my own clients. In 1979, I left the Galusha firm and moved to Bellevue, Washington and opened a practice there as Jon D. Wheeler, PS. My firm has continued to specialize in tax matters while expanding service into the litigation support and organizational governance areas over the years.  In 1992, I moved my office and home to Leavenworth, Washington.

My wife, Margaret, and I reside in Leavenworth, Washington. We have four grown sons with families of their own. Their families have now blessed us with seven grandchildren and one great-grandchild.

Present Positions

• President, Jon D. Wheeler, PS.
• Past President, Board of Directors, Mountain Meadows Assisted Living. Mountain Meadows is a nonprofit organization which owns and operates an assisted living facility in Leavenworth, Washington.

Prior Professional & Business Experience

These experiences include:

• Served as Interim CEO of Cascade Medical Center ("CMC"), Leavenworth, Washington from January 2010 to August 2010. CMC is a medical clinic and hospital owned and operated by a public hospital district. This engagement allowed the board of commissioners the time necessary to search for and hire a new CEO.
• Co-Founder and Chairman Upstream Northwest, Inc. Upstream Northwest, Inc.  is a Leavenworth, Washington based company offering leadership training seminars as well as strategic planning and visioning facilitation services. Information about this company can be found at www.upstreamnorthwest.com
• .Served as CFO of Oregon Potato Company, ("OP") Boardman, Oregon from December 1998 to May 2000. OP is a food processing company manufacturing dehydrated potato products. Served as Chairman, Finance & Strategic Planning Committee from 1994 to December 1998. Served on the Board of Directors and financial consultant to the company from its founding in 1978 to May 2000.
• Served as a Principal of Cordell, Neher & Company from September 2001 to May 2003 and Of Counsel from April 1993 to December 1998. The Cordell firm is a public accounting firm located in Wenatchee, Washington. My principal areas of responsibility included business valuations, litigation support and management consulting.
•  Partner in a leveraged buyout partnership, SPS, from 1987 to 1990. My responsiblity was the financial analysis  and valuation of acquisition candidates.
• Served as a member of the Board of Directors and financial consultant to Miracle Potato Company from 1980 to 1986. Miracle was a farming company located at Boardman, Oregon.
• Served as a shareholder, member of the Board of Directors, and Tax Department Manager for Galusha, Higgins & Galusha, a multi-office certified public accounting firm headquartered in Helena, Montana from 1968 to 1979.
• Sole practitioner public accounting firm in Glasgow, Montana 1964 to 1968.

Professional Certifications and Education

• Certified Public Accountant - State of Montana from 1964 to date.
• Certified Public Accountant - State of Washington from 1979 to date.
• Certified Valuation Analyst - National Association of Certified Valuation Analysts from 1997 to 2004. Recertified in 2011 to 2013.
• CEA/BV. Certificate of Education in Business Valuation - AICPA, 1996.
• Accounting degree. LaSalle Extension University, Chicago, Illinois. 1963.
• Continuing professional education seminars (40 hours or more) attended annually - 1964 to date.

Professional Affliliations

• Member - Montana Society of Certified Public Accountans from 1964 to date. President 1974-1975. Board of Directors 1972 to 1975. Chairman, Long-range Planning Committee 1973. Awarded Honorary Life Membership - 2010.
• Member - Washington Society of Certified Public Accountants from 1979 to date. President 1990-1991. Board of Directors 1987 to 1992. Chairman, Continuing Professional Education Committee 1985 to 1987. Liaison Director, Litigation Support Committee 1988 to 1990.
• Member - American Institute of Certified Public Accountants from 1964 to date. Member, Governing Council - 1975-1976, 1980 to 1982, and 1990 to 1992. Chairman, State Society Relations Executive Committee 1978 to 1980. Chairman, Public Relatins Subcommittee 1977. Awarded Honorary Life Membership - 2009.
• Member - National Association of Certified Public Valuation Analysts 1995 to date.

Articles and Presentations

• Author-Instructor of Income Tax Planning for Farmers and Ranchers presented for state professional societies 1980 to 1986. Presentation sponsors included: Washington Society of CPAs, Oregon State of CPAs, North Dakota Society of CPAs, Montana Society of CPAs, Iowa Society of CPAs, and Nebraska Society of CPAs.
• Instructor-professional education seminars and instituteson topics ranging from income and estate taxation to agribusiness accounting from 1967 to 1986. Sponsors included: America Institute of CPAs, Idaho Tax Institute (Idaho State University Law School), Montana Tax Institute (University of Montana Law School), Montana Production Credit Association, Montana Realtor's Association, Spokane Federal Intermediate Credit Bank, Oregon Society of CPAs, and Washington Society of CPAs.
• Visiting Lecturer at the schools of business and law, University of Montana. 1975 to 1979.
• Author of Tax Desk Book for Farmers and Ranchers, Institute for Business Planning, Inc., a subsidiary of Prentice-Hall. 1976 and 1979 editions.
• Consulting editor, Agribusiness Planning service published by the Instituteffor Business Planning, 1976.
• Consulting editor, Accounting Today magazine. 1987-1998.
• Author of articles on tax subjects published by Taxation for Accountants, Warren, Gorham and Lamont, and Trusts and Estates magazine. 1976 to 1978.

For a link to my complete resume, please click on myresume/cv