Garth M. Tebay is a Managing Director of Source Companies, Great Lakes Region, LLC, the Source Companies, LLC affiliate in Toledo, Ohio. He is also a managing member and founder of Value De-fined. Mr. Tebay has over 30 years experience as an accounting and consulting professional. He assists clients on matters relating to their business growth strategy, performance improvement, mergers and acquisitions, business valuation and the sale of businesses. Mr. Tebay is also founder and Managing Partner of Tebay Mosley Associates, LLC which provides accounting, auditing, tax preparation and management consulting to Toledo-area businesses and individuals. Mr. Tebay served as Chief Financial Officer and Director of Westhaven Services from 1987 to 1989. He was responsible for financial management of a regional (servicing Ohio, Indiana and Michigan) institutional pharmacy with $13 million in sales and 160 employees. Responsibilities included financial reporting systems, departmental budgets, banking relations, financial and tax planning personnel, management information systems and operational accounting. From 1972 to 1987, Mr. Tebay was a partner of Brell, Tebay, Holt & Dettinger, Inc., a CPA firm servicing small-medium sized businesses in the Toledo area. Mr. Tebay holds a BS in Accounting from Findlay College. He has also completed a variety of post-graduate and continuing education courses and has been a presenter/teacher on subjects related to finance, business valuation, tax strategies and accounting. Mr. Tebay is certified as a CPA, a CVA (Certified Valuation Analyst) and a CM&A (Certified in Mergers & Acquisitions). He is a member of the Ohio Society of Certified Public Accounts, the American Institute of Certified Public Accountants, the Institute of Business Appraisers, the National Association of Certified Valuation Analysts, and the Toledo Estate Planning Council, Inc. Mr. Tebay resides in Toledo, Ohio.