Mr. Heater is responsible for the company's financial management and financial reporting functions. As a CPA, Mr. Heater has over twenty years of financial management experience specializing in financial controls, SEC reporting and mergers & acquisitions. Formerly, Mr. Heater was the director of financial planning and analysis and assistant corporate controller for multi-billion dollar Airgas Incorporated where he was involved with the due diligence and accounting integration of several acquisitions. In addition, Mr. Heater held executive financial positions with Locus Pharmaceuticals, Ferrellgas, Inc. and was a manager of audit and business advisory services for Arthur Andersen. Mr. Heater holds a business administration degree from the University of Nebraska and an MBA from Villanova University. He is also a member of the American Institute of Certified Public Accountants. |