David M. Wilke, Managing Partner, CPA, MBA David Wilke has spent his over seventeen-year certified public accounting career assisting small businesses. He concentrates on income tax planning, business planning and consulting services including software selection, entity selection and retirement plans. He assists many small businesses and start-up businesses in obtaining financing, writing business plans and developing exit strategies. Beginning with 2 clients, David has grown his client base to over 1000 in the past several years.   David's activities include writing articles, presenting seminars, real estate investing and volunteering consulting services. He is extremely interested in working with small businesses to assist them in every way.   Recognition & Affiliations David appears every Saturday morning from 9:15 - 9:30 a.m. on the radio for his "Ask the Accountant" segment on WPTT 1360 am on The American Entrepreneur Show. In addition, David has been recognized by various organizations for his accounting work, such as his nomination for Entrepreneur of the year for 2003 and the 1997 Small Business Administration's Accountant Advocate of the year. This SBA award symbolized an individual who uses his professional expertise or personal talents to further the understanding and awareness of small business. Wilke and Associates, LLP was recognized in 2003 by the Pittsburgh Business Times as one of the top 100 fastest growing companies in Pittsburgh. Wilke and Associates has grown from two employees in 1998 to fourteen employees in 2003.   David is a regular speaker at many events for small business owners and entrepreneurs, such as, SBA seminars and seminars for, Duquesne University's Small Business Development Center and the IRS. David is a regular instructor for SCORE and ACRE of Pittsburgh, and was previously an instructor at Duff's Business Institute.   David is a member of the International Who's Who of Entrepreneurs, Pennsylvania Institute of CPA's and the American Institute of CPA's .   To continue educating small business owners and entrepreneurs, David has authored articles on how to write an effective business plan and helped to develop curriculum and instructional materials for State of Pennsylvania Self-Employment Assistance Program (SEAP) in 1997 and 1999. The SEAP helps persons on unemployment achieve their business ownership dreams. David has been recognized as a contributing professional in two business books, and has been published in the SBA Mid-Atlantic Regional Newsletter.   Education MBA, Duquesne University, 1990 - Masters in Business Administration. BSBA, Duquesne University, 1989 - Concentration in Accounting and Finance

Peter J. Mullen, Partner, CPA, CVA Peter J. Mullen is a partner of Wilke and Associates, LLP. His range of clients have included health care, legal and other professional service firms, wholesale, retail and manufacturing operations. His primary area of service include valuation services for closely held commercial businesses and professional practices in connection with buy-sell agreements, sales of businesses and divorce property. Additional services provided are accounting, management consulting, servicing and administering retirement plans, and income and business taxes. Position and Experience Bachelor of Science Degree in Business Administration, Drexel University, June 1981 Certified Public Accountant – 1986 Certified Valuation Analyst – 2002  Academic and Professional  Credentials Partner – Wilke and Associates, LLP Certified Public Accountants, January 2006 Manager – Wilke and Associates, LLP Certified Public Accountants, 2005 to Present Staff – Manager, Epstein, Tabor & Schorr Certified Public Accountants, 1986 to 2004

David E. Cooke, Partner, CPA David Cooke has spent his fifteen-year career in public accounting. David joined Wilke & Associates in August of 2002 and named Partner July of 2005. Prior to joining Wilke & Associates, David spent 9 years with Exler & Company, Inc. as Tax Manager. David's primary focus includes individuals, corporations, partnerships, trusts, non profit organizations and employee benefit plans related to real estate development and real estate management companies. Recognition & Affiliations Some of David's responsibilities include preparing and reviewing business and individual income tax returns, tax research, tax compliance and tax planning. David is heavily involved with ACRE of Pittsburgh, Inc. a local chapter of the National Real Estate Investors Association. In addition, David is also an advisor for the Self Employment Assistance Program sponsored by DuquesneUniversity. As an advisor, he leads discussions of topics that are important to aspiring entrepreneurs. Education BSBA, RobertMorrisCollege, 1990 - Major in Accounting