Management Profiles, Smith Todd McEntee and Company CPAs

	John David Smith, CPA A graduate of the University of Florida with a degree in Business Administration. He has 35 plus years experience in the public and private accounting and finance sectors including audit manager with two of the Big Four Firms, partnerships in W.O. Daley & Company, CPA's, Chief Financial Officer of a large, private agricultural company that was diversified into real estate sales/development and construction industries. He provides audit, tax and business advisory services to a wide variety of clients with particular emphasis on the agribusiness industry. He is also a director of a community bank.
	Daniel F. McEntee, CPA A graduate of Monmouth College with a degree in Business Administration. He has 30 plus years experience in public accounting including partnership in McEntee & McEntee, CPA's and senior staff positions with a Big Four firm. He provides tax and audit services to a wide variety of clients including rental-purchase companies and diversified service companies.
	Albert W. Todd, Jr., CPA A graduate of Western Michigan University with a degree in Business Administration. He has 40 plus years experience in public accounting which spans a variety of areas including corporate, partnership, individual, estate and fiduciary taxation. His professional background includes positions as a tax manager with Price Waterhouse, CPA's, tax partner with W.O. Daley & Company, CPA's and senior tax manager with KPMG Peat Marwick & Co., CPA's. He provides tax consultation services to other CPAs and has broad experience in taxation of specialized industries including cooperative organizations and agriculture.