CPAC Inc.

Greg Kallas is an Executive Vice President at Complex Property Advisors Corporation. After graduating from the University of North Texas in 1986, where he received a B.B.A. with a major in Real Estate Appraisal, Greg joined what was then the country's largest national property tax consulting and appraisal firm where he specialized in the valuation of healthcare, industrial and other special-purpose properties. Greg joined CPAC in 1997. Greg is a candidate member of the American Society of Appraisers (ASA), an associate member of the International Association of Assessing Officers (IAAO), a member of the Institute for Professionals in Taxation (IPT), and a charter member of the Texas Association of Property Tax Professionals (TAPTP). Greg is a licensed Property Tax Agent in Arizona and a licensed Senior Property Tax Consultant in Texas. Greg was an editor of the TAPTP's first continuing education classes, Principles of Property Tax Consulting in 1993 and The Appraisal of Industrial Property in 1995.

Mark D. Bedford is an Executive Vice President of Complex Property Advisors Corporation (CPAC). Since graduating from Texas A&M University in 1984 with a degree in Finance, he has been actively engaged in property tax evaluation and consulting including working eleven years with a Dallas based national property tax consulting group. During the past six years, his expertise has been on litigated complex properties. Mark is a Certified Member (CMI) of the Institute for Professionals in Taxation and a charter member of the Texas Association of Property Tax Professionals (TAPTP). He is certified as a general real estate appraiser in Colorado, licensed as a Senior Property Tax Consultant in Texas, and a state approved real estate consultant in Tennessee and Kentucky as well as being a licensed real estate broker in Oregon and Texas.

Megan L. Van Voorhis joined CPAC full-time in 2003 as Assistant Director of Programs and Services and was promoted to her current position in late 2003. Prior to that she served as a fellow at CPAC while pursuing an advanced degree in business from Case Western Reserve University. During her tenure, Ms. Van Voorhis has conducted research projects in the areas of arts and cultural economic impact, cultural tourism and local public sector funding of arts and culture. She has been active in the organization's public policy efforts including serving as Chair of the Lake County Visitors Bureau Arts and Culture Fund adjudication panel and assisting with the development and implementation of Cuyahoga County's Arts and Culture As Economic Development Grants program. Van Voorhis is manages CPAC's business practice development services for artists and cultural organizations. She co-created the Artist as an Entrepreneur Institute and has been instrumental in building and expanding the program into a course of study for all individual artists. Van Voorhis also manages CPAC's CultureADD program. Prior to moving to Cleveland in 2001, Van Voorhis worked as the Client Database Coordinator for Schuyler, Roche & Zwirner in Chicago. Van Voorhis also served as Assistant to the General Manager of the Royal George Theatre Center. Van Voorhis received a Bachelor of Fine Arts in dance from The Ohio State University and a Master of Business Administration from Case Western Reserve University.

Seth D. Beattie joined CPAC as Program Associate in May 2005. He is responsible for specified implementation of CPAC's programs and services, including assisting with the organization's capacity building programs such as the Artist as an Entrepreneur Institute and CultureADD, as well as research and public policy. While pursuing an advanced degree in public administration, Mr. Beattie was a graduate assistant in workforce development and global urban development at the Levin College of Urban Affairs. Beattie received a Bachelor of Arts in Political Science and Bachelor of Arts in Journalism from Franklin College of Indiana. He went on to receive a Master of Public Administration from the Levin College of Urban Affairs at Cleveland State University.

Brad Matheidas is a senior consultant at Complex Property Advisors Corporation. After graduating from the University of Texas at Arlington in 1992. Brad joined a large commercial appraisal firm in North Dallas where he specialized in appraising high profile and special-use properties. In 1996, Brad joined a national consulting firm as a tax consultant where he focused on tax management and consulting for the nation's three largest hospital providers. Brad has been a senior consultant at CPAC since 1998. Brad is a member of the Institute for Professionals in Taxation (IPT) and the Texas Association of Property Tax Professionals (TAPTP). Brad is licensed as a Senior Property Tax Consultant and a State Certified General Real Estate Appraiser in the State of Texas. He is also a licensed Property Tax Consultant in Arizona, and a certified Tax Representative in Indiana.

Donnie Osborne is a Senior Consultant in the ad-valorem tax practice of Complex Property Advisors Corporation (CPAC). Prior to joining CPAC, Donnie was Vice-President of Corporate Tax Management, Inc. for fifteen years and was also a Senior Appraiser for Tarrant Appraisal District for five years. His expertise includes all areas of ad valorem property tax on a national level. Donnie has a Bachelor of Business from Cameron University. He holds the CMI designation from the Institute for Professionals in Taxation (IPT), is a member of the American Society of Appraisers (ASA), and Texas Association of Property Tax Consultants (TAPTP). He is also a licensed Senior Property Tax Consultant in Texas, Arizona, and Connecticut.

Elizabeth A. Kappa joined CPAC as Communications and Information Associate in February 2005. She is responsible for overseeing CPAC's internal and external communications activities and information systems. Prior to joining CPAC full-time, Ms. Kappa served as an intern where she conducted a competitive analysis of arts and cultural festivals within a 250-mile radius of Cleveland and assisted with development and advancement of the Artist as an Entrepreneur Institute, a program of which she is also a graduate. Kappa received a Bachelor of Art in visual art, concentrating in painting, from Ursuline College. She pursued advanced arts training in Florence, Italy at Studio Art Centers International (SACI). She is a lifelong resident of Cleveland and continues to show work in local galleries.

Jenifer Rickelman is a Property Tax Consultant with Complex Property Advisors Corporation (CPAC), and is a graduate of the University of North Texas where she received her B.B.A. in Finance. Prior to joining CPAC, Jenifer was a Manager for the Dallas office of PricewaterhouseCoopers LLP. She has over 13 years experience in multi-state property taxation and valuation. Jenifer's expertise includes managing nationwide property tax compliance engagements, property tax consulting, and property tax practices and systems reviews in a wide array of industries such including processing, assembly, manufacturing, telecommunications, healthcare, food service, retail, leasing, and waste management. Prior to joining PricewaterhouseCoopers LLP, Jenifer was a Team Leader for a Dallas based national property tax consulting firm as well as an Appraiser for the Dallas Central Appraisal District. Jenifer is a member of the Institute for Professionals in Taxation (IPT) were she has served as the Dallas/Fort Worth Local Luncheon Group Chairperson for four years. She is also a member of the Texas Association of Property Tax Professionals (TAPTP), the Texas Association of Assessing Officers (TAAO), and the International Association of Assessing Officers (IAAO). Jenifer is a licensed Property Tax Consultant in the states of Texas and Arizona.

Kevin Cavasos, CMI, is a Senior Consultant with Complex Property Advisors Corporation (CPAC), and is a graduate of Texas Tech University where he received a B.B.A. in Finance. Prior to joining CPAC, Kevin was a Senior Manager and Site Leader for the Dallas office of PriceWaterhouseCoopers LLP. He has over 18 years experience in property valuation, 12 of which are related directly to property taxation and cost segregation. His experience includes a wide array of property types including office, industrial, retail, multi-family, hotel, hospital, theater and undeveloped land. Kevin holds the CMI designation from the Institute of Professionals in Taxation, and is a licensed Senior Property Tax Consultant in Texas. He is also a General Real Estate Appraiser in Texas, a licensed tax agent in Tennessee, Real Estate Broker in Texas and a candidate member of the Appraisal Institute.

Max Row is a Senior Analyst with Complex Property Advisors Corporation (CPAC), and is a graduate of Texas A&M University where he received a Bachelor of Science degree in 1983. Prior to joining CPAC, Max had 15 years of appraisal experience with a regional real estate appraisal firm specializing in a diverse array of large commercial, industrial and special-use properties for a widely varied clientele including governmental agencies, attorneys, corporations, banks and individuals. Since joining CPAC in 1997, Max has focused on the healthcare industry, and has obtained comprehensive experience in appraisal of hospitals and other healthcare facilities on a national basis. Through 8 years of healthcare experience, Max has attained a thorough understanding of the impact of legal restrictions upon healthcare valuation, including the devastating impact of California's Senate Bill 1953, which mandates the seismic retrofit of all acute care hospitals within the state. Max has focused on litigated cases during the past five years. Max holds the MAI designation of the Appraisal Institute, is a candidate member of the American Society of Appraisers (ASA), and is a licensed real estate appraiser in numerous states.

Bill Dworin, Abuse Intake & Reporting Director: Retired after thirty-four years with the Los Angeles Police Department, Bill Dworin has twenty-two years experience in the field of child sexual exploitation and abuse. He is a nationally recognized expert in this area and has conducted training for local, state and federal law enforcement officers throughout the United States. Bill has conducted several thousand investigations, both reactive and proactive relating to the sexual exploitation of children. His innovative investigative approaches are now common practice among law enforcement agencies. He has spoken to civic groups concerning the safety of children and has authored articles and training material on investigating and protecting children from sexual abuse.

David Bertoldo, Anti Stalking/Abduction Director: Retired Investigator with the California Highway Patrol (CHP). Conducted extensive criminal investigations involving the state of California and its employees. Workplace violence, financial fraud targeting the elderly and fortune 500 companies across the country is among the differing cases, including a wide range of violent criminal activity. Considered an expert in stalking, having helped organize the nations first stalking-The-Stalker Conference in San Diego. Worked as an active member of the San Diego County Stalking Strike Force where high profile cases from police departments throughout San Diego County were reviewed and case guidance was provided to involved agencies. In the area of child abduction, was the lead Investigator for the CHP in the nationally publicized Anthony Martinez abduction and murder in Beaumont California. Has extensive experience as a Military Police Officer having held all positions in the department including Chief of Police. Retired from the United State Marine Corps as a Chief Warrant Officer after twenty years of service.

Mary McLaughlin, H.S.C. (Human Service Counsellor), Abuse Prevention/Awareness Advisor: As an adult survivor of incest, I have long been interested in victims' rights. Through personal experience and in talking to other survivors, I have learned that even after the sexual abuse has ended, most victims remain just that, victims. The damage that is done to children remains with them throughout their lifetime. When a pedophile preys on a child, he or she not only takes their innocence, but also takes their self worth and leaves them devasted in mind and body.

Michael Bates is Director Appraisal Services of Complex Property Advisors Corporation (CPAC). He graduated with a masters degree (MBA) from the University of Tennessee in Knoxville. Mike joined CPAC in January 2006. Prior to joining CPAC, he was Director of Healthcare Real Estate. He managed a national practice valuing healthcare facilities, including business and real estate valuations. He is a Member of the Appraisal Institute (MAI), and has been focused on healthcare appraisals for over 12 years. He has managed the valuations of several large portfolios of healthcare properties for acquisition (financial reporting) or fresh start (bankruptcy) accounting purposes. He has been accepted as an expert witness in federal bankruptcy court as well as other judicial settings.