John L. Puttman, CPA John@puttmanteague.com Receiving a BA Degree in Business Administration from the University of Oregon, John was licensed by the State of Oregon as a Certified Public Accountant in 1968. His career experience includes time as a sole practitioner, partner, and positions as Controller and Manager. With over 30 years in public accounting, his experience includes audit work in various industries including construction, lumber, real estate, labor unions, county, municipal and school districts, financial institutions and extensive work in the nonprofit area. The size of clients audited range up to firms earning gross revenue in excess of $25 million and employing upwards of 900 employees. Nonprofit clients have included nursing homes, churches, residential treatment centers and outpatient treatment centers. A member of both the American Institute of Certified Public Accountants and the Oregon Society of Certified Public Accountants, John has served on many boards and committees of various civic associations including The Sanctuary of Our Sorrowful Mother (The Grotto), Rosemont, Inc., ASAP Treatment Services, Inc., St. Pius X Catholic Church and the Oregon Society of CPAs. John served as Chairman of the Board and Outside Controller for The Grotto during a major fundraising capital campaign resulting in multi-million dollar increases in fixed assets. John is currently serving the ASAP Treatment Services, Inc. Board as a financial advisor.

Elaine N. Teague, CPA ET@puttmanteague.com After receiving a BA in English Literature from San Diego State University, CA in 1968, Elaine joined the business world where her business and accounting experience covers a wide range in private industry including educational institutions, nonprofit organizations, financial investment management, Controller and Executive Committee member of a manufacturing firm, accountant for a law firm, and property management. In addition, she conducted her own bookkeeping and consulting business. After completing post-baccalaureate work in accounting at Southern Oregon State College, Ashland, OR in 1992, Elaine joined John Puttman and was licensed as a Certified Public Accountant by the State of Oregon in June 1995. Her public accounting experience includes audits, reviews and consulting services to several nonprofit organizations, tax consulting and outside controller services to small business clients, as well as tax and planning for individuals. Elaine is currently serving as Treasurer and Chair of the finance and investment committees of Girl Scouts, Columbia River Council.

Roger A. Upham Roger@puttmanteague.com Receiving a BS Degree in Business Administration and Accounting from Portland State University in 1961, Roger has over forty years experience in finance and accounting. Roger spent twenty-seven years as a Vice President of a major Oregon Bank primarily in the commercial loan area. His responsibilities included numerous commercial lending assignments, branch and district management, business banking center management, and regional credit administration. Roger served over six years as the chief financial officer for a major retail lumber company in positions of Controller and Vice President/Treasurer. He was responsible for all accounting and administrative functions of the company, which included ten branch locations. He established the company's first integrated data processing system as well as internal audit controls and procedures. Roger joined the staff of Puttman & Teague, LLP in 1994. His background and expertise brings specialized skills in financial planning and business consulting. He is well versed in all phases of financial accounting and has developed a specialized knowledge of estate and trust taxation as well as thirteen years experience in general tax preparation.