ABOUT JIM WIEDER

<body topmargin=0 leftmargin=0 marginheight=0 marginwidth=0> <table cellpadding=0 cellspacing=0 border=0><tr> <td valign="top" colspan=2 height=110 BGCOLOR="#000099" TEXT="#F7F7FF"> <div> <B> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="797" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=CENTER HEIGHT= 51 WIDTH="667"><div> <B>The IOWA SMALL BUSINESS Web Site</B></div> <div> ABOUT JIM WIEDER</div> </tD> <tD VALIGN=TOP><NOBR><div> <A HREF="index.htm" TARGET="_top" TITLE="The IOWA SMALL BUSINESS Web Site"><U><B><IMG SRC="4df72140.png" border=0 width="114" height="20" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></U></A></div> <div> <A HREF="id106.htm" TARGET="_top" TITLE="The Iowa SMALL BUSINESS Newsletter"><U><B><IMG SRC="4e072150.png" border=0 width="114" height="21" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></U></A></div> </NOBR></tD> </tR> <tR> <tD VALIGN=CENTER COLSPAN=2 HEIGHT= 29 ><NOBR><div> <FONT SIZE="1" COLOR="#FFFF99" FACE="Arial" ><B>Presented by</B></FONT><FONT SIZE="4" COLOR="#FFFF99" FACE="Arial" ><B> </B></FONT><B>W</B><FONT SIZE="4" COLOR="#FFFF99" FACE="Times New Roman" ><B>IEDER </B></FONT><B>A</B><FONT SIZE="4" COLOR="#FFFF99" FACE="Times New Roman" ><B>SSOCIATES </B></FONT><FONT SIZE="1" COLOR="#FFFF99" FACE="Times New Roman" ><B>pc</B></FONT><FONT SIZE="4" COLOR="#FFFF99" FACE="Arial" ><B> </B></FONT><FONT SIZE="1" COLOR="#FFFF99" FACE="Arial" ><B>           Certified Public Accountants & Business Advisors</B></FONT></div> </NOBR></tD> </tR> </TABLE></B></div> <bR> <bR> <DIV ALIGN="LEFT"></DIV> <div> <B>         </B><FONT SIZE="4" COLOR="#FFFF99" FACE="Bahamas" ><B>           </B></FONT><FONT SIZE="2" COLOR="#FFFF00" FACE="Bahamas" ><B>   </B></FONT></div> <div> </div> </td> </tr><tr> <td valign="top" width=140 BGCOLOR="#000099" TEXT="#F7F7FF" background="5278c8c2erkqpg.jpg"> <div> <A HREF="id96.htm" TARGET="_top" TITLE="Why People Choose WIEDER ASSOCIATES"><U><B><IMG SRC="0560e0e0.png" border=0 width="14" height="14" ALT="up" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></U></A><B>  </B><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="BOTTOM" HSPACE="0" VSPACE="0" WIDTH="14"><B>     </B><A HREF="id59.htm" TARGET="_top" TITLE="Were Much More Than Just Accountants"><U><B><IMG SRC="0580e0e0.png" border=0 width="14" height="14" ALT="previous" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></U></A><B>  </B><A HREF="id95.htm" TARGET="_top" TITLE="Partial Client List"><U><B><IMG SRC="0590e0e0.png" border=0 width="14" height="14" ALT="next" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></U></A></div> <div> <A HREF="id59.htm" TARGET="_top" TITLE="Were Much More Than Just Accountants"><U>We're Much More Than Just Accountants</U></A></div> <div> <B><IMG BORDER="0" SRC="Symb075c00b700a099000000.png" HEIGHT="11" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">ABOUT JIM WIEDER</B></div> <div> <A HREF="id95.htm" TARGET="_top" TITLE="Partial Client List"><U>Partial Client List</U></A></div> <div> <A HREF="id77.htm" TARGET="_top" TITLE="What We Can Do For You"><U>What We Can Do For You</U></A></div> <div> <A HREF="id59.htm" TARGET="_top" TITLE="Were Much More Than Just Accountants"><U>We're Much More Than Just Accountants</U></A></div> <div> <B><IMG BORDER="0" SRC="Symb075c00b700c8cc333300.png" HEIGHT="13" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">ABOUT JIM WIEDER</B></div> <div> <A HREF="id95.htm" TARGET="_top" TITLE="Partial Client List"><U>Partial Client List</U></A></div> <div> <A HREF="id77.htm" TARGET="_top" TITLE="What We Can Do For You"><U>What We Can Do For You</U></A></div> </td> <td valign="top" height=370 BGCOLOR="#FFFFFF" TEXT="#080000" bgproperties="fixed" background="518515e3.jpg"> <div> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="579" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="VOID" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 70 ><NOBR><div> <IMG SRC="18236400.png" border=0 width="54" height="64" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></div> </NOBR></tD> <tD VALIGN=TOP><NOBR><div> An Experienced and Practical Professional:</div> <DIV ALIGN="LEFT"></DIV> <div> James D. Wieder, CPA</div> <div> <B> <img src="HTMLobj-795/aniGif.gif" border="0" align="bottom" width="576" height="5">  </B></div> </NOBR></tD> </tR> </TABLE></div> <div> <FONT SIZE="3" COLOR="#0000CC" FACE="Arial" >J</FONT>im Wieder is an experienced business manager, an accomplished speaker, an expert mediator and a full-time business consultant who is known for his ability to “turn around” troubled companies.  Jim owns and has owned all or part of several businesses, ranging in size from one that employed a single person (Jim himself) to one that employed more than 100 people at five locations.</div> <bR> <div> During more than thirty-seven years of analyzing businesses and their operations, Jim has helped hundreds of entrepreneurs organize, fund and manage their companies.  He has been instrumental in the structuring of a variety of successful financing and equity offerings for clients ranging in amounts from $10,000 to over $20 million.  Jim has also performed major roles in the consultations and negotiations surrounding the purchase and sale of businesses, both large and small. </div> <bR> <div> WIEDER ASSOCIATES, Jim’s certified public accounting firm, provides bookkeeping, accounting, tax and consulting services to small  entrepreneurial managed businesses, non-profit organizations, family-owned businesses, new enterprises and troubled companies. The  firm is the financial member of Associated Business Consultants, an Iowa-based consulting group.</div> <div> Prior to forming WIEDER ASSOCIATES, Jim was the Director of Entrepreneurial Services for the Des Moines office of Coopers and Lybrand, one of the “Big Four” international accounting firms.  Before that, Jim served as the chief financial officer of General Growth Properties, a New York Stock Exchange company, as a controller for Forest City Enterprises, a large real estate development and management operation and as staff accountant for Arthur Andersen, another of the large international C.P.A. firms.</div> <bR> <div> Jim is the author of the seminar, "Managing the Family Business" and coauthor of "Serving CloselyHeld Businesses", a seminar for professional accountants.  He is also the author of several articles on business management, including articles on servinfamilowneded business that have appeared in business periodicals such as the journal of The Iowa Society of Certified Public Accountants and the Des Moines Business Record.</div> <bR> <div> Jim, who received his B.B.A. from Ohio University in 1963, holds a certificate in Small Business training from Detroit’s Wayne State University and a Certificate in Educational Achievement in business valuation from the American Institute of Certified Public Accountants.</div> <div> <B><IMG SRC="30e58020.png" border=0 width="600" height="2" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></div> <div> WHAT OTHERS SAY ABOUT JIM WIEDER . . .</div> <bR> <div> <B>“I  know of no greater authority on entrepreneurial  management  than  Jim Wieder.  An hour or a day with Jim is a true investment in success.</B><B>”</B>  </div> <DIV ALIGN="LEFT"></DIV> <div>  <FONT SIZE="2" COLOR="#000000" FACE="Arial" >- </FONT><FONT SIZE="2" COLOR="#000000" FACE="SwitzerlandCondLight" >Joe D. Batten, international management consultant,</FONT></div> <div>   author of 19 books including <I>The Master Motivator,</I></div> <div> <I> Tough-Minded Management, Tough Minded Leadership</I></div> <div> <I> </I>and<I> Building a Total Quality Culture</I><FONT SIZE="2" COLOR="#000000" FACE="Arial" >.</FONT></div> <bR> <div> <B>“Jim can really teach!  He stepped in and within weeks we could see a dramatic improvement in our financial condition.  Jim helped us reduce stress and bring order and direction to our business.”                        </B><FONT SIZE="2" COLOR="#000000" FACE="SwitzerlandCondLight" >- David Kochel - Target Strategies, L. L. C.</FONT></div> <DIV ALIGN="LEFT"></DIV> <div>  - Des Moines, Iowa</div> <bR> <div> <B>“Mr. Wieder relates well to all levels of disadvantaged business people whether they be black, women or other minorities, well educated or barely literate, wealthy or of limited resources.”             </B><FONT SIZE="3" COLOR="#000000" FACE="SwitzerlandCondensed" > </FONT><FONT SIZE="2" COLOR="#000000" FACE="Arial" >-</FONT><FONT SIZE="2" COLOR="#000000" FACE="SwitzerlandCondLight" > Cheryl S. Eftink, Director - U.S. Small Business Administration</FONT></div> <DIV ALIGN="LEFT"></DIV> <div> - Des Moines, Iowa</div> <div> <B><IMG SRC="30e58020.png" border=0 width="600" height="2" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></div> <bR> <div> <B>MORE PROOF OF VALUE IS IN OUR CLIENT LIST  . . . </B></div> <bR> <bR> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="232" BORDERCOLORLIGHT="#0000FF" BORDERCOLORDARK="#0000CC" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" BGCOLOR=#66CCFF > <tR> <tD VALIGN=TOP HEIGHT= 35 ><NOBR><div> <A HREF="id59.htm" TARGET="_top" TITLE="Were Much More Than Just Accountants"><U> <img src="HTMLobj-1345/aniGif.gif" border="0" align="bottom" width="30" height="29">  </U></A></div> </NOBR></tD> <tD VALIGN=CENTER WIDTH="76"><div> BACK </div> </tD> <tD VALIGN=TOP><NOBR><div> <A HREF="id95.htm" TARGET="_top" TITLE="Partial Client List"><U> <img src="HTMLobj-1346/aniGif.gif" border="0" align="bottom" width="30" height="29">  </U></A></div> </NOBR></tD> <tD VALIGN=CENTER WIDTH="66"><div> NEXT</div> </tD> </tR> </TABLE></div> <bR> <bR> <bR> <bR> </td> </tr></table></body>