PARTNERS Gordon M. Glasgow, C.P.A., Certified Educational Achievement-Governmental/Nonprofit Accounting and Auditing, PLM's audit partner, graduated from Montana State University in 1991 with a bachelor's degree in accounting. He entered public accounting when he joined PLM that same year. Gordon specializes in auditing and other financial statement services, internal control review and consulting. He has experience with a variety of industries, including nonprofit organizations, housing authorities, public utility districts, group homes, manufacturing businesses, motels and condominium associations, food processing plants and wood products. Gordon is the Treasurer of Harbor After School and a member of the Washington Society of Certified Public Accountants and the American Institute of Certified Public Accountants. John M. Mertz, C.P.A., Managing Partner, is a 1970 graduate of the University of Washington. He joined PLM in 1971 and currently manages the operations of the firm. John's practice emphasis is in management consulting, and tax, estate and retirement planning for both businesses and business owners. Over the years, John has been involved in many professional organizations and community activities, including serving as a board member and officer of various organizations including the Grays Harbor Economic Development Council, the Grays Harbor Chamber, United Way, Grays Harbor Community Hospital, Aberdeen Lions Club, The Bank of the Pacific, Aberdeen Elks Club and Grays Harbor Country Club.  He is a member of the American Institute of C.P.A's and Washington Society of Certified Public Accountants. Daniel J. Schroeder, C.P.A. Certified Educational Achievement-Tax Planning and Advising for Closely Held Businesses, Tax Department Manager and Firm Partner is a 1978 graduate of the University of Washington and has practiced with PLM since then. Dan's current emphasis is in tax and business consulting for logging, construction, retail, recreational and other small businesses with a growing emphasis in estate tax planning. He serves as treasurer and is on the Church Council at Calvary Lutheran Church. He is a member of the American Institute of CPA's and the Washington Society of Certified Public Accountants, and currently lives in Aberdeen with his wife Anne and daughter Kim. Michael R. Oestreich, C.P.A., Retired  Joined PLM in 1966. He is a graduate of the University of Puget Sound and has an extensive background in tax and business consulting for individuals and small businesses, with an emphasis on manufacturing. He assists businesses with overall accounting systems and has developed a program "Recordkeeping Basics for Small Business" which he presented at our local Grays Harbor Community College. Mike is a member of the Kiwanis Club and is a former president and Man of the Year. He is past treasurer for the Calvary Lutheran Church and for the Board of Directors of the Grays Harbor YMCA, which built an $11M facility and aquatic center. He is a member of the American Institute of C.P.A's and Washington Society of Certified Public Accountants. ©Copyright 2000 Preszler, Larner, Mertz & Co., LLP All Rights Reserved.