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 both Grays Harbor Community Hospital Foundation and Harbor After School. He is also 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. ©Copyright 2000 Preszler, Larner, Mertz & Co., LLP All Rights Reserved.