Sewickley, PA and Maumee, OH (July 12, 2007)-- A Toledo, Ohio area business leader and BGA Affiliate Board Member, Garth M. Tebay, was one of 12 new members inducted into the Association of Ohio Commodores on Sunday, June 24, 2007. The Association of Ohio Commodores held its annual summer induction dinner at the Portage Country Club in Akron.

The Association of Ohio Commodores is a non-profit, non-partisan group of individuals recognized by the Governor of Ohio with the state’s most distinguished honor, The Executive Order of the Ohio Commodores. Each year, outstanding Ohioans are recognized for their business accomplishment, acumen, and civic leadership with this prestigious honor. Mr. Tebay’s background and credentials met the criteria for nomination.

Governor James A. Rhodes formed the Association of Ohio Commodores in 1966 for the purpose of assisting the State of Ohio in advancement in all areas contributing to the growth and development of the state and greater prosperity of its citizens. The association was incorporated under the laws of the State of Ohio in 1971 as a non-profit organization and now its esteemed Members are primarily involved with supporting the Office of the Governor and Lieutenant Governor.

The Association currently boasts a diverse and dedicated membership of more than 240 men and women. Members include government officials, distinguished university presidents and administrators; banking and legal professionals; leaders of trade organizations; chamber and economic development organizations; and senior management executives of large, medium and small manufactures from across Ohio in a wide variety of industries.

In May of 2000, the Ohio Department of Development’s International Trade Division undertook the administration of the Ohio Commodores, in order to better utilize the expertise of this volunteer business force. By way of this enhanced relationship with the State of Ohio, the Ohio Commodores today provide even greater support to the Ohio Department of Development and the Office of the Governor. They continue to sponsor international business and government delegations, including the reception of Ohio’s 11 international trade office managers in Columbus, the business receptions during governor-led trade missions in Europe, Mexico and Japan. In addition, the Ohio Commodores support key economic development initiatives of the Governor’s Office.

ABOUT GARTH M. TEBAY

Mr. Tebay is a practicing Certified Public Accountant (CPA) and Certified Valuation Analyst (CVA). He is also a Certified in Mergers & Acquisitions Advisor (CMAA) with over 33 years of experience. He is the founder and Managing Partner of Value Defined, LLC, a business valuation and litigation support firm, and Value Defined Middle Market, LLCTM a business valuation and fairness opinion firm that is an Affiliate of Business Growth Alliance, LLC, which are both headquartered in Maumee, Ohio. He is also a Managing Director of Source Companies, Great Lakes Region, LLC (an affiliate of Source Companies, LLC), which provides growth advisory and investment banking services to owners of medium-sized businesses. Mr. Tebay is also an Affiliate Board Member of the Business Growth Alliance, which is an Alliance of Leading Middle Market Advisory Service Firms, which provide a broad range of growth advisory and investment banking services to assist family-owned and middle market companies to grow stronger, more valuable businesses with the focus of retaining jobs and leadership in their communities.

Mr. Tebay received his Bachelor of Science in Accounting in 1972 from Findlay College in Ohio. He then received certification as a Public Accountant in 1975. In 1997, he became a Certified Valuation Analyst, and he was awarded the CM&AA (Certified in Mergers & Acquisitions) in 2001. He is a member of the Ohio Society of Certified Public Accountants, the American Institute of Certified Public Accountants (Tax Division and Consulting Services Division), the Alliance of Merger and Acquisition Advisors, National Association of Certified Valuation Analysts, through which he is a member of the NACVA Standards Committee, the NACVA Training Development Team, member of NACVA Mentor Support Group, Chairman of the NACVA Ethics and Oversight Board, and the NACVA Speakers’ Bureau, as well as many other local memberships. Over the years, Mr. Tebay has held offices and served on many boards for local organizations.

Mr. Tebay and his staff have performed hundreds of valuations since 1980. Mr. Tebay has also been qualified as an expert witness in various municipal, county, state, and federal courts and has given testimony in a wide range of business valuation dispute matters. He is often called upon to consult in various valuation matters and has consulted on numerous merger and acquisition transactions. In addition, Mr. Tebay has also served as an arbitrator for the American Arbitration Association.

As an instructor for the National Association of Certified Valuation Analysts (“NACVA”), Garth has taught the Fundamental Techniques & Theory (“FT&T”) and Case at NACVA Training Centers since 2001, presented the FT&T program for the Internal Revenue Service, the Small Business Administration (SBIC Division) and The Korean Valuation Association, presented a speech on Forensic Accounting for White Collar Crime Units to the National College of District Attorneys, wrote instructional materials for NACVA program “Business Valuation Fundamentals for the CPA” (2005), co-authored instructional materials for NACVA programs “Fundamentals, Techniques & Theory” & “Case” (2005 - 2007), and has been recognized with NACVA’s “Outstanding Member Award” (2005) as well as their awards “Instructor of Exceptional Distinction” in 2003, 2004, 2005, 2006 and “Instructor of Great Distinction” in 2002. In addition to authoring portions of the training curriculum, Mr. Tebay has presented numerous seminars on the topic of business valuations.

ABOUT BGA

Business Growth Alliance, LLC (BGA) (www.bgallc.net) believes that family-owned and middle market businesses are materially important contributors to the betterment of regional economies and the social fabric within communities. BGA has carefully selected and organized a National Affiliate Network of seasoned, professional services firms, which are dedicated to providing growth advisory and investment banking services to middle market and family-owned companies and their principals. In addition to their core growth advisory and investment banking services, BGA Member Firms collaborate to address the Three Cornerstones that are needed by most successful middle market companies: Growing Business Value, Managing Capital and Liquidity, and Perfecting Governance and Control. The ten current Affiliate Members of BGA include: de Visscher & Co., Source Companies, LLC, FOCUS, yet2.com, The Pursuit Group, Tenzing Consulting, Alliance Cost Containment, Value Defined Middle Market, LLC, Asher Training, and US China Business Solutions Inc.

For further information, please contact:
Manning J. O’Connor II
Executive Director, Business Growth Alliance, LLC
Telephone (724)-933-6650
Email: moconnor@bgallc.net