“Creating Financial S olutions and Prosperity for our Clients”

2. “Creating Financial Solutions and Prosperity for our Clients”

3. Journey to Success 1958 1966 1992 1973 Melbourne office opens Jim LaHam Merritt Island office opens John Hopkins

4. 1997 2002 2007 2006 Brevard County offices relocate to Viera • Brian Nemeroff • Phil Hayes Ross Whitley Orlando-area office opens in Winter Park

5. 2011 2009 2010 • Steve Bierbrunner • Mike Durante Heather McDonough

6. 2012 2014 • Brian Fisher • Sue Mackie

8. Jim LaHam Tax Partner • Expertise: • Business and entity structure • Sales and acquisitions • Exit strategies • IRS controversies • Succession planning • Liability protection • Strategic and organizational planning • Retirement planning • Legacy planning Fun Fact Jim named the Utah Jazz basketball team, which was the New Orleans Jazz at the time, and has the official letter from the team in his office. • Civic Activities: • Brevard Symphony Orchestra (past Chairman of the Board) • Estate Planning Council • King Center for the Performing Arts (Board Member) • Brevard Community College Foundation (Board Member) • Stevenson School of the Arts (Student Advisory Committee)

9. Ross Whitley Audit Partner Fun Fact • Expertise: • Governmental • Construction • Retirement plans • High tech and government contracting Ross loves to fish and travel to different places as long as there are NO palm trees. • Civic Activities: • Candlelighters of Brevard • Leadership Brevard Alumni • Melbourne Kiwanis Club • South Brevard Habitat for Humanity • City of Melbourne Village Finance Committee • Palm Bay Chamber of Commerce

10. Brian Nemeroff Audit Partner • Expertise: • Audits and special services for PHAs • Tax credits and cost certifications • Fraud and agreed-upon procedures • Educational institutions Fun Fact Brian enjoys playing soccer and golf with his 3 children. • Civic Activities: • Melbourne Regional Chamber of Commerce (Board Member) • Brevard Symphony Orchestra (Chairman) • Palm Bay Youth Soccer • Bayside Players • Kiwanis Club of Palm Bay (Treasurer)

11. Phillip Hayes Managing Partner Fun Fact • Expertise: • Business valuations • Succession planning • Exit strategies • Shareholder disputes • Buy and sell agreements • Commercial lending and cash management • Bonding and surety • Sales and use tax exemptions Phil drinks a pound of Starbucks coffee in 4 days. • Civic Activities: • Junior Achievement (Board Member)

12. Steven Bierbrunner Audit Partner Fun Fact • Expertise: • Commercial construction • Manufacturing • Technology based companies • SEC • 401(k) • Healthcare • Real estate Steve loves to travel. Two of his favorite places to travel to are the Caribbean and Spain. • Civic Activities: • Family Counseling Center of Brevard • KLD Youth Foundation • Boy Scouts, Local Pack 285 • Suntree Rotary Club

13. Michael Durante Audit Partner • Expertise: • Employee benefit plan audits • Closely held businesses • Government contractors • Non-profit organizations • Commercial audits • Compliance auditing including federal and state single auditing Fun Fact Mike has two sets of twins (3 boys and 1 girl) and is an avid downhill skier. • Civic Activities: • Space Coast Early Intervention Center • Florida Institute of Technology Autism Advisory Board • Early Childhood Learning Coalition of Brevard County, Inc.

14. Heather McDonough Tax Partner • Expertise: • Contractor taxation • Succession planning • Strategic and tactical business tax planning • ESOPs • Entity structuring • Reorganizations • Out-of-the ordinary tax benefits such as Research and Development credits • Energy efficiency deductions • International sales entities (IC-DISC) • IRS representation, negotiations and controversies Fun Fact Heather once auditioned with a friend to be a Rockette dancer. • Civic Activities: • United Way Emerging Leaders • Brevard Zoo (Board Member/Officer) • Dance Arts Center (Board Member) • Space Coast United Soccer Club (Board Member/Officer) • Viera High School Academy of Business and Finance

15. Brian G. Fisher Accounting & Tax Services Partner Fun Fact • Expertise: • Construction • Physician Practices • Estates and Trusts • Fiduciary Accounting • Privately Owned Business • IRS Matters • Individual and Business Taxation Brian knew he wanted to be a CPA in high school and was the only accounting major on his college baseball team. • Civic Activities: • AMIkids Space Coast – Treasurer • AMIkids National Audit Committee • Community Foundation For Brevard -Vice Chair • Melbourne Chamber of Commerce • Community Foundation of Brevard – Board Leader Brian Playing Ball!

16. Sue L. Mackie Accounting & Tax Services Partner Fun Fact • Expertise: • Gold Level QuickBooks Proadvisor • Daily accounting services • Individual and Business Taxation • Estates and Trusts • Fiduciary Accounting Sue loves to take her boat out and anchor overnight. She leaves the cell phone at home! • Professional Activities: • American Institute of Certified Public Accountants (AICPA) • Florida Institute of Certified Public Accountants (FICPA) • PrimeGlobal

17. Who We Help Tallahassee United States: California Georgia Louisiana Maryland Massachusetts Michigan New Jersey New York North Carolina Texas Virginia Washington, DC Wisconsin Jacksonville Brevard International: Italy United Kingdom Canada Netherlands Germany Switzerland Australia Orlando Tampa W. Palm Beach Miami Total Clients: Approximately 1,208

18. Assurance and Accounting • We customize our services to • meet your needs. We offer: • Audits • Reviews • Compilations • Our focus is to deliver relevant, timely and cost-effective assurance services.

19. Assurance and Accounting • We provide meaningful recommendations for improvement of operations and strengthening of internal controls. • Your company will benefit at every stage of its development through a strategic advisory relationship with Berman Hopkins.

21. Compliance and Consulting • Our technical expertise and innovative thinking enable us to pinpoint the tax issues unique to you. • Our compliance services include: • Quality Control • IRS Audit Exposure Recognition • Tax Forms Expertise

22. Compliance and Consulting • We provide efficient and accurate preparation of tax returns. • We offer a variety of consulting services, including: • Retirement Planning • Succession Planning & Exit Strategies • Cost Segregation Studies • Liability Protection & Entity Selection

23. Valuation Services • By understanding the basics, you should be able to successfully plan the financial future of you, your family and your business. • The Process • Analysis • Valuation • Plan Development • Plan Execution • Review

25. Valuation Services • We are members of and/or affiliated with organizations which dedicate themselves to promoting excellence in the business valuation industry. • AICPA • - Forensic & Valuation • Services Station • NACVA • ESOP • - National Center for • Employee Ownership

27. Contractors • We offer contractor services in the following areas: • Accounting • Auditing and Assurance • Tax Rental Compliance • Tax Deferral Strategies • It is our goal to maximize your financial statement profits and minimize your taxable income.

28. Contractors • We have developed solid relationships with bonding agents to help you obtain bonding and workman’s comp insurance. • We have a business valuation department ready to provide clients with professional valuation reports and expert witness services.

29. Housing & Urban Development (HUD) • We have a dedicated team of professionals who are hired and trained specifically for PHA auditing. • Many of our associates are involved in governmental committees and make presentations on accounting, auditing and other subjects at seminars.

31. Housing & Urban Development (HUD) • We will consult with you in the following areas: • Business Transactions • Auditing & Accounting Issues • Compliance Procedures for New Laws and Regulations • Our high level of staff retention provides valuable consistency in our service.

32. Charter Schools • Many of our professionals are involved in governmental committees and make presentations and author articles on accounting, auditing and other subjects at seminars. • We provide open communications with your Board and designated employees on a year-round basis. • Berman Hopkins staff chaired the FICPA committee which wrote the compliance audit guide for charter schools.

33. Charter Schools • We are involved in the: • Florida Institute of CPAs (FICPA) • Government Finance Officer Association (GFOA) • American Institute of CPAs • And many more • We have a thorough understanding of governmental reporting requirements as well as statutes governing charter schools.

34. Upcoming Events

35. TEXAS NAHRO National Association of Housing and Redevelopment Officials (NAHRO) Annual Conference & Tradeshow Corpus Christi, Texas Date: April 6-9, 2014 April

36. Annual Conference Buena Vista Palace Hotel & Spa Lake Buena Vista, Florida Date: May 27-28, 2014 May

37. Public Housing Authorities Directors Association Annual Conference & Exhibition New Orleans, Louisiana Date: June 1 – 4, 2014 June

38. National Charter Schools Conference Annual Conference Las Vegas, Nevada Date: June 29 – July 2, 2014 June

39. Southeastern Regional Council National Association of Housing and Redevelopment Officials Annual Conference & Tradeshow Orlando, Florida Date: June 15-18, 2014 June

40. Florida Association of Housing and Redevelopment Officials Annual Conference & Tradeshow Orlando, Florida Date: August 11-14, 2014 August

41. Wines Around the World Berman Hopkins V.I.P Client Appreciation Reception Orlando, Florida Date: October 2, 2014 October

42. National Association of Housing and Redevelopment Officials (NAHRO) Annual Conference & Tradeshow Cleveland, Ohio Date: October 16-18, 2014 October

43. Arizona Charter Schools Association Annual Conference Phoenix, Arizona Date: November 13, 2014 November

44. Orlando, Florida Date: November 18-20, 2014 November

45. American Institute of Certified Public Accountants Annual Conference & Tradeshow Las Vegas, Nevada Date: December 4-5, 2014 December