Donald C. Timmins, Partner

Areas of Specialty: - Ag Business and closely held businesses; - Consulting in areas such as business acquisitions and dispositions and obtaining financing; - Tax services; - Business and tax planning services; - Compilation and review services

Professional Experience: - Joined the firm in 1971; - Received "Elijah Watts Sells" award from American Institute of Certified Public Accountants. This award was given to the top 39 candidates out of 21,000 who took the CPA examination in the United States in November of 1969; - Local bank board director; -Appointed by Governor of Iowa to serve on the Iowa Accountancy Examining Board

Community Involvement: - Member of Altoona United Methodist Church; - 4-H Club leader; - Member of Polk County 4-H and FFA Fair Board; - Member of Za-Ga-Zig Shrine; - Member of King David Masonic Lodge; - Member of Altoona Chamber of Commerce

Education: - CPA certificate received February 1970; - Degree in Higher Accounting and Automation from American Institute of Business in Des Moines, Iowa

Professional Memberships: - Member of Iowa Society of Certified Public Accountants; - Member of American Institute of Certified Public Accountants