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They have developed customized leasing programs specific to the needs of our industry. Clune has taken away many of the inherent dangers associated with presenting a lease that eventually end up holding our customers hostage. The beauty of Clune is that they have taken away the pain of the past and packaged a solution that will offer overall long-term value for our customers and us. We are also better protected against losing a customer's future business.

James O'Keefe, R.S. Knapp Co Inc

Statement of Qualifications

James Patrick Ketter, CPA

Mr. Ketter serves entrepreneurial clients in the areas of financial reporting and forecasting, tax planning and preparation, management consulting and litigation support. At Miller Haviland Ketter, P.C., P.A., he serves as general practice partner with specific responsibility as partner-in-charge of auditing and accounting.

From 1976 to 1984, Mr. Ketter practiced with the firm of Melvin Ketter, PC, based in St. Joseph, Missouri. From 1985 to 1992, he served as manager in audit practice at the Kansas City offices of Coopers & Lybrand and at Mayer Hoffman McCann. He joined the Miller Haviland Ketter firm in 1994 following two years of solo private practice. Mr. Ketter is experienced in manufacturing, construction contractors, financial services, real estate, agribusiness, retail, distribution, high technology, health care, nursing homes, not-for-profit, financial institutions and tax havens.

The Psi Chapter of Beta Alpha Psi presented Mr. Ketter its Scholarship Award honoring him as its top 1978 accounting graduate from Marquette University, which he attended as a National Merit Scholar and Presidential Scholar, earning a BSBA magna cum laude, a second major in finance, and an honors program concentration in liberal arts. He was also accorded membership in the Marquette chapters of the academic honor societies Beta Gamma Sigma and Alpha Sigma Nu. Licensed in Kansas and Missouri as a CPA, he is a member of the AICPA and the Kansas and Missouri Societies of CPAs.

Mr. Ketter serves currently as treasurer for the board of the Kansas City Flute Association. He has previously served as board chair for Catholic Charities of Kansas City – St. Joseph and for Kansas City Youth Jazz Inc; as finance committee chair for the board of the Shawnee Mission Educational Foundation; as treasurer for the Arts Council of Johnson County and the Cancer Center of Children’s Mercy Hospital; as program director on the board of the Kansas City Chapter of the Institute of Management Consultants; as financial controller for Harvesters Community Food Network and for the Center for Management Assistance; as subcommittee co-chair for Planned Giving & Matching Gifts on the Capital Campaign Committee for Expansion & Enhancement of the Curè of Ars School in Leawood, Kansas; on the Services Levels Study Group for the Strategic Planning Commission of the Prairie Village City Council, and as co-founder of its Ad Hoc Committee for Recycling; and as a participant in Leadership Northeast of the Mission Area Chamber of Commerce.