JOHN B. ALLEN, CPA, CFF, CVA (Emeritus) PROFESSIONAL QUALIFICATIONS Financial and general managment experience in the manufacturing, service, and retail sectors with start-up, middle- market, and multi-national public and private organizations. Industry experience includes retail and wholesale foods, food and beverage production, tobacco, petroleum marketing and distribution, convenience stores, shipping, and modular buildings. Corporate positions held include Chief Executive Officer (publicly held company), Chief Financial Officer (publicly and privately held companies), Chief Operations Officer, and Treasurer. EXPERIENCE BACKGROUND • Extensive experience with convenience store acquisitions and divestitures, operations, construction, and corporate administration • Acquisition and divestitures totaling more than $4B • Private and public debt placements and stock offering totaling several billion dollars • Foreign operations and currency management • Banking relations management • Executive position in a successful turnaround and bankruptcy management • Business valuations and forensic investigations • Consulting in various areas of financial and general management • SEC filings and stockholder reports • Establishment of MRP system for manufacturing operations • Franchising for confectionery and related products and fast foods EDUCATION AND CERTIFICATIONS BS Accounting and Economics, Indiana University Certified Public Accountant Certified Valuation Analyst (Emeritus) Certified in Financial Forensics