Business Advisory
Business Advisory Services, Inc.
1325 4th Avenue
Suite 1000
Seattle WA 98101
Phone: (206) 223-5400
Fax: (206) 292-8363
appraisers@businessadvisory.com
YOUR SOLUTION FOR:
Business Valuations
Estate Tax Valuations
Gift Tax Appraisals
LLC & FLP Valuation
Expert Testimony
ESOP Appraisals
Financial Reporting Values
Stock Option Values
Purchase/Sale Valuation
Economic Damages
Fairness Opinions
Purchase Price Allocation
Buy-Sell Valuations

Our Professionals

Jack B. Sparks, Jr., ASA, CBA

Steven E. Horsman, ASA, CFA

Lindon A. Greene, ASA, ABV


Jack Sparks

Jack B. Sparks, Jr., ASA, CBA
jack@businessadvisory.com

Mr. Sparks is a co-founder of Business Advisory Services, Inc. He is an Accredited Senior Appraiser (ASA) of the American Society of Appraisers, a Certified Business Appraiser (CBA), a Business Valuator Accredited in Litigation (BVAL) of the Institute of Business Appraisers, a Certified Valuation Analyst (CVA) and a Master Analyst in Financial Forensics (MAFF) of the National Association of Certified Valuators and Analysts, and a Certified Business Counselor (CBC) of the Institute of Business Counselors. His expertise lies in the valuation of business enterprises, fractional business interests, business equities, intangible assets and debt securities. Since 1983, Mr. Sparks has appraised or directed the appraisals of over 2,000 firms throughout the U.S., Canada, Mexico and Europe. He has advised clients on acquisitions and sales and taught numerous seminars on the valuation of closely held businesses, financial management and the purchase and sale of businesses. Mr. Sparks has also served as an officer and director of a number of domestic and international firms.

Mr. Sparks provides litigation support and is a qualified expert witness on business valuation and financial management. He has provided expert testimony in courts of law, arbitration and mediation hearings and federal tax settlements. His litigation support services include the following types of litigation: compensation and contract damages, shareholder disputes, marital dissolutions, business interruption, lost profits and damage, professional malpractice, and estate and income tax matters.

Previous Experience
As Vice President and Manager of the Business Advisory Group and Senior Valuation Consultant of Security Pacific Bank and Rainier National Bank, Mr. Sparks was responsible for providing valuation services to bank and non-bank clients for eight years. In addition, Mr. Sparks managed the portfolio of closely held businesses held in trusts and estates by the banks. Prior to this, Mr. Sparks worked at the Federal Home Loan Bank of Seattle analyzing and reviewing the operations of 150 member institutions, membership applications, mergers and acquisitions, holding and service company activities and valuations of savings and loan associations and their service corporations. His prior experience also includes five years in the construction industry as a Controller/Financial Manager and later serving as a consultant to startup and troubled companies.

Education
Master of Business Administration, Finance, University of Utah
Bachelor of Science, Management and Finance, Brigham Young University

Professional Affiliations
American Society of Appraisers, Accredited Senior Appraiser (ASA)
Institute of Business Appraisers, Certified Business Appraiser (CBA)
National Association of Certified Vauators and Analysts:
- Certified Valuation Analyst (CVA)
- Master Analyst in Financial Forensics (MAFF)
Institute of Business Counselors, Certified Business Counselor (CBC)
National Center for Employee Ownership


Steven Horsman

Steven E. Horsman, ASA, CFA
steve@businessadvisory.com

Mr. Horsman is a co-founder of Business Advisory Services, Inc. He is an Accredited Senior Appraiser (ASA) of the American Society of Appraisers in business valuation. Mr. Horsman is also a Chartered Financial Analyst (CFA). His expertise lies in the valuation of business enterprises, fractional business interests, business equity, intangible assets and debt securities. Since 1985, Mr. Horsman has participated in the appraisal of thousands of firms. Mr. Horsman has also served as an officer and director of a number of closely held businesses in the Pacific Northwest. He is a frequent speaker on the topic of business valuation.

Mr. Horsman also provides litigation support analyses and is a qualified expert witness on business valuation. He has testified in courts of law and in arbitration hearings. He has provided expert testimony in the following types of litigation: shareholder disputes, marital dissolutions, fraudulent conveyance, professional malpractice, business interruption and compensatory damages.

Previous Experience
For seven years, Mr. Horsman was Vice President and Senior Valuation Consultant of the Business Valuation Group of Security Pacific Bank and Rainier Bank. In this capacity, Mr. Horsman provided valuation and advisory services to a broad cross section of closely held businesses. Mr. Horsman was responsible for managing a portfolio of closely held businesses held in trusts and estates by Security Pacific and Rainier. Prior to this, Mr. Horsman worked in a variety of financial and analytical positions at Chevron Corporation. His primary responsibilities included supervising the financial activities of a number of closely held manufacturing companies. In this capacity, Mr. Horsman was involved in the assessment and appraisal of businesses, product lines and new technologies.

Education
Master of Business Administration, Finance, University of Washington
Bachelor of Science Business Administration, Finance, Ithaca College

Professional Affiliations
American Society of Appraisers, Accredited Senior Appraiser (ASA)
CFA Institute, Chartered Financial Analyst (CFA)
CFA Society of Seattle


Lindon Greene

Lindon A. Greene, ASA, ABV
lindon@businessadvisory.com

Mr. Greene is a co-founder of Business Advisory Services, Inc. He is an Accredited Senior Appraiser (ASA) of the American Society of Appraisers and has received the specialty designation, Accredited in Business Valuation (ABV) from the American Institute of Certified Public Accountants. Mr. Greene was previously a member of the AICPA National Business Valuation Committee and former Chair of the Washington State Society of CPAs Business Valuation Committee. He has substantial experience in public accounting having worked at national and regional accounting firms.

Mr. Greene provides valuation and litigation support services. He has substantial experience in the valuation of business enterprises, fractional business interests, business equity, intangible assets and debt securities. Mr. Greene has provided analyses for recapitalizations, estate and gift tax valuations, sale transactions and dissenting shareholder actions. He has also provided analyses and opinions of lost profits and damages in a variety of litigation engagements and is a qualified expert witness.

Previous Experience
Prior to joining Business Advisory Services, Mr. Greene was a Senior Valuation Consultant for Security Pacific Bank's Business Valuation Group where he participated in the appraisal of numerous firms. Mr. Greene also has experience working with high technology companies and has considerable experience developing software and implementing systems. Mr. Greene has worked in public accounting where he was responsible for the wide range of accounting and business advisory services to small businesses.

Education
Master of Business Administration, Case Western Reserve University
Bachelor of Business Administration, Accounting, Gonzaga University

Professional Affiliations
Washington State - Society of Certified Public Accountants
American Institute of Certified Public Accountants, Accredited in Business Valuation (ABV)
American Society of Appraisers, Accredited Senior Appraiser (ASA)




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