Tony Wayne, CPA, CVA, CIRA, CFF, FCPAwww.ihorsellc.com

http://www.linkedin.com/pub/tony-wayne/0/92b/13b913-851-0027

twayne@ihorsellc.com

Summary: Experienced instructor, entrepreneur, business owner and senior finance and operations executive.

Education:

A.A., Johnson County Community College. Honors graduate, President’s List.

B.S.B.A., University of Kansas. Dual major Business Administration and Accounting. Academic scholarshiprecipient and Dean’s List honors.

M.B.A. and Executive Fellow, Rockhurst University.

Professional Certifications:

Certified Public Accountant with live permit to practice (MO) Certified Insolvency & Restructuring Advisor (AIRA) Certified Valuation Analyst (Business Valuation-NACVA) Certified in Financial Forensics (AICPA) Forensic CPA (Forensic CPA Society)

Career Summary:

Adjunct Assistant Professor of Accounting-Johnson County Community College, Rockhurst University. Teach variousundergraduate and graduate level accounting courses including Small Business Accounting, Financial Accounting, FundamentalAccounting Principles (Fin/Man), Accounting I and II, Intermediate, Cost and Managerial. Excellent evaluations and studentratings. Successfully completed and obtained certification through Adjunct Certification Training at JCCC.

Successfully co-founded IronHorse LLC, a specialty financial/business services firm with practice concentrations in complexfinancial/operational restructuring and insolvency, business valuation, forensic accounting, special situation investment banking,due diligence and CFO outsourcing. Directed the financial and operating recovery of numerous firms in various industries.Orchestrated numerous start-up ventures including foreign distribution subsidiary in Shannon, Ireland. Experienced in mergers,acquisitions and divestitures. Led due diligence of several successful acquisitions. Raised over $ 500,000,000 in financing,primarily in highly leveraged and financially distressed environments. Oversee staff of four professionals/directors.

Teamed with award-winning accounting educator to developed custom curriculum, support materials and assessment instrumentsand delivered comprehensive commercial and industrial lending education & training to $ 12 billion Midwest financial institution.

Extensive experience and success in performance improvement initiatives. Activity Based Costing and Balanced Scorecardexpertise. Vast professional experience, certifications and post-graduate education and training in business valuation, insolvencyand restructuring, financial forensics.

Professional Board service contributions include Center for Industrial Research and Service (C.I.R.A.S-Iowa State University),Fraud Task Force-American Institute of Bankruptcy (ABI), Small Business Reorganization Committee (ABI).

Active presenter at various professional development conferences and educational sessions including JCCC, NACVA, RockhurstUniversity, National Business Institute, Enterprise University. Mentor/sponsor for Executive Fellows MBA candidates atRockhurst.

Award winning, published author of several articles in various professional trade journals.

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Professional Association Leadership:

Active member/sponsor:

Work History:

Johnson County Community College, Overland Park, KS; 2005-current. Adjunct Professor of Accounting.

IronHorse LLC, Overland Park, KS; 1998-current. President.

The Wittern Group, Inc., Des Moines, IA; 2000-2003. VP Finance & CFO. $ 100 million manufacturer,distributor and financier of automatic merchandising/controlled distribution equipment, parts and accessories.

The Darling Envelope Corp., Shawnee Mission, KS; 1995-1999. Vice President-Operations. $ 15 million envelopeconverter/printer.

Weld Racing Enterprises, Inc., Kansas City, MO; 1992-1995. Vice President-Chief Financial Officer.$ 25 million manufacturer, distributor and retailer of custom/racing wheels and accessories.

Goldblatt Tool Co., Kansas City, KS; 1986-1992. Controller/CFO. $ 50 million manufacturer/distributor ofconstruction power equipment, hand tools and supplies for the trowel trades.

Alfa-Laval Agri, Inc., Kansas City, Mo.; 1982-1985. Cost Accounting Manager. $ 50 millionmanufacturer/distributor of dairy milking/feeder systems and farm supplies.

Arthur Andersen & Co., Kansas City; 1980-1982. Senior Business Advisor/Consultant.

Relevant Teaching Experience Summary:

Over Eleven Years and 40+ Semesters including:o Financial Accountingo Fundamental Accounting Principleso Accounting Io Accounting IIo Managerial Accountingo Cost Accountingo Intermediate Accountingo Small Business Accountingo Graduate level Fin-Man Principles

Advised/mentored students interested in Accounting & Finance Careers. Responsibilities included:

o Developed and implemented classroom lesson plans with a focus on student engagement and active involvement in avery hands-on, high-energy environment.

o Ensured activities and topical emphasis supported course prescribed learning objectives and desired outcomes andproficiency.

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o Developed assessment exercises including exams, assignments and quizzes to measure the required skills and evaluatestudent proficiency.

o Very heavy experience with a variety of automated systems (Angel, Blackboard, McGraw Hill Connect, EZ Test On-Line, others) to maintain statistical reports, attendance, record grades, and follow through on other recordkeeping tasks.

o Review of textbook alternatives, support materials, and web-integrated student learning applications.

Recent Publications & Presentations:

Published on experts.com: Straddling That Very Fine Mendoza-Daubert Line: Resisting the Temptation to Cut Corners or Advocate, April2016.

Sifting Through Electronic Trash-The Science & Art of Public Records and Electronic Communications Searches To GatherEvidence and Map Related Party Relationships. NACVA-CTI Annual Consultants Conference, San Diego, CA. June2016.

Valuing a Dream-Lost Profits Damages for a Development Stage Start-Up. Experts.com, February 2016.http://www.experts.com/Articles/Valuing-Dream-Lost-Profits-Damages-Development-Stage-Start-Up-By-Tony-Wayne.

Buying a Business Start to Finish. National Business Institute. Overland Park, KS. May 2015. K.C. Bankruptcy Bar Association, Pre-Bankruptcy Cash Collateral Issues, Financial Statement Analysis, and Ethics, June

2015. Making Deals in the Wild, Wild West: Going-Concern Enterprise Transactions in State Court Receivership Proceedings.

American Bankruptcy Institute Business Reorganization Committee Newsletter. July 2014. http://ihorsellc.com/wp-content/uploads/2014/07/2014.07-ABI-Article.pdf.

A Case for the Cards: Using Value Inference Indicators as a Scorecard for MLB Executive Organizations. The ValueExaminer-Special Edition. September/October 2014. Winner Top Five articles 2014. http://ihorsellc.com/wp-content/uploads/2014/10/Value-Examiner-Sept-Oct-2014.pdf.

Valuing a Dream-Lost Profits Damages for a Development Stage Start-Up. CTI/NACVA Advanced Business ValuationSymposium, San Diego, CA. December 2014.

Interview Published in Sector Spotlight: Insolvency, Turnaround & Restructuring. Acquisition International, August 2013.http://ihorsellc.com/wp-content/uploads/2014/01/Acquisition-International-August-2013-41.pdf.

Make Every Day a Total Blast!!!-Unique and Exciting-Non Traditional Career Paths for Accounting & Finance Majors. Account Ability: Featured Spotlight Piece, JCCC web-site piece, March 2014. http://ihorsellc.com/wp-

content/uploads/2014/01/IronHorseJCCC-Account-Ability.pdf. Johnson County Community College Accounting Educator Conference, Overland Park, KS. March 2013.

Recent Relevant Continuing Professional Education & Development: March 2016-Various Topics in Accounting Education. UMKC & McGraw Hill Accounting Educator Conference. October 2015- KSCPA Business Valuation Conference, Kansas City, Mo. October 2015- Midwest Bankruptcy Institute, American Bankruptcy Institute, Kansas City, Mo. Various topics in insolvency,

restructuring, bankruptcy law. September 2015-SEAK Expert Witness Training Conference, Falmouth, MA. March 2015-Various Topics in Accounting Education. UMKC & McGraw Hill Accounting Educator Conference. 10/16/2014-10/17/2014-ABI Midwest Bankruptcy Institute. Various topics in insolvency, restructuring, bankruptcy law. 10/24/2014-KSCPA Business Valuation Conference. Business valuation and the IRS. 3/7/2014- Various Topics in Accounting Education. JCCC & McGraw Hill Accounting Educator Conference. 11/8/2013-Update on Proposed Changes to Missouri Insolvency Law. KC BK Bar Association Select Issues In Business

Insolvency Law. 11/8/2013-Federal Receiverships: Legends Case Study. KC BK Bar Association Select Issues In Business Insolvency Law. 11/8/2013-Mechanics Liens and BK: Tale of Two Bankruptcies. KC BK Bar Association Select Issues In Business Insolvency

Law. 10/4/2013-Case Law Update. ABI Midwest Bankruptcy Institute. 10/4/2013-Business: Good Faith-Knew or Should Have Known. ABI Midwest Bankruptcy Institute 10/4/2013-Business: Hot Topics in Single-Asset R.E. Reorgs. ABI Midwest Bankruptcy Institute 10/4/2013-BK Rules Update. ABI Midwest Bankruptcy Institute. 10/4/2013-Tax and Bankruptcy. ABI Midwest Bankruptcy Institute. 10/4/2013-Ethics and BK Issues. ABI Midwest Bankruptcy Institute. 10/4/2013-Rapid Fire Interactive Judges Panel. ABI Midwest Bankruptcy Institute. 5/14/2013-5/16/2013-Various Topics in Mergers & Acquisitions. ACG St. Louis Capital Connections Conference.

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3/1/2013 –Various Topics in Accounting Education. JCCC & McGraw Hill Accounting Educator Conference. 11/15/2012- The Syndication Market-The View From the Trenches. Commercial Finance Association 68th Annual Convention. 11/15/2012- Forewarned is Forearmed! Best Practices In Risk Management. Commercial Finance Association 68th Annual

Convention. 11/15/2012-Technology-Based Enhancements in Commercial Finance. Commercial Finance Association 68th Annual Convention. 11/15/2012-The Transformation of Factoring. Commercial Finance Association 68th Annual Convention. 11/15/2012-Bankruptcy Commission Hearing. Commercial Finance Association 68th Annual Convention. 11/16/2012-The 2013 Economic Outlook: Boom, Bust of Both? Commercial Finance Association 68th Annual Convention. 11/16/2012-Charge it to the Business!-Financing Family-Owned and Closely Held Businesses. Commercial Finance Association

68th Annual Convention. 11/16/2012-The Next Generation-Understanding the New Players in the Commercial Finance Market. Commercial Finance

Association 68th Annual Convention. 11/16/2012-Eurozone: Turmoil or Opportunity? Commercial Finance Association 68th Annual Convention. 11/16/2012-Three Things You MUST Know About Generating New Business with Digital Media. Commercial Finance

Association 68th Annual Convention. 11/9/2012-Mock Stay Relief Hearing in a Single Asset Chapter 11 Case. KC BK Bar Association Practical Skills for both

Debtor’s and Creditor’s Lawyers. 11/9/2012-Common Mistakes and Missteps Made by Creditors in Chapter 11 Cases. KC BK Bar Association Practical Skills for

both Debtor’s and Creditor’s Lawyers. 11/9/2012-Pitfalls and Traps for Debtors in Small Business and Individual Chapter 11 Cases. KC BK Bar Association Practical

Skills for both Debtor’s and Creditor’s Lawyers. 10/23/2012-Various Topics in Mergers & Acquisitions. ACG Midwest Capital Connections Conference, Chicago, IL. 10/5/2012-Case Law Update. ABI Midwest BK Institute. 10/5/2012-The World Has Changed-You’d Better Know the Alternatives to BK. ABI Midwest BK Institute. 10/5/2012-Latest Wide World of Fraud: Claims and Defenses in Actions Targeting Investors, Bankers, Accountants and

Attorneys. ABI Midwest BK Institute. 10/5/2012-The Seven Deadly Sins for the BK Lawyer. ABI Midwest BK Institute. 6/8/2012-Forensic Investigation-Current Landscape and Future Trends-AIRA Annual Bankruptcy & Restructuring Conference. 6/9/2012-Accepted Professional Methodology for Distressed Business Valuation Disputes. 6/20/12-Appraisal Penalties, Practice Management, Daubert Challenges and IRS Issues-2012 Annual Consultants’ Conference

(Consultants Training Institute-NACVA). 6/21/2012-Uniform Transfer Act (UTA): Recouping Fraud Losses-2012 Annual Consultants’ Conference (Consultants Training

Institute-NACVA). 6/21/2012-Current Update in Forensic Accounting-2012 Annual Consultants’ Conference (Consultants Training Institute-

NACVA). 6/21/2012-Using Analytics to Detect Fraud-2012 Annual Consultants’ Conference (Consultants Training Institute-NACVA). 6/22/2012-SO, You’ve Been Served a Subpoena! Now What?- 2012 Annual Consultants’ Conference (Consultants Training

Institute-NACVA). 6/22/2012-Personal Injury and Wrongful Death Damage Calculations: The Good, the Bad, and the Ridiculous-2012 Annual

Consultants’ Conference (Consultants Training Institute-NACVA). 6/22/2012-Managing Mental Movies in the Mind of an Audience-2012 Annual Consultants’ Conference (Consultants Training

Institute-NACVA). 6/23/2012-The Truth, The Whole Truth and Nothing But Persuasion: Surviving the Rigors of the Courtroom-2012 Annual

Consultants’ Conference (Consultants Training Institute-NACVA). 10/20/2010-10/22/2010-Various Topics in Commercial & Asset-Based Finance.66th Annual Commercial Finance Association

Annual Convention. Chicago, IL. 10/19/2010. Various Topics in Merger & Acquisitions. ACG Midwest Capital Connections, Chicago, IL. 10/1/10-Case Law Update. ABI Midwest Bankruptcy Institute. 10/1/10-Real Estate Reorganizations. ABI Midwest Bankruptcy Institute. 10/1/10-Chapter 363-An Analysis of Leading Asset Sale. ABI Midwest Bankruptcy Institute. 10/1/10-Real Estate Reorganizations. ABI Midwest Bankruptcy Institute. 10/1/10-Ethics: Maginot Lines? Examining and Enforcing the Duties Owed. ABI Midwest Bankruptcy Institute. 6/9/10- Various Topics in Mergers & Acquisitions. ACG Capital Connections Conference, K.C. 5/13/10-The President’s Forum-Various Topics in Entrepreneurship. The Entrepreneurship Institute. 3/12/10-Expert Testimony: Overcome the Fear of Public Speaking – Best Practices From Leading Experts: Creating a Niche

Forensic Practice Series (AICPA).

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2/23/10-Understanding, Developing & Managing Forensic Engagements – Best Practices from Leading Experts: Creating aNiche Forensic Practice Series (AICPA).

1/19/10-Back to Basics: The Litigation Process – Best Practices From Leading Experts: Creating a Niche Forensic Practice Series(AICPA).

Teaching References:

Professor Emeritus Shirly A. Kleiner, CMAFacilitator, Accounting Program (RETIRED)Johnson County Community College12345 College Blvd.Overland Park, KS 66210-1299skleiner@jccc.edu913-469-8500

Lisa ColeFacilitator, Accounting ProgramJohnson County Community College12345 College Blvd.Overland Park, KS 66210-1299lmcole@jccc.edu913-469-8500

Anthony Tocco, Ph.D.Professor of AccountingHelzberg School of Management1100 Rockhurst RoadConway HallKansas City, MO 64110anthony.tocco@rockhurst.edu816-501-4083

Jeffrey Wright, MBA, CPAProfessor Emeritus (JCCC)Visiting Professor of AccountingHelzberg School of Management1100 Rockhurst RoadConway HallKansas City, MO 64110jeffrey.wright@rockhurst.edu816-501-4147