page 3

John B. Burke, CPA, MBA - John received his Bachelor of Science degree in Business Administration (Accounting) from Towson University in 1978 where he graduated with honors. He received his MBA (Finance) from Loyola College in 1989 and is a licensed Certified Public Accountant in the State of Maryland.

John has over 25 years of financial management experience. He began his career in 1979 with Wooden and Benson CPA's, a large Baltimore Public Accounting firm, and focused primarily on the wholesale distribution industry and government. He then directed all accounting and financial reporting systems for Dryden Oil Company (currently a division of Castrol Oil) during a period of multiple acquisitions and revenue growth to over $100,000,000. John joined Atlantic Equipment Company in 1987, where he instituted a financial management plan that restored the company to profitability, and reduced substantially all company debt before joining Geest PLC as U.S. Finance Director. Geest is a publically traded fresh foods manufacturer and distributor with annual revenues of $1.2 billion based in the UK. John joined Kirson Medical Equipment in 1993 as Vice President - Finance where he oversaw finance, medical billing and information technology services.

In December 1998, John formed Arrowhead Financial Services, LLC to provide senior level financial management services to small businesses on a part-time or as needed basis.

John is a member of both the American Institute of Certified Public Accountants (AICPA) and the Maryland Institute of Certified Public Accountants (MACPA).