RONALD L. MITTELMAN, CPA/ABV, CVA, CFF

129 Glenmore Lane
Keswick, VA 22947-2156
(814) 466-9222
(814) 466-7904 (Fax)
(814) 571-0051 (cell)
ron@locusthillinc.com
1972-Present:
Certified Public Accountant (CPA):
Certified in Financial Forensics (CFF):
Corporate, Partnership, Estate, Trust and Individual Tax
Audit, Review and Compilation of Financial Statements
Forensic Accounting/Fraud Investigation
Management advisory services
Litigation Support Services/Trial Experience
1981-Present:

Accredited In Business Valuation (ABV):
Certified Valuation Analyst (CVA):

Business Valuation:
    Purchase or Sale, Divorce
    Succession Planning
    Estate and Gift Tax
Real Estate Development, Management and Consulting

Affordable Housing:
    Low Income Housing Tax Credits
    Historic Tax Credits
    State Tax Credits
      Multi-family
      Elderly and Disabled
Market Rate Housing
    Multi-family Rentals
    Single Family/Multi-Family Development
    Veterans Administration Builder ID # 4214
1989-Present:
Sole Shareholder - Locust Hill Companies
    Locust Hill, Inc.
    Locust Hill Realty, LLC
    Locust Hill Consulting Services, LLC
    Locust Hill RDC, LLC
1994-Present:
Shareholder - Hotel Jermyn Development Corporation, Scranton, PA
    Low Income Housing Tax Credit Units - Scranton, PA
1990-Present:
General Partner - Parkman Partnership II, Amherst, VA
    Low Income Housing Tax Credit Units - Amherst, VA
2005-Present:
General Partner - PPIIIGP, Inc., Amherst, VA
    Low Income Housing Tax Credit Units - Amherst, VA.
1989-1994:
Shareholder - KKM Properties, State College, PA
    Low Income Housing Tax Credit Units - State College, PA
1978-1996:
President/Shareholder - Mittelman & Marshall, CPAs, State College, PA
1970-1978:
Vice-President/Shareholder - Central Counties Steel Erectors, Inc., State College, PA
1972-1976:
Staff Accountant - Mittelman, Levy, Blumenthal & Piper, CPAs, State College, PA
Education:
Bachelor of Science, The Pennsylvania State University, 1972. Major in Accounting.
Professional:

Member - American Institute of Certified Public Accountants (AICPA)

Member - AICPA Forensic and Valuation Services Section (FVS)

Member - Virginia Society of Certified Public Accountants

Member - National Association of Certified Valuation Analysts

Former Member - Pennsylvania Institute of Certified Public Accountants

Former Member - Florida Institute of Certified Public Accountants

NACVA Annual Meeting - May, 1999 - Atlanta, GA. - Roundtable Discussion Leader - Valuation Issues in Divorce

NACVA Learning Institute - Boston, MA, August, 1998

Chairman - Pennsylvania Institute of Certified Public Accountants Budget and Finance Committee (1986-1988)

Committee Member - Pennsylvania Institute of Certified Public Accountants Budget and Finance Committee (1981-1985).

Committee Member - Pennsylvania Institute of Certified Public Accountants Committee on Continuing Professional Education (1987-1988)

Committee Member - Pennsylvania Institute of Certified Public Accountants Committee for Management of Accounting Practice Annual Conference (1988)(1992)

Member of Council - Pennsylvania Institute of Certified Public Accountants (1989-1993)

Committee Member - Pennsylvania Institute of Certified Public Accountants Committee on Annual Meeting (1990-1992)

Recent Continuing Education:

National Association of Certified Valuation Analysts Annual Convention
Boston, MA - 2009

AICPA/AAML National Conference on Divorce
Las Vegas, NV - 2010

VA Society of CPA's Annual Business Valuation Conference
Glen Allen, VA - 2010

NACVA Annual Consultants Conference
San Diego, CA - 2011

Numerous Webinars and NACVA State Chapter Meetings - 2009/2010/2011

Licensed Certified Public Accountant - Virginia
Formerly Licensed in Pennsylvania and Florida

Expert Witness Testimony: Federal Court, Harrisburg, PA.
Federal Bankruptcy Court, Williamsport, PA.
Court of Common Pleas:
    Centre County, PA.
    Clinton County, PA.
    Mifflin County, PA.
    Clearfield County, PA.
    Lycoming County, PA.
    Blair County, PA.
    Huntingdon County, PA.
    Elk County, PA.
    Jefferson County, PA.
    Union County, PA.
    Indiana County, PA.
    Pike County, PA.
    Clarion County, PA.
Real Estate Experience:
Property Management
Certified Property Manager - VHDA - 2007 to Present
Finch Towers - 2011
Parkman Partnership III, L.P. - 2005 to Present
Locust Hill Realty, LLC - 1996 to Present
Parkman Partnership II: 1996 to Present
Hotel Jermyn Associates, LP - 1997 to Present
Water Tower Associates, LP - 1996 - 1998

Development/Syndication/Consulting

460 E. Broad Street
Tamaqua, PA
Low-Income Housing Tax Credits - 12 units
12 Multi-Family Units - Syndication - 2011

Finch Towers Associates
Scranton, PA
HUD Project based rental assistance
Ownership Transition - 48 units - 2011

Affordable Housing Consultant - various projects
Jefferson Area Board for Ageing, Inc. - 2009/2010/2011
Charlottesville, VA 22901

Phelps Road Place Apartments
Madison Heights, VA
Low Income Housing Tax Credits
22 Multi-Family Units - 100% ADA - 2009/2010/2011

St. Stanislaus Apartments
Nanticoke, PA
Low Income Housing Tax Credits; Historic Tax Credits
30 Multi-Family Units - Syndication - 2009

Tower Deer Run, L.P.
Drums, PA
Low Income Housing Tax Credits - 49 Town Homes
New Construction - 2007/2009/2010

Dulwich Commons, Amherst, VA
29 For Sale Town Homes - 2007

Amherst Acres III
Amherst, VA
Low Income Housing Tax Credit - 10 Single Family Homes
2005/2006

Knob Creek Apartments
Mt. Pocono, PA
LIHTC Syndication - 2004

St. Gabriel's Apartments
Pittston, PA - Historic Tax Credit Syndication - 2004

Locust Hill Realty, LLC - Amherst, VA
10 Single Family Home Rentals - 2004 to present

Subsidized Housing Portfolio Assessment
600 units - 9 projects
Pennsylvania
Private non-profit client
1998

Cottages of Upper Allen
Subsidized Housing, Upper Allen Township, PA
1994 - 120 units Multi-Family

Water Tower Associates, L.P.
Low Income Housing Tax Credit, Historic Tax Credit, Columbia, PA
1994 - 1998; 60 units Multi-Family

Hotel Jermyn Associates, L.P.
Low Income Housing Tax Credit, Historic Tax Credit, Enterprise Zone Credit, Scranton, PA.
1994 - Present; 85 units Elderly and Disabled

Beaver Court Associates, L.P.
Low Income Housing Tax Credit, CDBG Financing, State College, PA
1992 - 1993; 88 units Elderly and Disabled

Sylvan View Associates, L.P.
Low Income Housing Tax Credit, State College, PA
1992 - 1994; 49 Single Family Homes - 16 acre subdivision

Lexington Park Limited Partnership
Low Income Housing Tax Credit, Historic Tax Credit, Altoona, PA
1991 - 1992; 24 units

Elm Street Limited Partnership
Low Income Housing Tax Credit, Historic Tax Credit, Titusville, PA
1991 - 1992; 18 units

Parkman Partnership II
Low Income Housing Tax Credit, Amherst, VA
1990 - Present; 5 New Single Family Homes

Parkman Partnership
Low Income Housing Tax Credit, Amherst, VA
1988 - 2004; 5 New Single Family Homes

References Available Upon Request






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129 Glenmore Lane     Keswick, VA 22947
434.295.5266 Ph     814.466.9222 Ph     814.466.7904 Fax     814.571.0051 Cell