RONALD L. MITTELMAN
CPA, CVA 		RONALD L. MITTELMAN, CPA, CVA
129 GLENMORE LANE
KESWICK, VA 22947
(814) 466-9222 | (814) 466-7904 (Fax)
(814) 571-0051 (cell)
email: ron@locusthillinc.com
1972-Present:
Certified Public Accountant (CPA):
Corporate, Partnership, Estate, Trust and Individual Tax
Audit, Review and Compilation of Financial Statements
Forensic Accounting
Management advisory services
Litigation Support Services/Trial Experience

Certified Valuation Analyst (CVA):

Business Valuation:
    Purchase or Sale Value
    Divorce Value
    Succession Planning
    Family Limited Partnership or Corporation
    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
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

Former Member - Pennsylvania Institute of Certified Public Accountants

Former Member - Florida Institute of Certified Public Accountants

Member - Virginia Society of Certified Public Accountants

Member - National Association of Certified Valuation Analysts

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)

Committee Member - Pennsylvania Institute of Certified Public Accountants Committee on Long-Range Planning (1990-1992).

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.
    Blair County, PA.
    Huntingdon County, PA.
    Elk County, PA.
    Jefferson County, PA.
    Union County, PA.
Real Estate Experience:
Property Management
Certified Property Manager - VHDA - 2007
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

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

Tower Deer Run, L.P.
Drums, PA
Low Income Housing Tax Credits - 56 Town Homes
New Construction - 2007

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

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
9 Single Family Home Rentals - 2004

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
1989 - Present; 5 New Single Family Homes

References Available Upon Request