BatesCarter: A Tradition of Leadership for 60 Years

BUSINESS ADVISORS AND CPAS

A TRADITION OF LEADERSHIP. FOR 60 YEARS.

YEARS

EXCEEDING EXPECTATIONS. ALWAYS.

A TRADITION OF LEADERSHIP

ebster defines Leadership as the ability and capacity to lead people and organizations. Leadership traits include authenticity, influence, ability to understand and relate to people, and excellent judgment among others.

For 60 years, the men and women of BatesCarter have been leaders for our firm, our profession, our community, our businesses, our families and our clients. BatesCarter has a 60 year tradition of Leadership that has been passed down from one generation to the next and is our continuing set of beliefs and practices. It is BatesCarter 60 years — A Tradition of Leadership.

On August 16, 2022, BatesCarter celebrated its 60th birthday. This is a special year for us and we look forward to celebrating it with you. We will highlight examples of Leadership and its importance to our businesses, communities, industries and other organizations.

We believe good communities and businesses don’t just happen. It takes effort and people to make them so. It takes Leadership in businesses, non-profits, governments, schools and communities.

In this publication, we will celebrate the Tradition of Leadership established 60 years ago and continued to this day.

We hope you enjoy the stories of people and organizations that make BatesCarter, its people and clients, and all of Northeast Georgia special.

THE EARLY YEARS raditions must start with a novel idea followed by action. After working for a few years in public accounting, Jim Bates and John Carter had a vision of a different type of CPA firm. On August 16, 1962, their vision became a reality when BatesCarter was formed.

Jim and John established a Tradition at BatesCarter that has been passed down from one generation of leaders to the next. We continue to execute the culture, beliefs and practices established 60 years ago.

On August 16, 1962, James E. Bates, Richard M. Dillard and Vilas D. Betts formed the firm now known as BatesCarter. Dick Dillard was one of the very first CPAs in North Georgia. Dick, known for his voice as a member of a barbershop quartet, was a CPA pioneer in Northeast Georgia.

He served as President of the Gainesville Kiwanis Club in 1935! Vilas Betts arrived in Georgia in 1955 via Michigan when The Warren Featherbone Company moved south to Gainesville. After having served as CFO of The Warren Featherbone Company, Vilas joined with other CPAs to form BatesCarter. Richard M. Dillard retired in 1969 and Vilas D. Betts in 1973.

In 1957, Jim Bates arrived in Gainesville from Eastman, Georgia. John Carter, a native son of Northeast Georgia, arrived in 1958. They met while working for Martin P. Ellard, an early CPA in the area. John joined Jim in 1966 at the firm now known as BatesCarter.

Jim Bates was a business and community leader in Northeast Georgia for over three decades. As a well-known figure on the golf course, in the board room and in the accounting profession, Jim influenced life. After graduating from the University of Georgia, he practiced for five years before founding BatesCarter in 1962. After 31 years, he retired in 1993.

Among his leadership roles in those early years was service on the Chattahoochee Country Club board, eventually rising to president in 1965-1966 at the ripe age of 36. Only five years after the club’s initial opening and following in the footsteps of past presidents such as Jesse Jewell, Carl Lawson, Ray McRae, Frank Wiegand and Joe Hatfield, our founder began making his Leadership mark.

Other than Jesse Jewell, who served as president for the first five years (1954-1959), Jim is the only person to serve twice as president of the club. His second term (1990-1991) occurred 25 years after his first, demonstrating his leadership skills over a lifetime.

Jim was also a leader in our accounting profession. having been appointed by several governors to serve as chairman of the State Board of Accountancy during the 1970s and 1980s. Jim’s service to the accounting profession culminated with his election as president of the National Association of State Boards of Accountancy in 1977.

He also led as President of the Greater Hall Chamber of Commerce and Chairman of the greens committee of the Chattahoochee Golf Course where, for decades, he had a standing Saturday 9 a.m. tee time.

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THE EARLY YEARS

Jim and John established the Tradition of Leadership at BatesCarter. We are grateful for their Leadership.

Part of being a leader is devoting your time and talents to your profession.

Service and Leadership go hand in hand at BatesCarter. We are proud to do both for our profession, community and clients.

John Carter was a business and community leader in Northeast Georgia for over 3 decades. He was an advocate for the accounting profession and worked tirelessly to improve its and our firm’s quality. He believed that quality – a standard of excellence in service – was the goal and growth would follow.

After graduation, he practiced for 8 years before joining BatesCarter in 1966. He served as the firm’s managing partner from 1993-1995 retiring in 1995.

John’s emphasis on the accounting profession was demonstrated by his leadership in continuing education and professional ethics through the Georgia Society of CPAs (“GSCPA”). John taught a wide variety of professional courses to fellow CPAs and led numerous GSCPA committees.

But his leadership did not stop at the state line; he served the profession nationwide though the American Institute of CPAs (“AICPA”). From Florida to California, he led numerous AICPA conferences and committees. He co-authored several Statements on Standards for Accounting and Review Services (“SSARS”) in the 1970s. The SSARS are issued by the AICPA and provide guidance to CPAs in performing compilation and review engagements. Given that the vast majority of financial statements are unaudited, adherence to SSARS is of critical importance to nearly every CPA.

A few of the key events in the 60-year history of BatesCarter.

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August 16, 1962: BatesCarter formed (then known as Dillard, Bates & Betts) was located at 423 Bradford Street in Gainesville.

1960

1963: President John F. Kennedy assassinated on November 22.

BatesCarter Fundamental “Bringing It” Every Day: Have a passion for what we do and be fully engaged. Make the most of each day by approaching every task with energy, focus, purpose, and enthusiasm. Work with a sense of urgency to get things done.

1966: John Carter joined the firm as a partner.

1969: Richard M. Dillard retired from the firm.

THE TRADITION GROWS he momentum established by Jim Bates and John Carter accelerated when John Nix and Duane Schlereth joined the firm. The Tradition of Leadership was accelerated, too.

John Nix is the epitome of a great leader. While at BatesCarter (19822013), John demonstrated vision and strategy. He served as Managing Partner from 1995-2009. Under his leadership, BatesCarter entered the computer age. The ubiquitous 13 column pads, pencils and erasers were discarded for networks and computers and eventually, laptops at every desk.

BatesCarter became a technology leader through John’s imagination, vision and guidance.

In addition to his leadership at BatesCarter, John was, and remains, an advocate for our community and profession.

John served our community through leadership positions in numerous organizations including the Greater Hall Chamber of Commerce, the United Way of Hall County and the Rehabilitation Industries of Northeast Georgia among others. He served two terms as Deacon Chair for the First Baptist Church of Gainesville and has taught Sunday School there for almost 30 years. John volunteered his talents to the Chattahoochee Country Club serving two terms on the Board of Directors and led the Club as President in 2010-2011.

Most recently, John termed off the boards of Northeast Georgia Health System and Northeast Georgia Medical Center after twelve years including 8 years as Chairman of the Board of NGMC and serving on the executive committee of NGHS. During that time he chaired several committees and served on many more. NGMC operates 4 hospital campuses with more than 700 beds and 1,200 medical staff representing over 50 specialties.

John served our profession through the Georgia Society of CPAs. After serving several terms of the GSCPA Board of Directors, John served as President in 2001. Among his duties, were regular trips to all the GSCPA chapters throughout the state communicating with GSCPA members and promoting the accounting profession. He later served on the American Institute of CPAs Council which is the governing board of the accounting profession throughout the United States. In that role, he chaired the Strategic Performance Management committee.

BatesCarter Fundamental Make Quality Personal: Demonstrate a passion for excellence and take pride in the quality of everything you touch and everything you do. Have a healthy dislike for mediocrity. Good is not good enough. Always ask yourself, “Is this my best work?”

1972: Watergate scandal begins with break-in at Democratic headquarters

1970

1973: Vilas D. Betts retired from the firm.

1974: Hank Aaron becomes baseball’s home run king.

1977: First Star Wars movie premieres.

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THE TRADITION GROWS Duane Schlereth demonstrated his leadership by setting examples.

He set examples of being a life long learner and a dedicated servant leader to BatesCarter, its clients and the CPA profession. Duane was renowned for his intelligence, dedication to our clients and hard work.

Duane was the winner of the Georgia Society of CPA’s Gold Key for the highest marks on the 1984 CPA Exam and the winner of the Elijah Watt Sells Award for one of the top 120 marks in the nation out of 70,000 on the 1984 CPA Exam.

While at BatesCarter, Duane led the firm’s Audit Division continuing our expansion into commercial, non-profits and governmental entities.

As a member of the Government Finance Offices Association, Duane provided review of city, county and special district governments’ financial statements included in GFOA programs designed to recognize and award financial statement issuers for outstanding financial reporting. Duane also served the Georgia GFOA. He also served as President of the Northeast Georgia Chapter of the Georgia Society of CPA’s, Treasurer for the Northeast Georgia Chapter of the American Red Cross and Treasurer for the Georgia Mountain Food Bank. As a 2012 graduate of the Wisdom Project 2030, Inc., Duane is a Wisdom Keeper. The Wisdom Project’s roots trace back to the Greater Hall County Chamber of Commerce’s Vision 2030 initiative. As a Wisdom Keeper, Duane is an integral part of the growth and enhancement of Gainesville and Hall County.

Duane retired from BatesCarter in 2013 but didn’t slow down. As a Wisdom Keeper, Duane initiated a study of preserving and increasing the supply of housing for low to middle income families that has since evolved into a sub-committee of the United Way’s Financial Stability committee.

As vice-chairman of that committee, Duane continues to advocate for affordable housing providing testimony to the City of Gainesville and Hall County concerning housing ordinances and codes in our community.

Duane has used his accounting expertise to assist the Family Promise of Hall County, Inc. with its monthly financial statements, budgets and management and board operational reports; the Elachee Nature Science Center and the Northeast Georgia Chapter of the American Red Cross serving both organizations as treasurer and executive committee member.

Duane’s leadership skills also extend to the Boys & Girls Clubs of Lanier, where he serves on the board and is actively involved in fundraising for the organization.

But Duane has another passion — rowing. For 20 years, Duane has participated in the sport of rowing both competitively and recreationally.

This led to his love for and involvement with the Lake Lanier Rowing Club for which he served as President, Treasurer and Executive Board Member in addition to providing for substantially all of the Club’s bookkeeping and financial reporting needs. He also served on a Joint Venue Committee that included members of the Club and the Lanier Canoe and Kayak Club that provided guidance on the operations and maintenance of the Olympic Rowing Venue that boths clubs share. The Olympic Rowing Venue is located at Lake Lanier Olympic Park and hosted the 1996 Olympic Games.

1980: University of Georgia win National Championship

1982: The firm, thanks to its relationship with Don Carter moved to the present location at 525 Candler Street.

1982: The Candler Street School Building was listed in the National Register of Historic Places.

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1980

1982: John M. Nix joined the firm.

1983: Duane D. Schereth and Russell D. Hopkins join the firm

We are grateful to John and Duane for their leadership to our firm, profession, community and our clients.

BatesCarter Fundamental Work Smart: Be organized and plan your work for maximum efficiency. Have all the tools necessary before starting your work.

Look ahead and be thoughtful about your schedule. Have a game plan for your calls, your tasks, and your workday. Know the priorities and work on them first.

1985: Michael Jordan named NBA’s Rookie of the Year.

1987: John Nix and Duane D. Schereth became partners in the firm.

LEADERS FOR TODAY he Tradition of Leadership and BatesCarter’s growth and influence has expanded under the current partners.

BatesCarter Fundamental Honor commitments: Do what you say you’re going to do, when you say you’re going to do it. This includes being on time for all phone calls, appointments, and meetings. If a commitment can’t be fulfilled, notify others early and agree on a new deliverable to be honored.

Ron Bracewell After eight years of public accounting in Columbus and Atlanta, Ron Bracewell joined BatesCarter in 1990. He brought dedication, creativity and leadership to the firm and its clients. Ron was elected Managing Partner in 2009 and continues to lead the firm in that position. Under Ron’s leadership and influence, BatesCarter has quadrupled in size and expanded its service offerings.

In 1995, Ron led BatesCarter into the business valuation area.

Attaining his Accredited in Business Valuation (ABV) certificate in 1997, Ron has performed hundreds of valuations for a variety of purposes including estate, gift and income taxation, litigation, mergers and acquisitions and general consulting. His influence led to another firm member, Martha Cartee attaining her ABV in 2006. A 3rd firm member is currently a candidate for the certification.

In 2010, Ron led BatesCarter to the Cloud. After two decades of onsite file servers, the firm shifted to a Cloud hosting service and continued its adoption of a paperless environment. The ability to work

1990: J. Ronald Bracewell Jr., joined the firm .

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1990

1991: Operation Desert Storm begins with airstrikes against Iraq.

from anywhere with an internet connection was originally an effeciency decision but proved vital during the unprecedented COVID shutdowns in March-June 2020. Because of our commitment to the Cloud, BatesCarter keeps right on working for its clients.

Ron’s leadership extends to the community including terms as President of the Gainesville Symphony Orchestra, Chattahoochee Country Club, North Hall Community Education Foundation and Gainesville Toastmasters; Chairman of the Church Council, Finance Committee, Staff Parish Relations Committee and Endowment Trust Committee of Gainesville First United Methodist Church, as well as Board membership and sub-committee participation of these organizations.

Ron also serves on UNG’s MCCB Dean’s Advisory Council and in the past, served as an Assistant Scout Master at BSA Troop 16, led the 20162018 Medical Center Open golf tournament, maintained stats for the North Hall Football team and was a Praise Band guitarist at GFUMC.

1992: Johnny Carson retires as host of NBC’s The Tonight Show.

1993: Russell D.Hopkins and J. Ronald Bracewell Jr. became partners in the firm.

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LEADERS FOR TODAY

BatesCarter Fundamental Do the right things, always: Demonstrate an unwavering commitment to doing the right thing in every action you take and in every decision you make, especially whenno one’s looking. Always tell the truth, no matter the consequences. If you make a mistake, own up to it, apologize, and make it right.

Rusty Hopkins

After interning with a local firm in Winder, Rusty Hopkins joined BatesCarter in 1984, hired by firm founder Jim Bates. In his initial duties as a staff accountant in the audit department, he quickly established himself as a client favorite for his problem solving skills and was soon a firm leader in attracting new business. Rusty was invited to become a partner in the firm in 1993 just before his 32nd birthday making him the youngest person to become a full partner.

Early in his career Rusty established a niche in estate and trust taxation, developing an uncanny expertise in estate planning and taxation. Soon after, the firms revenues from Trust and Estate matters quintupled.

Over the years he has helped estate administrators deal with complex problems in asset distributions, tax issues, and IRS settlements, saving millions in unneccessary taxes.

In the process he has continually involved

1995: John Nix began a 14-year tenure as managing partner of the firm.

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1995

the BatesCarter staff so that there is always an experienced team available for a client’s estate and trust needs. He credits his close friends at several local law firms with a lot of his training and experience, most notably the late Woody Stewart of Stewart, Melvin & Frost.

As his career progressed Rusty began spending more time in the area of consulting, leading a number of local businessperons in planning, acquiring, and ultimately selling their business.

He has often been quoted as saying “the better you know your client, the better you can serve.” Staff members are both encouraged and eager to sit in on client meetings with him.

More recently he has attracted foreignowned corporations extending to Canada, The Netherlands, Ireland, Italy and Germany, where he is often invited to meet with the CFOs for annual planning. His broad knowledge of a number of industries has been

1997: Tiger Woords win his first Masters.

vital to training firm members on analytical procedures, a critical skill for accountants.

Rusty has served on a number of local boards over the years, beginning with the Jaycees where he served as Secretary and Treasurer for a number of years, and winning a number of awards for updating the accounting and reporting process. He was the founder of the men’s soccer league team GFC Blue, which won a championship in 2013.

He has served as Treasurer of the Gainesville Ballet, Treasurer, Vice President and President of Elachee Nature Science Center, Boy’s and Girls Club Board member, Deacon Ministry Leader, Stewardship Ministry Team Leader, and Personnel Committee member at Lakewood Baptist Church, where he also taught Sunday School for 25 years. He most recently served four years as Treasurer of the North Georgia Community Foundation, where he currently serves on the Investment and Trust Committees.

1998: Google founded.

1998: For the first time, the Dow Jones Industrial Average closes above the 10,000 mark

LEADERS FOR TODAY

BatesCarter Fundamental Think team first: It’s not about you. Don’t let your ego or personal agenda get in the way of doing what’s best for the team. Be there for each other and be willing to step into another role or help a co-worker when that’s what’s required for success. Help each other to succeed.

Kristi Griffin Kristi Griffin started her career in public accounting at Elliott Davis in Greenville, South Carolina, in 1995. She had all but accepted a position with EY, one of the nation’s largest CPA firms, but there was one last interview with a regional firm that she could not ignore. The decision to continue with that interview was the cornerstone to her nearly 25 year career in public accounting.

Her experience with Elliott Davis provided her a broad base of knowledge in both audit and tax, which has been the invaluable experience needed to thrive at BatesCarter.

When starting her career at that CPA firm, there was never a thought that being a partner in a firm would be her long term career path! In fact, her public accounting career had ended before moving to Georgia.

In 2002, after a short stint at a regional SC bank, Kristi and her husband moved to Hall County. BatesCarter was the clear choice to re-start her career in public accounting. John Nix, former managing partner of the firm, was her mentor and chief encourager. He provided opportunities to learn and grow in various areas of the firm, both at the firm level and the client level.

After growing and building solid relationships with BatesCarter clients and showing a keen interest in the development of the firm, Kristi became a partner in 2008.

Being a good team player, leading others

2000: Randy W. Jessup joined the firm.

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2000

where you are, and always looking out for your clients’ best interest — these are some of the key aspects of her leadership approach.

Kristi’s hands on style to both mentoring staff and helping clients create a natural, easy connection that has been her method of operation since day one. It is important to Kristi to lead by example and never be too far away from the “boots on the ground.”

She was a leader in the CFO Roundtables offered by BatesCarter in the mid-2000s.

The Roundtable was a forum for owners of various businesses to come together as an informal board of directors to provide peer feedback, cross-industry sharing, and monthly accountability. Kristi is the Audit and Assurance Lead partner and has been instrumental in the growth of the audit practice, particularly the employee benefit plan audits. Building a niche market nearly from scratch involves developing relationships with other in the industry and creating market branding.

Her leadership experiences began when she was elected Student Council President of her High School class and was editor of the yearbook. Four years later, she was Valedictorian of her class at Presbyterian College.

She continued her leadership experiences upon arrival at BatesCarter by quickly getting involved in the community. The leaders at BatesCarter have always encouraged leading

2001: Terrorists attack the United States

2002: Kristi L. Griffin joined the firm.

in the community through volunteering. One of her first volunteer roles was serving on the board of the Northeast Georgia American Red Cross. Kristi is a 2009 graduate of Leadership Hall County. She is one of the many BatesCarter team members that are graduates of that program.

Believing that community involvement is a key influence to the firm’s success, Kristi has served on many boards in various capacities over the years. She has served as Board member and Treasurer of Georgia Mountain Food Bank. She is a Past treasurer and past President of Gateway Domestic Violence Center and continues to serve as board member and finance committee member.

She is involved at Chestnut Mountain Church and currently serves on the stewardship committee. She was the first treasurer of the Cherokee Bluff Junior Bear organization and continues to volunteer her time in various activities at Cherokee Bluff High School where her husband teachers and coaches, and their twins attend. She most recently was selected as Treasurer of the North Georgia Community Foundation, following her fellow partner, Rusty Hopkins, who served in that position for two terms.

You can rarely talk with Kristi without learning about her family. Chris, Katie, and Connor, are her biggest fans and have been so important to her success at BatesCarter.

2004: Mark Zuckerberg launches The Facebook, later renamed to Facebook

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LEADERS FOR TODAY

BatesCarter Fundamental Practice blameless problem-solving: Demonstrate a relentless solution focus, rather than pointing fingers or dwelling on problems. Identify lessons learned and use those lessons to improve ourselves and our processes so we don’t make the same mistake twice. Get smarter with every mistake. Learn from every experience.

Randy Jessup’s leadership style is described as steady, calm and consistent. As a Gainesville native, one of his first and most formative leadership experiences came early in his life when he served as Student Body President of Gainesville High School in 1992.

That experience was particularly beneficial in learning how to build consensus with others with diverse opinions and realizing that your actions as a leader speak much louder than your words. At the University of Georgia, Randy continued his leadership trajectory serving as the Terry College Student Council President and was recognized as the UGA Male Sophomore of the Year.

After several years in the banking industry in Savannah, Randy returned to UGA to pursue a Masters of Accountancy and began his accounting career in 2000 when he joined BatesCarter. As the son of a Gainesville CPA, Randy was attracted to

2005: The Internet site YouTube goes online.

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2005

Randy Jessup Bates Carter’s reputation for quality work and their consultative relationships with clients. Today his focus is in leading our tax department and he has technical expertise in partnership, corporate, fiduciary and individual taxation, as well as tax planning and research. He is skilled at consulting with closely held businesses and their owners in a variety of industries including energy, technology, professional services, real estate and construction.

In 2008 Randy was admitted as a partner in the firm and his easy-going nature and pragmatic advice has made him a valuable resource to our clients and allowed him to grow a considerable and diverse client-base .

In 2012 Randy was inducted into the Gridiron Secret Society at The University of Georgia. Founded in 1908, Gridiron is considered one of the highest honors a male student may receive on the University of

2006: The Dow Jones Industrial Average closes 12,000 for the first time,

2008: Randy W. Jessup and Kristi L. Griffin become partners in the firm

Georgia campus. The Society elects student members and non-student members called “honorary members” each fall and spring.

Randy is an active community member and professional. He has served as Treasurer and a member of the Board of Directors for Challenged Child and Friends (now SISU), and the Gainesville Jaycees. He is a past President of the North Georgia Estate Planning Council, and a graduate of Leadership Hall County and the Georgia Society of CPAs Leadership Academy.

As an active member of First Baptist Church, Randy has served as Chairman of the Stewardship Committee, a Deacon and taught youth Sunday School. One of his passions is education, and he has served on the Governance Councils at Gainesville High School and Gainesville Middle School and is the long-time Treasurer of the Gainesville Athletic Club.

2009: J. Ronald Bracewell Jr., became managing partner of the firm.

LEADERS FOR TODAY

BatesCarter Fundamental Get clear on expectations: Create clarity and avoid misunderstandings by discussing expectations upfront. Set expectations for others and ask when you’re not clear on what they expect of you. End all meetings with clarity about action items, responsibilities, and due dates.

Hank Sprouse Hank Sprouse has demonstrated leadership in every phase of his working career. Before joining BatesCarter in the fall of 2015, he followed a dynamic career path in manufacturing which included employment with one of the world’s leading producers of fiber optic cable (Lucent Technologies), another multinational company which produced automotive components for several of the world’s most popular automotive brands (Siemens VDO Automotive), as well as a leading national company (Cambria) which produced high-end quartz surface tops for the housing market which was booming prior to the recession of 2008-2009.

Hank began his career in manufacturing after earning a certification from Lanier Technical College in Advanced Machine Tool Technology. Hank graduated from the program with honors and began working as a Tool and Die Machinist in the 1990s. His passion for precision and excellence in his work quickly led to opportunities working with product development engineers and operations managers to assist in product and process improvements. His career at Lucent Technologies was cut short in 2002 due to declines in the fiber optic market which ultimately led to the sale and downsizing of Lucent’s production facility in Norcross Georgia.

Hank quickly rebounded and was hired

2011: The Candler Street School Building turns 100.

2010

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as one of the first employees with Cambria’s start-up operation in Alpharetta, Georgia which was built to supply the booming housing market with high-end quartz surface tops.

Hank was trained at the Company’s main location in Minnesota and returned to Georgia to help set-up the local fabrication facility and was promoted to the lead shop position early in the Company’s second year. In that role, Hank assisted the plant manager and the shop foreman in managing three shifts that operated six to seven days a week until development slowed prior to the collapse of the housing market.

Cambria closed the Alpharetta shop and Hank immediately began planning his next steps. Discontent with the thought of continuing this cycle, he decided to pursue a business degree. Hank enrolled at Gainesville State College and completed his Associates of Business Administration, graduating with a 4.0 GPA, while continuing to work full time as a Tool and Die Machinist at Siemens VDO Automotive in Gainesville, Georgia.

In January 2010, he was accepted to the Terry College of Business at the University of Georgia and within a few years, he graduated with a Bachelor of Business Administration in Accounting (Magna Cum Laude) in May of 2012. Next, he graduated from UGA’s graduate school with a Master of Accountancy (Magna Cum Laude) in May 2013. He continued his

2013: John Nix and Duane D. Schereth retire from the firm.

growth by passing all four parts of the CPA exam between April and July in 2013 and began his career in public accounting with a large regional firm (Cherry Bekaert) in Atlanta in August of that year.

Hank joined BatesCarter’s Audit and Assurance service line in November 2015 and quickly found his place within the firm specializing in financial statement audits and reviews for closely held businesses as well as non-profit organizations. Hank became a partner in the firm January 1, 2020, and enjoys serving clients in Gainesville and allover North Georgia but has also been blessed with the opportunity to serve clients globally as well. He works on multiple engagements that consolidate into or otherwise report to foreign parent companies in Germany and the Netherlands. Hank’s client base includes construction companies, manufacturers, sales and distribution companies and various nonprofit organizations and churches. His most enjoyable moments include the opportunities to work directly with a wide variety of clients, to provide confidence to them in the accuracy of their financial statements, to help them assess the strength and effectiveness of their internal controls, and ultimately to provide them with the best possible direction to future success by assuring that they have the greatest understanding of their current financial position.

2013: Amanda Wilkson joined the firm.

2014: The new One World Trade Center building in New York City opens

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LEADERS FOR TODAY

BatesCarter Fundamental Listen to understand: Listening is more than simply “not speaking.”

Give others your undivided attention. Be present and engaged. Minimize the distractions and let go of the need to agree or disagree. Suspend your judgment and be curious to know more, rather than jumping to conclusions.

Amanda Wilkson

Amanda Wilkson took a non-traditional path to public accounting and joined BatesCarter in 2013 after working in small business management. She first came to Gainesville in 1998 to attend Brenau Academy, an all-girls boarding school. After graduating from the Academy as Salutatorian in 2002, she continued at Brenau University and graduated magna cum laude with a B.S. in Legal Studies and Conflict Resolution with a minor in Psychology. While attending Brenau, she joined the Chi Omega sorority and the Psi Chi honor society for Psychology students.

Amanda worked as an office manager for a closely-held construction company for many years and felt the industry changes coming from the Great Recession in the early 2000s.

In 2010, she decided to change directions and enrolled as an accounting student at North Georgia College and State University.

While a student, she interned with University Foundation during the school’s consolidation with Gainesville State College to become the University of North Georgia (UNG). As a result

2015: Hank Sprouse joined the firm.

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2015

of this experience with the Foundation and the related Alumni Association, she maintains a close relationship with the University after graduation and currently serves as the Chair for the Accounting Shared Interest Group for other alumni. She was awarded membership in several honor societies for academic standings, including Phi Kappa Phi, offered to the top 10% of students, and Beta Gamma Sigma, the honor society for business school students.

In addition to academics, Amanda took on leadership roles while a student. She was the acting president of Beta Alpha Psi, the AACSB accounting honor society, during the University’s installation as a nationally recognized Chapter. As a Cottrell Scholar, she participated in leadership and growth opportunities offered by the Mike Cottrell College of Business at UNG. She graduated summa cum laude from UNG in 2013 and was awarded both the Accounting Excellence Award for the highest academic average in her graduating class and the prestigious

2018: BatesCarter becomes a member of the BDO Alliance.

2020: Hank Sprouse and Amanda Wilkson become partners in the firm.

2020

Oakes-Freeman Award, presented to recognize the dedication and outstanding service of a Business Administration graduate.

Upon graduation, Amanda joined BatesCarter and has been a dedicated member of the Governmental and Not-forProfit division ever since. She serves as audit partner of the governmental audit division of BatesCarter. She has continued to seek out leadership opportunities in both the accounting profession and the Gainesville community. She graduated from Leadership Hall County as part of the best class of 2019.

She served as President for the Northeast Georgia Chapter of the Georgia Society of CPAs in 2017 and has been a member of the State Leadership Council since serving on the local chapter level. She frequently teaches continuing professional education classes for the Georgia Government Finance Officers’ Association and the Carl Vinson Institute of Government of the University of Georgia. She also currently teaches Governmental and Notfor-Profit accounting at UNG.

2021: Atlanta Braves win the World Series.

January 2022: University of Georgia win National Championship

August, 16, 2022: BatesCarter turns 60.

YEARS

THE NORTON AGENCY

In 1928, Mr. W.L. Norton, Sr., a World War I veteran, established an insurance office in Gainesville, Georgia. A few years later, in 1937, he began the first planned residential neighborhood development in the community.

Frank Norton, Sr., W.L. Norton’s youngest son, joined the company in 1952. Together, they furthered the company’s business focus in real estate development and insurance and added property management to the company services. Betty V. Norton, Frank’s wife, joined the company in 1970 as a residential broker and relocation director.

As the 3rd generation of leaders, Frank Norton, Jr. and Bob Norton (sons of Frank, Sr. and Betty) joined the company in 1986 and 1982 respectively. Under Bob’s leadership, the insurance division has grown to serve over 30,000 individuals, families and businesses throughout Northeast Georgia and beyond.

Under Frank Jr.’s leadership, the company has expanded its impact on real estate sales, leasing, developing and investing throughout Northeast Georgia. Frank Jr. is widely recognized as an expert in real estate consulting, investing and strategic planning.

Frank Jr. is CEO of Norton Legacy, Inc., the parent holding company.

Like BatesCarter, the tradition of leadership has long been in the Norton family. Through various activities and commitments, the

Norton family has led our community and organizations in a variety of ways over the decades.

Specifically, Frank Norton, Jr. has served as chairman of the Staff Parish Relations committee at Gainesville First United Methodist Church for two terms. Frank is also active in Boy Scouts as an Eagle Advisor (a position he has held over two decades), and serves on the Board of Trustees of Brenau University and the Board of Directors of First MLS. Frank Jr. created Norton Native Intelligence TM, a unique and powerful tool employed by Norton to power its clients’ purchases, investments and portfolio strategies. For over 2 decades, he has shared this information with the Northeast Georgia community through an annual presentation and publication.

An accomplished artist himself, Frank is a leader of the local arts community as well as a collector.

Bob Norton has served on the Board of Directors of Chattahoochee Country Club from 2016-2019 and has recently been reelected to the Board for the 2022-2025 term.

He will serve as Club President in 2024. Bob is also the CEO of Legacy Risk Solutions, a net work of independent insurance agencies throughout Georgia and South Carolina and is among the top 50 insurance agency firms in the United States. He also serves as President of the Norton Agency’s insurance division.

Bob is the founder and CEO of Realprotect, a proprietary investor insurance platform containing a suite of insurance products, a sophisticated technology platform and scalable service center designed to service the insurance needs of real estate investors throughout the country. Bob is the founder of CompareRates, an online comparative insurance rating platform of the Nsure Network, a Norton affiliate.

For over 20 years, BatesCarter has provided a wide variety of compliance, planning and advisory services to Norton and the Norton family. In addition to extensive traditional tax and accounting services, we have assisted Norton in merger and acquisition events with a focus on complex partnership tax matters.

“We have enjoyed our long relationship with BatesCarter and extend our best wishes to them on their 60 year anniversary.”

FRANK NORTON JR., CEO 13

NORTHEAST GEORGIA HEALTH SYSTEM

Good communities don’t just happen; it takes leadership to make them so. Here’s another story of BatesCarter’s leadership in our community.

The Northeast Georgia Medical Center has served an ever growing Northeast Georgia since 1951 providing for the health needs of over 1 million people in 18 counties. Its four campuses contain over 700 beds and over 1,200 medical staff representing more than 50 specialties.

The Medical Center Foundation is the philanthropic arm of the Health System.

Founded in 1986, the Foundation has contributed millions of dollars of support to health systems improvements, community benefit programs and partner organizations.

Both the Medical Center and the Foundation are led by volunteers; and when there is a leadership opportunity, BatesCarter is there.

John Nix (BatesCarter 1982-2013) began serving the boards of Northeast Georgia Health System (“NGHS”) and Northeast Georgia Medical Center (“NGMC”) in 2009.

For 8 years, he served as Chairman of the Board of NGMC and served on the executive committee of NGHS. During that time he chaired several committees and served on many more.

“For many years, BatesCarter has provided leadership in the community and in particular, the Northeast Georgia Health System,” Carol Burrell, CEO of the health system, said. “We appreciate the leadership of John Nix, Ron Bracewell and the entire BatesCarter team for their efforts to better our organization and improve the health of 14

our community.”

Ron Bracewell, our managing partner since 2009, co-chaired the 2016 and 2017 Medical Center Open (“MCO”), a very popular golf tournament played annually at Hall County’s Chicopee Woods. For nearly 3 decades, the MCO has raised funds to support community health improvement initiatives. With his cochairs, Dr. Clifton Hastings (2016) and Dr. Jeff Terry (2017), Ron led the MCO to raise over $544,000 during those years.

The 2016 Medical Center Open set a new record (at that time) raising $282,454 for Habitat for Humanity Hall County. As the sole beneficiary, Habitat for Humanity Hall County used 100% of the proceeds to construct 3 new homes in its signature subdivision Copper Glen. Four humbled and dedicated volunteers didn’t know their families’ lives were about to change forever. Two single parents and a couple were surprised by the secret reveal announced at the 19th Hole reception.

“This means the world to me!” said Moeshea Columbus, one of the volunteers who will receive a home. “I can’t begin to explain how excited I am and how blessed I feel to receive this home. I am so thankful for all who support this tournament, The Medical Center Foundation and the health of our community.”

The 2017 Medical Center Open raised

$262,082 for the Gateway Domestic Violence Center to assist it with its capital campaign to build a new domestic abuse shelter.

Jessica Butler, Gateway’s executive director commented “What a great community event! This year’s partnership with The Medical Center Foundation will help create an environment for healthy, self-sufficient growth and violence prevention. Everyone participating today is helping to create an environment where Gateway’s women and children can live safely in their homes.”

The annual tournament, held at Chicopee Woods, included over 500 sponsors, players and volunteers. Since 1997, the Open has raised over $3.5 million for community health improvement. About a dozen BatesCarter employees volunteered as par 3 hole in one monitors and lost ball spotters!

We are grateful to John Nix and Ron Bracewell for their Leadership to our firm, profession and community.

BatesCarter 60 Years – A Tradition of Leadership Part of being a leader is volunteering your time and talents to your community. For 60 years, BatesCarter has led organizations throughout Northeast Georgia. That is the culture at BatesCarter – one of volunteering and service for the betterment of our community. Volunteering and Leadership go hand in hand at BatesCarter. We are proud to do both in service to our community, our profession and our clients.

KIEL LABORATORIES

Kiel Laboratories, Inc. became a BatesCarter client in 1992. The Company was was established in 1991 in Hall County by Dr. Jeff Kiel to provide laboratory testing for the pharmaceutical industry. In its early years, the company operated primarily as a contract analytical laboratory, testing products for small pharma companies located in the US. Kiel Laboratories’ role was crucial in allowing pharma-marketing companies and outside investors to identify and develop drugs without having to maintain costly facilities and staff. Kiel Laboratories quickly established itself as a dependable partner for drug development. They are a prime example of adapting to a changing and challenging industry. Rusty Hopkins and team have provided excellent advice and service.

Greg Jones and Dr. Greg Thomas joined Dr. Kiel in formulating the company’s own line of generic and brand drugs including cough and cold treatments, topical ointments, and chronic disease medications. Some of

the more notable early generic medications developed by Kiel Laboratories are prednisolone oral solution for inflammation treatment and hydroxyurea capsules for treating sickle cell disease. Now, Kiel Laboratories is a leader in developing brand drugs that are used in patient populations that are underserved or that address needs that are unmet by the pharmaceutical industry. This array of drugs fit niche markets, including a lifesaving nimodipine innovation for stroke victims. The company has filed over twenty patents.

Kiel Laboratories consistently keeps a pipeline of ten to fifteen drugs in research, development, or clinical testing at any given

“BatesCarter has met our needs for over twenty years. They have been able to handle every situation presented to them, whether it was disposing of an idle plant in Ireland, structuring transactions with our new sister entities, handling very complex ESOP accounting or, more recently, helping structure an ownership transaction in a tax-wise manner. I believe Kiel Laboratories is a strong company today in part because of our association with Bates Carter.”

DR. JEFF KIEL, CEO

time. Some are their own formulations and others are proposed by partnering companies that seek not only Kiel’s technical expertise but also as consultants in the regulatory environment, which is a separate service offered. Over the years, Kiel has formed sister companies, Grezirex and Lazirex, and subsidiaries, Hall Bioscience and Southfield Classics, which was formed as an outlet for refurbished premium cars and later, electric cars designed and built by Southfield Classics’ mechanics. A few of the cars sold by Southfield Classics have been featured at the world famous Barrett-Jackson auction.

In 2017, Kiel Laboratories was sold to an Employee Stock Ownership Plan giving company employees ownership of the company. The company recently reached a milestone in the plan, achieving all financial goals under a five-year agreement. BatesCarter has been an integral part of the finance team in providing data and services for plan compliance.

BatesCarter Fundamental Keep things fun: While our passion for excellence is real, remember that the world has bigger problems than the daily challenges that make up our work. Stuff happens. Keep perspective. Don’t take things personally or take yourself too seriously. Laugh every day.

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CHATTAHOOCHEE COUNTRY CLUB

Good economies and communities don’t just happen; it takes leadership to make them so. Here’s another story of BatesCarter’s leadership in our community. BatesCarter and the Chattahoochee Country Club (“CCC”) have enjoyed a close relationship from practically the beginning of both organizations to the present. In fact, for 21 of its 60 years, BatesCarter has had a firm leader on the CCC Board of Directors and 14 of the past 25 years! We hope you enjoy these stories of BatesCarter members leading CCC over the years.

After a decade of organization, planning and land acquisition, the Chattahoochee Country Club (“CCC”) broke ground on the construction of its first club house in 1959. Coinciding with the construction of the Chattahoochee Golf Course in 1960, CCC began club operations and had about 250 members.

A few years later, James E. Bates, Sr., a young CPA who had just formed his CPA firm (now known as BatesCarter) joined the CCC Board and rose to President by 1965-1966.

Having led CCC early in his life, Jim settled into membership and committee roles only to be called back to leadership in the mid 1980’s.

Jim rejoined the CCC Board in 1988 and 16

served as President again in 1990-1991. Other than Jesse Jewell, who served as President upon formation and for the following 5 years (19541959), Jim is the only two term CCC President.

With 25 years separating his 1st and 2nd terms, Jim demonstrated a life time of leadership skills. Jim Bates served and led BatesCarter from 1962 to 1993.

While a leader at BatesCarter from 1982 to 2013, John Nix too led CCC. He served on the CCC Board for two terms and as President in 2010-2011. Under John’s leadership, the Club’s members approved for the Athletic Center and Bar & Grille renovations which were succesfully completed within 2 years.

Both are fully enjoyed by the membership to this day. John’s steady leadership during difficult economic times greatly benefitted CCC. Ron Bracewell (BatesCarter 1990-Present) lent his leadership skills to CCC as well. Ron’s leadership began in 2011 as chairman of the Finance Committee. He was elected to the Board of Directors in 2012 and served as Treasurer for two terms from 2013-2015. After a one year rest, Ron returned to the Board in 2017 for a 4 year term which culminated in leading the Club as President in 2019-

2020. Under Ron’s leadership, the Club approved financial support for connection to the Gainesville City Sewer System. The Club enjoyed significant financial support from the City of Gainesville and provided a future opportunity for the over 100 homes along Club Drive to tap onto the system. The multi-year project will provide multi-decade benefits to CCC. “To run a successful club like Chattahoochee Country Club, I rely on the guidance and leadership of my membership who serve on committees and the Board of Governors,” Matthew Collins, general manager and COO, said. “BatesCarter has provided great examples of this leadership, including Ron Bracewell, John Nix and James Bates, who all served as President of CCC. Mr. Bracewell was on the search committee that recruited me to CCC and served on the Board for 7 of my first 8 years at the club. I thoroughly enjoyed working with Ron over his two terms on the Board and know that BatesCarter has played an important role in helping this club become what it is today” CCC has been an important part of the Gainesville community for over 60 years providing its members with enhanced social, recreation and professional opportunities.

It provides a great economic impact to Gainesville and the surrounding area.

BatesCarter

Managing Partner

CCC Board

CCC President

Jim Bates

1962-1993

1970-1993

1963-1966; 1988-1991

1965-1966; 1990-1991

John Nix

1982-2013

1995-2009

1997-2000; 2008-2011

2010-2011

1990-Present

2009-Present

2012-2015; 2017-2021

2019-2020

Ron Bracewell

BatesCarter 60 Years – A Tradition of Leadership Part of being a leader is volunteering your time and talents to your community. For 60 years, BatesCarter has led organizations throughout Northeast Georgia. That is the culture at BatesCarter – one of volunteering and service for the betterment of our community. Volunteering and Leadership go hand in hand at BatesCarter. We are proud to do both in service to our community, our profession and our clients.

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BETEK/SIMON GROUP/INDUS HOLDING AG

Who’s BETEK?

Who’s SIMON GROUP?

Who’s INDUS Holding AG?

BETEK is one of the leading global manufacturers of wear parts and tool systems incorporating tungsten carbide. Our production portfolio offers tool systems for 15 primary fields of application, as well as several niche fields.

It focuses on road construction, foundation drilling, the recycling industry, and the mining and tunneling industries. Numerous patents safeguard our role as technological trendsetters.

Our complete range of products is produced at the company headquarters in the Black Forest village of Aichhalden, near Schramberg, Germany – quality “Engineered and Made in Germany.”

Tungsten carbide is produced from tungsten powder and cobalt. Tungsten carbide is one of the hardest known materials, but it is also brittle. Combining it with soft cobalt produces a material which is very hard and resistant to wear and which can withstand extreme impact loads.

We use only first rate raw materials in order to guarantee the best sintering ability. We purchase most of our tungsten carbide powder and cobalt from Europe. These expensive, but high-quality materials form the basis for the top-class quality of our tools. The composition of the tungsten carbide is always tailored to the application.

This ensures the necessary toughness with good resistance to wear. We endeavor to build long-term system partnerships with machine manufacturers. We provide joint production developments with exclusive rights. BETEK is part of the SIMON GROUP.

The SIMON GROUP, founded in 1925 by Karl Simon and headquartered in Aichhalden near Schramberg, employs around 750 people The four group companies operate on the market both independently and in cooperation.

Our production processes within the areas of sintering and carbide technologies, in combination with our effective in-house tooling and materials laboratory, ensure that we are able to provide competitive and technologically excellent products.

Within the corporate group, the company BETEK produces wear tools and solutions for machines and facilities for applications in mining, road construction, foundation engineering, recycling and agriculture. The company SITEK produces studs for tires and other similar application areas as well as carbide tools and powders. SIMON is divided into the business areas of Tooling and Analytics.

SIMON Sinterlutions produces formed series components made of metal powder for the automotive industry, for power tools, and for machine and systems construction. Simon Tooling develops, designs and manufactures its own tools and also offers its services to external customers. SIMON Analytics is a materials laboratory equipped with state-ofthe-art equipment that is indispensable for its own quality assurance and also acts as a service provider for external customers. The range of services offered by SIMON Analytics shows all feasible services.

Since 1992, the SIMON GROUP of companies have been subsidiaries of INDUS Holding AG. INDUS is one of the leading specialists in the field of sustainable investment and development in the German-speaking SME sector. They acquire mostly owner-managed companies operating in the manufacturing sector and assist them in setting a long-term trajectory for their entrepreneurial development.

INDUS makes sure that they are able to preserve a special source of strength: their identity as small or medium-sized enterprises.

In the best case scenario, the company’s former owners remain as managing directors of the company during the transition phase. With a continual portfolio expansion they enhance the development prospects of the Group and ensure that, over time, the portfolio constitutes an upto-date cross-section of the relevant industries with promising futures.

The INDUS portfolio companies therefore operate in various business and technological fields, selling markets and sector-specific business cycles. This results in a high level of diversification in the Group’s portfolio. With their core capabilities the companies as a rule occupy market niches of great interest for their sector, in which they assume a leading position.

The INDUS portfolio companies develop their business operations independently. The INDUS Group consists of INDUS Holding AG, the holding company based in Bergisch Gladbach, and the individual portfolio companies. Their direct subsidiaries have their registered seats in Germany and Switzerland. The portfolio companies have proven themselves to be “hidden champions” and have shown that they have mastered their business, which is why they are part of the Group.

“We have been working with Bates Carter since 2010 in a trusting and successful manner. Here we are enthusiastic about the always fast reaction and the quality of the work. We also appreciate the long-standing activity in the cooperation with Rusty Hopkins and his team.”

GEROLD KLAUSMANN, CEO

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BDO ALLIANCE USA

Each year, BDO USA, LLP holds an annual convention in Las Vegas for its firm members as well as independent members of the BDO Alliance, USA. The convention provides opportunities for professional learning and collaboration and some fun. BatesCarter members are among the 2,000-plus attendees. “We have found this convention a great time to get away and discuss the business of the firm in a fun environment.” Rusty Hopkins, Tax Partner

As BatesCarter has continued to expand its services and offer ever increasingly sophisticated tax, audit and consulting services, we elected to join the BDO Alliance USA. Associating with quality CPAs throughout the United States deepens our commitment to our clients and strengthens our firm.

“The BDO Alliance USA is proud to collaborate with BatesCarter since February 2018, and congratulates the firm for 60 years of service and leaders,” said Michael Horwitz, Executive Director of BDO Alliance USA. BatesCarter is an independent member of the BDO Alliance USA, a nationwide association of independently owned local and regional accounting, consulting and service firms with similar client service goals. The BDO Alliance USA presents an opportunity for firms to expand services to clients without jeopardizing their existing relationships or

their autonomy by accessing the resources of BDO USA, LLP and other Alliance members.

BDO Alliance USA is among the industry’s largest associations of accounting and professional service firms. With more than 750 independent Alliance firm locations, the Alliance represents nearly every state and includes a comprehensive range of services.

Member firms are fully autonomous.

In the ever-expanding business landscape, BDO USA offers Alliance firms access to the resources and opportunities of the world’s 5th

largest accounting network.

Ron Bracewell, Managing Partner of BatesCarter notes “When you unleash the power of a national firm (BDO USA), a global network (BDO Global) and other local and national firms in our Association (BDO Alliance USA), such as BatesCarter, to work collaboratively, you enhance your role as a trusted advisor, and expand your abilities to be of service to your clients and community.”

“We believe the professionals of BatesCarter share BDO’s commitment to exemplary client service and we look forward to collaborating with them for the next 60 years!” said Michael Horwitz.

Part of being a leader is working with like-minded professionals to further our commitment and service to our clients.

BatesCarter is a proud member of the BDO Alliance USA.

BatesCarter Fundamental Deliver legendary service: It’s all about the experience. With every experience, do the little things, as well as the big things, that surprise people. Make every interaction stand out for its helpfulness. Create the “WOW” factor that turns customers into raving fans. This includes both internal and external customers.

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Thank You

BatesCarter thanks our friends and clients who’ve helped and supported us for 60 years.

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STEEL CELL

As our company grew it became evident, we needed to find an accounting firm with the expertise and horsepower to help guide us through the changes we saw on the horizon.

Just as important, was finding a firm we felt matched out culture and demeanor. We were fortunate to have Bates Carter right in our area. They were a perfect fit on all measures.

As a manufacturing firm, we are constantly evolving and fortunately for us constantly growing. Ron Bracewell, Kristi Griffin and the BatesCarter team guided us through implementing and adjusting an ERP system, new construction and sometime complex project accounting. Loans for capital investments brought audit requirements more detailed reporting and a much more complex tax landscape. They excelled in guiding us through these areas and making sure we were compliant, many times taking the pains to explain some of the intricate details while ensuring we understood the choices we were making and their impact on our financials, compliance ratios and tax obligations.

During our implementation of an ERP system, we relied heavily on The Bates Carter team’s knowledge of cost account and revenue recognition procedures. They were always patient and thorough as we talked the options and implementation requirements.

I believe this is truly what sets Bates Carter apart from many firms offering similar services. They really became part of our team. As we continued our growth, necessary changes took place in our ERP system, and they continued to guide us. Today our system is robust and a key management tool.

With the vast number of vendors, suppliers, and clients we work with I was always surprised at how many talked with their CPA firm about once a year their close of year or tax time. Our working relationship with Bates Carter usually spanned the entire year. As our working relationship grew over

the years, proper planning leading up to the Audit period made thing much easier and far less interruption to day-to-day operations.

This can only come from their knowledge and experience. We benefitted greatly as we implemented their best practices, making these processes efficient and far less interruption in our day-to-day business.

After a few years of our successful partnership, our company had reached a size and volume that warranted outside investment. This would prove to be a critical time for us to have our partnership with Bates Carter. Not only did we face transitional accounting, but multiple state income tax implications. Ron and Kristi were more than up to the task, guiding us through unexpected tax filings, refunds, and payments. The personal shareholder implication was very complex and brought forth many complex decisions for the individual shareholder and myself in particular. Coming into a particular meeting with Ron, I was honestly a bit overwhelmed. As always has been my experience, a patient explanation was followed by suggested options with clear outcome. Like many times before, I left the BatesCarter office content that I fully understood and was in very good hands as things moved forward.

“I think the Gainesville area is fortunate in many, many aspects, but to have professional services with people you trust and genuinely admire is often overlooked. For 60 years and countless clients, such as my firm and my family, BatesCarter is an extremely valuable asset to our community. I congratulate them on their firms success and sincerely thank them for playing a significant role in my firms success.”

MIKE SMITH, President and CEO

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JACOBS MEDIA

I’ve been fortunate to have a lot of friends in my life and equally as important, to have friends in business. When I took over the day to day operations of Jacobs Media Corporation in 1992, my father knew I would need an accounting partner for the future that would be with us for the long haul. He (John Jacobs Jr.) relied on his good friend, Martin Ellard, CPA himself, during the years he was building his business.

We discussed at length the many reasons BatesCarter was right for the job: A history of reputable founders, a proven record with many businesses we knew, a commitment to leadership development as evidenced by the many organizations they have led and been a part of, a keen eye for community involvement, well trained professionals and a local firm with local people. It only helped that my good friend, Ron Bracewell, was coming along in the firm as a talented businessman. We called BatesCarter and set a meeting.

Jacobs Media will celebrate 75 years in business in 2024 and we are firstly, a family business. My father was the vision, my sister has been involved over the years, my wife runs our digital advertising side, and my son is working in sales. My mother has always had an eye on and been supportive of what we do and I have led the family through the ups and downs of tough financial times since the death of my father in 2011.

That’s 75 years of audits, tax returns, succession planning, and business advice, and over 20 of those years have been led and directed by BatesCarter. And our business has come with its share of complicated structures and partnerships. But BatesCater has never shied away. When we’re operating our business day to day and we need advice on our finances, we don’t make a move without consulting BatesCarter. Their in-depth knowledge has helped us grow the business and make wise decisions with expansions.

They are always careful to explain what are complex concepts to us with ease and examples and comparisons, never belittling our basic questions.

There is a friendship and a parallel beneath all this. My longtime friend, Ronald Bracewell, isn’t just there for me when the debits outweigh the credits. On many a trip

L KE THE

94.5FM 1240AM

and many a round of golf, he’s my partner with game. Many times I’ve leaned on him with a complicated financial query regarding taxes, estates, or audits and he always has a level and positive answer. Likewise, when we’re trying to beat Randy Phillips and Neal Booth and I hit a ball out of bounds, Ronald

hits it straight down the middle. When my putt lips out, Ronald’s hits the target. It seems he rescues me more that I do him.

Congratulations BatesCarter on 60 fine years. You’ve been a partner in more ways than one. And that’s a balance made for success.

“When we’re operating our business day to day and we need advice on our finances, we don’t make a move without consulting BatesCarter.

Their in-depth knowledge has helped us grow the business and make wise decisions with expansions.”

JOHN W. “JAY” JACOBS III, President & CEO 23

BOY SCOUTS OF AMERICA

Taylor Bracewell, in middle, son of partner Ron Bracewell with his friends, J.B. McKibbon, left, and Vincent Im, right.

Founded over 100 years ago, the Boy Scouts of America is one of the most well known and revered organizations in our country. Widely recognized as a training ground for future leaders of America, BSA awards the rank of Eagle Scout to young men and women who demonstrate the Scout Spirit and satisfy rigourous requirements. It is the highest rank achievable in BSA and attained by only 4% of all scouts. From astronauts, to Presidents, to Supreme Court Justices, Medal of Honor recepients and many more examples, Eagle Scouts populate America’s history of leadership.

Our managing partner, Ron Bracewell, served as an Assistant Scout Master in Troop 16 (Gainesville First United Methodist Church) for nearly a decade teaching numerous merit badges and hiking and camping with the Troop. All three of his sons, Taylor (2006), Andy (2010) and Jake (2015) attained the

rank of Eagle and over their years with Troop 16 served in various leadership positions and hiked all 76 miles of the Georgia section of the Appalachian Trail.

Our tax partner, Randy Jessup, also served as an Assistant Scout Master in Troop 26 (First Baptist Church of Gainesville) for several years providing leadership to the young men of the troop. His oldest son, Ben attained his Eagle Scout rank in 2020 and younger brother John is currently working on his Eagle Scout project in hopes of completion in 2022.

One of our professional staff, Alex Edinger, is also an Eagle Scout (2013). Both he and his younger brother Will (2017) attained their Eagle Scout rank from Troop 506 in Snellville.

Alex comes from a family of Eagle Scouts as both his father Rich (1986) and his uncle Rob (1988) attained their Eagle Scout ranks while growing up in New Jersey.

BatesCarter Fundamental Be positive: You have the power to choose your attitude. Choose to be joyful, optimistic, and enthusiastic. See the good in others. Your attitude is contagious.

Spread optimism and positive energy.

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BatesCarter Fundamental Speak straight: Speak honestly in a way that helps to make progress. Say what you mean, and be willing to ask questions, share ideas, or raise issues that may cause conflict when it’s necessary for team success. Be courageous enough to say what needs to be said. Address issues directly with those who are involved or affected.

Eagle Scout Ben Jessup, son of partner Randy Jessup.

BatesCarter taff accountant Alex Edinger, middle, with his father Richard and brother Will. All three are Eagle Scouts.

Andy Bracewell, left, son of partner Ron Bracewell with friend Wade Phillips

Jake Bracewell, far right, son of partner Ron Bracewell, with some of his fellow scouts.

BatesCarter 60 Years – A Tradition of Leadership Part of being a leader is investing in yourself and others. Scouting is undertaken by many but only a select few actually achieve the Rank of Eagle. Learning to lead and instilling that in others is the hallmark of Scouting. For 60 years, BatesCarter has led and grown future leaders throughout Northeast Georgia. That is the culture at BatesCarter – Leadership for the betterment of ourselves, others and our community.

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UNIVERSITY OF NORTH GEORGIA

BatesCarter has always seen that the leaders of tomorrow can be found in today’s students. Our firm’s tradition of support with the University of North Georgia can be seen through its previous incarnations as the North Georgia College, the North Georgia College and State University, and, after the consolidation completed in 2012, the Gainesville State College.

FIRST HIRE, TRADITION OF EMPLOYMENT This long history started in the early 1970’s with the friendship of BatesCarter’s founders, Jim Bates and John Carter, with Dr. Larry Dennis, professor emeritus and former dean of the then Mike Cottrell School of Business.

When the University first implemented an accounting program, BatesCarter was the first firm in the area to employ one of UNG’s accounting graduates.

Today, over one third of BatesCarter employees are UNG Alumni.

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BAP FOUNDING SPONSOR

In keeping with the support of Dr. Dennis’ efforts to offer the best resources available to supporting accounting students, when his Accounting Club transformed to the Nu Gamma chapter of Beta Alpha Psi, BatesCarter was a founding sponsor. Founded in 1919, Beta Alpha Psi is an honors organization for financial information students and professionals at business schools awarded AACSB accreditation. Our firm continues to actively support the local chapter and regularly attend meetings. Partner Amanda Wilkson and

BatesCarter 60 Years – A Tradition of Leadership Part of being a leader is volunteering your time and talents to train the next generation of leaders. For 60 years, BatesCarter has focused on leadership, particularly through its relationship with UNG. That is the culture at BatesCarter – one of recognizing and training the next generation of leaders for the betterment of our community.

Volunteering and Leadership go hand in hand at BatesCarter. We are proud to do both in service to our community, our profession and our clients.

Audit Supervisor Courtney Parm both served in leadership roles with Beta Alpha Psi and have maintained an active role sharing career insights and advice to current students.

Though our capital support, BatesCarter’s name will hang proudly outside of one of the 48-seat tiered classrooms on the 3rd floor next to the Dean’s Suite in the new Cottrell Center.

GIVING AND ENDOWMENTS

BatesCarter was proud to celebrate Dr. Dennis’ retirement and to financially support the H. Lawrence Dennis Endowed Fund established in 2013. More recently, BatesCarter made a substantial gift to the Mike Cottrell College of Business (MCCB) in connection with its new 86,483-square-foot home that will serve as the hub for business and computer science programs with specialized labs, student engagement spaces, and high technology classrooms, all designed to enhance student learning.

ACTIVE LEADERSHIP Active Leadership: BatesCarter is actively engaged with this tradition of supporting the University of North Georgia. Our Managing Partner, Ron Bracewell, serves on the Advisory Council to Dr. Mary A. Gowan, Dean of the MCCB. Amanda M. Wilkson, Government Audit Partner, is currently an adjunct professor teaching for the Master’s of Accountancy program, as well as serving as the current Chair for the Accounting Shared Interest Group founded through the Alumni Association.

BatesCarter Fundamental Be a lifelong learner: Seek out and take advantage of every opportunity to gain more knowledge, to increase your skills, and to become a greater expert. Be resourceful about learning and sharing best practices.

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SUMMER LEADERSHIP PROGRAM AND INTERNSHIPS

Partner Hank Sprouse attends UNG’s Accounting Career Fair with DeAna Peek, Office Manager, and Alex Edinger, Tax Professional Staff.

One of the keys to the longevity of the firm is keeping a focus on future talent – after all, we are only as strong as the team itself. BatesCarter offers internships to current college juniors and seniors enrolled in accounting programs. These internships, offered in both spring and summer, allow students an opportunity to step into the daily life of an accountant in a CPA firm. Our interns engage with staff of varying levels across the firm including managers and partners and often have opportunities to engage with clients through fieldwork or consultations.

Whether they are working with the tax teams or commercial/government audit teams, these students are involved in many facets of a project, gaining not only technical knowledge in these fields, but practical software and technology skills as well as experience working in a professional environment. Former interns, such as Joseph Head, found those aspects to be the most helpful, providing him working knowledge and experience with software and the overall workflow process. He felt it was a real catalyst in preparing him for a job in the real world. Joseph joined BatesCarter as a 28

Tax partner Rusty Hopkins leads a discussion about BatesCarter’s sophisticated tax services at a recent Summer Leadership Program.

“We invest heavily in our staff with technical training, peers mentoring and partner advice leading to overall career development. Our Motto is: We grow people and people grow companies.”

KRISTI GRIFFIN Audit Partner

“I thoroughly enjoyed my internship with BatesCarter.

It confirmed my interest in public accounting and motivated me to join the BatesCarter team and continue to grow as a professional.”

JOSEPH HEAD

Tax Professional Staff

Herve Aklotsoe, Governmental Audit Professional Staff

full-time employee in August of 2021.

BatesCarter also conducts an annual Summer Leadership Program for college students as well. This two-day program provides a mini-preview of life in public accounting. Participants meet with team members from various departments for a “day in the life” segment that allows them to see some of the work we do from small projects to large, and let’s them ask questions about staff experiences, thoughts, and challenges.

There are also roundtable discussions with managers and partners that give insight to

prospective students about what a long-term career pathway can look like as well as hear about the varied experiences long-term staff have had.

The second day of the program involves a DISC assessment and presentation by an expert in professional development and communication and is capped off with a community service project.

One recent participant, Herve Aklotsoe, really enjoyed the second day activities – he felt the DISC assessment gave him some much-needed self-awareness as he began

his professional journey and the community service project helped him see what a career can mean beyond just the four walls of an office. Herve joined BatesCarter as a full time employee in January of 2022.

These types of programs provide so much value to both the firm and the students and, by extension, our clients and communities.

BatesCarter is proud of our work with the prospective accountants of our industry and we look forward to continuing to have a positive impact far into the future.

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CLIPPER

Based in Flowery Branch, Georgia, Clipper Petroleum has been a Petroleum Marketer for 85 years operating as a convenience store retailer, fast food retailer, and wholesale fuel distributor.

Clipper operates 26 convenience stores and 6 restaurants in Georgia and South Carolina under the CLIPPER, Circle M, Subway, Auntie Annie’s, Cinnabon and Bojangles’ brands.

Clipper also distributes fuel to independent dealers under the major oil brands of BP, Exxon, Mobil, Shell, Chevron, Texaco, CITGO, and 76 in Alabama, Florida, Georgia, North Carolina, South Carolina, Tennessee and Virginia.

Clipper strives for a “Commitment to Excellence” so that it ultimately satisfies the one person who can ensure our continued success, Our Customer!

Formed as the W.F. Homeyer Oil Company in 1933, Clipper received its current name in 1957 when Mr. Homeyer flew around the world in the famed Pan Am Clipper airplane.

He was so impressed by the famous airplane and the service he received that he renamed his company!

In 1974, Tom Bower, II and Robert Braff purchased Clipper Petroleum. Both men had previously worked at Amoco Oil Company.

Three years later, Tom Bower, III joined the company. That same year, Clipper opened its first convenience store in Gainesville. In

1994, the Bowers bought out Robert Braff. In 1997, the Bowers formed Explorers’ Transport to haul fuel for Clipper and other convenience store operators. Clipper continued to expand and in 2003 opened its first Subway location.

In 2013, the Clipper Petroleum Foundation was founded to provide financial support to local schools and charities where Clipper does business.

In 2017, Clipper opened its first Bojangles’ restaurant.

Like BatesCarter, the tradition of leadership has long been in the Bower family. Tom II (1926-2004) served in the U.S. Navy during World War II as a radioman to the destroyer escort USS Farquhar DE-139.

On May 6, 1945, the Farquhar sunk the German submarine U-881 and was last U-Boat “kill” of World War II made by U.S. forces. Upon discharge, he returned to his hometown of Glassboro, NJ to join his father as a Sunoco dealer. Working as the Senior Sales Manager for Amoco, he eventually moved to Roswell, Georgia where he was a community leader in youth sports.

He served on the Roswell Recreation Board and was instrumental in developing a preeminent recreation department in Roswell.

He served as President of Clipper from 1974 until his death in 2004. Tom II was a past President of Lions Club International, Glassboro, New Jersey; a member of F & AM #85 in Glassboro; a numerous term director, a former Vice President, and a past President of the Georgia Oilmen’s Association; a member of the Roswell Recreation Board from 1965 to 1972; a former President of the Roswell High School Booster Club and a former member of the Gainesville Lions Club among other leadership positions.

Tom Bower III continued his father’s legacy and began working with Clipper Petroleum in 1977, joining his late father in the business.

Throughout his 44 years at Clipper, Tom has worked in various fields including service station attendant, service station manager, convenience store manager, convenience store supervisor, fuel truck driver, and tires/batteries/ accessories sales representative. In 2004, Tom became the President of Clipper Petroleum.

“We have enjoyed our long relationship with BatesCarter and rely heavily on them for a variety of professional services. They are our trusted advisor and we communicate with them almost daily. We appreciate their expertise, professionalism, advice and commitment to our shared communities and our company. Congratulations on 60 years of Leadership!”

TOM BOWER III, President and CEO

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“The Bower Family and its many entities are clients that take a while firm to service. Martha Cartee, Tax Supervisor, handles the Clipper Petroleum Foundation, Inc. Emmy Schuebert, Audit Supervisor, managers their Employee Benefit Plan audit. Sara Ogden, Tax Manager, and Stacy Gravitt, SBS Director and Professional Staff, consult on special tax matters including PPP loans and Employee Retention Credits. Colby Babb, Tax Supervisor and Ron Bracewell, Managing Partner, provide valuation services to a variety of Bower Family entities. Professional staff Alex Edinger, Joseph Head and Lesli Tillman assist me in responding to the Bower Family’s tax reporting and planning needs.”

MELISSA MOLINA, Tax Technical Director

As President and CEO of Clipper, Tom is responsible for total company operations. Tom graduated from Roswell High School in 1969.

He completed his college undergraduate degree at Wofford College in 1974 where he played football and is a member of the Wofford College Hall of Fame. Tom also earned a J.D. degree at the University of Georgia School of Law in 1977. Tom currently serves on the Georgia Oilmen’s Association Board of Directors and the United Community Bank of Gainesville Advisory Board. He is also President of the Clipper Petroleum Foundation. In the past, Tom has been a youth basketball/softball coach, President of the

Georgia Oilmen’s Association, President of the North Hall Softball Booster Club for 5 years, Member of the Hall County Humane Society Board of Directors, and Member of the Wofford College Terrier Club Board.

BatesCarter has provided tax compliance, planning and advisory services as well as financial reporting, accounting and consulting to Clipper, its related companies and the Bower family for 48 years. We have assisted the Bower family with estate and gift planning to meet the their long term strategic plan as theyenter their 3rd generation of leadership.

BatesCarter Fundamental Treasure, protect and promote our reputation: We’re all responsible for, and benefit from, our company’s image and reputation. Consider how your actions affect our collective reputation, and be a proud ambassador for the company.

“Ron, you and your team have been valuable and indispensable partners for over 48 years. Your guidance and expertise have been a big part of helping Clipper, Explorers and TNES continue to grow and be able to serve our team members and customers. We are fortunate to have been able to work with y’all and grateful for your help!”

TOM BOWER III, President and CEO 31

GEORGIA SOCIETY OF CPA’S

Boyd Search, President and CEO of the GSCPA, Amanda Wilkson, Governmental Services Audit Partner and Sara Ogden, Tax Manager, celebrate BatesCarter’s 60th Anniversary

BatesCarter values leadership contributions in our professional community and has a long history of involvement with organizations that focus on the growth and development of the accounting profession. The Georgia Society of Certified Public Accountants (GSCPA) is the premier professional organization for CPAs in Georgia; the organization’s purpose is to achieve excellence by providing superior advocacy, leadership, service, lifelong learning, and professional development opportunities.

The Leadership Council of the GSCPA is a body of members that represent approximately 1% of the Society’s membership and meets frequently to discuss issues facing the profession at large and the Society in Georgia. BatesCarter has continued

to support the Society through leadership roles in the Council. Retired partner John Nix was elected to serve as the GSCPA President from 2001 – 2002. Current partner Amanda Wilkson has served on the Leadership Council since 2018.

In addition to BatesCarter’s involvement with the GSCPA at the State level, leadership opportunities are regularly fulfilled in our local Northeast Georgia chapter. This chapter is one of the largest in the State, covering 29 counties, and meets regularly to

“Great things withstand the test of time, and without question, BatesCarter is a testament to that standard.

GSCPA, and the profession, have been blessed to be so positively impacted by the girls tradition of great servant leadership. We join their many family, friends, clients, and communities in celebrating their sixty years and look forward to decades more.”

BOYD SEARCH, President and CEO

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discuss current topics and offer networking opportunities. A BatesCarter team member is included in one of the officer roles every year; past Chapter Presidents include Kristi Griffin, Amanda Wilkson, and Courtney Parm. Sara Ogden currently serves as the Chapter vicepresident.

The Society also has an Educational Foundation which focuses on identifying and encouraging the best and brightest individuals in Georgia to become Certified Public Accountants. The Foundation awards sponsorships and scholarships to students across the State. BatesCarter also funds a named scholarship through the Education Foundation which awards a scholarship to an accounting student in Georgia annually.

BatesCarter Fundamental Go the extra mile: Be willing to do whatever it takes to accomplish the job ... plus a little bit more. Whether it’s starting early, staying late, or doing something that’s not in your job description, it’s the extra mile that separates the ordinary from the extraordinary.

NORTH HALL COMMUNITY EDUCATIONAL FOUNDATION

About 15 years ago, a group of parents and teachers organized an academic booster club patterned after the successful athletic booster club. The club eventually reformed into a Foundation designed to maintain and improve the education quality and financially benefit the five North Hall schools including: Riverbend Elementary, Wauka Mountain Multiple Intelligence Academy, Mount Vernon Exploratory School, North Hall Middle School and North Hall High School. In 2008, Jean Ellis served as the first President.

Our managing partner, Ron Bracewell, was not only the second President but also served a second term during the important

formative years. Ron outlined the objectives of building the endowment portion of the Foundation as well as providing current funding to the schools culminating in an allocation formula. He remains the only person to serve two terms as President.

Since inception, the Foundation has raised over $1 million providing both current support to the schools as well as building an endowment that will provide future benefit to the North Hall educational community.

Presently, the Foundation provides about $50,000 annually to the schools for their use in improving the educational quality.

“BatesCarter has supported NHCEF since its beginning through leadership on our Board, participation in our events and monetarily in our giving programs. They also provide tax services helping us comply with non-profit tax filing requirements. We appreciate the leadership and continued support.”

JENNY FLOYD, President

BatesCarter 60 Years – A Tradition of Leadership Part of being a leader is volunteering your time and talents to your community. For 60 years, BatesCarter has led organizations throughout Northeast Georgia. That is the culture at BatesCarter – one of volunteering and service for the betterment of our community. Volunteering and Leadership go hand in hand at BatesCarter. We are proud to do both in service to our community, our profession and our clients.

BatesCarter Fundamental Show meaningful appreciation: Recognize people doing things right, rather than pointing out when they do things wrong. Regularly extend meaningful acknowledgment and appreciation – in all directions throughout our organization.

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NORTH GEORGIA COMMUNITY FOUNDATION

Kristi Griffin, Audit Partner and Treasurer of NGCF, along with NGCF team members Megan Martin, Mary Hart Wilheit, Michelle Prater and Blair Diaz celebrate NGCF.

The North Georgia Community Foundation believes in the power of philanthropy. Since 1985 they have been on a mission to help individuals and nonprofits invest generously in the lives of those who call our community home. Being community minded, BatesCarter not only supports NGCF’s mission, but has contributed to their impact over the years in significant leadership roles and partnerships.

MUTUAL CLIENT STEWARDSHIP

Developing strong and personal relationships with clients and community partners has been important to BatesCarter since we were first founded in 1962. We are fortunate to have an incredible resource like the North Georgia Community Foundation to partner with our clients and provide them with philanthropic resources and solutions. By mutually stewarding these relationships, we can help our clients successfully fulfill their legacies.

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BOARD LEADERSHIP

BatesCarter Partner Rusty Hopkins served on the North Georgia Community Foundation board of directors from 20142021. For much of his board service, Rusty was a member of the executive committee as the Operations Chair and Treasurer, as well as spending time leading the finance

and audit committees. His steadfast guidance and commitment were especially critical in 2015 when NGCF’s President & CEO role transitioned from Jim Mathis to Michelle Prater, and when NGCF revised their mission statement and developed a 5-year strategic plan in 2019. Rusty continues to stay involved with NGCF as member of the Audit

BatesCarter Fundamental Make a difference: Be an active part of your community. Give back by contributing your time, effort, and where appropriate, your money, to make your community better. Every little bit matters. You can and do make a difference.

Committee. In 2020, BatesCarter Partner Kristi Griffin joined the NGCF board of directors as part of the finance committee. In 2021, Kristi began serving on the executive committee as Treasurer. Kristi fully supports and encourages the Foundation in exploring new audiences, avenues, and ideas to help further their mission.

Her keen insight into the inner workings of the Foundation’s financials has helped to provide incredibly strong guidance to the Foundation’s ongoing work, as well as planning for the future. NGCF has greatly benefited from Rusty and Kristi’s time and talents during an exciting time of growth that the foundation has experienced.

LEADING THE WAY THROUGH ESTATE PLANNING The North Georgia Estate Planning Council (formally known as the Gainesville Estate Planning Council) relies on the expertise and guidance of local estate planning professionals. BatesCarter has been involved with the Council since its inception. After the group took a short hiatus, BatesCarter Partner Randy Jessup was instrumental in helping to revitalize the council in 2021. He continues to serve in this leadership capacity on the Council, firmly believing in the strength of the group being able to come together to connect and learn alongside each other.

TOP PHOTO: NCCF Executive Team Rob Fowler, Randall Frost, Blair Diaz, and Kristi Griffin ABOVE: Partner Rusty Hopkins holding NGCF book AT RIGHT: Partner Randy Jessup

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GLOBAL TECH

GlobalTech Industries is a contract candle manufacturer located in Cornelia, Georgia.

Founded in 1995, it began with very little technical experience or knowledge in candle manufacturing.

In fact, the three original owners of the business had never even made a candle in their professional life. Leadership, determination, dedicated employees and the vision to take a risk, proved to be the foundation blocks.

As such, a nationally recognized candle company was built on creativity, quality and service for publicly recognized brands as well as smaller new startups that have a dream.

GlobalTech grew from 18 employees in 1995 to over 300 today, working three shifts daily and producing up to 650,000 candles per week.

None of the three partners ever envisioned this type of growth. GlobalTech also developed a national, made in the USA retail brand called Habersham Candle, named for

our home location.

GlobalTech certainly had help along the way. BatesCarter was and is one of those key professional partners providing, not only the typical accounting services for a manufacturer, but also learning and training opportunities to help us grow and take the business to higher levels. Early on, John Nix, Managing Partner of BatesCarter from 1995 to 2009, coached GlobalTech through his “Creating Possibilities” program. This over and above leadership role by John, helped us understand the dynamics and level of what we had gotten ourselves into and how to

“Congratulations to BatesCarter on 60 years of business and service to North Georgia and beyond. That’s what we call true leadership!”

D. RUSH MAUNEY, CHAIRMAN CEO and President

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balance sales volume and profitability. With John’s leadership, we got through some really difficult times during our first decade and matured to a higher level of organizational professionalism and accountability.

BatesCarter continues to work with GlobalTech through today’s group of talented professionals who not only provide a servant leadership style with basic accounting services, but also through council, education, training and friendship. We’d like to especially thank Hank Sprouse for his leadership and encouragement most recently and all the staff who shepherd our GlobalTech account.

BatesCarter Fundamental Be a fanatic about response time: Respond to questions and concerns quickly, whether it’s in person, on the phone, or by e-mail.

This includes simply acknowledging that we got the question and we’re “on it,” as well as keeping those involved continuously updated on the status of outstanding issues.

GEORGIA PUBLIC LIBRARY SERVICE

Georgia Public Library Service empowers libraries to improve the lives of all Georgians.

We provide innovative, scalable library technology and services; staff training and best practices; grant administration and more to create equity in library experience for patrons, no matter where they live. We also work with elected officials to ensure they understand the critical role that libraries play in meeting the immediate and long-term needs of citizens.

Georgia Public Library Service is the state library administrative agency and a unit of the Board of Regents, University System of Georgia.

Amanda Wilkson, Governmental Services Audit Partner leads BatesCarter in serving Georgia’s libraries. BatesCarter has a long history working with Georgia Libraries, which serve a pivotal role in making positive impacts in their communities. Changes in these communities over the years mean that public libraries have needed to continue to adapt.

Libraries are have never been merely buildings to house physical books, they have also

served as vital community bases, offering spaces for gatherings of people from all walks of life with a shared interest. As the digital age continues to expand options, Georgia Public Libraries have consistently risen to the challenge and provide electronic and audio formats to users. They also continue to serve to combat socio-economic discrepancies by providing free internet access and learning opportunities to marginalized populations.

Current and former clients represent approximately 25% of the Georgia Public Library Systems. Our engagements range from financial statement audits and other compliance services to offering consultive advice for continued future growth.

BatesCarter Fundamental

“BatesCarter has been a trusted partner since I arrived at GPLS in 2007. Amanda and her team work closely with me in guaranteeing that State Guidelines and Audit Criteria are accomplished successfully to meet the agency’s expectations.

Amanda’s exhibits do such an amazing job of telling the financial story that they often become the example we share to our public libraries. I am extremely grateful for the open line of communication with BatesCarter and the professionalism Amanda and her team always embrace.”

CHRISTOPHER A. EVANS FINANCE DIRECTOR

Be easy to work with: Find ways to make working with you/us easier. Provide simple and complete instructions. When in doubt, do more for others rather than pushing the work back to them. Streamline our processes. Simplify everything. Be ridiculously helpful.

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Alex Edinger

TAX & VALUATION STAFF

Caroline Rheinschild TAX STAFF

Chloe Blount

Colby Babb

Courtney Parm

GOVERNMENT AUDIT STAFF TAX & VALUATION SUPERVISOR AUDIT SUPERVISOR

YEARS

OUR BEST

ASSETS

DeAna Peek

OFFICE MANAGER

Elizabeth Norris RECEPTIONIST

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Emily Schuebert AUDIT SUPERVISOR

Erica Clark AUDIT STAFF

Gayle Eisenberg

Herve Aklotsoe

ADMINISTRATIVE ASSISTANT GOVERNMENT AUDIT STAFF

Jacob McConnell TAX STAFF

Martha Cartee TAX SUPERVISOR

Joseph Head TAX STAFF

Melissa Molina

TAX TECHNICAL DIRECTOR

Kathy Kramer

Leslie Tillman

Maggie Adams

Merritt Stewart

Nora Roe

Rebecca Watts

ADMINISTRATIVE ASSISTANT TAX STAFF

TAX STAFF

EXECUTIVE ASSISTANT

GOVERNMENT AUDIT SENIOR

TAX PARAPROFESSIONAL

BatesCarter Mission Statement To improve the quality of life of ... n Our clients, by enhancing wealth and facilitating achievement. n Our team members, by offering challening career opportunities and a family-friendly culture.

Sandy Whiten

Sara Ogden

ACCOUNTING/SBS MANAGER TAX MANAGER

Stacey Gravitt

SBS AND TAX STAFF

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YEARS

A tradition of leadership. Always.

525 Candler Street NE, Gainesville, GA 30501 (770) 532-9131 n www.batescarter.com