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December/January/February 2015 The Firm Deal Review

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WEALTH MANAGEMENT WINNERS SPECIAL ADVERTISING SECTION

Winter 2015

EXIT PLANNING EDITION

43

Goodrich’s Vet Practice PLACED IN GOOD HANDS PG. 8

Off The Farm FROM HOG FEEDER TO FIVE-STATE CEO PG. 12

Ollie The Trolley AN OMAHA TRADITION ROLLS ON PG. 5

The Firm Business Brokerage warrants the included information herin to be true and accurate


As you can see, we believe in consistency!

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Thank you for voting us the Best Insurance Agency for three years in a row!

WEALTH MANAGEMENT WINNERS

~ The Koch Executive Team

Volume 1 IssueADVERTISING 2 SPECIAL

SECTION

Published by The Firm Business Brokerage, LLC President/Editor • Cortney Sells Director/Assistant Editor • Cassandra Powers In-House Legal Council • Susanne Miller Client Development Director • Alexa Billings

Dave Jesse

Scott E. Trofholz

Ken Jarosz

Executive Broker • Lindsay Novak Executive Broker • Rachael Rand Executive Broker • Elizabeth Jones

Karen Metzger

Jim Garbina

Associate Broker • Tracey George Associate Broker • Lori Stangl Outreach Coordinator • Rene Rademacher Marketing Division • Adam Jaime

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IT Department • Adam Trubnikov ine

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Client Services • Nycole Wandvik-Tolle ess-to-Busines sin sM Bu OMA H a

The Harry A. Koch Co.

Broker Liasison • Julie O’Brien

Insurance & Financial Consultants Member of First Insurance Group, LLC

2014 Winner

www.hakco.com • 402.861.7000

Business Insurance | Employee Benefits | Bonding | Safety/Loss Control | Family Insurance

Contributing Writer • Kara Wesely Contributing Writer • Bruce Brodkey Photography • Bill Sitzmann Design • OBI Creative

To Subscribe: The Firm Business Brokerage, LLC 210 N. 78 St., 2nd floor Omaha, NE 68114 402.998.5288 info@thefirmb2b.com Advertising Inquiries: 402.884.2000 todd@omahapublications.com

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The Bottom Line

WEALTH MANAGEMENT WINNERS SPECIAL ADVERTISING SECTION

A Tail of Success Two Vets Claw Their Way to Ownership

pg.8

Special Section

Departments

Columns

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5

Ollie the Trolley

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6

Winning the Fight

Fresh Off The Firm There are more than 115 opportunities in the listing portfolio—from medical practices to commercial services companies.

An Omaha Tradition Rolls On

New Owners of I Love Kickboxing fight to close on their business in only 46 days.

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From Fields of Green to Team Green New Opportunity, New City,

Negotiated Corporate Attorney Bruce Brodkey Counsels New Business Owners

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Net Worth

15

Cash Flow

An American Dream Cut Short

Perspective Directly From a Buyer’s Point of View

New Business

Sells Insights

Got Ketchup?

O

by Cortney Sells president/editor

maha’s very own Warren Buffet put his money into ketchup by acquiring H.J. Heinz and taking it private for $23.3 billion. It is the well-proven power of a private investment that can drive corporate growth. Research from Ernst & Young notes that privately owned companies outperformed their publically held peers from 2006-2012. While ketchup and perhaps other small businesses throughout the Midwest may not seem overly exciting, it is in these areas that a new owner can make a big difference!

As you fl ip your cheeseburger while watching the Husker game this weekend— consider adaptability. Buffet will bring a new management team where they will rebrand and reposition ketchup; then take action to redeploy themselves into other markets. It does not matter if you are buying, selling, or managing a business, adaptability isn’t something to only consider in transitional times, it is most successful when used as a best practice. The FIRM

Winter 2015

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Negotiated:

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Why Legal Representation is a Must

WEALTH MANAGEMENT WINNERS written by Bruce Brodkey of Brodkey, Peebles, Belmont, and Line

SPECIAL ADVERTISING SECTION

Bruce Brodkey

T

he decision to buy or sell a family business is typically the most significant investment or cash-out that a person can make during their lifetime. Unfortunately, times have long past where a handshake between parties was sufficient to close the sale of an established business. The rise of lengthier and more complicated purchase agreements and the increasing prevalence of governmental restrictions and regulations require that a sophisticated business person needs to assemble a team of professional advisors prior to undertaking such venture. Smart investors place competent professional advisors in key positions in this process. This team should include not only a knowledgeable law firm, but also an accountant, investment advisor, and, depending on the type of transaction, business appraisers, real estate brokers, and construction experts. On most occasions, the attorney should be involved from the outset and throughout the negotiation, due diligence periods, and closing. That attorney can be of critical assistance in the following activities:

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Choice of entity: For buyers, a decision needs to be made with the help of counsel as to whether a purchasing entity ought to be formed as a limited liability company, corporation, or partnership. The client’s needs and the type of specific transaction often dictate the type of entity that should be formed. Negotiation: The lawyer is best situated to negotiate the general terms and conditions of the agreement. While the lawyer frequently is not involved in negotiating the economic terms, counsel is needed where critical matters are to be negotiated. These include allocation of the purchase price between the various asset classifications, the protection of the client in the various warranties, representations, and indemnities from the creditors of the seller. Due diligence: In most agreements, the buyer has the right to conduct its “due diligence” regarding the business of the seller. Frequently, this examination includes a thorough review of tax returns, profit and loss statements, qualified and nonqualified retirement plans, financing details, interviewing key personnel, performing

environmental testing reviews, and assuring that governmental regulations do not act as a significant impediment to closing. The lawyer and the other professionals play key roles in these investigations, which are essential to an intelligent purchase of any business. Closing: The lawyer is involved with the preparation of all required documents for closing. Typically these involve Bills of Sale, Promissory Notes, Non-Competition Agreements, Security Agreements, Leases, Option Agreements, and myriad other documents that may be necessary and convenient for final closing. No buyer or seller wants to leave the closing table with any documents not fully executed. A lawyer is an integral person in an assembled team of qualified professionals to service the client in any business transaction. In my 43 years of practice, the early engagement of competent professional advice and guidance through the purchase or sale transaction is well worth the relatively small expense. Proceeding without the necessary team is fraught with potential oversights and probable problems after the fact. The FIRM


Ollie the Trolley

An Omaha classic finds new owners and new life.

WEALTH MANAGEMENT WINNERS SPECIAL ADVERTISING SECTION

The Deal Review

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written by Kara Wesely • photography by Bill Sitzmann

Buyer Training Period: 90 days, over 130 pre-booked Trolley reservations Law Firms: Gross & Welch, William Lindsay and Steier Law, David Steier Reason for Sale: Retirement Year Established: 1985 Financing: Equipment loan at Core Bank, Ron Baumert

Y

ou might say that Deb Skinner and George Davis are Omaha’s foremost facilitators of fun.

“Life is too short, too hard and too serious not to have fun,” Skinner shares. So when the pair started their search for a business to purchase it was no surprise that the company they chose was one almost completely dedicated to good times. Skinner and Davis are the proud new owners of Ollie the Trolley, a name synonymous with Omaha and, you guessed it…fun. They have hit the ground running and have a bevy of fresh ideas for the classic trolley business that has been providing event transportation to Omahans since 1985. “There are some lovely wineries and breweries around the metro area and we’re looking into partnering with them to offer winery and brewery tours. We’re also looking into offering a tour of tasting and cigar bars around Omaha, a shop ‘til you drop charter for senior citizens in and around the metro area, and a holiday lights tour,” Skinner says. And if you are looking to experience the Old West, you might be in luck. Skinner, who is involved in a Wild West re-enactment group, has an idea for a tour that will involve cowboys pretending to rob and highjack Old Ollie.

George Davis and Deb Skinner

The Wild West re-enactments and new tours will be coupled with the more traditional trolley uses, such as high school reunions and wedding parties. Nearly half of Ollie the Trolley’s bookings come from brides and grooms celebrating their special day. Any way you look at it, when you see a group riding around town on these classic trolleys, they are always having a good time.

Niche markets are something Skinner knows a lot about. Her professional life has included stints in marketing, tourism, and event-planning. Davis’ background is in the transportation industry, something that will come in handy in the years ahead. Both are from Omaha and found each other after moving away for several years, then returning to the city. They are now engaged.

The owners appreciate not only the goodtime aspect of Ollie the Trolley, but also the nostalgic vibe that comes with riding an open-air trolley fitted with wooden benches. The look and feel of the trollies is unique in comparison to charter and/or party buses, and they want to keep it that way.

Ollie the Trolley offers 22, 32, or 47-passenger trolleys and has a total of eight trolleys operating throughout Omaha.

“We provide a service that is not only nostalgic, but more sophisticated. It’s a niche market and it’s dignified, traditional, and more upscale,” Davis says.

The ownership team was pleased with their experience with The Firm. “They are a good brokerage firm. They kept each side honest and did a good job gathering information and kept the process moving,” Davis says. The FIRM

Winter 2015

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They Kicked Tail for Our Nation

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Now I Love Kickboxing Kicks Tail for Them

WEALTH MANAGEMENT WINNERS written by Elizabeth Jones • photography by Bill Sitzmann

SPECIAL ADVERTISING SECTION

Keith Frerichs, Ryan White, and Kodey Kerkman

The Deal Review Financing: Promissory note from seller Days on Market: 46 days from listing to close Valuation Type: Cost to create Law Firm: Smith, Gardner and Slusky Law, Shaun James Broker: Rachael Rand, The Firm

In just 46 short days after listing, I Love Kickboxing had found its new grateful owners. Meet Ryan White, Kodey Kerkman, and Keith Frerichs, three entrepreneurs brought together by their love for business and kickboxing. White came from a small copper-mining town in southeastern Arizona. After

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graduating, he entered the U.S. Air Force and was stationed at Offutt Air Force Base. He went on to earn a position as Vice President of Operations for a hotel ownership group where he manages multimillion dollar hotels. Kerkman grew up in Atkinson, Neb., later joining the Army Reserves and serving a tour in Iraq. He was awarded the Purple Heart for surviving a roadside bombing. After graduating from UNK, he moved to Omaha in 2013, taking a position as Implementation Specialist with an insurance group in Lincoln. Frerichs grew up in Minden, Neb. He graduated from the University of Nebraska– Kearney, making his way to Omaha in 2012. He spent six years in the hotel business, where he met White, forming a partnership in 2013 with a Mission Foods route. In May, the three decided to partner up

and purchased I Love Kickboxing through The Firm. They were excited to buy a business they could grow together and one they could help their clients reach health and fitness goals in. Today the gym is doing very well with more energy, a great staff, and loyal membership. They spend their free time growing the business by hosting open houses, giving members incentives, embracing social media marketing, and even joining in partnership with a nutritional store. Since taking ownership in May, they have brought on over 100 new members and look to bring in 200 more in the coming months. Currently, White and Kerkman are selling their Mission Foods route as they are putting all of their focus into I Love Kickboxing. If you are interested in owning this route, profiting at least $50,000, email The Firm today at info@TheFirmB2B.com or call 402.998.5288. The FIRM


Fresh Off The Firm

WEALTH MANAGEMENT WINNERS

49

Mr. Goodcents

Passive Commercial Services Business

OWNER’S PROFIT $69,881 PRICE $87,000

OWNER’S PROFIT $128,800 PRICE $180,000

Take over this established quick-service sandwich shop for less than it would cost to start a new business. The location is top-notch – over 60,000 cars drive by each day!

This is the perfect business for someone who just wants a small company with extremely low overhead that is selfsustainable. The services offered are power washing, lot sweeping, line painting, and caulking during the spring, summer and fall; snow removal in the winter.

West Omaha Restorative Dental Practice

Concrete Manufacturing & Distribution

OWNER’S PROFIT $515,000 PRICE $650,000

OWNER’S PROFIT $401,986 PRICE $1,780,000

This established and profitable dental practice has a prime location in West Omaha. Since 2004, the clinical staff has established long-term relationships with nearby families providing outstanding level of specialty care.

With a patented concrete formulation, this business has carved a real niche in the market. Established operations in both the United States and Canada allow for international business to successfully take place throughout dozens of distribution sources.

Customized GIS Solutions Provider

Ultimate Bar on Dodge Street

OWNER’S PROFIT $1,449,447 PRICE $5,196,000

OWNER’S PROFIT $92,400 PRICE $165,000

Geography matters, and this business understands that fact. This niche-market with no competitors, established IT business focuses on GIS solutions for private and governmental entities.

This recently-expanded and painted lounge features four pool tables, four dartboards, and seven TVs to accommodate patrons and host tournaments.

Successful Senior Care Company

Web Hosting Platform IT Business

OWNER’S PROFIT $169,620 PRICE $535,000

OWNER’S PROFIT $3,001,084 PRICE $10,600,000

This is the perfect opportunity for someone interested in providing care to the elderly. With four full-time administrative staff and 90 part-time caregivers, this well-established business extends its service to 13,000 seniors across three counties!

With 10+ years of experience, this connecting network business has a great reputation and all the needed items in place to run smoothly. This business provides specialized IT services including cloud hosting and enterprise consulting.

SPECIAL ADVERTISING SECTION

With the exception of Mr. Goodcents, no actual businesses names are used on this page. Winter 2015

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WEALTH MANAGEMENT WINNERS SPECIAL ADVERTISING SECTION


51 A Tail of Success

WEALTH MANAGEMENT WINNERS SPECIAL ADVERTISING SECTION

Two Vets Claw Their Way to Ownership written by Susanne Miller • photography by Bill Sitzmann

THEY TOOK A LEAP BASED ON FAITH AND NOW THEY CONTROL WHAT COMES NEXT. The Deal Review Financing: Conventional loan by Access Bank, Nathan Christ Profit Margins: 42% Days on the Market: 20 days from listing to close. Transition: Seller agreed to stay on to transition all families/pets to new owners. Year Established: 1990

“D

on’t wait until you are 47…I should have done this 10 years ago! I am doing better for my family and kids by being my own business owner. If buying your own business is in your heart…just do it! It is important,” Dr. Sarah Mongan preaches as she reflects.

Dr. Mongan and Dr. Melissa Gardner met at a veterinary clinic in Omaha where they practiced together for 16 years. Both dreamed of owning their own practice one day, but when a vet graduates from school they typically have a lot of debt, so the hope of stepping out on their own seems impossible. Most DVMs out of school will associate with an established practice with the thought of one day becoming a partner. These two ladies believed that they would become partners one day, but that didn’t happen after a decade and a half.

One day Mongan’s husband, Nate, said something that got her thinking. “What Omaha needs is a clinic that provides affordable veterinary care.” There are families that want to provide quality care for their pets but also want to pay reasonable rates to do it. She should start a practice that has that as a mission. Three months later, she asked Gardner what she thought of the idea. Her immediate response? “Let’s do it.” The question now was whether to build or purchase an existing practice. Continued > To start one from scratch was too hard: find a location, do a build-out, find clients, etc. One week later they called The Firm Business Brokerage looking for a practice to purchase. They quickly identified one that fit their criteria: a good location, a full staff in place, and established clientele. They put in an Offer to Purchase and started to prepare for closing. Then, a snag. Just before closing the existing owner placed an additional qualification on the sale: he wanted a two-year employment agreement so he could stay on. Concern deepened as they calculated the cash flow once the existing owner’s salary was added into the mix. They would not be able to run the business with the added expense. They pulled the Offer to Purchase just days before the scheduled closing.

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WEALTH MANAGEMENT WINNERS Disappointed by the turn of SECTION events, the SPECIAL ADVERTISING two started researching the cost to build a new location. There were so many reasons not to travel this path; there would be no staff present during the build-out, there would be no place to see patients until the facility was ready, and it was not the turnkey business they had hoped for. Of bigger concern: how would they pay the bank loans if they couldn’t see patients?

They soon realized that the grass isn’t greener when you start from scratch. The pair decided to hire The Firm to find them a seller. The broker went out “on a wing and a prayer” to talk to six vets who may be close to retirement. Within two weeks, The Firm secured Dr. Goodrich as a client ready to sell his practice. Within 24 hours of listing, Dr. Mongan and Dr. Gardner submitted an Offer to Purchase. Less than three weeks later, the practice was theirs.

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WEALTH MANAGEMENT WINNERS

“It really saved the deal to move that fast. SPECIAL ADVERTISING SECTION If we hadn’t taken the leap of faith...we would still be in the 16-year grind of being an associate,” Gardner says.

The biggest challenge that they have faced as new business owners? They laugh and say, “Figuring out where everything is!” Three employees stayed after the purchase, and out of 1,700 active clients only one has left. “Every day we continue to move up and move forward!”

Abe’s Trash Service, Inc. SALES • SERVICE • RENTALS For Over 60 Years

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“It is not just a business venture…it is an adventure. We feel happier and healthier. We landed exactly what we wanted,” says Mongan. The FIRM

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The advice they would give someone looking to own their own business is simple: Jump! They took a leap based on faith and now they control what comes next.

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It was a learning experience for both of them.They would now advise any vet student to have a plan and know where they are going. If you want to be a partner, get something in writing up front and don’t wait for 16 years like they did. In fact, when they are ready to expand and take on a new associate they will find a person who can be the next owner of the practice.

Quality, Dependable Trash & Recycling Service

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“IT REALLY SAVED THE DEAL TO MOVE THAT FAST. IF WE HADN’T TAKEN THE LEAP OF FAITH…WE WOULD STILL BE IN THE 16-YEAR GRIND OF BEING AN ASSOCIATE.”

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CONSTRUC TION & CLEAN-UP • Roll-Off Containers • C&D Landfill • C&D Recycling • Green Build Services

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402-571-4926 Winter 2015

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From Fields of Green to Team Green

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New Opportunity, New City, New Business for Life-Long Farmer

WEALTH MANAGEMENT WINNERS written by Kara Wesely • photography by Bill Sitzmann

SPECIAL ADVERTISING SECTION

Gary Grundmeier

The Deal Review Locations: Services five states CPA Firm: Boone & Associates Owner’s Profit: $766,048 Financing: SBA loan by Union Bank, Cassie Kohl Reason for Sale: Divorce

G

ary Grundmeier knows a lot about hard work. He was born and raised on a farm in northwest Iowa and owned and operated his own farm for over 20 years. And although he never shied away from hard work, after 20 years he felt like it was time for a change.

“I was looking for brighter opportunities and needed to move on,” Grundmeier says.

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His search for brighter opportunities started with selling his farm and researching businesses for sale in the Omaha area. When The Firm introduced Grundmeier to the Team Green business, he knew it was the right fit. Team Green has been successfully servicing Nebraska and the four surrounding states since the 1980s. “It was as close to farming operations as I could get in this environment. I like to run crews and fix things,” he says. And with everything from string trimmers, lawn edgers, big snow plows, street sweepers, and 15 trucks, Grundmeier will be doing a lot of fixing and, more than likely, a lot of running. But, this self-proclaimed optimist is not afraid of the responsibilities and challenges that will come along with owning a ground maintenance business like Team Green.

“If you don’t challenge yourself, you’re not going to gain much. If there were not challenges then everyone would do it,” he says. The challenges he anticipates are mainly weather-related. With the snow comes long cold days and tired drivers. But again, with his farming background, pressing on through rain or snow is something he is more than familiar with. Luckily, Grundmeier will have a little help. He believes he has already fostered a great relationship with Team Green’s general manager and 14 employees. Fostering relationships with employees is something he knows about. “I enjoy people and like helping people improve themselves. I once had an employee with several personal problems


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WEALTH MANAGEMENT WINNERS SPECIAL ADVERTISING SECTION

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and really helped him improve his life. I’ve helped employees buy vehicles in the past. I am caring to a fault. I get to be more of a friend than a boss.” Grundmeier farmed all his life in Storm Lake, Iowa, and at one time owned and operated 2,200 acres, 30,000 hogs, and had six full-time employees. He was impressed with The Firm Business Brokerage from the beginning of the process and with the way the staff prepared him as a buyer. “They are an exemplary example of how business should be done,” he says. The FIRM

RE-LIVE YOUR FAVORITE RANCH BOWL MEMORIES… the bowling, the bands, the bar. The perfect gift for Ranch Bowl Alumni. Order at: www.TheRanchBowl.com Winter 2015

The Firm Deal Review

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Net Worth:

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An American Dream Cut Short

WEALTH MANAGEMENT WINNERS

written by Cassandra Powers • photography by Portrait Innovations

SPECIAL ADVERTISING SECTION

FOR SALE: DEALER OF RECYCLED CLOTHING & TEXTILES PURCHASE PRICE: $106,000 OWNER’S PROFIT: $63,880 DISTRIBUTION TO: U.S., Canada, & Africa EQUIPMENT & INVENTORY (INCLUDED IN SALE): $58,214 REASON FOR SALE: Death REFERRAL TO THE FIRM: Attorney SUMMARY: It’s the perfect opportunity to get in this business for under fair market value. Buy low, sell high, and go green with this textile recycling business. Purchase used clothes and materials in bulk, at a deep discount and resell them nationwide or world-wide for a nice profit. This is a for-profit company that collects unwanted textiles and resells them in the U.S. to retail stores and abroad, effectively diverting thousands of pounds of clothing from landfills. Access to inexpensive clothing and fabrics has lead to significant growth for the need to efficiently recycle excess inventory. Textile recycling continues to grow as this valuable asset has become a world commodity with the ability to bail and ship the clothing and textiles right away.

Cassandra Powers

R

uss Soukop had worked at a large corporation in Council Bluffs for a number of years where he gained knowledge in the recycling and distribution of used clothing, textiles, and goods. In 2011 Russ started his dream of business ownership, where the company filled a need in a niche market. The company was off to a successful start and then came the dreaded call that no one wants to be on the receiving end of. Russ had been diagnosed with Pulmonary Disease.

After over a year-long fight, Russ lost his battle. This left his widow, Sandy, with the

company. A company in which she had never worked in or learned about. Sandy set an appointment to see their attorney for some direction on what to do. Her attorney, Matt Saathoff of Saathoff & Associates directed her to see a business brokerage where she could start by getting the company valued. Upon valuation Sandy decided she would need to sell her late husband’s business. The company is currently listed for sale and the family is actively seeking a new owner. The family had an estate plan that encumbered a will and a trust along with the legal documents that one knows they

need to have complete. It is monumentally important to not only have your legal documents completed but to have taken the time to write out and explain the inner working of your small business. Items you should have: a checklist of passwords and logins for email, quick books, financial records, website, vendor, and customer lists. Also, have a writeup for what employees’ responsibilities are within the business, the pricing and bidding guidelines available, and other day-to-day operational procedures. The FIRM

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Cash Flow:

An Unedited Buyer’s Perspective

WEALTH MANAGEMENT WINNERS

written by Amy Nelson, Vice President of Diamond Laundry

SPECIAL ADVERTISING SECTION

Todd and Amy Nelson of Diamond Laundry Service

H

ave you ever thought of buying your own business? I never had. I was happy in my safe little box working for someone else and never thought another thing of it. My husband, on the other hand; he thought about it often. When his job became a little less stable, the time seemed right to him. Suddenly I was receiving emails from him telling me to “take a look at these.” I was scared to death. I was thinking “No, we can’t do this. We don’t know anything about owning a business!” I humored him by going with him to The Firm Business Brokerage to discuss possibilities. A daycare center or a commercial laundry were two of the options presented. A laundry didn’t seem that interesting, and a daycare seemed like too much liability. They were both established businesses and the prices were similar. Maybe the laundry wasn’t such a bad choice.

Next, we found ourselves meeting with one of the owners of Diamond Laundry Service. Jaye McCoy came across as a very decent, honest woman who knew her business and was very upfront with any and all information about Diamond Laundry’s history, including financial history. So far, so good, I guess. Next up is looking into financial backing. We wanted to use our own bank. The broker was up for that, but also recommended a couple of institutions that she had dealt with in the past that were

small business friendly. Okay, I guess. Let’s see what happens. We then met with Nathan Christ from Access Bank maybe a week later. We talked about ourselves and why we wanted to own a business. He talked about his bank and what they considered to be our best assets. Financials are always tricky.

57

In the end, we got the funding we needed to purchase Diamond Laundry Service. Enter fear! We started second guessing ourselves and started second guessing the business. Ring, ring, ring. Hello Cortney, we are out! Another meeting with Cortney, and okay, we are calmed down now and we are back in. I think we were back out and back in at least one more time, before we finally reached the comfort zone and were convinced we were doing the right thing. March 7, 2014, we signed all the papers at Access Bank. What an exciting day! We are now business owners. The best part is, we are not left to our own devices. Bernie and Jaye McCoy worked with us for a full three months teaching us the ins and outs of Diamond Laundry Service. Fast forward to now. We have owned Diamond Laundry Service for 10 months. We have come into our own. At least I should say my husband has. Todd runs the day-to-day operations of the business. I still work my in-the-box, safe and secure job, but now there is so much more out there. It is a big learning curve, but so worth the rewards. Every thought of owning your own business? Maybe you should. The FIRM

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WEALTH MANAGEMENT WINNERS SPECIAL ADVERTISING SECTION


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