Staff Biographies

Garth M. Tebay, CPA, CVA, CM&AA
Managing Partner, Valued Defined, LLC TM

Mr. Tebay is a practicing Certified Public Accountant, Certified Valuation Analyst, and Certified in Mergers & Acquisitions with over 33 years of experience. He is the founder and Managing Partner of Value Defined, LLC, a business valuation and litigation support firm in Maumee, Ohio. He is also the Managing Partner of Tebay Mosley Associates, LLC, full service accounting, tax, and consulting firm in Maumee, Ohio as well as Managing Director of Source Companies Great Lakes Region, LLC (an affiliate of Source Companies, LLC in Pennsylvania) which provides value growth consulting and investment banking services to owners of medium-sized businesses.

Mr. Tebay received his Bachelor of Science in Accounting in 1972 from Findlay College in Ohio. He then received certification as a Public Accountant in 1975. In 1997, he became a Certified Valuation Analyst, and was awarded the CM&A (Certified in Mergers & Acquisitions) in 2001. He is a member of the Ohio Society of Certified Public Accountants, the American Institute of Certified Public Accountants (Tax Division and Consulting Services Division), the Alliance of Merger and Acquisition Advisors, National Association of Certified Valuation Analysts, through which he is a member of the NACVA Standards Committee (provide interpretations and expand upon technical standards), the NACVA Training Development Team, the NACVA Course Review Committee (dedicated to reviewing NACVA’s substantial curriculum), member of NACVA Mentor Support Group, the NACVA Ethics and Oversight Board, and the NACVA Speakers’ Bureau, Toledo Estate Planning Council, as well as many other local memberships. Over the years, Mr. Tebay has held offices and served on many boards for local organizations. In 1989, he formed Tebay Mosley Associates, LLC, which has experienced steady growth in servicing small to medium sized business with nearly every aspect of their personal and business financial needs. Mr. Tebay’s primary focus within the firm is management consulting services, which includes business valuations, litigation support, and mergers and acquisitions. Prior to founding Tebay Mosley Associates, LLC, Mr. Tebay was a Partner at Brell, Tebay, Holt & Dettinger, Inc., and was CFO & Director of Westhaven Services.

Mr. Tebay and his staff have performed hundreds of valuations since 1980. Mr. Tebay has also been qualified as an expert witness in various municipal and federal courts and has given testimony in divorce cases, personal injury cases, lost profits, economic damages, shareholder disputes, and federal bankruptcy court. He is often called upon to consult in various valuation matters and has handled numerous merger and acquisition transactions. In addition, Mr. Tebay has also served as an arbitrator for the American Arbitration Association.

As an instructor for the National Association of Certified Valuation Analysts, Garth has taught the Fundamental Techniques & Theory (FT&T days 1 and 2) course as well as Case (day 3) at NACVA Training Centers since 2001, presented the program for the Internal Revenue Service, the Small Business Administration (SBIC Division), The Korean Valuation Association, presented to the National College of District Attorneys, wrote instructional materials for NACVA program “Business Valuation Fundamentals for the CPA” (2005), co-authored instructional materials for NACVA programs “Fundamentals, Techniques & Theory” & “Case” (2005), and has been recognized with NACVA’s “Outstanding Member Award” (2005) as well as their awards “Instructor of Exceptional Distinction” in 2003, 2004, 2005 and “Instructor of Great Distinction” in 2002. Currently, he is the Team Leader for FT&T and Case. In addition to authoring portions of the training curriculum, Mr. Tebay has presented numerous seminars on the topic of business valuations.