Garth M. Tebay
Founder & Managing Member,
Value Defined Middle Market, LLC

Garth M. Tebay is the founder and managing member of Value De-fined Middle Market, LLC, a National Business Valuations firm which provides business valuations, valuation consulting and fairness opinions to middle-market businesses.  Mr. Tebay is also the founder and managing member of Tebay & Associates, LLC, a certified public accounting firm, servicing small-medium sized businesses and high net worth individuals in the Northwestern Ohio and Southeastern Michigan areas.  Mr. Tebay has over 30 years experience as an accounting and consulting professional. He assists clients on matters relating to their business growth strategy, performance improvement, mergers and acquisitions, business valuation and the sale of businesses. Mr. Tebay was also the founder and Managing Partner of Tebay Mosley Associates, LLC from 1989-2008 which provided accounting, auditing, tax preparation and management consulting to Toledo-area businesses and individuals.

Mr. Tebay served as Chief Financial Officer and Director of Westhaven Services from 1987 to 1989. He was responsible for financial management of a regional (servicing Ohio, Indiana and Michigan) institutional pharmacy with $13 million in sales and 160 employees. Responsibilities included financial reporting systems, departmental budgets, banking relations, financial and tax planning personnel, management information systems and operational accounting. From 1972 to 1987, Mr. Tebay was a partner of Brell, Tebay, Holt & Dettinger, Inc., a CPA firm servicing small-medium sized businesses in the Toledo area.

Mr. Tebay holds a BS in Accounting from Findlay College. He has also completed a variety of post-graduate and continuing education courses and has been a presenter/teacher on subjects related to finance, business valuation, tax strategies and accounting. Mr. Tebay is certified as a CPA, a CVA (Certified Valuation Analyst), a CFFA (Certified Forensic Financial Analyst),  and a CM&AA (Certified Mergers & Acquisitions Asvisor). He is a member of the Ohio Society of Certified Public Accounts, the American Institute of Certified Public Accountants, the Institute of Business Appraisers, the National Association of Certified Valuation Analysts, and the Toledo Estate Planning Council, Inc.  Mr. Tebay was the NACVA (National Association of Certified Valuation Analysts) “Member of the Year” in 2006 and has co-authored several instructional materials for NACVA programs including; “Business Valuation Fundamentals for the CPA” (2005), “Fundamentals, Techniques & Theory” (2005 & 2007) and “Calculation & Applications of Income and Asset Approaches” (2007).  Mr. Tebay resides in Toledo, Ohio.

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