Lutz M&A adds Greteman as a Financial Analyst

Lutz M&A adds Greteman as a Financial Analyst

INSIGHTS

Lutz M&A adds Greteman as a Financial Analyst

Lutz, a Nebraska-based business solutions firm, recently added Michael Greteman to its Lutz M&A division in the Omaha office.

Greteman joins the M&A division as a Financial Analyst. His primary responsibilities include performing business valuation analyses, analyzing and interpreting company historic and projected financial data, building financial models, and developing marketing and transaction materials. Michael received his Master’s degree in accounting from Creighton University.

 

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OMAHA

13616 California Street, Suite 300

Omaha, NE 68154

P: 402.496.8800

HASTINGS

747 N Burlington Avenue, Suite 401

Hastings, NE 68901

P: 402.462.4154

GRAND ISLAND + NORTH 

403 Lexington Circle

Grand Island, NE 68803

P: 308.384.9910

LINCOLN 

601 P Street, Suite 103

Lincoln, NE 68508

P: 531.500.2000

GRAND ISLAND + SOUTH

2722 S Locust Street

Grand Island, NE 68801

P: 308.382.7850

Quarter Three Middle Market M&A Report

Quarter Three Middle Market M&A Report

INSIGHTS

Quarter Three Middle Market M&A Report

“M&A MARKET REMAINS RESILIENT”

On the heels of a robust Q2, the M&A market in Q3 continued to be resilient. General economic growth remains strong as strong labor markets have helped boost consumer spending and put upward pressure on prices.

The M&A market continues to benefit from strong corporate earnings and good macroeconomic trends. Although interest rates have begun to edge higher, overall M&A financing remains historically cheap. While strategic buyers still comprise the majority of deals, PE firms continue to heavily influence the market as accessible financing and strong fundraising continue to support deal-making.

 

DOWNLOAD THE FULL REPORT!

 

RECENT POSTS

2019 Payroll Update

There are several important updates and considerations related to wages and year-end payroll duties. Please review the included topics and contact us if you have any questions…

read more

Norby Joins Lutz Financial

Lutz, a Nebraska-based business solutions firm, welcomes Bailey Norby to the Lutz Financial division in the Omaha office. Bailey joins the team as a Client Service Associate. She is responsible for the preparation and filing of client data…

read more

SIGN UP FOR OUR NEWSLETTERS!

We tap into the vast knowledge and experience within our organization to provide you with monthly content on topics and ideas that drive and challenge your company every day.

Toll-Free: 866.577.0780  |  Privacy Policy

All content © 2018 Lutz & Company, PC

OMAHA

13616 California Street, Suite 300

Omaha, NE 68154

P: 402.496.8800

HASTINGS

747 N Burlington Avenue, Suite 401

Hastings, NE 68901

P: 402.462.4154

GRAND ISLAND + NORTH 

403 Lexington Circle

Grand Island, NE 68803

P: 308.384.9910

LINCOLN 

601 P Street, Suite 103

Lincoln, NE 68508

P: 531.500.2000

GRAND ISLAND + SOUTH

2722 S Locust Street

Grand Island, NE 68801

P: 308.382.7850

Exiting Your Business Is Inevitable: 4 Keys to a Successful Transition

Exiting Your Business Is Inevitable: 4 Keys to a Successful Transition

INSIGHTS

Exiting Your Business Is Inevitable: Keys to a Successful Transition

RYAN MCGREGOR, LUTZ M&A MANAGER

 

“… I don’t believe your business is your life, though it does and can play a significantly important role in your life. But before you can determine what that role will be, you must ask yourself these questions: What do I value most? What kind of life do I want? What do I want my life to look like, to feel like? Who do I wish to be?” – Michael Gerber, E-Myth

 

The only person that can determine with 100% confidence that your business transition was successful is YOU! This is your view of what matters and if the transition measured up to what you had envisioned. There may be quantitative factors that help compare the price you sold your company at and what other companies have sold for in your industry. However, valuation metrics are just one part of a transition. What are all the things that a business owner should consider?

Peter G. Christman is an exit coach that has spent his life helping business owners develop a plan to transition with the greatest success possible. He created a business transition concept that describes three legs of the stool in his book, The Master Plan.  The goal was to help visualize the three areas that will help define a successful transition. He stated that all successful transitions need to align personal, financial and business goals. In addition, he adds his value systems chart to include additional viewpoints for each leg. He explains that it’s important to determine how your goals for each leg are impacted by your role as a family member, manager and owner.

 

QUESTIONS TO CONSIDER

PERSONAL

What are you going to do with your free time? Is your self-worth/self-identity tied to your business? Are you physically able to do the things you really enjoy? Do you have family members in the business and how will this decision affect them? Are there any philanthropic activities you would like to pursue?

 FINANCIAL

What are your income requirements after you transition? Do you know the value of your business and the factors that impact value? Now that you don’t have the business to fall back on, does your risk tolerance change? What are your insurance needs (life, health, disability…)?

BUSINESS

How is the business performing? Is the business salable? Is there too much reliability on you or key employees? Does the business rely on certain customers or suppliers too much? What is the future outlook for the industry?

This may seem overwhelming and for one individual to do all of this, it would be difficult. This is where we suggest putting a plan together and getting the right people to help.

 

#1

Start with creating an advisory team and include all facets that impact your personal, financial and business goals. Every business owner will have a different set of advisors that are important to their goals, some of which would include family members, attorney, CPA, wealth advisor, banking advisor, insurance specialist, and valuation analyst.

 

#2

Next, complete a personal, financial and business assessment. This should include an analysis of what life after the business transition looks like and if you’re ok with that transition now. This can be an eye-opening experience because for most business owners they have never really thought about what life would be like without the business.

The financial assessment projects your future based on factors as of now. Without going through this assessment, how will you know what amount of money you need to enjoy retirement? For most business owners, a substantial part of their nest egg is tied to their business’s worth. Therefore, we would recommend performing a business valuation to see what the current market would pay for your business.

The business assessment takes a fresh look at your business and what makes it salable. Think about when you first got into your business, what were the factors that were important to you and do they still exist. We recommend reviewing all important relationships in your business. These include but are not limited to family members, employees, customers, suppliers, competitors and advisors. Then conduct a SWOT (Strengths, Weaknesses, Opportunities and Threats) analysis to see what is within your control and what is not.

As best as possible, capitalize on the opportunities within your control so when you are ready to transition, the business will be in the best possible position to maximize value. Recognizing factors outside of your control are just as important because then you can focus your time and energy into more impactful aspects.

 

#3

Once you have compiled this data you can start to put a plan together to combat areas that you feel fall short of your goals of a successful transition. We also would recommend putting a contingency plan together just in case you are not able to fulfill all of your goals before a transition. This way you will be protecting your family and business through a transition to the next owner.

 

#4

Lastly, set goals for yourself and your advisors so there is accountability. We would suggest you review your plan often with your advisory team. This isn’t a one-time plan that you put in the drawer to pull it out when you want to transition. This is a living breathing plan that can change and more than likely will evolve, as you and your business change. All the time and money spent on preparation is to give you the comfort that when that day comes and you inevitably transition your business, you can say I was prepared and it was successful!    

ABOUT THE AUTHOR

Ryan McGregor

402.778.7946

rmcgregor@lutz.us

LINKEDIN

RYAN MCGREGOR + LUTZ M&A MANAGER

Ryan McGregor is a Lutz M&A Manager with a combined 14 years of related experience. He specializes in business consulting, valuation, and sell-side advisory services.

AREAS OF FOCUS
AFFILIATIONS AND CREDENTIALS
  • Alliance of Merger & Acquisition Advisors, Member
  • National Association of Certified Valuators and Analysts, Member
  • Certified Merger & Acquisition Advisor
  • Certified Valuation Analyst
EDUCATIONAL BACKGROUND
  • BSBA in Management, University of Nebraska, Kearney, NE
  • Master of Investment Management and Financial Analysis, Creighton University, Omaha, NE
  • Master’s in Business Administration, Creighton University, Omaha, NE
COMMUNITY SERVICE
  • Past volunteer for various local nonprofit organizations including: Juvenile Diabetes Research Foundation (JDRF), Habitat for Humanity, Red Cross and Open Door Mission

SIGN UP FOR OUR NEWSLETTERS!

We tap into the vast knowledge and experience within our organization to provide you with monthly content on topics and ideas that drive and challenge your company every day.

Toll-Free: 866.577.0780  |  Privacy Policy

All content © 2018 Lutz & Company, PC

OMAHA

13616 California Street, Suite 300

Omaha, NE 68154

P: 402.496.8800

HASTINGS

747 N Burlington Avenue, Suite 401

Hastings, NE 68901

P: 402.462.4154

GRAND ISLAND + NORTH 

403 Lexington Circle

Grand Island, NE 68803

P: 308.384.9910

LINCOLN 

601 P Street, Suite 103

Lincoln, NE 68508

P: 531.500.2000

GRAND ISLAND + SOUTH

2722 S Locust Street

Grand Island, NE 68801

P: 308.382.7850

Lutz M&A Advises C&W Transportation on Sale to Platform Capital

Lutz M&A Advises C&W Transportation on Sale to Platform Capital

INSIGHTS

Lutz M&A Advises C&W Transportation on its Sale to Platform Capital

BILL KENEDY, LUTZ CONSULTING AND M&A SHAREHOLDER
BRAD LEHL, MERGERS & ACQUISITIONS MANAGER

Lutz M&A announced that it served as exclusive financial advisor to C&W Transportation Company (“C&W” or the “Company”), in connection with its recapitalization led by Platform Capital. Based in Fort Collins, Colorado, C&W provides less than truckload (LTL) and truckload (TL) transportation services. The Company primarily operates in Denver and surrounding areas, with additional routes into Wyoming, Nebraska, and Kansas. Platform Capital is an operationally focused private equity firm based in Denver, with a satellite office in Indianapolis. The transaction closed in October 2018.

C&W Transportation was founded 36 years ago and is currently owned by CEO Devin Henderson, who has been with the Company since 1994. C&W’s primary business is overnight delivery service moving goods from distribution centers to end retail locations with guaranteed 6AM delivery. This enables customers to order on a daily basis, thus improving efficiencies with leaner inventory levels. Post-transaction, Mr. Henderson will continue serving as President, while retaining significant equity ownership. Going forward, Platform Capital will support Mr. Henderson as the Company pursues new growth initiatives.

Mr. Henderson stated, “C&W’s new partnership with Platform Capital is an exciting new chapter for the Company.  As we combine their operational and financial skills with our industry experience and relationships, we see several new avenues to grow and expand.” On working with Lutz M&A, Mr. Henderson said, “Lutz marketed the Company with skill and professionalism.  They presented several options for us to consider. We could not be happier with the outcome and how the deal came together.”

Commenting for Lutz M&A, Brad Lehl added, “We sincerely appreciated the opportunity to represent Devin and C&W. He is an incredible operator who has built something special. The new partnership with Platform Capital opens the door to many intriguing growth opportunities.”

 


 

About Lutz M&A: Lutz M&A is a Nebraska-based mergers and acquisitions advisory firm, serving lower middle-market businesses in the Midwest across a range of industries. Lutz M&A is committed to providing its clients with a comprehensive, skilled and professional marketing process not typically available to smaller market companies. For more information, visit https://www.lutz.us/lutzma/.

About Platform Capital:  Platform Capital is an operationally-oriented private investment firm headquartered in Denver, CO.  Founded and managed by former business operators and turnaround professionals, Platform Capital employs a disciplined approach to operational and financial management.  The Partners of Platform Capital have experience in a broad range of industries and a vast array of circumstances. For more information, visit www.platformcap.com.

ABOUT THE AUTHOR

bill kenedy

402.492.2132

bkenedy@lutz.us

BILL KENEDY + LUTZ CONSULTING AND M&A SHAREHOLDER

Bill Kenedy is a Lutz Consulting and M&A Shareholder at Lutz. He specializes in business valuation, litigation support, and merger and acquisition advisory services.

AREAS OF FOCUS
AFFILIATIONS AND CREDENTIALS
  • American Institute of Certified Public Accountants, Member
  • Nebraska Society of Certified Public Accountants, Member
  • Certified Public Accountant
  • Accredited in Business Valuation
  • Certified in Financial Forensic
  • Certified Exit Planning Advisor
EDUCATIONAL BACKGROUND
  • BSBA in Accounting, St. John’s University, Collegeville, MN
COMMUNITY SERVICE
  • Construction Financial Management Association, Past Treasurer, Board Member
  • A Time to Heal (non-profit focused on cancer patients), Board Member
Brad Lehl

402.827.2032

blehl@lutz.us

LINKEDIN

BRAD LEHL + MERGERS & ACQUISITIONS MANAGER

Brad Lehl is a Merger & Acquisitions Manager at Lutz with over 20 years of related experience. He specializes in M&A advisory services, primarily seller representation, from engagement to close.

AREAS OF FOCUS
AFFILIATIONS AND CREDENTIALS
  • Association for Corporate Growth – Nebraska Chapter, Member
  • Alliance of Merger & Acquisition Advisors, Member
  • Certified Merger & Acquisition Advisor
EDUCATIONAL BACKGROUND
  • BS in Finance, University of Nebraska, Lincoln, NE
  • MBA in Finance, University of Chicago Booth School of Business, Chicago, IL
  • Certificate in Private Capital Markets, Pepperdine University, Malibu, CA
COMMUNITY SERVICE
  • Youth Sports Coach
  • Junior Achievement Volunteer

SIGN UP FOR OUR NEWSLETTERS!

We tap into the vast knowledge and experience within our organization to provide you with monthly content on topics and ideas that drive and challenge your company every day.

Toll-Free: 866.577.0780  |  Privacy Policy

All content © 2018 Lutz & Company, PC

OMAHA

13616 California Street, Suite 300

Omaha, NE 68154

P: 402.496.8800

HASTINGS

747 N Burlington Avenue, Suite 401

Hastings, NE 68901

P: 402.462.4154

GRAND ISLAND + NORTH 

403 Lexington Circle

Grand Island, NE 68803

P: 308.384.9910

LINCOLN 

601 P Street, Suite 103

Lincoln, NE 68508

P: 531.500.2000

GRAND ISLAND + SOUTH

2722 S Locust Street

Grand Island, NE 68801

P: 308.382.7850

M&A Corporate Sale Transaction: Asset vs. Stock Deal

M&A Corporate Sale Transaction: Asset vs. Stock Deal

INSIGHTS

M&A Corporate Sale Transaction: Asset vs. Stock Deal

PETER FROELICHER, TAX SHAREHOLDER

In an M&A corporate sale, transactions can be organized into one of two categories: as an asset sale, or a stock sale. However, each category can be negotiated and structured in different ways which produce varied tax results to the buyer and seller. The following is a high-level overview of the differences between asset and stock sales.

 

Asset Sale:

In an asset sale, the buyer has the option to purchase all of the assets and liabilities or specific assets (and assume certain liabilities) item-by-item of a target corporation. This provides the buyer and seller the opportunity to exclude certain items that are deemed to be “non-core” to the business (e.g., owner vehicle, life insurance, related party receivables/payables, etc.). This requires the buyer and seller to retitle/transfer all the acquired assets to the buyer.

After an asset sale, the seller retains ownership of the legal entity which has cash from the sale and excluded assets and liabilities that were “non-core” to the business. In nearly all asset sales, the seller will retain excess cash but must pay down retained debt upon closing the transaction. The seller will also be required to provide a sufficient level of working capital to operate the business, which tends to be a heavily negotiated item.

 

Benefits and Drawbacks for Buyers and Sellers

Buyers typically prefer asset sales because they are able to “step” up the basis in acquired assets (particularly equipment and goodwill), which provides a future tax benefit through higher depreciation expenses leading to higher after-tax cash flows to the purchaser. Due to the desire for the higher after-tax cash flows, buyers may pay a higher purchase price. The new tax legislation will increase this point of negotiation with the new 100% bonus deduction on tangible personal property acquired after September 27, 2017.

Another reason that buyers generally prefer asset deals is because they can typically avoid certain liabilities that may not have been discovered during due diligence. It is also possible that a liability could surface later that was not even possible to have known during due diligence (e.g., lawsuits, etc.).

While an asset sale may be good for the buyer, the seller may have adverse tax consequences. These consequences can range from minimal to catastrophic. The adverse consequences are determined by whether the corporate seller is an S or a C corporation, the asset price allocation, and other facts and circumstances.

The primary drawback for a seller is that an asset sale can result in higher taxes because a portion of the sale proceeds of the transaction will be considered ordinary income rather than capital gains. For this reason, sellers usually prefer a stock sale, at least from a tax perspective. However, if a seller’s company has a large goodwill component (i.e., it’s a service business and/or not asset-intensive), then the tax differences may not be materially different. Because each asset is assumed to be purchased separately, each will have its own tax rate depending on what type of asset it is. This often results in a mix of ordinary and capital gain income.

 

C-Corp vs. S-Corp

It’s important to note that if the company’s legal structure is a C-Corporation, the seller faces additional tax implications that can make an asset deal an unattractive option. C-Corporations are legally considered a separate tax-paying entity. Thus, they face two levels of taxation – company and shareholder. In an asset sale, the corporation first pays taxes at ordinary rates (there are no capital gains rates for C-Corps). When sale proceeds are distributed to shareholders, they then pay taxes at capital gains rates. Given this double taxation, owners of C-Corps will almost always seek a stock sale given its more favorable one level of capital gains tax treatment. The tax law changes recently enacted in December of 2017 reduce the tax ‘pain’ C-Corp owners will face if selling assets. The C-Corp tax rate reduction to 21% (from 35%) minimizes the double tax problem, but it does not eliminate the problem.

Conversely, S-Corps are pass-through entities that do not face double taxation. When S-Corps sell assets, they are only taxed once – at the shareholder level. While most shareholder taxes will usually be capital gains (goodwill), there may also be ordinary income recognized on depreciation recapture for property, plant, and equipment.

Given the negative M&A tax consequences of being a C-Corp, many smaller businesses choose the S-Corp structure. However, companies should be aware that if they convert from being a C-Corp to an S-Corp prior to a sale, they can still face the negative tax consequences of being a C-Corp. This is because when a company converts to S status, the corporation is required to measure any built-in-gains (BIG) upon conversion, and if any of those BIG assets are sold within 5 years of conversion then a “BIG” tax would be applied as if the company had remained a C-Corp. Essentially this means that any inherent gain at the date of conversion would be “locked in” for 5 years. Any appreciation after the date of conversion would not be subject to BIG Tax.

 

Stock Sale:

Benefits and Drawbacks for Buyers and Sellers

In most cases, the seller is motivated to structure the deal as a stock sale. However, if there are contracts or other assets that the corporation cannot easily transfer/retitle which are necessary, the buyer would be motivated to structure the deal as a stock sale.

There are many ways a buyer and seller can structure a stock deal and the consequences to each can be very different, however, the most common are the following:

  • A sale where the target corporation is an S corporation
  • A sale where the target corporation is a C corporation
  • A sale where the buyer and seller make a 338(h)(10) election

As noted above, one of the difficulties of an asset deal is that it may be more difficult to transfer certain contracts and leases. If such contracts are integral to the target business and are difficult to transfer (e.g., a government contract or leases), then an asset deal may be difficult.

In many cases transferring contracts may become more time consuming while the parties await third-party consents to transfer such agreements to the buyer. In some cases, these third-parties may not move as quickly as buyer and seller would like. Further, the third-party may even want to conduct its own due diligence on the new buyer, all of which can take time, energy, and money. This fact pattern or the seller’s desire for a stock sale may result in the transaction being structured as a stock deal.

 

C-Corp vs. S-Corp

In a stock sale of a C or S corporation, the buyer would simply purchase the outstanding shares directly from the shareholder and take over the entire business, including all assets and liabilities. For the seller, this is a favorable transaction from a tax perspective, as share sales are taxed as capital gains. The tax benefit to the seller is amplified if the target entity is a C-Corporation that would be subject to double taxation. In general, sellers are relieved of most ongoing liabilities after a stock sale, although some of this can be shifted back to the seller via the purchase agreement.

For the buyer, they do not get favorable tax treatment as they would in an asset deal (see above) because there is no basis “step-up” to allow for higher depreciation expense. Rather, the assets carry over at their historical basis. Buyers are also at risk for future or contingent liabilities, since all such risk is assumed (unless mitigated within a purchase agreement).

 

338(h)(10) Election

When the buyer desires to purchase the assets of the target company but the target company owns problem assets, tax rules and regulations allows for a middle ground. As a compromise, sometimes buyer and seller agree to a 338(h)(10) election. A 338(h)(10) election allows the buyer and seller to enter into a stock purchase agreement which generally does not require transfer or consent for transfer of assets. However, the election states that the IRS will not recognize the transaction as a stock sale, but the IRS will treat it as if the buyer purchased the assets and liabilities of the target corporation. This results in the same tax consequences as an asset sale as discussed above.

The seller may have a mix of capital and ordinary income and the buyer gets a stepped-up basis in the corporation’s assets. A 338(h)(10) could be an attractive option for a seller if they were an S-Corp with a heavy goodwill component and certain contracts or leases that might be difficult to transfer. In such a case, the stock sale is an easier avenue to complete the deal, while the tax impacts should be tolerable for the seller.

If you are contemplating a sale, careful planning can be informative and may reduce the overall tax bill for the buyer and the seller. We suggest consulting with a tax expert before you consider a transaction.

ABOUT THE AUTHOR

402.827.2082

pfroelicher@lutz.us

LINKEDIN

PETER FROELICHER + TAX SHAREHOLDER

Peter Froelicher is a Tax Shareholder at Lutz with over 22 years of experience in taxation. He provides tax planning, research, compliance and consulting services to privately-held companies of various sizes. He also leads internal continuing education for the tax and consulting departments.

AREAS OF FOCUS
AFFILIATIONS AND CREDENTIALS
  • American Institute of Certified Public Accountants, Member
  • Nebraska Society of Certified Public Accountants, Member
  • Certified Public Accountant
EDUCATIONAL BACKGROUND
  • BSBA in Accounting, University of Louisville, Louisville, KY
  • Masters of Taxation, University of Denver, Denver, CO
COMMUNITY SERVICE
  • St. Stephen's the Martyr, Past Member
  • Knights of Columbus, Past Member

SIGN UP FOR OUR NEWSLETTERS!

We tap into the vast knowledge and experience within our organization to provide you with monthly content on topics and ideas that drive and challenge your company every day.

Toll-Free: 866.577.0780  |  Privacy Policy

All content © 2018 Lutz & Company, PC

OMAHA

13616 California Street, Suite 300

Omaha, NE 68154

P: 402.496.8800

HASTINGS

747 N Burlington Avenue, Suite 401

Hastings, NE 68901

P: 402.462.4154

GRAND ISLAND + NORTH 

403 Lexington Circle

Grand Island, NE 68803

P: 308.384.9910

LINCOLN 

601 P Street, Suite 103

Lincoln, NE 68508

P: 531.500.2000

GRAND ISLAND + SOUTH

2722 S Locust Street

Grand Island, NE 68801

P: 308.382.7850

Quarter Two Middle Market M&A Report

Quarter Two Middle Market M&A Report

INSIGHTS

Quarter Two Middle Market M&A Report

“M&A Trends Remain Steady”

M&A transaction activity continues to be healthy. Economic growth remains robust, and businesses continue to have access to historically inexpensive debt. During Q2 2018, there were 2,768 completed transactions totaling $97.1 billion in North America (per Capital IQ).

 

Along with the economy, the M&A market continues to be resilient. Corporations and private equity (PE) firms are both flush with cash, so they continue to seek acquisitions. Corporate buyers are hungry for growth, and they increasingly view M&A to be an attractive option.

 

 

RECENT POSTS

2019 Payroll Update

There are several important updates and considerations related to wages and year-end payroll duties. Please review the included topics and contact us if you have any questions…

read more

Norby Joins Lutz Financial

Lutz, a Nebraska-based business solutions firm, welcomes Bailey Norby to the Lutz Financial division in the Omaha office. Bailey joins the team as a Client Service Associate. She is responsible for the preparation and filing of client data…

read more

SIGN UP FOR OUR NEWSLETTERS!

We tap into the vast knowledge and experience within our organization to provide you with monthly content on topics and ideas that drive and challenge your company every day.

Toll-Free: 866.577.0780  |  Privacy Policy

All content © 2018 Lutz & Company, PC

OMAHA

13616 California Street, Suite 300

Omaha, NE 68154

P: 402.496.8800

HASTINGS

747 N Burlington Avenue, Suite 401

Hastings, NE 68901

P: 402.462.4154

GRAND ISLAND + NORTH 

403 Lexington Circle

Grand Island, NE 68803

P: 308.384.9910

LINCOLN 

601 P Street, Suite 103

Lincoln, NE 68508

P: 531.500.2000

GRAND ISLAND + SOUTH

2722 S Locust Street

Grand Island, NE 68801

P: 308.382.7850