Michael A. Pimentel, CPA


Curriculum Vitae

Professional Affiliations

1.  American Institute of Certified Public Accountants:

AICPA Council - Governing Board at National Level, 10/19/96 TO 09/2002

Member, 1973 to Present

Communications Council, 1991 to 1994

2.  California Society of Certified Public Accountants

 State Level Activities:

Society Vice President, 1995 - 1996, and 1997 - 1999

Society Treasurer, May 1999 to April 2000

Society Executive Committee, 1995 - 2000

Board of Directors, 1981 - 1982, 1988 - 1989, and 1991 to 2000

Government Relations Committee, 1998 to 2000

Litigation Consulting Committee, 1993 to 1999

Economic Damages Section, 1996 to 2001

Business Valuation Section, 1996 to 2001

Public Relations Committee, 1983 to 1996.  Chairperson 1991 - 1994

Active in several state committees and task forces over the past 20 years

San Joaquin CPA Chapter Activities:

Past President of Chapter

Chairperson - Committee on Litigation Services, 1993 to 1998

Active in several chapter committees including:  Taxation, Litigation, Nominating, Professional Ethics, Agribusiness, Membership, and Careers in Accounting Committees

      3.      California Society of Certified Public Accountants Education Foundation

 Foundation Board Member, 1991 to 2000

Speaker - 1995 Litigation Advanced Forum.  Topic "Creative Resources for Litigation Services"

Planning Committee - 1995 Advanced Litigation Forum

Planning Committee - 1995 Litigation Services Planning Conference

Planning Committee for Annual Tax Accounting Conference

Michael A. Pimentel

Curriculum Vitae

CPE Advisory Committee on Tax Education Programs, 1981 - 1990

Chairman, Statewide Farmers Tax Accounting Conference, 1988

Speaker, Statewide Farmers Tax Accounting Conference

Topic - "Tax Planning for Farmers after the Tax Reform Act of 1986"

Planning Committee for Annual Agricultural Outlook Conference,

1992 -1993

Joyce A. Meyer 
Director/Treasurer/Executive Administrator

Mrs. Meyer is a founding Director of the Fallon Mining Company, Inc. in 1988 and has been re-elected to this position since incorporation. Mrs. Meyer was engaged as Administrative Office Manager and bookkeeper for 5 Commodity companies located in Modesto, California until her appointment to the Board in 1988.

Mrs. Meyer >s corporate responsibilities involve all Administrative functions of the Company, to include, auditing support, cash management, insurance, and shareholder/human relations.


                                Professional Engineer - License Number #005215

                                               Order of Engineers of Quebec

Qualifications:            I am a currently licensed engineer with the Order of engineers of Quebec since 1950 and a 1950 graduate engineer of McGill University, Montreal, Canada. I am qualified to calculate mineral reserves based on generally accepted engineering procedures set forth in the Canadian Mining Regulations, which are accepted Worldwide. An engineer's Proven Reserve calculations of a mineral prospect depend on the validity of the assay, and coring, work performed, and are based on those supplied. In the case of Fallon Mining Company, Inc.'s assay values, I was the custodial engineer on one set of samples.

Military:          I served in the Royal Canadian Navy during World War II.

Employment History:

I retired as Vice-president of  Hawker Siddeley Canada Limited in 1983. Prior to this position, from 1973 to 1980, I was the General Manager of Canadian Car Pacific Division, Vancouver, British Columbia, which is a major North American manufacturer of sawmill and heavy equipment. At the same time,  I was the President and Chairman of American Sawmill Machinery Company, Corinth, Mississippi and a Director of Can Car, Inc., Atlanta, Georgia. Prior to these positions, I was the General Manager of Canadian Steel Wheel Division, Montreal, Quebec, which is an integrated plant, producing steel ingots and wrought steel railway wheels. During these periods, and after, I maintained an active interest in several mineral projects located in Canada, along with many of my geological college friends, who were actively involved in this Industry.

Mineral Industry History:

In 1990, I was requested to view a Nevada property owned by Fallon Mining Company, Inc. for several Canadian geologists and businessmen. I devised a 40-acre acre grid sampling program, which was conducted totally as an independent sampling gathering and assay project, controlled by myself and John Hewgill, a McGill graduate Canadian geologist. Based on the custodial assay results of this 40-acre grid, and a complete review of the past mineral documentation, it was determined that the Nevada project appeared feasible, and I advised that further work to verify the commercial aspects of the project should commence.

From 1990 to present, I have been requested by Fallon Mining Company, Inc., and others, when applicable, to view and comment on further mineral verification work, extraction technology, a full geological and assay program, devise mining site plans for various size acreage tracts, and other custodial work performed by the below listed professional persons, and entities, for Fallon Mining Company, Inc.. In most cases, I personally met some of these professionals and was free to discuss any matter with them. I have also had full, and complete, access to Fallon Mining Company, Inc.'s complete files and datum. I am not employed by Fallon Mining Company, Inc., and act as a consultant when requested. The below reports were reviewed by me in the preparation of all Valuation Reports concerning Sections 15, 20, 21, 22, 27, 29, 31, 32, 33, 34 and 35.

            Dr. Donald Jordan, Arizona Assayer License Number # 19127, various                                                custodial reports 1995 through present

            B.T.C., Scottsdale, Arizona, Siegfried Bremer, Analytical Metallurgist, various                           reports 1990 through 1995

            LeDoux Laboratories, Teaneck, New Jersey, Dr. Paul Blumberg, reports 1993                                     through 1996

            J. Paul Sawyer, FGS, FIMM, P.Eng, C.Eng, Canadian and United Kingdom                             licensed, custodial reports 1995 through 1999

            Imperial College, Silwood Park, Berkshire, England, Dr. Kym E. Jarvis,                                                custodial report 1996

            Porter Geotechnical Services, Reno, Nevada, full custodial geological and coring                                   report 1995

            Sierra Laboratories, Inc,  New Mexico, Ray Steele, custodial reports 1995 through                   1999

            VORTEX Laboratories, Dr. Myra Dunkel, Belgium licensed Metallurgist, reports                                  1992

            Inland Aqua Tech Laboratories, Lee Henry, degreed Chemist and Metallurgical                                     Chemist, custodial reports 1990 through 1998

            Lybold, Hannau, Germany, Electron Beam Furnace, Dr. Michael Romberg,                               German Metallurgical Engineer, a Division of Degussa, 1993 to present

            Serjan Volocovick, Metallurgical Engineer custodial flotation report 2000

            Iceman Laboratories, Greg Iceman, custodial reports August/September 2000

            Gerhard Mercator Universitat Duisburg (University of Duisburg), Duisburg,                               Germany, Professor Dr. Heinz-Martin Kuss,            custodial report 2001

            TALECON, Duisburg, Germany, Professor Dr. Heinz-Martin Kuss, custodial                           report 2002          

Personal References:

John Hewgill, retired, Geology and Business Executive              (905) 469-6550

Robert Harwood, retired, Investment Broker                                        (514) 489-1881

Alex Rolland, retired, General Motors Canada, Comptroller                  (813) 383-3281

Russell Bremner, retired, Business Executive                             (416) 429-9939

Liam Dwyer, retired, Business Executive                                               (705) 687-4551

Wallace Patch, retired, Business Executive                                            (514) 891-3260

Lee Henry, President - B.S., Chemistry 1966, Oregon State University

Mr. Henry has worked for the following clients from 1957 to presently heading Inland Aqua Tech’s Laboratory and Recovery Research Center in Spokane, Washington:

OREGON METALLURGICAL as an Analytical and Metallurgical Chemist (research and production on Air Force strategic metals); WAH CHANG CORPORATION as Analytical and Metallurgical Chemist (metal process from ingot to military plate metal); WATER TREATMENT CORPORATION OF AMERICA (WATCOA) as Director of Laboratories             (water treatment); THE MOGUL CORPORATION as Corporate Director of Laboratories in United States and Canada (environmental processes); CH20, Inc. As President and General Manager (water treatment); CHEMCOA as Vice President  (water treatment); and previously in the position with  INLANDAQUATECH COMPANY, INC. as President and General Manager (water treatment). Mr. Henry has extensive experience in establishing and operating laboratories as well as process plants.

Mr. Henry maintains membership in the National Association of Power Engineers; the Portland Industrial Chemists Society; National Water Pollution Association; and the National Air Pollution Association.

James J. Schwab, Director of Technology

EnviroCare International, Inc.


B.S. in Mechanical Engineering with High Honors, 1969

Tri-State University, Angola, Indiana

Graduate Studies at the University of Washington and the University of Chicago

Professional Experience

1997-Present - Director of Technology, EnviroCare International Inc., American Canyon, CA – Responsible for the development and improvement of all gas cooling and gas cleaning technology.
1994-1997 - Director of Engineering, EnviroCare International - Responsible for the review and approval of corporate wide engineering for all gas cleaning projects.
1982-1993 – Director of Product Development, EnviroCare International - Responsible for improvements in product technology and new product development.
1973-1981 – Vice President and Director of Research and Development, Air Pollution Systems, Inc., Seattle, WA - Directed projects to develop technologies to separate fine particles and aerosols from industrial waste gases using on HV electrical discharges.  Developed several patented technologies leading to novel marketable air pollution control equipment and processes.
1969-1972 – Research Engineer, The Boeing Company, Seattle, WA - Performed experimental research on solid rocket propulsion systems ranging from physical and combustion properties of solid propellants to the fluid dynamics of rockets, rocket nozzles and ICBMs.

Pertinent Accomplishments

Inventor - Patents Granted:
Cool Gas Generator – aircraft escape slide inflation system. (assigned to The Boeing Co.)
High Intensity Ionizer – novel HV discharge for particle charging. (assigned to GeoEnergy)
WESP – tubular wet electrostatic precipitator with rigid electrodes. (assigned to GeoEnergy)
Acoustic Horn – intense, low frequency sound generator for particle removal in fabric filters, electrostatic precipitators, fan housings, silos and ductwork. (assigned to APCO Services)
MicroMist Spray Nozzles – multiple applications including gas cooling, waste fuel combustion and particle/acidic gas collection technologies. (assigned to EnviroCare)
Improved Venturi Scrubber – energy efficient collector for fine submicron particulate, heavy metal fumes, and acidic gases in industrial process gases. (assigned to EnviroCare)
Microfine Lime (ML) Scrubber – for acidic gas emission abatement. (assigned to EnviroCare)
Reactive Plume Abatement System – novel chemical scrubbing technology used to reduce and abate visible secondary plumes from industrial process gases. (assigned to EnviroCare)

Publications – numerous technical papers, journal articles and related publications in the fields of evaporative gas cooling and air pollution control technology.

Seminars and Training – conducted numerous technology transfer and training seminars, both Domestically and Internationally, focusing on the application of novel pollution abatement equipment and process technologies.

Member of Who’s Who in Engineering (USA)  – included in the Executives and Professionals Edition for 2003-2004.


P.Eng., G.Eng.


M.S. Civil Engineer


M.B.A, University of California, Berkeley, 1967
M.S., Civil Engineering, Stanford University, 1963
B.S., Civil Engineering, Stanford University, 1962

Professional Engineering Registrations:    

Professional Engineer, California (1968 by Examination)
Professional Geotechnical Engineer, California (1987 by Experience)

Professional Engineer, Arizona (1987 by Reciprocity)
Professional Engineer, United Kingdom (1971 by Examination)
Professional Engineer, Colorado (1978 by Reciprocity)
Professional Engineer Nevada (2001 by Reciprocity)

Special Training/Certifications:

40-hour OSHA training in compliance with 29 CFR 1910.120
8-hour OSHA Supervisor training course
8-hour OSHA Supervisors Training, 11/97
OSHA Excavation Safety/Competent Person Training
First Aid/CPR - 12/97

Summary of Experience:

General:  Mr. Moore has more than 30 years of experience as a senior executive in civil engineering and environmental services companies. Mr. Moore has extensive skills and expertise in the areas of project management, Geotechnical and environmental engineering, surface and subsurface hydrology, groundwater contaminant transport, and technology application.

Engineering/Remediation Resources Group (ERRG, INC.)            Current                      

Mr. Moore was a founder of ERRG, Inc. in October 1, 1997, and is currently its Chief Operating Officer and Chief Financial Officer. As the COO and CFO for ERRG, Mr. Moore is responsible for managing day-to-day operations, negotiating company contracts and subcontracts, monitoring warehouse and inventory, and reviewing all bids and proposals, and is responsible for managing projects, performing Civil and Geotechnical engineering, as overall company management. He has extensive experience in Civil and Geotechnical Engineering, Project Management and Office Management.

Recent project work with ERRG includes:

Civil engineering design for the Molycorp. waste containment feasibility study.

Specialty pavement designs to accommodate difficult soil conditions for the Hertz

 Equipment yards in Richmond, California and Fife, Washington.

Groundwater treatment system slab design for the Miraido Corp. redevelopment

project in San Jose, California.

Structural design certification for decarbonator structures at Mobil Oil - West Basin

and Dublin-San Ramon Wastewater Treatment Plant.

Geotechnical consulting for an excavation in a levee over very soft Bay Muds.

Geotechnical consulting on a slope stability problem in the Oakland Hills, Oakland, California.


Mr. Moore has also maintains a geotechnical design engineering practice specializing

in levy design, pavements, and foundations.

Mr. Moore also provides expert witness services in litigation on this subject.

Prior Experience (31 years)

IT Corporation (10 Years)

General Summary: Mr. Moore was the General Manager of the Denver office (28 to 65 staff), General Manager of the Martinez office (staff of 70), and Regional Manager of offices in the Northwest (5 offices with total staff of 225).

Director, North West Region:  Mr. Moore was responsible for overall direction and management of the following IT California and Colorado offices: Martinez, San Jose, Sacramento, Denver, and Richland. Combined staff of these offices was about 225.Activities range from large contracts ($30 million) for environmental consulting at closing Air Force Bases, to specialty state-of-the-art modeling with University of California Lawrence Livermore Laboratory to remediation cleanup and decontamination services. Mr. Moore was responsible for the geotechnical design of wetland/containment levees over soft bay muds at Hamilton Army Airfield (closed).

General Manager Martinez, CA: Mr. Moore was responsible for overall direction and management of the Martinez office with a staff of 72. During this period, projects included extensive remedial investigations (RI) such as Mather Air Force Base, numerous groundwater contamination and cleanup projects, regulatory strategy, compliance studies, risk assessments, and other hazardous waste type projects.

General Manager: Mr. Moore was responsible for the overall management of the Denver Engineering office. During this period the office grew from 30 to 50 staff members. Projects included remedial investigation/Feasibility study (RI/FS), Resource Conservation and Recovery Act (RCRA) closures, Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) assessments, hazardous waste facilities planning and various types of hazardous waste cleanups.

Dames & Moore (20 Years)

General Summary: Mr. Moore was the Managing Partner of three Dames & Moore's offices: London (staff up to 65), Denver office (staff 65 to 125), and Cairo project office (Staff up to 25). He was responsible for and managed numerous multi-discipline projects including a major port and industrial zone, an EPA wastewater "Needs" survey, a broad four year environmental services project at DOE's Rocky Flats Site, a major environmental RJ/FS at Mather AFB, and an economic development study for the Sinai Peninsula.

Managing Partner, Denver Office: Mr. Moore was responsible for the overall technical and professional direction of a staff of 70 partners and employees, with revenues averaging $4.5 million per year.

Major Project Work Included:

Project Director for various geotechnical studies ranging from wastewater pond evaluation to preliminary rock stability studies for an underground power house.

Project Director for planning and permitting a 30-megawatt wind energy project.

Resident Project Manger, Sinai Development Study - Phase I, Cairo, Egypt. Responsible for technical and administrative supervision, financial control, scheduling, billing, negotiating contract modifications, and various specific technical and report-writing tasks. The scope of this region study included all aspects of development. Particular attention was focused in economic and social aspects of industrial, agricultural and tourism development. The key resource in the study was water supply; consequently, a great deal of effort was devoted to water resource planning. Approximately fifty professionals were active in the project. Total project costs were about $3.5 million.
Managing Partner, Denver Office: Responsible for overall technical and professional direction of a staff of 130 partners and employees with revenue averaging $5.3 million per year. Professional staff included mining, engineers, exploration geologists, mineral economist, environmental specialist, atmospheric scientists, water resources engineers, water pollution control engineers, and team of advanced-degree scientists working on applied research in fluid mechanics.

Major Project Work Included: Project Director, U.S. EPA 1978 Needs Survey Projectsinvolving coordination of field offices in ten EPA regions with EPA headquarters and state pollution control agencies. The project duration was about 18 months and cost about $2.6 million.

Managing Partner, London Office: Responsible for overall technical and  professional direction of a staff up to 65 engineers, scientists, and support staff. Work consisted geotechnical and environmental projects.

Manager of a multi discipline site selection study for a major industrial complex and export terminal in Abu Dhabi.

Manager of an environmental assessment study for an offshore platform construction site near the northwest coast of Scotland for Chicago Bridge & Iron.

Director of a "Grassroots" refinery site investigation on Canvey Island for Occidental Oil. This project involved studies of supporting product tanks on soft soil thereby eliminating pile foundations.

Project Engineer, Chicago, and London Office: Responsible for soils and foundation investigations.

Chevron Oil Company (2 Years)

Staff Civil and Structural Engineer: Structural design engineer; buildings, refinery structures, pressure vessels, offshore platforms. Design work was done in reinforced concrete, steel, and wood; many of the designs required seismic considerations.  Cost estimating for civil engineering aspects of petroleum and petrochemical projects.

Project Experience Countries

.     Abu Dhabi           .     Greece                    .     Kuwait                                .     Spain

.     Algeria                  .     Indonesia               .     Libya                                   .     Switzerland

.     Egypt                     .     Iraq                           .     Portugal                             .     United States

.     France                  .     Italy                          .     Saudi Arabia                     .     United Kingdom

.     Germany              .     Korea                       .     Scotland

Affiliations:                  American Society of Civil Engineers (Fellow)


Curriculum Vitae

Occupation - Certified Public Accountant

Director and Chief Financial Officer – Fallon Mining Company, Inc. - 1992

Director and Chief Financial Officer –  Kingfisher Sand & Gravel, Inc. - 1996       

Sole Proprietor - Michael A. Pimentel, Certified Public Accountant


Golden Gate University - M.B.A. (Taxation) with honors, 1982

California State University, Stanislaus - B.A. in Accounting, 1970

Recipient of J. Burton Vasche Award for Outstanding Graduate, 1970

Alumnus of the Year - 1987

CPA Professional Work Background

Proprietor - Michael A. Pimentel, CPA, 9/1/97 to Present

Managing Partner - Pimentel, Stokman & Fitzgerald, CPAs, 12/16/83 to 8/31/97

C.P.A. - Proprietor, 9/1/80 to 12/15/83

Partner - Lowry, Pimentel & Deckard, CPAs, 1973 to 9/1/80

Areas of Practice

Over thirty-five years experience in public CPA practice.  Areas of concentration include estate planning, business consulting, income tax planning and preparation for Estates and Trusts (including Estate and Gift Tax Returns), Individuals, Partnerships, Corporations, LLCs and LLPs.

Active Background in Litigation Consulting Services.  Experienced in serving as an expert witness, court appointed referee, and as a consultant in various business litigation matters. Experience includes business valuations, calculation of economic damages, wrongful death, personal injury, wrongful termination, age and sex discrimination, product liability, fraud, breach of contract, minority shareholder actions, partnership dissolutions, and marital dissolutions.  Served as an expert witness in the United States District Courts for the Northern District of California and the Eastern District of California, and the California Superior Court in Stanislaus, San Joaquin, Merced, and Tuolumne Counties, and testified before the United States Bankruptcy Court and the State Board of Equalization.