Raiford “Ray” Dyer, Jr., CPA, MTA

Ray Dyer is a Founding Member of Covenant Consulting Group LLC.  Mr. Dyer, a native of Tuscaloosa, has been working in the public accounting industry for 30 years.

In that time, he has dedicated his efforts to clients primarily in areas such as tax consulting, business transactional planning, devising strategic plans, outsourced CFO, estate/trust planning and planning for closely held and family owned businesses.

Ray’s clients include companies in the industry of healthcare organizations and professionals, manufacturing, processing, real estate construction and development, real estate syndication, oil and gas syndication, trucking, financial institutions, and retail entities, among others.

Mr. Dyer received both a Master of Tax Accounting and Bachelor of Science – Accounting degrees from the Culverhouse School of

Accountancy at the University of Alabama which was recently ranked 19th nationally in the Public Accounting Report Rankings.

Following graduation, Ray joined two of the Big Eight (now Big Four) Accounting Firms in Dallas, Texas.  During his time in Dallas, Mr. Dyer was a Vice-President and Treasurer for a Real Estate Syndication Group for two years.  In 2006, he was invited to be an adjunct professor at the University of Alabama.

Ray was a contributing author to two books – The Real Estate Accounting and Reporting Manual, 2nd Edition and The Real Estate Accounting and Reporting Manual, 1989 Cumulative Supplement published by Warren Gorham and Lamont.  Additionally, Mr. Dyer writes articles in business publications such as Make the IRS a Partner in Your Next Residential Real Estate Development published in the Birmingham Business Journal.

Mr. Dyer was the President of the 57th Annual Federal Tax Clinic.  The Clinic is one of the longest running clinics of its type in the US.  Ray is currently a member of the Tuscaloosa Estate Planning Council, a former member of the Board of Directors of the West Alabama Chamber of Commerce and chairman and/or member of various finance councils of the Catholic Diocese of Birmingham and the Holy Spirit Parish.

ORGANIZATIONS:

American Institute of Certified Public Accountants

Alabama Society of Certified Public Accountants

Texas Society of Certified Public Accountants

Tuscaloosa Estate Planning Council, 2005 – Present

Federal Tax Clinic Board of Directors, 2000 – 2003; President, 2003

Turnaround Management Association, Charter member, 2005 to present

West Alabama Chamber of Commerce Board of Directors, 2003 – 2006

Tax Committee, West Alabama Chamber of Commerce Co-Chairman, 1995 – 2002

Catholic Diocese of Birmingham, Alabama, Finance Council, 1995 – Present

Holy Spirit Catholic Church Parish, Tuscaloosa, AL, Finance Committee Chairman 1994 – 1997; 2004 – 2007; Member 1993 – Present Tuscaloosa Quarterback Club, President, 1996; Member, 1991 – 2007

Dallas-Ft. Worth Chapter of the University of Alabama Alumni Association, Treasurer, 1989 – 1990

Big Brothers Big Sisters of West Alabama, Board of Directors and Treasurer, 2000 – 2005; Board of Directors, 2000 – Present

POSITIONS AND EXPERIENCE:

Founding Member, DyerUsrey & Associates (dba of Covenant Consulting Group LLC), Starkville, MS 2012 – present

Founding Member, Covenant Consulting Group LLC, Tuscaloosa, AL 2007 – Present

Founding Member, JDL Equity Partners LLC, Tuscaloosa, AL 2007 – Present

Member, Tidwell DeWitt LLC, Tuscaloosa, AL 2003 – 2007 (successor to DeWitt & Dyer LLC)

Member, DeWitt & Dyer LLC, Tuscaloosa, AL 1999 – 2003 (successor to DeWitt, DeWitt & Dyer LLC)

Member, DeWitt, DeWitt & Dyer LLC, Tuscaloosa, AL 1997 – 1999

President, RGD Transport, Inc., Tuscaloosa, AL 1996 – Present

Tax Manager, Jamison, Money, Farmer & Co., PC, Tuscaloosa, AL 1990 – 1997

Tax Senior Manager, Deloitte & Touche, Dallas, TX 1986 – 1990

Vice-President and Treasurer, Zane May Interests, Dallas, TX 1984 – 1986

Tax Supervisor, Coopers & Lybrand, Dallas, TX 1981 – 1984

SPEAKING ENGAGEMENTS AND PRESENTATIONS:

Lecturer:    Advanced LLC Issues – Mastering Estate Planning Issues, Atlanta, GA – National Business Institute, June 14, 2011

Lecturer:    Entity Selection: LLC or Inc., Birmingham, AL – National Business Institute, May 6, 2010

Lecturer: Entity Selection: LLC or Inc., Birmingham, AL – National Business Institute, May 6, 2010

Lecturer: Advanced LLC Issues – Mastering Estate Planning Issues, Montgomery, AL – National Business Institute, December 8,

2009

Lecturer: Advanced LLC Issues – Mastering Estate Planning Issues, Birmingham, AL – National Business Institute, December

7, 2009

Lecturer: Advanced LLC Issues – Mastering Estate Planning Issues, Atlanta, GA – National Business Institute, September 14,

2009

Lecturer: Tax Aspects of Selecting the Best Entity Option in Association with Succession Planning, Chicago, IL – National Association of

Certified Valuation Analysts, November 2008

Panelist: Sherlock Holmes and the Mystery of the Missing Receivables, Atlanta, GA – Georgia Certified Fraud Examiners, October 2008

Lecturer: Advanced LLC Issues, Atlanta, GA – National Business Institute, September 2008

Lecturer: Helping Your Client Select the Best Entity Option, Birmingham, AL – National Business Institute, February 2008

Lecturer: Helping Your Client Select the Best Entity Option, Atlanta, GA – National Business Institute, September 2007

Lecturer: A Practical Approach to the Federal FIN 48 and FASB 109 Analyses in Alabama, Birmingham, AL – Lorman Education Services,

August 2007

Lecturer: Federal Taxation of Partnerships, Birmingham, AL – Lorman Education Services, July 2007

Lecturer: Advanced Partnership Taxation, Birmingham, AL – Lorman Education Services, February 2007

Lecturer: Partnerships, LLCs And LLPs: Organization And Operation in Alabama, Birmingham, AL – Lorman Education Services, July 2006

Lecturer: Is an LLC Right for You? Birmingham, AL – National Business Institute, June 2006

Adjunct Professor: Individual Taxation, AC371; University of Alabama – School of Accountancy; Tuscaloosa, AL, Spring Semester 2006

Lecturer: Recognizing the Blind Spots in the World of Partnerships LLPs and LLCs in Alabama, Birmingham, AL – Lorman

Education Services, August 2005

Lecturer: Federal Taxation of Partnerships, Birmingham, AL – Lorman Education Services, September 2004

Lecturer: Wealth Retention for Your Generation & the Next, Truckload Carriers Association – 2004 Refrigerated Division,

Rockport, ME, July 2004

PUBLISHED WRITINGS:

Author: “Can you “plan” for your Estate?”, Birmingham Business Journal, July 2004

Author: “Make the IRS a Partner in Your Next Residential Real Estate Development”, Birmingham Business Journal, April 2004

Author: Real Estate Syndications – “Can I Invest?”, Tuscaloosa Business Ink, April 2004

Contributor: The Real Estate Accounting and Reporting Manual, 2nd Edition, Bongiorno and Banks, Warren, Gorham, & Lamont, Boston,

1990

Contributor: The Real Estate Accounting and Reporting Manual, 1989 Cumulative Supplement, Bongiorno and Banks, Warren, Gorham, &

Lamont, Boston, 1989

EDUCATION/CERTIFICATIONS:

Certified Public Accountant licensed to practice in Alabama, Georgia, Mississippi, and Texas

University of Alabama, Tuscaloosa, Alabama, Master of Tax Accounting, 1980

University of Alabama, Tuscaloosa, Alabama, Bachelor of Science in Accounting, 1979

Tuscaloosa High School, Tuscaloosa, Alabama, 1975

Private Pilot – Instrument Rated