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Staff



Patrick J. White, CPA, CVA

Pat’s role at Galusha, Higgins & Galusha is to help clients solve their financial and tax problems. He has been part of the Galusha team since 1995 and offers sound and timely advice in his many areas of expertise. He always has the client’s best interests at heart, working hard to steer the business or individual in the right direction by helping to identify needs and accomplish goals. He has a construction engineering technology degree from Montana State University and, in addition to being a CPA, is also a certified valuation analyst (CVA) whose purpose is to value small, closely held business in the areas of purchase or sale, gifting, and divorce. Pat keeps the big picture in mind and appreciates the opportunity to help clients achieve financial success. In his spare time, Pat enjoys the game of golf, having been a past PGA club professional in Lewistown, Montana. He and his wife are devoted to their three children, two of whom have special needs. Their family is actively involved with Eagle Mount and Special Olympics.



Justin L. Mosness, CPA, CVA

Justin joined Galusha, Higgins & Galusha in 1995 and has excelled at working with small Montana businesses. His proactive, client-oriented style and broad range of business knowledge suit the entrepreneurial spirit of small business owners. Justin makes himself readily accessible to his clients, working with them as a close associate and consultant, as someone who cares about their success almost as much they do. In addition to providing a full range of accounting services, Justin is a Certified Valuation Analyst. A native Montanan, Justin spends his off-hours on the golf course in summer and the ski hill in winter.



Lynn  Smith, CPA, CVA

With more than 26 years in the accounting field, Lynn is an expert at quickly recognizing and understanding clients' needs. A people person, he possesses both skills in communicating complex issues and the comprehensive technical command necessary to design cost-effective systems and procedures. Among his many areas of expertise, Lynn is a Certified Valuation Analyst, which gives his clients an extra advantage in business and estate planning. A lifelong resident of southeastern Idaho, he has a strong background in agriculture, and in addition to accounting, farms and raises livestock. He enjoys hiking, horseback riding, snowmobiling, and scuba diving.



Timothy J. Sather, CPA, CVA, CFP, CFFA

Tim excels at analyzing data, extracting from it the key elements a client needs to make informed decisions and communicating complex issues in a clear and understandable manner. He especially enjoys doing business valuations, where his analytical skills cut through to the essential elements. As a graduate of The University of Montana, he believes accountants should be committed to their clients, to their profession and to the continued accumulation of knowledge. In his spare time, Tim is committed to his golf game, backpacking, mountain climbing, and fishing.



Thomas E. Copley, CPA, CVA

A fourth generation Montanan who has lived in Missoula for more than 27 years, Tom’s roots go deep into the life of the region, giving him an intuitive understanding of the firm's clients and their needs. He is especially concerned that the firm's clients understand their own financial situations without being intimidated by the technical aspects. Tom explains complex issues clearly and simply, using his accounting mastery and ability to communicate. Tom enjoys outdoor activities. He also plays basketball and watches NASCAR races whenever he can find one.



James P. Winchell, CPA

Jim was born and raised in Billings and graduated from the University of Montana. He owned and operated his own firm in Billings before merging with Galusha, Higgins & Galusha in the fall of 2004. Jim is experienced in a variety of business and personal accounting disciplines. He is frequently hired to provide litigation support services and is a Certified Valuation Analyst who has valued hundreds of corporations and partnerships from family-owned businesses to multimillion dollar holding companies. Outside the office, Jim enjoys golf, hiking, and spending time with his wife and three children.