Our Team
We’re a small, experienced team focused on guiding business owners through one of the most important transitions of their lives. You’ll work directly with advisors who value clear communication, thoughtful process, and doing things the right way from start to finish.
CEO & Founder
Rod Johnston, MBA, CMA
Rod Johnston is one of the most well-rounded advisors in the business exit and M&A world. His background spans accounting, finance, sales, and real estate. He holds an MBA from Seattle University, is a Certified Management Accountant, and is an Accredited Business Appraiser through the Institute of Business Appraisers. His earlier career includes work as a financial planner, as Assistant Treasurer and Director of Accounting for AT&T Wireless, and as a Commercial Broker for Keller-Williams. That blend of corporate finance, valuation, and brokerage experience is exactly what an owner wants in their corner when a lifetime of work is on the table.
In 2004, Rod founded Omni Practice Group, High Mark’s sister company, on a simple premise: deliver a Nordstrom level of service and treat every transaction as a genuine win-win. He and his team have since guided hundreds of owners through successful sales, building systems and processes that have been studied and copied across the industry. High Mark Exit Advisors brings that same proven discipline to a new arena, advising the owners of established, higher-revenue businesses in the trades and professional services, including HVAC, roofing, plumbing, engineering, and architecture, who are ready to sell or merge and want it handled with real expertise and care.
Rod is also a sought-after speaker and writer. His work has appeared in national and industry publications, including the Huffington Post, and he has contributed chapters on business valuation to a collaborative professional book. He has presented at local, state, and national conferences and is a trusted voice on how owners can maximize value and exit on their own terms.
VP, Mergers & Acquisitions
Emil Fretheim, MBA
Emil is an experienced M&A professional focused on middle-market transactions, advising business owners and companies on brokerage and strategic transactions across a broad range of industries. He spent six years with Ernst & Young’s M&A Deal Management practice, where he helped execute complex, multibillion-dollar deals across multiple sectors. His experience spans the hands-on management of transaction workstreams, stakeholder coordination, and the operational execution required to move deals efficiently from signing to close. He brings a high-touch approach, focusing on precision, responsiveness, and results to ensure clients achieve outcomes aligned with their long-term goals.
Before entering the private sector, Emil served as a U.S. Army Military Intelligence Officer after graduating from the United States Military Academy at West Point. He holds an MBA from the University of Chicago Booth School of Business.
VP, Mergers & Acquisitions
Nick Carlson, MBA
Nick is a strategic and operational advisor with broad experience across the M&A lifecycle. He partners with the High Mark team to help business owners and operators navigate important transitions—bringing a disciplined approach, thoughtful perspective, and a focus on achieving the right long-term outcome.
Nick spent seven years with Ernst & Young’s M&A Deal Management practice, where he supported buy- and sell-side transactions of all sizes for both strategic and private equity clients across a wide range of industries. Prior to his time at Ernst & Young, Nick worked in Corporate Development at UPS, where he was responsible for acquiring and integrating companies across the globe.
Nick holds undergraduate degrees in Economics and Business Management from the University of Georgia, and an MBA from the Goizueta School of Business at Emory University.
Business Operations
Sue Dyer, MA
Sue leads business operations for High Mark, where she oversees the firm’s entity structure, compliance, and day-to-day operations. She is responsible for keeping the business that supports every engagement running cleanly, so the firm’s advisors can stay focused on the clients and transactions in front of them.
Sue brings a broad professional background to the role. She began her career as a paralegal and worked full-time while completing both a BA and an MA in Speech Communication, with a focus on organizational training and development, at the University of Washington. She built and ran her own communication and leadership consulting firm for sixteen years, working with professionals across many industries, and has spent recent years in business operations within the practice and business brokerage field.
Her focus at High Mark is the infrastructure of a well-run firm: accurate documentation, sound compliance, and operations that hold up under growth. She brings a steady set of values to the work - be honest, be authentic, and be in service to others, along with a conviction that the details done right are what let everything else move forward with confidence.
Valuation Analyst
Kelly Nieland, BA
Kelly graduated from Western Washington University with a BA in Accounting. After college, she immediately went to work for a multi-million dollar manufacturing company as the lead accountant. For 17 years she was responsible for financial statement reporting, project cost analysis, and consolidating books with a foreign subsidiary. Furthermore, she directly assisted the CFO in the business valuation during the sale of the company.
Kelly has since brought her finance and accounting expertise to both High Mark Exit Advisors and our sister company, Omni Practice Group, where she plays a key role in leading the financial analysis and valuation of each business and practice.

