THA ANK YOU Thank You!
Member engagement is a core component of the WICPA
strategic plan because members benefit in so many ways from their involvement. Sharing talent as a volunteer enhances the
CPA profession while helping others achieve ambitious goals.
Volunteering also enhances leadership and communication skills while expanding one’s professional network and visibility and strengthening their personal brand.
Additional benefits from volunteering were recently discovered
by neuroscience research determining that volunteering triggers a euphoric rush that releases endorphins, the body’s natural
painkillers. Researchers have coined this concept a “helper’s high”, with health benefits that include increased longevity.
Perhaps this is one reason why volunteers often remark that they
receive far greater benefits from volunteering than what they feel is the value of their time.
Many thanks to our volunteers who contribute their valuable time to increase opportunities and success for many others.
Dennis F. Tomorsky,
President & Chief Executive Officer
T
Thank You! Recognizing the involvement and milestones of WICPA members
Member recognition is based on the WICPA fiscal year of May 1, 2016 - April 30, 2017 unless otherwise stated.
CONTENTS:
2-3
BOARDS
WICPA WICPA Educational Foundation
4-8
COMMITTEES
Accounting Careers Accounting Higher Education Editorial Planning Ethics Excellence Awards Federal Taxation Finance Nominations Peer Review Public Policy Wisconsin Taxation Young Professionals
9-12
CONFERENCE PLANNING COMMITTEES
Accounting & Auditing Conference CPAs in Industry Fall Conference CPAs in Industry Spring Conference Financial Institutions Conference Not-for-Profit Accounting Conference School District Audit Conference Tax Conference
wicpa.org
12-13
23-29
Bylaw Update
1 Year 5 Years 10 Years 25 Years 50+ Years
TASK FORCE
12, 14-22 VOLUNTEERS
Accounting Career Awareness Grants Advocacy Day CPE Speakers (Conferences, Seminars and Breakfast Programs) DECA & FBLA judges High School and College Speakers High School Educators Accounting Symposium and WEBIT Junior Achievement Make A Difference - Wisconsin Reading Makes Cents Speakers Reality Store Writing for WICPA publications Young Entrepreneurial Scholars (YES) Program
MEMBERSHIP MILESTONES
30-32
DONATIONS
CPAC/LIF WICPA Educational Foundation
33
THANK YOU!
(WICPA staff photo) A special thank you to our photographers: Mark Hines, Kelsey Lange, Janet McMillan, Adam Ryan Morris, John Sibilski, Jon Walton & Front Room Photography
Thank You! 2017
1
BOARDS WICPA BOARD OF DIRECTORS The WICPA Board of Directors provides strategic governance in accordance with the WICPA strategic plan, mission and vision. They ensure the WICPA serves the diverse needs of members, enhance professional competency, promote the value of members and the profession, advocate on behalf of the profession and build community among members. Michael D. Akers Lucien A. Beaudry Rick E. Dreher Steven G. Handrick Jean M. Hansen Ryan J. Hanson
Katherine L. Hauser Neil R. Keller William L. Komisar Nicholas S. Lascari Debra L. Lenz Terri M. Lillesand
Matthew A. Los Scott D. Miller Matthew J. Schaefer Wendi M. Unger
“Giving back to the profession that has given so much to me, my family and our firm, seems natural and is a great honor. Being part of the Board of Directors allows me to see how the WICPA and AICPA work together to address the most strategic issues of the profession.” Rick E. Dreher
Managing Partner, Wipfli LLP
WICPA EDUCATIONAL FOUNDATION BOARD OF DIRECTORS The WICPA Educational Foundation Board oversees funds and activities to ensure the Foundation plays a pivotal role in supporting several programs to increase awareness and enhance perceptions of the CPA profession by educating students, educators and the public about the exciting, challenging opportunities available to CPAs. “I’m grateful for the opportunity to serve on the Foundation Board. Increasing awareness and enriching interest in the CPA credential among students and educators is vital. Through activities supported by the Foundation, CPAs share their wisdom to help ensure that we continue to attract, inspire and support students and teachers most capable of meeting the rigorous demands of the profession.” Roberta A. Ward Retired CPA
Christopher M. Cholka Dorothy Conduah Michael E. Friedman Katherine L. Hauser Elizabeth Hazi
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Thank You! 2017
Kevin M. Heil John R. Heindel Diana L. Henke Renee M. Johnson Darci L. Middaugh
Roberta A. Ward Randall J. Wichinski Boula Xiong
wicpa.org
BOARDS
l WICPA BOARD OF DIRECTORS
Q&A NEIL R. KELLER
Q. A.
What would you tell someone who’s thinking about volunteering?
If you want to understand what your profession is all about, you need to pull back the curtain and see what the WICPA’s doing for you as a professional. It was an eye-opening experience for me to realize everything that the WICPA’s doing to make the profession better.
Neil R. Keller weighs in on profession and public policy matters as AICPA Council Rep.
Pay it forward Neil R. Keller paves the way for the next generation as AICPA Council Rep Partner-in-Charge, Tax Services, Sikich LLP, Brookfield WICPA involvement: AICPA Council, WICPA Board of Directors, Accounting Careers Committee, Finance Committee, Young Professionals Committee and WICPA Strategic Planning Task Force
wicpa.org
Q. A.
What skills do you have that help you in your volunteer role?
I have a big personality. I like to laugh and make people happy. These are great traits to have when serving on committees and boards, especially when you’re focused on technical topics. I can lighten the mood and get people refocused.
Q. A.
What motivates you to stay involved?
I don’t need motivation to be involved. The reward is working with so many great people, from WICPA staff to member volunteers, and knowing that what we’re doing isn’t just helping me in my profession. It’s going to help people five, 10, hundreds of years from now.
Q. A.
What other thoughts do you want to share about volunteerism?
Accounting has made a very nice career for a lot of us. We should be thankful; we should give back to the profession that has been so good to us. We also need to share our enthusiasm with young professionals. The next generation needs to get involved and become the future leaders of this great organization. That's how we’re going to continue to be strong and grow.
Thank You! 2017
3
COMMITTEES ACCOUNTING CAREERS The Accounting Careers Committee promotes, educates and excites students about the changing roles as a CPA and the unlimited career opportunities. Joshua Baumann Bryce Becker Mark Bichler Sara J. Burling Anthony E. Caruso Christopher M. Cholka Dorothy Conduah Robert V. Du Charme Jon C. Gaines Michelle Goetsch Kevin M. Heil Diana L. Henke Audra S. Hoffmann Dana R. Hurda Renee M. Johnson Neil R. Keller
Amy L. Kowalchuk Lindsey B. Kromm Tori M. Morrow Sydney N. Nelson Ben W. Pechan Todd B. Rakowski Arlene A. Roche Valerie Schneider Kelly M. Sics Carolyn L. Stittleburg Scott M. Syrjala Dennis F. Tomorsky Jane M. Weiss Adam J. Woznicki Boula Xiong
Michelle Goetsch
Finance Director, Girl Scouts of Wisconsin Southeast
ACCOUNTING HIGHER EDUCATION The Accounting Higher Education Committee consists of educator representatives of Wisconsin colleges and universities with accounting programs intended to qualify graduates to take the CPA exam and obtain a CPA license. This Committee provides a forum for educators to serve as resources to each other, to Wisconsin legislators, regulators and other policy-makers. Michael D. Akers D'Arcy A. Becker Joann Noe Cross Lisa A. Derouin Thomas R. Determan Amie Dragoo
Paul M. Fischer Jason J. Haen Tammy J. Hofstede Dawn Hukai Thomas N. Kuenzi JoAnn M. Marson
Mark A. McCoon Gary L. Olsen Aimee J. Pernsteiner Katherine R. Rick David K. Schlichting Dennis F. Tomorsky
EDITORIAL PLANNING The annual On Balance editorial planning meeting is an opportunity for members to critique content published in the magazine. Members are encouraged to share issues and trends affecting their business, clients and the accounting profession. Feedback is used to help plan the editorial calendar for the coming year. Christa M. Baldridge Joseph W. Boucher Kenesha A. Coleman Andrew D. Faust
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Thank You! 2017
Jessica B. Gatzke Stephanie J. Geurts Anthony J. Igl Bradley J. Kalscheur
“I was very involved in recruiting accounting students for my prior employer. When shifting my career, I knew I would miss the connection to students. The Accounting Careers Committee has filled that void for me! I’m happy to help educate students on the wide range of opportunities that can be achieved with an accounting degree.”
Nicholas S. Lascari Anita S. Mahamed Kevin M. Reardon
“The Accounting Higher Education Committee brought together Wisconsin accounting academics in a way I have never seen. In the future, this committee will provide input and participate in the development of legislation impacting accounting programs, as compared to being informed of passed legislation.” Michael D. Akers
Professor of Accounting, Charles T. Horngren Professor, Marquette University
“My involvement with the Editorial Planning Committee gave me valuable insight into the planning process for On Balance. The publication does an incredible job of keeping members informed of developments in the profession, and the time commitment on the committee was minimal. I left inspired and eager to contribute an article of my own to a future issue!” Andrew D. Faust
Partner, Simply Balanced Accounting wicpa.org
COMMITTEES
l ACCOUNTING HIGHER EDUCATION
Collaboration works Educators enhance accounting education in Wisconsin
We recommended that those who submitted applications before June 2017 be allowed to apply prior education regulations.” Thomas N. Kuenzi, Paul M. Fischer and Thomas R. Determan were among the educators who participated in the process. “I thought it was important for us to conduct further research on those requirements,” said Kuenzi, assistant professor at Silver Lake College. “We appeared before the Accounting Examining Board (AEB) to plead for more reasonable rules,” said Fischer, accounting professor at the University of Wisconsin-Milwaukee. As a result, the Examining Board submitted an Emergency Rule Scope Statement to the Gov. Scott Walker’s office. Approved in August, the statement authorized the AEB to publish an Emergency Rule, effective Sept. 29, to provide relief. The committee also drafted alternative legislation.
Michael D. Akers, Thomas R. Determan, Paul M. Fischer (not pictured) & Thomas N. Kuenzi (not pictured) are among 23 representatives from higher education institutions who collaborate on issues such as accounting curriculum, the CPA Exam and licensure to benefit tomorrow’s CPAs.
WICPA involvement:
Michael D. Akers: WICPA Board of Directors, Accounting Higher Education Committee, CPA2b writer, Excellence Awards Committee, Finance Committee, Nominations Committee
“We shared a lot of emails to put our thoughts together on what the proposed legislation should look like,” Akers said. “Our input was sent to the examiner’s board that will ultimately make the proposal to legislators for passage in January 2017.” Volunteers with the Higher Education Committee continue to serve as resources to each other and to policy-makers.
Thomas R. Determan: Accounting Higher Education Committee
“We hope not only to influence the current legislation but to have some input on legislation going forward,” Akers said.
Thomas N. Kuenzi: Accounting Higher Education Committee
“The committee offers a great opportunity to network with accounting educators and provide input and information to Wisconsin lawmakers,” Kuenzi said.
Paul M. Fischer: Accounting Higher Education Committee, Public Policy Committee
W
ICPA’s new Higher Education Committee is taking collaboration seriously — and is having real impact on the future of accounting education in Wisconsin. It began with legislation passed in March 2016. “Intended to simplify and clarify requirements for CPA exams and license renewals, the legislation produced some unintended results,” said Michael D. Akers, professor of accounting and Charles T. Horngren Professor at Marquette University. wicpa.org
“Many candidates who were missing one or two courses were denied.” Akers was among educators called together by WICPA president & CEO Dennis Tomorsky. Representatives from 23 of Wisconsin’s higher education institutions with four-year accounting programs met in July to provide input into how that legislation affected their programs and the problems it was causing. “I don’t think we ever had a situation where the entire education community came together,” Akers said. “The result was a proposal to expedite relief for candidates.
Fischer agreed. “It is great to work with others who share a passion for educating students in accounting and it’s interesting to understand differences in institutions and programs,” he said. “Volunteering with the committee has made me even more proud of this profession,” said Determan, senior lecturer at the University of Wisconsin-Parkside. “We all want to give back to the profession which has given us so much. One good way to do that is to help the present generation attain their dreams and goals.” Thank You! 2017
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COMMITTEES ETHICS The Ethics Committee oversees the effective regulation and enforcement of the AICPA Code of Professional Conduct. Wayne Ehlert Carrie A. Gindt Tammy J. Hofstede
Barbara A. Pippenger Barry S. Sattell
Terry T. Strittmater Dennis F. Tomorsky
EXCELLENCE AWARDS
Carrie A. Gindt
The Excellence Awards Committee reviews nominations for the award categories and selects the recipients honored at the Member Recognition Banquet & Annual Business Meeting.
Michael D. Akers Christopher M. Cholka Steven G. Handrick Michelle M. Hicks-Tobias
Tammy J. Hofstede Karen K. Kerber William L. Komisar Timothy J. Ryan
“Participating on the Ethics Committee is an excellent opportunity to help monitor the accounting community. Involvement by practicing CPAs helps assure that appropriate action is taken if standards are not being complied with. It also helps keep me alert to when there are changes or additional standards.”
Megan E. Schultz Kelly M. Sics Carolyn L. Stittleburg Dennis F. Tomorsky
Partner, Reilly, Penner & Benton, LLP
“Serving on the Excellence Awards Committee is a very humbling experience. Reading through each nomination reinforces the fact that by being a member of the WICPA, we’re in the presence of remarkable professionals. I’m truly inspired by the nominees’ stories, and it’s an honor to be able to recognize them for their accomplishments.” Megan E. Schultz
Accounting Manager, Standard Electric Supply Co.
FEDERATION TAXATION The Federal Taxation Committee regularly engages in dialogue with the IRS, discusses new developments in federal taxation matters and keeps WICPA members informed of new developments in tax authority, practice and procedures. Gordon J. Adler Johnnie C. Bannier Jr Michael A. Bark Lucien A. Beaudry Ronald C. Berman James D. Brandenburg Melaine D. Brandt Robert J. Cottingham Michael D. Donahue Jeffrey W. Dvorachek 6
Thank You! 2017
Christie A. Felton Scott B. Franklin Mary L. Fredrick Jessica B. Gatzke Emma Grall Rebecca W. Jungwirth Tricia A. Knight Deborah A. Kossow Nicholas S. Lascari Terri M. Lillesand
Peter C. Loughrin Shannon L. Morris Benjamin R. Podraza Kevin M. Reardon Christopher E. Rosborough Michael J. Scholz Dennis F. Tomorsky Dale G. Van De Loo Randall J. Wichinski
“I have been involved with the Federal Taxation Committee for well over 20 years and have received so much more out of it than I have put in to it. Being the past chairperson, I can tell you getting involved with the WICPA is a great experience for sharing common ideas and interests.” Michael D. Donahue
Managing Partner, Donahue & Associates, LLC
wicpa.org
COMMITTEES FINANCE COMMITTEE The Finance Committee oversees the financial activity of the WICPA including the annual budget, audit, investments and net assets.
“Being a member of the Finance Committee has provided me additional insight into the organization. As a member of the committee I’ve been able to provide budgeting, investing, and audit experience to help ensure the WICPA resources are managed and reported with the short- and long-term goals in mind.” Ryan J. Hanson
Financial Accounting Manager, MGIC Investment Corp.
Jessica B. Gatzke Steven G. Handrick Ryan J. Hanson
Katherine L. Hauser Tammy J. Hofstede Renee M. Johnson
William L. Komisar Dennis F. Tomorsky
NOMINATIONS The Nominations Committee reviews applications for the open positions of the WICPA Board of Directors and selects a slate of nominees to be voted upon at the Member Recognition Banquet & Annual Business Meeting. Christopher M. Cholka Steven G. Handrick Jean M. Hansen
Ryan J. Hanson Tammy J. Hofstede William L. Komisar
The Peer Review Committee evaluates the results of conducted peer reviews and determines the need for corrective action in accordance with the AICPA Peer Review Program Standards. All committee members are required to complete specific training and hold the position of a CPA firm manager or partner to join the committee.
wicpa.org
Debra R. Johnson Karen K. Kerber Frederick W. Langer Randall L. Miller
Jean M. Hansen
SVP-Finance, Manitowoc Tool & Machining, LLC
Megan E. Schultz Dennis F. Tomorsky Wendi M. Unger
PEER REVIEW
Joseph R. Galarowicz William G. Heinrich Patrick G. Hoffert Howard B. Jeanson
“As a past member of the Nominations Committee, the level of career success of my colleagues always amazed me. I believe that there is a secret to that success… continuous learning and curiosity. We need to keep encouraging future WICPA leaders to stay engaged and involved. Steve Jobs said it best: ‘Stay hungry, stay foolish!’”
William J. Sherry James A. Smolinski
“The Peer Review Committee was an invaluable experience for me. Not only did it allow me to help shape the quality of work in our profession, but it furthered my career by assisting me in keeping up-todate on the ever-changing professional standards. Most importantly, my time on the committee allowed me to make lasting connections with other CPA practitioners.” Patrick G. Hoffert
Partner, Reilly, Penner & Benton, LLP
Thank You! 2017
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COMMITTEES PUBLIC POLICY
The Public Policy Committee is vigilant in monitoring public policy issues that impact the profession and in recommending and implementing appropriate actions and responses to our state’s elected representatives and other policy-making bodies.
William R. Ahlstrom Thomas J. Alberte Stanley M. Babicz Kyle J. Beld Robert J. Cottingham Gerald E. Denor Jeff Dewane Greta C. Diercks Paul M. Fischer Michael E. Friedman Karin M. Gale Jessica B. Gatzke
Jean M. Hansen Ryan J. Hanson Theodore E. Hart Tammy J. Hofstede Thomas W. Kosler Jeffrey W. Kowieski Nicholas S. Lascari Ryan Maniscalco Shannon L. Morris Tricia Nielsen Steven A. Pullara John R. Reinhart
Michael I. Ruby Gregory L. Ryan James A. San Fillippo Matthew J. Schaefer Thomas H. Schmitt Leniwati M. Siker Frederick J. Sitzberger Angela C. Thomas Dennis F. Tomorsky Jane M. Weiss Randall J. Wichinski
“The Public Policy Committee is a great source of information to keep me and my firm updated on the latest political issues facing our profession. We’ve been very active in helping contact our respective representatives on key topics such as CPA Exam issues and sales tax on services. The matters addressed at our committee help others in our firm stay informed.” Ryan Maniscalco Partner, Baker Tilly
WISCONSIN TAXATION
The Wisconsin Taxation Committee regularly engages in dialogue with the Wisconsin Department of Revenue, discusses new developments in Wisconsin taxation matters and keeps WICPA members informed of new developments in Wisconsin tax authority, practice and procedures.
John R. Austin Michael A. Bark Nick N. Boegel Carmi S. Brawley Mark A. Brzycki Gregory G. Butler Renise Lori Cohen Craig A. Cookle Tiffany M. Davister Jack E. De Young Barbara A. DeBaere-Poppy Sarah L. Evans Steven C. Feurer W. Richard Gerhard Michael J. Gordon John C. Healy
Laura A. James Jennifer E. Janecek Henry A. Jasper Brian M. Kelley Richard J. Kollauf Kristen J. Kolpack Steven J. Koritzinsky Gerri A. Kroepfl Kenneth A. Larsen Sr Jennifer R. Luchs Andrew J. Mathes William B. Mayer John P. Mitchell Thomas J. Nichols Daryl L. Ohland Daniel G. Rectanus
Karen J. Renner William J. Rewolinski Zachary R. Rieboldt James A. San Fillippo Crystal M. Schmit Alyssa R. Schmitz Richard A. Scott Paul M. Senger Jon P. Skavlem Gregory A. Stein Jeannette M. Thorel Dennis F. Tomorsky Dale G. Van De Loo Douglas R. Wendlandt Allan T. Young
“I think the Wisconsin Taxation Committee allows individuals in the tax community to network, gives individuals a platform to propose changes to the tax landscape in Wisconsin and to interact with individuals in the state Legislature, and allows tax professions to stay up to date with changes that are occurring.” Crystal M. Schmit
Manager, State & Local Tax, MillerCoors
YOUNG PROFESSIONALS
The Young Professionals Committee is focused on attracting and retaining young professionals to the WICPA and the profession, as well as events for all members to connect. Christopher M. Cholka Ann L. Daugherty Alexandra L. Goldman Eric J. Golueke Eric S. Hansen Elizabeth Hazi Kayla M. Hembel Sarah A. Hofkens Allyson J. Hofstede Lindsy R. Julius 8
Thank You! 2017
Tyler J. Kleppe Lindsey B. Kromm Thomas W. Magnor Bethany Manteufel Christopher F. Mueller Katie A. Nadboralski Lacey M. Puls Paul A. Quackenboss Jesse W. Roberts Megan E. Schultz
Kortni Smith Sabrina M. Steger Kyle R. Stephens Kate M. Szalewski Ha Truong Barbara Vertein Charles J. Wendlandt Heather A. Witt Tiffany M. Ziegler
“The Young Professionals Committee has been a great experience, providing me the opportunity to improve my networking skills while planning fun events for other young professionals.” Kayla M. Hembel Manager, Wipfli LLP
wicpa.org
CONFERENCE PLANNING COMMITTEES ACCOUNTING & AUDITING CONFERENCE The Accounting & Auditing Conference provides CPAs and financial professionals in public accounting, industry and government and their staff with information on current changes and timely issues in auditing standards, FASB, GASB, governmental managing, improving data and document workflow, and accounting and financial reporting, in addition to training in technology and soft skills. Christopher M. Cholka Jodi L. Dobson Joseph D. Haas Eric S. Hansen Audra S. Hoffmann
Allyson J. Hofstede Tammy J. Hofstede Gary A. Johnsen Travis J. Lohse Angela M. Morales
Gary A. Schmid Christopher P. Smolinski Susan A. Sowatzke Thomas G. Wieland
“If you’re looking for an opportunity to help shape a conference with topics that are relevant to you and your peers, or looking for a great way to network with others that are interested in the profession without investing numerous hours of your time, I would suggest joining a planning task force. WICPA staff make it an enjoyable and rewarding.” Gary A. Schmid
Wisconsin Lutheran College, VP of Finance
CPAS IN INDUSTRY FALL CONFERENCE The CPAs in Industry Fall Conference provides CPAs, CEOs, CFOs, controllers and accounting staff in industry, public accounting, government, education and nonprofits updates on current issues and tax implications affecting various areas of business and operations, human resources, IT, as well as new and improved ways to manage a changing workplace. Frances E. Bosze Steve Boylan Wendy J. Brown Greg Gavran Armand C. Go Ryan J. Hanson Robert F. Hartzheim Jr Katherine L. Hauser Tammy J. Hofstede
Dan Holzhauer Amy L. Hruby Paul J. LaRosa Patricia E. Larson Debra L. Lenz Lynn E. Marek Dennis W. Nelson Carver Smith III Dennis F. Tomorsky
“I’ve been participating as a task force member for the Fall CPAs in Industry Conference for a few years. I do this principally to meet and work with other members including WICPA organization leaders; to give back, albeit nominally, to the profession; and to have an opportunity to meet with some of the speakers the day of the event." Armand C. Go
Litigation Department Operating Officer, Foley & Lardner LLP
CPAS IN INDUSTRY SPRING CONFERENCE The CPAs in Industry Spring Conference provides CPAs, CFOs, CEOs, controllers and accounting staff in industry, public accounting, government, education and nonprofits updates on current accounting and tax implications affecting various areas of business and operations, human resources and IT, as well as new and improved ways to manage a changing workplace. Lynn M. Ardisana Frances E. Bosze Christopher M. Cholka Greg Gavran Margaret M. Graf Eric S. Hansen Jean M. Hansen Michelle M. Hicks-Tobias wicpa.org
Tammy J. Hofstede Jessica M. Horning Karen M. Hosterman-Ward Tom Jezo William P. Klingsporn Paul J. Krejcarek Yuriy Ksenidi Patricia E. Larson
Tori M. Morrow Paul A. Quackenboss Kevin Seubert Kelly M. Sics Carver Smith III Michael P. Sterk Dennis F. Tomorsky
“I’ve been involved in the task force for over 10 years, and have benefited in a number of ways. First, I get to collaborate with other CPAs on issues affecting them and their businesses. Next, we work together to find speakers. Finally, each event has been so much fun and the friends I see there make it even more enjoyable.” Michelle M. Hicks-Tobias Controller, 7Summits Thank You! 2017
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CONFERENCE PLANNING COMMITTEES CPAS IN INDUSTRY SPRING CONFERENCE
Q&A TOM JEZO
Q. A.
Tom Jezo participated in selecting topics for the CPAs in Industry Spring Conference.
From purpose to impact Tom Jezo gains rewarding experience through service Partner, Gordon J. Maier & Company, LLP, Brookfield WICPA involvement: CPAs in Industry Spring Conference Planning Committee
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Thank You! 2017
How did you first get involved volunteering with the WICPA?
A number of years ago at a seminar, the WICPA was looking for volunteers for organizing the CPAs in Industry Spring Conference. I viewed it as a way to keep up-to-date with what is happening in the industry sector. Being a member of the committee has provided possible options for dealing with similar issues as they relate to our clients. The actual planning meeting to determine the content of the conference is a roundtable approach with committee members offering possible areas of focus for various sessions.
Q.
What is your greatest strength and how does it help you when you volunteer with the WICPA?
A.
My greatest strength is the ability to bridge the gap from the theoretical to the real-world application of the item under discussion.
Q.
What would you tell someone who is thinking about volunteering with the WICPA?
A.
I have encouraged others to seek out participation in the committees that relate to their professional careers, which is in itself a rewarding experience.
Q.
What was your most rewarding experience volunteering for the WICPA?
A.
My most rewarding experience occurs when reading or listening to comments from conference attendees expressing their gratitude for the conference and sessions upon completion.
wicpa.org
CONFERENCE PLANNING COMMITTEES FINANCIAL INSTITUTIONS CONFERENCE The Financial Institutions Conference covers a variety of specialized topics, including regulatory and legislative updates, compliance issues, and the latest economic conditions that challenge both larger and community-based financial institutions. Nicholas A. Hahn Terry A. Hoeft Tammy J. Hofstede William T. Hogan Jay B. Kaun
Yuriy Ksenidi Patrick S. Murphy Matthew J. Nitka Ann M. Pascavis Wendy A. Peters
Terrie A. Pohjola Paul A. Quackenboss Brett D. Schwantes
NOT-FOR-PROFIT ACCOUNTING CONFERENCE
“I’ve enjoyed participating in the Financial Institutions Conference Task Force, as it affords me the opportunity to interact with other like-minded industry professionals and discuss current and emerging trends impacting CPAs in the industry. I appreciate the opportunity to influence the content and organization of the conference, in an effort to continually improve the educational and networking opportunities for WICPA members.” Nicholas A. Hahn
Director, Risk Advisory Services, RSM US LLP
The Not-for-Profit Accounting Conference provides all levels of financial professionals in nonprofit and health care organizations with the knowledge, insight and strategies to use when facing accounting and financial challenges specific to their organizations with topics including tax-exempt issues, fundraising and risk management. Gail L. Boerema Marc A. Cadieux Jon C. Gaines Amy J. Gallagher Greg Gavran John R. Heindel Tammy J. Hofstede
Sandra K. Jensen Natasha L. King Susan Lynch Renee Messing Kelly K. Miller Kathleen L. Nelson Terrie A. Pohjola
Gary A. Schmid Corina R. Schoenke Sheri L. Springer Barbara Vertein Roberta A. Ward Michelle L. Weber
“Participating on the Nonprofit & Health Care Planning Task Force keeps me connected to the profession and helps me stay up to date with an industry I worked in for 26 years.” Susan Lynch Retired CPA
SCHOOL DISTRICT AUDIT CONFERENCE The School District Audit Conference, partnered with Wisconsin Department of Public Instruction, provides the only training for auditors of Wisconsin public school districts and Private School Choice Program schools. This includes the latest auditing updates, developments and tools they can use to better serve school districts and their communities. Brian M. Anderson Paul J. Frantz Carrie A. Gindt Kathryn J. Guralski Tammy J. Hofstede
wicpa.org
Karen K. Kerber Charles N. Krueger Gregory J. Pitel Lisa M. Salo Wendi M. Unger
“My work monitoring Wisconsin public school districts has provided me a strong sense of how important training is to mitigate financial issues at year-end. Being an active member of the School District Audit Conference Planning Task Force allows me input into what training is needed, and I’m able to listen and learn from fellow CPAs working with school districts.” Kathryn J. Guralski
Assistant Director, School Management Services Team, DPI Thank You! 2017
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CONFERENCE PLANNING COMMITTEES TAX CONFERENCE The Tax Conference is the must-attend event of the year for accountants, lawyers and business professionals who want to broaden their knowledge with the latest Wisconsin and federal tax laws and issues. This two-day conference appeals to professionals from all levels of experience, including CPAs in industry and public practice, as well as practicing attorneys, corporate counsel and business and financial managers. John R. Austin Lucien A. Beaudry Michael K. Benton Julie A. Cashman-Kuhn Kenesha A. Coleman Daniel B. Geraghty
Margaret M. Graf Tammy J. Hofstede Bradley J. Kalscheur Christopher M. Morrissey June F. Norman Kevin M. Reardon
Joseph F. Schirger Jr Thomas H. Schmitt Roger H. Schroeder Susan A. Sowatzke Dennis F. Tomorsky Tammy A. Wishowski
“Because our professions are part of an ever-changing tax landscape, learning about new and developing taxation topics is vital for many WICPA members. My participation in the task force has been invaluable. It has provided me with a great opportunity to learn about the challenging issues that my fellow WICPA members encounter.” Christopher M. Morrissey
Manager, Scribner, Cohen and Company, S.C.
TASK FORCE BYLAW UPDATE TASK FORCE The Bylaw Update Task Force reviews and updates the WICPA bylaws to conform to current practices, eliminate inconsistencies and ambiguities, reflect current legal requirements and best governance practices, focus board efforts on strategy and mission, and provide a governance structure that will result in optimal organizational performance and minimal organizational risk. Lucien A. Beaudry Steven G. Handrick
Jean M. Hansen Tammy J. Hofstede
William L. Komisar Dennis F. Tomorsky
VOLUNTEERS ACCOUNTING CAREER AWARENESS GRANTS
“The Bylaw Update Task Force helped to modernize and make more functional various operational processes for our Board. The professionalism of our task force and the efficient drafting by Lucien Beaudry helped move the project to an excellent revision. We now have bylaws that will help the WICPA operate smoothly for years to come, yet allow the flexibility to adapt and change as needed.” William L. Komisar
Principal, CliftonLarsonAllen LLP
The WICPA Educational Foundation awards Accounting Career Awareness Grants to Wisconsin teachers each year who attend the High School Educators Accounting Symposium. WICPA members assist in accounting activities held by these teachers by hosting a group of students for a firm or business tour, speaking to a class about a specific accounting topic or helping with an accounting-related project. Kathleen M. Arendt Paul A. Baniel Bradley R. Berthiaume Benjamin J. Brossard Keith J. Brunette Christopher M. Cholka Margaret A. Claudon Anthony J. Cords Jeffrey A. Davis Michael D. Donahue Brian K. Donley Lisa K. Donnelly 12
Thank You! 2017
Debra J. Duick Paul M. Fischer Lynn M. Gardinier Stephen J. Hall Vicki V. Hellenbrand Tina M. Huisman Justin Kudick Kari M. Johnson David A. Kamke Nicole D. Karimi Kristen J. Kolpack Tara L. Langley
Jason R. Londo Paul J. Mair Emily McGuire Trevor Morris Paul J. Nyffeler Danica E. Olson Donald R. Pedersen William T. Penkwitz Daniel P. Pichler Ryan J. Pierce Ann R. Przybysz Paul Sanders
Julie M. Schroeder Conrad J. Schumitsch Todd P. Sitter Michael W. Steinl Joseph C. Suttner Scott M. Syrjala William S. Tatman Timothy T. Toepel Tracy N. Tronnes Peter D. Vander Werff Danielle A. Wills Jane A. Wochos
“It was a pleasure to be part of a team from Hawkins Ash CPAs that partnered with Big Foot High School as part of the grant program and explained what a public accounting career is like to FBLA students. I believe students’ awareness of the job variation and the flexibility of public accounting will increase their interest in choosing accounting as a career.” Conrad Schumitsch
Senior Manager, Hawkins Ash CPAs wicpa.org
TASK FORCE
l BYLAW UPDATE
Q&A LUCIEN A. BEAUDRY
Q.
What’s your greatest strength? How does it help you when you volunteer?
A.
My greatest strength is my ability to be flexible. It allows me to work with different personalities and styles to achieve positive outcomes. Being flexible also allows me to identify and solve problems in multiple different ways. These skills are key to navigating the challenges you encounter when volunteering in a leadership role with the WICPA.
Lucien A. Beaudry examined best governance practices and drafted the WICPA Bylaws in collaboration with other task force members.
Navigating success Lucien A. Beaudry discovers his greatest strength by helping others Shareholder, Reinhart, Boerner, Van Deuren, s.c. WICPA involvement: WICPA Board of Directors, Bylaw Update Task Force, Federal Taxation Committee, Tax Conference Planning Committee and WICPA Strategic Planning Task Force. wicpa.org
Q. A.
What would you tell someone who’s thinking about volunteering?
As an active member of the WICPA, you have the opportunity to establish business relationships and friendships with many different people. You also obtain perspectives and information that can help you in your career. I can think of many instances where a fellow volunteer discussed a problem and the solution. When I subsequently encountered the same issue, I was ahead of the game.
Q. A.
When you volunteer, how does it make you feel?
I get a sense of accomplishment from volunteering. It also helps me create a well-rounded, balanced life and keeps me in touch with the community.
Q.
What advice would you share with new professionals about volunteering?
A.
It can be a challenge when you’re young to volunteer your time. You have a long learning curve, work expectations, and family and social commitments. I encourage you to get involved in the WICPA. Start small and go from there. Thank You! 2017
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VOLUNTEERS ADVOCACY DAY WICPA Advocacy Day maintains a strong presence in Madison and is critical to ensuring members’ voices are heard. Advocacy Day provides members with the opportunity to meet and educate legislators on critical issues that affect the accounting profession and the business community. Thomas J. Alberte Stanley M. Babicz Kyle J. Beld Wendy J. Brown Gregory G. Butler Michael E. Friedman Ryan J. Hanson Katherine L. Hauser Daniel J. Heerey Troy G. Hildebrandt
Tammy J. Hofstede Ruth A. Kallio-Mielke Lori L. Kolb William L. Komisar Nicholas S. Lascari Scott B. Manske Scott D. Miller Steven A. Pullara Melinda S. Ruby Michael I. Ruby
Matthew J. Schaefer John S. Scheid Thomas H. Schmitt Leniwati M. Siker Angela C. Thomas Dennis F. Tomorsky Jane M. Weiss Randall J. Wichinski
"I have enjoyed developing an understanding of state political issues as a member of the Public Policy Committee and participant of advocacy events. The WICPA Advocacy Day, in particular, provides an interactive way to build important relationships with policy makers and an insight to the legislative process.” Matthew J. Schaefer
VP of Regulatory Compliance, Bank of Wisconsin Dells
CONTINUING PROFESSIONAL EDUCATION SPEAKERS (Conferences, seminars and breakfast programs) WICPA members share their expertise, develop leadership skills and promote their organization while presenting to participants at seminars, conferences or breakfast meetings across Wisconsin to those who wish to expand their knowledge in specific technical areas, receive updates or enhance their soft skills. Brian M. Anderson John M. Anderson Jay M. Baehman Wayne C. Breitbarth Erika O. Brink Michael J. Browne Kenesha A. Coleman Joann Noe Cross Sarah L. Evans Scott B. Franklin Paul J. Frantz Greg Gavran Michael G. Goller Garrett L. Gosh
Steven G. Handrick Ann E. Hanna Dale R. Harper Rebecca H. Hartzel John R. Hecht Andrew C. Holman Sarah E. Hughes Lindsy R. Julius Bradley J. Kalscheur Robert S. Keebler Natasha L. King Steven J. Koritzinsky Lindsey B. Kromm Ryan Laughlin
James T. Lindell LeRoy W. Matuszak W. Bryan McDonald Patrick S. Murphy Courtney R. Murray Brad Netzel Andrea Newman June F. Norman Arthur C. Oberst Jonathan S. Otte Douglas A. Pessefall Wendy K. Potratz Kevin M. Reardon Edward H. Rueter
James A. San Fillippo Thomas H. Schmitt Kimberly M. Shult Shannon D. Small Carver Smith III Brian D. Spielmann Sheri L. Springer Jennifer J. Tarkowski Rick J. Taylor Michelle L. Weber Grant E. Wheat
“It has been my privilege to copresent the Federal Tax Update with Rick Taylor at the November tax conference. Through this experience, I have been able to connect with many fellow members, learn what others do well, and how I can help others.” Ryan P. Laughlin Partner, Wipfli, LLP
DECA & FBLA JUDGES WICPA members use their business and professional background to judge DECA competitions, a professional business organization for high school and college students. They help these students as they work toward an education experience and successful career. Kevin Block Dorothy Conduah Abbie Daly Eric S. Hansen 14
Thank You! 2017
Troy G. Hildebrandt Lindsey B. Kromm Jeffrey T. Lemmermann Vivian L. Moller
David E. Nagy Angela C. Thomas Ha Truong Carl L. Zaar Jr
“Being a DECA judge is one of the best and most rewarding experiences I have ever had. I was surprised by how smart and talented our high school students are.” Ha Truong
Senior Accountant, RitzHolman CPAs wicpa.org
VOLUNTEERS
l ADVOCACY DAY
A
dvocacy Day is a biennial event that provides an opportunity for WICPA members to increase visibility of the accounting profession among the Legislature. Several members travel to the state Capitol in Madison for a day to learn about the legislative process and advocate on behalf of the profession. Members who attended 2017 Advocacy Day in January agree that participating in the event keeps them up-to-date on the state’s political climate.
WICPA members attended 2017 Advocacy Day at the Wisconsin State Capitol in Madison.
Every voice counts WICPA members advocate for the accounting profession WICPA involvement: Angela C. Thomas: WICPA Board of Directors and Public Policy Committee Steven A. Pullara: WICPA Board of Directors and Public Policy Committee Randall J. Wichinski: WICPA Educational Foundation Board of Directors, Accounting Careers Committee, Federal Taxation Committee, Nominations Committee, Public Policy Committee wicpa.org
“I felt it was important to make this commitment because change happens through legislation,” said Angela C. Thomas, General Accounting Section Chief at the Wisconsin Department of Natural Resources. “I was aware of a situation that needed to be communicated to the legislators of Wisconsin, and this would be my opportunity to talk to them about the change needed. In order to accomplish my goal for change, I knew it would require the support of legislators who could support new legislation.” Advocacy Day participants also meet with elected legislators and their staff to inform them of the important issues facing the accounting profession. “The most rewarding experience is our one-on-one visits with the legislators and their staff, said Randall J. Wichinski, a retired CPA. “Most of the legislative staff members are in their 20s, and they are eager to learn,” said Wichinski, who also attended the event in 2015 and 2013. “They have a sincere respect for the CPA profession, particularly for the legislators that are also CPAs, and they are interested in the issues we have to discuss with them.” Steven A. Pullara, partner at Smith & Gesteland LLP, encourages all WICPA members to attend the event. “By getting involved, you help yourself and our profession continue to control our destiny rather than leave it up to someone that might not have our knowledge and education,” Pullara said.
Thank You! 2017
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VOLUNTEERS
l CONTINUING PROFESSIONAL EDUCATION SPEAKERS
W
hen many tax pros want to learn the latest news and trends about taxes, they go to Rick J. Taylor. With a resume spanning more than 30 years, Taylor has co-authored three technical tax books and is often quoted in various local and national business publications. A WICPA member since 1983, Taylor has frequently written for the organization’s bimonthly magazine, On Balance. He’s also presented various topics, including federal tax updates and the unexpected tax consequences of sales between related parties, at WICPA conference and seminars. Despite receiving notoriety for his expertise, Taylor is motivated by his passion for the accounting profession. “I have the technical skills to work in tax, but I live it every day at my job, and it’s something I enjoy,” said Taylor, a partner at Wipfli LLP in Green Bay. “After all these years, it doesn’t feel like I’m an expert at anything.
Rick J. Taylor has built a reputable profile as a tax professional.
Taylor made Rick J. Taylor finds his niche as the go-to tax expert WICPA involvement: Speaker/presenter at the WICPA Tax Conference, On Balance writer and Excellence Awards Selection Committee member
16
Thank You! 2017
“Volunteering to teach a class is the easy part,” he said. “It’s humbling because as soon as you think you know something, someone will point out that you’re wrong about something. The biggest challenge is that you must know what you’re teaching. You can’t get complacent or ever master this, no matter how long you’ve been doing it.” Taylor was encouraged to volunteer with the WICPA by William A. Raabe, one of his former professors. Raabe is a distinguished professor of taxation at the University of Wisconsin-Milwaukee and distinguished professor of accounting in the College of Business and Economics at the University of Wisconsin-Whitewater. Taylor was one of Raabe’s teaching assistants while earning his master’s degree in taxation at UW-Milwaukee. “Back then, it was about how I could get known, build referrals and polish my skills,” Taylor said. “Now, it’s about having a lot of fun doing it and looking forward to seeing the people who take the class. Plus, I learn from others. They’ve ask me a questions about something and that will force me to look at what I’m teaching in a different way.” Taylor encourages other WICPA members to volunteer with the organization. “The earlier you start in your career, the better,” he said. “Starting early gives you a longer period of time so people get to know you.”
wicpa.org
VOLUNTEERS HIGH SCHOOL AND COLLEGE SPEAKERS In an effort to promote the accounting career, WICPA members speak at high schools and colleges to inform students of the careers available in the profession. This career outreach takes place in classrooms with in-person presentations and webcasts through Students & Leaders Network. Members are also present at career fairs and work with Beta Alpha Psi and various accounting clubs. Ryan J. Baker Joshua Baumann Ronald A. Bero Jr Richard L. Blamey Nicole M. Boucher Johnathan P. Braker Erika O. Brink Benjamin J. Brossard Tucker J. Burr Evonne J. Cash Christopher M. Cholka Dorothy Conduah Amanda K. Djurickovic Michael D. Donahue Robert V. Du Charme Andrew D. Faust Michelle M. Furlott Samantha M. Glaser Erica J. Gottschalk Emma Grall Tenisha M. Grimmer Jeremy M. Gritton Janet Hartung Renfert Kayla M. Hembel
Wendy J. Hirman Audra S. Hoffmann Anthony J. Igl Vincent Jankiewicz Sonya J. Jansma Amanda M. LaPlante Adam M. Lembcke Stacy Marklein Kayla Nabbefeld Eric T. Neuman Andrea Newman Kimberly A. Nygard Randall J. Pachal Briana Peters Adrienne Peterson Neil A. Pfaff Ann R. Przybysz Mary H. Raabe Todd B. Rakowski Leslie A. Reinke Joseph F. Schirger Jr Gina Schneider Stefanie Schuh Rebekah A. Shull
James H. Spiegelberg Edward M. Thelen Angela C. Thomas Randall J. Wichinski Adam J. Woznicki
Benjamin J. Brossard Senior Accountant, Green Bay Packers, Inc.
HIGH SCHOOL EDUCATORS ACCOUNTING SYMPOSIUM AND WISCONSIN EDUCATORS OF BUSINESS & INFORMATION TECHNOLOGY (WEBIT) CONVENTION The WICPA High School Educators Accounting Symposium and Wisconsin Educators of Business & Information Technology Convention are annual events where high school accounting teachers receive first-hand information from WICPA accounting professionals. Kari A. Apel Gail L. Boerema Christopher M. Cholka Dorothy Conduah Michael E. Friedman Janice L. Froelich
wicpa.org
Scott R. Haumersen Sarah J. Kitsembel Lindsey B. Kromm Geoffrey M. McCloskey John A. Meicher Danica E. Olson
“As a student, I always enjoyed guest speakers. They gave real world insight as to what their careers were really like. As a professional, I give back by speaking to 5 to 10 student groups a year, knowing my background may make a lasting impact on a student.”
Wendy K. Potratz Todd B. Rakowski Kelly M. Sics Angela C. Thomas Jane A. Wochos Boula Xiong
“The different paths each of us on the symposium panel have taken within the not-for-profit field — health care, government, education, arts — was enlightening. My accounting education was the best foundation for me to grow from a staff accountant to a CFO where my focus is financial strategy. I hope the educators took that message back to their students.” Gail L. Boerema
Interim CFO, Luther Manor
Thank You! 2017
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VOLUNTEERS
l HIGH SCHOOL & COLLEGE SPEAKERS
Q&A ADAM J. WOZNICKI
Q. A.
How did you begin volunteering with the WICPA?
A few years ago I was asked by a former teacher to work a career fair and represent the accounting profession at Pius XI High School. Since then, I’ve helped with the WICPA high school speaking program, YES program, Junior Achievement BizTown, Accounting Careers Committee and college speaking program.
Q. A. Adam J. Woznicki speaks to Marquette University Beta Alpha Psi students.
Passion runs deep Adam J. Woznicki promotes the value of the CPA credential Mortgage Analyst & Tax Associate, First Centennial Mortgage, Brookfield WICPA involvement: Accounting Careers Committee, CPA2b writer, High School and College Speaking Programs, Junior Achievement's BizTown volunteer and YES program 18
Thank You! 2017
Who first influenced your decision to volunteer with the WICPA?
I think it all comes down to the initial ask. In general, I like talking to students and young professionals about the accounting profession. It’s treated me well over the years, and I like to make young people aware of the benefits of the CPA credential.
Q. A.
Tell me about your experience volunteering as a speaker during the Marquette University presentation.
I was impressed with the Beta Alpha Psi student leadership, especially their professionalism, organization and dedication to the profession. You can tell the college students put in a lot of work into their clubs.
Q. A.
What impact do you hope you made on the Marquette students?
I wanted to share my real-world experience and give them a realistic view of the credential and the CPA Exam. I wanted to let them know their career path does not have to be cut and dry, and they don’t have to be pigeonholed since there are so many opportunities and possibilities. Accounting is a technical skillset that you can learn, and it will give you the foundation to move up in business.
Q. A.
What skills and qualifications do you have that help in your volunteer role?
All the jobs I’ve had (including my current one) involve a lot of talking and general communication. Besides that, preparation is key. I think it comes down to understanding your material, knowing your audience and being confident.
wicpa.org
VOLUNTEERS
l HIGH SCHOOL EDUCATORS ACCOUNTING SYMPOSIUM
Q&A DOROTHY CONDUAH
Q. A.
How did you begin volunteering with the WICPA?
When I became a member, I was interested in promoting the profession, so I joined the Accounting Careers Committee. As an African-American, I wanted to help spread the word to underrepresented groups that an accounting career is within their reach. Education, afterall, is the ultimate equalizer to reaching one’s goals.
Q. A.
Why do you like volunteering for the WICPA?
The WICPA provides the platform and resources you need. Being a WICPA member gives you credibility as a presenter. It is also easy to represent an organization that strives to make a difference.
Dorothy Conduah volunteers at the High School Educators Accounting Symposium.
Q. A.
It’s a privilege to share information with high school teachers knowing they will share it with thousands of students. As a panelist, you also get the added benefit of learning from and connecting with other professionals and educators.
Accounting Q. for the future Dorothy Conduah shares professional experience with high school educators Assistant Controller, Madison College WICPA involvement: WICPA Educational Foundation Board of Directors, Accounting Careers Committee and High School Educators Accounting Symposium wicpa.org
Tell me about your experience volunteering as a nonprofit panelist at the High School Educators Accounting Symposium
What skills and qualifications help in your volunteer role?
A.
It helps to be enthusiastic about the mission and message. After that, it’s all about sharing your unique experiences. I like to share my global background because it shows how accounting is such a transferrable career with many different paths. As an example, I received my undergraduate degree in the United Kingdom before getting my CPA in the U.S.
Q. A.
What would you tell someone who’s thinking about volunteering?
The rewards are endless and outweigh the time you put in. Volunteering is an opportunity to make a true difference in students’ lives. It’s worth the investment.
Q. A.
What motivates you to stay involved?
Knowing that education is never done; it’s a continual process. Every time you volunteer you are reaching a different group of students and have a real chance of making an impact. I also believe it’s important to pay it forward. Just as others charted the path for us, we need to do the same for the next generation of leaders. To quote Muhammad Ali: “Service to others is the rent you pay for your room here on earth.” Thank You! 2017
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VOLUNTEERS
l JUNIOR ACHIEVEMENT
Q&A ALEXANDRA L. GOLDMAN
Q. A.
How did you first get involved in volunteering with WICPA? What activities do you do?
I volunteered with the Young Professionals Committee and helped plan events like our New CPA Banquet and Networking Nights. Last year I helped with BizTown, a Junior Achievement experience where young students function as part of a community and also learn personal and business finances.
Q. A.
Who first influenced your decision to volunteer with WICPA?
My firm advocates volunteering in the community as one of our main missions. They encourage us to get involved in things that we are passionate about.
Alexandra L. Goldman volunteers at Junior Achievement's BizTown.
Q. A.
Volunteering with WICPA is fulfilling because finance is important to every aspect of our world and often overlooked.
A bright future
Q. A.
Alexandra L. Goldman inspires students to succeed through Junior Achievement
Q. A.
Audit Senior, Sattell, Johnson, Appel & Co. SC WICPA involvement: Junior Achievement’s BizTown volunteer and Young Professionals Committee 20
Thank You! 2017
Why do you volunteer?
Tell us about your volunteer experience.
BizTown is facilitated by volunteers from businesses and financial firms. We guide students in taking on roles like mayor, CFO or banker. I worked with students to produce a TV show. It was hectic handling 10 excited kids, but it was inspiring to see them step up to lead, work together to get things done. There was never a dull moment. Why do you like volunteering for WICPA?
We have different interests in the Young Professionals Committee, but we all have similar goals. Networking and volunteering help shape where we want to go with our careers.
Q. A.
What would you tell someone who is thinking about volunteering? WICPA has many different options. Find something that piques your interest and try it out! wicpa.org
VOLUNTEERS JUNIOR ACHIEVEMENT The WICPA is a proud partner of Junior Achievement, an organization that helps children to value free enterprise through education programs. WICPA members attend JA BizTown, located in The JA Kohl’s Education Center in Milwaukee, and students learn how to create and run a business and manage money. Christopher M. Cholka Michael E. Friedman Alexandra L. Goldman Diana L. Henke Thomas W. Magnor Eric J. Matschull Paul A. Quackenboss Jane M. Weiss
Michael E. Friedman
Director, Scribner Cohen and Company S.C.
MAKE A DIFFERENCE – WISCONSIN WICPA members share their expertise and make positive connections with high school students while teaching them financial literacy skills and empowering them to make sound financial decisions. Donald F. Balchunas Charles F. Benjamin Michael K. Benton Mark S. Breheny Wayne C. Breitbarth
“I remember the days when I participated in Junior Achievement as a student. It was a tremendous learning experience. Now serving as a JA volunteer, the students seemed to have an equally enjoyable learning experience. I have a great time engaging with them and helping them learn important skills.”
Melodi L. Bunting Jon W. Debbink William J. Korducki Devin Millard Chelsea Rasmussen
Peter F. Schumacher Andrew W. Steeno Robert M. Wilson
“I’m involved with Make a Difference because, in my opinion, high school is the perfect time to begin building a foundation of principles involving personal financial management. Many of the kids we work with are earning wages and at a point where they’re making decisions about spending, saving and thinking about the future. In some cases they don’t know they’re at that point, but that’s why we’re there.” Peter F. Schumacher
Relationship Manager, Cleary Gull Advisors Inc.
READING MAKES CENTS SPEAKERS During National Financial Literacy month, WICPA members participate in the Reading Makes Cents sponsored by the WICPA. Members visit elementary schools and read to students about the basics of money. Rhiannon L. Blawat Kenesha A. Coleman Abbie Daly Amanda L. Doriot Scott B. Franklin Michelle Goetsch Jessica A. Greisch Monica M. Hauser
Diana L. Henke Nicole A. Judnic Lindsey B. Kromm Jeffrey T. Lemmermann Debra L. Lenz Errol J. Meinholz Susan M. Peck Kimberly A. Phalin
Larry J. Rose Lisa M. Salo Kelly M. Sics Amy L. Straubel Angela C. Thomas Barbara Vertein Hope H. Voigt Shannon M. Zur
“In doing this program, I realize the importance of talking to children about saving money and what we want versus need. This is an opportunity for some kids to hear about money and the concept of saving, which they may not be hearing at home. Sometimes, it’s just a nice reminder for them.” Monica M. Hauser
Partner, Hawkins Ash CPAs wicpa.org
Thank You! 2017
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VOLUNTEERS REALITY STORE Reality Store is a financial literacy event intended to teach students about real world financial situations. WICPA members man the stations where students go through simulations to open checking accounts; buy cars, houses, groceries, insurance; and interact with businesspeople. Jennifer M. Binsfeld Dorothy Conduah Robert T. Ganschow Patricia J. Howen
Linda L. Leikness Paul J. Nyffeler Lacey M. Puls Todd B. Rakowski
Jeanne M. Rotter Emily Sager Tiffany M. Ziegler
“I enjoy seeing high school students learn to manage finances when they spend a monthly paycheck at the Reality Store events. They begin to understand ‘real life’ situations as they are making choices about how to pay for their own housing, transportation, insurance and food. They’re frequently surprised about the high cost of child care.” Linda L. Leikness
WRITING FOR WICPA PUBLICATIONS
Chief Business Officer Deltanoid Pharmaceuticals, Inc.
Through writing for WICPA publications — On Balance, The Bottom Line and CPA2b — WICPA members are able to share their knowledge, receive visibility for their company and gain exposure to potential clients. They create thought-provoking articles about issues facing the accounting profession, including tax, fraud, technology and human resources. Michael D. Akers Nicholas J. Allen Renee R. Bardenwerper Stephanie Barganz-Ryan Christopher M. Cholka Joann Noe Cross Ann L. Daugherty David W. Gay Daniel B. Geraghty
Scott E. Hess Sarah E. Hughes Mitchell Jussila James T. Lindell Robert A. Mathers June F. Norman Briana Peters Benjamin R. Podraza Wendy K. Potratz
Paul A. Quackenboss Kevin M. Reardon Peter F. Schumacher Kelly M. Sics Gina C. Skibo Kortni Smith Rick J. Taylor Angela C. Thomas Matthew J. Westphal
“I’ve enjoyed writing for the WICPA, especially for CPA2b as it reaches students interested in the accounting profession. The publications the WICPA produces are very important to individuals entering the accounting profession, as well as those that have been in it for many years.” Briana Peters
Manager, Hawkins Ash CPAs, LLP
YOUNG ENTREPRENEURIAL SCHOLARS (YES) Young Entrepreneurial Scholars (YES) provides minority high school students a career-enhancing experience as they participate in a two-week program offering academic and professional development to prepare them for a business career. Afterward, students begin a six-week internship at various Milwaukee-area companies and WICPA members volunteer to host these internships. Kenesha A. Coleman William B. Coleman Jon C. Gaines John R. Heindel
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Thank You! 2017
Jessica M. Horning Ramon Robinson Stacy A. Stinson
“I am committed to the YES program because I support an inclusive, diverse and accessible profession for everyone. The demographics of our world and profession are changing. The WICPA supports and invests in the program, and I’d like to see even more Milwaukee area businesses become involved with it.” William B. Coleman
Managing Partner, Coleman & Williams, Ltd.
wicpa.org
MEMBERSHIP MILESTONES
(JAN. 1, 2016 DEC. 31, 2016)
1 YEAR Evan Agnew
Angie M. Booker
Krista Dank
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Jonathan Hamm
Kyle R. Andersen
Hannah Bovee
Mary E. Dennis Strand
Mitchell Feller
Ann E. Hanna
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John S. Bakunowicz Kyle Baldwin
Michael Baldwin
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Dru Denison
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Michael J. Galvin
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Nasstaran GhasemiYaghar Elisa M. Gilbertson
Jed T. Banas
“Since joining WICPA I have met so many talented CPAs that take their craft seriously and use their WICPA membership to never stop learning. The vast array of courses offered by seasoned professionals has helped me to hone my business skills to a higher level.�
Drew M. Barman Betsy Barnard
Douglass Y. Bartley Donna Beaumier Holly Beck
Steve Boylan
Tarrin Beck
Jody Butzen
Michelle L. Duerr
Abigail A. Gilsinger
Lauren Benben
Nicholas H. Calvelli
Nicole M. Dunbar
Amanda P. Giombi-Lorenz
Alyssa N. Benning Anna Benzine
Keegan Berger
Matthew W. Berry Robert M. Bishop Ana Blagojevic Scott Blazek
Chelsey Blodgett
Jeremy R. Blodgett Kristina Blomquist Jeremy W. Blount Bonnie Bobb
Jeremy Bonow wicpa.org
Mohammad Hayder Wyatt Heckel
Robert Heider
Marc E. Hofacker
Jamie J. Hoffmann Kara J. Hoier
Jin L. Holewinski Kim Hollermann
Colleen Holloway Sarah E. Hughes Kyle Hundt
Theodore R. Ibinger IV Semetria Jackson
Vincent Jankiewicz
Christian J. Janssen Jared Jasperson Diane Jerdee
Rebecca Kasprzak
Amber Beistle
Kiefer Bennett
Alissa K. Haumersen
Nathaniel J. Karls
Tyler Becker
Patrick J. Bender
Jeffrey R. Hatke
Klare M. Kalepp-Morines
President, Beacon Business Group
Rachel J. Becker
Alexis Belliveau
Keith E. Haselton
James R. Ibach II
Molly Bannan
Paris D. Beckham
Emily J. Hankes
Anna Callies
Thomas A. Carini Michael Cassidy Victoria Celsor Nicole Cerda
Lauren A. Chance
Chloe R. Chiuminatto
Md Anwar H. Chowdhury Joseph R. Clary Amber Cmejla
Katharine Coblentz Dayna L. Conradt
Jordan A. Costabile Jay Cottington
Nicholas Countryman William Curtis
Mitch Duley
Rebecca Giombi
Kayla J. Duncan
Ryan O. Goerres
Patricia Durand
Kimberly S. Dwyer Nicholas S. Ebert
Shelby T. Eckenrod
Christopher Edmundson Alison Eggleston Nolan T. Ells
Otoniel Encarnacion Diana L. Enciso Glen Erdman
Dana Estrada
Todd A. Etheridge Alecia Evraets
Christopher D. Faherty
Meghan Gold
Candice Gollon
Jesse S. Graewin Jolie J. Graf
James T. Graham
Sarah Gremonprez
Tenisha M. Grimmer Eric Grosskruetz
Wesley A. Grunke Renee Haag
Lauren Hageman Nichole Hagen
John E. Halvorson
Courtney Hamilton
Marina V. Katanaeva Zachary R. Katona Jared Kempel
Bryan P. Kieffer
Madalyn Kieker Jeremy M. Kilty Lisa M. King
Rebecca Kirst
Madi Klawitter
Ryan J. Kleefisch
Kimberly S. Knotts Jordan M. Kolb
Katherine A. Kostroski Jenna M. Krahmer
Joseph P. Krebsbach Lauren Krohn
Kristeen L. Krueger Paige C. Krueger Ryan J. Kupres Thank You! 2017
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MEMBERSHIP MILESTONES
(JAN. 1, 2016 DEC. 31, 2016)
1 YEAR, CONT. Ryan Kusek
Connor R. McNamara
Jeffrey Osvog
Brendan Romuald
James Stenstrom
Daniel J. La Haye
Joshua M. Merritt
Katelyn Otradovec
Justin T. Rooker
Evan C. Stich
Jennifer M. La Crosse Conner Laabs
Joseph Labellarte
Allen W. LaCrosse
Oluwatomisin Ladeinde John Laird
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Adam M. Lembcke Jason Lent
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Kristy M. Leutermann Brianna Lindow
Daniel Loderbauer Lucille Loessin Katie Loomis Sara Loose
Javier Lopez Kelly Loy
Caroline Lucero Erin Mader
Taylor Madigan
Daniel R. Malfroid Jeff Mallegni Anne Mank
Ethan J. Mank
Leah Manteufel
Jonathan T. Martin Michael J. Marty Syed Masud
Derek Matthies
Adam J. Mayster
Andrew McCabe
Owen J. McCormick Jr Elizabeth McCoy
Martin B. McEvoy
Elizabeth McMasters 24
Thank You! 2017
Tyler Menzer
Benjamin Mertes Devon Mertins Tyler J. Metz
Ryan D. Meyers Lauren Michelz
Rodney L. Michna Jr Edwin A. Miller Sam Miller
Lauren L. Mitchell William Moilien Michael Moles
Stephanie J. Mondloch Trevor Morris
William J. Morris Britany Morrison Patrick Motiff
Cory E. Moudry
Tashanna M. Mousel Ryan Mroczenski
Courtney H. Mrotek
Kylie M. Muehlbauer Ashley Mueller Chad Mueller
Josh J. Mueller
Michael P. Mullen
Laurie L. Mundinac Cheryl Muscha Brett Muzzy
Marcus Narvaez McKenzie Neal
Alexandra Nelson Jamie K. Nett
Kendra A. Neuville
Nicholas Newhouse Kelly Niemuth Mason Nindl
Angela M. Nordskog Jared Nummerdor Paul C. Nylen
William R. Oaks
Kristine M. Obrecht Karen Oram
Jessica OSullivan
Zachary Oszman Angela J. Otto Brian Palm
Kirsten Pamperin Brady P. Paschke Linda Passaglia Joshua Pearce
Robert A. Perry
Arlene Petersen
Mitchell Pezanoski
Theresa Phillips Malak Anne Platteter
Kyle W. Pockat
Benjamin R. Podraza Ryan Popp
Matthew A. Porcaro
Claryce L. Porzondek Esai Powell
Jay W. Pribek
Alyssa A. Prost
Randall S. Prost II
Shawn Pucylowski Jill Punzenberger Mara Ragland
Rebecca Ramsey Kelly Raquet
Kate Rasmussen
Nicolas P. Rasmussen Joseph Reda IV
Joseph B. Reichert Robert L. Remiker Andrew Richard
Alicia M. Richmond Tasha L. Rieder
Daniel E. Riehle Kinsey L. Riley Alyssa Rinelli
Charles Risse Ryan Ritchay Adela Rivera
Jesse W. Roberts
Christine Roggemann Luke Rogness
Shannon G. Roldan
Joshua D. Ronsman Matthew Rosenheimer Marissa Rukamp Jillian Runde
Matthew L. Rusch Andrew Ryder Derek Sabin
Joe Salzman
Stephanie Sanderfoot Steve A. Santek
Paul L. Schaefer Katie Schea
Kevin Scheibel
Steven C. Scheid
Michelle Schensema Michael Schirmer
David K. Schlichting Marcus Schmidt
Michael H. Schroeder Tyler J. Schuelke Stefanie Schuh
Eileen M. Schultz
Angela Schumacher Sara N. Schuman Darren G. Schutz Tim Seidel
Lauren Seifert
Elaine J. Seiple
Donna J. Severson Joshua J. Sexton
Patrick R. Shannon Dalia Shawar
Jeffrey T. Sheahan Rebekah A. Shull Scott Sibik
Nicholas W. Simon Aplinderjit Singh
Brigette J. Singletary Cullen O. Small
Shannon D. Small Nathan W. Smith Victoria G. Smith
Amber K. Stamsta Susan K. Stehula
Grant Stetzer
David R. Stone
Susan M. Strautmann Morgan L. Strick Brady Stumpf Erin Sweet
Emily Swiecichowski Matthew D. Taylor Amy Tersine
Maria Thayer
Rachael Thompson Aaron W. Toll Ryan Unruh
Joshua T. Urness
Amalia F. Uselman
Ashley Vandermause Dana Ver Kuilen Ryan Vincent
Lucinda Vondra Ashton Voss
Brandon Wagner Ian Wallace
Valerie Warzon
Samuel M. Watts Jacob Weis
Megan Welsh
Lauren M. Wester James R. Westfall
Rachelle A. Westmont
Melanie E. Westphalen Jacob Whitlock
Nicole L. Whitty Robyn Wiemer
Andrew Wienke
Catherine Willkomm Adam Wolff
Kevin A. Wood Jing Wu
Tim Yang
Caleb Ziebell
Jillian Zimmerman Nick Zogoplos Vlado Zrnic
wicpa.org
MEMBERSHIP MILESTONES
(JAN. 1, 2016 DEC. 31, 2016)
5 YEARS Courtney L. Ader
Catherine M. Adrian Nicole Alia
Amanda Anderson Kelly E. Annen
Keith M. Arnold Sue A. Baacke
Stanley M. Babicz
Joseph F. Balus III Lisa Belli-Fuchs Fay A. Berry
Robert M. Biller
Kelsey Greiber Kyle J. Gruber Kimberly A. Gruetzmacher Daniel J. Gryskiewicz Luke M. Hartzheim Timothy R. Hasko Benjamin J. Hauser Ashley E. Hebert Dave Heiliger Carol L. Herwig Wendy J. Hirman
Trenton J. Kleist Tyler J. Kleppe Marcus P. Koehl Danelle K. Kosa Scott D. Kosmo Lindsey B. Kromm Felicia M. Krueger Seth Kuehnel Jenny L. Lagerwall Kimberly M. LaPoint Andrew Lato
Kathryn M. Maurer Heather A. Mentel Lori A. Miller Rosie Moua Brian J. Murray Alexandra H. Nolan Kelly K. Nolan Douglas J. Obermann Alyssa N. Oberst Christopher P. Olson Nicholas A. Otten
Nicholas B. Sabatke Lindsey L. Sabelko Derek A. Salzwedel Craig S. Schessler Valerie Schneider Catherine M. Schweigel Andrew J. Setz Kelly A. Shaffer Mathias K. Shefchik Howard D. Siegal Jon J. Sisulak Jr
Lucas A. Bittner
Lori A. Siverling
Wendy J. Brown
Matthew J. Soderman
Todd Butz
Nathan R. Byers
Jeffrey P. Spiegelhoff
David Canedo
Jennifer M. Steiner
Angela T. Cascio
Murtiyati Sutanto
Brett J. Cable
Amanda J. Spindler
Kimberly L. Cantwell
Sara Stenz
Dalynn D. Cato
Paul A. Taylor
Aaron Cook
Steven F. Coppersmith Jennifer A. Craig
Libby Cummings Jessica J. Dahl David Deater
April L. DoBas
“Being involved in the WICPA is a grassroots opportunity to give back to the profession that has given us so much. Joining the Public Policy Committee gave me great insight into Wisconsin state government, and participating in Advocacy Day has enabled me to meet face to face with legislators and their staff, advocating for issues important to our profession.�
David J. Donze
Stanley M. Babicz
Meghan M. Froehlich Boniface R. Gabriel Jon C. Gaines
Julie A. Gallina
Christopher W. Gannon Cathy L. Gardapee Jason L. Garland
Ashton L. Gebert
Troy J. Goodweiler Jason Gorgen wicpa.org
Jim Van Pelt Matthew P. Vaughan
Ryan S. Weber
Robert D. Fabich
Cassandra K. Friese
Jeffrey D. Van Pelt
Lindsey M. Wallace
Rainie Ernst
Gregory G. Feucht
Bridget C. Van Laanen
Emily J. Vondrum
Wayne Ehlert
Brian T. Falk
Marlene Udovich
Nathan G. Volkomener
Principal, CliftonLarsonAllen
Anthony D. Dorner
Airlea Tidwell
Sarah A. Hofkens Brett J. Hofmeister Callie J. Jennaro Betsy L. Jessie Sarah Johannsen Sara M. Johnson Louann A. Kalinowski Melinda J. Kanavas Vanessa M. Keister Marcy A. Kempf Gregory A. Kenworthy Leah L. Keys Ashley M. Kleibor
Brian J. Leben Jessica A. Lee Tamara L. Lee Sarah A. Lemke Matthew S. Lohr Nicholas E. Long Katlin M. Longfield Ariel M. Lorge Wai Ping Ma Wade P. Maleck Alexander J. Marek Andrew J. Mathes Dawn M. Mau
Larry E. Ouellette Paul D. Ouweneel Rachael L. Oxton Rebecca N. Pearson Telia D. Peter Alicia Poppert Jacob M. Power Brian M. Rak Kevin M. Reardon Andrew N. Rebstock Stacey A. Rogers Matthew W. Roller Jennifer L. Rundman
Colleen M. WeberRutherford Alyssa M. Weinand Matthew J. Whalen Sarah J. White Cara R. Wolenec Clint R. Wondra Boula Xiong Thomas M. Young Xijia Zhu Daniel Ziegler II
Thank You! 2017
25
MEMBERSHIP MILESTONES
(JAN. 1, 2016 DEC. 31, 2016)
10 YEARS Sean M. Auger Erin M. Belby Aaron D. Betry Jennifer M. Bieck Jeffrey T. Blattner Rhiannon L. Blawat Christopher R. Blaylock Frances E. Bosze Jill M. Boyle Jason A. Brandner Dana E. Brunstrom Deborah A. Bukouricz Mark Burbey Henrik W. Clausen Jane M. Copeland Brian Dahlk Abbie Daly Jeffrey T. Dejno Travis L. DeLucenay Jesse J. Ehlers Robert Eldridge Michael D. Erdmann Micah M. Feinberg Beth D. Frankey Robert M. Freiboth Jeffrey T. French Rhonda K. Fritz Benjamin T. Garrity Krystle L. Gertschen Dana L. Geyser Joseph T. Giuliani Steven T. Grover Ryan D. Grunewald Daniel R. Haag Stephen J. Hall Natalie A. Heinan Brett F. Held Laura C. Heleniak Julie B. Hermsen Paul M. Hirthe Robert L. Hoffer Barbara J. Hofstetter Kathryn M. Horan Kirsten M. Houghton Justin K. Huebner Tina M. Huisman
26
Thank You! 2017
The WICPA honored members celebrating 10 years of membership at the 2017 WICPA Member Recognition Banquet and Annual Meeting on May 4 at the Harley-Davidson Museum® in Milwaukee.
“The WICPA has supported me in numerous ways over the last 10 years. One of things I enjoy doing to further the profession is speaking to students at career fairs and classroom visits. Recently, I participated in the financial literacy program, Reading Make Cents, for elementary students.” Rhiannon L. Blawat
Controller, Kahler Slater Architects
Matthew R. Janz Stacy E. Javorek Donn A. Johnson Matthew R. Kabitzke Nathan K. Kalepp Melissa R. Kempen Laura L. Klocke Kristen J. Kolpack Sherry L. Korotev Amy L. Kowalchuk Richard A. Krueger Billie J. Landgraf David A. Laufenberg Valerie L. Laufenberg Kevin M. LeMahieu Brad J. Lois David C. Louden Tammy L. Lundgren
Roxanne M. Lutgen Shana K. Magill Tanya L. Malaney Janelle L. Marotz Stefanie A. Mattson Amanda R. Mboga James Mieritz Adam J. Mueller Marlin Nelson Matthew T. Nelson Danielle E. Oberndorfer Arien L. OHeron Craig W. Olsen Andrew P. Osterberg Anne T. Paikowski Krista L. Polansky Georgi Raykov John R. Reinhart
Scott M. Richter Ramon Robinson David J. Rupp Brenda J. Rusch Jeannine M. Saksefski Matthew J. Schaefer Heather J. Schilcher Amy R. Schindler Corina R. Schoenke Erik J. Schuchardt Gregory J. Seidl Yelena Shoytova Cory J. Silseth Regimond R. Smith Donald A. Soukup Kimberly M. Spiess Jason J. Steinhoff Elizabeth A. Stephens
John M. Stetzenbach Carolyn L. Stittleburg Stephanie A. Sydow Bryan J. Tomczak Jonathan T. Trautman Ryan T. Trezek Yigit Uctum Brian G. Van Dreel Gail M. Van Dreel Scott R. Vanden Heuvel Steven J. Wanninger Joanna L. Waxler Bradley J. Weckwerth Craig A. Wesemann Peter E. Wick Noel L. Willis Karl F. Winderl Louis J. Zanon
wicpa.org
MEMBERSHIP MILESTONES
(JAN. 1, 2016 DEC. 31, 2016)
25 YEARS Terry A. Abraham
Bradley G. Frank
Paul A. Akre
Randolph O. Frey
James R. Aho
Eugene R. Alberts Philip A. Ames
Sandra M. Ammerman David L. Arn
Laura J. Arnow
Walter O. Bahr III Dawn M. Ballard
Douglas A. Ballweg
Carl E. Bardenwerper
Thomas W. Barnetzke Kevin A. Behm Todd A. Behm
Michael R. Benes
Deborah L. Benning Vincent J. Beres
Cynthia E. Berndt Stephen A. Bien Richard J. Blair
Brian T. Boehm
Brian L. Bohmsach Kelly J. Bradley Robert Bricker
Maria V. Bruggink Kathleen J. Bue
Thomas E. Campbell Edith I. Christian
Edward H. Cichurski William H. Coe
Margaret P. Coluccy Anthony J. Cords
Robert J. Cottingham Julie A. Craig
David L. Czernicki
Kristine R. Davidson Terry J. Davis
Karl M. Dickson
David A. Dirksmeyer Kelley N. Draeger Debra J. Duick
Michael A. Durst John P. Ernst
Brian J. Felland David W. Feller
Richard J. Fiegel wicpa.org
Lisa M. Frey
Nancy L. Friebel Carol T. Fritsch
Gregory J. Galvan Gregg R. Gassner Terri L. Gayhart
Thomas J. Giesen
The WICPA honored members celebrating 25 years of membership at the 2017 WICPA Member Recognition Banquet and Annual Meeting on May 4 at the Harley-Davidson Museum® in Milwaukee.
Jodine V. Gill
“Over the last 25 years, my most enjoyable time as a member has been my work with the WICPA Educational Foundation. Being involved has given me the opportunity to make many connections with others in the profession. I also feel that I’ve made a difference in promoting our profession.”
Lori A. Glynn
Paul G. Gorski
Charles Lee Gregorich Thomas L. Grimm
Suzanne M. Haese
Darci L. Middaugh
Julie A. Hahn
Partner, RitzHolman CPAs
Jeffrey D. Haigh Richard J. Hall
Susan V. Halpern Edward M. Hau
William D. Hering
Troy G. Hildebrandt
James J. Hinnendael Virginia L. Hinz
Bruce E. Hoehne
Patrick J. Holzem John R. Honadel
Michael C. Hubman John A. Imp Jr
Kevin L. LaLuzerne Catherine A. Lee
Linda L. Leikness
Sherri L. Lemmer
Michael W. Lester Lee A. Liermann
Mark J. Linzmeier
Mark A. MacDonald
Thomas J. Marciniak Joseph R. Mauel Robert Mayer
Kevin M. Janke
Barry W. Mayhew
Ann M. Joda
Geoffrey M. McCloskey
Kari M. Johnson
David A. McRoberts
Douglas D. Jorde
Steven R. Metz
Aurelea A. Kawula
Seth R. Mickelson
Amy S. Kerwin
Jeffery S. Miesbauer
Kathleen J. Kollross
Mary T. Minch
Catherine A. Krueger
Angela K. Mutch
Doug L. Janssen
James R. McCann
Eric C. Johnson
Daniel C. McConeghy
Tamara J. Johnson
Christopher M. Menard
Kevin A. Kalnins
Patrice A. Michaels
Ronald L. Kellen
Darci L. Middaugh
Ann-Marie Kirst
Dennis W. Miller
Thomas H. Koplin
Joseph G. Mohlmann
David A. Kurihara Patrick A. Kvitek
Mary L. La Macchia
Peter M. Nagel
Jeffrey G. Neddo Laura L. Neitzel
Joseph C. Neuberger Dirk S. Nohre June F. Norman Lea E. ODay Mary Ann Ogan Jerry W. Paschke John C. Patzke Deborah A. Paukner Charles J. Peters Mark B. Potts Jr David J. Prestigiacomo Nancy M. Rice Ramona L. RogersWindsor James D. Romnek Michael P. Ross Kimberly K. Ruef Sean W. Rutter Timothy J. Ryan Michael V. Salm Rita A. Sauer-Hissom Ruth Schenning William R. Scherkenbach Verlynn C. Schmalle Susan A. Schmidt Scot W. Schneider Jan C. Schott David G. Schulz Christopher J. Scott Kris M. Semler
Karen J. Slaminski Gerald R. Spies
Robert D. Stoehr Brian J. Strnad
Raymond F. Suennen Todd J. Sweet
John J. Swenson Daniel T. Szidon Lynda S. Tanner Glen E. Tellock Eric J. Thomas
Gary S. Thompson Denes L. Tobie
Maria A. Totzke
Jill D. Tyczkowski
Jon J. Tyczkowski
Michael A. Vanden Hogen James R. Walker
Elizabeth K. Watry Peter J. Wautlet
Terry A. Weisensel
Michele M. Wettstein Valecia E. Whitney Mark A. Wiebe
Andrew D. Willett
David W. Williams Jean M. Williams
Janet R. Zblewski
Pamela K. Zendek
Thank You! 2017
27
MEMBERSHIP MILESTONES
(JAN. 1, 2016 DEC. 31, 2016)
50+ YEARS Lawrence W. Abler
George L. Gissell
William K. Appel
Harvey A. Gobis
Robert L. Albrecht
Jerome W. Aronson Dennis H. Asmus Curt J. Baier
Terry C. Balderson Alice M. Bauer
Dennis W. Bersch Sr
Michael M. Berzowski William J. Bollom
Edward B. Bookstaff Jan M. Bovee
Darryl L. Boyer
David J. Broberg
Darwin C. Broenen
Donald M. Broesch Lloyd W. Brown
Leroy J. Bruechert Thomas C. Bugel John P. Bullock Francis E. Butz
Donald R. Carlson Raimond Cerbins Irving L. Chortek
Wesley R. Christensen Robert D. Cohen Robert E. Conlin
Michael W. Culligan Howard H. Dahms Robert J. Daley Sr John P. Darling
Bernard O. Davis
William G. DeWitt Thomas J. Duffy
Robert H. Eldridge Don M. Enders
Charles E. Engelhardt Robert M. Fahres
Raymond G. Feest Ronald L. Felten Bertren D. Figi Paul S. Fishkin
Rockne G. Flowers Spencer L. Francis
Donald L. Freyberg Jon C. Gage 28
Thank You! 2017
David C. Gisselman Gene A. Gohlke
Mark J. Gorman Franklin P. Graf
Stephen N. Graff
Theodore F. Gunkel Wayne J. Hilbelink
Herbert M. Hillman Gary Hoff
John L. Hoffmann
The WICPA honored members celebrating 50 years of membership at the 2016 WICPA Past Chairs Dinner on Sept. 29 at the Delafield Hotel in Delafield.
Jerome L. Holden
Robert H. Horning Jr
“I remember the day in 1966 when the managing partner of the Milwaukee office of Touche, Ross, Bailey and Smart congratulated me on passing the CPA exam. He said the firm would pay my WICPA dues and strongly encouraged me to participate in WICPA activities. My involvement with the WICPA has been helpful in providing a great career for me, my wife and family. I strongly encourage all members to be involved in WICPA activities to help shape the future of the CPA profession we all love so deeply.�
James R. Hornung Arthur L. Hotvedt Richard W. Hoy Robert J. Iglar
Lawrence H. Jansen Orville W. Jensen Arthur F. Jeske
David M. Johnson
LeRoy C. Schmidt
Willard M. Johnson Robert W. Jonet
Retired CPA and former WICPA Executive Director
Robert H. Jorgenson
David M. Leslie
Alan H. Noennig
Gordon E. Schaefer
Robert G. Kastner
Frank S. Macek
Glen Nordin
Franklyn H. Schellinger
George C. Kaiser Jr James W. Kiefer
Raymond F. Kiewit James J. King
Robert B. Kirkpatrick Raymond W. Kitson Beverly A. Klumph Richard J. Kneiser Thomas J. Kohl Robert F. Kolb
Willis D. Krause Bernard Kristal
Maurice A. Kryshak Bernard S. Kubale Duane W. Kuehl
Warren H. Kukla Martin A. Kult
Maynard A. Kunschke Lawrence Lauwasser Ralph N. Lazar Jerry A. Leer
Burton H. Levine Marilyn B. Mayr
Paul C. McDonald Jere D. McGaffey James J. McGillis Donald M. Meier Lloyd C. Meier Frank M. Metz
Charles L. Miller
Eugene J. Miller
James R. Modrall Thomas P. Moore
James F. Morrison
Walter J. Mundschau James J. Murphy Armin H. Nankin David L. Nelson
Howard G. Nelson Robert E. Nelson Robert L. Neu
Norbert Nevid
Dale A. Nordeen Jack R. O'Donnell David R. Ohlinger Wayne W. Oleson Glen L. Olson
Thomas J. Oswald James W. Parsons
William C. Parsons
Michael M. Penner Mills C. Perry
Alphons Pitterle Joe Public
Herbert C. Puetzer Otto R. Radke
Thomas G. Ragatz
David M. Ragsdale
Eugene M. Recknagel Marvin F. Reitz
James W. Riedl
Bruce J. Roberts
Robert J. Ruttgers
John F. Schatz
LeRoy C. Schmidt John H. Schmitz
Raymond W. Schmitz Jr Howard M. Schnoll
James B. Schommer Harold L. Schroeder
Norman R. Schroeder Robert N. Selberg
James M. Shellow Philip J. Siegel
Harold R. Siekert
Norman J. Smaglik Grant A. Smart
Edmond L. Smith George E. Smith William S. Spitz
Raymond J. Stalowski Robert C. Stenman Robert A. Stephan Gilbert J. Stielow
wicpa.org
MEMBERSHIP MILESTONES
(JAN. 1, 2016 DEC. 31, 2016)
50+ YEARS, CONT. Edward T. Stone Fredrick C. Strey Jack C. Susmilch James A. Sweet Norman D. Thingvold Donald Thut Donald J. Trawicki
Harold C. Trescott Donald H. Tushaus George W. Ulseth Neil H. Van Der Jagt Gerald M. Vande Loo David L. Vollmar Howard C. Volz
DONATIONS
Joseph E. Voyer Robert L. Vrakas Donald S. Wagner John R. Walicki James H. Walsh Patrick W. Walsh Victor N. Weiler
Jordon A. Werner Richard M. Wettstein Walter B. Wieckert John F. Wilke Kenton E. Williams Ivan J. Wilson Donald E. Witt
Edward J. Wojtal James W. Wright Clifford J. Zahn Walter J. Zimbrich Donald O. Zimdahl
(JAN. 1, 2016 DEC. 31, 2016)
CPAC/LIF CONTRIBUTORS Heather S. Acker
Maria V. Bruggink
William O. Evenson
Todd D. Hagedorn
Gregory A. Kenworthy
Michael D. Akers
Gregory G. Butler
Phillip D. Fader
Christopher J. Handrick
Karen K. Kerber
William R. Ahlstrom Thomas J. Alberte
Ronald J. Altenburg
Christine M. Anderson Brandon D. Andries Nicholas G. Ansley Inga M. Arendt
Christa M. Baldridge Greg J. Barber
Paul H. Barstad
Paul F. Batchelor
Randall H. Beard
Lucien A. Beaudry Mary J. Behling Todd A. Behm
Danny R. Beine
Timothy J. Beine
Donald N. Bernards Todd C. Bernhardt Douglas K. Berry
Jeffrey T. Blattner Brian G. Bohman
Raymond H. Boysen Jr Kelly J. Bradley
Jeffrey J. Bramschreiber
James D. Brandenburg Melaine D. Brandt
Pamela R. Branshaw Jamie C. Brown wicpa.org
Brian T. Buchholz Lonny J. Charles
Kevin L. Cherney
Nancy A. Cherney
Lee J. Christensen
Crystal L. Christenson
David O. Christianson Craig A. Cookle
JoAnn M. Cotter
Robert J. Cottingham Lisa M. Cribben
Christine M. Dahlhauser Jeffrey W. Danen Mark P. DeBroux
Kenneth P. Demerath Paul G. Denis
Brad W. DeNoyer Chad R. Derenne Jeff Dewane
Katherine A. Diederich Mark V. Diederich
Andrew N. Dilling Jodi L. Dobson Rick E. Dreher
Amy M. Driessen
Jeffrey W. Dvorachek Barbara G. Ecklond Wayne Ehlert
Brent T. Engelsma
Mark O. Faanes
Anthony D. Faust Linda J. Feirn
Christine M. Fenske
Michael F. Fitzpatrick Bradley G. Frank
Stephen L. Franke
Michael E. Friedman Sandra L. Friess Sara L. Funk
Joseph R. Galarowicz Karin M. Gale
Robert T. Ganschow Joshua D. Ganshert Lynn M. Gardinier Jessica B. Gatzke
Thomas J. Giesen David J. Globig Carla A. Gogin
William D. Goodman Kurt E. Gresens
Thomas L. Grimm Craig R. Grinde
Jeffrey A. Gross
Bryan F. Grunewald
Brian M. Gunderson
Michael G. Gustafson Douglas W. Haag
Randall W. Hackbarth
Lonnie P. Hampton
Steven G. Handrick Ryan J. Hanson
Theodore E. Hart
Katherine L. Hauser Monica M. Hauser
William G. Heinrich
Vicki V. Hellenbrand Kim K. Heller
Kevin R. Heppner Russell A. Hissom
Allyson J. Hofstede Tammy J. Hofstede Traci J. Hollister
John R. Honadel Terry L. Hoover
Kirsten M. Houghton Laura Huggett
Wade R. Huseth Kevin M. Janke
Henry A. Jasper
Sandra K. Jensen Jane F. Jerzak Tom Jezo
Randy L. Juedes
Keith I. Kamperschroer Thomas L. Karman Neil R. Keller
Michael R. Kendhammer
David A. Kerber
Kenneth D. Klemm Philip S. Klemme John A. Knepel Brian Knoll
Timothy A. Koechel Mark S. Koehl
Corey J. Kolbe
Michael W. Konecny Thomas W. Kosler
Donald W. Kossow Sr Todd W. Kostman
Daniel T. Koszalinski Keith E. Koszarek
Jeffrey W. Kowieski Jay M. Kramer
John D. Krause
Thomas M. Krieg
Tony G. Kromanaker Kurtiss R. Krueger Mark P. Kruncos
Gregory J. Ksicinski
Michael G. Kuechler Daniel Kufeld
Keith A. Kulas
Kathleen J. LaBrake William J. LaBrake
Cynthia L. Lamphere Wendy L. Landrum Thank You! 2017
29
DONATIONS
(JAN. 1, 2016 DEC. 31, 2016)
CPAC/LIF CONTRIBUTORS, CONT. Dennis J. Langenberg Kenneth J. Lardinois Nicholas S. Lascari David S. Laske Ryan Laughlin Abraham H. Leis Debra L. Lenz Terri M. Lillesand Kevin M. Loomans Jessica H. Mac Naughton David L. Maccoux Alan M. Mader Randy S. Mahoney James J. Malczewski Ryan Maniscalco Carl L. Marzolf James R. Mathes Martin P. Mathias LeRoy W. Matuszak Tami W. McCann Joshua M. Meinen Deanna Merryfield James R. Michels Mark W. Miller Randall L. Miller Thomas J. Milliken Mary C. Miske Karen A. Monfre Wayne T. Morgan Dale E. Muehl Todd A. Mueller Josh Mueth Andrew Mugerauer Jeffrey R. Munger Craig D. Nelson Eric A. Nelson
Scott A. Nelson
William J. Ritchay
Jill L. Sherry
Joel G. Nettesheim
James E. Rose
Gina C. Skibo
Patrick J. Ness Brad Netzel
Chad M. O'Brien
Daniel T. OConnor Daniel J. O'Leary Randall K. Olm
James A. Olson
Norman H. Roller Michael P. Ross
Michael I. Ruby
Michael P. Rusch
Matthew J. Schaefer Rene C. Schaefer John L. Schafer
Kimberly M. Shult Andy W. Slinger Carrie S. Small
Carver Smith III
Markalan T. Smith
James A. Smolinski Mark S. Sobczak
“As a CPA and partner in a public accounting firm, I feel it’s important to support on a statewide basis the legislative efforts of the WICPA by contributing to CPAC/LIF. Often practicing CPAs don’t realize the tremendous amount of effort that goes into monitoring legislation that can have a dramatic impact on our profession. Without our financial support, we wouldn’t see the success we do.” Robert J. Cottingham Partner, Wipfli LLP
Jeff Oonk
Kevin D. Schalk
Gregory A. Sofra
Jason Page
Corina R. Schoenke
James R. Stahl
Steven J. Overly Krista K. Pankop Bryan L. Pautsch
Donald R. Pedersen Daniel P. Pichler
Holly S. Pokrandt John F. Prophet
Steven A. Pullara
Gerald J. Schmit Jr
Eugene R. Schramka Carl E. Schultz
Scott R. Schumacher John H. Schwab
Daniel A. Schwarz Richard A. Scott
Thomas J. Sheahan
Mark J. Spaeth
Laurie K. Steger
Terry T. Strittmater Brian J. Strnad
Jeffrey E. Stubbe Daniel T. Szidon Rick J. Taylor
Edward M. Terry
Angela C. Thomas Steven M. Thompson Denes L. Tobie Dennis F. Tomorsky Jason M. Totzke Jonathan T. Trautman Corey C. Tremaine Eric P. Trost Wendi M. Unger Thomas E. Unke Christopher R. Van Straten Mark G. Vance Matthew P. Vanderloo Michael R. Vesel Brent R. Wagner James J. Wagner Brian H. Walczak Dan C. Walker Robert C. Watson Peter J. Wautlet Theran J. Welsh Douglas R. Wendlandt Mary J. Werner Glen E. Weyenberg Randall J. Wichinski Thomas G. Wieland Debra A. Wiora John P. Wisniewski Russell L. Wolff William A. Wong Aaron W. Worthman Daniel J. Young Laura R. Zach Kenneth R. Zacharias Chad M. Zeller Robert D. Zemple III
Making voices heard Making regular donations to WICPA Political Action Committee (CPAC) or the WICPA Legislative Involvement Fund (LIF) ensures that the accounting profession continues to have a strong presence in Wisconsin’s legislative regulatory activities. 30
Thank You! 2017
wicpa.org
DONATIONS EDUCATIONAL FOUNDATION CONTRIBUTORS Lawrence W. Abler Michelle M. Adams William R. Ahlstrom Michael D. Akers Robert L. Albrecht Ronald J. Altenburg William G. Anderson John C. Andres Richard J. Anheier Keith M. Arnold Laura J. Arnow Thomas I. Baker Steven C. Barney Lucien A. Beaudry Connie M. Becker Donald J. Becker William C. Beisenstein David A. Benner Kathryn L. Bennett Bruce L. Beren Michael J. Berns Sr Lawrence C. Bittner Karla E. Blair Richard L. Blamey Jennifer M. Bogli William J. Bollom Aldo Bonfiglio Barry E. Borchert Richard J. Boulay Erin J. Breber Steven J. Brettingen Merlin E. Breunig Darwin C. Broenen Lloyd W. Brown Michael J. Browne Dana E. Brunstrom David P. Brzeczkowski Thomas G. Buresh Suanne M. Cain Jennifer Campbell Fahey Joshua J. Carmichael Dennis L. Carnes Raimond Cerbins Jon S. Chamberlain
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Stephan J. Chevalier
Daniel R. Diedrich
David C. Fohr
Christopher M. Cholka
Corey A. Donnell
Karl E. Fraedrich
Mark R. Chiuminatto
David O. Christianson Edward H. Cichurski William B. Coleman Cheryl A. Connor Robert E. Cook
Lisa M. Cribben
Michael D. Donahue James L. Dorman
Benjamin E. Douglas Rick E. Dreher Dale J. Ducat
Thomas J. Duffy
James W. Duquaine
Robert J. Foulks Jr Spencer L. Francis Jeffrey A. Frank
Gary H. Friedman
Michael E. Friedman Anthony J. Fuerst Jon C. Gage
“It is important that we, as CPAs, provide financial support for the Foundation, of which its main purpose is to enable future CPAs to choose our profession, and help it flourish. I valued my time as treasurer of the Foundation in the early 1990’s, when we expanded our scholarship and diversity programs.” Eugene J. Miller Retired CPA
Joann Noe Cross
Robert H. Eldridge
Marvin A. Ganser
Jon S. Danforth
Kathryn Erickson
David M. Geertsen
Gary L. Dahlen
Jeffrey A. Davis
Gerald E. Denor
Suzanne M. Denzine Patti L. Desrosier Jeff Dewane
William G. DeWitt
Kermit L. Ellefson Gary A. Ertel
Deidre A. Erwin Fred G. Farris
Carol A. Fischer
James H. Fischer Paul M. Fischer
Jessica B. Gatzke
Sharon A. Geertsen John A. Gerold
Charles E. Gierl Alan J. Giuffre
Daniel L. Goelzer Gene A. Gohlke
Robert C. Goldie Kathryn L. Golsteyn William D. Goodman Richard C. Gordon Mark J. Gorman Thomas R. Gramins Kurt E. Gresens William P. Grimmer Randall S. Grobe Douglas W. Haag David A. Hagen Steven G. Handrick Jean M. Hansen Ann M. Hanson Ryan J. Hanson Walter T. Harmann Theodore E. Hart Martin G. Hartwig Scott R. Haumersen Katherine L. Hauser Leslie Hauser Elizabeth Hazi Daniel J. Heerey John R. Heindel William G. Heinrich Keith D. Helm Diana L. Henke Joy L. Hertlein John M. Hicks Michelle M. Hicks-Tobias Herbert M. Hillman Allyson J. Hofstede Tammy J. Hofstede William T. Hogan Jon N. Homstad James R. Hornung Michael J. Howard Lynne H. Huebschen Joseph P. Imhoff Mary D. Ironside Samuel Jackoyo Merry L. Jaeger George S. Jaloviar Christine Janssen
Thank You! 2017
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DONATIONS EDUCATIONAL FOUNDATION CONTRIBUTORS Maria Jarvi Mark C. Johannsen Dale W. Johnson David M. Johnson Renee M. Johnson Michael A. Juneau George C. Kaiser Jr Carl F. Kantner James A. Karpowicz Marci S. Katz Joseph L. Kaufmann Lawrence M. Kean Neil R. Keller John R. Kellerman Gregory M. Kellesvig Brian M. Kelley James W. Kiefer Raymond F. Kiewit Louis J. Kisielewski Raymond W. Kitson Steven C. Klima Fr. Kurtis J. Klismet Beverly A. Klumph Jeffry D. Knezel Tricia A. Knight Michelle R. Knutson Kevin M. Koehler Thomas J. Kohl Robert F. Kolb Rebecca K. Komisar William L. Komisar Thomas L. Koops Rosanna L. Kopling Thomas G. Kortas William L. Kowieski Nicole C. Kraus Glenn R. Krieg Bernard Kristal Arthur E. Kronenberg Jr Keith A. Kulas Robert P. Kult Gregory P. LaFreniere Billie J. Landgraf Nicholas S. Lascari
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Thank You! 2017
David P. Lauer Robert A. Leack Jack G. Lee III Jerry A. Leer Debra L. Lenz Kirit D. Lezotte Ronald A. Ligman Terri M. Lillesand Richard D. Lindgren Jon R. Lindwall Dorene Link Peter C. Loughrin Robert D. Love Frederick T. Lundin Wai Ping Ma Frank S. Macek Muriel L. Marx Hoffmann Lucretia S. Mattson Garry L. Matz Thomas J. McCutcheon Patrick G. McGarry Robert T. McGrane John W. McKegney Brian J. McMahon Patrick B. Mehigan Donald M. Meier Kenneth A. Melin William P. Merrick Robert H. Meyers Thomas L. Mickelson Glen A. Milkus Eugene J. Miller Howard C. Miller James P. Miller Randall L. Miller William D. Miller Jean M. Mosher Peter M. Nagel Paul C. Neitzel Sydney N. Nelson Robert J. Nenahlo Duane L. Neuendorf Thomas H. Neuschaefer Carl I. Nickel
Robert W. Nigh Dale A. Nordeen June F. Norman Richard B. Nystrom Daniel J. O'Leary William C. O'Loughlin Wayne E. Olsen Danica E. Olson Gerald A. Ontko Thomas J. Oswald David G. Page Thomas J. Pamperin John C. Patzke Patrick M. Pennefeather Mills C. Perry Sandra M. Peterson Ray Petkovsek Terrie A. Pohjola Brian H. Pulvermacher Keith A. Radke Otto R. Radke Matthew I. Raunio Ralph R. Redlin John R. Reinhart Dean E. Retzleff Thomas J. Rhoda Ronald E. Roberts Travis L. Roberts John N. Rohatsch Patrick W. Romenesko Kenneth P. Rose Carl J. Rudolph Henry A. Rueden Dean C. Rugotska Joseph M. Runyan Thomas J. Saeger Lisa J. Sanborn John G. Sawtell Matthew J. Schaefer James L. Schall John F. Schatz Audra M. Schmeiser LeRoy C. Schmidt Eli H. Schmukler
Robert A. Schneider Howard M. Schnoll James B. Schommer Harold L. Schroeder Jayna K. Schultz Megan E. Schultz Linda B. Schulz Frank R. Scott Richard A. Scott Steven B. Seymour Kelly M. Sics Dan E. Smith George E. Smith Jane M. Somers Todd E. Sommers Roger J. Sorenson Richard W. Spencer Michael P. Steffes Gilbert J. Stielow Thomas R. Stolper Gary T. Strohm Kenneth D. Strutz William S. Tatman Rick J. Taylor Norman D. Thingvold Angela C. Thomas Martin C. Thomas Donald Thut Christopher M. Timm Thomas S. Timmers Dennis F. Tomorsky Lawrence A. Totsky Kim L. Tredinnick Sal A. Troia Debra M. Trost James F. Tullis Donald H. Tushaus Marlene Udovich Wendi M. Unger Carol A. Valley Neil H. Van Der Jagt Jon G. Van Drisse Lynn R. Van Horn Jean M. Vande Hey
Richard A. Vanden Heuvel Edward L. Vander Grinten Christine C. Varnes Susan G. Vetrovsky Lynn T. Visser-Young Robert L. Vrakas Paul R. Wagner II Patrick W. Walsh Roberta A. Ward Donald E. Watzke Sr Larry J. Weber Debra R. Welch Theran J. Welsh Joseph P. Wenzler Lori A. Wermuth Jerry J. Weygandt Lee C. Whitney Gail A. Whittier Norbert F. Whittle Sarah R. Whyte Randall J. Wichinski Thomas G. Wieland Jule L. Willems Clifford A. Williams Raymond L. Wilson Dennis G. Wojahn James W. Woloszyk Adam J. Woznicki Boula Xiong Thomas M. Young Larry L. Zorn
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THANK YOU to our new members for taking the step to be part of The Standard Above, and THANK YOU to our long-time members for your loyalty to the organization and the CPA profession!� Tammy Hofstede, Chief Financial & Operating Officer
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