Professor Penelope J. (Penny) Yunker retired from Western Illinois University on December 31, 2004, concluding 28 years of service including 18 years as Department chair. As of August 1, 2006, her successor as permanent chairperson will be Professor John (Jack) Elfrink, formerly of Central Missouri State University. WIU Accountancy Professor Marcia Lucas served as interim chairperson throughout the 2004-2005 and 2005-2006 academic years.

During Professor Yunker’s tenure as chair

from August 1986 through August 2004, the Department compiled an exceptional record of

achievement and progress. Among her innova-

tions were the Accounting Alumni Newsletter,

the Accountancy Advisory Council, and a highly comprehensive alumni database. Outreach acti-

vities to alumni are currently producing more

than $20,000 a year in alumni contributions, which are used to support student scholarships,

technological enhancement acquisitions, and

faculty development activities. In 2000, the

Department achieved specialized AACSB ac-creditation in accounting, a designation that is

held by only 168 programs worldwide.

Professor Yunker earned her bachelor’s and master’s degrees at Western, respectively in

1975 and 1976, and shortly afterward completed

the CPA examination. First joining the Western faculty in 1976 as an instructor in the De-

partment of Accountancy, she left in 1978 to

pursue further study at St. Louis University,

from which she received the Ph.D. degree in 1981. Returning to Western in the fall of 1979 as

an assistant professor, Dr. Yunker was promoted to associate professor in 1985 and to full

professor in 1991.

During her career at Western, Professor

Yunker presented courses on several topics including principles of accounting, intermediate

accounting, accounting for athletic administra-

tion, and international accounting. In the area of research, her professional publications include

the book Transfer Pricing and Performance

Evaluation in Multinational Corporations: A

Survey Study (1982), and numerous articles in

periodicals such as the National Public Accoun-

tant, the Journal of Accounting Education, and

the Journal of Education for Business.

Department of

Accountancy

NewsletterSummer 2006

DEPARTMENT OF ACCOUNTANCY CHAIRPERSON TRANSITION

WIU President Al Goldfarb with Penny Yunker at her retirement reception, September 17, 2004.

Professor Yunker has had a special interest in

Beta Alpha Psi (BAP), the national honorary association in accounting and finance. Following

many years as the Beta Alpha Psi faculty advisor

for WIU’s Zeta Beta chapter, Professor Yunker

went on to serve as the Midwest regional director. She was then elected to a five-year term

on the national board of BAP, during which she

was director of international programs for four years, followed by a one-year term as president

of the organization (1995-1996). Among other

achievements with Beta Alpha Psi, Professor Yunker started the BAP SAIL program

(Summer Abroad in London), and initiated the

change to a Web-based reporting system for the

chapters. Throughout her career, Professor Yunker was

also extremely active in professional service

with organizations such as the American Institute of Certified Public Accountants

(AICPA), the American Accounting Associa-

tion, the Midwest Accounting Society, the Illinois CPA Society (ICPAS), and the Illinois

Board of Examiners (BOE).

Penelope Yunker and her husband Jim, a

professor in the WIU Department of Economics, have remained in Macomb following their

respective retirements, and plan to remain

professionally involved through part-time teach-ing, academic consulting, and other projects.

Penelope will continue her ongoing work with

the Illinois Board of Examiners and various

AICPA and ICPAS committees. John (Jack) Elfrink, formerly Professor of

Accounting and Dean of the Harmon College of

Business Administration at Central Missouri State University, will assume the chair of the

Department of Accountancy effective August 1,

2006, replacing Marcia Lucas who has served as interim chair since August 2004, during which

time a national search was conducted for a

permanent replacement for Professor Yunker. In

announcing Professor Elfrink’s appointment, Associate Dean Larry Wall of the WIU College

of Business and Technology, stated: “We are

looking forward to having Jack join our college and share the expertise he has gained through his

years in higher education as he leads our Depart-

ment of Accountancy and assists us in maintaining AACSB-International accreditation

for WIU’s accountancy programs.”

Professor Elfrink has been interim Dean of the Harmon College at CMSU since 2004.

Previous to that he had been chair of the CMSU

accounting department from 1993 through 2004.

Prior to his years at Central Missouri State University, Jack served as a faculty member at

Ferris State University, Southeast Missouri State

University, McKendree College, Lincoln Uni-versity and William Woods College.

Jack Elfrink received his doctorate degree

from St. Louis University in 1987 and his master’s and bachelor’s degrees from Southeast

Missouri State University (respectively in 1975

and 1971). Throughout his career in higher

education, Professor Elfrink has been an active researcher, publishing in a wide variety of pro-

fessional journals and making numerous pre-

sentations at conferences organized by regional and national professional associations in the

field of accountancy. In addition he has been

actively involved in service activity with the American Institute of Certified Public Accoun-

tants, the Missouri Society of Certified Public

Accountants, as well as the Missouri Association

of Accounting Education in which he held several offices including president.

Jack Elfrink, new chairperson of the WIU Department of Accountancy.

Susanna

Pendergast

2006

Susanna Pendergast, an instructor in the WIU

Department of Accountancy, was designated the

Outstanding Alumnus at the April 2006 Accountancy Awards Banquet. Susanna

graduated from Western Illinois University in

1982 with a degree in Physical Education and an

emphasis in Athletic Training. After student teaching, she saw the light and returned to

school to take accounting classes necessary to

complete an accounting major and sit for the CPA exam. Susanna’s professional accounting

career began with McGladrey & Pullen in

Burlington, Iowa. After two years, she joined

Clifton Gunderson in Macomb. In 1993, she returned to Western to continue her education

and graduated with a Master of Accountancy in

1995. In that year she was appointed an instructor in the Department.

Susanna’s friendly and energetic personality

has made her an effective and popular instructor in the Department of Accountancy. She has

served as Faculty Advisor to the WIU chapter of

Beta Alpha Psi (BAP) since joining the faculty.

During Susanna’s tenure as Faculty Advisor to BAP, the chapter received Superior Chapter

status each year and its student members

received national and regional recognition in numerous competitions. In 2000, Susanna

received an outstanding faculty advisor award

from the Arthur Andersen Foundation for

exceptional performance as a BAP advisor. Susanna is married to 1978 (bachelor’s) and

1982 (master’s) WIU alum Mike Pendergast,

head athletic trainer at WIU. They are the parents of one son, Michael Jr., who currently

attends Macomb High School.

Ray D.

Harrison

2005

Ray Harrison is a 1975 graduate of Western Illinois University with a Bachelor of Business

degree in accounting. He received his CPA

certificate in 1978. Ray joined Crippen, Reid & Bowen, LLC in 1975 and was promoted to

partner in 1988.

Ray is the tax member for the firm,

specializing in business and individual tax matters. His focus is in corporate taxation

including S Corporation, Reorganization, and

Liquidation. In addition, he has received his Certificate of Educational Achievement in

Business Valuation from the AICPA. Ray is

authorized and has represented several clients

before the Internal Revenue Service regarding Private Letter Rulings, representation before the

Appeals Division, and related taxpayer matters.

In assisting the firm’s clients, he also appears in court, rendering expert testimony on income tax

and valuation issues.

Ray is active in the East Moline-Silvis Kiwanis Club and has served as the president

and secretary of the Club. In addition, he has

served in several capacities at the District level,

including the Division 17 Lieutenant Governor. He is a member of the AICPA Tax Division and

the Illinois CPA Society. He has chaired various

committees and served as a board member of the Western Chapter of the Illinois CPA Society.

Ray also served as treasurer of the American

Cancer Society of Northern Rock Island County

for 20 years. Recently, he served a term on the WIU Department of Accountancy Advisory

Council.

Ray married the former Susan Bowers, a 1976 WIU graduate. They have three children.

RECENT OUTSTANDING ACCOUNTANCY ALUMNI AWARDS

Marinda

Coultas

Wood

2004

A native of Jacksonville, Illinois, Marinda

Coultas Wood (known informally as Joy Wood)

graduated from Western Illinois University in 1958 with a degree in business and later earned a

Master of Business Administration from the

University of Alabama in 1968. She received an appointment as a second lieutenant in the United

States Air Force and entered active duty in July

1958. Rising to the rank of colonel, Joy Wood pursued a varied Air Force career that encom-

passed accounting and finance operations at a

number of locations both within the United

States and overseas, including France, Arizona, Thailand, California, Michigan, and Nebraska.

In August 1976, she entered the Air War

College at Maxwell Air Force Base in Alabama, and upon graduation she was assigned as

Director of Budget and Deputy Chief of

Staff/Comptroller for the Military Airlift Command (MAC) at Scott Air Force Base in

Illinois. In 1980, Colonel Wood assumed the

position of Deputy Chief of Staff/Comptroller

for Headquarters Air Force Communications Command (AFCC) also located at Scott Air

Force Base.

During her distinguished career in the Air Force, Colonel Wood was the recipient of many

military awards and decorations, including the

Meritorious Service Medal with one Oak Leaf

Cluster, the Air Force Commendation Medal with three Oak Leaf Clusters, the Air Force

Outstanding Unit Award ribbon, the Vietnam

Service Medal with four bronze service stars, the Republic of Vietnam Gallantry Cross with palm,

and the Republic of Vietnam Campaign Medal.

She retired from the U.S. Air force in 1984. Joy continues to be active in professional

associations, and has been a part-time account-

ing instructor at Illinois College.

Lois

Boaz

2003

Lois Boaz, a 1974 graduate of the WIU

Department of Accountancy, was recognized as

the Outstanding Accounting Alumni at the April

2003 Accountancy Awards Banquet. Lois has been employed at Caterpillar Inc. in Peoria since

graduation and has worked in a number of

successively more challenging positions. She started her career at Caterpillar in

financial accounting, cost accounting, and

inventory analysis. In 1987 she was appointed business planning and cost accounting super-

visor for the Parts Distribution Division. In 1988

she worked as an analyst for the Corporate

Business and Investment Division, and in 1990 became the business support manager for the

Track-Type Tractors Division. From 1994 to

2000 she was director of Trademark Merchan-dise Licensing and Global Brand Management.

Her next three years were spent as Human

Resources Manager for the Track-Type Tractor Division. Her most recent position has been

manager of Strategic Planning and 6 Sigma

Divisional Champion for the Corporate Human

Services Division. Lois is a CMA and has participated in the Caterpillar Advanced Man-

agement Program as well as the Carnegie

Mellon Program for Executives. She is married to accounting alum Alan

Boaz, Business Manager for Wayne Printing Co.

in Peoria. They have two children. Lois serves

on the board of PTO and other school organizations, and also does extensive volunteer

work with programs for inner city children. Lois

serves on the board of Neighborhood House, as well as doing extensive volunteer work in

programs benefiting inner city children.

During the summers of 2003 and 2004, the WIU Department of Accountancy sponsored 10-

day travel-study trips to London, England. The

trips were guided by faculty members Penelope Yunker, Marcia Lucas, and Susanna Pendergast.

Students earned credit in a course entitled

“International Financial Practices: The UK Perspective.” In addition to touring numerous

attractions such as the London Eye, St. Paul’s

Cathedral, the Tower of London, Windsor Castle

and the Houses of Parliament, the group visited the offices of such major international business

corporations as Lloyd’s of London and Tesco, as

well as various institutions including the Bank of England and the European Union. The trip

also included a train ride up to Oxford to visit

the world-famous university town. All the

students who took part in these travel-study trips have been enthusiastic about their educational

and cultural value. Although the program has

been temporarily suspended, plans are being discussed to renew the trips and opening them to

alumni as well as student participants.

2004 London program participants in a capsule of the famous London Eye Ferris Wheel. Front row left to right: Lisa Cesar, Emily Peters, Susanna Pendergast, Sean Raney.

Back row left to right: Linda Nemecek, Osato Omofonmwan, Anna Kyer, Molly Mayfield, Amy Merdian, Carly Prentice, Pam Cox, and Ray Lopez.

London businesspersons prepare for their after-noon work by quaffing pints of beer in an arcade near the headquarters of Lloyd’s of London

London business people prepare for their after-noon work by quaffing pints of beer outside a pub

in an arcade near the HQ of Lloyd’s of London.

LONDON TRAVEL-STUDY PROGRAM

Zeta Beta Chapter of Beta Alpha Psi

(Macomb Campus). Under the outstanding

guidance of faculty advisor Susanna Pendergast, the chapter continues each academic year to

organize the wide range of professional, service

and social activities required to earn the coveted Superior Chapter designation at the Annual

National Conference. In August 2004, the 16th

consecutive Superior Chapter Award was re-

ceived at the annual meeting in Orlando, Florida. In August 2005, the 17th consecutive Superior

Chapter Award was received at the annual

meeting in San Francisco, California. In August 2006, the chapter is expected to receive its 18th

consecutive Superior Chapter Award at the

annual meeting in Washington D.C. Other recent awards of the chapter include first place in the

Best Practices Competition at the BAP Missouri

Valley Regional Meeting in March 2004, and

second place in the Best Practices Competition at the BAP Annual National Conference in

Orlando in August 2004. Regular annual

activities of Zeta Beta chapter include hosting

the annual Meet the Firms Career Fair in September, participation in the Salvation Army

Food Drive, organizing and implementing the

Angel Tree project at Christmas, assisting ac-counting principles students in the Accounting

Tutoring Lab, and hosting (in conjunction with

SCIMA) numerous professional presentations on

such pertinent topics as fraud prevention and investigation, consequences of the Sarbanes-

Oxley Act, ethics, team-building, and interview-

ing skills, as well as career information about such organizations as Abbott Labs, Accenture,

the Illinois Auditor General Office, and the

Internal Revenue Service. As of August 2006, Susanna Pendergast will

have completed 12 years of service as faculty

advisor to the Zeta Beta chapter, by far the

longest tenure as faculty advisor since the chap-ter was installed in 1980. Starting with the 2006-

STUDENT ACTIVITY ROUNDUP

Members of the Zeta Beta chapter of Beta Alpha Psi learn teamwork and build confidence by mastering the art and science of big-tree climbing at a Ropes Course program at Horn Lodge in Macomb, April 2004. Left to right: Jodi Gorlewicz, Anna Thornburg Kyer, Lisa Cesar, Justin Novotny, Zach Tongate, Dave Eide,

and Jason Schroder.

2007 academic year, the baton of leadership will

be passed on to Cheryl Westen, a highly regard-ed instructor in the Department. Susanna will be

a tough act to follow, but Cheryl is determined

to do her best.

Student Chapter of the Institute of Man-

agement Accountants (SCIMA). SCIMA,

which received its installation charter from the

Institute of Management Accountants (IMA) on October 9, 2001, is the successor organization to

the Accounting Society organized by Professor

J. David Smith and distinguished alumnus Sam Oliva back in 1975. Under the capable guidance

of faculty advisor Diana McCabe, the organi-

zation has been quite active from the start. In

2006, the chapter earned the IMA Gold Award for Excellence for the third consecutive year.

SCIMA members had significant roles in

both the Fifth and Sixth Annual IMA National Student Conferences. Last year SCIMA received

the prestigious Clark Johnson Achievement

Award for its innovative project, which involved the development of a video to promote its

student chapter. In 2004, SCIMA members gave

a presentation on how to develop a promotional

video using Pinnacle Studio AV/DV software. As part of the presentation, the students prepared

a new video and a brochure to illustrate the

process. Again in 2005, SCIMA members assisted Rob Hillman from Johnson & Johnson

and University of Sonora (Mexico) students

present information about the Award and the

promotional video. George Peek, IMA Academic Mentor, and

Josh White, SCIMA President, served on the

National IMA Committee on Students, which was responsible for planning the National

Student Conferences. As a member of the

committee, Josh White introduced Stephen J. Cosgrove, Corporate Controller of Johnson &

Johnson. Seventeen SCIMA members and

Faculty Advisor Diana McCabe attended leader-

ship and professional development sessions at the Conference. Western Illinois University was

well represented and it was a stimulating and

rewarding experience for the students.

WIU teams consisting of five SCIMA mem-

bers prepared solutions for the 2005 and 2006 National Student Video Case Competition. The

competition is sponsored by IMA to promote

sound financial accounting analysis and presen-

tation skills. In each year, SCIMA’s solution placed in the top four nation-wide and team

members presented it at the respective National

IMA Conferences, in Boston in June 2005 and

in Las Vegas in June 2006. Three SCIMA members also attended the Mid-America Coun-

cil Leadership Training Session in Wisconsin, at

which they shared their CSAA Mentor Program Project with others, and attended sessions on

effective organizational and leadership skills.

Other Chapter activities range from pro-fessional interactions on field trips and presen-

tations to service activities. Service activities

include sponsorship of the Salvation Army Food

Drive, and hosting of Christmas and Easter parties for students at Lincoln School. SCIMA

members have visited Caterpillar Headquarters

in Peoria. Factory tours have been arranged at the Caterpillar Track Type Tractor production

facility in East Peoria, and Methode’s pro-

duction facility in Carthage. In addition to student fundraising projects, SCIMA receives

financial support from Department of Accoun-

tancy alumni, and also from its parent chapter,

the IMA Illowa Chapter in the Quad Cities.

SCIMA member Dale Luitjohan dons a “bunny suit” for an Easter Party to entertain students at the Lincoln School in Macomb.

Alpha Psi Chapter of Beta Alpha Psi

(Quad Cities Campus). Reported submitted by faculty advisor Marty Coe:

The WIU QC Beta Alpha Psi chapter, Kappa

Chi, has come a long way since its official

installation in 2003. Our chapter is now an in-tegral part of the Quad Cities campus. Members

attend regional and annual meetings, serve the

local community and learn about their disci-plines by attending professional meetings on and

off campus. We are proud of the fact that in our

second year as a fully installed chapter, we co-hosted with Northern Illinois University the

2005 Midwest Regional Meeting, on March 4-5,

2005, in Chicago. This meeting was attended by

273 students as well as national Board members, professionals and faculty from colleges and

universities throughout the United States. The

meeting was a huge success and helped put the Kappa Chi chapter from WIU-QC on the Beta

Alpha Psi map.

Society of Accountancy (Quad Cities

Campus). The Society of Accountancy at the

Quad Cities cooperates with the Kappa Chi

chapter of BAP in many of its activities,

including arranging for professional speakers, the Volunteer Income Tax Assistance program

(VITA), and the annual Business Career Fair.

The Society is open to any student at WIU-QC or Black Hawk College. Dr. Steven Hunt of the

Department of Accountancy serves as faculty

advisor.

MEDIA RECOGNITION FOR THE VITA PROGRAM

The following is a story by reporter Dawn

Feddersen recently published in the Quad-City

Times under the headline “Local college offers

helping hand during the tax season.”

Tax season can be a stressful time for many.

Minds swirl with worries about getting taxes in on time, getting them done right, and making

sure they get all the benefits they’re entitled to.

To ensure tax season success, many hire a

professional. But some taxpayers have another option.

Western Illinois University’s Quad-City

campus in Moline is offering free tax preparation and electronic filing for low and

middle-income taxpayers, including a session

Saturday. The service is funded by the federal

government. Dr. A. Anthony Falgiani has been overseeing

the service at the Western Quad-City campus

since its beginning, nearly 15 years ago.

“People are often nervous about doing their

own tax return. If people are low income, they

shouldn’t have to pay large amounts of money to have their taxes prepared,” he said.

Jacque Copell is a junior at WIU majoring in

business. She said she works full-time and attends college full-time and was glad for the

opportunity to get her taxes done and over with

on a Saturday so she can move on with her busy

schedule. Falgiani oversees a team of volunteers who

do the actual preparation, many of whom are

accounting majors at WIU. He said that they also get some WIU alums looking to help out.

The volunteers receive two days of training

from Falgiani and an Internal Revenue Service

employee. But before they can begin to help they must pass a test that demonstrates their

ability to maneuver through tax forms and spot

potential problems. Beth Tipsword is a senior accounting major

at WIU and vice president of the school’s

Society of Accountancy which co-sponsors the free tax preparation. She said that her volunteer

work with the program is a natural extension of

the volunteerism she eas taught by her family.

“My family has been involved in the community a lot, so I’ve always learned how

important it is to help others, especially low

income families,” she said. But helping others is not the only satisfaction she gets out of her

efforts. “It’s fun. Taxes are fun,” she added.

Tony Falgiani

VITA program faculty director

at WIU-QC

PORTABLE COMPUTER LAB WITH ERP SOFTWARE

Thanks to seed money from Caterpillar, and

through the efforts of Quad Cities campus Prof. Marty Coe, the Department of Accountancy was

able to secure $103,050 of computer hardware

and software to create a portable computer lab and an enterprise resource planning (ERP)

system for Western Illinois University to use

across the College of Business and Technology

disciplines. We leveraged the $10,000 from the College and a $15,000 grant from Caterpillar to

gain $48,050 of donated software from Micro-

soft and $30,000 of donated software and support from ACL. The portable computer lab

includes a server, sixteen laptop computers,

wireless accessories and a cart. The portable

computer lab houses the Great Plains ERP soft-ware donated by Microsoft.

SPECIAL THANK YOU TO OUR OFFICE SUPPORT STAFF

If you call or visit our Department, the first people you might encounter are our friendly and

highly competent office secretaries Shirley Stolp

and Becky Hall. Becky (below, standing) joined us last year when she replaced Mary Lou

Mathew who retired after 30 years with WIU.

Shirley (below, seated) might well be familiar to you since she has been with us for almost 23

years. Through their tireless efforts, the Depart-

ment continues to run smoothly.

VERY SPECIAL THANKS TO OUR ADVISORY COUNCIL

The Advisory Council continues to provide

invaluable input to the Department on a wide range of issues including curriculum, student

placement, developments in the profession, and

fundraising. Our thanks to all the following:

COUNCIL MEMBER

ORGANIZATION CITY, STATE

Kerry Azbell McGladrey & Pullen LLP Dubuque, Iowa

Randy Cottingham Accenture Chicago, Illinois

Joe Creed Caterpillar, Inc. East Peoria, Illinois

Jim DeWinter Franchise Options, Inc. Tulsa, Oklahoma

Ray Harrison Crippen, Reid & Bowen LLC Moline, Illinois

George Krull Bradley University Peoria, Illinois

Jeanne Ladd Art Institute of Chicago Chicago, Illinois

Kipp Lykins Sucsy, Fischer & Company Chicago, Illinois

Molly Mayfield Deere & Company Moline, Illinois

Stephen Minder Archer Daniels Midland Co. Decatur, Illinois

James Moon Illinois State University Normal, Illinois

Thomas Nardi Peoples Energy Chicago, Illinois

Steve Penn KPMG LLP Detroit, Michigan

Jon Peterson Cap Gemini Ernst & Young Chicago, Illinois

Mari Kay Rath Tucker Alan Inc. Chicago, Illinois

Denise Rowan Insulco, Incorporated Naperville, Illinois

Tim Schmieding Bearingpoint Castle Rock, Colorado

Steven Siebers Scholz, Loos, Palmer, Siebers Quincy, Illinois

Michael Spoden McGladrey & Pullen LLP Rockford, Illinois

Janet Stevens Clifton Gunderson Peoria, Illinois

Gerald Sullivan Deloitte & Touche Chicago, Illinois

Paula Tigerman Black Hawk College Moline, Illinois

Richard Wehrheim McGladrey & Pullen LLP Davenport, Iowa

Glayn Worrell Illinois Kidney Center Peoria, Illinois

We have made every

effort to compile a com-

plete and accurate list of

donors from 2003 to

2006. Please let us know

if your name was in-

advertently excluded so

that we may recognize

you in future publica-

tions. We are most

appreciative of your

generous support.

Recognition categories include the following: Preferred Partners:

$500 and above Preferred Leaders:

$250-$499 Supporting Members:

$100-$249

Regular Members:

$10-$99

Preferred Partners

Myron Boyd H. Randall Carter Courson & Associates Laura Janus

John Deere Foundation KPMG/PEAT Marwick Main Foundation Michael Kelly George & Nancy Krull Bruce Kruse Ray Mathis Stephen Penn Diana McCabe

RSM McGladrey, Inc. Dawn McKenna Samuel Oliva Edward Sawyer Michael Spoden Karleen Strayer Gerald Sullivan Penelope Yunker

Brian Zimmerman

Preferred Leaders

Jerome Baranowski James Carey Steve Carter Robert France Robert Gerecke

Rhonda Haffner Patrick Haney James Jirsa William Kenny William Kirkpatrick

Jeanne Ladd William McAlpine George Peek Lucia Peek William Peterman

Patricia Robertson Edward Roller Edward Sawyer Michael Shales Chen Shi Janet Smolinski Thomas Strayer Carl Swanson

TB Consulting LLC Steven Tenhouse Richard Thomas Brian Tollakson Penelope Yunker

Supporting Members

Jay Adkisson

Robert Akright Kerry Azbell Robert Barg Steven Baxter James Bergeron Stephen Bohler Forrest Borre Misty Borrowman

Lloyd Bowden Julian Buck Diane Burau Brian Burger David Butler Thomas Carroll David Cerven Lawrence Chaon Ronald Comm

Mark Culley Janet Czosek Christopher Dadekian Richard David Randall Davidson Kathleen DeBoeuf Michael Deli David Deweerdt

Dennis & Loretta Dick Michael Dick Pamela Dobbels Joanne Doener Hassan Espahbodi Richard Fabbrini Paul Gilles Damian Girten

Mark Godsil Donald Haisch Rodney Hare Hayes Concrete Toppings

Gary Heaton Sean Helton Randy Heron Terry Hinton Danny Holmes

Randolph Horras Jodi Hoskins John Jacobus Peter Jacobus Jau-Nan Jean Richardo Johnson Danell Jukulen William Kenney

Ronald Kieliszewski William Kindred John Kokoska Tom Korte Lori Logsdon Jin Lu Marcia Lucas Walter Lynn

Matthew Luttenegger Cheryl Marzolf Thomas Matarelli Steven McCann Thomas McCarthy Jeffrey McCowan Scott McFalls Jenni McNaughton

Susan McSperritt Cynthia Meyer Vicki Millard Brenda Miller Steven Molburg D. Kevin Moore Jinsong Moon Craig Neader Joseph Nielsen

Deborah Nuttle Susan O’Connor Michael O’Loughlin Emeka Ofobike Gary Paice Chad Passley Lynn Payne George Peek

Lucia Peek William Peterman Drew Pipkin Cheryl Pixler Susan Pollard Mickey Price Warren Reinhardt Patricia Robertson

Diana Robinson James Rockel Shirley Rockel Edward Roller Robert & Linda Ruff

Ted Rzeszuto Brian Savage Kelly Schafer Randall Schoonover Todd Sergeant

Michael Shales Steven Siebers Terry Singleton Janet Smolinski Merri Spars Cindy St Clair Michael Stephens Kelly Stockham

Kathleen Strayer Karen Stumpe Wenjie Sun John Svidron, Jr Carl Swanson Richard Thomas Paula Tigerman Brian Tollakson

Timothy Turek Steven Turkowski Kevin VanBrieson Cristine Vesely Jeffrey Walsh Julie Warner Rose Werner James & Teresa Wcislo

Cari Wehrheim Richard Wehrheim Gary Weiler Charles Weis Cheryl Westen Joshua White Kenneth Winhold Lydia Winhold Charlene Winking

Duane Winters Jerrald Yeoward Jim Yunker Wen Zhou Brian Zimmerman

Regular Members

Jay Adkisson

Anita Ahl Gerald Aldrich Charles Aleshire Terry Alexander Terri Allen Lisa Amaya Steven Anders Jean Anderson

Ronita Anderson Thomas Anderson Linda Andry Nick Armstrong Steven Armstrong

CONTRIBUTIONS ESSENTIAL TO THE DEPARTMENT OFACCOUNTANCY’S EXCELLENCE

Kerry Azbell Gregory Baer Fred Baier Roberta Ball Jean Ballinger

Stephen Banach Johnnie Barker Alan Bauer Steven Baxter William Beals Lee Benisek James Beno David Berardi

Denise Bert Viola Biggers Stephen Bohler Kenneth Bollin Misty Borrowman Catherine Boultinghouse Brenda Boydstun Laurie Brehm

George Breitsameter Richard Bridal Lawrence Branz Tammy Brokaw Edward Brooks John Brooks Kim Brosnahan Timothy Burns

Kathy Burton Gregory Butler Karen Butler James Buxton Diane Bybee Kima Byers John Callan George Carlis James Carlson

William Carlson David Cassini Sarah Catton Joseph Cearlock William Cochran Sue Collins Max Comstock Callie Connor

Lisa Conrad Daniel Cook Dennis Copenhaver Weston Courier Jeffrey Crawford Gary Crum Thomas Dabrowski Christopher Dadekian

Anne Dail Randall Davidson Gregory Demko Margaret Dennis-Johnson Christine DeSmit Michael Dick Clay Dixon

Judith Dluzen David & Melodie Dobner Dale Dollenbacher John Donnelly

J. Scott Dowdy Daniel Dubsky Ron Ehresman Cheryl Elgas Donna Ellsworth Raymond Emry John Fairchild Dianne Falgiani

Christal Falk Brian Fassett Deborah Faulhaber Michael Finn Thomas Finnicum Kent Fisher Erin Flanagan Timothy Forsythe

Cynthia Foster John Frieden Dawn Fuller Linda Gerdes Leslie Girolami Damian Girten Kathryn Golter Thomas Gotski

Bonny Grigsby Roger Guiney Evan Haag Sarah Haeffner Rhonda Haffner Terrance Hayden Gary Heaton James Heavin Christopher Hegg

Bret Helm Darla Helton Steven Hensley William Herrmann Edward Herzog Diana Hetherington Gregory Hilgenbrink Linda Hillyer

Walter Hinrichs Denise Hobart James Hodges Daniel Hoffman Edward Hohenstein Stephen Hood Sarah Hopkins Jodi Hoskins

Troy Housman Juergen Huellen Karen Huffman Jane Hughes-Jackson Megan Hull Rita Hull John Hunt John Ingebritson

Alex Ingels John Jacobus Nausser Jamali Robert & Brenda Jameson

Dell Ann Janney Bryan Janssen George Jedras Curtis & Deborah Johnson Jeffrey Johnson Margaret Johnson-Dennis

Crystal Jolin Patricia Jones DaNell Jukulen Kenneth Karman Sharon Kauzlarich Wayne Kelder Todd Kennedy Ronald Kieliszewski

Norman Kinnamon Thomas Kissinger Sandra Knobloch Steven Krachey Christina Kratzberg Julia Krogmeier Michael Krohe William Kross

Heather Krow Francis Lambert Bruce Lamond Daniel Larakers Brian Lawless Ruth Leonard Patricia Leyendeckers Lawrence Liebert Christopher Lindley

Pamela Lingle David Littwin Thomas Looman Brenda Mackey Macomb Feminist Network Michael Marshall Edward Marcin

Lori Martens Patricia Martinez Cheryl Marzolf Mason & Associates Kevin Mason Thomas Matarelli Lisa May-Blythe Terrence McBride

Diane McCann Kristina McCann Tammie McCormick-Blindt Lori McDonald Michael McGowan Patrick McHatton Cheryl McKittrick

Gordon McLeish John McPherson Cynthia Meissner Deborah Mercer Alberta Mesey

Joyce Meyer Terry Miller Laurie Mirus Raymond Mohn D. Kevin Moore Nancy Moore Timothy Moore Twila Moore

David Morrell Tina Morrell Shavonne Munos Thomas Muraoka William Murdock Deborah Murphy Heidi Nejmen Bonnie Nelson

Caroline Neumann Benjamin Newman David Nicholas Stephen Norberg Nancy Norton James Nugent Deborah Nuttle Sarah Oberman

Blair Olexa Rebecca Oneyear Christopher & Lisa Onopa Steven Palaschak Lisa Panico Val Papson Michael Parr Narottam Patel

Lynn Payne Alice Peterson Ronald Peterson Mary Pfeifer Rebecca Phillips William Pinkley David Pohlman Rosemary Polarine

Steven Pont Glenda Postin Charles Pope Mickey Price Michael Provenzano Lisa Quick Dana Ransdell Angela Reuschel

Norea Reynolds James Riffice Kristin Rodgers Lisa Rogers Robert & Amy Roe Denise Rowan Deborah Rowe John Rude

Robert & Linda Ruff Tamara Ruff Ruffcorn-Savage Insurance John Rush

Brian Savage Tim Schmieding Nadezhda Schwartz Craig Sehmann Carl Seils Todd Sergeant Stacy Seuamsothabandith

Ruth Sharfe Yuejian Sheng Larry Sidwell Steven Siebers Dannette Siertle Richard Simms Terry Singleton Julie Smick

Teresa Smith Leland Sorenson Merri Spars Linda Spencer Nancy Sprout Tina Stacy Kathryn Stambaugh Doryon Stanfield

Debbie Steiner Sarah Stenger Janet Stevens Michael Stephens Karen Stumpe David Suhrenbrock John Svidron Beth Swanson Jerry Sweet

Barry Swenson Randy Swenson Julie Theros Richard Tomsovic Susan Tomsovic Jay Turney Richard Uddin Thomas Ure

Daniel Vandemore Colleen Varner John Vehmeyer Christine Vesely Rhonda Vogel Randall Vonkaenel Dennis Wagner Paula Waldorf

Laurie Ward Julie Warner Gregory Warner Susan Washabaugh Joseph Weber Christie Weishaar Leslie Welbourn Rose Werner

Wendy White Thomas Wilczak Jane Williams Katherine Williams Kenneth Winhold

Jerome Wittkoff Mark & Sue Wolford Lora Wright Wayne Wright Mary Yusckat Xiaoping Zheng Wen Zhou

Team 2000

Mike Burris Christal Falk Dennis Turek Timothy Turek

Tutoring Lab

Ray Allen Bobbi Brooks Brian Burger James Carey Lisa Ludlum Steven McCann Jodi Middendorf

Laura Nofzinger Kathy Reinhardt Nadezhda Schwartz Michael Spoden Craig Steinman Mark Stufflebeam

J. David Smith

Memorial Fund

Michael & Moira Arzich Robert Barg Janet Czosek Karen Fowler John Fowler Michael & Suzanne Greene

Diana Hetherington Thomas Korte Jamie Lane James Nugent Mari Kaye Rath Stephen Reid Sandra Scheel Larry Sidwell

Nancy Smith Thomas Strayer Brian Tollakson James & Theresa Wcislo Brian Zimmerman

Penelope J. Yunker

Scholarship Fund

Kerry Azbell Barbara Bailey Robert Barg

Johnnie Barker Rebecca Bartosh Tom & Elaine Bridge Brian Burger Robert & Judith Crowley Janet Czosek Phillip Dasso

Tracey DeSalvo Joanne Doerner Cathy Dwyer Vicky Eidson Hassan & Pouran Espahbodi Tony Falgiani Thomas Finnicum

Andrea Frohne Margaret Frohne John Garvey Leslie Girolami Jan Green Alvin Goldfarb Rhonda Haffner Donald Haisch

John & Patricia Hobbs David Holbek Jane Hughes-Jackson Steven Hunt John Ingebritson Laura Janus Warren Jones Margaret Johnson-Dennis

Kenneth Karman Adam Kestner Thomas Kissinger George & Nancy Krull Bruce & Lori Kruse James Lee Ruth Leonard Pamela Lingle

Kipp Lykins Walter Lynn Marcia Lucas Motseoa Masheane Lisa May-Blythe Diana McCabe Timothy Moore Benjamin Newman

David Nicholas Justin & Heather Novotney O’Connor Management Group, Inc. Sam Oliva Lisa Olson Michael Parr

Roger & Janet Phoenix George & Lucia Peek Rebecca Phillips Rosemary Polarine Mary Kaye Rath

Angela Reuschel Lisa Rogers Chen Shi Tim Schmieding Nadezhda Schwartz Barney Smith Nancy Smith Linda Spencer

Michael Spoden Janet Stevens Shirley Stolp Stephen Straub Thomas & Kathleen Strayer Paul & Linda Thistlethwaite

Lee & Diane Tichenor Paula Tigerman Terecia Torrance Rhonda Vogel Cheryl Westen Emery & Marinda Wood Gregg Woodruff

Penelope Yunker Lucy Zeng Wen Zhou