Faces of the Future

Educational Foundation V S C PA Faces of the Future 2008–2009 State of the VSCPA Educational Foundation > The CPA profession benefits when the best and brightest students pursue careers in accounting. The VSCPA Educational Foundation provides the tools to attract and retain top talent to the profession. Look inside to hear from students who have benefitted from the Foundation’s programs, scholarships and grants — and to glimpse faces of the profession’s future. The Virginia Society of CPAs (VSCPA) Educational Foundation is a 501(c)(3) nonprofit organization dedicated to attracting future CPAs by promoting financial and accounting education, rewarding academic excellence and encouraging students to pursue promising careers in accounting. The Foundation supports students and educators in Virginia through undergraduate and graduate scholarships, financial literacy grants and award/recognition programs. Table of Contents Message From the Chair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2008–2009 Educational Foundation Board of Directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Scholarships . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 The Leaders’ Institute . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Accounting Doctoral Scholars Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 2008–2009 Donors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 You Can Help . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 2 info@vscpafoundation.com  www.vscpafoundation.com Message From the Chair Dear fellow Foundation supporters, Have you heard the term “CPA pipeline” lately and wondered what it meant? The pipeline is what the Virginia Society of CPAs (VSCPA) Educational Foundation is all about, and it includes earning the interest of potential accounting students, engaging current accounting students, increasing the pool of accounting educators and encouraging graduates to take the CPA Exam and maintain their licenses. Essentially, maintaining a steady flow throughout the CPA pipeline means perpetuating our profession. The VSCPA Educational Foundation has been addressing these key issues for years, helping to attract future CPAs and ensure a bright future for the profession. 2008–2009 was no exception. With new scholarship offerings, the highly successful Leaders’ Institute, increased grant money for both high school and financial literacy education, new doctoral scholarships and grants and fundraising success, we have made great strides in filling the CPA pipeline, and we are poised to make an even bigger difference in the year ahead. With a $100,000 gift from Beers + Cutler, the Foundation established The Leaders’ Institute in 2007 — an all-expenses-paid program designed to provide top-notch accounting students with leadership training and skills to become successful leaders of the CPA profession. The program continued to grow in 2008 and attract new talent into the fold. The Foundation also awarded $27,500 in scholarships this year, with more named scholarships than ever, initiated by generous firms and individuals across the Commonwealth. In response to the Virginia Tech shootings, the Foundation established The Austin M. Cloyd, Matthew G. Gwaltney & Maxine S. Turner Doctoral Scholarship Fund, which not only honors the lives of those lost in the tragic events, but also addresses the need for accounting educators by providing funding to Virginia Tech doctoral candidates. And with an overwhelming response from the CPA community, the Foundation fulfilled its fundraising goal in just months and offered the very first Austin M. Cloyd, & Matthew G. Gwaltney & Maxine S. Turner Doctoral Scholarship in 2009. And that’s just one of many new initiatives to help increase the dwindling pool of qualified accounting Ph.D.s. In addition, the Foundation now offers a $2,500 Ph.D. scholarship and $5,000 Ph.D. grant, awarded annually, and has also pledged $10,000 to the American Institute of CPAs Accounting Doctoral Scholars Program. The future of the profession relies upon quality education, and the Foundation has made this particular initiative a top priority. The Foundation also offered nearly $10,000 in grant money this year, expanding its pilot program to include financial literacy initiatives and accounting Ph.D. opportunities in addition to high school accounting and business programs. The Educational Foundation has made great strides in both fundraising and offering quality scholarships, grants and programs to help fill the CPA pipeline and guarantee a bright future for the profession. We could not have done it without you. Thank you again for your support. Stephanie S. Saunders, CPA info@vscpafoundation.com  www.vscpafoundation.com Message From the Chair  3 2008–2009 VSCPA Educational Foundation Board of Directors A foundation is only as effective as its volunteers. This year’s success is thanks to a slate of dedicated and talented volunteers, as well as the legacy left by past Board members. 2008–2009 Officers Chair Stephanie S. Saunders, CPA Vice Chairs Sean R. O'Connell, CPA L. Darlene Selz, CPA Secretary-Treasurer Stephanie R. Peters, CAE Directors P. Frank Berry, CPA Edward N. Coffman, CPA Kristin L. Comer, CPA Paul A. Copley, CPA Gerald L. Hagen Jr., CPA Bradley S. Haun, CPA Linda J. Hopkins, CPA Teresa M. Jordan, CPA Bradley P. Nicklin, CPA Ann G. Pushinsky, CPA George D. Scheulen, CPA Vugar T. Shahtakhtinskiy, CPA W. Kenneth Stevens II, CPA H. Niki White, CPA info@vscpafoundation.com  www.vscpafoundation.com 4  2008–2009 Educational Foundation Board of Directors info@vscpafoundation.com  www.vscpafoundation.com Scholarships Rewarding achievement: Educational Foundation scholarships Based on academic achievement, a written essay and letters of recommendation, the VSCPA Educational Foundation awarded more than $27,500 in undergraduate, minority, graduate and named scholarships to 17 bright students this past year to help ensure a bright future for the accounting profession. VSCPA Undergraduate Scholarship Several $1,000 scholarships are awarded annually to Virginia undergraduates. Goodman & Company Annual Scholarship One $2,500 scholarship is awarded annually to a junior or senior accounting major to pursue a career in public accounting. The scholarship is derived from Goodman & Company’s generous $100,000 lead gift to the Foundation’s “Reaching for the Stars” campaign. VSCPA Minority Scholarship Several $1,000 scholarships are awarded annually to Virginia minority undergraduate and graduate students. VSCPA Graduate Scholarship Several $1,000 scholarships are awarded annually to Virginia graduate students. H. Burton Bates Jr. Annual Scholarship One $2,500 scholarship is awarded annually to a junior or senior accounting major currently enrolled in an accredited Virginia college or university who has demonstrated academic excellence and financial need OR to a student who has earned his/ her undergraduate degree and is taking additional coursework in order to take the CPA Exam. This scholarship is funded by a generous contribution from the children of H. Burton Bates Jr., CPA — a VSCPA life member who died in May 2005. VSCPA Ph.D. Scholarship One $2,500 scholarship is awarded annually to a graduate student who is enrolled in an accredited Virginia college or university, pursuing a Ph.D. in accounting, and who demonstrates academic excellence and financial need. NEW! Austin M. Cloyd, Matthew G. Gwaltney & Maxine S. Turner Doctoral Scholarship One $2,500 scholarship is awarded annually to a deserving student who is enrolled in the Ph.D. program in accounting at Virginia Tech and who demonstrates academic excellence and financial need. The Austin M. Cloyd, Matthew G. Gwaltney & Maxine S. Turner Doctoral Scholarship was developed by the VSCPA Educational Foundation to honor and remember the lives of students of Virginia accounting families who were lost in the tragic events at Virginia Tech on April 16, 2007. Thomas M. Berry Jr. Annual Scholarship One $2,500 scholarship is awarded annually to a student who has demonstrated academic excellence, financial need and exemplary leadership skills. This scholarship was established to honor Thomas M. Berry Jr., who retired as president & CEO of the VSCPA in April 2007. Yount, Hyde & Barbour Annual Scholarship One $2,500 scholarship is awarded annually to a junior or senior accounting major currently enrolled in an accredited Virginia college or university, who has demonstrated academic excellence and financial need, to pursue a career in public accounting. This scholarship is funded by a generous contribution from Yount, Hyde & Barbour. More information on the scholarships and selection criteria is available on the Educational Foundation website at www.VSCPAFoundation.com. Scholarships 5 NEW! Cocke, Szpanka & Taylor Annual Scholarship One $2,500 scholarship is awarded annually to a junior or senior accounting major at the University of Virginia or George Mason University who has demonstrated academic excellence and financial need to pursue a career in public accounting. This scholarship is funded by a generous contribution from Cocke, Szpanka & Taylor. info@vscpafoundation.com  www.vscpafoundation.com  2009 scholarship recipients Minority • • • Alonzo Crawley of Richmond, Virginia Commonwealth University Tamara Johnson of Richmond, Virginia Commonwealth University Kiyoung Rector of Fredericksburg, George Mason University Undergraduate • • Stephen Soltis of Vinton, Roanoke College Nicholas Stoltzfus of Fairfax Station, University of Virginia Graduate • • • • • Melissa Chen of Burke, University of Virginia Edward Lynch of Arlington, Virginia Commonwealth University Matthew Nuttall of Newport News, College of William & Mary Derek Scheidt of Harrisonburg, Virginia Tech Deana Sentman of Christiansburg, Radford University Goodman & Company • Noah Chang of Woodbridge, College of William & Mary H. Burton Bates Jr. • Jennifer Bayless of Fredericksburg, George Mason University Thomas M. Berry Jr. • Karl Menk of Richmond, Virginia Commonwealth University Yount, Hyde & Barbour • Sara Rathbone of Portsmouth, College of William & Mary Cocke, Szpanka & Taylor • Emily Nachazel of Herndon, University of Virginia VSCPA Ph.D. Scholarship • Megan McInerney of Roanoke, Virginia Tech Austin M. Cloyd, Matthew G. Gwaltney & Maxine S. Turner Doctoral Scholarship • Michele Meckfessel of O’Fallon, Ill., Virginia Tech 6  Scholarships info@vscpafoundation.com  www.vscpafoundation.com Creating a legacy: Named scholarships The Educational Foundation named scholarship program began in 2004 with a generous $100,000 gift from Goodman & Company. Since then, several firms, companies and individuals have followed suit by making a lasting contribution to the accounting profession. You can make your support last for years to come by establishing a named scholarship. The VSCPA Educational Foundation works with you to create a fund agreement that will guide the use of your gift both now and in the future. These scholarships may be named to recognize your support, honor a distinguished colleague or remember a loved one. If you are interested in ensuring the future of the accounting profession by establishing a named scholarship, please contact the VSCPA Educational Foundation at (800) 733-8272 or info@vscpafoundation.com for more information. The minimum amount needed to establish a named scholarship is $50,000, and all contributions to the VSCPA Educational Foundation, a 501 (c)(3) corporation, are tax deductible. Thanks to the generous support of these firms, companies and individuals, the following named scholarships were awarded this year: • Goodman & Company Annual Scholarship • Cocke, Szpanka & Taylor • H. Burton Bates Jr. Annual Scholarship • Thomas M. Berry Jr. Annual Scholarship • Yount, Hyde & Barbour Annual Scholarship The following firms have committed to establishing a named scholarship in the near future: • Kuehl, Shepherd & Associates • Wall, Einhorn & Chernitzer • Witt Mares In addition, the William T. McDermott Visionary Scholarship Fund was established to honor one of the Foundation’s biggest supporters over the years, who died in 2009. To contribute to the fund, visit www.VSCPAFoundation.com. info@vscpafoundation.com  www.vscpafoundation.com Scholarships  7 Face of the future: Michele Meckfessel preps for the classroom Michele Meckfessel, CPA, knows not everyone flies a straight path toward their ultimate destination. Hers has been a winding journey that recently took a sharp turn toward academia. An Illinois native, Meckfessel majored in math and minored in physics at Illinois Wesleyan University. After earning her undergraduate degree, shehad no immediate intention of returning to the classroom. She entered Aviation Officer Candidate School (AOCS), a 17-week boot camp to prep candidates for Navy flight school. She graduated and eventually earned her way into the pilot seat of a Seahawk, the Navy’s equivalent of a Blackhawk. Meckfessel served on two full-length deployments, primarily running counterdrug operations in the Caribbean. While Meckfessel was proud to serve her country and still does, she underwent a critical turning point in her career when the Navy assigned her to assist with Virginia Military Institute’s (VMI) transition to a coed institution. “It was there that I discovered that I liked teaching,” Meckfessel said. “That’s what initially set me on this path.” When Meckfessel’s active duty ended in 2000, she moved with her husband to North Carolina for his career. At that point, Meckfessel says she had no idea what she wanted to do with her life, aside from reserve duty. Little did she know that performing a routine civic duty would provide a strong clue. While navigating her increasingly complex tax return forms with her CPA one year, Meckfessel found she was equally baffled and intrigued. It was enough 88  Scholarships info@vscpafoundation.com  www.vscpafoundation.com to chart another wide turn in her course, and she applied to Appalachian State University to pursue a master’s degree in taxation. “At first, it was mostly a selfpreservation tactic,” she said, “but I discovered that I really, really liked it.” Throughout the master’s process, Meckfessel’s professors planted new seeds for pursuing a Ph.D. in the future. But first she opted to sit for the CPA Exam and gain some experience in the field. Landing a job at McGladrey & Pullen in North Carolina, and eventually making her way to Grant Thornton in Charlotte, she concentrated mostly on tax consulting at both firms, performing special project tax work, corporate tax, due diligence, research and experimentation and tax credit studies. Struggling with a rigorous travel schedule and her two young children, Meckfessel wanted to spend less time on the road and more time with her family. She decided to pursue her Ph.D. at Virginia Tech. Now in her second year of the Ph.D. program, Meckfessel is engrossed in research and teaching. Her dedication and promise have earned her department’s nomination for the very first VSCPA Educational Foundation Austin M. Cloyd, Matthew G. Gwaltney & Maxine S. Turner Doctoral Scholarship, which was established to honor and remember the lives of students of Virginia accounting families who were lost in the tragic events at Virginia Tech on April 16, 2007. “It’s been a strange route getting here,” Meckfessel says. “If you’d have asked me 10 years ago, I could have never imagined this. It was nowhere in the realm of possibilities. But it just fits.” Remembering the past: Foundation honors victims of the Virginia Tech tragedy The VSCPA Educational Foundation Austin M. Cloyd, Matthew G. Gwaltney & Maxine S. Turner Doctoral Scholarship was developed in reaction to the Virginia Tech tragedy of 2007. Three Virginia accounting families suffered tragic losses, and the VSCPA Educational Foundation and Virginia CPA community responded by establishing a scholarship that would not only advance the profession through an annual accounting Ph.D. scholarship at Tech, but also memorialize the lives lost. Through this scholarship, we remember: Austin Michelle Cloyd Hometown: Blacksburg, Va. Daughter of Bryan Cloyd, professor of accounting and information systems at Virginia Tech, and Renee Cloyd Matthew Gregory Gwaltney Hometown: Chesterfield, Va. Stepson of VSCPA member Linda Gwaltney, CPA, an accounting manager at Philip Morris in Richmond, and the son of Gregory Gwaltney Jr. and Karen Gwaltney Maxine Shelly Turner Hometown: Vienna, Va. Daughter of VSCPA member Paul R. Turner, Susan Turner, mother Scholarships  info@vscpafoundation.com  www.vscpafoundation.com 9 Face of the future: Kiyoung Rector sets the bar high “ I am going to be a senior this fall at George Mason University and I am majoring in accounting. I transferred to Mason after I received my associate degree from Northern Virginia Community College last fall. What an exciting year it has been! First, I was invited to the Accounting Honors Program and got inducted to the Beta Gamma Sigma. Second, I became a member of the Beta Alpha Psi, where I was elected vice-president for this fall semester. Also, I was invited to The Leaders’ Institute this June, and what a wonderful experience that was! I learned a lot from the program and met so many inspiring and wonderful people. Lastly, I have been invited to the Beta Gamma Sigma Leadership Conference to represent GMU this fall. I am originally from Korea. The culture is quite different in Korea versus the culture here in America. If I had stayed in Korea, I probably would not have thought about pursuing my career and education. I am very thankful for being able to live in America and become a United States citizen, because living here has opened my eyes to so many different opportunities. I plan to continue my education to get my MBA degree after the MSA. I also plan to get my CPA license by 2011. I would like to work at a public accounting company in the auditing department. I interviewed with the several public accounting firms this spring and I was invited to several externship programs, which led to my internship with KPMG in summer 2010. My goal, one day, is to become a partner. I am getting close to my goal. I am really excited about these wonderful opportunities and I believe this is only my beginning. Receiving this scholarship has given me more motivation to work even harder to reach my goals. In the future, I would like to give back to students with similar circumstances as mine. I thank you again for your support and confidence to help me achieve my dreams. ” — Kiyoung Rector George Mason University • VSCPA Educational Foundation Minority Scholarship recipient 10  Scholarships info@vscpafoundation.com  www.vscpafoundation.com Grants Creating opportunities early: Foundation grant programs Students are choosing their professions earlier than ever, and the VSCPA Educational Foundation wants to make sure accounting is top on the lists of Virginia’s best and brightest students. That’s why the Foundation is committed to supporting business, accounting and financial literacy education in Virginia schools. In 2008–2009, the Foundation awarded $9,500 in grants to organizations that support various accounting and financial literacy education initiatives as well as through the brand-new Educational Foundation Accounting Ph.D. Grant program. Educational Foundation Accounting Ph.D. Grant Amount: $5,000 The VSCPA Educational Foundation Ph.D. grant aims to help Virginia Tech and Virginia Commonwealth University, the only Virginia schools that offer Ph.D. programs in accounting, attract CPAs into their programs. Each school receives grants on alternate years and uses the money to supplement the stipend already offered to candidates. This year, the grant was awarded to Virginia Tech. Virginia Beach Public Schools Education Foundation Amount: $2,000 This grant money subsidized important accounting-related programs at two Virginia Beach schools. First Colonial High School sponsored “Disney Hour of Power: Math Through Music and Art” to help future teachers in the school’s “Virginia Teachers for Tomorrow” program learn to teach third- and fourth-grade students with Disney-themed music and art. Ocean Lakes High School sponsored “Turning Boards Into Bills,” allowing materials technology students to research, design and build a woodshed in collaboration with construction technology and marketing students, who in turn completed a business plan to sell the shed. Profits will be used to build future sheds. Virginia Financial Literacy Summit Amount: $2,500 The Virginia Jump$tart Coalition for Personal Financial Literacy’s annual event, the Virginia Financial Literacy Summit, a free event held October 14, 2008, gathered more than 300 of Virginia's high school administrators and teachers, as well as the state's leading proponents of financial literacy, to learn about financial education and hear best practices. The VSCPA has supported this event since its inception and the VSCPA Educational Foundation was an event sponsor. info@vscpafoundation.com  www.vscpafoundation.com Grants  11 Face of the future: Ryan Leece trades scoreboard for chalkboard Not long ago, Ryan Leece was developing software to provide CBS with live NCAA basketball statistics. He also led software development projects for both the summer and winter X Games. So what is he now doing pursuing his Ph.D. in accounting at Virginia Tech? He’s finally achieving what he initially set out to do, with a few twists and tweaks to the original objective. Leece has always aspired to teach — but he originally envisioned himself teaching math. “Along the way, I got a little sidetracked,” he laughs. After earning his undergraduate degree in mathematics from the University of Minnesota, Leece was offered a sweet little job as a software engineer with SportsMEDIA Technology Corporation in Durham, N.C., where he worked for more than five years. Despite his exciting job, Leece felt it was a good time to further his education. “After I started getting closer to 30 years old, I began to reevaluate where I really wanted to take my career,” Leece said, and he began applying to graduate schools. At that point, he had a new set of skills under his belt. Not only was he math-minded, but he was also proficient in C / C++, Visual Basic, 12  Embedded Visual Basic and XML. But what professions combine business sense, numbers, personal interaction and programming? “The more I got into researching business, the more accounting came into the forefront as a really good match for me,” Leece said. Next stop? A master’s in accountancy from the University of North Carolina at Chapel Hill, after which Leece spent some time at KPMG in Charlotte, N.C. He worked for a year and a half as an audit associate, concentrating on Sarbanes-Oxley-related audit material. While he enjoyed his stint with the Big Four firm, Leece had an inkling he might be headed out of the corporate office and back into the classroom. “I always knew in the back of my mind it would be a great opportunity to pursue a Ph.D. down the road,” he said. Ever since he was young, teaching was an attractive option to Leece. “I loved the gratification of helping someone and seeing someone improve their knowledge as a direct result of — you,” he says. “You actually help them, and you can see that change happening.” At the same time Leece began researching doctoral programs in accounting, Virginia Tech took a mutual interest in him. Dr. John Maher, the John F. Carroll, Jr. Professor in the Department of Accounting & Information Systems, took notice of Leece, calling him a “very strong mixture of software engineer and accountant.” Grants info@vscpafoundation.com  www.vscpafoundation.com Interested in recruiting Leece to his program, Maher allocated the first-ever $3,000 Virginia Society of CPAs (VSCPA) Educational Foundation Accounting Ph.D. Grant to entice Leece to join Tech. The VSCPA Educational Foundation established the grant in 2008 for this very purpose — to help Virginia Tech and Virginia Commonwealth University, the only Virginia schools that offer Ph.D.s in accounting, attract CPAs into their programs. The grant is one of the many initiatives the VSCPA and the Foundation support to help secure the future of the CPA profession in Virginia. Leece ultimately chose Virginia Tech’s Ph.D. program and moved to Blacksburg with his wife in August 2008. He received the Foundation Accounting Ph.D. Grant for study during the fall semester of 2008. Leece is currently concentrating his studies on developing the fundamentals necessary to teach accounting at the university level as well as research in capital markets and accounting. He is taking courses in statistics and econometrics, along with seminars that pair faculty and Ph.D. students to “dig through all the research in accounting.” When Leece isn’t studying or teaching, he enjoys reading (mostly science fiction), hiking, taking his motorcycle out for a spin with his wife, running, working out, playing with his new puppy and cheering on the Green Bay Packers and Tar Heels. He also recently passed all four sections of the CPA Exam, which occupied a bit of his free time. A long way from his ultra-cool first job creating software to populate live basketball stats, Leece is finally pursuing his original goal — teaching. And the CPA profession has scored another great mind to help shape and support the future of the profession. info@vscpafoundation.com  www.vscpafoundation.com Grants  13 The Leaders’ Institute Fostering excellence: The Leaders’ Institute Thanks to a generous $100,000 gift from founding sponsor Beers + Cutler, and ongoing support from numerous other sponsors, the Educational Foundation established The Leaders’ Institute, a two-day, all expense-paid program to build future leaders of the CPA profession. The inaugural event was held June 15–17, 2007, at the University of Virginia, Darden School of Business in Charlottesville. This past year’s event was June 27–29, 2008, also at the Darden School of Business. The Institute is available to those rising college seniors who have displayed exceptional academic achievement within their accounting majors. First-year participants included VSCPA Educational Foundation scholarship recipients, as well as students recommended by accounting educators across Virginia. The program provides aspiring CPAs with the career-building skills they need to succeed, including business etiquette and interviewing tips. Preparing to grow: VSCPA takes on The Leaders’ Institute After successfully laying the groundwork for this important leadership event, the Educational Foundation will transition program planning to the VSCPA in order to free up the Foundation’s time and resources to focus on additional fundraising efforts and new programs and services aimed at targeting top talent. The Foundation will provide grant assistance to ensure The Leaders’ Institute continues to grow and cultivate new talent for the CPA profession. In the future, visit www.vscpa.com for updates regarding The Leaders’ Institute. Also, starting in 2010, The Leaders’ Institute will rotate among various Virginia college and university campuses every three years. The event will be held at Virginia Tech from 2010 through 2012. Thanks to our 2008 sponsors! • Beers + Cutler (founding sponsor) • Argy, Wiltse & Robinson • Capital One • Cherry, Bekaert & Holland • Deloitte • Ernst & Young • • • • • • • • Johnson Lambert & Co. Kaplan Schweser KPMG Kuehl, Shepherd & Associates PricewaterhouseCoopers Ryan, Sharkey & Crutchfield Veris Consulting The Walker Consulting Group • Yount, Hyde & Barbour For 2010 Leaders’ Institute sponsorship opportunities or additional information on the event, please contact the VSCPA Educational Foundation at (800) 733-8272 or info@vscpafoundation.com. Photography from the 2008 Leaders’ Institute. Visit www.vspca.com/photos for more photos of this event 14  The Leaders’ institute info@vscpafoundation.com  www.vscpafoundation.com Face of the future: Matt Moran on the fast track Matt Moran threw his graduation cap just this past May, and he will back in the classroom pursuing a master’s in accounting this fall. But there will be no rest for him this summer. Moran is currently an audit intern at Deloitte in McLean, Va. “I’m getting my hands wet in the audit process and trying to get an overall idea of auditing in the real world,” Moran said. “I’ve gotten to see things I haven’t yet experienced and been able to apply lessons I learned in the classroom.” So between practical work experience and pursuing the additional 30 semester hours he’ll need to become a licensed CPA in Virginia, Moran has his hands full. A masterful multitasker, however, he has additional projects on his plate — including studying for the CPA Exam. “I’m going to start taking two sections of the CPA Exam next spring,” Moran said. “I hope to get two sections out of the way now and then take two the summer before work starts.” info@vscpafoundation.com  Moran is a natural go-getter and hard worker. Those were skills he didn’t need to learn at the 2008 Leaders’ Institute, but there were others he did pick up on at the VSCPA Educational Foundation’s weekend-long leadership event. “The major one I applied to my life outside of work was financial literacy — planning for the future,” Moran said. He’s also benefited from the networking opportunities facilitated by the exclusive leadership event. “I made great contacts at The Leaders’ Institute,” Moran said. “I received 20 to 25 business cards from recruiters, firms and established professionals.” Moran also said he felt more relaxed during internship interviews because he’d already established relationships with many firm representatives through The Leaders’ Institute. Plus, it was downright fun, according to Moran. And every activity was loaded with a lesson. “It was very well planned, and you could really take a lot away from all of the activities,” he said. “It’s a great program, and it needs to continue.” The Leaders' Institute  www.vscpafoundation.com 15 Accounting Doctoral Scholars Program Filling the pipeline: Foundation commits to Accounting Doctoral Scholars Program The Educational Foundation pledged $10,000 over the next five years, beginning in the 2009–2010 fiscal year, to the Accounting Doctoral Scholars (ADS) Program, administered through the American Institute of CPAs Foundation. Launched in 2008, the program was developed to address the growing shortage of academically qualified university accounting faculty members, especially those with recent experience in auditing and tax. The VSCPA also pledged an additional $15,000 in support of the program. With their combined $25,000 pledge, the VSCPA and Educational Foundation join 65 of the largest firms and more than 35 state CPA societies in supporting the ADS Program. To learn more about the ADS Program, visit www.adsphd.org. 16  The Accounting Doctoral Scholars Program info@vscpafoundation.com  www.vscpafoundation.com 2008–2009 Donors Investments in the future: Educational Foundation donors Thank you, 2008–2009 Educational Foundation contributors, for investing in these bright students — the future of the CPA profession. The following list includes contributors of $25 and above between May 1, 2008, and April 30, 2009: $10,000 – $24,999.99 Goodman & Company $100 – $499.99 $1,000 – $4,999.99 Arthur Auerbach, CPA Beers + Cutler James W. Brackens Jr., CPA W. Barclay Bradshaw, CPA William H. Cole Jr., CPA Samuel A. Derieux, CPA Edward F. Kearney, CPA Kuehl, Shepherd & Associates Gregory F. Lawson, CPA Douglas M. Marshall III, CPA Andrew T. Martin, CPA Brian P. Morrison, CPA Sarah E. Nutter, Ph.D. John M. Persil, CPA Stephanie R. Peters, CAE The Reznick Group Joseph J. Romagnoli, CPA Elsie L. Rose, CPA Stephanie S. Saunders, CPA Craig R. Stevens, CPA W. Kenneth Stevens II, CPA Monique T. Valentine, CPA John L. Vincie III, CPA VSCPA Richmond Chapter VSCPA Tidewater Chapter James K. Walker, CPA Yount, Hyde & Barbour $500 – $999.99 Deborah E. Haines, CPA Bruce R. Heymann, CPA Charles F. Marginot, CPA Carolyn K. Menzie, CPA Murray, Jonson, White & Associates John W. Sanderson, CPA Vugar Shahtakhtinskiy, CPA Mary E. Szpanka, CPA Virginia Society of CPAs Deborah Ann Wilson, CPA Anonymous Mary Ann K. Allen, CPA Antoine J. Asselin, CPA Martin R. Atwood, CPA Franklin B. Austin III, CPA Nancy Bagranoff William C. Barrett III, CPA Christopher Thomas Bennett, CPA Larry Dale Berry, CPA Thomas M. Berry Jr., CAE Craig Birmingham William T. Bishop Jr., CPA Jarod D. Blaney, CPA Howard L. Brantly, CPA Maria T. Bridges, CPA W. A. Broadus Jr., CPA O. Whitfield Broome Jr., CPA Dale P. Burgess, CPA Richard S. Burke, CPA Howard J. Busbee, CPA Patrick S. Callahan, CPA Dian T. Calderone, CPA Brian S. Carlton, CPA Lara B. Casteel, CPA Alexander F. Castelli, CPA Christopher A. Enright, CPA, PLC Mary Kay Conides David A. Covington, CPA James E Crawley Jr., CPA Donald M. Dale, CPA Thomas F. Dawson Jr., CPA Harry D. Dickinson, CPA Gary D. Dittmer, CPA Mary Ann Dougherty, CPA Ellis M. Dunkum, CPA Charles F. Equi Jr., CPA Ronald L. Evans, CPA Steven Ernest Farrar, CPA Financial Planning Services Thomas F. Flood, CPA Robert A. Foster, CPA Bob D. Fox William A. Fritz Jr., CPA Robert B. Glisson, CPA Melvin R. Green, CPA Susan B. Gregg, CPA Linda J. Gwaltney, CPA John J. Haffey III, CPA Gerald L. Hagen Jr., CPA James Marshall Haggard, CPA Ann H. Harrison Samuel A. Hicks Jr., CPA Peter M. Hodgson Elizabeth C. Holtzclaw, CPA Anthony Eric Hudimac, CPA Allison K. Huss, CPA Cherie A. James, CPA James Wesley Jarrett, CPA Kathryn S. Jensen R. Chapin Jones II, CPA Thomas George Kamasky, CPA David E. Karr, CPA Jeffry L. Karr, CPA Cecilia S. Kuhn, CPA David F. La Mar, CPA Boston M. Lackey III, CPA Malcolm H. Lathan Jr., CPA Alfred L. Layne Jr., CPA Gary W. Lee, CPA Bernard K. Leister, CPA Edward L. Lieland Jr., CPA Debra B. Lybrand, CPA Lata Maheshwari Christina S. Mallard, CPA Brian K. Marks James P. Martinko Rebecca E. McCoy, CPA Mark C McLachlan, CPA Sharon C. McMichael, CPA Kenneth E. Miller, CPA Matthew E. Miller, CPA Rex E. Miller, CPA Richard F. Pappalardo, CPA Lisa Anne Parrish, CPA James E. Pearman Jr., CPA Denise E. Peterson Russell L. Phillips, CPA 2008–2009 Donors  17 Shannon M. Pope, CPA Portsmouth Community Foundation, The Child and Family Donor Advised Fund Patrick L. Price Ann G. Pushinsky, CPA James C. Reed, CPA David Terrell Richardson, CPA Jeffrey Claude Robinson, CPA Tom Rosengarth, CPA, CFP Helen M. Roybark, CPA Sandra R. Claytor, CPA George D. Scheulen, CPA William Joseph Setliff, CPA E. Gerard Shaia, CPA Randolph Shapiro, CPA James M. Shepherd, CPA Ivan B. Silverman Henry G. Simpson, CPA Charles W. Snead Jr., CPA William Soza, CPA John Sullivan, CPA Frances C. Taylor, CPA Margaret M. Taylor, CPA Gary R. Thomson, CPA Greta E Tosi-Miller Thomas L. Visotsky, CPA Roger C. Von Elm, CPA VSCPA Roanoke Chapter Gregory D. Walker, CPA Wall, Einhorn & Chernitzer, PC Betty S. Webber Jeffrey E. Weintraub Frederick L. White, CPA James Aubrey Winn, CPA Paul M. Young, CPA Michael J. Zabrowski, CPA $50 – $99.99 Anonymous Laura K. Ballagh, CPA U. Grant Ballard Jr., CPA Gregory E. Bardnell, CPA Dawn D. Barnard, CPA Stanley G. Boatwright Jr., CPA Jeffrey Alan Bolyard Charles Bonuccelli, CPA Victor F. Bouril Jr., CPA Lauren A. Brake Jennifer D. Britton, CPA Christopher K. Brown, CPA Denise A. Carroll, CPA Adam G. Chaikin, CPA Kristin L. Comer, CPA Benjamin S. Equitan, CPA Everett O. Winn, CPA, PLC 18  Heather Koppe Flanagan, CPA Jerry L. Forehand, CPA Patricia K. Friend Stanley C. Gibbs, CPA Go Figure Morton Goldmeier, CPA Jeffrey C. Goodman, CPA Erin E. Grant, CPA Robert N. Gray, CPA Allison J. Greenwood Barbara A. Hartman Blaine W. Hegner, CPA William J. Heisey, CPA Bonnie P. Hoopengardner, CPA Linda J. Hopkins, CPA Lynn B. Hounslow Dawn J. Jessee, CPA Joey Jay Jones, CPA Kristen L. Jones, CPA Cynthia Kochersperger, CPA Ann-Marie Lock James L. Martin, CPA W. Richard Matthews Jr., CPA Harriett G. McCune, CPA Paul J. Meissner, CPA Elizabeth J. Moffett, CPA Elizabeth W. Moore, CPA John F. Myers Jr., CPA Michael S. Newman Bradley P. Nicklin, CPA Elizabeth H. Nolte, CPA Vicki L. Petitt, CPA Dilys J. Phillips, CPA Richard E. Noyes, CPA PC Benjamin Andrew Romeiser, CPA Gary Edward Romer, CPA J. Raleigh Salyer Elizabeth A. Schulhof Howard C. Seal, CPA Laura E. Seal, CPA Amanda L. Sent, CPA Bob Soonthornchai, CPA Christopher Stephans James Joseph Sullivan, CPA David Swartz, CPA Nora E. Thompson, CPA Leslie S. Thysell, CPA M. Lee Winder, CPA Erick F. Yarchin Jr. Carolyn T. Yarosz Douglas E. Ziegenfuss, CPA $25 – $49.99 Joan D. Aaron, CPA Douglas W. Adams, CPA Ernest Robert Adams Jr., CPA Stephen C. Adams, CPA Brigette B. Adkins Ram P. Agarwal, CPA Joe A. Agyei, CPA F. James Ahlberg, CPA Ozemoya Aigbokhaevbo, CPA William L. Akers Roy Alexander, CPA Charles W. Allbaugh, CPA Debra Moyer Allen, CPA Lizabeth Grace Alter Carmen Amaritei Salvatore M. Ambrosino, CPA Mitzie Anderson Stephanie J. Anderson, CPA Teresa Andre, CPA Charles E. Andrews, CPA Sandra S. Apple, CPA Lisa H. Armentrout, CPA Darcey S. Arnold, CPA Jolanda A.K. Arnold Armando J. Arvizu, CPA Carol A. Atchison, CPA Sandra L. Atkins, CPA Paul D. Atkisson, CPA JoAnn M. Augone, CPA Richard A. Austin, CPA Karen A. Awai Miguel A. Azua, CPA Richard S. Badger, CPA Edward J. Banas Jr., CPA Lee M. Bandy, CPA William Michael Bandy, CPA William E. Bane, CPA Deborah A. Banton, CPA D. Brent Barcomb, CPA Ronald S. Barham, CPA Eric F. Barker Laura A. Barraclough, CPA Rebecca Bartholomae, CPA Eric W. Bartland, CPA Marsha B. Barton, CPA Kent Allan Bason David H. Bates, CPA Richard J. Beason, CPA Madalyn C. Behneman, CPA Paul M. Beito, CPA Sandra L. Belfor, CPA Steven M. Belote, CPA Daniel E. Bender, CPA Debbie J. Bennett, CPA Timothy G. Benusa, CPA 2008–2009 Donors Martin H. Bergin, CPA Walter William Berry, CPA Nancy C. Bhatti, CPA Richard Joseph Bierman, CPA Anthony B. Billue, CPA Janet T. Bishop L. Paul Blackmer Jr., CPA Dale K. Blandford, CPA Roman G. Blazauskas, CPA Laura T. Block, CPA Linda J. Block Kari’ Sue Blosser Monica Boakye-Kutin, CPA Joshua D. Bogart, CPA Bruce M. Bowe, Jr. Dorothy A. BowmanToner, CPA John R. Boyce, CPA Ted A. Boyer, CPA Craig S. Boyers, CPA Robert D. Boyle, CPA Vicki Nowak Bracey, CPA Audrey Jean Bredehoft, CPA Frasier W. Brickhouse, CPA Jerry G. Bridges, CPA Charles R. Bridwell Jr., CPA Charles Christian Brockett, CPA Ross N. Brooks Jr., CPA Molly G. Brown, CPA Nancy J. Brown, CPA Patsy J. Brown, CPA Robert M. Brown William R. Brown, CPA Pauline L. Browne-Toler, CPA Dallas D. Brunk, CPA William J. Brunke IV, CPA Phillip G. Buchanan, CPA Roger C. Buchholz, CPA Earle R. Buffington III, CPA Elizabeth Bullock Beatrice Burch Roy H. Burgess, CPA Charles L. Burkett, CPA David C. Burkhardt, CPA Jon L. Burleson, CPA Edward M. Burnell, CPA Robert Wesley Burrill Jr., CPA Reta Robinson Busher, CPA Patriece L. Butler Rebecca H. Butler, CPA Robert W. Cadd, CPA Joseph A. Calamaro Jr., CPA Clayton E. Cameron Jr., CPA Louise Campanale, CPA Charlotte H. Capitano, CPA Ashley M. Carmichael Robert L. Carpenter, CPA Louis C. Carr Jr., CPA Sharon V. Carrington, CPA Rodney E. Carson, CPA Anna P. Carter, CPA Diane B. Carter, CPA George T. Carter, CPA Linda A. Carter Alicia B. Cavender, CPA Rajiv Chadha, CPA Monica Chambers, CPA Alice E. Chandler, CPA Raechal Chaney, CPA Steven L. Charron, CPA Patricia A. Chichka, CPA Joan F. Clark, CPA J. Glenn Clemmons, CPA Norma H. Clifton, CPA Marvin A. Cline, CPA James William Cocco, CPA Lori K. Cochran, CPA Paul S. Cohen, CPA Barbara C. Cole, CPA Vickie C. Cole, CPA J. Phillip Coley, CPA Susan Roberts Colpitts, CPA Rebecca J. Conrad, CPA Amy E. Cook Bernard F. Cookson Esq., CPA Gregory Joe Cooley, CPA James A. Cooley, CPA Jaclyn Michelle Cooper, CPA Patrick E. Corbin, CPA Peggy Jean Corbin Shelia V. Cosby, CPA Lewis Michael Costello, CPA Bradley Paul Costlow, CPA Rebecca Haley Cotton, CPA James Cottrell Jr., CPA Joseph Andrew Cox, CPA Debra D. Coyner, CPA K. David Cranston, CPA Kimberly A. Crawley, Sherwood H. Creedle, CPA Zachary Creighton, CPA Michael D. Crews, CPA German Pierce Culver Jr., CPA Dean P. Cumbo Lisa R. Cusack, CPA Shari H. Cutchin Mark A. Dahlinger, CPA W. Sterling Dale, Jr. Francis E. Danielski, CPA Walter A. Darrow, CPA Cheri Gina David, CPA John W. Davidson, CPA Samuel G. Davidson, CPA Al M. Davis, CPA Hollis R. Davis, CPA Melinda L.C. Davis, CPA Susan P. Davis, CPA Chandra E. Dawson David D. Dean, CPA James M. DeGrandis Christine M. Dehnert-Fernald, CPA Mary C. Deneen, CPA Belinda H. Denson, CPA James H. Dentzer, CPA David J. DesRoches, CPA John B. Dever, CPA Tyrone E. Dickerson, CPA Harry D. Dickinson, CPA Ismael R. Dieppa, CPA Alfred Dunn Dillard, CPA Randolph A. Dinsmore, CPA Duane W. Dobson Jr., CPA Kendric K. Dobson Jr., CPA Robert A. Dodd, CPA Bradley Peter Dolbec, CPA Joseph D. Domzalski, CPA Eduardo P. Dona, CPA Neal E. Donahue, CPA Burnice C. Dooley, CPA Kevin Edward Doyle, CPA Patricia A. Doyle, CPA Michael A. Duca, CPA Danielle R. Dudas, CPA Christine E. Duncan, CPA James E. Dundon, CPA Cintia M. Easterwood, MBA George T. Eastment III, CPA Debra Ann Eby, CPA Wayne L. Edmunds, CPA Bert Tvedt Edwards, CPA Christine Williamson Egnor, CPA Russell A. Ekanger, CPA Rachel M. Elitharp, CPA Paula B. Ellenberg, CPA David C. Elmore Ahmed M. Elshall, CPA Laura Equi, CPA John F. Estes III, CPA Shanel R. Evans, CPA Erich J.P. Faber, CPA David W. Faeder, CPA Ramzi E. Farah, CPA Sameer E. Farah, CPA John Patrick Farrell, CPA Teena M. Fast, CPA Scott Victor Ferros, CPA David J. Fisher Gary P. Fitzgerald, CPA Michael E. Fitzwater Joel D. Fivis, CPA John C. Fleming Jr., CPA Susan K. Floyd, CPA 2008–2009 Donors  19 Travis S. Floyd, CPA Heather Bowers Foley, CPA Richard C. Foote, CPA Katherine A. Ford Stuart C. Ford, CPA Gregory L. Fordham, CPA Brian D. Fowlkes, CPA Harry B. Franklin Jr., CPA J. Tim Freeman, CPA Nancy E. Fry, CPA Steven L. Fullerton, CPA Cheryl B. Fyock, CPA Melisa F. Galasso, CPA Edward Muse Gantt, CPA Subhash K. Garg, CPA Margaret W. Gartman, CPA Annette S, Garvish, CPA Ronald J. Gatling, CPA Stephen M. Gay, CPA William P. Geiger, CPA Nell E. George, CPA Brian H. Gieseler, MBA Deborah A. Gill, CPA John R. Gillespie, CPA Thomas E. Gillespie, CPA Gary A. Gilmore, CPA Gary S. Ginsberg, CPA Bryan G. Goetsch, CPA Ellen M. Goitia, CPA Gerald A. Goldman, CPA Melanie Gooch, CPA Leslie A. Gooding III, CPA Pamela S. Goodnow, CPA Gregory V. Goodwin, CPA Theresa G. Goodwin, CPA Bernard M. Gordon, CPA John Dillard Gordon Jr., CPA G. William Graves, CPA Karen S. Gray, CPA Theodore L. Gray, CPA Phillip E. Graybeal II, CPA Leila C. Green, CPA Richard H. Green, CPA Jennifer A. Gross Leonard R. Grus, CPA Andrew Guidarelli, CPA Lawrence H. Gulick Kenneth M. Gunn Jr., CPA Paul M. Gurman, CPA Christopher Hagen, CPA Thomas J. Hahn, CPA Jerry Halfant, CPA B. Robert Hall, CPA R.B. Hall, CPA Karen M. Halvorson-Bourne, CPA Daniel H. Hamad, CPA Richard H. Hamlin, CPA 20  Roger L. Handy, CPA Christopher W. Hanson, CPA Paul M. Harbolick Jr., CPA Margaret N. Harding, CPA William R. Harland, Jr., CPA Linda M. Harlow, CPA Kimberly A. Harmon, CPA Christina Sen Harrell, CPA Faye S. Harrell Robert Bradley Harrell, CPA James E. Harris, CPA Jennifer L. Harris Ruth C. Harris, CPA William P. Hassell, CPA Brett P. Hawkins, CPA Carolyn M. Hawkins, CPA Timothy R. Hawkins, CPA Douglas L. Hawpe, CPA Kenneth H. Heller, CPA Richard L. Hendershot, CPA John S. Henderson, CPA William Mckay Henderson, CPA Robert E. Henley Jr., CPA Laurie J. Henry, CPA John C. Henson, CPA John L. Hester, CPA Charles M. Hicks, CPA Kim Hicks, CPA Jose L. Hidalgo, CPA Peter C. Hill Jr., CPA Susan Vagt Hill Wendy C. Hill, CPA Craig C. Himelright, CPA Margaret L. Himes, CPA Kelly Hines, CPA Lawrence James Hoffman, CPA Brian J. Hogan, CPA Hubert D. Hoke, CPA James MacArthur Holland, CPA Angela Diann Hollins, CPA Gregory M. Hookstra, CPA Heidi Linda Hoppe, CPA Sharon Watkins Horne, CPA Stephen D. Howell, CPA Stephen L. Huber, CPA Karen Wallace Hudgins, CPA Michael A. Huffman, CPA Stephen C. Hughes, CPA Jung Huh, CPA Danny R. Hunt, CPA William E. Hunt, Jr., CPA Larry J. Hurt, CPA Francois B. Innocent Norwood J. Jackson Jr., CPA Sylvester A. Jackson, CPA Mary F. Jackson-Heard, CPA Catherine F. Jacobs, CPA Irene R. Jacobs, CPA Richard M. Jacobs, CPA Dolly Jacobs Park, CPA Amanda M. Jaffe, CPA William J. Jamieson Jr., CPA Angela T. Jamison, CPA James T. Jasinski, CPA John Richard Jenkins, CPA Peggy Jenkins William Lewis Johns, CPA Gregor E. Johnson, CPA Lindsey B. Johnson Mary Elizabeth Johnson, CPA R. William Johnson Jr., CPA Ronnie L. Johnson, CPA Steven A. Johnson, CPA Judy L. Johnson-Wright, CPA Andrea G. Jones, CPA Edward B. Jones, CPA Marlyn Jones Joseph Joseph, CPA Thomas J. Joss, CPA Terese E. Kalloo, CPA Irwin S. Kaplan, CPA Kathleen M. Kauffman, CPA Shaminder Kaur, CPA John Kauzlarich, CPA D. Berkley Keen, CPA Robert L. Kees, CPA William Thomas Keevan, CPA Donald R. Kehoe, CPA Donald Lee Kemon, CPA Craig B. Kendall, CPA Kelly A. Keys, CPA Nary Khaoung, CPA David M. Kilby, CPA Andrea M. Kilmer, CPA Eun M. Kim Michael Owen Kingsbury, CPA Stephen R. Kinnier, CPA Phillip J. Kirby, CPA Marie M. Kish, CPA Frank R. Kistner, CPA Jo Ann B. Kittrell, CPA David Bruce Klima, CPA Alan E. Klinger, CPA E. Marie Knoxville Gary A. Koehmstedt, CPA Robert Grant Kohler, CPA John M. Kosciw, CPA Neil D. Kossler, CPA Ronald T. Kouzel, CPA Nickolas G. Kozel, Jr., CPA Theresa M. Kristan Gabriella M. Kusz, MBA David M. Lajoie, CPA Thomas J. Lantz Sr., CPA 2008–2009 Donors Ernest Lapp Jr., CPA Michael W. Larkin Nikki E. Larrowe, CPA Noel M. Larson, CPA Nancy S. Layden, CPA Michael Lee Layman, CPA Robert C. Layser, CPA Albert C. Lazure Jr., CPA Doris S. Lee Won S. Lee, CPA Alice B. Leggett, CPA O. Grace Lekwuwa, CPA Stephen H. Lessels, CPA Richard A. Levy, CPA E. Michael Lewandowski Bradley A. Lewis, CPA George J. Lex III, CPA Ethna A. Licata, CPA Jacob Edward Liebler, CPA Gabriele Lingenfelter, CPA Marigene M. Little Wen Liu, CPA Laurie M. Livingston Luzminda Cabrera Lloyd, CPA Samuel J. Lloyd, CPA Mario A. Lopez, CPA E. Jeffreys Love, CPA Ronald L. Lovelace, CPA Dixon D. Low, CPA David P. Lucas, CPA April Lee Lucy, CPA David J. Lundsten, CPA Beth Ann Luther, CPA Sherrill H. Lyle, CPA Maria E. Macera William J. Madigan Jr., CPA Maxine Z. Magri, CPA Jennifer L. Maguire, CPA Stephen A. Malone, CPA Perry K. Mandaleris, CPA Thomas A. Mann Louis C. Mantoni, CPA L. Marie Marcum, CPA Angela C Marshall, CPA Ann E. Mason, CPA Dianne M. Mastbrook, CPA Rodney W. Mateer, CPA Jeffrey W. Mathews, CPA Thomas W. Matko, CPA Eddie B. Mattison, CPA William B. May Jr., CPA Susan S. Mayne, CPA Claude Delaney Mayo, CPA Cathy J. Mays Richard Keith McCarty, CPA Susan M. McClain, CPA Suzanne B. McClelland, CPA John Joseph McCormack, CPA Richard C. McCullough Jr., CPA Gregory Michael McDanels, CPA Donald J. McDowell, CPA Cheryl Susan McFarland, CPA Richard W. McMinn III, CPA Eugene McNiff, CPA Kathryn Bova McQuade, CPA John Mensah, CPA Jessica S. Michael, CPA Richard Alan Miles, CPA Nancy A. Miller, CPA Frank Brett Mitchell, CPA Jeffery K. Mitchell, CPA Harold L. Mohn, CPA Jyotika G. Mokha Thomas Russell Mollencop, CPA Mildred E. Moncure Ruth J. Montllor, CPA James H. Moore Jr., CPA Jeanette M. Moore Robert E. Moorhouse, CPA William F. Morgan, CPA Darnell J. Morris, CPA Michael D. Morris, CPA Theresa E. Morris, CPA Patricia I. Morrows, CPA Susan J. Moser, CPA Tammie Leigh Moses, CPA Ronald A. Mosocco, CPA Michael S. Mueller, CPA Charles R. Mullen, CPA Marsha H. Murphy, CPA Ghaith F. Musmar, CPA Edward J. Myerson, CPA Priscilla N. Myerson, CPA Steven I. Nadler, CPA Ousmane B. Ndiaye Jay D. Nelson, CPA Wendy L. Nesbitt, CPA Ruriko F. Newland, CPA David Mitchell Nichols, CPA Christopher Nicholson, CPA Emmanuel N. Njomo, CPA Michael B. Noble, CPA Theresa Kay Noe, CPA David A. Noordhoek, CPA Amy L. Norman, CPA Rachele J. Novak, CPA Chinero N. Nwaigwe, CPA Christopher O’Brien, CPA Karen S. O’Brien, CPA Elisha Okyere, CPA James J. Oliver, CPA Oyinlola A. Omishore Bartlo Oosthuizen, CPA Sarah Dawn Orndorff Michael S. Osinski, CPA Jeffrey L. Overton Jr., CPA Aubrey J. Owen, CPA Lindsey M. Owen Thomas E. Owen Jr., CPA Christopher T. Owens, CPA Maruja E. Pabalan, CPA Vivian J. Paige, CPA Jason S. Paisley Michelle S. Palmer, CPA Jana M. Panneton Thomas Parisi, CPA Kurt A. Pastuszak, CPA Ketan M. Pathak, CPA Jane Larrowe Patton, CPA Nicholas P. Paul Jr., CPA Phillip B. Payne, CPA Cynthia J. Pearson, CPA Dale B. Peck, CPA SukNam Pender, CPA Larry W. Perdue, CPA Zahid Pervaiz, CPA Matthew David Peterman, CPA David Eugene Peters, CPA Roy D. Peters, CPA Henry T. Petersen, CPA Jan Peterson, CPA Kathy K. Petronchak, CPA Dana L. Pfeiffer, CPA Mark M. Phillips, CPA Thomas E. Phillips Jr. Rebecca Piper, CPA Louella O. Pittman, CPA Ronald G. Pittman, CPA Jonathan Andrew Plott, CPA Crystal Plum Thalia Pol Ronald Polichnowski, CPA Charlie F. Pollard Jr., CPA Richard P. Pontynen, CPA Leo Jay Poole, CPA Craig D. Poppen, CPA Joseph A. Powell, CPA William A. Powell Jr. Barbara Anne Preston, CPA Linda K. Preston Leslie I Prillaman Jr., CPA Travis A. Proffitt, CPA William C. Prout, CPA O. Ralph Puccinelli Jr., CPA Stacy K. Puckett, CPA Thomas A. Puryear Jr., CPA Robert Ragland, CPA William W. Rankin, CPA Robin A. Ransom, CPA W. Dewey Rasnake, CPA David F. Rathje 2008–2009 Donors  21 Christopher A. Rawlings, CPA David W. Reardon, CPA George J. Reed, CPA Cynthia A. Reenalda, CPA Janet D. Reid, CPA Robert R. Reid, CPA Grace K. Reidy, CPA Ashleigh M. Rempfer, CPA Ellen L. Remstedt-Schiavi, CPA Susan Gregg Rice, CPA Donna L. Richards, CPA Edward F. Richards, CPA Sally Marie Richardson, CPA Kathy A. Ricker, CPA John M. Rider, CPA Matthew A. Riffe Michael P. Risdon, CPA Leslie F. Roberts, CPA Carl D. Robinson, CPA Idalmis V. Rodriguez, CPA Jeffrey R. Rogers, CPA Karen Sullins Rogers, CPA Melissa K. Rogers, CPA John D. Rokenbrod, CPA Dale Robert Ross, CPA Jo-Ann Royer, CPA T.S. Rue Amy Lavonne Rush, CPA Clifton Lee Rutherford, CPA Dennis Ryan, CPA Edward H. Ryan, CPA Michael A. Ryan, MBA Peter T. Ryan, CPA Carol J. Sabol, CPA John N. Sacco Darryl P. Samsell, CPA Joseph J. Saunders III, CPA Larry J. Saunders, CPA Susan Saunders Timothy A. Saunders, CPA Valerie K. Saunders Benedict J. Savinis, CPA Sadia Louise Sawyer, CPA Steve Scheiblhofer, CPA Jay M. Schlosser, CPA James D. Schmidt, CPA Thomas Edward Schmitt, CPA Gerald A. Schultz, CPA James Scott Jr, CPA Harry N. Segal Diana D. Seiler, CPA L. Darlene Selz, CPA Roma J. Sexson, CPA Charles M. Shanes, CPA Lyall W. Shank, CPA David J. Sharkey, CPA Lauren G. Shephard, CPA 22  David P. Sherburne, CPA Aminmohamed H. Sheriff, CPA James T. Short, CPA Brian G. Shrader, CPA Janet M. Shumaker, CPA William L. Sickenberger Jr., CPA Craig Richard Siebel Jr., CPA David M. Silvers, CPA Sidney G. Simmonds, CPA Mary Gene Simmons, CPA Annette Simons, CPA Joyce Marie Singleton, CPA Lauren E. Sloan, CPA Mary K. Slonaker, CPA Augustine D. Smith, CPA Jeffrey Alan Smith, CPA Susan M. Smith, CPA Stanley B. Snellings Jr., CPA Louis D. Snyder, CPA Meryl Ann Solimini-Beck, CPA Juan A. Sosa, CPA Deborah A. Sosnoski-Brewer Katie M. Southern-Kelley, CPA William R. Spears, CPA Cheri D. Spencer Jo L. Spielvogel, CPA James E. Spitler, CPA Poornima Srinivasan, CPA, MBA Angelia D. Stanley, CPA Gwen L. Stapleton, CFE Catherine R. Stefanik, CPA Donald V. Steger Jr., CPA Wendy C. Stemetzki, CPA Jane Wolfe Stilmar, CPA Frank L. Stitely, CPA Stephen J. Stoupa, CPA Holly H. Stout Richard L. Strean, CPA Frederick D. Streb Jr., CPA Gerald Dennis Strong, CPA Derrick E. Strosnider, CPA Keegan F. Stroup, CPA C. Jeffrey Stump, CPA Charles Frederick Stump II, CPA Z. Kevin Sturgill, CPA Yoo S. Suh, CPA Deborah G. Summers Marilyn S. Swinford, CPA Linda H. Talmadge, CPA Kenneth J. Tarpey, MBA Trina Tate Laura A.Tate-Smith, CPA James E. Taylor Jr., CPA Randy J. Taylor, CPA Andrea B. Tecce, CPA James L. Tew, CPA George Miller Thoma Jr., CPA Allen S. Thomas Jr., CPA Carol Ann Thomas, CPA Clinton W. Thomas, CPA Ernestine Marie Thomas, CPA Kenneth Craig Thompson, CPA Paula A. Thompson, CPA David S. Timms, CPA Stephen John Tobash Jr., CPA Jamie Todd, CPA A. Irene Tongelidis, CPA Paul I. Tongelidis, CPA Cesar S. Totanes, CPA Lee S. Trainum, CPA Kimberly Ann Truxell, CPA Michael M. Tryon, CPA Kathleen D. Tucei, CPA Ifeoma A. Udeh, CPA William D. Ungerman, CPA Nikki Valavanis, CPA Peter Anthony Van Winkle, CPA W. Leonard Vandivere, CPA William C. Vassar, CPA Donna R. Vaughan, CPA Michael Dean Vaughan, CPA Michael H. Vicars, CPA Lee A. Wagner, CPA Tammy D. Waldron Gerard Richard Waldt, Jr. Hayes M. Walker III, CPA Philip R. Walsh, CPA Ervin Walter, CPA William R. Walter, CPA Richard C. Walters, CPA Michael W. Walworth, CPA Yu-Ling Wang, CPA Robert M. Warren Jr., CPA Daniel Lewis Watson, CPA Calton W. Weatherford, CPA James A. Weaver, CPA Kurt T. Wehner, CPA Richard A. Weinberg, CPA Frederick B. Weiss, CPA Eleanor V. Wells, CPA Robert A. Wentworth, CPA Alice G. West, CPA Nathan S. White IV, CPA Richard O. White, CPA Tina Marie White, CPA Barbara J. Whitehead, CPA Laura Kay Whiteman, CPA Michael Whitfield, CPA Rebecca T. Wieters, CPA Victor Rodney Wilfore, CPA James C. Wilkins III, CPA Alexis S. Wilkinson Vicki R. Williamson Mary Karen Wills, CPA 2008–2009 Donors Kathleen A. Wilson, CPA Robin Charles Wilson, CPA Steven Wayne Wilson, CPA James Walter Wilvert, CPA Michele L. Windsor, CPA Vernon N. Winquist, CPA John W. Withers, CPA Robert B. Withrow Jr., CPA William J. Withrow, CPA Scott V. Witt, CPA Jo P. Wolford, CPA Craig M. Wood, CPA Rink C. Wood, CPA Kimberley E. Wooding, CPA Benjamin M. Woodson, CPA Edward J. Woodward Jennifer D. Woolbright, CPA Michael V. Wray E. Douglas Wright, CPA Robert L. Yates, CPA Donna P. Yenney, CPA Michael V. Yuhas Jr., CPA David B. Zamba Phoebe P. Zarnegar, CPA Terry E. Zerwick, CPA Jenny H. Zhang, CPA Carol A. Zirkle, CPA Norman J. Zwahlen, CPA Every effort has been made to ensure the accuracy of this list. Please contact the VSCPA Educational Foundation at (800) 733-8272 or info@VSCPAFoundation.com to report errors or omissions. Please visit www.VSCPAFoundation.com for a complete list. You Can Help! Contribute Today! Please help by making a tax-deductible donation to the VSCPA Educational Foundation. Fill out this pledge card, call (800) 733-8272 or donate online at www.VSCPAFoundation.com. YES! I want to invest in the future of the CPA profession with a tax-deductible contribution to the VSCPA Educational Foundation Annual Fund. Name _______________________________________ Company name _______________________________ Mailing address _______________________________ City/State/ZIP _________________________________ E-mail address ________________________________ Phone _______________________________________ q I wish to remain anonymous. Unless otherwise indicated, all undesignated gifts will be allocated to the VSCPA Educational Foundation’s unrestricted fund for use toward current programs and future needs. q My employer offers a gift matching program. 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