1996 CEC Resume

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1996 CEC Resume Powered By Docstoc
					    Cindy Eddins Collier, MHA, MSA, CPA, ABV, CVA
                                 Office Phone (614) 433-9199
                                     Fax: (707) 597-3724

                           E-mail: cindy@cindycollier.com
                           Web Page: www.cindycollier.com
Current Faculty Appointments:

        Batten Institute Fellowship, Darden Graduate School of Business, University of Virginia,
                Charlottesville, Virginia, 2003.

        Adjunct Professor, Duke University, Fuqua School of Business, Master of Business Administration
               Program, Durham, North Carolina, 1999-2001. Guest professor since 1997.

        Center Scholar, Center for HOPES, The Ohio State University College of Medicine,
                Columbus, Ohio, since 2001.

        Adjunct Professor and Visiting Scholar, The Ohio State University, Fisher College of Business,
               Master of Business Administration Program, Columbus, Ohio, since 1997.

        Guest Lecturer, Duke University Medical School, Durham, North Carolina, since 2000.

        Guest Lecturer, Darden Graduate School of Business, University of Virginia, Charlottesville,
               Virginia, since 2002.

        Guest Lecturer, The Ohio State University College of Dentistry, Columbus, Ohio, since 2002.

Professional Certifications and Industry Leadership Positions:

        National Litigation Forensics Board, National Association for Certified Valuation Analysts
                (NACVA), elected 2001-2004 to serve 3-year term.
                Chair, Litigation Standards Subcommittee, 2001-2003.

        Examiner, Ohio Award for Excellence, 2003.

        Technical Reviewer, Business Valuation, American Institute of Certified Public Accountants
               (AICPA), since 1998.

        National FacultyTeam, American Institute of Certified Public Accountants (AICPA), since 1998.

        National Faculty Member and National Faculty Development Team, National
                Association for Certified Valuation Analysts, since 1997.

        National Education Board, National Association for Certified Valuation Analysts (NACVA),
                elected 1997-2000 to serve 3 year term.

        Advisory Board Member, Ibbotson & Associates, Chicago, Illinois, since 1999.

        Certified Valuation Analyst (CVA), National Association for Certified Valuation Analysts, since
                 1997.

        Accredited in Business Valuation by the American Institute of Certified Public Accountants
                (AICPA), since 2001.
                                                                                  Cindy Eddins Collier
                                                                                   Page 1 of 14
       Certified Public Accountant (CPA), State of Ohio, since 1987.

Education:

       Master of Science in Accounting, McIntyre School of Commerce, University of Virginia,
               Charlottesville, Virginia, 1986.

       Master of Health Administration, Duke University, Durham, North Carolina, 1981.

       Bachelor of Arts, with Distinction, Psychology, University of Virginia, Charlottesville,
              Virginia, 1979.

Current Work Experience:

       Chief Executive Officer and Founder, Valuation Solutions, Columbus, Ohio. 1990 to present.

               Cindy provides valuation and strategic financial management consulting services to
               health care providers throughout the United States. Her professional consulting
               services focus on health care business valuation, fair market valuation of physician
               services, fairness opinions, arbitration and mediation, mergers & acquisitions,
               financial analysis and research, strategic management, physician integration, managed
               care, capitation management, purchase and/or sale of medical practices and hospitals,
               and litigation support. Cindy's clients include a variety of physician practices,
               university and community hospitals, integrated delivery systems, medical device
               companies, healthcare technology companies, medical service providers,
               pharmaceutical and biotech companies, professional associations, attorneys,
               consultants, and managed care payers.

               She has been deposed in a variety of settings, and testified as an expert in various
               courts. She has participated in a variety of settlement proceedings. She has provided
               valuation arbitration services. In a variety of litigation cases throughout the United
               States, Cindy has performed financial and technical analyses, prepared interview,
               deposition and pre-trial materials, prepared and critiqued damage models and
               theories, supported the drafting of various briefs and filings and provided technical
               research.

               Cindy speaks nationally and internationally on a variety of topics related to business
               valuation and strategic management in the health care industry.

       Chief Executive Officer and Founder, Quality Management Solutions, Columbus, Ohio.
               1988 to present.

               Quality Management Solutions provides consulting and management education for
               organizations that provide and use services to gain competitive advantage. Services
               include quality management, process reengineering, financial management, and
               service operations management. Clients include executives in the health care,
               banking, telecommunications, manufacturing, and other industries from across the
               United States, the United Kingdom, France, the Bahamas, and Argentina, as well as
               other international locations.

       Batten Institute Fellowship, Darden Graduate School of Business, University of Virginia,
               Charlottesville, Virginia, 2003.

               The Batten Fellows Program brings to The Darden School scholars and
               practitioners to work with Darden faculty and contribute to their research
                                                                                   Cindy Eddins Collier
                                                                                    Page 2 of 14
        and educational initiatives. The Fellows Program sponsors the visits of
        these high-potential young professionals and prominent thought and
        education leaders with the aim of expanding Darden’s areas of excellence.
        Through the work of the Fellows and their Darden Faculty Hosts, the
        Institute stimulates the intellectual life of the School through the:

       development of leading-edge scholarly thinking of importance to
        practitioners;

       development of new intellectual capital that culminates in published
        articles, books, and teaching material; and

       deepening of collaborative work between Darden faculty and non-Darden
        professionals.

Guest Lecturer, Duke University Medical School, Durham, North Carolina. 2000-
       present.

        Professor Collier teaches second year medical students about accounting
        and financial issues in medical practice. The course is included in the core
        medical school curriculum. Production and compensation issues, practice
        financial and operational benchmarking and medical practice valuation are
        discussed. The class is taught six times per year.

Adjunct Professor, The Fuqua School of Business, Health Services Management
       Program, Duke University, Durham, North Carolina. 1999 to 2001.

        Professor Collier teaches a variety of courses and tutorials to the MBA students
        with a Health Services Concentration. She uses a variety of Harvard cases, as well
        as live cases with physicians, executives, attorneys, health care equity analysts,
        investment bankers, board members, and other faculty members to facilitate the
        learning process. She also takes the students to meet with key industry leaders on
        Wall Street, in Chicago, Nashville, Washington, DC, and wherever necessary to give
        the students a hands on learning experience. State of the art industry analysis is a
        focus in her work.

Visiting Scholar & Adjunct Professor, The Ohio State University Fisher College of
         Business, Department of Finance, Columbus Ohio. 1997 to present.

        Professor Collier teaches the MBA Student Investment Management (SIM) course,
        as well as several additional financial and investment courses. The SIM class serves
        as an equity manager for $15 million in general endowment funds for the Ohio State
        University and reports directly to the Treasurer of the University as well as the
        Board of Trustees. The investment performance of the class is evaluated, as is the
        performance of all other investment managers. The class receives a management fee
        that pays for resources for the class, such as Bloomberg and Bridge Financial
        Information, as well as class trips to Chicago and New York to meet with investment
        analysts and traders, the Federal Reserve officials, and tour the financial exchanges.

        Ms. Collier teaches the students how to use Bridge, Bloomberg, and financial
        information and financial charting sites on the Internet. She also shares reports
        with the class from a variety of analysts so that the students can gain insight into the
        current thinking and analysis formats. Students in the class serve as analysts for
        specific stocks under consideration or currently in the portfolio. The class serves as
        the portfolio manager. The students use the latest technologies in the classroom on a


                                                                            Cindy Eddins Collier
                                                                             Page 3 of 14
               daily basis and have opportunities to practice using those technologies in front of the
               class as well as in presentations to outside groups.

               In addition, Professor Collier introduces the class to a variety of leaders in the
               financial community such as leaders from Bloomberg, Bridge, Investors Business
               Daily, Banc One, NASDAQ, Piper Jaffray, AIMR, STRS, CFP, and NACVA.
               Leaders include analysts, fund managers, personal financial planners, brokers,
               information services, day traders, valuation analysts, and others.

       Adjunct Professor, Franklin University, Columbus, Ohio. 1997 to 1999.

               Professor Collier taught the MBA Financial Reporting and Analysis course and the
               MBA Financial Management course. Both courses have significant web
               components. The financial reporting and analysis course addresses quality of
               earnings and valuation issues. Topics covered in the financial management course
               include cost of capital, capital budgeting, risk analysis, capital structure,
               shareholder distributions, equity, debt and lease financing, derivatives and risk
               management, and corporate restructuring. A variety of Harvard cases are used to
               apply concepts.

Previous Work Experience:

       Vice President for Physician Services, The Center for Healthcare Industry Performance
               Studies (CHIPS). 1996.

               CHIPS provides clinical, financial, operational, competitive, and benchmarking
               information to clients that include hospitals, health networks, physician practices,
               insurers, managed care companies, consulting firms, pharmaceutical and product
               manufacturers, and investment firms. CHIPS focuses its efforts on one critical
               business skill -- turning data into solutions. Concepted and initiated new Physician
               Services division for the company. Developed 1996 Physician Practice Acquisition
               Survey. Executed effective public relations effort to promote new division, and
               developed important new markets for the company.

       Health Care Financial Management Consultant, Coopers and Lybrand, Columbus,
               Ohio. 1986 to 1988.

               Reported directly to Partner in Charge of Management Consulting for the Midwest
               Region. Completed a variety of consulting engagements, including performing
               financial feasibility studies for major construction projects, developing inventory
               management systems, implementing systems for accounts receivable management,
               and reviewing and evaluating the claims liability estimation methods and claims
               processing systems for large managed care payers.

       Tax Accountant, Salley, Weissinger and Company, (Public Accounting Firm),
              Charlottesville, Virginia. 1985 to 1986.

               Reported to Partner in Charge of the firm. Responsible for the preparation and
               review of individual, partnership, and corporate Federal, State and Local tax returns
               and financial statements. Designed and built computer models for financial
               accounting, cost accounting, and tax applications.

       Medical Center Planner, University of Virginia Medical Center, Charlottesville,
               Virginia. 1981 to 1984.



                                                                                   Cindy Eddins Collier
                                                                                    Page 4 of 14
        Reported directly to Associate Vice President for Health Affairs for the University.
        Supervised a variety of people throughout the medical center depending on the
        nature and scope of the project. Performed a variety of financial and strategic
        planning roles for the medical center. Provided long range planning support to the
        Hospitals, School of Medicine, and School of Nursing. Prepared first
        Comprehensive Long Range Plan for the University of Virginia Medical Center.

        Responsible for the preparation and defense of comprehensive planning and support
        documents (Certificates of Public Need) necessary for major projects for 3 hospital
        sites (922 beds). Examples include: Purchase of Additional Whole Body CT
        Scanner; Relocation of Inpatient Psychiatry Department; Acquisition of Hospital
        Information System; Children's Rehabilitation Center Outpatient Addition;
        Renovation/Expansion of Neonatal Intensive Care Center; and Replacement
        Hospital project ($200 million project).

        Managed large and complex construction and renovation projects from program
        development through occupancy for the medical center. Monitored budget, scope,
        and cost effectiveness of each project. Supervised and monitored development of
        medical center capital outlay requests under the State of Virginia Capital Outlay
        Program. Served as medical center representative to numerous external groups and
        university committees.

Administrative Intern, Duke University Medical Center, Durham, North Carolina.
       1979 to 1981.

        Reported directly to Chairman of Clinical Pathology. Prepared estimate of clinical
        laboratory service needs; evaluated national standards to estimate the staffing
        required to meet identified needs; examined factors affecting the market for
        laboratory services; evaluated the efficiency of current staffing methods in
        laboratory areas; and estimated the impact of pricing laboratory services on the
        basis of current overhead allocation.

        Reported directly to the Chairman of Surgery. Represented the Department of
        Surgery at various planning meetings. Coordinated and conducted orientation to
        Duke Hospital North facilities for medical faculty and staff physicians. The
        orientation program was preparatory to the occupation of a new 616-bed tertiary
        care facility.

Supervisor, Central Laboratory Collection Service, Duke University Medical Center, Durham,
        North Carolina. 1979 to 1981. Managed 60 employees servicing four hospital sites.




                                                                           Cindy Eddins Collier
                                                                            Page 5 of 14
Executive Teaching and Program Development Experience:

       “Taking the Worry Out of Capital Expenditures,” Midwest-Western Joint
              Conference, Medical Group Management Association, Chicago, Illinois, on
              July 23, 2003.

       “Bridging Customer Service Delivery by Learning From the Very Best,” Midwest-
               Western Joint Conference, Medical Group Management Association,
               Chicago, Illinois, on July 22, 2003.

       “Health Care Valuation,” Conference sponsored by The Batten Institute, Darden Graduate School of
               Business, University of Virginia, Charlottesville, Virginia, April 2003.

       "Aligning Incentive with Physician Compensation," Financial Management Society
               (FMS) and Managed Care Assembly (MCA) scheduled February 23-26,
               2003 in Savannah, Georgia.

       “Performance and Practices of Successful Medical Groups in 2002,” with Jan
              Krause, at the 2002 MGMA Annual Meeting in Las Vegas, Nevada on
              October 29, 2002.

       “Advanced Finance, Valuation Theory & Applications in 2002,” NACVA Career Development
              Institute, Phoenix, Arizona on October 2, 2002.

       “Business Intelligence: Making Decisions That Enhance Business Value,” Cardinal
               Health Leadership Forum 2002, The Ohio State University, Columbus,
               Ohio on August 26, 2002.

       “Financial and Performance Issues in Medical Practices 2002,” Duke University
               Medical School, Durham, NC on August 11, 2002.

       “Minimizing the Tax Consequences of Divorce,” at the Advanced Topics in Family
              Law Conference sponsored by the Ohio State Bar Association in Cincinnati,
              Ohio on June 21, 2002.

       “Minimizing the Tax Consequences of Divorce,” with Michael Petrecca, CPA, JD, at
              the Advanced Topics in Family Law Conference sponsored by the Ohio
              State Bar Association in Columbus, Ohio on June 7, 2002.

       “Physician Production and Compensation Issues in 2002,” Duke University Medical
               School, Durham, NC on April 11, 2002.

       Finance 722: Investments, Spring 2002, Fisher College of Business, The Ohio State
               University.

       “Practice Management Issues in Orthodontic Dentistry in 2002,” Ohio State
               University College of Dentistry, Columbus, Ohio on February 21, 2002.

       “Medical Practice in 2002,” Duke University Medical School, Durham, NC on
              February 13, 2002.

       “Healthcare Finance and Strategy in 2002,” Darden Graduate School of Business,
              University of Virginia, Charlottesville, Virginia on January 23, 2002.

       “Advanced Finance, Valuation Theory & Applications,” NACVA Career Development Institute,
              Las Vegas, NV on November 29, 2001.

                                                                                Cindy Eddins Collier
                                                                                 Page 6 of 14
“Physician Compensation and Production in 2001,” Duke University Medical School, Durham,
        NC on October 11, 2001.

“Advanced Medical Practice Valuation” AICPA National Practitioners Symposium, American
       Institute of Certified Public Accountants, Orlando, Florida on June 13, 2001.

“Using Ibbotson Data for Capitalization and Discount Rate Development” NACVA’s 8th
        Annual Business Valuation Conference, National Association of Certified Valuation
        Analysts, Chicago, Illinois on May 24-25, 2001.

“Medical Practice in 2001: An Update for the Medical Student” Duke University Medical
       School, Durham, NC on April 11, 2001.

“Asset Allocation: An Exciting View of Investment Performance” Columbus Society of
        Financial Analysts, Columbus, Ohio on February 15, 2001.

“Medical Practice Accounting, Finance, and Valuation: Good Stuff to Understand for a
       Prosperous Future!” Duke University Medical School, Durham, NC on December 7,
       2000.

“The Use of Ibbotson Data in Business Valuation,” with Ron Seigneur, AICPA National
       Business Valuation Conference, Miami Beach, Florida on November 12-14, 2000.

“The IPO Process and Valuation of Publicly Traded Securities”, NACVA 2000 Learning
       Institute, sponsored by the National Association for Certified Valuation Analysts,
       scheduled for Chicago, Illinois on October 18, 2000.

“Advanced Finance, Valuation Theory & Applications,” with Terry Isom, NACVA 2000
       Learning Institute, sponsored by the National Association for Certified Valuation
       Analysts, scheduled for Chicago, Illinois on October 17, 2000.

“Asset Allocation Workshop,” Presenter, Ibbotson Associates, New York, NY on May 2,
        2000. Executive program for institutional money managers held on Times Square.

“Advanced Topics in Health Sector Management,” with Professor Richard Burton at the
       Fuqua School of Business, Duke University, Durham, North Carolina, Spring 2000.
       Developed and taught the Health Sector Management core course for the MBA
       Program.

“Capitalization/Discount Rates: Assessing the Alternatives,” NACVA 1999 Learning
        Institute, sponsored by the National Association for Certified Valuation Analysts,
        scheduled for Hyannis, MA on August 31, 1999.

“Finance in the Health Care Industry: An Overview and Focus on Current Issues,” with Bill
       Gradison, Senior Public Policy Counselor, Patton Boggs, LLP, Attorneys at Law,
       Washington, D.C. and Richard W. Siehl, Leader of the Health Care Industry Team,
       Baker & Hostetler, LLP, Counsellors at Law, Columbus, Ohio at the Fuqua School
       of Business, Duke University, Durham, North Carolina on April 19, 1999.

“Financial and Operational Benchmarking in Clinical Practices,” Gastroenterology Practice
        Management Group, Chicago, Illinois on November 7, 1998.

“An Update of How to Market to Doctors and Lawyers," 3rd Annual Winter Workshop, Ft.
       Lauderdale Florida, sponsored by The CPA Healthcare Network, on November 5-7, 1998.


                                                                          Cindy Eddins Collier
                                                                           Page 7 of 14
"Valuation Issues in the Health Care Industry," was presented at The Fuqua School of
        Business, Duke University on August 11, 1998.

Finance 824: The Student Investment Management Program, summer and fall 1998, Fisher
        College of Business, The Ohio State University. The students in this course act as
        investment advisors for a $16 million portion of the Ohio State University
        Endowment Fund. The class reports to the Board of Trustees of the Ohio State
        University.

"Value and Capital in the Health Care Industry," presented at The Fuqua School of
        Business, Duke University on April 23, 1998.

"How to Market to Doctors and Lawyers," presented at the First Annual AICPA
       Professional Practices Conference, May 18-19, 1998 in Las Vegas.

“The Conversion of Not-For-Profit Health Care Organizations” presentation at the
       American College of Healthcare Executives 41st Congress On Healthcare
       Management, March 1-5, 1998 in Chicago.

“Valuation Discounts and Premiums,” summer & fall 1998, sponsored by the National
        Association for Certified Valuation Analysts in Salt Lake City, UT; Houston, TX;
        Chicago, IL; San Jose, CA; Boston, MA; Atlantic City, NJ; Cincinnati, OH; and
        Orlando, FL in 1998.

“The Development of Capitalization and Discount Rates,” summer & fall 1998, sponsored by
       the National Association for Certified Valuation Analysts in Houston, TX and
       Chicago, IL in 1998.

"The CPA's Role in Business Valuation," sponsored by The American Women's Society of
       Certified Public Accountants, Central Ohio Affiliate, January 1998 Meeting in
       Columbus, Ohio.

Finance 822: “Investments,” fall 1997, Graduate Programs, Fisher College of Business, The
        Ohio State University, Columbus, Ohio. This course is a finance elective for MBA
        students majoring in Finance.

MBA 621: "Financial Management," winter, 1998, Graduate School of Business, Franklin
      University, Columbus, Ohio. This is the core finance course for the MBA program.

“Valuation Discounts and Premiums,” summer & fall 1997, sponsored by the National
        Association for Certified Valuation Analysts in Chicago, IL; Washington, DC; and
        San Diego, CA in 1997.

“The Development of Capitalization and Discount Rates,” summer & fall 1997, sponsored by
       the National Association for Certified Valuation Analysts in Baltimore, MD and
       Newport Beach, CA in 1997.

“Effective Direct and Cross-Examination of the Business Valuation Expert," 1997. This
         course was approved for 10 hours of Continuing Legal Education credit by The
         Supreme Court of Ohio Commission on Continuing Legal Education. She has
         presented this course at an international law firm, and a large Midwest law firm in
         1997.

“Measuring Quality and Performance in Today’s Managed Care Marketplace," February
       26, 1997 sponsored by The Health Coalition of Central Ohio, Columbus, Ohio.


                                                                           Cindy Eddins Collier
                                                                            Page 8 of 14
“The Pros & Cons of Practice Acquisition,” Annual Meeting, October 19, 1996, sponsored
       by the Indiana State Medical Association, Indianapolis, IN.

“Physician Compensation on 1996," September 23, 1996 sponsored by The Ohio State
        University Medical Center, Columbus, Ohio.

"Managed Care As It Relates To The Valuation Of Medical And Dental Practices," Fall
      1995 Educational Sessions, November 2-4, 1995, sponsored by the Practice
      Valuation Study Group, in Charleston, SC.

"Enhancing Communication Between Alliance Partners: Preventing And Resolving Conflict
       Without Legal Recourse," Creating And Managing Strategic Business Alliances,
       Education Session, 1995 Capital Conference For Innovation And Technology,
       October 17-18, 1995, sponsored by the Greater Columbus Chamber Of Commerce,
       the Ohio Department Of Development, and the United States Small Business
       Administration, in Columbus, Ohio.

Computer Systems, Your Office, And Data Collection," 64th Annual Scientific Meeting,
      October 7-11, 1995, sponsored by the Plastic Surgery Educational Foundation, the
      American Society of Plastic and Reconstructive Surgeons, and the American Society
      of Maxillofacial Surgeons, in Montreal, Quebec, Canada.

"Effective Accounts Receivable Management,"64th Annual Scientific Meeting, October 7-
        11, 1995, sponsored by the Plastic Surgery Educational Foundation, the American
        Society of Plastic and Reconstructive Surgeons, and the American Society of
        Maxillofacial Surgeons, in Montreal, Quebec, Canada.

"Measuring Patient Satisfaction," 64th Annual Scientific Meeting, October 7-11, 1995,
      sponsored by the Plastic Surgery Educational Foundation, the American Society of
      Plastic and Reconstructive Surgeons, and the American Society of Maxillofacial
      Surgeons, in Montreal, Quebec, Canada.

"Successfully Managing Managed Care," 64th Annual Scientific Meeting, October 7-11,
        1995, sponsored by the Plastic Surgery Educational Foundation, the American
        Society of Plastic and Reconstructive Surgeons, and the American Society of
        Maxillofacial Surgeons, in Montreal, Quebec, Canada.

"Quality Acquisitions: Medical Practice Valuation In 1995," Strategies For Developing,
        Integrating, And Managing Physician Networks, July 24-25, 1995, sponsored by
        AIC Conferences in Chicago, Illinois.

Health Online Facilitator and Leader for national online health information service 1995-1997.

"Your Practice Finances: Successfully Managing Managed Care," ASPRS/PSEF Spring
       Institute: The Practice of Plastic Surgery, May 4-7, 1995, sponsored by the
       American Society for Plastic and Reconstructive Surgeons and the Plastic Surgery
       Educational Foundation, in Dallas, Texas.

"Technology: The Key to Efficiency in a Consulting Practice," Women's Forum, April 20,
       1995, sponsored by the Ohio Society of Certified Public Accountants, in Columbus,
       Ohio.

"Valuation of Medical Practices," with Karen Zupko, The Fifth National Managed Care
        Forum, February 26- March 1, 1995 sponsored by the Society for Healthcare
        Planning and Marketing of the American Hospital Association, in Lake Buena
        Vista, Florida. The proceedings were taped and published.

                                                                         Cindy Eddins Collier
                                                                          Page 9 of 14
"Health Care Quality Based Contracting" with Robert W. McAdams, MBA, JD, 47th
        Annual Quality Congress, May 24-26, 1993, American Society for Quality Control
        (ASQC), in Boston, Massachusetts. Presentation to audience of over 300 members.
        ASQC is an organization with over 110,000 members from around the world. The
        proceedings were published.

"Practice Financial Management", Continuing Dental Education Course for The Ohio State
        University College of Dentistry, May 15, 1993, in Columbus, Ohio. Developed and
        taught this full day course for dentists and practice managers.

"Health Care Cost Issues for Small Business", Free Enterprise Briefings: Midwest Small
        Business Economic Summit, March 12, 1993, sponsored by the Edward Lowe
        Foundation, in Columbus, Ohio. Presentation to over 100 small business owners.
        Quoted in the business section of the Columbus Dispatch on Sunday, March 14,
        1993, page 2H. Program was videotaped and delivered to President Clinton, and
        many Senators and Congressmen.

"So You Want to Start a Business", Women Business Owner's Conference, The Ohio State
       University, February 20, 1993 in Columbus, Ohio. Developed and taught one
       session in this conference for several hundred women business owners.

Practice Management Institute: Financial Management in the Veterinary Practice, Ohio
        Veterinary Medical Association, Columbus, Ohio. Developed and taught in a
        program for veterinarians and practice managers on September 15-17, 1992 in
        Columbus, Ohio.

"Quality: The Competitive Challenge for the 90s,"1992 Health Care Conference, sponsored
        by The Ohio Society of Certified Public Accountants, November 5-6, 1992 in
        Columbus, Ohio. Developed and coordinated a panel for over 300 attendees.
"The Total Quality Management Program: a Chief Financial Officer's Contribution,' with
        Lawrence R. Rittgers, CPA, sponsored by the Ohio Society of Certified Public
        Accountants, Members in Industry Discussion Group, on April 22, 1992. This
        continuing professional education program drew a much larger crowd than
        expected and brought in many top-level financial managers from major
        corporations throughout Central Ohio.

Designing Profitable Hospital Services: Integrating Planning, Marketing, Finance and Legal
        Issues In An Era of Health Care Alliances, Ohio Society of Hospital Planning and
        Marketing of the Ohio Hospital Association 1992 Annual Meeting, January 29,
        1992, Columbus, Ohio. Developed and taught in a program for over one hundred
        hospital chief executive officers, administrators, planning/marketing managers, chief
        financial officers, and physicians.

"Running a One-Woman, Home-Based Business", with Jan Leibovitz Alloy, Business
       Exchange Series, sponsored by Coopers and Lybrand, October 22, 1991 in
       Columbus Ohio. Developed and taught in a seminar for over 50 women business
       owners.

"Effective Accounts Receivable Management- The Key to Practice Profitability," Sponsored
        by GBS Computer Systems, July 23, 1992 in Marion, Ohio and July 25, 1992 in
        Columbus, Ohio. These seminars were well received and I have been invited back
        several times.

"Financial Impact of Managed Care Systems on Hospitals," The 14th Annual Executive
       Program in Health Care Management, conducted by the Graduate Program in

                                                                          Cindy Eddins Collier
                                                                           Page 10 of 14
                 Hospital and Health Services Administration, The Ohio State University, November
                 9, 1989 in Columbus, Ohio. Developed and taught a session in this advanced
                 educational program for health care executives.

        "Women in Medicine" Leadership Conference, sponsored by the Duke University Medical
              Center, American Medical Women's Association, American Medical Association,
              and Student National Medical Association. October 31 through November 2, 1980
              in Durham, North Carolina. Served as special consultant in the design and
              implementation of this exciting national conference with over 175 participants
              representing a variety of leadership positions in the Health care industry.

Recent Publications, Invited Article and Editorial Boardss:

        Performance and Practices of Successful Medical Groups 2002, contributing author,
               published by the Medical Group Management Association, Englewood, CO, 2002.

        Editorial Board, Medical Management Advisor, Windsor Professional Information, San
                Diego, CA. July 2002 to present.

        “A Review of the 2002 Stocks, Bonds, Bills and Inflation Yearbook: Valuation Edition by
               Ibbotson Associates,” National Association of Certified Valuation Analysts
               Valuation Examiner May-June 2002.

        Performance and Practices of Successful Medical Groups 2001, contributing author,
               published by the Medical Group Management Association, Englewood, CO, 2001.

        “The conversion of nonprofit health care organizations to for-profit entities: An important
               role for business valuation professionals,” Business Valuation Update, Vol. 3, No. 6,
               June 1997, pages 1-2.

        "Impact of Managed Care on Valuing Your Practice," Chiropractic Economics,
               January/February 1996, Volume 38, Number 4, pages 28-30, 46.

        "Medical Practice Valuation," Proceedings for The Fifth National Managed Care Forum,
               The American Society for Healthcare Planning and Marketing, American Hospital
               Association, February 28, 1995.

        "Valuation of Medical Practices," Healthcare News, Ohio Society of Certified Public
                Accountants, Columbus, Ohio, Winter 1995.

        "Medical Practice Valuation," Changing Medical Delivery Systems: Physician Strategies,
               Porter, Wright, Morris & Arthur, Columbus, Ohio, December 3, 1994.

        "Stark II Update for Physicians," Healthcare News, Ohio Society of Certified Public
                Accountants, Columbus, Ohio, Fall 1994.

        "Health Care Quality Based Contracting" with Robert W. McAdams, MBA, JD,
                Proceedings for the 47th Annual Quality Congress, May 24-26, 1993, American
                Society for Quality Control(ASQC), in Boston, Massachusetts.


Recent Quotations in Business Publications:

        Business Reference Guide 2000 - 2003, Health Care Industry Experts, Business Brokerage Press.

        Shannon Pratt’s Business Valuation Update, January 2001, “AICPA BV Conference highlights.”

                                                                                  Cindy Eddins Collier
                                                                                   Page 11 of 14
       Alumni Connections, Autumn 2000, PriceWaterhouseCoopers, page 3-4, “Alumni Spotlight.”

       American College of Physicians Observer, Jan. 1997, “A look at life after selling a practice.”

       Healthcare Financial Management, November 1996, page 10, “People.”

       Shannon Pratt’s Business Valuation Update, October 1996, page 3, “Managed care
              concentration drives up practice acquisition prices.”

       Columbus Dispatch, Business Today, September 16, 1996, page 9, “Vice president has the
             cure for doctor’s business ills.”

       Duke University Magazine, Fuqua Summer 1995, page 34, by John Manual, "A Business
              Plan For Health Care."

       Women Experts, Media Directory 1995-2000, by the Independent Women's Forum.

       The Daily Reporter, Monday, April 10, 1995, page 9, "Meeting the demands of work, home
               focus of Women's Forum Meeting."

       CONNECTIONS, August 1994, page 2, by Coopers & Lybrand, "In Touch with Your
            Advisory Board."

       Business First, April 5, 1993, page 4, by Jan Leibovitz Alloy, "Ancillary Care Services
               Provide Healthy Niches."

       Columbus Dispatch, Sunday, March 14, 1993, page 2H, by Phil Porter, “Entrepreneurs
             Voice Feelings on Economy."

       "Managed Care: What Is It Anyway?" by Jan Leibovitz Alloy, Managed Care Network,
             Fall 1992, pages 5-7.

Professional Memberships and Honors:

       Colonnade Club, The University of Virginia, Charlottesville, VA, 2000-2003.

       The Isle Maligne Society, The Fuqua School of Business, Duke University, 2000-2001.

       Sam M. Walton Free Enterprise Fellow, The Ohio State University, 1999-2003.

       Sam M. Walton Free Enterprise Fellow, Duke University, 2001-2003.

       Who's Who in the World, 19th, 20th Edition, 2002-2003, Marquis, New Providence, NJ.

       Who's Who in America, 56th, 57th Edition, 2002-2003, Marquis, New Providence, NJ.

       Who's Who in Medicine and Healthcare, 2nd , 3rd & 4th, 5th, Editions, 1999-2003, Marquis.

       Who's Who in Finance and Industry, 32nd – 34rd Edition, 2001-2003, Marquis.

       Business Reference Guide 2000-2003, Health Care Industry Experts, Business Brokerage Press.

       Who's Who in Executives and Professionals, 1998-2003 Editions, Marquis, New Providence, NJ.

       National Association of Corporate Directors, Washington, DC, 2000-2002.

                                                                                   Cindy Eddins Collier
                                                                                    Page 12 of 14
National Association for Certified Valuation Analysts, Salt Lake City, UT.
            National Litigation Forensics Board, elected 2001-2004 to serve 3 year term.
                Chair, Standards Subcommittee 2001-2003.
                Chair, Continuing Education Subcommittee 2002-2003.
            National Faculty Member, since 1997.
            National Education Board, elected 1997-2000 to serve 3 year term.
            Certification Committee, 1997-1998.
            Exam & Grading Committee, since 1998.
            Member, Technical Support Group, since 1997.
            Reviewer, Quality Enhancement Team, since 1997.
            National Grading Team, 1997-1998.

American Institute of Certified Public Accountants
           Reviewer, Business Valuation Publications, since 1998.
           National Faculty Member, since 1998.
           Legislative Key Person, since 1993.

Ohio Society of Certified Public Accountants
            Health Care Industry Committee, 1994-96.
            Computers and Technology Committee, 1994-96.
            Members in Industry Committee Member 1989-95.
            Committee to Develop Relations with Business and Professionals Member, since
                 1991.
            Continuing Professional Education Committee, Chairman, 1993-1994,
                 Columbus Member, since 1990.
            CPE Scheduling & Chapter Liaison Committee, 1993-94.
            Health Care Conference 1992, 1993, 1994 and 1995 Planning Task Force
                 Member, Speaker 1992.
            Legislative Key Person, since 1993.
            Women's Forum, since 1991.

American Hospital Association, 1979 to present.

Duke University Alumni Council, At-Large Representative, Fuqua School of Business, 1995-1999.

Practice Valuation Study Group, Member since 1993.

Ohio Medical Group Management Association, 1988 to 1995.

Healthcare Financial Management Association, Member since 1987-1998.

Columbus Women's Business Board, member since 1988.

PricewaterhouseCoopers Small Business Advisory Board, 1996-2000.

PricewaterhouseCoopers Alumni Advisory Board, appointed 1994-2000.

Duke University Alumni Association of Central Ohio.
   President 1992-1994; Board member since 1988

University of Virginia Alumni Association of Central Ohio.
   President 1994-2000, member since 1986.

Outstanding Young Women of America, 1985.


                                                                         Cindy Eddins Collier
                                                                          Page 13 of 14
Awarded Outstanding Young Career Woman in Charlottesville, Virginia for 1984 by the
      Charlottesville Business and Professional Women's Club.




                                                                     Cindy Eddins Collier
                                                                      Page 14 of 14

				
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