Education:

B.S. Business Administration, Accounting Major
Wayne State University, 1968

M.S. Information Systems
University of Colorado at Denver, 1992

Certificate – Personal Financial Planning
Metropolitan State College of Denver, 2001

Professional:

CPA - Certified Public Accountant, 1970
Licensed Colorado and Michigan

CFP^® - Certified Financial PlannerTM Practitioner, 2002
Certified Financial Planner Board of Standards Inc.

Business Background:

Manager – Division Retirement, Payroll, & Accounting Systems
The Kroger Co. 1991-2002

Controller
Various Public (SEC Registered) & Private Companies
1979-1991

Director of Internal Auditing
CBI Industries, Inc. 1974-1979

Auditing & Consulting
Doeren, Mayhew Certified Public Accountants 1968-1974