College Teaching Experience

2004 – present

Instructor, College of Business Administration, Bowling Green State Univeristy

2000 – 2002

Adjunct Professor, College of Business, The University of Toledo, Toledo, Ohio. Taught Accounting, Lease Finance, and Contemporary Accounting Problem Classes to graduate and undergraduate students. Developed and taught Lease Finance class at the University of Toledo (UT) for fall semesters of 2000 and 2001

1983 – 1987

Instructor, Pima County Community College, Tucson, Arizona. Taught Introductory Accounting.

Professional Accounting and Tax Experience

1999 - 2002:  Director of Education, Dana Commercial Credit.

1992-1999:  Sales Tax Manager, Dana Commercial Credit.

1987-1992:  Tax Accountant, Dana Corporation.

Prior to 1987:  Public accounting and tax experience in Michigan and Arizona.

Presentation Experience

• Presentations before Arizona Society of CPA’s, Tucson Tax Forum, Small Business Administration regarding real estate taxation, corporate liquidations, minimum and maximum taxation, tax preparer penalties, retirement tax planning.
• Instructor in Applied Economics (part of the Junior Achievement Program) at a Toledo High School.
• Taught Accounting at Central Catholic High School adult education program.
• Taught Introductory Accounting at University of Findlay.
• Instructed members of the Toledo Chapter of Professional Secretaries International in Accounting and Economics for the Certified Professional Secretary examination.
• Developed and taught classes in lease accounting, lease taxation, introduction to leasing, leadership and teamwork for Dana Commercial Credit (DCC). 
• Instrumental in registering DCC as a provider of Continuing Professional Education classes with National Association of State Boards of Accountancy.
• Tax presentation before the Toledo Chapter of the Ohio Society of CPA’s (9/96).
• Tax presentations before tax meetings of the Equipment Leasing Association (11/96, 6/98, 4/99).

Author

• Published articles in estate tax planning, hobby loss tax rules, VEBA’s, S-Corporations, attorney-accountant relationships, in various Arizona business and professional publications and newsletters.
• Author of chapter summaries and multiple-choice questions and answers relating to accounting, tax and finance books. These become part of various self-study courses marketed to accounting and tax professionals by a Continuing Professional Education firm. 
• Author of Sales Tax Treatment of Sales/Leasebacks in the May 1997 issue of Equipment Leasing, the magazine of the Equipment Leasing Association.
• Author of Surviving an IRS Audit, R&D Executive Magazine, June 2005

Education and Professional Designations

• BA, Accounting, 1972, Michigan State University.
• MBA, May 1998, University of Toledo, specialization in Finance.
• Member of Beta Gamma Sigma, National Honorary Business Fraternity.
• Certified Public Accountant, Michigan and Ohio.
• Honorably discharged, United States Air Force, 1969, rank of sergeant.