July 2010 Business Magazine by MBA Business Magazine

BLUE OCEAN STRATEGY TRAINING

Module 1 – Unlocking the Power of Blue Ocean Strategy This one-day Blue Ocean Strategy (BOS) Workshop provides participants with a basic introduction to the concepts, tools and methodologies behind blue ocean strategy/value innovation. This session provides participants with the building blocks to understand blue ocean strategy and it will likely provide them with a mindset change about how they view their competitive landscape. The workshop is intended as an introduction, not an attempt to create concrete blue ocean ideas. Participants will learn:

•

The strategic logic of blue ocean strategy o What are the underlying principles? o How does the blue ocean strategy methodology unlock creativity? o How do I know if it is right for my organization? The “tool box” behind reconstruction of market boundaries o What are the analytical tools and frameworks behind BOS? o How does the “four-step” process maximize opportunities while minimizing risks? o What is the context and relationship between each of the tools and the steps in the process?

Agenda:

• •

• • •

Introduction Overview Concepts o Value innovation o Tipping point leadership o Fair process Methodology o Four-step process Tools o All tools Summary with case study

Prerequisite:

•

Participants must have read Blue Ocean Strategy book

For more information, visit our Web site at www.mbausa.org or call Angie Angus at 866/293-4194. Date:

WEDNESDAY, JULY 28, 2010

Location:

Manufacturer & Business Association Conference Center 2171 West 38th Street at Pittsburgh Avenue

Time:

8 a.m. – 5 p.m. (Includes continental breakfast, lunch and beverages.)

Cost:

$325 member, $650 nonmember

Cancellation/Rescheduling Policy: Two weeks or more notice: Full refund or may reschedule Less than two weeks notice: No refund and $50 fee to reschedule Registration Form

Blue Ocean Strategy Training – Module 1

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Online: www.mbausa.org Fax: 814/833-4844 Phone: 814/833-3200 800/815-2660 Mail: 2171 West 38th Street Erie, Pa. 16508

BUSINESS M A G A Z I N E Manufacturer & Business Association

Cyber School Turns 10 PA Cyber going strong a decade into online learning Page 11

VOLUME XXIII, NUMBER 7 JULY 2010

MBA

Now’s the time. Penn State’s the place.

In this economy, getting your MBA from a university that’s respected worldwide can make all the difference in starting or advancing your career. Erie Insurance Group’s Ann Scott knows the value of a Penn State MBA. Find out how to get yours—right here at home. Visit behrend.psu.edu/mymba or call 866-374-3378.

Ann Scott, Vice President and Director of Diversity and Community Outreach for Erie Insurance Group, is one of the many MBA graduates of the Sam and Irene Black School of Business enjoying professional success across our region and around the world.

July 2010

Blue Ocean Strategy Center

EDITORIAL > 7 / Health Matters How a healthy work culture can help prevent pre-diabetes. MICHAEL PARKINSON, MD

9 / Financial Adviser

A summary of the federal tax benefits associated with higher education costs. ROYCE L. REICHEL, CPA

3 / Spotlight

Executive Tim Gage discusses why libraries and other institutions turn to Brodart, headquartered in Williamsport, Pennsylvania, for everything from shelf-ready books to electronic ordering systems and high quality furniture.

11 / PA Cyber Charter School

17 / Legal Brief

The scope of fiduciary duty. W. PATRICK DELANEY

Administrators explain how the PA Cyber Charter School, which is celebrating its 10th year in operation, has become one of the largest and most successful cyber charter schools in the country.

18 / Blue Ocean Strategy

19 / On the Hill

The strategy canvas: The first step of visual awakening. ANGIE ANGUS

FEATURES >

Association Government Affairs Director Sheila Sterrett shares the Department’s MidYear Report, which explains all the new advocacy tools and legislative updates available to Association members.

EVENTS >

22 / 105th Annual Event See complete photo coverage from the Association’s 105th Annual Event at the Bayfront Convention Center in Erie, featuring keynote speaker The Honorable Richard B. Cheney, 46th Vice President of the United States.

DEPARTMENTS >

5 / Business Buzz 12 / The Education Network

14 / HR Connection 20 / Legal Q&A 25 / People Buzz

Tonya Pace, operations manager at Howard Industries, takes a break with the Business Magazine, during the International Sign Association Expo in Orlando, Florida. Now you too can read the latest edition of the Businesss Magazine online at www.mbausa.org!

July 2010 > www.mbausa.org > 1

SPOTLIGHT > by Karen Torres Since 1939 libraries have been able to turn to Brodart, headquartered in Williamsport, Pennsylvania, for everything from shelf-ready books to electronic ordering systems, high quality furniture and supplies. Today, in fact, the company services a wide variety of national and international customers, with facilities in the United States and Canada. Tim Gage, vice president of Human Resources, recently spoke with the Business Magazine about Brodart’s pioneering start and how it has evolved into a full-service library company.

Brodart is a great example of American innovation and ingenuity. Please explain how the company began thanks to the invention of a young college student named Arthur Brody. In 1939, Mr. Brody, our company’s founder, was involved with architectural photography at Columbia University. One day he washed the emulsion off some film and folded it around his books for added protection. When the covers’ popularity grew among his fellow students, the plastic book jacket cover was officially born, as was Brodart. Over the years, Brodart has grown from a small manufacturer into an international company. What is the current size of your operation – including facilities and sales? We have three facilities in central Pennsylvania and one in Canada that generate more than $100 million in annual sales. You still manufacturer book cover jackets, but what else have you added to your product line? Our Supplies & Furnishings Division provides products to libraries and bookstores. The Brodart Supply Catalog lists thousands of items, from book-binding tape to computer supplies, and, of course, the trademark Brodart Book Jacket. Brodart’s Contract Library Furniture Division manufactures high quality, wooden furniture and shelving for libraries. Each piece is meticulously crafted for aesthetic appeal and the utmost functionality, offering many years of dependable use. Where are your products sold and what industries do your customers represent? Brodart serves public libraries, universities, schools, embassies and military installations from the Northwest Territories to the Pacific Rim, with facilities in the United States and Canada. In the 1950s, Brodart expanded into the book distribution business. Tell us more about your distribution operation and what additional services you provide? Our Books & Automation Division offers English-language titles, Spanish-language books, plus audio and video products. Most items are shipped to libraries completely shelf-ready. Our physical processing duplicates the materials handling of customers’ local practices in an efficient production environment. We offer expert bibliographic services, and consulting exclusively to libraries, plus subscriptions for high demand, popular material through our McNaughton brand. Most recently, we added the Lending Library to provide secure and convenient library 24/7 access to patrons through a “vending machine.” How has technology impacted your business? Technology is important to the workflow necessary to duplicate the customers’ local practices mentioned earlier, by allowing high-volume processing with systematic controls on quality. We also offer state-of-the-art online tools. Digital content is reshaping the publishing industry in new and exciting ways, which creates challenges for libraries and opportunities for our business. What is the outlook for your industry in the coming year? The current economy has created a unique situation for our industry. Library funding is being reduced; however, usage is increasing as people rely more on library services during difficult times. Choices that impact libraries impact our industry too, so the publishing industry is in a state of flux these days as different formats and tools are developed. We have positioned ourselves to assist both long-standing and new customers in providing the best value for the products and solutions they need heading into 2011 and beyond. To learn more about Brodart, visit the company’s Web site at www.brodart.com.

VOL. X XIV, NO. 7 JULY 2010 Manufacturer & Business Association Board of Governors

Yvonne Atkinson-Mishrell John Cline Dale Deist Timothy Hunter Dan Ignasiak Mark C. Kulyk John B. Pellegrino Sr., P.E. Dennis Prischak Robert S. Pursell Lorenzo Simonelli Sue Sutto Philip Tredway

Editor in Chief

Ralph Pontillo rpontillo@mbausa.org

Executive Editor

John Krahe jkrahe@mbausa.org

Managing Editor & Senior Writer

Karen Torres ktorres@mbausa.org

Contributing Writers

Cover Photography

Additional Photography

Angie Angus W. Patrick Delaney Jessica Crocker Michael Parkinson, MD Royce L. Reichel, CPA Courtesy of PA Cyber

Ron Stephens & Jennifer Blount La Mirage Studio 814/835-1041

Advertising Sales

Lori Maus Joint 814/833-3200 or 800/815-2660 ljoint@mbausa.org

Design, Production & Printing

Printing Concepts Inc. printcon@erie.net

On the Cover Eddie Lockman will be starting second grade this fall at The Pennsylvania Cyber Charter School. His sister Maddy, also a PA Cyber student, is entering first grade. Their parents are Ed and Noreen Lockman of Penn Hills in Pittsburgh. For story, see Page 11.

Mission Statement The Manufacturer & Business Association is dedicated to providing information and services to its members that will assist them in the pursuit of their business and community interests. – Board of Governors Manufacturer & Business Association 2171 West 38th Street Erie, Pa. 16508 814/833-3200 or 800/815-2660 www.mbausa.org © Copyright 2010 by the Manufacturer & Business Association. All rights reserved. Reproduction or use of editorial, pictorial or advertisements created for use in the Business Magazine, in any manner, without written permission from the publisher, is prohibited. Unsolicited manuscripts cannot be returned unless accompanied by a properly addressed envelope bearing sufficient postage. The magazine accepts no responsibility for unsolicited manuscripts or artwork. The Business Magazine and Manufacturer & Business Association do not specifically endorse any of the products or practices described in the magazine. The Business Magazine is published monthly by the Manufacturer & Business Association, 2171 West 38th Street, Erie, Pa. 16508. Phone: 814/833-3200 or 800/815-2660.

July 2010 > www.mbausa.org > 3

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Business Buzz

DEPARTMENTS > Contact: Jessica Crocker

ASSOCIATION HOSTS RECOGNITION CEREMONY FOR LOCCO AWARD WINNERS, NOMINEES The Manufacturer & Business Association recently hosted a special recognition ceremony to honor the winners and nominees of the Patrick R. Locco Scholarship Awards. The winners are: Ben Gluth, Corry Area Career and Technical Center; Christopher Harned, Erie County Technical School; Matt Latta, Crawford County Career and Technical Center; and Scott Campbell, City of Erie Regional Career and Technical School. Nominees include: Matthew Olson, Suzanne Root, Anthony Quinn and Edin Sabic, City of Erie Regional Career and Technical School; Austen Turzai, Craig Marti and Braidy Westfall, Corry Area Career and Technical Center; Kody Goodge, Elizabeth Kahler, Cody Lippert and Matt Graff, Crawford County Area Vocational-Technical School; and Cory Schick, Jonathan Leninsky, Andy Fritz and Kevin Raeke, Erie County Technical School. Award winners each received a $1,000 scholarship to apply toward their advanced education and their names are permanently inscribed on a plaque prominently displayed at their respective high schools. Additional awards also were presented to the nominees. The Locco Awards were created 37 years ago by the Association to recognize outstanding high school students who distinguish themselves in pursuit of technical and academic excellence. Students must apply and be nominated by a teacher to be considered. Each school narrows the nominees to their top five candidates who are interviewed by local businesspeople to choose the winners.

KIDDER WACHTER ARCHITECTURE EARNS DESIGN AWARDS Erie-based Kidder Wachter Architecture and Design is the recipient of three of the four American Institute of Architects (AIA) Northwestern Pennsylvania Design Awards granted in 2009. Every five years, out-of-state judges, selected by the AIA, review projects submitted by regional firms. Kidder Wachter was granted the “Honor Award” for three of their projects: Hamot Health Foundation’s Sterling Square, the Dispatch Building renovation including Accents on the Bay shop, and a private residence on South Shore. The firm also received the Chautauqua Institution’s Green Technology Housing Merit Award for a private residence that incorporates energy efficient and environmentally sensitive components and techniques. Founded in 2005 as a partnership between Jeff Kidder AIA and Richard F. Wachter AIA, Kidder Wachter provides design and project management services in Pennsylvania, New York, Ohio and North Carolina. For more information, visit www.kidderwachter.com.

Front row, from left: Elizabeth Kahler, Crawford County Career and Technical Center; Ben Gluth, Corry Area Career and Technical Center; Matt Latta, Crawford County Career and Technical Center; Christopher Harned, Erie County Technical School; Scott Campbell, City of Erie Regional Career and Technical School; and Suzanne Root, City of Erie Regional Career and Technical School. Second row, from left: Austen Turzai, Corry Area Career and Technical Center; Braidy Westfall, Corry Area Career and Technical Center; Craig Marti, Corry Area Career and Technical Center; Cody Lippert, Crawford County Career and Technical Center; Andrew Fritz, Erie County Technical School; Matt Graff, Crawford County Career and Technical Center; and Manufacturer & Business Association Chairman Dan Ignasiak, president of SEPCO-Erie. Back row, from left: Kevin Raeke, Erie County Technical School; Matthew Olson, City of Erie Regional Career and Technical School; Anthony Quinn, City of Erie Regional Career and Technical School; Edin Sabic, City of Erie Regional Career and Technical School; and Jonathan Leninsky, Erie County Technical School.

LOGISTICS PLUS HONORED WITH MAJOR INDUSTRY AWARD The American Metal Market Association recently nominated Erie-based Logistics Plus, Inc. as a finalist in their first-ever awards for Steel Industry Excellence. Logistics Plus competed with other companies nationwide for top honors in the “Logistics/Transportation Provider of the Year” category, and was chosen as one of two finalists. The finalist

awards ceremony was held June 22, drawing more than 1,000 executives and large-share holders of North American steel producers. Logistics Plus is an international supply chain logistics company with offices in more than 20 countries worldwide and headquarters at Erie’s Union Station. For more information, visit www.logisticsplus.net or www.amm. com/events/2010/ammawards.

MALENO DEVELOPMENT KICKS OFF COUNTRYSIDE GRAND OPENING Maleno Development in Erie recently celebrated the grand opening of Countryside, its new 106-home community at the intersection of Johnson and Old French Roads in Summit Township. The company’s third patiohome development, Countryside features patio homes that offer the advantages of a single-family home such as privacy, no shared walls and customized floor plans, From left: John, Natalie (Washburn), Anne and without the exterior upkeep. Jarrod Maleno. According to John Maleno, president and founder of Maleno Development, Countryside will appeal to those wanting a maintenance-free lifestyle. Maleno said the development’s Energy Star-rated homes are offered in six floor plans ranging in size from 1,400 to 1,800 square feet. July 2010 > www.mbausa.org > 5

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Health Matters

EDITORIAL > by Michael Parkinson, MD

Healthy Work Culture Can Help Prevent Pre-Diabetes Pre-diabetes is not a new disease, although many people may think it is. The condition has always existed; it’s just that formal recognition of the condition has not. And, like our weight, it is growing at an alarmingly rapid rate. When a person’s blood glucose levels are higher than normal but not high enough for a diagnosis of diabetes, that person is said to have pre-diabetes. It is estimated that 40 percent of U.S. adults between the ages of 40 and 74 (or 41 million people) have pre-diabetes. Roughly 11 percent of people with prediabetes eventually develop type 2 diabetes within three years and many others develop type 2 diabetes within 10 years. If it’s an old condition, then what’s so new about pre-diabetes? What’s new is that it is becoming better understood because, unfortunately, it’s more prevalent now than 10 years ago. By coining the term “pre-diabetes,” we call attention to the fact that higher than normal blood glucose levels can lead to diabetes. And diabetes is a documented risk for heart attack, stroke, kidney and other diseases. It is important to realize that 90 percent of all diabetes is type 2 – predominantly caused by being overweight. As we put on the pounds, we increase the number of pre-diabetics – and diabetics – as the disease progresses over time. Why employers should be concerned about pre-diabetes Simply put, the growth of pre-

diabetes is an indicator of the health, cost, productivity and competitiveness challenges that they face. More than 90 percent of those with type 2 diabetes have that condition as a result of poor nutrition, obesity and a sedentary lifestyle. Employers can have a substantial effect on improving health, preventing or reducing prediabetes in their employees. The best treatment Treating pre-diabetes does not require expensive medical treatments. Losing a modest amount of weight – 5-to-10 percent of total body weight – through diet and moderate exercise, can reverse the trend and lessen the likelihood of developing diabetes. In studies conducted nationally and at the University of Pittsburgh, lifestyle changes were shown to be more effective than medication in preventing diabetes. Programs can be designed to help people prevent diabetes Diabetes prevention programs can be effective when they identify persons at risk for diabetes and then link those people to a primary care physician who can provide the kind of support they will need to help them prevent getting this disease. For example, UPMC Health Plan, working in collaboration with one of its network hospitals, was involved in starting a program called LifeSmart. In the program’s first year, participants saw a 7.6-percent reduction in mean weight and more than 70 percent of the participants increased their physical activity to at least 150 minutes per week.

What can employers do about helping to stem pre-diabetes? Where we live, learn, work and play are greater determinants of our health than our medical care. Employers can “walk the walk” as executives when it comes to their personal habits in healthy eating and being more active. Expect and create a “culture of health” at work and extend that influence with family members into the home. Encourage a more active work force that uses stairwells, “walking meetings” and access to fitness activities. Provide healthy choices in vending machines. Reward healthy behaviors, implement worksite wellness programs, deliver evidencebased clinical preventive services to employees. Healthy behaviors improve health, reduce costs – and, along the way, pre-diabetes. For more information about prediabetes prevention, please visit www.upmchealthplan.com. Michael Parkinson, MD, is a senior consultant in Health and Productivity for UPMC Health Plan, which is part of the integrated partner companies of the UPMC Insurance Services Division. These include UPMC Health Plan, UPMC Work Partners, EAP Solutions, UPMC for You (Medical Assistance), and E-Benefits – and which offer a full range of insurance programs and products.

July 2010 > www.mbausa.org > 7

today’s stars tomorrow’s leaders make

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Pete Rose took the Supervision Essentials course to help him transition into management.

Invest in training for your people—that builds on your strategic plan—to see real results.

Our integrated training approach starts with a free leadership competency inventory of your business. Then we will work with you to develop a training plan to identify your organization’s most important skills and competencies.

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To see how Penn State can help your company stay competitive, visit www.psumdev.com.

Penn State in your organization—It Shows

EDITORIAL > by Royce L. Reichel, CPA

Financial Adviser

A Summary of the Federal Tax Benefits Associated With Higher Education Costs There are a number of different tax benefits available to taxpayers who are currently paying higher education costs or who wish to save for future costs. Each of the available tax benefits has their own set of qualifications and phase-out income limitations. Generally, you cannot claim more than one benefit for the same qualifying education expense.

Tax Credits

A “tax credit” is a dollar for dollar tax savings, which is more beneficial than a tax deduction. American Opportunity Credit This education tax credit is a new credit, which was created by the American Recovery and Reinvestment Act. It modifies the current Hope Credit and will be available only for the 2009 and 2010 tax years. The maximum credit available per student is $2,500 of qualified educational expenses paid during the tax year or during the first three months of the following year. Qualified education expenses include tuition/fees required for enrollment, course-related books, supplies and equipment for students who are enrolled at least half-time at an eligible educational institution (for example, a college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program). You must reduce your expenses by any tax-free educational assistance received. The credit is available for the first four years of post-secondary education, including any earlier years when the Hope Credit was claimed. The exciting aspect of this credit is that up to 40 percent of the credit may be refundable. This means that if your tax credit exceeds the amount

of tax owed, you will receive the remaining credit as a refund (not to exceed $1,000). Hope Credit The Hope Credit has been replaced by the American Opportunity Credit for most taxpayers beginning in 2009. However, a revised Hope credit is available for students meeting special rules for the Midwestern disaster areas or those who choose not to claim the American Opportunity Credit. Lifetime Learning Credit The Lifetime Learning Credit is the most liberal in terms of what types of education qualifies for this credit. All years of postsecondary education and courses attended to acquire or improve job skills are eligible. The maximum credit available per student is $2,000 ($4,000 for a student who attends an eligible educational institute in a Midwestern disaster area). Like the Hope Credit, the qualifying educational expenses for the Lifetime Learning Credit are only for tuition and fees required for enrollment and additional fees are eligible for students attending Midwestern disaster area institutions. This credit is not refundable — it will only apply up to the limit of the federal income tax that you owe. Deductions If you are not able to benefit from the tax credits described above, a maximum deduction of $4,000 in tuition and fees is available. This deduction is an adjustment to your income (before taxes).

Qualified Tuition Program 529 Plans 529 Plans are designed to allow you to contribute to an account or prepay a student’s qualified

education expense at a postsecondary institution. While these contributions or prepayments are not allowed as a deduction on your federal return, they may be allowed on your state (Pennsylvania allows a maximum deduction of $13,000 per beneficiary, per taxpayer). Distributions from the plan for qualified education expenses are generally not taxable. Earnings on contributions that are distributed for qualified education expenses are excluded from income only to the extent needed to pay for the qualified expenses. Qualified expenses for this program include tuition/fees, books, supplies, purchase of computer technology, expenses for special needs beneficiaries and room and board costs no more than the allowance as determined by the institution or actual amount charged. For information regarding education tax benefits, contact Royce L. Reichel, CPA of McGill, Power, Bell & Associates, LLP at 814/724-5890 or reichel@mpbcpa.com Royce L. Reichel is a supervisor with McGill, Power, Bell & Associates and is based in the Meadville office. She is a member of the firm’s Information Technology Committee, Training Committee and Pension Services Group. Royce specializes in auditing of privately held companies and pension plans and preparation of individual and corporate taxes. She earned a Bachelor of Science in Accounting from The Pennsylvania State University in State College.

July 2010 > www.mbausa.org > 9

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PA CYBER Celebrates 10 Years Schools ‘racing to the top’ will find PA Cyber got there ahead of them The Pennsylvania Cyber Charter School, which this year celebrates its 10th anniversary, was created using the kinds of educational reforms and innovations touted in the much-publicized $4.3 billion Race to the Top fund. Today, PA Cyber is one of the nation’s leading – and largest – cyber charter schools, with an anticipated fall enrollment of 10,000 students in grades K-12. The online school and its founder, Dr. Nick Trombetta, are nationally recognized as educational innovators and leaders. Earlier this year, Dr. Trombetta was invited to speak at the 2010 Intel Visionary Educators Conference in Washington, D.C., an elite meeting of 100 of the nation’s Dr. Nick Trombetta, educational leaders. As always, he founder of the PA Cyber Charter School told the story of PA Cyber’s humble beginnings and unexpected success. The first statewide K-12 cyber charter school – now a model for the nation – was a backup plan for a little Western Pennsylvania town whose steel mill had shut down and which had to close its high school because it couldn’t afford one. Dr. Trombetta and the other community leaders and teachers in Midland, Pennsylvania, didn’t know they were launching an educational revolution. They were just regular people trying to make sure their high school students had some school to go to. “We started PA Cyber with little more than a desperate need and an idea. There was no road map and no blueprint, but we did have a handful of good people who cared about kids,” said Dr. Trombetta.

More than 1,000 students graduated from PA Cyber in 2010.

That first graduating class in June 2001 numbered 16 students. This past spring PA Cyber graduated more than 1,000 seniors from every corner of Pennsylvania. PA Cyber’s success led to the 2005 founding of the National Network of Digital Schools (NNDS), a nonprofit educational management foundation created to take the technology and methods pioneered by PA Cyber to schools beyond Pennsylvania’s borders. NNDS currently provides its Lincoln Interactive online curriculum to 200 schools in 14 states. In June, NNDS was awarded a $500,000 federal grant for a project to help traditional school districts start their own cyber programs. “When we launched PA Cyber 10 years ago, not one of us predicted the phenomenal growth this school would enjoy or the leadership status it would attain in the world of online education,” said Dr. Trombetta.

No one anticipated the outpouring of demand when the online school opened in the fall of 2000.

“With our success comes an obligation to help other schools cross the bridge to an educational future in which all schools are cyber schools, and no child shall be deprived of quality teachers and curriculum because of where he or she happens to live.”

“We expected 50 students and got 500. Our small staff was nearly overwhelmed,” said Dr. Trombetta. “Knowing very little about us, those first parents trusted us with their children’s education. We will always be grateful to those first families.”

PA Cyber is a Pennsylvania public school for grades K-12 providing a free, quality education to the children of state residents. It currently is enrolling students for the 2010-11 school year. To learn more, please visit www.pacyber.org.

PA Cyber provides students with an interactive, online curriculum that is nationally recognized.

Regional Offices Coming Soon

PA Cyber soon will open new regional offices in Erie, Allentown, Greensburg, State College and East Liberty. Based in Midland, Pennsylvania, PA Cyber currently has operational centers in Philadelphia, Harrisburg and Wexford near Pittsburgh.

July 2010 > www.mbausa.org > 11

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ArtsErie recognizes and thanks the following businesses that participated in the PA Educational Improvement Tax Credit Program and contributed to our Arts in Education program. Erie Insurance First National Bank Highmark MacDonald Illig Jones & Britton Northwest Savings Bank PNC Scott Enterprises

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Infusing art into learning inspires students to be creative, conceptual thinkers. To learn more, please visit www.artserie.org/donate/eitc.htm

Your future workforce needs you now Pennsylvania Business Week Touch the future—Volunteer For more information, visit or call www.aceserie.org

814-456-7007

Leadership Erie, dedicated to the development of community leadership since 1990, is now accepting applications for the class of 2010. Please call 814.871.7231 for an appMication or brochure

It’s Time to Change Your Career Co mmitted to You !" Affordable, quality education

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LAKE ERIE COLLEGE OF OSTEOPATHIC MEDICINE

It’s never too late to become a doctor or pharmacist no matter what degree you have. The LECOM Health Sciences Post baccalaureate program opens opportunities in medicine and pharmacy. Apply now at www.LECOM.edu/apply.php

Learn more about the Thiel Commitment at Tuesdays @ Thiel on July 13 or set up a personal visit— Visit www.thiel.edu or call 80024THIEL for info! 75 College Ave., Greenville, PA !""#$%#&'()*+,+---./0123.245

Lake Erie College of Osteopathic Medicine Erie, Pennsylvania 8148666641 | www.lecom.edu

12 < www.mbausa.org < July 2010 LECOM_timetochange.indd 1

5/26/2010 9:42:59 AM

LOWER COSTS. Higher Education. U.S. News & World Report listed Edinboro University as one of the top schools in the nation for students that graduate with the least amount of debt. Students receive a quality education at the fraction of the cost of private and state-related institutions.

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HR Connection SURVEY: BUSINESS AND TECH MAJORS MOST LIKELY TO GET A JOB New graduates with degrees in businessor technical-related fields are most likely to have a job to go to following graduation, according to a new study from the National Association of Colleges and Employers (NACE). NACE’s 2010 Student Survey shows that accounting, business administration, computer science, engineering, and mathematics majors were more likely to get — and accept — job offers than other types of grads. Overall, the survey found that 24.4 percent of graduates who had applied for a job had one to go to following graduation, an improvement over 2009 when just 19.7 percent could make that claim. FOUR IN FIVE BUSINESS LEADERS FAVORABLY VIEW ONLINE DEGREES The more business leaders know about online degree programs, the more likely

Insurance Postings from Patty

The new Patient Protection and Affo rdable Care Act makes important changes to how dep endents and student dependents are treated. The law requires employer-based and individual med ical plans that cover dependent children to cover them up to, but not including, age 26, regardless of stud ent status. Many carriers already have or will be add Patty Smith is ing this provision the to their underwriting rules well ahe director of Em ployee ad of the October Benefit Service 1, 2010 effective date. Check with s at your carrier to get the Manufactu rer & exact effective dates and procedures. Bu sin es s Association. For additional questions, please contact me at 814 /833-3200, 800/815-2660 or psmith@mbausa. org.

they are to find degrees awarded by them to be as credible as those awarded by traditional campus-based programs, according to a recent Excelsior College/ Zogby International online survey of business executives nationwide.

According to the survey, among those who are familiar with online or distance learning programs, more than four in five (83 percent) strongly believe that a degree earned via an online program is as credible as one earned through a traditional campus-based program.

Hire education Graduating top prospects for Erie businesses for more than 125 years.

erie business center

center for business careers center for computer careers center for healthcare careers center for hospitality careers center for legal careers

Looking for a specific employee or training for existing employees?

Contact Michelle Coon at 814.456.7504 ext. 117 or at michelle.coon@eriebc.edu.

$% % %# % * # www.eriebc.edu 14 < www.mbausa.org < July 2010

DEPARTMENTS > Contact: John Onorato

Maximize Your Recruiting Effectiveness When it comes to recruiting entry level talent, local high schools, vocational institutions and business colleges are a good place to find employees, some of whom already will be quite proficient at a particular skill. To develop a good relationship with a school and win its cooperation in your recruiting efforts, get to know the following individuals before you have a recruiting need to fill: t UIF TDIPPM T HVJEBODF DPVOTFMPS t QMBDFNFOU PGGJDFS BOE t UIF GBDVMUZ XIP BSF UFBDIJOH UIF skills you are interested in. Keep these people informed about your company and its employment needs and encourage them to recommend qualified students. Invite the staff and interested students to your plant or office for a tour and send a representative to speak to students. Establish goodwill by accepting invitations to talk about career opportunities. Many schools

sponsor career days designed to help students formulate employment goals. Participate in these projects to attract recruits.

t EFTDSJCF DBSFFS PQQPSUVOJUJFT BOE benefits in detail; and t TFOE JUT CFTU QFPQMF PVU BT recruiters.

Relationship-building is key to recruiting success in working with educational institutions.

Remember that during recruiting all potential applicants are either potential customers or know potential customers, so to maximize your results, be sure you understand the dual nature of your approach.

Get Your Team Involved The companies that are most successful at college recruiting make it a line manager’s function. The recruiter must be familiar with the company’s products, people and organization in order to give an accurate picture of where the company fits within the industry and where the candidate fits within the company. They must be able to answer complicated questions about the company and about the candidate’s field of study. Even if your organization is small, it can: t HJWF TUVEFOUT BO BDDVSBUF QJDUVSF of the business;

For assistance with your recruiting needs, contact me at 814/833-3200, 800/815-2660 or sbruce@mbausa. org. Stacey Bruce is a PHR-certified HR generalist and Human Resource supervisor at the Manufacturer & Business Association.

What makes MPS different from other area high schools? Northwest Pennsylvania’s only International Baccalaureate School

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Core and elective courses offered by all departments Take college courses and/or spend your senior year at Mercyhurst College

Curious? Interested?

Call our admissions office to schedule a tour and/or an appointment to shadow a student at 8148242323. July 2010 > www.mbausa.org > 15

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A WELL-ROUNDED APPROACH TO A HEALTHIER BOTTOM LINE. When you run a company, it’s important that your employees make healthy decisions. With Highmark’s Lifestyle Returns,® they’re offered incentives to lead healthier lives — from eating right to getting in shape to managing stress — and given the online tools and resources to help reach their goals. They get a healthier lifestyle, you get a healthier, more productive workforce. And everyone gets a greater hand in your company’s health . From Highmark, where you’ll find the most doctors and hospitals, outstanding coverage, more choices, and good value. Find out more at 888.286.8414 or highmarkbcbs.com.

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Your health plan may not cover all your health care expenses. Read your contract carefully to determine which health care services are covered.

Legal Brief

EDITORIAL > by W. Patrick Delaney

The Scope of Fiduciary Duty In prior articles, we have written about the fiduciary status and responsibilities of business owners. Partners owe fiduciary duties to one another. Corporate officers and directors owe fiduciary duties to their company. Controlling shareholders owe fiduciary duties to minority shareholders. Likewise, members/ owners of limited liability companies (LLCs) and limited liability partnerships (LLPs) owe fiduciary responsibilities to one another. However, fiduciary status reaches far beyond simple business ownership. As early as the 15th century, the Court of Chancery in England was issuing decisions that attempted to apply ethics and conscience to disputes between individuals. These decisions evolved into the concept of a fiduciary position. Thus, over the centuries, certain titled positions have been recognized as undoubtedly involving fiduciary responsibilities: trustees are fiduciaries, so are guardians, executors, and attorneys (including non-professionals who accept responsibilities under a simple “Power of Attorney”). However, these are not the only positions in which fiduciary responsibilities might arise. The essential character of a fiduciary is that of a person who undertakes to act on behalf of another in a particular matter in which there is a relationship of trust and confidence between the parties. There is no requirement that the parties declare or document that their relationship involves a fiduciary responsibility. Thus, in Spratlin, Harrington & Thomas, Inc. v. Hawn, 156 S.E. 2d 402 (Ga. App. 1967), Hawn hired Spratlin to act as a mortgage broker for a development of a large shopping mall in Atlanta. Spratlin was to be paid a $50,000 fee for securing a loan

of $10 million. A loan commitment for financing the development was obtained with Spratlin assisting Hawn in negotiating terms of the loan. Shortly before construction was to commence, Hawn announced that he would not be using the construction financing obtained by Spratlin. Spratlin sued for the $50,000 fee and asserted that it had fulfilled its contractual obligations by providing a loan commitment. Hawn argued that Spratlin, as an agent acting on his behalf, was a fiduciary. The court agreed and, unfortunately for Spratlin, the evidence demonstrated that Spratlin also negotiated a fee from the mortgage lender and had not revealed this information to Hawn. The Georgia Court of Appeals noted that dual agency is not improper per se. However, an agent such as Spratlin owed a duty of loyal adherence to Hawn’s interest. The secret fee arrangement with the mortgage lender amounted to a breach of Spratlin’s fiduciary obligations to Hawn and barred Spratlin from recovering any commission. The case of Sears Roebuck & Co. v. American Plumbing & Supply Co., 19 F.R.D. 334 (E.D. Wis. 1956) demonstrates how an employee can be a fiduciary, and how third parties can suffer legal consequences from the breach of a fiduciary duty. Sears employed a Mr. Stockwell as a purchasing agent for plumbing supplies. Stockwell arranged to purchase supplies from American Plumbing, not because of the price or the quality of goods, but because American Plumbing agreed to pay Stockwell a kickback. The federal district court that was handling the matter noted that Mr. Stockwell, as purchasing agent for Sears, owed a

duty of loyalty to his employer, which was breached in his affairs with American Plumbing. Further, it noted that American Plumbing could be held liable for aiding and abetting Stockwell’s breach of his fiduciary duty. Again, no document or title is required to establish fiduciary status. It is doubtful that Mr. Stockwell or American Plumbing pondered whether Stockwell was a fiduciary as they negotiated their kickback arrangement. The point is that fiduciary status, and the accompanying legal responsibilities, can arise in some not-so-obvious scenarios. Ultimately, fiduciary responsibility simply involves the concept that a person is in a position of trust and confidence and is acting on behalf of another. From those simple circumstances, significant legal responsibilities and potential liabilities arise. For more information, contact W. Patrick Delaney at MacDonald, Illig, Jones & Britton LLP at 814/870-7658 or pdelaney@mijb.com.

W. Patrick Delaney is a partner in the law firm of MacDonald, Illig, Jones & Britton LLP, where he is chairman of the firm’s Commercial Litigation Group. He is a 1976 graduate of Capital University Law School. His practice focuses on issues of business litigation in the state and federal courts throughout western Pennsylvania.

July 2010 > www.mbausa.org > 17

EDITORIAL > by Angie Angus

The Strategy Canvas: The First Step of Visual Awakening

Angie Angus is the manager of BOS Programs and Support Services.

This article is the third in a series that will feature excerpts from the international best-selling book, Blue Ocean Strategy: How to Create Uncontested Market Space and Make the Competition Irrelevant, by authors W. Chan Kim and Renée Mauborgne. The first phase of implementing Blue Ocean Strategy is Visual Awakening. Effective strategic planning cannot occur unless an honest assessment of the company’s current “state-of-play” can be identified. The difficulties involved in honestly assessing your company are that many individuals are either too busy with their day-to-day responsibilities to observe the bigger picture or harbor biases based on their background and the department(s) they represent. The Strategy Canvas is an effective tool for helping individuals to visually observe the need for a strategic change by eliminating or reducing biases from different departments. It is both a diagnostic tool for assessing the areas that a company needs to address and an action framework for planning your new strategy. The “As Is” Strategy Canvas compares your company with your biggest competitor in all the areas where you compete. The first step in creating the canvas is identifying the “key competitive factors” in your industry to capture the dominant customer groups. All of the items on this list will be areas that your company invests, except for the price of the product or service, which is always taken into consideration. Choosing the key competitive factors can be difficult and may take rigorous discussion to come to an agreement. Once the factors have been determined, they will be placed along the horizontal axis of a graph. The vertical axis of the graph will gauge the offering level (high / low) that the buyer receives in each of these competing areas. After each area has been plotted on the graph, connect them to create a “value curve.” What you’ve created is a chart of your company’s performance, in comparison to its biggest competitor, in all the key competitive factors. If your line mirrors your competitor, then you are swimming in a “red ocean” of bloody competition. “To fundamentally shift the strategy canvas of an industry,” according to Blue Ocean Strategy, “you must begin by reorienting you strategic focus from competitors to alternatives, and from customers to noncustomers of the industry. To pursue both value and cost, you should resist the old logic of benchmarking competitors in the 18 < www.mbausa.org < July 2010

existing field and choosing between differentiation and cost leadership. As you shift your strategic focus from current competition to alternatives and noncustomers, you gain an insight into how to redefine the problem the industry focuses on and thereby reconstruct buyer value elements that reside across industry boundaries. Conventional strategic logic, by contrast, drives you to offer better solutions than your rivals to existing problems defined by your industry.” As an assessment tool, the “As Is” Strategy Canvas allows you to identify the factors in which your industry is currently competing, what customers are receiving from your industry and where your competitors are investing. This will help provide you with an action framework to look across market boundaries to determine alternatives and pursue the three tiers of noncustomers for your industry. This tool is central to creating “value innovation,” the cornerstone of Blue Ocean Strategy, in deciding how to decrease your costs while increasing the value of your product or service to both the customer and the company. Next: How the Buyer Experience Cycle and Buyer Utility Map are utilized to complete the visual awakening phase of Blue Ocean Strategy by looking at your product or service from your customer’s perspective throughout six stages. If you are interested in learning more about how your company can explore blue oceans of opportunity, please visit mbausa.blueoceanstrategy.com or contact me at aangus@mbausa.org.

“As Is” Canvas of Wine Industry Premium Wines

Budget Wines

OntheHill Government Affairs Mid-Year Report Sheila Sterrett is the director of Government Affairs for the Manufacturer & Business Association. Contact her at 814/833-3200, 800/815-2660 or e-mail ssterrett@mbausa.org.

It is hard to believe that we are more than halfway through 2010! The Manufacturer & Business Association (MBA) Government Affairs Department has been hard at work making advocacy easier and more accessible for our members through new online tools and increased advocacy efforts. Members can now stay up-to-date, right from the comfort of their desks through our new Webinars. Hosted by the Government Affairs Department at 9 a.m. the last Friday of each month, these half-hour installments afford our members a front-row seat to the latest government affairs advocacy techniques, legislation and news. If you are unable to attend, you can always view these Webinars from our archives at www.keepproducing.org, the MBA’s grassroots advocacy Web site. While there, check out all of the valuable information available to you, take the latest poll question, or sign up to join the Coalition. We also continue to utilize Capwiz, our online advocacy program, and are always updating it with the most current business legislation. In fact, more than 1,500 advocates have used this program during the 111th Congress to contact their legislators! We applaud our advocates and encourage you to get involved by visiting www.mbausa.org and clicking on the “Take Action” button in the Government Affairs section. Not only are our members able to get educated on the issues, but they also are offered numerous opportunities to take part in advocacy efforts. One such example includes the MBA’s “Repeal Obamacare” ad, which presented an opportunity for nearly 300 member companies to publicly state their objection to the federal health-care reform act, the most sweeping piece of health-care legislation – adamantly opposed by the MBA – to impact the country and American businesses. We look forward to continuing our service to members through quality and timely information, events and advocacy opportunities. Keep your eyes peeled for upcoming events as well as opportunities to meet the candidates as November’s General Election approaches.

DEPARTMENTS > Contact: Sheila Sterrett Legislative Updates I-80 Tolling: Following the third denied application by the Federal Highway Administration, Pennsylvania Governor Ed Rendell announced that he would no longer seek to toll Interstate 80. Rendell has now called for a special session to discuss options to fill the $472-million gap in transportation funding. State Budget: Governor Rendell’s proposed 20102011 budget will increase general fund expenditures by 4.1 percent over the previous year. To cover the costs, Rendell has asked for the MBA-opposed Marcellus Shale extraction tax for the second straight year and called for a 10-cent increase on each pack of cigarettes as well as a smokeless tobacco tax. Health Care: As stated earlier, the MBA continues to OPPOSE and urge for the repeal of the $940-billion health-care “reform” and “fixes” legislation, which were signed into law. The measures will impose an additional 3.8-percent Medicare payroll tax on investment income for individuals making more than $200,000 a year and couples making more than $250,000 a year, and increase the fine to $2,000 per employee on large companies that fail to provide health coverage.

Government Affairs Events 1

The Association’s Government Affairs Department regularly holds events in Erie and Williamsport to keep members informed about current legislative affairs. Shown here are: 1) Republican candidate Mike Kelly at the 3rd District Congressional Forum; 2) State Senator Jane Earll speaking with Republican gubernatorial candidate Tom Corbett; 3) a legislative luncheon with State Senator Gene Yaw; and 4) a recent roundtable with U.S. Representative Chris Carney. July 2010 > www.mbausa.org > 19

Legal Q&A ONE OF OUR EMPLOYEES WANTS TO PURSUE AN MBA IN MARKETING UNDER OUR COMPANY’S TUITION-REIMBURSEMENT PLAN. HE IS NOT CURRENTLY EMPLOYED IN OUR COMPANY’S MARKETING DEPARTMENT, BUT HE WOULD LIKE TO BE ONE DAY AND HE BELIEVES THAT THIS EDUCATION COULD HELP HIM ACHIEVE THAT TRANSFER. COULD HE BE FULLY OR PARTIALLY REIMBURSED FOR ALL OF HIS EDUCATIONAL EXPENSES ON A TAXFREE BASIS? Yes, but only if the overall skills the employee will learn from the MBA program will enable him to better perform his current job. Educational expense reimbursement plans enable an employer to fully or partially reimburse employees on a tax-free basis for jobrelated education or training expenses. Those expenses include, but are not

limited to, tuition, fees, books, supplies and equipment. Educational assistance does not include the cost of meals, lodging or transportation incurred by an employee in the course of obtaining such instruction.

Educational assistance does not qualify as job-related if the courses:

HOW DO I KNOW IF THE SKILLS MY EMPLOYEES ARE LEARNING ARE “JOB-RELATED” IN ORDER TO BE EXCLUDED FROM WAGES FOR EMPLOYMENT TAX PURPOSES? To be job-related, the education courses must:

t "SF UP GVMGJMM HFOFSBM BTQJSBUJPOT GPS personal reasons of the employee.

t .BJOUBJO PS JNQSPWF TLJMMT SFRVJSFE by the employer; or t #F OFFEFE UP NFFU FYQSFTT requirements of an employer, or of a law or regulation that mandates the training in order to retain the employee’s salary, status or employment.

t "SF OFFEFE UP NFFU UIF NJOJNVN requirements of a job; t 8JMM MFBE UP RVBMJGZJOH UIF FNQMPZFF for a new trade or business; or

Any courses that the employer determines to be nontaxable need not be reported on the employee’s Form W-2. HOW DOES AN EMPLOYER BENEFIT FROM OFFERING EMPLOYEE TUITION REIMBURSEMENT? Tuition-reimbursement programs provide many benefits to employers. For example, they allow employees to further their education to become more skilled, and thus will provide more value to employers. They also help employers recruit and retain good employees.

a business school of

“FIRSTS”

Gannon University’s Dahlkemper School of Business Administration was the first in Northwestern Pennsylvania to: Graduate Master of Business Administration Master of Public Administration Undergraduate Accounting Advertising Communications Business Administration Entrepreneurship Finance International Business Management Marketing Risk Management and Insurance Sports Management and Marketing

20 < www.mbausa.org < July 2010

0 offer an undergraduate business program 0 offer a Master of Business Administration program (MBA), now celebrating its 40th year! 0 affiliate with a Small Business Development Center 0 achieve international accreditation (ACBSP) Whether you’re a high school student planning a career in business, a graduate student advancing your potential business opportunities or a seasoned professional expanding your horizons, Gannon University offers more than eleven undergraduate and graduate degree business programs to help you reach your goals. For more information visit www.gannon.edu/business or call (814) 871-7240.

GANNON.EDU/BUSINESS

DEPARTMENTS > Contact: John Onorato

Should You Pay for Your Employees’ Education? Continuing one’s education is not cheap. For that reason, employers who offer tuition-reimbursement programs have an edge in recruiting valuable employees. Furthermore, tuition-reimbursement programs help foster employee job satisfaction, improve productivity and contribute to the overall success of your business. Like any other type of compensation or benefit, setting up a tuitionreimbursement program requires some forethought and planning. Before you establish a tuitionreimbursement program, consider the following: First, decide what type of classes your tuition-reimbursement program will cover, and if your reimbursement will cover books and other related fees. Second, decide how much you will reimburse. Since the Internal Revenue

Service (IRS) allows companies to contribute up to $5,250 tax free, some businesses cap their reimbursement fee at this amount. Some companies pay 100 percent, 75 percent or 50 percent of tuition costs, while others compensate according to grades; for example, an “A” is reimbursed at 100 percent, a “B” at 80 percent, and a “C” at 50 percent. Third, establish terms for tuitionreimbursement eligibility. For instance, an employee must work at your company for one year before they can take advantage of the program. Fourth, decide which classes you will reimburse. It is important to clearly spell out the types of courses you will finance. Most employers only pay for classes that enhance an employee’s job-related skill set. A good idea is to have the employee show proof of his or her class registration.

Finally, decide how you can help employees juggle their work and school responsibilities. You may want to consider allowing employees to telecommute or work flexible hours during exams and deadlines. Once you have considered all of the above, establish a policy and put it in place for your employees to utilize! For more information, contact me at 814/833-3200, 800/815-2660 or tlamary@mbausa.org.

Tammy Lamary is Labor & Employment Counsel for the Manufacturer & Business Association’s Legal Services Division.

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July 2010 > www.mbausa.org > 21

Events

105th Annual Event

The Manufacturer & Business Association recently held its 105th Annual Event on June 16, featuring The Honorable Richard B. Cheney, at the Bayfront Convention Center in Erie. The sold-out event was sponsored by Highmark, Howard Industries, PNC, Ridg-U-Rak, Inc., UPMC Health Plan and Buck Consultants. For complete photo coverage, visit www.mbausa.org.

A sold-out crowd of more than 1,200 business and community leaders attended the Association’s 105th Annual Event at the Bayfront Convention Center.

From left: Dale Deist, John B. Pellegrino, Sr., P.E. and Mark Kulyk formally welcome new Board Chairman Dan Ignasiak to the Association’s Executive Committee.

In his keynote address, Vice President Cheney spoke to the crowd about political life and his memories of the September 11 terrorist attacks.

Reverend Al Detter, senior pastor at Grace Church in McKean, leads the invocation.

The Annual Event is the region’s premier business networking event.

The Association thanked representatives from sponsors Highmark, Howard Industries, PNC, Ridg-U-Rak, UPMC Health Plan and Buck Consultants for their support of the Annual Event. 22 < www.mbausa.org < July 2010

Cythnia Kucenski, second from left, represented major sponsor Highmark.

Renowned conservative scholar and best-selling author Dr. Lynne Cheney came as a surprise guest.

Longtime business leader Chet Giermak and Tim Shuttleworth, president and CEO of Eriez Magnetics.

Ki Kim, far right, represented major sponsor UPMC Health Plan.

At the end of the evening, Vice President Cheney was presented with a special gift from Campbell Pottery.

During his presentation, Vice President Cheney sat down for a candid questionand-answer session with Association Chairman Dan Ignasiak.

Members of the Association’s 2010-2011 Board of Governors.

Major sponsor Ridg-U-Rak, Inc., represented by President and CEO John B. Pellegrino Sr., P.E., second row, sixth from left, and guests.

Ted Junker welcomes Mrs. Cheney and Vice President Cheney to the Annual Event with Marlene Mosco, representing major sponsor PNC. July 2010 > www.mbausa.org > 23

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People Buzz ERIEZ ANNOUNCES PRODUCT MANAGER PROMOTION Eriez, a world authority in advanced technology for magnetic, vibratory and inspection applications, announced the promotion of John Klinge to product manager Metal Detection. Klinge will report to Jeff Kaveney, manager of Product Marketing. In his new role, Klinge will oversee metal detection inquiries, orders, product development and improvements, marketing, training and sales forecasts. He joined Eriez in 2008, previously serving as a technical sales representative. MCGILL, POWER, BELL NAMES THREE NEW PARTNERS McGill, Power, Bell & Associates, LLC,

a regional certified public accounting and financial services firm, recently named three new partners: Shawn P. Emerson, CPA, Robert B. McMunigle, CPA, PFS, ABV, and Debbie Parker Pipp, CPA. Emerson has 15 years of accounting experience both in the public and private sectors, focusing his practice in providing accounting, consulting, auditing and tax services to forprofit, nonprofit, governmental and affordable housing industries. He is a member of the firm’s Nonprofit and Government Services Group and Audit Risk Assessment Standards Committee. McMunigle has more than 25 years of experience in accounting and tax planning. He specializes in tax accounting and planning, business

EDITORIAL > Contact: Karen Torres

valuation, litigation support and succession planning. He also is certified as a Personal Financial Specialist and provides personal financial planning and estate planning. He is chair of the firm’s Manufacturing Services Group and a member of the Valuation and Litigation Services Group. Pipp has been with the firm for more than 30 years and has experience working with manufacturing and nonprofit entities in tax accounting and planning, management consulting and manufacturing job costing software support. She also is a member of the firm’s Manufacturing Services Group and Nonprofit and Government Services Group.

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