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NONPROFIT ACCOUNTING
THE PANDEMIC EFFECT
Important COVID-19 funding leads to new challenges for not-for-profit organizations.
COVID-19 funding and its related impact on not-for-profit organizations (NPOs) continues to challenge both the NPOs who receive the funding and the CPAs who advise their NPO clients. Challenges include By Jason Stephens, CPA navigating what funds to apply for; how to account for those funds once received; and not running afoul of federal, state and county requirements, particularly when funding is received from multiple sources.
Paycheck Protection Program (PPP) loans
The most popular and prevalent of the funding under the Coronavirus Aid, Relief, and Economic Security (CARES) Act is the Paycheck Protection Program. Administered by the Small Business Administration (SBA), businesses could apply for a low-interest loan to keep workers on their payroll. Loans could be used to fund payroll costs among other eligible expenses. If all employee retention criteria are met, along with eligibility of expenses, the SBA will forgive the loans. Some of these loans also included an Economic Injury Disaster Loan (EIDL) Advance of $10,000. Recent legislation allows for this advance to also be forgiven. The vast majority of NPOs expect for the entirety of these loans to be forgiven. If an NPO expects that the loan represents a grant that is expected to be forgiven, the two most likely models it can use are provided under FASB ASC 958-605 (Government Grant Model) or FASB ASC 470 (Debt Model). While the Debt Model involves recording the PPP loans as debt with extinguishment of the debt not being recognized until it has been legally released, the model most commonly preferred for NPOs is the Government Grant Model. Under this model, the timing of the recognition is dependent on whether contributions are conditional or unconditional. PPP loan funds are conditioned based upon their use to pay eligible expenses in a defined time frame. The initial recording involves the loan being recorded as a refundable advance liability on the statement of financial position. When PPP expenses have been incurred, contribution revenue would be recorded on the statement of activities. However, some may also interpret that the contribution revenue should not be recorded until the NPO submits the forgiveness application or even receives legal forgiveness, as those may be considered barriers to entitlement.
Employee Retention Tax Credit
The Consolidated Appropriations Act signed into law on December 27, 2020, retroactively expanded the Employee Retention Tax Credit (ERTC). Businesses can now
retroactively claim this credit on qualified wages back to March 12, 2020. Previously, this was not available to organizations that received a PPP loan, but that stipulation was removed. This has led to many organizations applying for this refundable credit, which is 50% of up to $10,000 in wages paid by an eligible employer whose business has been financially impacted by COVID–19. If a calendar-year organization applies for this credit for payroll taxes paid in 2020, and if it feels that the recovery of those taxes is probable, the organization should record a receivable as of the end of the calendar year and reduce payroll tax expense by the expected credit.
Potential compliance requirements
In addition to the PPP loans, there was a lot of other funding allocated to businesses in 2020 related to COVID-19. The largest ones included the Provider Relief Fund (PRF), the Coronavirus Relief Fund (CRF) and the Education Stabilization Fund (ESF), in addition to EIDL loans (not to be confused with the EIDL advances). These funds have provided significant federal funding to both NPOs and for-profits alike, some of which had received little or no governmental funding before. This funding comes with a lot of strings attached, particularly if more than $750,000 of federal funds are expended during a single year, potentially triggering a single audit requirement. Many NPOs (along with a number of for-profit companies) could be required to have a single audit performed for the first time. A single audit is an audit of an organization’s financial statements and federal awards that is much more in-depth than a financial statement audit. It includes not only providing an opinion on the financial statements but also testing of and issuing an opinion on compliance with the terms of the grant agreements and federal regulations as well as testing of the internal controls over compliance with those terms. Many organizations that have not received significant federal funding in the past may not have these internal controls in place. While (thankfully) the PPP loans are not considered federal funding for purposes of determining whether a single audit is needed, EIDL loans and PRF, CRF and ESF funding are, in addition to numerous other new federal programs related to COVID-19. PRF funding is not to be included on an organization’s Schedule of Expenditures of Federal Awards until Dec. 31, 2020, year-end and after, even if an organization received the funding prior to those dates and prior to their fiscal year-end. One of the most challenging things to consider for NPO accountants and auditors alike is how to properly allocate costs to these various new sources of funding. One major aspect they likely have not considered previously involves the concept of “double dipping.” For the ERTC, payroll costs that are qualified wages for the credit are not eligible for PPP loan forgiveness if the employer elects to claim a credit for those same amounts. Also, if an NPO has other governmental funding, the same expenses cannot be charged to multiple funding sources. Even though PPP loans are not subject to a single audit, NPOs still are not allowed to use payroll and other expenses for purposes of forgiveness of the loans and then charge those same expenses to a separate grant-funded program. This may potentially cause NPOs to consider whether they need to either pay back any excess profit to funding sources or apply for less than full forgiveness of their PPP loan.
What should NPOs do to be prepared?
NPOs need to be proactive in discussing their new funding with their accountants and auditors to ensure they are recording the funds correctly in addition to making sure they are prepared if they should need a single audit. They should also develop or refine a good system of internal controls over not only financial reporting but also compliance, including an appropriate methodology for allocating costs to make sure they are meeting all their requirements. These can all be daunting new tasks that go hand in hand with this much-needed government assistance.
Jason Stephens, CPA, is an assurance partner in the Madison office of Wegner CPAs. He specializes in auditing and advising not-for-profit organizations and for-profit companies that receive governmental funding. Contact him at 608-442-1952 or jason.stephens@wegnercpas.com.
COMMITTEE HIGHLIGHTS
Joining a WICPA committee is a great way to network with like-minded individuals, sharpen communication abilities, gain leadership skills, form business relationships and friendships and strengthen your brand. It’s also a way you can “give back” to the profession that has given you so much. Sharing talent as a volunteer enhances the CPA profession while helping others achieve ambitious goals. The committees highlighted here are currently accepting volunteers. To join a committee or find out more about any of the committees, contact Tammy Hofstede, WICPA president & CEO, at tammy@wicpa.org or 262-785-0445, ext. 4518.
ACCOUNTING HIGHER EDUCATION
The Accounting Higher Education Committee consists of educator representatives of Wisconsin colleges and universities that have accounting programs intended to qualify graduates to take the CPA exam and obtain a CPA license. Since its startup in 2016, the committee has provided a forum for educators to network; share information; learn about each other’s institutions and programs; and serve as a resource to Wisconsin legislators, regulators and other policy makers.
Chair
Joann Noe Cross, Emerita Professor of Accounting, UW–Oshkosh
Board Liaison
Matthew Schaefer, Vice President Credit Officer, Bank of Wisconsin Dells
Members
Michael Akers, Charles T. Horngren Professor of Accounting, Marquette University Michael Amidzich, Assistant Professor, Alverno College Dirk Baldwin, Dean, College of Business, Economics & Computing, UW–Parkside School of Business James Blinka, Professor of Taxation, UWM Thomas Collins, Professor, UW–Platteville School of Business Julie Dawson, Assistant Professor, Carthage College Lisa Derouin, Assistant Professor, Wisconsin Lutheran College
Thomas Determan
Paul Fischer, Jerry Leer Professor of Accounting, Director of Accounting, UWM Lubar Business School Mary Ellen Fletcher, Associate Professor, Mount Mary University Jacob Gill, Chair, Accounting Department; Lecturer, Accounting, Edgewood College Jason Haen, Assistant Professor of Accounting, St. Norbert College Patricia Hallinan, Graduate Advisor, Edgewood College Deborah Hanks, Faculty, Cardinal Stritch University Benjamin Huegel, Accounting Faculty Advisor, St. Norbert College Thomas Kuenzi, Adjunct Professor, St. Norbert College Ling Liu, Interim Department Chair, Associate Professor, UW–Eau Claire Courtney Malloy, Assistant Professor of Accounting and Finance, Carthage College Lori Nixon, Assistant Professor of Practice in Accounting, UW–River Falls
Gary Olsen
Aimee Pernsteiner, Chief Financial Officer, Silver Spring Foods, Inc. Wendy Potratz, Senior Lecturer, UW–Oshkosh Kevin Rich, Accounting Department Chair, Marquette University Katherine Schuessler, Associate Professor, Marian University Have you ever wanted to talk to the members of the Accounting Examining Board and really understand the certification and licensing process for CPAs in the state of Wisconsin? Have you ever wanted to find out what other universities and colleges are doing and how they are faring? If so, this is the committee for you! Sit down with like-minded others and learn, discuss and share your knowledge. Look over the list of members. Is your school or organization represented? If not, join us! — Joann Noe Cross, Chair, Accounting Higher Education Committee
Stacy Stinson, Assistant Professor of Accounting, Concordia University Susan Strautmann, Instructor, Accounting, Mid-State Technical College Richard Tobin, Adjunct Lecturer in Accounting, Marquette University Zhemin Wang, Professor, UW–Parkside School of Business
Chair
Mark Bichler, Business Education Teacher, Port Washington High School
Board Liaison
Angela Thomas, Expenditure & Revenue Accounting Section Chief, Wisconsin Department of Natural Resources
HIGH SCHOOL EDUCATOR
The High School Educator Committee is relatively new. It was formed last year to provide a forum for high school educators to discuss accounting in the classroom and engage WICPA members to promote the profession at their schools through career fairs, speaking in the classrooms and providing input on topics for the Educator Accounting Symposium. The committee consists of educator representatives from Wisconsin high schools that have accounting and/or business programs.
The Young Professionals Committee is focused on inspiring students to enter the accounting profession by promoting engagement, networking, attending events and speaking to students in high schools and colleges. Through their involvement in these activities, committee members contribute to maintaining the talent pipeline for the future.
Members
Amber Achterberg, Business Education Teacher, Parkview High School Cory Brummeyer, Business Teacher, Jefferson High School Kelli Cairo, Business Teacher/ Department Chair, Indian Trail High School & Academy Sarah Campbell, Wisconsin Dells High School Michael Carpenter, Sauk Prairie High School Ada Duffey, Assistant Professor of Business and Economics, UWM at Waukesha Samantha Goss, Teacher, Fennimore High School Brent Gostomski, Business Education Teacher, Stevens Point Area Senior High School Katie Grassel, Seymour High School Mary Helgemoe, Teacher, Beaver Dam High School Judy Holappa, Business & Information Technology Teacher, Mayville High School Heidi Hubatch, Viroqua High School Stephanie Jahnke, Business Education Teacher, Mosinee High School Dawn Jameson, Business Education Instructor, Wausau West High School Julie Johll, Business Education Teacher, Cuba City High School Amber Laska, Hortonville High School Tammy Makovec, Verona Area High School Christina Mitchell, Iola-Scandinavia High School Mary Kaye Richardson, School District of Beloit Joining the High School Educator committee will allow you to not only give back, but also help to recruit new individuals to the profession. Our high school teachers are always looking for new insights into what should be taught in the classroom and at the same time stay connected with practicing accountants. Joining this group is a good way to help build relationships and increase the number of youths entering the profession. — Mark Bichler, Chair, High School Educator Committee
Brandon Roberts, Kaukauna High School David Thomas, B & IT Education Consultant, Wisconsin Department of Public Instruction Elizabeth Tillema, Oconomowoc High School Tina Trumbower, Business Education Teacher, Waunakee High School
YOUNG PROFESSIONALS
Chair
Jesse Roberts, Business Development Executive, M3 Insurance
Vice Chair
Kale Post, Senior Accountant, Dwayne Johnson & Associates
Board Liaison
Kyle Stephens, Vice President of Finance and Administration, Good City Brewing LLC
Members Benjamin Badger
Kevin Behm, Tax Manager, BDO USA, LLP Joseph Boucher, Attorney, O’Neil, Cannon, Hollman, DeJong & Laing S.C. Ross Bukouricz, Senior Accountant, Wipfli LLP Christopher Cholka, Accounting Manager, Cousins Subs Kara Coleman, Assistant Professor of Business Administration, Mount Mary University Ann Daugherty, Senior Financial Analyst, Molson Coors Beverage Company Brooke Hanke, Senior Financial Analyst, Herzing University Allyson Hofstede, Senior Associate, Audit, KPMG LLP
YOUNG PROFESSIONALS, CONT.
Haley Jones, Senior Financial Analyst, ManpowerGroup Matthew Kaiser, Student, Concordia University Lyssa Kemper, Owner, Virago Accounting, LLC Conner Laabs, Senior Accountant, Wipfli LLP Brooke Leiterman, Senior Tax Accountant, Reilly, Penner & Benton, LLP Bethany Manteufel, Program Finance Manager, GMR Marketing LLC Adam Meyer, Senior Accountant, Wipfli LLP Edwin Miller, Senior Accountant, Brookdale Senior Living Leary Morris, Manager, Sikich LLP Danielle Oberndorfer, Controller, SelzerOrnst Construction Company, LLC
EDITORIAL ADVISORY
Andrea Retzki, Accounting Manager, Great Northern Corporation Sarah Roberts, Senior Accountant, Wipfli LLP Jose Saenz, Director, Advancement Gift Services, Marquette University Michael Schafer, Senior Tax Accountant, RitzHolman CPAs Megan Schultz, Accounting Manager, Standard Electric Supply Co. Kortni Smith, Audit Manager, Wipfli LLP Shelby Sonnentag, Senior Accountant, Wipfli LLP Aron Van Pelt, Controller, Concurrency, Inc. Brenna Van Rooy, Internal Audit Senior, Schneider National Inc. Andrew Witt, Partner, Bull Moose Financial
The annual On Balance Editorial Advisory Committee meeting is an opportunity for members to critique content published in the magazine and contribute ideas for article topics. Members are encouraged to share issues and trends affecting their businesses, clients and the accounting profession. Feedback is used to help plan the editorial calendar. The meeting sometimes results in committee members being asked to write articles on specific topics in which they have expertise. During the year, members may be called upon to contribute topic ideas for specific issues of the magazine. While the
Board Liaison
Neil Keller, Partner-in-Charge, Tax Services, Sikich LLP
Members
Jordan Boehm, Manager, CLA Steve Boylan, Managing Director of Investment Banking, BEACON Business Group James Brandenburg, Partner, Sikich LLP Wendy Brown, Sole Proprietor, WJ Brown CPA, LLC Melodi Bunting, Training and Career Development Manager, Wegner CPAs Catherine Cassidy, VP of Marketing, BEACON Business Group Elizabeth Colson, Senior Manager, Financial Recruiting, Baker Tilly Neil Fauerbach, Consultant Greg Gavran, Managing Director, Strategic Retirement Partners Matthew Kaiser, Student, Concordia University Jeffrey Lemmermann, Information Assurance Auditor / Consultant, SynerComm Inc. Robert Mathers, Shareholder, von Briesen & Roper, s.c. My involvement with the WICPA Young Professionals Committee has continued to grow over the past few years, and the opportunity to network with a wide variety of professionals has been a wonderful experience. The relationships built through the committee and events throughout the year provide you with a network of great people to lean on personally and professionally. The best part is you don’t even need to be a CPA!
— Jesse Roberts, Chair, Young Professionals Committee
The input this committee provides regarding topics is integral to helping us provide the most relevant content to our readers. Active members have the opportunity to network with each other, learn about the publication process and contribute articles if they desire, giving visibility to their organizations in doing so. The WICPA greatly values member input to editorial content, and members are reminded they can receive CPE credit for their contributions.
— Marcia Tillett-Zinzow, Consultant/Publications Editor
Edward Rueter, Senior Associate, CLA Gerald Schmit, Partner, Sikich LLP John Sikora, Shareholder, von Briesen & Roper, s.c. Edward Thelen, Finance Consultant, Humana, Inc.
MEMBERSHIP MILESTONES
5-YEAR MEMBERS
Heather S. Anderson Nietz Bruce E. Bain Tyler Batzko Philip D. Bauer Joshua Baumann Kyle D. Bennwitz Daniel A. Berg Elizabeth K. Beyer Schwartz Aaron J. Boettcher Robert J. Bollig Lawrence M. Bovee Heather N. Boyd Jeff Bradford Michael Brand Jonathon T. Brandt Lisa N. Brey Erika O. Brink Jingjing Brusky James L. Bryson Erik B. Bunnell Aaron Cook Samantha Croswell Arielle E. Dahlgren Kayla A. Dauphinais Jacob S. Davies Rachel Detert Lucas R. Dorn Nathan Dreikosen Patrick D. Erickson Lucas Espinosa Amanda M. Farley Dilyana Feneva Jayme Fenstermaker Matthew J. Gates Alyssa R. Geracie Michelle Goetsch Michael G. Goller Aaron L. Griedl Allison R. Gulbronson Tara J. Guler Victoria Haas Jaclyn Halverson Joseph T. Harrison John T. Hart Jr. Alyssa M. Hartung Jillian Hayward John J. Herson Jordyn Herzog Colleen M. Hodgson Christopher Holdway Sarah C. Honer Lynne H. Huebschen Paul L. Huset Jessica R. Jaeger Kathy L. Jandrin Benjamin Jensen Benjamin J. Johnson Luke A. Johnson Mark Juedes Elizabeth L. Kallies Cristina M. Kanethavong Kim M. Keller Jeffery T. Kim Cheri K. King Morgan R. Klemm Elizabeth J. Kosok Brandon Krause Jared Krueger Morgan Kvasnica Alex J. Landry Benjamin A. Larrabee Arthur Lee Ivana Lee Jack G. Lee III Brittany F. Leonard Bradley Leonhard Abby C. Liebergen Andrew R. Lietz Nathan C. Lipton Jason R. Londo Edward G. Maginot Kevin M. Marks Heather E. Martinez Ashley L. Meade Jacob N. Meckstroth Joseph K. Meeusen David P. Meicher Marcus C. Meiklejohn Hui Meng Linda C. Meyer Tyler C. Mollert Emily J. Moriarty Leary Morris Kayla Nabbefeld Michelle J. Nate Joseph M. Neuville Joseph R. Niemann Amanda M. Nowaczynski Mark J. Nowak Josh Noyes Jason S. Oswald Leslie A. Overton Sara Paull Joe E. Paulus Anthony J. Pekarske Matt Perszyk Douglas A. Pessefall Briana Peters Lowell E. Peterson Austin B. Petrie Emma Pilon Scott M. Platto Lauren Poppen Kale Post Jason D. Povlich Adam G. Pritzl Michelle Puls Chelsea Rasmussen Ryan L. Roers Angela Romersi Laura Roszak Daniel J. Salsman Michael Scaffidi Julie R. Schaus Kathleen M. Schilter Eric J. Schmoldt Alexander J. Schmus David Schneider Laura Schnelle Justin J. Schutte Thomas J. Schwanebeck Mistre L. Scribner Jocelyn K. Seeliger Kate E. Serpe Se Woong Y. Shim Justin Smocke Kelly Ann R. Sormankiewicz Robert J. Splinter Daniel P. Squire Mary J. Steinmetz Rick S. Stezenski Tanya L. Styczynski Thomas J. Subjak Stephanie M. Suchla Geno Tatintsev Michelle L. Van Vicki S. Vannieuwenhoven Brentan Vivian Dawn Vogel Carrie A. Wagie Alan R. Wagner Wesley Wahlberg Roberta A. Ward Daniel A. Wasserman Jaimie M. Wilk Andrew D. Witt Yingying Yuan
10-YEAR MEMBERS
Sunil K. Aghi Katrina L. Anderson Thomas J. Atkinson Paul D. Bagniefski Tara Bast Bryce Becker Jamilyn S. Beimborn Sarah Bender Austin C. Bennett Gail E. Bergunde Jeanne M. Bieser James D. Broughton Jonathan D. Brubaker Mike Bruflat Jessica M. Cassellius Delbert P. Collard Elizabeth L. Colson Vanessa A. Conlin Katherine A. De Cramer Benjamin G. Deering Blake J. Derr Peter J. Doemel Krista Donahue Maria Draeger Judithann J. Drexler Jacob P. Dykstra Daniel T. Egan Megan L. Ellingson Nicholas J. Faber Jessica M. Feiner Paul J. Frantz Nicole M. Gerend Bryan C. Gerlach Melissa M. Gerrits Katherine Glende Kendra M. Goodman Lisa M. Gottsacker Eric E. Gurholt Stephanie J. Hamilton Krista D. Hau
John T. Himmelspach Ronald R. Holub Elizabeth M. Hufford John A. Imp Jr. Thomas G. Jacobson Cameron D. Johnson Dean M. Johnson Linda D. Johnson Rebecca L. Johnson Brian M. Kaker Gretchen Kaseman Bethany M. Keleher Hollie A. Kemmer Adam C. Kendle Kelli M. Keys Jeffrey J. King Adam A. Kleinmaus Philip S. Klemme Russell J. Kohl Heidi M. Konkel April M. Kouba Debra Kozeniecki Jacob A. Kraus Kathleen A. Kuna Andrew S. LaLuzerne Pamela M. Lammers John J. Larson Matthew E. Ludeman Steven C. Lunn Jessica H. MacNaughton Elizabeth M. Maciejewski Michael J. Mandler Andrew D. Maroo Scott E. Marr Nicole A. McGuire Amanda McNutt Quinn A. Mitchell Josh Mueth Mei-Lyn Nelson Derek J. Nest Brad Netzel Ashley M. Nuckolls Thomas M. Ockwood Gary O. Otte Erich R. Palecek Joseph D. Paroubek Justin G. Pavloski Barbara J. Peterson Kimberly A. Phalin Ashley M. Pharo Brenda A. Pillard Keith A. Prince Ann R. Przybysz Lacey M. Quatsoe Heather J. Richter Kalyn J. Robbert David T. Roche Robin L. Rosenbaum Nathaniel A. Roth Rebecca Roy Michael A. Sama Mark K. Scheunemann David J. Schneekloth Paul D. Schoessow Gwen K. Schroeder David Schroepfer Brad S. Schuchardt Michael R. Scott Alexander S. Shima Anthony J. Singler Emily Sladky Tanya M. Stamps Samantha A. Stauber Nicole L. Sullivan Monica R. Swaagman Isabel Tarnowski Evan A. Thom Angela C. Thomas Kimberly K. Thome Dawn M. Thompson Michelle L. Thomson-Henry Denise Thrams Gretchen M. Vickney Patrice K. Wadzinski Michelle E. Walter Michelle L. Weber Dustin M. Wiesner Kristin M. Wilhelm Travis J. Willing Erin A. Witucki Adam J. Wunderlin Todd M. Zimdars
25-YEAR MEMBERS
Juanita Banks Brian D. Barrett Michal C. Beam Timothy J. Beine Debra Berchem Douglas K. Berry Peter J. Beste Scott C. Beyer Vicky L. Bladl Larry J. Brandl Linda A. Bryan Sandra A. Burant Michael A. Burzynski Scott A. Butzer Suanne M. Cain Kirsten K. Claas Kim T. Condon Jamie G. De Bruin Jay T. DeCleene Ryan L. Degnitz Brad W. DeNoyer Keith A. Depies Katherine A. Diederich Tracy L. Dillon Beth A. Doescher Cami A. Douglas David J. Drzadinski Julie A. Durnen Jeffrey L. Ehrlich Erik C. Eighme Linda J. Feirn Patrick M. Fischer Amy J. Gallagher Mark G. Gassner Charles L. Gladden Daniel R. Glomski Jay J. Grokowsky Michael G. Gustafson Kirk R. Hackbarth Victor A. Hancock Lisa M. Hansen Marie A. Hansen Kristine M. Hanson Carol L. Hecht Mandy L. Hess Todd J. Hietpas Joanne L. Holland Carol C. Hudson Keith A. Jochims Mark W. Johnson Mary W. Josten Tamara T. Jung Bradley J. Kalscheur Brian F. Kaplan David W. Karlovich James J. Keller Robert J. Kerwin Dawn M. Kiel Roman A. Klink Corey J. Kolbe Michael C. Kopischkie Paul J. Krejcarek Thomas M. Krieg Julie A. Kuehl Dale E. Kunin Christine M. Kurland Kirit D. Lezotte Sheryl L. Lindstrom Katherine E. Loewen Scott L. Lueder Jay C. Luedtke Randy S. Mahoney Angela F. Main Muriel L. Marx Hoffmann Craig L. Maternowski Robert A. Mathers Jennifer J. Maurer Mark J. McLennon Paul M. McNichols Renee D. Meinholz Julie A. Miller Kevin M. Monson David J. Montoure Stephen C. Morton Timothy P. Muehler Douglas M. Mueller Derek J. Murphy Tawanda M. Neal Karn M. Netzinger Michael L. Neuendank Tuan M. Nguyen Brian K. Nowicki Marty V. Ozolins Bryan L. Pautsch Donald R. Pedersen Thomas M. Pederson William M. Pellino William T. Penkwitz David D. Pierre Linda M. Plier Sheila M. Porter Kristine A. Raeder William J. Raftery Paul W. Rahmlow Christine M. Reiter
MEMBERSHIP MILESTONES
25-YEAR MEMBERS, CONT.
Edward Rivera Janet L. Rollmann Eve K. Romersi Robert C. Roth Stephen M. Rozek James P. Saueressig Robert J. Sawicki Jay P. Schauer Nanette E. Schiller Terri A. Schmidt Kevin J. Scott Stacey L. Setzer Katy L. Sommer Charles J. Stadler Josephine K. Stahl Peggy A. Steeno Pamela J. Sterling Linda A. Swift Daniel R. Taylor David A. Taylor Michael G. Temp Jodi L. Timler Olmen Christine M. Turk Julie A. Vaillancourt Roger W. Van Someren Thomas J. Van Wie Joel G. Vodnik Rick G. Vojtisek Robert T. Wagner Pamela A. Warosh Tracy C. Watchmaker-Schneider Robert R. Wedel Brian L. Wild Christa R. Willis Craig M. Yager Tracy A. Yandry Timothy S. Yeadon
40-YEAR MEMBERS
David A. Akam Inge A. Bacon Pamela G. Bartow Randall H. Beard Charles F. Benjamin Valorie A. Boczkiewicz Donald J. Boltz James D. Briselden Michael J. Browne Keith J. Brunette Patricia R. Bruss James T. Burrell Charles P. Cedergren Jane M. Chaganos Kathryn M. Chandler David G. Chapman Patrick C. Costello John P. Devine Mark O. Faanes Edward L. Foy Lawrence J. Francione James Frechette James P. Gannon Stephen J. Gassner Gary L. Gephart Alan J. Giuffre Kathryn L. Golsteyn Michael J. Goossen Marshal T. Gorwitz Michael J. Griffin Kenneth P. Hahn John C. Hamill Steven G. Handrick J. Mark Hanson Paul W. Hatlestad Robert L. Henke Thomas G. Jacoby Constance R. Johnsen Daniel L. Kaminski Michael J. Kane Mary E. Kees Jerome D. King Coby M. Kohn Mary L. Koranda Glenn R. Krieg Michael G. Kuechler Steven A. Kurzon Keith I. Larson Gary L. Lau David R. Leicht Joseph E. Lindahl Scott R. Lodde Neil J. Lonergan Thomas R. Ludwig Mark E. Maciejewski James A. Mader Mary Meier Steven E. Menden Steven A. Meyer Roy L. Meythaler Todd A. Mueller Richard E. Nelson Terence A. Niewolny John L. Nowak Thomas N. Orendorff Deborah S. Page Bonofiglio David G. Page Carol F. Peirick Jeffrey E. Peterson Bernard J. Powers Thomas M. Powers Robert A. Prideaux Cheryl L. Puhl David L. Rahkonen Matthew I. Raunio Robert A. Reffue Richard S. Reichertz Mary E. Repka William J. Rewolinski Linda D. Rieke Tim Robinson Norman H. Roller Patrick W. Romenesko Thomas A. Scheidegger David W. Schmitz Nancy A. Schneeberger Martin L. Schultz Conrad J. Schumitsch Stephanie A. Shepard Peter G. Sirotkin Richard J. Skora Mark J. Spaeth Michael J. Stafford Vicki A. Stangel Jeffrey H. Starks Michael P. Steffes Louis M. Stein Edwin W. Storer IV Larry O. Stotz Elaine B. Strassburg Timothy D. Sweemer Dennis J. Swetlik John N. Tesensky David Traczyk Luanne S. Trudell Nicholas C. Ulman Carol A. Valley Milyn J. Vollmer Jeffrey D. Vorpahl Jeffrey C. Vredenbregt Jeffrey P. Walters James R. Warren Paula A. Wegner Mark T. Whitish Mark A. Widmann Jami J. Wild Peter Willcoxon Randal Wilson Stephen P. Wisnefsky Michael S. Yankunas Stephen J. Ziegler Michael A. Zongolowicz
50-YEAR MEMBERS
Russell D. Boerner Richard J. Boulay Dale J. Ducat John A. Gerold Richard J. Harder Jerry L. Haushalter Donald D. Hinkle Tom M. Janke Edwin F. Johnson Edward W. Karrels Kurt J. Kaspar James D. Katerinos John C. Kleczka III Jeffry D. Knezel Larry L. Lange Gary A. Lichtenberg Carl J. Mickiewicz Richard B. Nystrom Ronald F. Ostrowski Ronald E. Roberts Travis L. Roberts Robert W. Smith John W. Splude Robert F. Steffes Kenneth C. Stolzman Michael E. Strittmater Richard P. Teske Thomas S. Timmers Dennis E. Torkko Franklin M. Tresch Josephus W. Verberne Jule L. Willems Gary A. Zenobi
PROVEN REASONS TO RENEW MEMBERSHIP7
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