Improving your operations through these activities: Background Summary	Business planning and associated research Grant writing and associated research Financial analysis Continuous Improvement Processing Cost accounting Cost behavior analysis Management information systems Budgeting Proposals for financing businesses or projects Inventory composition analysis Product profitability analysis Capital budgeting Management education – including financial management for non-financial managers Plan implementation and training Experience over 30 years as CPA and consultant to business and nonprofits. Involved in preparation of financial statements and budgets, business plans, graphic design and professional writing, financial planning and analysis, Web design and marketing, and various management advisory services.  Experienced in planning, installation and maintenance of microcomputer accounting and management information systems.  Skilled adult educator, as professor of accounting, finance, and MIS courses under various faculty appointments.
Recent Activity                 Career History	Organized and developed Chambersburg Area School District's No Child Left Behind 21st Century Community Learning Center After-School Program in 2004-2005 for over 100 at-risk children.  Became contracted program director upon program's inception in 2005. Wrote grants to provide current and presumably future financing.  Wrote additional grants to support special programs. Chair, Franklin County Heritage Scholars.  Created Franklin County Diversity Day, 2003, Oral History presentations of African-American History and John Brown’s Last Journey, a documentary television presentation (in process). Founder of the Franklin County Heritage Tours. Have created Diversity Day celebrations for 2005 and 2006. Functioned as business operations consultant and college professor, providing seminars and classes in accounting and finance to managers in the Cumberland Valley and Washington, D.C., writing business plans and grant applications, designing Web sites and teaching Web site development. Recently developed  two nonprofit (501(c)(3)) community organizations. Conducted several years of research and completed a doctoral dissertation on training adults in technical subjects, wrote journal and magazine articles on a variety of business education subjects. Copies of articles are available upon request.  Wolfsons, Inc., Sarasota, FL (1983-1996), Cleveland, Ohio (1976-83). Principal in a business operations consulting firm, entrepreneur, and professor.  Projects have been characterized by the use of a systematic, common sense approach to business planning and operations improvement for a variety of businesses, many of them small.  Developed systems in the areas of financial accounting, property management, production and inventory control, payroll, construction management, and desktop publishing.  Have taken responsibility for all phases of project work, from research through conceptual development, training, implementation, and progress monitoring. Communication Skill Builders, Inc., Tucson, Arizona, (1974-75) Operations manager of two direct mail houses, involved in mail order management, marketing, production of printed matter, mailing service and order fulfillment. Facilities Planning Service, Inc., Cleveland, Ohio (1979-80). Draftsman (1968-69), Staff Consultant in a management consulting firm. Participated in industrial engineering, plant layout, material handling, design and development of manufacturing facilities, and productivity improvement for TRW, Inc., Hershey Foods, Erico, Inc., Stow Manufacturing Corp., and Crane Corporation.
Education             Professional Memberships	BSE, Industrial Engineering, The University of Michigan, 1970 MBA, Accounting (Minor in Organizational Behavior), The University of Michigan, 1973 Ph.D., California Coast University, 2001   Certified Public Accountant, Ohio 1979, Florida, 1985, Pennsylvania, 2001 Ohio Society of CPA’s  Florida Institute of CPA’s  American Accounting Association  National Business Education Association  Beta Gamma Sigma, National Business Honorary Society
Publications and Professional Activities	The Manager’s Guide to Financial Accounting,  Vols. I &II, a principles of accounting text, MIDAS Press, Chambersburg, PA, 1998 edition  "The Application of Knowles’ Andragogical Principles to a Principles of Accounting Course," in The Journal of the American Society for Continuing and Higher Education (ACHE), Spring, 1998 issue (Represents first part of dissertation research)  "Teaching Accounting to the Adult Learner," presented at the March, 1999 Mid-Atlantic regional meeting of the American Accounting Association, Harrisburg, PA  Improving Adult Performance in Business Education, Business Education Forum, December, 1997 Panelist on "Energizing the Accounting Classroom," 1999 Mid-Atlantic regional meeting of the American Accounting Association, Harrisburg, PA  Changing the Principles of Accounting Course to Meet the Needs of a Diversified Student Population, (in progress)  Contributed to American Accounting Association CD-ROM publication, Technology Education Accounting Practice, 2000 Assessment of andragogical workplace education programs (pre-doctoral study)  Doctoral Dissertation: The Use of Andragogy and Conventional Pedagogy in Accounting Education: A Comparison,  2000
Community Service	Cleveland, OH,  Sarasota, FL President, University of Michigan Club of Sarasota-Manatee Vice President, University of Michigan Club of Cleveland Computer Consultant to Sarasota Arts Council. Media Consultant, Production Manager, Florida Studio Theater Playbill Volunteer, Booker High School Visual and Performing Arts program. Chambersburg, PA Co-authored grant application for the Chambersburg cultural arts center, now located next to the Capitol Theater.  The plan was accepted, resulting in the presentation of a check for $2,500,000 from the State of Pennsylvania the Borough of Chambersburg in a ceremony on October 14, 1998.  Capital Theatre volunteer, renovation. Secured Pennsylvania historical markers for Chambersburg: Frederick Douglass-John Brown meeting, Martin Delany, The Underground Railroad, and the Old Jewish Cemetery of Chambersburg, Joseph Winters, 2000-2003. Volunteer tutor, STEP program, after school program for at-risk children, a Chambersburg Community Improvement Association and Shippensburg University Consortium. Originated diversity program for Make a Difference Day, Faust Jr. High School. Secured four grants from the Pennsylvania Humanities Council and the Pennsylvania Historical and Museum Commission, all to further Underground Railroad  research in Franklin County. Founder and Chair, Franklin County Heritage Scholars, students of the Underground Railroad in the Great Valley.