Automated Clearing House Committee APA Education Grant Committee Board of Contributing Writers

APA Committees

APA Education Grant Committee Reviews applications for and selects the recipients of the APA Education Grants.

Chair Betty H. Martin, CPP Tommy Windsor, CPP Robin A. Murphy, CPP Consultant/Instructor Payroll Tax Specialist HRIS/PR Mgr. MSE Consulting Services One Source VHR Deluxe Corporation Suzanne Mulligan, CPP Mary Brumm, CPP Director of Payroll Payroll Manager Central Piedmont Community College NVIDIA

Automated Clearing House Committee Interacts with the banking community on electronic funds transfer issues that affect Payroll Professionals.

Chair Sherry L Dwyer, CPP James R. Paille, CPP Amy Jankowski, CPP Software Sup./Trng. Mgr. Director Operations Manager, HRIS & Payroll Optimum Solutions Inc. Thomson Reuters Seahawk Drilling Inc. Michelle Ganzer, CPP Bruce E. Phipps, CPP Dee A. Nelson, CPP Payroll Manager Corporate Payroll Manager Corporate Payroll Mgr. B&S Corp. Albert Einstein Healthcare Network Koniag Development Corp. Kelly R. Klitz, CPP Mark J. Smith Mary Brumm, CPP Principal Strategy Manager VP Client Svcs. Payroll Manager Oracle USA, Inc. Money Network NVIDIA Temple Liebmann, CPP Sally M. Thomson, CPP Amorette N. Bryant, CPP Corp Acctg. Mgr. Payroll Manager President Collision Centers of America FBL Financial Group A. Bryant Consulting Alan Moidel Timothy Walstrum, CPP Mark Canter Independent Consultant Payroll Lead Dir. Payroll Process & Control BMAC-APA Lowe’s Companies Gary B. Nesbitt Senior Vice President Mary Kate Cole EastPay Inc. Vice President Upper Midwest ACH Association

Board of Contributing Writers Contributes articles pertinent to payroll operations, compliance or management for publication in APA’s membership publications.

Martin C. Armstrong, CPP Nora M. Daly, CPP Susan Darring, CPP Sr. Dir., PR Shared Svcs. Sr. Prod. Mgr. US Legislation Director of Implementation Time Warner Cable Oracle America, Inc. ACS

Fred A. Basehore Jr., CPP Dennis G. Danilewicz, CPP Howard R. Freedman, CPP Owner/Principal Senior Director Payroll Services President F.A. Basehore & Assoc. NYU Medical Center Eagles Eye Consulting

48 2010 Annual Report APA Committees

Board of Contributing Writers (continued) Contributes articles pertinent to payroll operations, compliance or management for publication in APA’s membership publications.

Brent R. Gow, CPP Nicole M. Myers, CPP Karen Salemi, FLMI, CPP Dir., Global Pr. Consulting & Compliance Solution Ctr. Cons. North America Training Mgr. Starbucks Coffee Co. ADP IBM

Raeann B. Hofkin, CPP Dee A. Nelson, CPP Roger A. Smith, CPP PR/AP Mgr. Corporate Payroll Mgr. Payroll Management Consultant Telerx Marketing Koniag Development Corp. PayrollProf.com

Christian C. Hoyt, CPP LaTisha O’Neal, CPP Steven Van Alstine, CMP President Payroll Analyst VP CO Prog. Svcs. Pay USA Inc. BOK Canadian Payroll Association

Peter A. Isberg Michael Pappas, CPP Sarona-Lee Wilde, CPP VP Gov. Affairs Owner/Managing Dir. Payroll Manager ADP, Inc. MP Consulting Services Portland Public Schools

Melenie R. Lambert, CPP David A. Pena, CPP Employers Resources of Colorado Payroll Lead/Accountant HB Management Group Nancy L. Larmore, CPP Consultant John V. Raguz, CPP Payroll Manager Levi G. Meeske, CPP Progressive Sr. HRIS Analyst Scientific Games Intl. Keith Rodgers Co-founder Billy J. Meyerkorth, CPP Webster Buchanan Research Inc. Payroll Manager American Century Investments

Certification Advisory Group Writes questions for the Certified Payroll Professional and Fundamental Payroll Certification Exams to be reviewed by the Certification Board.

Ana O. Davis, CPP Patty K. Lake Cady, CPA, CTP, CPP Billy J. Meyerkorth, CPP Payroll Manager Functional PR CN Payroll Manager Jackson Walker L.L.P. Hewitt Associates American Century Investments

Tammy Domngern, CPP Melenie R. Lambert, CPP Kathy D. Pack, CPP County of San Diego Employers Resources of Colorado Payroll Manager Central Parking System Taunya Fritzsching, CPP Betty H. Martin, CPP Payroll Tax Administrator Mgr., Payroll Services Lisa R. Poole, CPP Noble Energy, Inc. Swedish Match NA Corporate Payroll Manager Simmons Bedding Co. Christine M. Garner, CPP Robyn T. Maslouski, CPP Consultant Dir., HR Svcs. Les P. Quinn, CPP Cardinal Health Inc. Consultant Helen Karakash, CPP Colorado Payroll Consulting Inc. Payroll Manager Terry M. Meggitt, CPP Republic Services, Inc. Payroll Manager Carl York, CPP Health Partners Payroll Manager La Quinta Inns & Suites

49 APA Committees

Certification Board Certified Payroll Professional Committee Reviews, edits and constructs questions for the APA’s Certified Payroll Professional Exam. Responsible for format, design and security issues regarding the exam.

Chair Michael Pappas, CPP Carl York, CPP Robyn T. Maslouski, CPP Owner/Managing Dir. Payroll Manager Dir., HR Svcs. MP Consulting Services La Quinta Inns & Suites Cardinal Health Michael J. Ruhm, CPP Billy J. Meyerkorth, CPP Manager, Treasury Compliance Payroll Manager Mohawk Fine Papers Inc. American Century Investments Roger A. Smith, CPP Valery A. Noakes, CPP Payroll Management Consultant Mgr. PR PayrollProf.com Tesoro Companies Inc.

Fundamental Payroll Certification Committee Reviews, edits and constructs questions for the APA’s Fundamental Payroll Certification Exam.

Chair Rosemarie Fraumeni, CPP Gary W. Lynch, CPP Daniel B. Dycus, CPP PR/BEN SP Consultant Sr. Mgr. PR - Disbmt./Ben. Insulet Corporation Intelsat Helen Karakash, CPP Scott Angel, CPP Dir. PR Payroll Operations Manager Republic Services Inc. Wal-Mart Associates Inc. Melenie R. Lambert, CPP Lori Brown, CPP Employers Resources of Colorado Senior Manager, Payroll CACI Inc.

Certification Review Panel Provides a final step for review of a candidate’s score on the Certified Payroll Professional and Fundamental Payroll Certification Exams.

Chair Michael D. Jones Lucy Key Price, CPP James R. Paille, CPP Consultant President Director Operations Midel Corp. L. K. Price & Assoc. Consult Svcs. Thomson Reuters Kathleen L. Mizejewski, CPP, GBA Lois Fried, CPP Owner Learning Specialist III KLM Enterprises ADP, Inc.

50 2010 Annual Report APA Committees

Payroll Certifications

Certified Payroll Professional (CPP) and Fundamental Payroll Certification (FPC)

Economic and legislative developments have broadened CPPs may retain their designations after each five-year period the scope of payroll activities. Payroll is a field which is con- by one of two methods. The first is to successfully retake the stantly changing; it demands that professionals keep current on CPP exam within the fifth year of the recertification period. The new legislation on the federal, state and local levels, as well as second option is to accumulate a minimum of 120 qualifying on innovative electronic processing technologies. The payroll Recertification Credit Hours (RCHs) within the CPP Continued department interfaces with all of the other departments in an or- Competency Program, during the five-year recertification pe- ganization and is subject to more governmental regulations and riod. RCHs are the official recertification unit for all those certi- requirements than any other internal division of a contemporary fied by the American Payroll Association. RCHs are defined as U.S. business. The job of a Payroll Professional is complex, re- the number of actual clock hours spent in direct participation in quiring specialized, advanced study on a continual basis. a structured educational format as a learner or instructor. If the The Certified Payroll Professional (CPP) program was courses and/or educational programs attended offer qualifying developed by the American Payroll Association in 1985 as a Continuing Education Units (CEUs), then a simple conversion method of serving the interests of those working in payroll by can be made to RCHs by multiplying .1 CEU by 10 = 1 RCH or establishing respect for payroll as a professional, rather than a 1 CEU x 10 = 10 RCHs. technical, discipline, by maintaining high standards in the indus- There are several ways to accumulate qualifying RCHs. try, as well as by recognizing those individuals who have proven First, all APA programs (courses, seminars, conferences) are themselves to be among the top ranks of the industry. Currently, pre-approved for RCHs. Second, pre-approved local APA chap- there are more than 9,500 CPPs. ter meetings and regional statewide conferences. Third, edu- The American Payroll Association’s CPP Committee devel- cational programs offered by third parties (i.e., payroll software ops a comprehensive exam which tests the aspects of payroll vendors, colleges, universities) that directly relate to the payroll in which a skilled professional should be proficient, including: profession. payroll fundamentals and operations, fundamentals for calcula- CPPs can determine if a non-APA educational program tion of paychecks, tax and regulatory compliance, accounting, qualifies for RCHs by first determining if the educational pro- payroll and supporting systems, and management and admin- gram directly covers any area in the Content Outline of the istration. Certified Payroll Professional Examination. Non-APA educa- The CPP exam is a rigorous, four-hour test consisting tional programs should be pre-approved by APA’s Certification of 190 multiple-choice questions. The APA administers the Department. If there is a question concerning an educational exams at over 3,500 locations worldwide throughout the year. program’s eligibility, CPPs are encouraged to request approval Examinations are delivered ONLY in English and are based prior to attending the educational program in question. on U.S. federal rules and regulations. It is administered over a It is the intention of the American Payroll Association to 4-week period twice each year: in the spring and fall at more maintain the high standard of excellence associated with the than 1,300 locations in the United States and Canada. Future CPP program in administering the recertification requirements. examination dates are: September 11 through October 9, 2010 Whether a CPP elects to recertify by continuing education or by and March 26 through April 30, 2011. Attendees of Payroll 101: re-examination every five years, APA is confident the CPP des- Foundations of Payroll Certificate Program and Payroll 201: The ignation will continue to mirror and define the high standards of Payroll Administration Certificate Program at APA’s Learning the Payroll Professional. Centers in Las Vegas and San Antonio will have the opportunity The Fundamental Payroll Certification (FPC) exam was to take their respective certification exam at the end of each administered for the first time in September 2000 and each course throughout the year. In order to qualify to take the exam, spring and fall thereafter. Currently, there are more than 3,800 participants are required to meet any one of three Eligibility FPCs. Future examination dates are the same as for the CPP Criteria. Each of the criteria requires some period of employ- testing noted previously. The FPC certification is designed ment in the payroll industry. For two of the criteria, specific pay- specifically for 1) entry-level payroll practitioners; 2) Payroll, roll education can substitute for some of the experience. HR, and finance consultants; 3) sales, service, and technol- In addition to gaining recognition as an expert in the pro- ogy professionals interfacing with payroll operations; and 4) fession, CPPs are also eligible to receive up to 14 undergradu- systems analysts and engineers developing and implementing ate college credits through the Credit By Examination program payroll software solutions. The FPC is awarded to individuals administered by the American Council on Education (ACE). based on payroll knowledge, not experience – thus there is no The CPP designation is valid for five full calendar years eligibility requirement that must be fulfilled to apply for the FPC. following the year in which the certification was obtained. The exam content outline features comprehensive coverage of

51 APA Committees

Payroll Certifications (continued)

Certified Payroll Professional (CPP) and Fundamental Payroll Certification (FPC) payroll fundamentals, including operations, paycheck concepts, certification. First is to successfully retake the FPC exam within tax reporting and accounting, and professional payroll skills and the third year of the recertification period. The second option is to responsibilities. accumulate a minimum of 60 qualifying RCHs within the FPC or Like the CPP program, FPCs are eligible to receive up to 8 CPP Continued Competency Program, during the three-year recer- undergraduate college credits through the Credit By Examination tification period. Qualifying RCHs toward FPC recertification follow program administered by ACE. the same procedures as those for the CPP recertification. FPC Preparation for the FPC will broaden your payroll knowledge designees who go on to obtain the CPP designation, during the base and increase your confidence as a payroll practitioner. three-year FPC recertification period, will begin a new recertifica- Attaining the FPC designation will validate your mastery of pay- tion period as a CPP and will recertify the CPP designation only. roll fundamentals, reinforce your legitimacy to clients, or serve as For more information on the CPP and/or FPC creden- the first important step toward CPP certification. tials, please contact the APA at (210) 226-4600, ext. 2238 or The FPC designation is valid for three full calendar years 2312 or download a copy of the Certification Handbooks at following the year in which the certification was obtained. Like http://www.americanpayroll.org/certification. the CPP designation, FPCs have two methods available for re-

Chapter Recognition Committee Selects the recipients of APA’s Chapter of the Year and Gavel Awards.

Stuart C. Evans, CPP Jennifer S. Middelkamp, CPP Rae Ann Wilson, CPP Payroll Manager Payroll Spvsr. Payroll Supervisor M.D. Anderson Cancer Center Rummel Construction Clarian Health Partners

Shari Germscheid, CPP Dee A. Nelson, CPP Payroll Specialist Corporate Payroll Mgr. DiaSorin Inc. Koniag Development Corp.

Mary Kazmierczak, CPP Marilyn K. Phipps, CPP Consultant Dir. Corp. PR Ultimate Software Triumph Group, Inc.

CHAMPS (Chapters Helping APA-Chapters Make Payroll Shine) Committee Serves as volunteer mentors on chapter-management issues, providing guidance to APA's affilated local chapter members.

Randy Abbott James B. Bolek, CPP Jackie A. Carroll, CPP Payroll Manager Vice President, Payroll Operations Consultant Ohio Transmission Corporation BASIC Payroll Plus C&C Enterprises

Judie Aranyos, CPP Bonetta Bond Amor Castillo, CPP Finance Manager Sr. Emp. Tax Comp. Acct. Payroll Supervisor American Express HCA - The Healthcare Co. Linear Technology Corporation

Diana L. Bernier, CPP Anita V. Brotonel, CPA Cynthia J. Cichosz, CPP Director Payroll Vice President Payroll Consultant VCU Health Systems AMLI Residential Properties

52 2010 Annual Report APA Committees

CHAMPS (Chapters Helping APA-Chapters Make Payroll Shine) Committee (continued) Serves as volunteer mentors on chapter-management issues, providing guidance to APA's affilated local chapter members.

Timothy B. Cochran, CPP Taunya Fritzsching, CPP Susan C. King, CPP Payroll Business Analyst Payroll Tax Administrator Payroll Manager Duke Energy Noble Energy, Inc. Sellers, Richardson, Holman & West

Jennifer L. Cordes, CPP Michelle Ganzer, CPP Cheri R. Klyn, CPP Payroll Administrator Payroll Manager Dir. Comp. & Benefits U.S. Global Investors, Inc. B&S Corp. Vermeer Corporation

Charmyne Crowe, CPP Donald M. Gerardi, CPP Melenie R. Lambert, CPP Software Support Specialist Consultant Employers Resources of Colorado Tyler Technologies DMG Consulting Mary Jo Lantz, CPP Heide Daugherty, CPP Leigh Ann A. Glowaski Accountant 2 Payroll Operations Manager Payroll Manager Northrop Grumman Harsco Corporation Deloitte Services, LP Barbara Majors, CPP Cynthia Davidson, CPP Sara A. Hawkins, CPP Payroll Specialist Disbmt. Mgr. Payroll Tax Accountant Leprino Foods Co. Nursefinders Robyn T. Maslouski, CPP Dir. HR Svcs. Christine A. Denio, CPP Raeann B. Hofkin, CPP Cardinal Health Payroll/ Benefits Mgr. PR/AP Mgr. ISEC Inc. Telerx Marketing Rebecca S. Mather, CPP Owner De Ann Doonan, CPP Carolyn T Huse, CPP R. S. Mather HR and Payroll Consulting North American Region, Payroll Operation PR Mgr. Dell, Inc. Glazers Deneen McCormick, CPP SAP Bus. Analyst PR Taxes Acctg. Sondra Dougherty, CPP Diedre Jackson, CPP PA Sys. of Higher Ed. Dir. Support Svcs. Payroll Manager Orange Co. Dept. of Edu. CGB Enterprises Inc. Virginia L. McGrady, CPP Bookkeeper Daniel B. Dycus, CPP Amy Jankowski, CPP City of West Columbia Sr. Mgr. PR - Disbmt/Ben Manager, HRIS & Payroll Intelsat Seahawk Drilling Inc. Terry Meggitt, CPP Payroll Manager Paula M. Emery Linda Johnson, CPP Health Partners Payroll Manager Payroll Specialist The Blade Ceridian Billy J. Meyerkorth, CPP Payroll Manager Teresa L. Evans, CPP Susan Judah, CPP American Century Investments Implementation Consultant Kronos Project Manager ADP City & County of Denver Cheryl M. Miller, CPP, PHR PR Administrator Jackie K. Forlines, CPP Mary Kazmierczak, CPP Providence Day School Financial Services Manager Consultant Wake County Finance Dept. Ultimate Software Dana M. Mirabelli, CPP Sr. Tech. Sup. Spec. Lois Fried, CPP Wendy M. Kendall, CPP ADP Inc. Learning Specialist III Payroll Accountant ADP Inc.

53 APA Committees

CHAMPS (Chapters Helping APA-Chapters Make Payroll Shine) Committee (continued) Serves as volunteer mentors on chapter-management issues, providing guidance to APA's affilated local chapter members.

Sylvia Moats, CPP David A. Pena, CPP Linda J. Shaffer, CPP Payroll Coordinator Payroll Lead/Accountant PR Mgr. Diebold Inc. HB Management Group AFP Advanced Food Products LLC

Flora Mojica, CPP Donna L. Phillips, CPP Roger A. Smith, CPP PR Lead/Manila OPS Payroll Manager Payroll Management Consultant IBM Sanford Regional Health PayrollProf.com

Maria Montoya, CPP Bruce E. Phipps, CPP Pamela Stokely, CPP Manager, HR and Payroll Administration Corporate Payroll Manager Cust. Solutions Cons. Expro Americas LLC Albert Einstein Healthcare Network Ceridian

Ronald L. Moser, CPP Lisa R. Poole, CPP Linda Sweet HR Supervisor Corporate Payroll Manager HR Director Ken-Ton Schools Simmons Bedding Co. Axon Products, Inc.

Teresa A. Mulkey, CPP Rhonda L. Potter, CPP Sally M. Thomson, CPP Payroll Manager Sr. Payroll Manager Payroll Manager Dr Pepper/Snapple Group Wyndham Hotel Group FBL Financial Group

Robin A. Murphy, CPP Les P. Quinn, CPP Lynn S. Torrey, CPP HRIS/PR Mgr. Consultant Payroll Supervisor Deluxe Corporation Array BioPharma Inc. Wilma Roberson-Parker, CPP Nicole M. Myers, CPP Payroll Manager Lisa Townsend, CPP Solution Ctr. Cons. Industrial Development Intl. Inc. ADP Quita Tucker, CPP Joan F. Roschevitz, CPP Garnishment Specialist Dee A. Nelson, CPP Payroll /Worker Comp. Administrator Paycom Corporate Payroll Mgr. Thomas & Betts Koniag Development Corp. Lisa G. Wachter, CPP Stephanie Salavejus, CPP Senior Payroll Manager Julie E. Nelson, CPP Vice President & COO Dollar General Corp. Payroll Analyst PenSoft MidAmerican Energy Company Timothy Walstrum, CPP Tracie M. Sawade, CPP Payroll Lead Valery A. Noakes, CPP System Consultant BMAC-APA Mgr. PR Ultimate Software Tesoro Companies Inc. Elaine M. Wells, CPP, CPA Gloria Schillo, CPP Liza J. Paparella, CPP Sr. Director Payroll Ginger D. Whitehead, CPP Mgr. of Corp. PR West Corporation Payroll Manager Omni Hotels Blount County Government Laura J. Scott, CPP Jodi L. Parsons, CPP Payroll Implementation Manager Christine M. Whitted, CPP Mgr. PR & A/P ACS Tax Analyst IFMC Tesoro Companies Sandra L. Selvidge, CPP Olivia S. Peacock Payroll Tax Accountant Payroll Accountant KCI USA Inc. Actel Corporation

54 2010 Annual Report APA Committees

CHAMPS (Chapters Helping APA-Chapters Make Payroll Shine) Committee (continued) Serves as volunteer mentors on chapter-management issues, providing guidance to APA's affilated local chapter members.

Kristine K. Willson, CPP Michelle R. Wright, CPP Barbara M. Youngman, CPP Consultant Consultant Director Legal Compliance kkw Consulting Brinker International Carl York, CPP Tommy Windsor, CPP Payroll Manager Janis L. Zipkin, CPP Payroll Tax Specialist La Quinta Inns & Suites Payroll Accountant One Source VHR NYS United Teachers

Education Advisory Committee Advises APA staff regarding the material to be covered at APA training courses and conferences.

Martin C. Armstrong, CPP Michelle Ganzer, CPP Tina M. Peery Gholson Sr. Dir., PR Shared Svcs. Payroll Manager Past President Time Warner Cable B&S Corp. Greater Cleveland Chapter

Sondra Dougherty, CPP Robin A. Murphy, CPP Sarona-Lee Wilde, CPP Dir. Support Svcs. HRIS/PR Mgr. Payroll Manager Orange Co. Dept. of Edu. Deluxe Corporation Portland Public Schools

Lois Fried, CPP LaTisha O’Neal, CPP Learning Specialist III Payroll Analyst ADP Inc. BOK

Finance and Audit Committee Reviews the financial position of the APA, has financial reports prepared and makes projections for upcoming years.

President Brent R. Gow, CPP David M. Young, CPA Linda M. Obertin, CPP Dir. Global Pr. Consulting & Compliance Assoc. Treasurer & Tax Mgr. Program Director Starbucks Coffee Co. Kent State University Fidelity Investments Daniel J. Maddux Michael Casey, MAAT, EA, ATP CPP Executive Director Accountant American Payroll Association West Christensen & Associates PC Karen Salemi, FLMI, CPP James G. Dreyer, CPA North America Training Mgr. Dir. of PR Svs. IBM Univ. of TX Health Science Ctr.

55 APA Committees

Government Affairs Task Force Interacts with Congress and the various federal and state agencies that regulate payroll matters with the goal of influencing legislation and regulatory activity to benefit APA’s membership.

GATF Child Support and Garnishment E. Dina Rand, CPP Melenie R. Lambert, CPP Subcommittee Senior Consultant, EE Benefits Tax Employers Resources of Colorado Chair Deloitte Tax LLP Amorette N. Bryant, CPP Chris Lindstrand, CPP President Sally M. Thomson, CPP Payroll Manager A. Bryant Consulting Payroll Manager Serramonte Ford FBL Financial Group Byron L. Barbre Lorene Lutckens, CPP Director Payroll Operations Quita Tucker, CPP Director of Payroll, Compliance & PR Tax Lowe’s Companies, Inc. Garnishment Specialist Education Management LLC Paycom Bob M. Fisher, CPP Jo McCoy, CPP Timothy Walstrum, CPP Payroll Administrator Corrine Flores Payroll Lead Modern Industries Mgr. Agency Relations BMAC-APA Automatic Data Processing David J. Scorza, CPP Claire A. Wojtak, CPP Payroll Support Pam Gasper Payroll Systems Analyst ADP Manager Briggs & Stratton Corp. Kellogg Brown & Root, LLC Carl York, CPP Lois A. Wojtas, CPP Payroll Manager Kristi G Huffine, CPP Principal Compliance Research Analyst La Quinta Inns & Suites PR/HRIS Mgr. Sage Software Direct General GATF Federal Tax Forms and Pubs GATF Data Privacy and Security Subcomittee Jeanne E. Irvin, CPP Subcomittee Chair Prod. Mgr. U.S. PR Chair Nora M. Daly, CPP Workday, Inc. Andrew J. McDevitt Sr. Prod. Mgr. US Legislation Sr. Mgr., Govt Relations Oracle America, Inc. Debbie M. Lindenmuth Intuit Inc. Garnishment Supervisor Rosemarie Fraumeni, CPP Tyson Foods Inc. Anne E. Clifford PR/BEN SP SR CN Insulet Corporation Steven Martin Equaterra Payroll Garnishment Supervisor Judith Kaye Hahn, CPP Lowe’s Companies, Inc. Karen Cole, CPP VP HR Payroll Manager Worksource Pat McQuiller Baker Concrete Constr. Inc. Senior Operations Team Leader Equilla A. Harper, CPP AT&T Services, Inc. Douglas C. Dawes, CPP Tax Accountant Payroll, Commissions & HR Manager AMS Staff Leasing Lea M. Oliveira CTR Systems President Nadine K. Hughes, CPP HR Innovations, Inc. Raeann B. Hofkin, CPP VP Tax PR/AP Mgr. CompuPay Inc. Brian Owens Telerx Marketing Sr. Manager, Continuous Improvement Raymond Krause, CPP Wal-Mart Stores Inc. Whitney Jaramillo Sr. Tax Res. Analyst Payroll Manager The Ultimate Software Grp. Lisa R Poole, CPP Salk Institute for Biological Studies Corporate Payroll Manager Simmons Bedding Co.

56 2010 Annual Report APA Committees

Government Affairs Task Force (continued) Interacts with Congress and the various federal and state agencies that regulate payroll matters with the goal of influencing legislation and regulatory activity to benefit APA’s membership.

Nancy L. Larmore, CPP Michael Hinson Jill Goebel Consultant ADP, Tax Credit Services Sr. Business Leader Visa Teresa A. Mulkey, CPP Michael Hourihan Payroll Manager Randstad Professionals US LP Brent R. Gow, CPP Dr Pepper/Snapple Group Dir. Global Pr. Consulting & Compliance Gretchen L. Inouye, CPP Starbucks Coffee Co. Jody L. Odowick, CPP Sr. Payroll Tax Analyst Payroll Manager Harrah’s Entertainment, Inc. Kimberly Hall Iberdrola Renewables Inc. Director, Public Policy Corey Lehr, CPP First Data Corporation Candace M. Perry, CPP Dir. PR Comp. & Admin. Payroll Tax Analyst Univ. of Cincinnati Traci D. Hayes Kaiser Permanente Senior Vice President Strategic Alliance Emily Lindsay, CPA Skylight Financial Emily Z. Rook, CPP Exec. in Residence Consultant Kogod School of Business American Univer. Peter A. Isberg Circle Financial Svcs. VP Gov. Affairs E. Dina Rand, CPP ADP, Inc. William H. Schmalle, CPP Senior Consultant, EE Benefits Tax Financial/Business Analyst Deloitte Tax LLP Melenie R. Lambert, CPP McKesson Corp. Employers Resources of Colorado Scott Timberman, CPP Yonina F. Shineweather Payroll Manager Andrew J. McDevitt Controller HNTB Holdings Sr. Mgr, Govt Relations BDB Payroll Service Intuit Inc. Terri Watkins, CPP Barbara L. Whitley, CPP PR Tax Administrator Carl Morris PR Tax Associate Glazers Wholesale Dist. Director Payroll Cards Helzberg Diamond Shops Inc American EPAY CitiCorp Plaza Lois A. Wojtas, CPP Kristine K. Willson, CPP Principal Compliance Research Analyst Dee A. Nelson, CPP Consultant Sage Software Corporate Payroll Mgr. kkw Consulting Koniag Development Corp. Carl York, CPP GATF Immigration Subcommittee Payroll Manager Valery A. Noakes, CPP Chair La Quinta Inns & Suites Mgr. PR David Fowler Tesoro Companies Inc. Sr., Director Product Strategy Barbara M. Youngman, CPP TALX Corporation Director Legal Compliance Patricia J. Olsen, CPP Brinker International Manager Payroll Services Susan L. Baptista, CPP Hannaford Bros Co. VP, Dir. of PR/HRIS GATF Paycards Subcommittee Arnold Worldwide Chair Vivian J. Pahati, CPP Cathy Beyda, Esq. PR Mgr. Karen Cole, CPP Attorney Jet Propulsion Laboratory Payroll Manager Margolis & Tismon Baker Concrete Constr. Inc. Liza J. Paparella, CPP Arlyn Davich Mgr. of Corp. PR Debra Heikkinen PayPerks Omni Hotels Tax Dir. Deloitte & Touche LLP

57 APA Committees

Lisa Peerman Kathy Bauer Chryl T. Larkin, CPP Vice President Payroll Business Analyst Payroll Manager Comdata Network, Inc. PAi Infinera Corp.

Joseph Purcell Amy M. Bradley, CPP Chuck Liptz President & CEO Payroll Specialist II Dir. Div. Elec. Svcs. Support/Communication Global Cash Card Schenck SC Social Security Administration

Karen Salemi, FLMI, CPP Mary Brumm, CPP Dee A. Nelson CPP North America Training Mgr. Payroll Manager Corporate Payroll Mgr. IBM NVIDIA Koniag Development Corp.

Susan Sarty Beth Castellano, CPP Vivian J. Pahati, CPP VP Banking/Regulatory Affairs Client Account Manager PR Mgr. Skylight Financial CIC Plus Jet Propulsion Laboratory

Mark J. Smith Deborah L. Couch, CPP, PHR James R. Paille, CPP VP Client Svcs. Payroll Specialist Director Operations Money Network Town of Jupiter Thomson Reuters

Dawn Steele Rita L. Coventry, CPP William H. Schmalle, CPP Senior Corporate Counsel Payroll Coordinator Financial/Business Analyst ADP, Inc. City of Fontana McKesson Corp.

Cheri Tuccelli Nora M. Daly, CPP Sally M. Thomson, CPP Dir. of Client Services Sr. Prod. Mgr. US Legislation Payroll Manager PaycardUSA, Inc. Oracle America, Inc. FBL Financial Group

William H. Weissman Rosemarie Fraumeni, CPP Pam Torres, CPP Shareholder PR/BEN SP Principal Accountant Littler Mendelson Insulet Corporation County of Riverside

Tori Worley Ronald D. Gilson, CPP Michael Trabold Accountant II Prod. Mgr. HRS Manager Caselle Paychex, Inc. Carl York CPP Payroll Manager Maribeth Humphrey Tony Tullo La Quinta Inns & Suites CO Mgr. Federal Compliance Director Sanofi Aventis US Inc. ADP GATF SSA Wage Reporting Redesign Subcomittee Gretchen L. Inouye, CPP Rhodora S. Tuten, CPP Chair Sr. Payroll Tax Analyst Payroll Manager Mary Jo Harling, CPP Harrah’s Entertainment, Inc. Teamwork Services Inc. Consultant PayrollProf.com Peter A. Isberg Terri Watkins, CPP VP Gov. Affairs PR Tax Administrator Marcia L. Aamodt ADP, Inc. Glazers Wholesale Dist. Dir. Comp. Svcs. Apple, Inc. Melenie R. Lambert, CPP Lois A. Wojtas, CPP Employers Resources of Colorado Principal Compliance Research Analyst Sage Software

58 2010 Annual Report APA Committees

Carl York, CPP Catherine T. Zolli, CPP Nadine K. Hughes, CPP Payroll Manager Sr. Payroll Lead VP Tax La Quinta Inns & Suites Sutter VNA & Hospice CompuPay Inc.

APA Representative to the IRS Advisory Council

Advises the Commissioner on issues having a substantive effect on federal tax administration by commenting on current programs and suggesting operational improvements.

Michael Casey, MAAT, EA, ATP, CPP Accountant West Christensen & Associates PC

APA Representative to the IRS Electronic Tax Administration Advisory Committee

Provides private-sector input to IRS regarding meeting its Congress-mandated goal to increase electronic tax filing to 80% of all returns.

Jean Philippe Choudhry Chief Process Officer 1099 Pro, Inc.

APA Representative to the IRS Information Reporting Program Advisory Committee

Represents APA's membership on all matters related to IRS's Information Reporting Program.

Emily Lindsay, CPA Executive in Residence Kogod School of Business American University

National Speakers Bureau Listing by State Nationally known experts on various payroll topics who receive training from APA and teach various APA seminars. Members are also available for other speaking engagements, representing the APA on payroll-related topics.

Valerie Alexander-Bailey, CPP Fred A. Basehore Jr., CPP Pat N. Corturillo, CPP Payroll Manager Owner/Principal Director of Payroll Services Purple Language Services, Inc. F.A. Basehore & Associates Baldwin-Wallace College Roseville, CA Wake Forest, NC Berea, OH

Martin Armstrong, CPP Irene H. Chapman, CPP Nora M. Daly, CPP Sr. Director Payroll Shared Services Owner/Manager Senior Product Manager, US Legislation Time Warner Cable Irene H. Chapman & Associates, LLC Oracle USA Charlotte, NC Goodyear, AZ Redwoods Shores, CA

59 APA Committees

National Speakers Bureau Listing by State (continued) Nationally known experts on various payroll topics who receive training from APA and teach various APA seminars. Members are also available for other speaking engagements, representing the APA on payroll-related topics.

Sondra Dougherty, CPP Suzanne Leopoldi-Nichols Michael Pappas, CPP Director, Support Services Head of Shared Svcs. Operations Owner/Managing Director Orange County Department of Education American Greetings MP Consulting Services Costa Mesa, CA Cleveland, OH Barnegat, NJ

Daniel Dycus, CPP Gary W. Lynch, CPP Tina M. Peery Gholson Sr. Mgr., PR-Disbursements/Benefits Consultant Chagrin Falls, OH Intelsat Brier, WA Washington, DC Lisa Poole, CPP Vickie B. Majors, CPP Corporate Payroll Manager Jennifer W. Fiocchi, CPP Americas Payroll Operations Director Simmons Bedding Company Payroll Consultant IBM Atlanta, GA Wilmington, MA Hermitage, TN Les P. Quinn, CPP Rosemarie Fraumeni, CPP Linda Marks, CPP Director of Payroll Payroll & Benefits Specialist I Payroll Supervisor Premier Employer Services, Inc. Insulet Corporation Paycor, Inc. Centennial, CO Bedford, MA Lenexa, KS Emily Z. Rook, CPP Michelle Ganzer, CPP Marcela McCarthy, CPP Consultant Payroll Manager Director Payroll Services Circle Financial Services Briggs and Stratton Corporation McKesson Corporation Hoffman Estates, IL Wauwatosa, WI San Francisco, CA Karen Salemi, FLMI, CPP Brent Gow, CPP Billy J. Meyerkorth, CPP North America Training Mgr. Dir. Global Pr. Consulting & Compliance Payroll Manager IBM Starbucks Coffee Company American Century Investments Pepperell, MA Seattle, WA Kansas City, MO William H. Schmalle, CPP Jane Holmes, CPP Ian Mise Financial/Business Analyst Director, Business Services President & CEO McKesson Corporation NorthgateArinso LeadingEdge Payroll Group, Inc. San Francisco, CA Batavia, OH Newmarket, ON CA Deborah E. Viers Traylor, CPP Kristi G. Huffine, CPP Ronald L. Moser, CPP Consultant Payroll Manager Supervisor, Human Resources DVT Consulting LLC DSI, Inc. Kenmore-Town of Tonawanda Schools Castro City, CA Nashville, TN Buffalo, NY David D. Wakeling, CPP Gretchen Inouye, CPP LaTisha O’Neal, CPP Payroll Manager Sr. Payroll Tax Analyst Payroll Analyst Los Angeles County Metro Transportation Harrah’s Entertainment, Inc. Bok Authority Las Vegas, NV Broken Arrow, OK Los Angeles, CA

Amy Jankowski, CPP James R. Paille, CPP Sarona-Lee Wilde, CPP Manager, HRIS & Payroll Director Operations Payroll Manager Seahawk Drilling, Inc. Thomson Reuters Portland Public Schools Houston, TX Dexter, MI Portland, OR

Joleen Jepsen Michelle R. Wright, CPP Director of Payroll and HR Services Williamsburg, VA Assurant West Des Moines, IA

60 2010 Annual Report APA Committees

David M. Young, CPA Barbara M. Youngman, CPP Associate Treasurer and Tax Manager Legal Compliance Mgr. Kent State University Brinker Int’l. Kent, OH Dallas, TX

Nominating and Elections Committee Recruits, screens and recommends candidates for participation in the orderly and democratic election of the President-Elect and Board of Directors.

Chair Nancy L. Larmore, CPP Karen Salemi, FLMI, CPP Lucy Key Price, CPP Consultant North America Training Mgr. President IBM L. K. Price & Assoc. Consult Svcs. Robyn T. Maslouski, CPP Dir. HR Svcs. J W Fiocchi, CPP Cardinal Health Consultant Jodi Picard Mark A. Kieffer DIR PR SVCS Simon Property Group

APA and AAPA Shared Services Task Force Serves APA and AAPA’s members by investigating and communicating innovative business practices used in a shared services environment.

Chair Diane Daumler Michele F. Jankowski, CPP Martin C. Armstrong, CPP Corporate Payroll Mgr. Manager, Payroll Sr. Dir, PR Shared Svcs. Johnson Controls Sunbelt Beverage Co. LLC Time Warner Cable Shirley K. Fleming-Brickous, CPP Suzanne Leopoldi-Nichols Jennifer Becker, CPP Accounting Supervisor - Payroll Head of Shared Service Operations Associate Director Project Management Harris Corp. American Greetings Pfizer Michael A. Heredia Linda S. Misegadis, CPP Anne E. Clifford Vice President, Finance Dir. PR/HR Svcs. SR CN AllianceBernstein LP City and County of Denver Equaterra Joni H. James, CPP Dee A. Nelson, CPP Sherry Dancy Shared Services Payroll Manager Corporate Payroll Mgr. Payroll Operations Mgr. CMC Americas Koniag Development Corp. Lowe’s Companies Inc.

61 APA Committees

APA and AAPA Shared Services Task Force (continued) Serves APA and AAPA’s members by investigating and communicating innovative business practices used in a shared services environment.

Bill Parker Chris Tommins Penny Weller Vice President, Shared Services ADP Sr. Business Advisor AES The Hackett Group Deborah E. Viers Traylor, CPP Sheri Ratliff Consultant Director, Total Rewards-Payroll DVT Consulting LLC Sprint Nextel

Strategic Payroll Leadership Task Force Serves APA’s members by investigating and communicating innovative business practices, emerging technologies, outsourcing strategies, and global issues.

Chair Chair, Government/Public Sector Best Fred A. Basehore Jr., CPP Linda M. Obertin, CPP Practices Subcommittee Owner/Principal Program Director Ronald L. Moser, CPP F.A. Basehore & Assoc. Fidelity Investments HR Supervisor Ken-Ton Schools Suzie L. Bentley, CPP Chair, Best Practices Subcommittee Director-Payroll, Stock Administration John V. Raguz, CPP Linda S. Misegadis, CPP NVIDIA, Corp. Payroll Manager Dir. PR/HR Svcs Progressive City and County of Denver Diana L. Bernier, CPP Director Payroll Chair, Emerging Technologies Chair, Health Care Subcommittee VCU Health Systems Subcommittee Christine Martinez, CPP Roger A. Smith, CPP Dir. Emp. Svcs. Patricia A. Blume, CPP Payroll Management Consultant HCR ManorCare Payroll Supervisor PayrollProf.com Jefferson City Med. Grp. Mirtha T. Johnson, CPP Chair, Global Issues Subcommittee Dir. PR Svcs. Ken Bourgeois Catherine Veinbachs UW Medicine Health Systems America’s Regional Payroll Mgr. Hewlett Packard Donna L. Petty Members Manager Payroll/HRMS Marcia L. Aamodt Judy Brooke-Gomez, CPP Dresser Inc. Dir. Comp. Svcs. Global Payroll Operations Supervisor Apple, Inc. Bechtel Corp. Chair, Outsourcing Practices Subcommittee Joetta Ames, CPP Luanne Brown, CPP Brian Koniuk PR Supervisor Payroll Manager Managing Dir. Walmart Stores, Inc. Grand Valley State Univ. The Hackett Group Dana Aronson, CPP Mary Brumm, CPP Chair, Retail Best Practices Sr. Human Capital Assign. Svc. Payroll Manager Subcommittee Ernst & Young LLP NVIDIA Ron Zivcsak Dir, FN Analysis & PR Ally M. Bane Thomas Bucher Sterling Jewelers Inc. Senior Product Manager Director Payroll Ceridian Corporation ConocoPhillips Brent R. Gow, CPP Dir. Global Pr. Consulting & Compliance Byron L. Barbre Karen A. Buckley Starbucks Coffee Co. Director Payroll Operations Director of Payroll Lowe’s Companies, Inc. Phillips Van Heusen Corp.

62 2010 Annual Report APA Committees

Strategic Payroll Leadership Task Force (continued) Serves APA’s members by investigating and communicating innovative business practices, emerging technologies, outsourcing strategies, and global issues.

Kris Burke, CPP Michael G. Dauber Michelle Ganzer, CPP Payroll Manager Payroll Manager Janus Capital Group Arlyn Davich B&S Corp. PayPerks Mark Canter Frederick B. Garrett, CPP Dir. Payroll Process & Control Matthew J. Davies CORP PR ADMIN Lowe’s Companies Business Services Specialist Ball Corporation Sacramento Metro Fire District Christine Carden, CPP Susan Gillman Payroll Supervisor Lisa Disselkamp Director Process Mgmt. Nike President Prudential Financial Athena Enterprises Jessica Carl Adam Golden HR Generalist Anthony Dobson Principal Mercy Corps. Manager - Payroll Major Oak Consulting Giant Eagle Philip Cavoretto Pamela J. Grabowski, CPP Director of Disbursement Patrick B. Dougherty, CPP Payroll Manager BJC HealthCare Director of Payroll & HRIS Covidien TBC/TireKingdom Irene H. Chapman, CPP Bernadette B. Gutilla Owner/Manager Sondra Dougherty, CPP Sr. Mgr. Payroll Tax & Compliance Irene H. Chapman & Assoc. LLC Dir. Support Svcs. Abercrombie & Fitch Orange Co. Dept. of Edu. Jerald A. Choy Judith Kaye Hahn, CPP Senior Consultant Angie Eller, CPP VP HR Hager Strategic, Inc. Payroll Manager Worksource SPX Corporation Cynthia J. Cichosz, CPP Jean Handel-Bailey Payroll Consultant Deborah Ellis Timberlake Esq., CPP Solution Manager US Payroll ByD Principal SAP Labs, Inc. Carole R. Clausen, CPP Timberlake and Associates Director of Payroll & HRIS Bruce R. Hanrahan Sephora USA Inc. Carlene D. Ferrera, CPP US Payroll Manager Payroll Manager McKinsey & Co. Kenneth M. Conway Workday Principal Consultant J. W. Fiocchi, CPP Mary Jo Harling, CPP Wise Consulting Associates, Inc. Consultant Consultant PayrollProf.com Keith Cooper, CPP Nancy S. Fletcher, CPP Assistant VP, Payroll PR Manager Jan Hartman, CPP Cox Enterprises HD Supply Payroll Manager The Bon-Ton Dept Stores Inc. Jennifer L. Cozier, CPP Carla Frank Product Strategy Manager Google Inc. Raeann B. Hofkin, CPP ADP PR/AP Mgr. Paul Thomas Fransen, CPP Telerx Marketing Ron R. Cunningham Corporate Payroll Manager Payroll Manager Turner Corporation Steven E. Holdaway, CPP PR Mgr. Dennis G. Danilewicz, CPP Jennifer Fuller, FPC, CPA Fred Hutchinson CRC Senior Director Payroll Services Deputy Auditor-Controller NYU Medical Center County of Riverside

63 APA Committees

Kathy Hoogenakker Victoria M. Laughlan Suzanne Mulligan, CPP Payroll Manager Payroll/HRIS Manager Director of Payroll City of Eden Prairie Harland Fin. Solutions Inc. Central Piedmont Community College

Peggy J. Jarombek, CPP Lawrence Leuchtmann Rachel B. Mumford, CPP Dir. Pmt. Svcs. Associate Director Payroll Operations Payroll Director Express-Scripts Inc. AT&T Services, Inc. Miami Dade College

Sharon Jassy Vickie B. Majors, CPP Robin A. Murphy, CPP Sr. Auditor & Controller Manager Americas PR OPS Dir. HRIS/PR Mgr. County of San Diego IBM Deluxe Corporation

Rita Jordan Lisa May Dee A. Nelson, CPP Secy-Treas Payroll Supervisor Corporate Payroll Mgr. CCC Group, Inc. NYU Medical Center Koniag Development Corp.

Kathy Kearney Stephanie P. McAtee, CPP Peggy J. Nesheim Costco Wholesale Payroll Manager Director of Payroll McLane Co. Inc. DaVita Patrick F. Keating, CPP, SPHR, CEBS Payroll and Compliance Manager Marcela G. McCarthy, CPP Brenda Nevarez, FPC Babson College Director Payroll Services Sr. Mgr. PR McKesson Corp. Armani Exchange Kathi Kenney Payroll Mgr. Joanne M. McLaren David J. O’Dell Watson Pharmaceuticals Inc. Payroll Manager Global Payroll Mgr. Princeton University Bechtel Corp. Faridah Khan, CPP Deputy Comptroller Kathleen L. Menda, CPP Brian Owens City of Chicago Dept. of Finance Dir. of Payroll/Payroll Ctr. of Excellence Sr. Manager, Continuous Improvement ACS Inc. Wal-Mart Stores Inc. Rosie Klein, CPP PR/HR/Expat. Svcs. Gary Mierzwiak Linda V. Pappillion, CPP Dir. Business Sys. Director, Payroll Kelly R. Klitz, CPP HCR Manor Care Pacific Sunwear Principal Strategy Manager Oracle USA, Inc. Ian Mise Bill Parker President & CEO Vice President, Shared Services Cheri R. Klyn, CPP LeadingEdge Payroll Group Inc. AES Dir. Comp. & Benefits Vermeer Corporation James Moncarz Karen Parks Dir. Corp. Development Assit. to the Fin. Dir. Patrick Landers, CPP Versult City of Leander Managing Director KPMG Mary Muellner, CPP Brad R. Patterson, CPP Payroll Director Principal Consultant Gwen H. Landon Ross MN Management & Budget Collaborative Solutions LLC Manager of Payroll Pacific Gas & Electric Company James Muldoon Tracey R. Patterson Manager, Payroll Operations Field PR Mgr. Judy Lantry Lincoln Financial Group Love’s Travel Stops Sr. Payroll Manager HD Supply, Inc.

64 2010 Annual Report APA Committees

Wilma J. Penny, CPP James B. Rosseau Sr., CPP Jeff M. Stayner, CPP Payroll Manager Senior VP, Segment Director Senior Financial Accounting Analyst CME Group JP Morgan Chase Principal Financial Group

Lorelei G. Peters-Nickle Nancy Ruoff Cynthia A. Stump, CPP Payroll Manager Pyaroll Section Manager Payroll Manager III Florida Credit Union State of Kansas Corning Inc.

Bruce E. Phipps, CPP Jeanne Rybolt Kelly H. Swanson, CPP Corporate Payroll Manager Consultant HR Operations Director Albert Einstein Healthcare Network FICO Ghada Saber, CPP Gloria Phipps, CPP GLO PR DIR Deborah Tarter, CPP Payroll Supervisor Franklin Templeton Sr. Payroll Supervisor Chemeketa Community College 7-11 Marilyn C Sainlar, CPP Richard J. Pietrus Payroll Mgr. Glenn Thomson Director - Payroll Papa John’s Intl. VP Sales & Marketing Belk Inc. Versult Renae L. Scheiber, CPP Rhonda M. Pizzitola, CPP Payroll Supervisor David D. Wakeling, CPP Payroll Manager and HR/PR SAP Lead JHU Applied Physics Laboratory PR Mgr. Rowan Companies, Inc. LA County Metro Trans. Auth. Laura J. Scott, CPP Brenda Plechaty, CPP Payroll Implementation Manager Sarona-Lee Wilde, CPP Payroll Manager ACS Payroll Manager Interior Architects Portland Public Schools Marlene J. Scott Brent Plunkett VP of Payroll Michelle R. Wright, CPP Payroll Director ABM Industries Consultant Auditor of State Yumeka A. Seabrooks Holly H. Yoders Roy Potvin Spv. ACC Director of Payroll EMC County of Riverside Chico’s FAS Inc.

Becci Powers-Johnson, CPP Kate J. Sendegeya Carl York, CPP Target Corporation Director of HR Operations, Payroll Payroll Manager BlackRock La Quinta Inns & Suites Becky Raiber, CPP Payroll Manager Elizabeth L. Shanton BioMarin Pharmaceutical, Inc Director - HR Service Delivery Deloitte Julie A. Rein, CPP Mgr Global HRIS/Payroll Deborah J. Spyker, CPP ADC Sr. Manager Ernst & Young LLP Karalee Richardson Laurie Stanzione Janet A. Roome, CPP Payroll Director Sr. Proj. Mgr. Allegis Group Celergo LLC

65 APA Committees

Volunteers to the APA Hotline Referral Service Within their area of expertise, research and respond to payroll questions posed by members (a valuable membership benefit).

Marcia L. Aamodt Joyce Asher-Nicholson, CPP Lorie D. Behan, CPP Dir. Comp. Svcs. Senior Consultant Human Resources Analyst II Apple, Inc. IBM Global Services City of Fremont

Christina S. Adair, CPP Yelena Babayan, CPP Colleen Bendl Sr. Business Analyst SS Payroll Manager DIR PR SVS ADP Tetra Tech Inc. Carnegie Mellon Univ.

Angel R. Adams David R. Bailey Linda E Bennett, CPP President Payroll Director Payroll Administrator Alpha Payroll Solutions Learning Care Group West Coast Paper Co.

Roberta L. Adams, CPP Ann E. Baker, CPP Suzie L. Bentley, CPP Payroll Tax Director Director of Payroll Director-Payroll, Stock Administration ACS PSS World Medical NVIDIA, Corp.

Lisa Ager, CPP Arlene S. Baker Diana L. Bernier, CPP Payroll Accountant Trainer Director Payroll Acclaim Technical Services Paycor VCU Health Systems

Mary Jane Akin Tammie Baldridge Barbara B. Black HR/Payroll Accountant Accounting Manager Payroll Manager Grand River Dam Authority Koyitlotsina Ltd MBM Corporation

John E. Allis Susan L. Baptista, CPP Cynthia L. Black, CPP J. Allis & Co. LLC VP, Dir., of PR/HRIS SR Analyst Arnold Worldwide Pfizer Jim J. Alturo, CPP Staff/Contractor PR Supervisor Terence Barfield Cheryl R. Blackmore, ACPP, DP-CPS Day & Zimmermann Inc. Director Human Resources Vulcan Materials Company Florida Rock Div. James B. Bolek, CPP Sherry Andrews, CPP Vice President, Payroll Operations Corp. Payroll Mgr. Margaret C. Barton BASIC Payroll Plus Timec Manager Payroll Neiman Marcus Joan B. Booth, CPP Teresa Angel VP, Oracle System Administrator Michael J. Bateman CPP Karlene Bowen PFF Bank & Trust Owner Payroll Administrator Pony Parts Express Ltd DealerTrack Judie Aranyos, CPP Finance Manager William R. Bates, CPP Barbara E. Bozeman, CPP American Express President Payroll Manager Colorado Payroll Consulting Inc. Synq Solutions Inc. Lois Arcuri, CPP Global BEN Acc/PR Mgr. Latahsha K. Battee, CPP Rennie Bradshaw Graftech Int’l. Holdings, Ltd. Payroll Manager President The Payroll Firm LLC Debe L. Armstrong, CPP Michael R. Beaty, CPP Payroll Manager Manager, Corporate Payroll Services Dennis E. Bramow, CPP Oxbow Corporation Con-way Enterprise Services Manager - Travel Payments PepsiCo, Inc. Martin C. Armstrong, CPP Bruce A. Beckman, CPP Sr. Dir., PR Shared Svcs. Utility Payroll HR Consultant Time Warner Cable Mincom Inc.

66 2010 Annual Report APA Committees

Volunteers to the APA Hotline Referral Service (continued) Within their area of expertise, research and respond to payroll questions posed by members (a valuable membership benefit).

David E. Brant, CPP Lee Caldwell, CPP Timothy B. Cochran, CPP Assistant Controller Payroll Manager Payroll Business Analyst Pepperdine University The Kennedy Center Duke Energy

Donna L. Brinkman, CPP Shirley L. Campbell, CPP Melinee D. Cody, CPP Director of Payroll Services Payroll Manager Director Support & Training Lennar Corporation Netstar - 1 Inc. PenSoft

Anita V. Brotonel, CPA Jim Canfield Kelly Colglazier Vice President Director, Complementary Services HR/Payroll Administrator AMLI Residential Properties TALX Corp. Stolle Machinery Co.

Lori Brown, CPP Debra Lynn Carp, CPP Jill A. Colvin, CPP Senior Manager, Payroll Manager Human Resources Payroll Manager CACI Inc. AXA Art Insurance Corporation Tara Cares

Maureen F. Brown, CPP Rolando M. Carramanzana, CPP John R. Costa, CPP President Payroll Tax Accountant Controller Gemini Consulting County of Sutter John E. Fogarty Center

Mary Brumm, CPP Jackie A. Carroll, CPP LaDonna K. Courts Payroll Manager Consultant Corp. Payroll Manager NVIDIA C&C Enterprises Love’s Travel Stops & Country Stores

Amorette N. Bryant, CPP Timothy J. Carroll, CPP Elida Coverston, CPP President Payroll Supervisor Payroll Manager A. Bryant Consulting City of Columbus Auditor Charmyne Crowe, CPP Mandy C. Bryant, CPP Deborah A. Cash, CPP Software Support Specialist Director of Human Resources Payroll Tax Compliance Specialist Tyler Technologies Twin Lakes Regional Medical Ctr. The Employer Advantage LLC Frederick I. Crowley Ngan T. Bui, CPP James Castellano Assistant Controller Payroll Tax Specialist President/Owner Mass. Institute of Technology Univar USA Inc. J. Castell Consulting Inc. Faye Cunningham Brandi Bultman-Greenwood, CPP Amor Castillo, CPP Payroll Manager Payroll Tax Supervisor Payroll Supervisor The Scripps Research Institute 3M Linear Technology Corporation Joyce L. Curley, CPP Alex Burnett, CPP Irene H. Chapman, CPP Payroll Manager Payroll Consultant Owner/Manager Center Partners Inc Bay Payroll Irene H. Chapman & Assoc. LLC Beverly Curtis, CPP Juanita Cabreira, CPP Amie Y. Cherrington, CPP, FPC HR/Payroll Manager Payroll Manager Manager, EDM Alter Trading Corp LSI Cardinal Health Betsy Ann Cziria, CPP Robert J. Calabro Cynthia J. Cichosz, CPP NA Payroll Manager Director of Taxes Payroll Consultant SkillSoft Corporation Randstad USA Barbara Clausen Nora M. Daly, CPP Payroll Manager Sr. Prod. Mgr. US Legislation University of St. Thomas Oracle America, Inc.

67 APA Committees

Volunteers to the APA Hotline Referral Service (continued) Within their area of expertise, research and respond to payroll questions posed by members (a valuable membership benefit).

Dennis G. Danilewicz, CPP Sherry L. Dwyer, CPP Tina Forsting Senior Director Payroll Services Software Sup/Trng. Mgr. PR SPV NYU Medical Center Optimum Solutions Inc. Allied Waste Industries

Michael G. Dauber Joe Edmiston Sheree M. Fournerat, CPP Payroll Manager Payroll Manager Heide Daugherty, CPP Presbyterian Church (USA) Mustang Engineering Payroll Operations Manager Harsco Corporation Stephanie Edwards Vanessa Fraser, CPP Dir., Shared Svcs. Payroll Manager Margie Davenport Troon Golf LLC MedImpact HR Services Mgr. Vickie Elder, CPP Taunya Fritzsching, CPP Cynthia Davidson, CPP Sr. PR Mgr. Payroll Tax Administrator Disbmt. Mgr. Texas Roadhouse Noble Energy, Inc. Leprino Foods Co. Lisa R. Ellis, CPP Andrea Galante Ana O. Davis, CPP Payroll/Benefits Specialist Dir. of Payroll Services Payroll Manager Embraer Aircraft Maint. Svcs. Zale Corporation Jackson Walker L.L.P. Maryana Enkishev, CPP Catherine Galloway, CPP Douglas C. Dawes, CPP The McGraw-Hill Companies Senior Staff Accountant Payroll, Commissions & HR Manager JH Wright & Associates CTR Systems Laura Escobedo Payroll Supervisor Brian Gamble, CHRP Heather Day Health Net Inc. Manager Legislative Compliance EMP SVS DIR Ceridian Canada Ltd. Wayne County Airport Authority Teresa L. Evans, CPP Implementation Consultant Michelle Ganzer, CPP Karen De Renard, CPP ADP Payroll Manager Payroll Coordinator B&S Corp. City of Fontana Michael Evink, CPP Controller Belinda S. Garcia, CPP Peter Del Monaco, CPP Highway Lumber Company Payroll Tax Manager Partner Lennar Corporation P.H.D. Consulting E.T.S Pam M. Fack, CPP Payroll Manager Christine M. Garner, CPP Priscilla V. Diers QAD Inc. Transition Manager Ramona Geegan, CPP IBM Kimberly A. Finger, CPP PR SP BJ Services April Dowling Shirley K. Fleming-Brickous, CPP HR Administrator Accounting Supervisor - Payroll Nancy M. Gill The Outsource Group Harris Corp. Payroll Administrator Town of Hilton Head Island Michelle Doyle Carolyn S. Flores HR/ Payroll Mgr. Regulatory Analyst Dominick G. Giordano Park Place Corporation Hewitt Assoc. Manager - Payroll Consolidated Edison Sherry L. Duncan Lindsay R. Forish, CPP Asst. Mgr. Payroll Operations Payroll Supervisor Leigh Ann A. Glowaski Certified Payroll Svcs. DICK’S Sporting Goods Payroll Manager Deloitte Services, LP

68 2010 Annual Report APA Committees

Volunteers to the APA Hotline Referral Service (continued) Within their area of expertise, research and respond to payroll questions posed by members (a valuable membership benefit).

Michelle A. Goodman, CPP Suzanne K. Harrison, CPP Jane Holmes, CPP Payroll Manager HR Benefits Coordinator Dir. Business Svcs. IP Casino, Resort & Spa Nucor Building Systems NorthgateArinso

Brent R. Gow, CPP Cindi Hatch Charlotte C. Holt, CPP Dir. Global Pr. Consulting & Compliance Payroll Specialist Business Process Consultant III Starbucks Coffee Co. Elm Locating & Utility Sevices Progressive Insurance

Charlotte Green, CPP Nikki Haynes Sherri Hook, CPP Payroll Manager Payroll Supervisor Payroll Supervisor The Farm Agency Pearl River Resort Payroll Solutions

Margie C. Green, CPP Debby C. Hecker, CPP Anissa Hopkins Payroll Implementation Coordinator Corporate Payroll Manager Payroll Tax Supervisor Pinnacle Business Systems DormanProducts, Inc. Flora Hossfeld, CPP Rebecca E. Green, CPP Glenn Heil, CPP Payroll Supervisor Sr. PR Mgr. Doris W. Greenwell, CPP The Shaw Group Inc. Susan Hudson Payroll Administrator Stanley Steemer International, Inc. Carolyn K. Heiser, CPP Kristi G. Huffine, CPP Assoc. Dir. Firmwide Payroll PR/HRIS Mgr. Nancy L. Grigsby, CPP KPMG Direct General Dir. Bus. Svcs. Elliott Davis LLC Carol Heiss, CPP Nadine K. Hughes, CPP Tax Department Manager VP Tax Jeannie Gross, CPP Paytime Payroll Processing CompuPay Inc. Payroll Manager BouMatic Cherise Henderson Julie A. Hunt, CPP Senior Human Resources Administrator Director of Benefits, Payroll and Compen. Hope Gutowski, CPP FSP/Ceres Food Group, Inc. The Comex Group Sr. Accounting Analyst Masco Corporation Louetta Hendrex Carolyn T. Huse, CPP Manager of Payroll Services PR Mgr. Gertie Haese, CPP VNA of Staten Island Glazers Payroll Administrator Froistad & Associates Inc. Jeffrey M. Hill, CPP Gretchen L. Inouye, CPP Sr. Consultant Sr. Payroll Tax Analyst Judith Kaye Hahn, CPP CherryRoad Technologies Harrah’s Entertainment, Inc. VP HR Worksource Charlotte N. Hodges, CPP Jeanne E. Irvin, CPP Sr. PR Mgr. Prod. Mgr. U.S. PR Michael D. Hall, CPP Experience Works Workday, Inc. Consultant Raeann B. Hofkin, CPP Kimberly R. Jackson Mary Jo Harling, CPP PR/AP Mgr. Regional Director of Fiscal Intermediary Consultant Telerx Marketing TNT Fiscal Intermediary Services, Inc. PayrollProf.com Steven E. Holdaway, CPP Beth Jacobson, CPP Clarissia H. Harris, CPP PR Mgr. Payroll Manager Payroll Manager Fred Hutchinson CRC Weatherford International Inc.

69 APA Committees

Volunteers to the APA Hotline Referral Service (continued) Within their area of expertise, research and respond to payroll questions posed by members (a valuable membership benefit).

Amy Jankowski, CPP Charla Keith, CPP Susan C. Korman Manager, HRIS & Payroll SBU II Manager Sr. Consultant, HCM Seahawk Drilling Inc. ACS Deltek, Inc.

Gwendolynn Jayne, CPP Betsy Kelly Roberta Kozlarek Payroll/AP Payroll/Benefits Manager Payroll Manager E+ Cancer Care Oregon Department of Correction Schott North America Inc.

Linda Johnson, CPP Diane Kelly Karen M. Kozubal Payroll Specialist Accounting Manager Payroll Manager Ceridian Loyola University Med. Ctr. Wendy M. Kendall, CPP Mirtha T. Johnson, CPP Payroll Accountant Raymond Krause, CPP Dir. PR Svcs. Sr. Tax Res. Analyst UW Medicine Health Systems Samuel W. Kerch, CPA, CPP The Ultimate Software Grp. Tax Research Director Vanita Johnson, CPP Symmetry Software Paula M. Kreiser, CPP PR Coord. II Payroll Consultant Doosan Infracore Construction Equipment Nawal S. Khalaf, CPP Airgas Inc. Payroll Manager Victoria A. Johnson, CPP ASCD Organization Erica A. Krusch Senior Consultant Payroll Manager Client Services Deloitte Consulting LLP Roxanne M. Kirkpatrick, CPP Manager Finance Christine S. Kunkle, CPP Joan L. Jones, CPP Fluor Corporation Sr. Payroll & Benefits Analyst Corporate Payroll Manager Essroc Cement Corp. Therma-Tru Corporation Deborah A. Klein HR Mgr. Frances Kurlinski, CPP Susan Judah, CPP Pawling Corporation Dir. TX Planning/Reporting Kronos Project Manager Gevity City & County of Denver Karen E. Klein, CPP PR TX CN Patty K. Lake Cady, CPP, CPA, CTP Helen Karakash, CPP University of Minnesota Functional PR CN Dir. PR Hewitt Associates Republic Services Inc. Rosie Klein, CPP PR/HR/Expat. Svcs. Melenie R. Lambert, CPP Kimberly Kauffman, CPP Employers Resources of Colorado Payroll Specialist Casey J. Knasel, CPP City of Buffalo Director, HRIS & Payroll Pamela L. Langley Saint Luke’s Health System Payroll Manager Linda K. Kayser, CPP Saint Thomas Health Service Payroll Manager Terri Knox, CPP Cengage Learning Payroll Assoc. Mgr. Chryl T. Larkin, CPP Lockheed Martin Shared Services Payroll Manager Patrick F. Keating, SPHR CEBS, CPP Infinera Corp. Payroll and Compliance Manager Gail M. Koch, CPP Babson College PR BEN MGR Nancy L. Larmore, CPP Japs-Olson Company Consultant Michelle Kehres, CPP Payroll Administrator Brian D. Koons, CPP Florene P. Lea Colonial Pipeline Company Implementation Consultant Payroll Director ADP Houston Community College

70 2010 Annual Report APA Committees

Volunteers to the APA Hotline Referral Service (continued) Within their area of expertise, research and respond to payroll questions posed by members (a valuable membership benefit).

Kathi L. Lee, CPP Denise Lucas Robyn T. Maslouski, CPP Payroll/Benefits Specialist Payroll Manager Dir. HR Svcs. Chippewa Falls Schools Frucon Construction Corp. Cardinal Health

Margaret Lee Terri A. Lucas, CPP Emilio P. Mastropaolo Payroll Manager Dir., PR/HRIS HRIS & Payroll Consulting Services Inc. Blue Diamond Growers Nationwide Children’s Hospital James C. Maumus, CPP Corey Lehr, CPP Janie N. Lunday, CPP Payroll Consultant Dir. PR. Comp. & Admin. Director HR Shared Services Univ. of Cincinnati NEC Corporation of America Christy M. Mazzara, CPP Payroll Manager Anne D. Lennie Stacie N. Maas, CPP Headwaters Building Products Payroll Specialist Payroll Coordinator Beard Miller LLP Cox Communications Shirley L. McAllister, CPP Dir. HR George LeNoir, CPP Tess Mairhuber, CPP Aim International Inc. VP & Manager Barbara Leonard, CPP Bangor Savings Bank DBA Bangor Payroll Bernadine McCalister PR Administrator Payroll Manager Delmarva Community Services Inc. Vickie B. Majors, CPP Imperial Parking Americas PR OPS. Dir. Julie Lepper IBM Deneen McCormick, CPP Member-Manager SAP Bus. Analyst PR Taxes Acctg. Julie S. Lepper, Accounting and Tax Services Folasade Makinde PA Sys. of Higher Ed. Payroll Manager Barbara E. Leverette, CPP Childrens Guild Jo McCoy, CPP Payroll Director Payroll Administrator University of New Orleans Bonnie L. Makuch, CPP Modern Industries

Joel F. Levy, Esq Alice Malloy Karen McCulloch Chairman & CEO Payroll Dept. Mgr. Payroll and Benefits Administrator Benefit & Compensation Consultants Inc. Landrum Professionals Nakina Systems

Leri N. Lewis Ben Manrriquez, CPP Mary Ellen McDonald, CPP Owner Accounting Premier Tax Service Marva A. March, CPP TYBRIN Corporation PR Consultant Sharon L. Lewis, CPP CGI-AMS Virginia L. McGrady, CPP Payroll Supervisor - Shared Services Bookkeeper URS Corporation Wilma Marks City of West Columbia PGCPS Elsie Ling, CPP Lori McIntosh City Payroll Manager Betty H. Martin, CPP U.S. Payroll Administrator City of Seattle Consultant/Instructor VAE Nortrak North America Inc. MSE Consulting Services Connie A. Lizaola, CPP Marcia E. McKeen, CPP Director Wendi M. Martin, CPP Payroll/Benefits Manager Loma Linda University HSC Vice President Informa Support Services Inc. Bank of America Katherine Logan, CPP Karen E. McKinstry, CPP Payroll Manager Diane Martinez Sr. Mgr. PR CO/PR NASDAQ OMX Group Accountant Fresenius Med Care - N.Am. Historic Landmarks Foundation of Indiana

71 APA Committees

Volunteers to the APA Hotline Referral Service (continued) Within their area of expertise, research and respond to payroll questions posed by members (a valuable membership benefit).

Keith A. McKnight, CPP Jennifer S. Middelkamp, CPP Suzanne Mulligan, CPP Payroll Manager Payroll Spvsr. Director of Payroll Wheatland Tube Co. Rummel Construction Central Piedmont Community College

Joanne M. McLaren Alicia S. Milligan, CPP Robin A. Murphy, CPP Payroll Manager HR Manager HRIS/PR Mgr. Princeton University Aberdeen Asset Management Inc. Deluxe Corporation

Denice R. McMahon, CPP Dana M. Mirabelli, CPP Diane Navarro, CPP Sr. Business Systems Consultant Sr. Tech. Sup. Spec. Mgr. US PR CPM CPP ADP Inc. AMEC E&C Services Pam McNatt, CPP Mgr. PR Tax/Acctg. Ian Mise Alan Nelis, CPP Hilton Hotel Corporation President & CEO Payroll Manager LeadingEdge Payroll Group Inc. Sprint Julie Medina Senior HR Administrator Shamiki Mitchell, CPP Dee A. Nelson, CPP MC 2 Sr. Canadian Payroll Tax Analyst Corporate Payroll Mgr. CB Richard Ellis Koniag Development Corp. Elizabeth Medvetsky Payroll Supervisor Sylvia Moats, CPP Julie E. Nelson, CPP Jewish Community Services of South FL Payroll Coordinator Payroll Analyst Diebold Inc. MidAmerican Energy Company Levi G. Meeske, CPP Sr. HRIS Analyst Flora Mojica, CPP Donald L. Neumann Scientific Games Intl. PR Lead/Manila OPS President IBM DATAPAK INC. Kathleen L. Menda, CPP Dir. of Payroll/Payroll Ctr. of Excellence Cecelia MonoarFa-Taime Sandra Newth ACS Inc. Mgr. PR/Expense Reimbursement Sr. Payroll Accountant SanDisk Corporation Forest Oil Corp. Robert Menna Senior Consultant Eduardo Monroy Valery A. Noakes, CPP Watson Wyatt Worldwide Payroll Sub Manager Mgr. PR Bimbo SA de CV Tesoro Companies Inc. Ericka Menor, CPP PR Admin. Maria Montoya, CPP Joe Nuccio Ossur Americas Manager, HR and Payroll Administration Manager, Payroll and T&E Services Expro Americas LLC Metso Shared Services Ltd. Pam Meridy, CPP Payroll Administrator Michelle Morgan, CPP Christine K. O’Donnell, CPP The SE Permanente Medical Group Ultimate Software Payroll Manager University of San Diego Billy J. Meyerkorth, CPP Gatailevao Mose Payroll Manager Payroll Manager Lydia L. Olsen American Century Investments Fuller Theological Seminary Global PR Mgr. Frontier Drilling Christine M. Meyers Nancy Motley Intl. PR Facilitator Sr. Team Leader LaTisha O’Neal, CPP Kraft Foods Inc. Roquette America Inc. Payroll Analyst BOK Donna Michele, CPP Teresa A. Mulkey, CPP Dir. PR/AP Payroll Manager MVP Health Care Dr Pepper/Snapple Group

72 2010 Annual Report APA Committees

Volunteers to the APA Hotline Referral Service (continued) Within their area of expertise, research and respond to payroll questions posed by members (a valuable membership benefit).

Theresa Ortiz-Mejia, CPP Deborah Peters, CPP Virginia A. Ranger, CPP HR Specialist PR Dir Pay Perfect Salt River Project - MS PAB-270 Turner Broadcasting Julie A. Reardon, CPP Cheryl A. Pacheco, CPP Bruce E. Phipps, CPP Sr. Domain Analyst Senior Manager of Payroll Corporate Payroll Manager Kronos Anna’s Linens Albert Einstein Healthcare Network Robyn L. Rebec, CPP Kathy D. Pack, CPP Marilyn K. Phipps, CPP Certified Payroll Professional Payroll Manager Dir. Corp. PR Mason & Kammermann, P.C. Central Parking System Triumph Group, Inc. Jodie L. Rector, CPP Vivian J. Pahati, CPP Deborah Piacitelli, CPP Payroll Administrator/Budget PR Mgr. Director of Payroll Copic Companies Jet Propulsion Laboratory the GoDaddy Group, Inc. P. Sharon Reeves Michael Pappas, CPP Brian R. Pierce, CPP ADP, Inc. Owner/Managing Dir. Payroll Project Manager MP Consulting Services Oldcastle APG, Inc. Julie Reinhardt, CPP Payroll Specialist Rocco Parisi Kanetha L. Plumber, CPP Medical Education Technologies, Inc. Payroll Administrator II Payroll Manager Biosite Rollins Inc. Linda L. Rejmenczak, CPP Director of Payroll Nancy E. Parkinson, CPP Lisa R. Poole, CPP Levy Restaurants PR Tax Analyst Corporate Payroll Manager Huron Consulting Group Simmons Bedding Co. Dayna J. Reum, CPP Payroll Trng. & Dev. Facilitator Vikki S. Parman, CPP Rhonda L. Potter, CPP PetSmart Director of Payroll Sr. Payroll Manager KCTCS Wyndham Hotel Group Terry H. Richards, CPP Payroll Manager Jodi L. Parsons, CPP Shelley R. Quartiero, CPP BAE Systems, Inc. Mgr. PR & A/P Project Manager IFMC PayTech, Inc. Margaret Gail Robbins, CPP Controller Melody C. Pasion, CPP Stephen Rahaman Mar-Test Inc. Mgr. Tax/Comp. Senior Accountant Health Net, Inc. Morris Heights Health Center Angela Roberts Lead Payroll Admin. Linda A. Patterson Anna M. Ramira, CPP Dawn Food Products Payroll Manager Payroll Supervisor Bankers Employer Services Prison Fellowships Ministries Janet C. Robertson, CPP Payroll Manager Tracey R. Patterson Paula Rampke Town & Country Markets Field PR Mgr. Payroll Manager Love’s Travel Stops Thoratec Corporation Merci L. Rodriguez Payroll Administrator Tracy R. Patterson E. Dina Rand, CPP Physicians Formula Inc. Payroll Manager Senior Consultant, EE Benefits Tax St. Frances Medical Center Deloitte Tax LLP Diane Rogers CPP, SPHR-CA Payroll Manager Barrett Business Services

73 APA Committees

Volunteers to the APA Hotline Referral Service (continued) Within their area of expertise, research and respond to payroll questions posed by members (a valuable membership benefit).

Janet A. Roome, CPP Paula M. Scott, CPA Phyllis I. Silvers, CPP Sr. Proj. Mgr. Houston Livestock Show and Rodeo Manager Payroll Celergo LLC Superior Essex Sandra Scott, PM Valrie Rose-Thompson Payroll Manager Diane Simpson, CPP Sr. Manager Zylog Systems (Canada) Ltd. Payroll Manager Sun Life Financial Silicon Valley Bank Gregory J. Seemuth, CPP Christopher A. Ross, CPP Cheryl Sims, CPP Project Manager Rick L. Seifert, CPP Payroll Acting Director Maximus HRIS/Payroll Manager SAIC The Mosaic Company Michael J. Ruhm, CPP Diane L. Skokan, CPP Manager, Treasury Compliance Cheryl L. Seifritz, CPP IT Payroll Liaison Mohawk Fine Papers Inc. Corp Payroll Manager RSM McGladrey – FPO KeyBank Karen Salemi, FLMI, CPP Betty Smith North America Training Mgr. Sandra L. Selvidge, CPP Manager of Payroll Operations IBM Payroll Tax Accountant World Vision International KCI USA Inc. Joyce Sam, CPP E. Diane Smith, CPP Payroll Administrator David J. Senger Payroll Manager Payroll Coordinator Alliance Data System Tracie M. Sawade, CPP Deceuninck NA System Consultant Effie D. Smith, CPP Ultimate Software Karen N. Settembrino, CPP Sr. Payroll Mgr. President Barbara A. Sawyer, CPP KNS KoNSulting, Inc. Kimberly A. Smith, CPP Dir. HR Admin & Payroll Cynthia Schall Linda J. Shaffer, CPP Cincinnati Bell Telephone Global Mobility Tax Manager PR Mgr. Jacobs Engineering Group, Inc. AFP Advanced Food Products LLC Mark J. Smith VP Client Svcs. Anne M. Schmal Keyur R. Shah, CPP Money Network Bookkeeper Technologies Consultant 1 Council ADP Inc. Thomas M. Smith, CPP

Cheryl A. Schmidt, CPP Rachana S. Shah, CPP Jim M. Smithrud Mgr., PR Tax Sr. Payroll Manager Payroll Manager Progressive Grp. of Ins. Co. Fluor Costco Wholesale

Karl A. Schmidt, CPP Lisa Shell, CPP Karin Solis, CPP Business Affairs Office Director of Payroll Payroll Manager Florida Community College Hospice Compassus Generations Healthcare

Beverly Scott Ezra Sherman Lorraine Soroczak, CPP Payroll Manager Payroll Administrator Payroll Supervisor ETC Sky Mall Quest Diagnotics

Laura J. Scott, CPP Susan Shires, CPP Linda M. Stackhouse, CPP Payroll Implementation Manager Director Payroll/Taxes Sr. HRIS Analyst ACS DMS, Inc. Denver Health & Hospital Authority

74 2010 Annual Report APA Committees

Volunteers to the APA Hotline Referral Service (continued) Within their area of expertise, research and respond to payroll questions posed by members (a valuable membership benefit).

Dawn Stephans Lynn S. Torrey, CPP Susan P. Warren, CPP Payroll Manager Payroll Supervisor Software Training Spec. SAF-HOLLAND USA, Inc. Array BioPharma Inc. Optimum Solutions Inc.

Tracy Sternbach, CPP Lisa Townsend, CPP Ed Wasserman, CPA Director of Human Resources Corporate Payroll Manager Leverage Capital Resources, Inc. Quita Tucker, CPP Truman Medical Centers Garnishment Specialist Pamela Stokely, CPP Paycom Terri Watkins, CPP Cust. Solutions Cons. PR Tax Administrator Ceridian Nicole Turner Glazers Wholesale Dist. Payroll Coordinator Anneta R. Sudlow, CPP Sea Star Line LLC Deborah A. Wendorf, CPP Corp. Payroll Manager Sr. Data Solutions Consultant - GL Cooper Tire & Rubber Co. Anita L. Turpin, CPP ADP Nat’l. Acct. Services Director Payroll Operations/HRIS Tammy Swanson Thomas, CPP Catholic Health Initiatives Emily L. Wery Payroll Supervisor Director of Payroll Services The Pantry Inc. Jared Vale St Norbert College Dir. Strategic CO. Linda Sweet Barnett Associates Inc. Ginger D. Whitehead, CPP HR Director Payroll Manager Axon Products, Inc. Daniel P. Varela, CPP Blount County Government Director Payroll & Benefits Linda Sykes, CPP Camping World/FreedomRoads, LLC George R. Whiting Payroll Manager Payroll & Position Control Coordinator Wright State University John Verley, CPP Eastern CT State University Strategic Business Unit Mgr. Stacy Taylor, CPP Affiliated Computer Services Jennifer G. Williams, CPP Finance/Accounting Specialist Payroll and Benefits Specialist Emory University Neil Verma Sterling Capital Management Soution Architect Robert Theberge TCS Kristine K. Willson, CPP Corporate Accountant Consultant Morgan Properties Deborah E. Viers Traylor, CPP kkw Consulting Consultant Kathie Thompson, FPC DVT Consulting LLC Tommy Windsor, CPP Finance Speicalist/ Payroll Payroll Tax Specialist Family Development Services Inc. Patricia Voelsing One Source VHR

Sally M. Thomson, CPP Michele Vujs Tracy Wisotzke Payroll Manager Senior Payroll Tax Supervisor Manager Payroll & Benefit Services FBL Financial Group Starwood Hotels & Resorts WW Bausch & Lomb

Noreen Tietyen, CPP Lisa G. Wachter, CPP Nancy A. Withrow, CPP Sr. Payroll Specialist Senior Payroll Manager Sr. Tax Consultant Badger Meter, Inc. Dollar General Corp. ADP

Scott Timberman, CPP Heather Wade, CPP Linda Wong, CPP Payroll Manager HR Administrator Payroll Area Manager HNTB Holdings Sutter’s Mill Specialties JC Penney

75 AAPA Committees

Volunteers to the APA Hotline Referral Service (continued) Within their area of expertise, research and respond to payroll questions posed by members (a valuable membership benefit).

Jena Wood Barbara M. Youngman, CPP Janis L. Zipkin, CPP Payroll Manager Director Legal Compliance Payroll Accountant Technology Solutions of MS Brinker International NYS United Teachers

Sheila A. Yammer Kay A. Younkman, CPP Director Payroll Services SAP HR Application Consultant Phoenix Suns Itelligence, Inc.

Jeanne H. Yarrow Linda R. Zastrow, CPP Payroll Manager Payroll Manager Church & Dwight Co. Inc. Fernando Zertuche Carl York, CPP President Payroll Manager Sierra Business Services Inc. La Quinta Inns & Suites Suzanne P. Zimbardo, CPP Patricia M. Young, CPP Asst. Director of Operations The University of Arizona

Accounts Payable Answers Within their area of expertise, research and respond to accounts payable questions posed by members (a valuable membership benefit).

Philip Cavoretto Jamie Humbarger, CPP Sandy Siu Director of Disbursement Staff Accountant Accounts Payable Manager BJC Health Systems Purdue Research Foundation University Enterprises Inc.

Temple Liebmann, CPP Michael Ruhm Kimberly Smith, CPP Corporate Accounting Mgr. Mgr. Treasury Compliance Director HR Admin. & Payroll Collision Centers of America Mohawk Fine Papers Inc. Cincinnati Bell Telephone

Jodi Parsons, CPP Michael Evink, CPP Mgr. Payroll/Accounts Payable Controller IFMC Highway Lumber Company

Accounts Payable Certification Advisory Group Writes questions for future Accounts Payable Exams.

Daniel B. Dycus, CPP Janelle Lavelle, CPP Kimberly A. Smith, CPP Sr. Mgr., PR - Disbmt/Ben Supervising Accountant Dir. HR Admin. & Payroll Intelsat Goodrich Corporation Cincinnati Bell Telephone

Jamie Humbarger, CPP Temple Liebmann, CPP Staff Accountant Corp Acctg. Manager Purdue Research Foundation Collision Centers of America

76 2010 Annual Report AAPA Committees

Accounts Payable Journal Online Advisory Committee Contributes articles pertinent to AP operations, compliance or management for publication in AAPA’s membership publication.

Marcia Aamodt Carl Imhof Sarona-Lee Wilde, CPP Dir. Comp. Svcs. Sr. Tax Accountant Payroll Manager Apple Inc. Tyson Foods Inc. Portland Public Schools

Philip Cavoretto Karen Salemi, FLMI, CPP Donna Michele, CPP Director of Disbursement North America Training Mgr. Dir. Payroll & Accounts Payable BJC Health Systems IBM MVP Health Care

Daniel B. Dycus, CPP Sandy Tomasko Sr. Mgr. PR - Disbmt/Ben Payroll & Accounts Payable Mgr. Intelsat Day Timers Inc.

Strategic Accounts Payable Leadership Task Force Investigates and communicates best practices and emerging technology solutions for accounts payable.

Jamie Humbarger, CPP Jodi Parsons, CPP Kimberly Smith, CPP Staff Accountant Mgr. Payroll/Accounts Payable Director HR Admin & Payroll Purdue Research Foundation IFMC Cincinnati Bell Telephone

Temple Liebmann Michael Ruhm David Young, CPA Corporate Accounting Mgr. Mgr. Treasury Compliance Assoc. Treasurer & Tax Mgr. Collision Centers of America Mohawk Fine Papers Inc. Kent State Univ.