Education Fraud: 10 NEW Risks for Teachers, Administrators, Principals, Board...Gary Zeune CPA
Education Fraud: 10 NEW Risks for Teachers, Administrators, Principals,
Boards and Taxpayers
You've seen the headlines but WHY and HOW????
* 34 educators in Atlanta, including the Superintendent of the Year, arrested.
* El Paso Principals goes to prison.
* Charter schools faking students and attendance.
* U Texas admissions scandal
* Law Schools reporting fake dat to American Bar Association
* School trustee convicted of theft
* VP Fin Aid steals $3 million
* 34% of DC graduates got diploma violating policy
* Office worker steals bus passes
* An Indiana day care owner reported fake children.
* A principal in Texas went to prison. Fraud is personal. If the office
secretary steals money it leaves less for the people who deserve.
Education Fraud is NOT a management or business problem. It's a behavior
problem. No Child Left Behind incented massive education fraud. ECOT
charter school in Ohio is being investigated for cheating
Written in 2015 and based on regulatory requirements as of 2015, this white paper by James R. Hanna, CPA, CVA, will address broad guidance on a number of topics bearing on household employees and specific guidance on minimizing risk when seeking professional guidance in advance of pursuing help to work within one's home.
In Issue 16 of The OHL Wire, we look at some legal tips for Christmas party behaviour at work and what defines the capacity to make a valid will in Australia. We also look at everything you need to know about the deadline for Christmas holiday child disputes and estate planning for the Christmas holiday. We discuss whether a claim can be made when a family member leaves their entire estate to charity. We check out upcoming events in Sydney and provide you the ultimate checklist for this year's Christmas.
White Collar Crime and Criminals - School of Criminal Justice - U of CincinnatiGary Zeune CPA
I have embedded about a dozen videos on the slides. Click the links to watch the videos......I interviewed Minkow at Lompoc Federal Prison October 22, 1994. Six month later, May 1995, he was my first white collar criminal speaker.
GZ Assessing Control Risk for a Nonprofit - Cancer Society CFO Steals Entire ...Gary Zeune CPA
What's the best way to understand controls in the real world. Fraud cases where controls failed.
Who are the only people that can steal you blind? People you trust.
RESULT: Trust is NOT a Control.
President Reagan: Trust but Verify.
Education Fraud: 10 NEW Risks for Teachers, Administrators, Principals, Board...Gary Zeune CPA
Education Fraud: 10 NEW Risks for Teachers, Administrators, Principals,
Boards and Taxpayers
You've seen the headlines but WHY and HOW????
* 34 educators in Atlanta, including the Superintendent of the Year, arrested.
* El Paso Principals goes to prison.
* Charter schools faking students and attendance.
* U Texas admissions scandal
* Law Schools reporting fake dat to American Bar Association
* School trustee convicted of theft
* VP Fin Aid steals $3 million
* 34% of DC graduates got diploma violating policy
* Office worker steals bus passes
* An Indiana day care owner reported fake children.
* A principal in Texas went to prison. Fraud is personal. If the office
secretary steals money it leaves less for the people who deserve.
Education Fraud is NOT a management or business problem. It's a behavior
problem. No Child Left Behind incented massive education fraud. ECOT
charter school in Ohio is being investigated for cheating
Written in 2015 and based on regulatory requirements as of 2015, this white paper by James R. Hanna, CPA, CVA, will address broad guidance on a number of topics bearing on household employees and specific guidance on minimizing risk when seeking professional guidance in advance of pursuing help to work within one's home.
In Issue 16 of The OHL Wire, we look at some legal tips for Christmas party behaviour at work and what defines the capacity to make a valid will in Australia. We also look at everything you need to know about the deadline for Christmas holiday child disputes and estate planning for the Christmas holiday. We discuss whether a claim can be made when a family member leaves their entire estate to charity. We check out upcoming events in Sydney and provide you the ultimate checklist for this year's Christmas.
White Collar Crime and Criminals - School of Criminal Justice - U of CincinnatiGary Zeune CPA
I have embedded about a dozen videos on the slides. Click the links to watch the videos......I interviewed Minkow at Lompoc Federal Prison October 22, 1994. Six month later, May 1995, he was my first white collar criminal speaker.
GZ Assessing Control Risk for a Nonprofit - Cancer Society CFO Steals Entire ...Gary Zeune CPA
What's the best way to understand controls in the real world. Fraud cases where controls failed.
Who are the only people that can steal you blind? People you trust.
RESULT: Trust is NOT a Control.
President Reagan: Trust but Verify.
Time for a Break: Managing Leaves of Absence and Accommodating Disabilities (...Financial Poise
Your business likely functions more effectively when your employees are at work doing the work you hired them to perform? What are your rights (and obligations) as an employer when an employee is unable to work due to an illness or injury? Does the Family and Medical Leave Act apply? Do you operate in a jurisdiction that has recently enacted a sick leave law? What happens when an employee requests a reasonable accommodation because of a disability? These types of questions have been confounding employers for years and are likely to grow more complicated as state and local governments step in to fill the voids left at the federal level. Do not despair, though, as this webinar includes discussions of the mistakes commonly made by employers as well as a series of tips and pointers from a panel of experts who will help you navigate these and other thorny issues involving employees who are unable to work for health-related reasons.
To view the accompanying webinar, go to: https://www.financialpoise.com/financialpoisewebinars/on_demand_webinars/managing-leaves-of-absence-and-accommodating-disabilities/
Get the insights you need to elevate your legal practice.
The annual Legal Trends Report sheds light on the most important issues faced within the legal profession. This year’s report features a multi-year analysis of 2,000 law firms’ revenue growth, as well as a survey of 2,000 legal consumers, and a test of 1,000 law firms’ responses to client inquiries. Informed with this research, the report examines:
What differentiates growing law firms from stagnating practices.
What potential clients want when they look for a lawyer.
How today’s law firms fare at interacting with potential clients—and where they can improve.
In this 60 minute webinar, join George Psiharis, Clio’s Chief Operating Officer, and Joshua Lenon, Clio’s Lawyer in Residence, as they explore the 2019 Legal Trends Report in detail to identify the report’s most important findings and contextualize what the data means for legal professionals and firms.
By watching this Legal Trends Report webinar, you will learn:
The biggest takeaways from Clio’s research into 2019 legal trends.
Our top recommended actions for legal professionals based on the report.
Additional insights on how to take a more data-driven approach at your firm.
https://landing.clio.com/2019-Legal-Trends-Report.html
Webinar Series Overview: In today’s world, fraud investigations have become an everyday part of corporate life and the auditor must gain expertise in this area.
The 8 part series will cover the tasks of the fraud auditor, Forensic techniques and tools and the abilities required of the fraud auditor, the type and nature of common frauds, investigating fraud, computer fraud and control, white collar crime, the auditor in court.
This session Forensic and Investigative Audit Reporting
• Types of reporting
• Management
• Board/Audit committee
• Disciplinary action
• Litigation support
• Criminal process
• Follow up and remedial action
We offer the best products on the market today!
Our success is limitless at FES!
Interested in becoming an Independent Sales Agent of FES? Go here to enroll today and start earning!
http://bit.ly/gU3LAj
Proactive Health Care Regulatory Compliance - Proactive Compliance Initiative...Epstein Becker Green
Epstein Becker Green Webinar - "Proactive Compliance Initiatives for Private Equity Platform Companies: Proactive Health Care Regulatory Compliance" - with Attorneys John W. Eriksen, Joshua J. Freemire, and Kevin J. Ryan - October 23, 2018.
While the platform proceeds with expansion and other accretive initiatives, it is also critical to establish a parallel work stream focused on the establishment or expansion of a platform’s compliance program commensurate with the platform’s existing and growing operations. The platform should have an appropriate compliance infrastructure, such as designated compliance personnel, training, background checks for employees, reporting mechanisms for employees, documented remediation of any identified issues, and ongoing self-audits of billing, coding, and documentation. Key subjects of compliance are fraud, waste and abuse, the Health Insurance Portability and Accountability Act of 1996 (HIPAA), the ability to respond to audits, licensure, the corporate practice of medicine, and other key regulatory compliance areas. Establishing and being able to demonstrate an effectively operating compliance function will help lower uncertainties and enhance a platform’s value upon an exit.
The fourth webinar in this series will address different approaches to enhancing compliance initiatives for platform companies to employ as they continue existing operations and expand operations via integrating new acquisitions. These proactive efforts can be effectuated in a cost-effective manner and be a key investment towards enhancing overall value of the growing platform.
Visit https://www.ebglaw.com/events/proactive-compliance-initiatives-for-private-equity-platform-companies-proactive-health-care-regulatory-compliance/
These materials have been provided for informational purposes only and are not intended and should not be construed to constitute legal advice. The content of these materials is copyrighted to Epstein Becker & Green, P.C. ATTORNEY ADVERTISING.
14 05-17 the most common flaws in estate planningBruce Givner
The most common flaws in estate planning including the failure to get started, the failure to maintain fresh documents, the failures in many documents, failures in asset transfers, failure to consider family issues, and failures through overplanning and underplanning.
Welcome to the Team! Recruiting and Hiring, Including Restrictive CovenantsFinancial Poise
You only get one chance to make a first impression, so you want to make sure your company avoids unnecessary missteps when recruiting and hiring employees. Understanding what you can and cannot say during interviews and how to respond when a candidate volunteers information that may be considered “off limits” is essential. At the same time, there are a host of laws being passed throughout the country that address when and what sort of information you can request from applicants regarding their criminal and financial histories. In the event you decide to protect your organization by requiring certain employees to sign some type of restrictive covenants—non-competition, non-solicitation and/or non-disclosure—there are a host of legal and practical issues to consider. This webinar explores these and other issues so that you can be confident, going forward, that you are starting off on the right foot—legally, at least—when you hire new employees.
Part of the webinar series: PROTECTING YOUR EMPLOYEE ASSETS: THE LIFE CYCLE OF THE EMPLOYMENT RELATIONSHIP 2022
See more at https://www.financialpoise.com/webinars/
The RE Investment News is the monthly newsletter for Mid-America Association of Real Estate Investors. MAREI has been serving the real estate investment community in Kansas City since 20014.
Signs You May Have a Problem: White-Collar Crash Course Webinar SeriesEpstein Becker Green
Epstein Becker Green Webinar with Attorney Richard W. Westling - White-Collar Crash Course Webinar Series - October 31, 2017.
Discussion Points:
* Why you can’t ignore internal complaints
* Early signs that you may be under investigation
* The first five things to do in response to an investigation
http://www.ebglaw.com/events/signs-you-may-have-a-problem-white-collar-crash-course-webinar-series/
Take a coffee break every Tuesday in October at 2 p.m. ET to join us for a 15-minute webinar covering white-collar and criminal enforcement issues!
These materials have been provided for informational purposes only and are not intended and should not be construed to constitute legal advice. The content of these materials is copyrighted to Epstein Becker & Green, P.C. ATTORNEY ADVERTISING.
Compliance issues are at the front of every manager's and fiduciary’s mind these days. It used to be that all the worry came from a creative plaintiffs’ bar calling a business's conduct into question, but those days are long gone. Public and private companies are investigated by not only the United States federal government, but also local, state, and foreign governments. Self-regulating entities also add a layer of scrutiny. Under the insulation of the attorney-client privilege, an effective internal investigation can help marshal the facts to inform corporate decisions about past or existing violations and prevent potential future violations. An internal investigation can protect management from the violation and records the company's response to an incident or violation. However, most importantly, it serves to send a clear message that the company is serious about compliance and that it sets transparency as a priority. This webinar surveys recent compliance trends and discusses best practices regarding the attorney-client privilege, joint defense agreements, the use of experts, witness interviews, the consequences of self-disclosure and how to control the impact on the company.
To view the accompanying webinar, go to: https://www.financialpoise.com/financial-poise-webinars/internal-investigations-101-2021/
It’s So Hard To Say Goodbye: Minimizing Risk When Terminating Employees (Seri...Financial Poise
Involuntary terminations are never pleasant, but they are an inevitable part of business. Whether an employee is being let go due to poor performance or serious misconduct, chances are that he or she may take issue with the company’s decision—either during the termination meeting or at some point down the road. In the event the terminated employee decides to visit the nearest Equal Employment Opportunity Commission Office or meet with a plaintiff’s attorney, you want to make sure that you have taken steps to minimize risk and give your organization its best chance to defend against claims of discrimination, retaliation and/or wrongful discharge. This webinar discusses the various issues you should consider not only when you are making the decision to terminate but also in the weeks and months that lead up to that point. Drawing on their experiences as an HR consultant and management-side employment lawyer, the panelists provide practical tips to minimize exposure and best practices for conducting an employee termination meeting.
To view the accompanying webinar, go to: https://www.financialpoise.com/financialpoisewebinars/on_demand_webinars/its-so-hard-to-say-goodbye-minimizing-risk-when-terminating-employees/
Time for a Break: Managing Leaves of Absence and Accommodating Disabilities (...Financial Poise
Your business likely functions more effectively when your employees are at work doing the work you hired them to perform? What are your rights (and obligations) as an employer when an employee is unable to work due to an illness or injury? Does the Family and Medical Leave Act apply? Do you operate in a jurisdiction that has recently enacted a sick leave law? What happens when an employee requests a reasonable accommodation because of a disability? These types of questions have been confounding employers for years and are likely to grow more complicated as state and local governments step in to fill the voids left at the federal level. Do not despair, though, as this webinar includes discussions of the mistakes commonly made by employers as well as a series of tips and pointers from a panel of experts who will help you navigate these and other thorny issues involving employees who are unable to work for health-related reasons.
To view the accompanying webinar, go to: https://www.financialpoise.com/financialpoisewebinars/on_demand_webinars/managing-leaves-of-absence-and-accommodating-disabilities/
Get the insights you need to elevate your legal practice.
The annual Legal Trends Report sheds light on the most important issues faced within the legal profession. This year’s report features a multi-year analysis of 2,000 law firms’ revenue growth, as well as a survey of 2,000 legal consumers, and a test of 1,000 law firms’ responses to client inquiries. Informed with this research, the report examines:
What differentiates growing law firms from stagnating practices.
What potential clients want when they look for a lawyer.
How today’s law firms fare at interacting with potential clients—and where they can improve.
In this 60 minute webinar, join George Psiharis, Clio’s Chief Operating Officer, and Joshua Lenon, Clio’s Lawyer in Residence, as they explore the 2019 Legal Trends Report in detail to identify the report’s most important findings and contextualize what the data means for legal professionals and firms.
By watching this Legal Trends Report webinar, you will learn:
The biggest takeaways from Clio’s research into 2019 legal trends.
Our top recommended actions for legal professionals based on the report.
Additional insights on how to take a more data-driven approach at your firm.
https://landing.clio.com/2019-Legal-Trends-Report.html
Webinar Series Overview: In today’s world, fraud investigations have become an everyday part of corporate life and the auditor must gain expertise in this area.
The 8 part series will cover the tasks of the fraud auditor, Forensic techniques and tools and the abilities required of the fraud auditor, the type and nature of common frauds, investigating fraud, computer fraud and control, white collar crime, the auditor in court.
This session Forensic and Investigative Audit Reporting
• Types of reporting
• Management
• Board/Audit committee
• Disciplinary action
• Litigation support
• Criminal process
• Follow up and remedial action
We offer the best products on the market today!
Our success is limitless at FES!
Interested in becoming an Independent Sales Agent of FES? Go here to enroll today and start earning!
http://bit.ly/gU3LAj
Proactive Health Care Regulatory Compliance - Proactive Compliance Initiative...Epstein Becker Green
Epstein Becker Green Webinar - "Proactive Compliance Initiatives for Private Equity Platform Companies: Proactive Health Care Regulatory Compliance" - with Attorneys John W. Eriksen, Joshua J. Freemire, and Kevin J. Ryan - October 23, 2018.
While the platform proceeds with expansion and other accretive initiatives, it is also critical to establish a parallel work stream focused on the establishment or expansion of a platform’s compliance program commensurate with the platform’s existing and growing operations. The platform should have an appropriate compliance infrastructure, such as designated compliance personnel, training, background checks for employees, reporting mechanisms for employees, documented remediation of any identified issues, and ongoing self-audits of billing, coding, and documentation. Key subjects of compliance are fraud, waste and abuse, the Health Insurance Portability and Accountability Act of 1996 (HIPAA), the ability to respond to audits, licensure, the corporate practice of medicine, and other key regulatory compliance areas. Establishing and being able to demonstrate an effectively operating compliance function will help lower uncertainties and enhance a platform’s value upon an exit.
The fourth webinar in this series will address different approaches to enhancing compliance initiatives for platform companies to employ as they continue existing operations and expand operations via integrating new acquisitions. These proactive efforts can be effectuated in a cost-effective manner and be a key investment towards enhancing overall value of the growing platform.
Visit https://www.ebglaw.com/events/proactive-compliance-initiatives-for-private-equity-platform-companies-proactive-health-care-regulatory-compliance/
These materials have been provided for informational purposes only and are not intended and should not be construed to constitute legal advice. The content of these materials is copyrighted to Epstein Becker & Green, P.C. ATTORNEY ADVERTISING.
14 05-17 the most common flaws in estate planningBruce Givner
The most common flaws in estate planning including the failure to get started, the failure to maintain fresh documents, the failures in many documents, failures in asset transfers, failure to consider family issues, and failures through overplanning and underplanning.
Welcome to the Team! Recruiting and Hiring, Including Restrictive CovenantsFinancial Poise
You only get one chance to make a first impression, so you want to make sure your company avoids unnecessary missteps when recruiting and hiring employees. Understanding what you can and cannot say during interviews and how to respond when a candidate volunteers information that may be considered “off limits” is essential. At the same time, there are a host of laws being passed throughout the country that address when and what sort of information you can request from applicants regarding their criminal and financial histories. In the event you decide to protect your organization by requiring certain employees to sign some type of restrictive covenants—non-competition, non-solicitation and/or non-disclosure—there are a host of legal and practical issues to consider. This webinar explores these and other issues so that you can be confident, going forward, that you are starting off on the right foot—legally, at least—when you hire new employees.
Part of the webinar series: PROTECTING YOUR EMPLOYEE ASSETS: THE LIFE CYCLE OF THE EMPLOYMENT RELATIONSHIP 2022
See more at https://www.financialpoise.com/webinars/
The RE Investment News is the monthly newsletter for Mid-America Association of Real Estate Investors. MAREI has been serving the real estate investment community in Kansas City since 20014.
Signs You May Have a Problem: White-Collar Crash Course Webinar SeriesEpstein Becker Green
Epstein Becker Green Webinar with Attorney Richard W. Westling - White-Collar Crash Course Webinar Series - October 31, 2017.
Discussion Points:
* Why you can’t ignore internal complaints
* Early signs that you may be under investigation
* The first five things to do in response to an investigation
http://www.ebglaw.com/events/signs-you-may-have-a-problem-white-collar-crash-course-webinar-series/
Take a coffee break every Tuesday in October at 2 p.m. ET to join us for a 15-minute webinar covering white-collar and criminal enforcement issues!
These materials have been provided for informational purposes only and are not intended and should not be construed to constitute legal advice. The content of these materials is copyrighted to Epstein Becker & Green, P.C. ATTORNEY ADVERTISING.
Compliance issues are at the front of every manager's and fiduciary’s mind these days. It used to be that all the worry came from a creative plaintiffs’ bar calling a business's conduct into question, but those days are long gone. Public and private companies are investigated by not only the United States federal government, but also local, state, and foreign governments. Self-regulating entities also add a layer of scrutiny. Under the insulation of the attorney-client privilege, an effective internal investigation can help marshal the facts to inform corporate decisions about past or existing violations and prevent potential future violations. An internal investigation can protect management from the violation and records the company's response to an incident or violation. However, most importantly, it serves to send a clear message that the company is serious about compliance and that it sets transparency as a priority. This webinar surveys recent compliance trends and discusses best practices regarding the attorney-client privilege, joint defense agreements, the use of experts, witness interviews, the consequences of self-disclosure and how to control the impact on the company.
To view the accompanying webinar, go to: https://www.financialpoise.com/financial-poise-webinars/internal-investigations-101-2021/
It’s So Hard To Say Goodbye: Minimizing Risk When Terminating Employees (Seri...Financial Poise
Involuntary terminations are never pleasant, but they are an inevitable part of business. Whether an employee is being let go due to poor performance or serious misconduct, chances are that he or she may take issue with the company’s decision—either during the termination meeting or at some point down the road. In the event the terminated employee decides to visit the nearest Equal Employment Opportunity Commission Office or meet with a plaintiff’s attorney, you want to make sure that you have taken steps to minimize risk and give your organization its best chance to defend against claims of discrimination, retaliation and/or wrongful discharge. This webinar discusses the various issues you should consider not only when you are making the decision to terminate but also in the weeks and months that lead up to that point. Drawing on their experiences as an HR consultant and management-side employment lawyer, the panelists provide practical tips to minimize exposure and best practices for conducting an employee termination meeting.
To view the accompanying webinar, go to: https://www.financialpoise.com/financialpoisewebinars/on_demand_webinars/its-so-hard-to-say-goodbye-minimizing-risk-when-terminating-employees/
Navigating the world of forex trading can be challenging, especially for beginners. To help you make an informed decision, we have comprehensively compared the best forex brokers in India for 2024. This article, reviewed by Top Forex Brokers Review, will cover featured award winners, the best forex brokers, featured offers, the best copy trading platforms, the best forex brokers for beginners, the best MetaTrader brokers, and recently updated reviews. We will focus on FP Markets, Black Bull, EightCap, IC Markets, and Octa.
At Techbox Square, in Singapore, we're not just creative web designers and developers, we're the driving force behind your brand identity. Contact us today.
LA HUG - Video Testimonials with Chynna Morgan - June 2024Lital Barkan
Have you ever heard that user-generated content or video testimonials can take your brand to the next level? We will explore how you can effectively use video testimonials to leverage and boost your sales, content strategy, and increase your CRM data.🤯
We will dig deeper into:
1. How to capture video testimonials that convert from your audience 🎥
2. How to leverage your testimonials to boost your sales 💲
3. How you can capture more CRM data to understand your audience better through video testimonials. 📊
Digital Transformation and IT Strategy Toolkit and TemplatesAurelien Domont, MBA
This Digital Transformation and IT Strategy Toolkit was created by ex-McKinsey, Deloitte and BCG Management Consultants, after more than 5,000 hours of work. It is considered the world's best & most comprehensive Digital Transformation and IT Strategy Toolkit. It includes all the Frameworks, Best Practices & Templates required to successfully undertake the Digital Transformation of your organization and define a robust IT Strategy.
Editable Toolkit to help you reuse our content: 700 Powerpoint slides | 35 Excel sheets | 84 minutes of Video training
This PowerPoint presentation is only a small preview of our Toolkits. For more details, visit www.domontconsulting.com
Discover the innovative and creative projects that highlight my journey throu...dylandmeas
Discover the innovative and creative projects that highlight my journey through Full Sail University. Below, you’ll find a collection of my work showcasing my skills and expertise in digital marketing, event planning, and media production.
Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
The 10 Most Influential Leaders Guiding Corporate Evolution, 2024.pdfthesiliconleaders
In the recent edition, The 10 Most Influential Leaders Guiding Corporate Evolution, 2024, The Silicon Leaders magazine gladly features Dejan Štancer, President of the Global Chamber of Business Leaders (GCBL), along with other leaders.
Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
price and product quality), as well as assessing competitive and market conditions
(i.e., industry structure in the language of economics).
Top mailing list providers in the USA.pptxJeremyPeirce1
Discover the top mailing list providers in the USA, offering targeted lists, segmentation, and analytics to optimize your marketing campaigns and drive engagement.
3.0 Project 2_ Developing My Brand Identity Kit.pptxtanyjahb
A personal brand exploration presentation summarizes an individual's unique qualities and goals, covering strengths, values, passions, and target audience. It helps individuals understand what makes them stand out, their desired image, and how they aim to achieve it.
An introduction to the cryptocurrency investment platform Binance Savings.Any kyc Account
Learn how to use Binance Savings to expand your bitcoin holdings. Discover how to maximize your earnings on one of the most reliable cryptocurrency exchange platforms, as well as how to earn interest on your cryptocurrency holdings and the various savings choices available.
An introduction to the cryptocurrency investment platform Binance Savings.
GZ Ethics: When CPAs Make the Headlines
1. Ethics:
When CPAs MAKE the Headlines
Gary Zeune, CPA
10356 Wellington Blvd. | Suite D
Powell, OH 43065
614-761-8911
www.TheProsAndTheCons.com
gzfraud@TheProsAndTheCons.com
4hv3.1