EDWARD J. McMILLAN CERTIFIED PUBLIC ACCOUNTANT CERTIFIED ASSOCIATION EXECUTIVE FRAUD EXAMINER POST OFFICE BOX 771 FOREST HILL, MD 21050 Telephone and FAX: 410/893-2308 email: emcmillan @ sprintmail.com website: www.nonprofitguru.com Professional Experience Speaker, Writer, Consultant and Fraud Examiner Nationally recognized speaker on not-for-profit financial and management topics since 1992 for the United States Chamber of Commerce, the American Society of Association Executives, the American Institute of Certified Public Accountants, the American Chamber of Commerce Executives, the International Association of Convention and Visitor Bureaus and the American Bar Association. Authored five books on not-for-profit financial management, three of which are in their second edition. Employment History: American Correctional Association Finance and Membership Director Associated Builders and Contractors Controller Education University of Baltimore, Baltimore, MD Bachelor of Science, with honors Received academic scholarship and did graduate work Catonsville Community College, Catonsville, MD Associate in Arts, with honors Received appointment to the United States Naval Academy Selected Accomplishments First recipient of the United States Chamber of Commerce's Excellence in Teaching Award, 1997. Appointed Faculty Chair for Finance, United States Chamber of Commerce's Institutes for Organization Management in 1992 and currently holds this position. Selected as a faculty member of the Institute in 1982 and continues to teach financial and management courses to association and chamber of commerce executives at seven universities. Certified Public Accountant, State of Maryland Certified Association Executive, American Society of Association Executives Appointed to the faculty of the American Institute of Certified Public Accountants Appointed to the faculty of the American Society of Association Executives' Executive Development Program Appointed to the faculty of the American Chamber of Commerce Executives. Appointed to the faculty of the International Association of Convention and Visitor Bureaus Frequent keynote speaker and lecturer for national and regional associations and Chambers of Commerce Publications Books: "Model Policies and Procedures for Not-for-Profit Organizations," John S. Wiley & Sons, 2003, Third edition. "Essential Financial Consideration for Not-for-Profit Organizations," John S. Wiley & Sons, 2003, Third edition. "Budgeting and Financial Management Handbook for Not-for-Profit Organizations," John S. Wiley & Sons, 2003, Third edition. "Guide to Fringe Benefits for Not-for-Profit Organizations," United States Chamber of Commerce, 1997. "Complying with SFAS #116 and #117," McGraw-Hill, 1996. (Republished with permission by the United States Chamber of Commerce as "Guide to the New Accounting Rules: Implementing SFAS #116, #117 and #124", 1996 and by the American Chamber of Commerce Executives as "The Chamber of Commerce's Guide to the New Accounting Rules"). "Fraud and Embezzlement: How it Happens and How to Avoid it - A Guide for Not-For-Profit Organizations," Harwood Publishing, 2003 Note: Customized versions of the first three books noted were all republished with permission by the American Chamber of Commerce Executives and the International Association of Convention and Visitor Bureaus. Articles The American Chamber of Commerce Executives publishes articles provided on financial management topics in each edition of their magazine, Chamber Executive. "Is Your Association Ripe for Embezzlement?" cover article in Association Management magazine, American Society of Association Executives, 1995. (Republished with permission by several other national publications.) "Building a Strong Financial Base" chapter in Business Associations for the 21st Century, Center for International Private Enterprise, 1997. "Independent Financial Audits" article in Association Management magazine, American Society of Association Executives, 1995. "How to Protect Your Association's Financial Operation" article in Dollars and Cents newsletter, American Society of Association Executives, 1993. "Building a Strong Financial Base" chapter in Business Associations in the 21st Century, The Center for International Private Enterprise, 1197, 1999. "Diversified Revenues Spell Success" article in Association Management magazine, American Society of Association Executives, 1991. "Financial Responsibilities of Volunteer Boards of Directors" article in Leadership magazine, American Society of Association Electives, 1991. "Financial Management" chapter in Attracting, Organizing and Keeping Members, American Society of Association Executives, 1989. Contributing author to Business Associations for the 21st Century, Center for International Private Enterprise, 1997 Contributing author to the Essentials of the Profession Learning System, American Society of Association Executives, 2002. Additionally, have had several articles published by national and regional association and chambers of commerce magazines and newsletters. Military Unites States Marine Corps, veteran Professional Memberships American Institute of Certified Public Accountants American Society of Association Executives National Speakers Association Greater Washington Society of Association Executives Maryland Association of Certified Public Accountants National Capital Speakers Association Society of Certified Fraud Examiners Speaking and Consulting Engagements Allied Societies of the American Society of Association Executives: Alabama California Central Florida Chicago Cleveland Colorado Dallas/Ft. Worth Empire State Florida Georgia Greater Washington, DC Illinois Indiana Inland Northwest Iowa Kentucky Louisiana Maryland Michigan Midwest Minnesota Missouri Montana New England North Carolina Northern California Ohio Oregon Pennsylvania Pittsburgh Tallahassee Tennessee Texas Vermont Virginia Washington Western States Wisconsin Chambers of Commerce: United States Chamber of Commerce American Chamber of Commerce Executives Albany, OR Alexandra, VA Annapolis, MD Arizona Augusta, GA Birmingham, AL California Carroll County, MD Casa Grande, AZ Charleston, SC Chattanooga, TN Chenago County, NY Columbus, OH Federal Way, WA Florida Green Bay, WI Illinois Lancaster, PA Las Vegas, NV Louisiana Maine Maryland Massachusetts Medford/Jackson Cty., OR McKinney, TX McMinnville, OR Michigan Mid-America Minnesota Minot, ND Mississippi Montgomery, AL Nebraska New Jersey Northwest Chamber Leaders Ohio Oklahoma Pennsylvania Phoenix, AZ Portland, ME South Carolina South Lake Tahoe Texas Tompkins County, PA Virginia Washington Western States Wisconsin Yates County, NY Chapters of the American Institute of Certified Public Accountants: Colorado Idaho Indiana Iowa Louisiana Maryland Michigan Minnesota Missouri New York North Carolina Tennessee Washington, DC Washington Wisconsin United States Chamber of Commerce Institutes for Organization Management: College of Charleston Colorado College San Jose State University Southern Methodist University Stanford University UCLA University of Arizona University of Colorado University of Delaware University of Georgia University of Notre Dame University of Oklahoma University of San Diego Villanova University Other Organizations: A. G. Edwards Investments American Advertising Association Academy for Education Development American Association of School Administrators American Association for Marriage and Family Therapists American Automobile Dealers Association American Bar Association American College of Emergency Physicians American Council of Independent Businesses American Hotel and Motel Association American Hotel Foundation American Industrial Hygiene Association American Institute of Architects American Institute of Banking American Nurses Association American Press Association American Psychological Association American Wholesale Auto Parts Association Anne Arundel Community College, Maryland Associated Builders and Contractors Association of Appliance Parts Distributors Association for Financial Professionals Automobile Dealers Association of North Dakota Automotive Trade Association Executives Building Owners and Managers Association California Association of Realtors Camp Fire Boys and Girls Carolina Roofing & Sheet-metal Contractors Association Center for International Private Enterprise Certified Destination Management Executives Chi Phi Fraternity Cleveland Automobile Dealers Association Community Associations Institute Community Financial Services Association of America Consensus Management Group Construction Specifications Institute County Commissioners Association of Pennsylvania Eastern Building Materials Association Executive Director, Inc. Farm Equipment Manufacturers Association Finance and Administration Roundtable Florida Association of Chamber Professionals Florida Association of Realtors Georgia Association of Realtors Georgia Automobile Dealers Association Georgia Utility Contractors Association Golden State Builders Exchange Greater Raleigh Association of Realtors Harrisburg Automobile Dealers Association Heager and Associates Healthcare Information & Management Systems Society Heart of America Associated Builders and Contractors Human Life International Idaho Automobile Dealers Association Independent Insurance Agents of North America Illinois Association of Rehabilitation Facilities Illinois Farm Bureau Illinois Land Improvement Contractors Association Indiana Constructors Indiana Tennis Association Inland Northwest Associated General Contractors International Association of Chiefs of Police International Association of Convention & Visitors Bureaus International Society of Restaurant Association Executives Kentucky Automobile Dealers Association Land Improvement Contractors of America Leadership Anne Arundel County, MD Lenexa, KS Convention & Visitors Bureau Loma Linda Association of Veterans Research Louisiana Automobile Industries Association Louisiana Retailers Association Lumberjack RC&D Council Mail Advertising Services Association Managed Futures Association Marine Corps Association Marine Corps Foundation Maryland Society of Accountants Medical Society of the District of Columbia Mid-America Associated Builders and Contractors Mid-America Association of Realtors Mid-America Equipment Retailers Association Minnesota Association of School Administrators Mississippi Bar Association Mississippi Trial Lawyers Association National Arborists Association National Association of Bar Executives National Association of Elementary School Teachers National Association of Home Builders National Association of Insurance & Financial Advisors National Association of Life Underwriters National Association of Mortgage Brokers National Association of Plumbing- Heating-Cooling Contractors National Association of Professional Mortgage Women National Association of Realtors National Association of Secondary School Principals National Association of Social Workers National Association of Trial Lawyer Executives National Association of Trust Audit and Compliance Professionals National Association of Veterans Research & Education National Automobile Dealers Association National Bowling Proprietors Association National Cattlemen's & Beef Association National Child Care Association National Guard Executive Directors Association National Health Lawyers Association National Newspaper Association National Retail Federation National Roofing Contractors Association National Parks Cooperating Association National Utility Contractors Association Nebraska Independent Community Bankers Association New Car Dealers Association of Metropolitan Dallas New England Newspaper Association New Hampshire Lodging Association New Jersey Association of Realtors New York Automobile Dealers Association New York Land Improvement Contractors Association New York State Association of Realtors Newspaper Association Managers North Carolina Academy of Trial Lawyers North Carolina Association of Realtors North Carolina Automobile Dealers Association North Carolina Medical Society North Coast Builders Exchange North Dakota State Bar Association North Dakota Automobile & Truck Dealers Association Ohio Home Builders Association Ohio-Michigan Equipment Dealers Association Ohio State Bar Association Oncology Nursing Society Oregon Dental Association Oregon State Bar Association Oregon Federation of Independent Schools Oregon Loggers Association Partners for International Training Pennsylvania Associated Builders and Contractors Pennsylvania Automobile Dealers Association Pennsylvania Convention & Visitors Bureau Pennsylvania County Commissioners Association Pennsylvania Propane Gas Association Pittsburgh Automobile Dealers Association Raleigh Regional Association of Realtors Retail Merchants Association of Greater Richmond San Jose Board of Realtors School Administrators Association of New York State Sheet-metal & Air Conditioners Contractors National Association Sioux Falls Convention & Visitors Bureau Society of Bowling Proprietor Association Executives Society for Human Resource Management South Carolina Automobile Dealers Association Southern Building Materials Association Southeast Pennsylvania Associated Builders And Contractors State of the World Forum State University of West Georgia SUPERCHEX Takoma-Pierce County Association of Realtors Tennessee Automobile Dealers Association Texas Association of Convention & Visitors Bureaus Texas Association of Realtors Texas Bar Association Tri-State Association of Realtors United States Chamber of Commerce's Committee of 100 United States Tennis Association United States Tennis Association - Midwest Section Utah Automobile Dealers Association Vermont Grocers Association Virginia Automobile Dealers Association Washington, DC Area New Car Dealers Association Washington Association of Realtors Western Automobile Trade Association Executives Western Conference of Association Executives Western Pennsylvania Golf Association West Virginia Automobile Dealers Association Wisconsin Association of Life Underwriters Wisconsin Manufacturers & Commerce