Christopher E Fogal, CPA, PA Director Licenses: CPA  Chris is married with three children and two grandchildren. He is originally from Pennsylvania and came to Florida in 1974, settling in St. Lucie County in 1980. He is a Certified Public Accountant, with a degree from New York Institute of Technology. Before becoming a director of Fogal and Associates, LLC he was managing partner of Fogal, Lynch, Johnson & Long for 14 years. Prior to that he was a staff accountant with Arthur Andersen & Co. in New York, and Manager of Finance for Ryder Truck Rental, Inc., in Miami. Chris was a founder and director of Port St. Lucie National Bank, and is currently serving on the board of Seacoast Bank (formerly First National Bank and Trust Company of Stuart) a publicly held company. He is a Rotarian and a Paul Harris Fellow. Previously he has been Chairman of the St Lucie West Board of Supervisors, served as director for the Workforce Development Board and served as treasurer for the St. Lucie County Education Foundation. He currently serves on the Finance Committee of St. Lucie County and is Chairman of the Salvation Army Advisory Board. Chris is past president of the Greater Port St. Lucie Chamber of Commerce. Chris is a sponsor of the Young Floridian Award Program, and has always been active in the development of Port St. Lucie youth, through involvement and coaching of football and baseball youth leagues. Chris is a member of the American Institute of Certified Public Accountants, the National Associated CPA Firms, the Florida Institute of CPA's , and is currently chairman of the FICPA ElderCare committee. Email: cfcpa@bellsouth.net  Staci L Ludwig, CPA/ABV, PA Director Licenses: CPA/ABV Specialties: Accredited in Business Valuations  Staci graduated from Florida Atlantic University and has been the accounting field for over 20 years. Prior to becoming a director with Fogal and Associates, LLC she was tax manager for Fogal, Lynch, Johnson & Long. Prior to that she worked as comptroller in a number of industries including the health industry, the construction industry, property management and banking. Staci lives in Fort Pierce with her husband and three children. Both she and her husband are originally from Florida. Email: sllcpa@bellsouth.net     Thomas E Long, CPA Accountant Licenses: CPA  Thomas began his career in public accounting in June 2002 with Chris Fogal. He has experience with individual, partnership, corporate and ficuciary tax return preparation, not-for-profit auditing, financial statement compilation and payroll tax reporting. Thomas graduated from the University of Florida Fisher School of Accounting with a Masters of Accounting in May 2002. He performed his undergraduate studies at the College of William and Mary, where he graduated with a Bachelors of Business Administration in May 2001 and represented the College as a member of the varsity golf team. Thomas is a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. Born and raised in St. Lucie County, Thomas attended Port St. Lucie High School and recieved the Young Floridian Award for Mathematics in 1997. Thomas is involved in the community through his participation on the St. Lucie County Habitat for Humanity Board of Directors, and he enjoys reading, sports and cooking in his spare time. Email: telcpa@bellsouth.net Theresa Oien, CPA Tax Manager Licenses: CPA Email: tmocpa@bellsouth.net