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Spotlighting ASA’s Houston Chapter’s Upcoming Rock Star Workshop

ASA’s Houston Chapter is set to offer an Expert Witness Workshop and Mock Trial on November 3, 2023, from 8:30 AM – 5:30 PM in the Bellaire/Galleria area of Houston, Texas and online.

The event will feature a mock courtroom with professional attorneys, judge and expert witnesses, and provide hours of CE/CPE/CFLC/MCFLC/MCLE educational credits.

Learning Objectives:

• Understand the role and process of the expert witness appraiser or professional when testifying in a mediation.
• Understand the role and process of the expert witness appraiser or professional when testifying in a deposition.
• Understand the role and process of the expert witness appraiser or professional when testifying in a court of law.
• Demonstrate proper testimony skills and the proper manner in which to explain and educate an opinion of value presented in an appraisal or professional report.
• Learn the appropriate manner in which to educate a trier of fact about an expert witness’ opinion.
• Understand the utilization of expert witness testimony to educate triers of facts, and learn an overview of the standards required of appraisers, including Ethics Rule obligations.

Event Participants:

Keynote Speaker and Presiding Judge: Hon. Michael Landrum

Participating Attorneys: Denise Peterson, JD, FCIArb; Denise Adkison-Brown, PLLC; and James Smith, Crain, Caton & James

Expert Witnesses: Christine York, GG, ASA, Master Gemologist; Scott Miller, ASA, Region 3 Governor; Jeffrey L. Hays, ASA; Amy J. Lawch, ISA AM, GG, JVA, AGA; Horacio Correa, ASA; and Melanie Modica, ASA, ARM ISA AM.

Price: $50 for ASA Houston Chapter Members; and $150 for the general public.

Includes: Continental Breakfast, Texas BBQ Lunch, Snacks and Happy Hour.

Register at HoustonAppraisers.org.

Download the event flyer.

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The conference agenda will feature presentations from nationally recognized speakers who are profession leaders, covering a range of fair value measurement and valuation topics, as well as other current and future expected trends regarding the FASB, SEC and international accounting standards.

Our current lineup includes:

Marianna Todorova, CFA, CPA/ABV | Kroll, LLC
Marianna Todorova, CFA is a Managing Director in the Office of Professional Practice (OPP) of Kroll (formerly Duff & Phelps), with over 25 years of experience. In her role, Marianna provides technical and application guidance on valuation issues in the context of financial reporting, assists in the development and implementation of best practices and quality control, and engages with standard setters, regulators, public accounting firms, and professional organizations on valuation- and industry-related issues.

Mark O. Smith | AICPA
Mark is the Director of Valuation Services with the AICPA’s Forensic and Valuation Services (FVS) section where he oversees the Certified in Entity and Intangible Valuations credential (CEIV), Accredited in Business Valuation credential (ABV), and Certified in the Valuation of Financial Instruments credential (CVFI). Mark is also responsible for monitoring and managing advocacy efforts that impact AICPA members in coordination with the AICPA’s FVS Executive Committee and Business Valuation Committee. Mark was a member of the Performance Standards workstream of the Fair Value Quality Initiative where he acted as technical author. The Performance Standards workstream was responsible for the development of the CEIV’s Mandatory Performance Framework and the Application of the Mandatory Performance Framework. Prior to joining the AICPA, Mark was an auditor with a focus in the technology and life sciences industries.

Mark Zyla, ASA | Zyla Valuation Advisors, LLC
Mark Zyla is the Managing Director of Zyla Valuation Advisors LLC. He has over 35 years of experience in business valuation and litigation services, with a particular focus on valuation issues in financial reporting, litigation consulting and valuation issues in tax reporting requirements. He is a frequent presenter, author and instructor on valuation issues. Mr. Zyla has been a designated member of ASA for 31 years, an active volunteer and currently serves on ASA’s Business Valuation Discipline Committee as a Member At-Large.

Gary Roland, CPA, CFA, CEIV | Kroll, LLC
Gary Roland joined Duff & Phelps (rebranded as Kroll) in 2005. He is a managing director in the Philadelphia office and part of the Office of Professional Practice, which interacts with financial reporting standard setters and regulars, tax authorities, audit firms and professional associations with the objective of supporting client facing efforts throughout the firm.

Mark Edwards, CPA, CFA, ABV | Grant Thornton
Mark Edwards is a partner in Grant Thornton’s Valuation Services practice and serves as the practice leader for the Mid-South market territory. Prior to joining Grant Thornton, Mark served more than 13 years with Arthur Andersen and other national valuation firms.

Amanda Miller, Ph.D. | EY
Amanda Miller is a Valuation Audit Assist Leader at Ernst & Young, LLP with over 15 years in the industry. She also serves as co-chair of the AICPA “Cheap Stock” task force (revising the guide in 2020) and was co-chair of the AICPA PE/VC task force for the guide that was published in 2019. Her projects focus on assisting clients in understanding fair value issues, and on valuing complex securities such as options, warrants, preferred & common stock, performance awards, convertible notes, debt and related embedded derivatives, loan portfolios and contingent considerations.

Vincent Covrig, Ph.D., CFA | Crowe LLP
Vincent Covrig is a principal in the Crowe LLP advisory services group specializing in providing financial transaction valuations across multiple areas. Vincent has published significant research results and taught graduate, undergraduate, and corporate training classes at domestic and international universities.

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This month we celebrate the success of the 2023 ASA International Conference, as well as look at recent strategic partnership/membership development efforts, spotlight education accomplishments and upcoming offerings; and issue an important reminder for members.

2023 ASA International Conference

ASA’s 86^th annual conference lived up to its reputation as being the profession’s main event and New Orleans was the perfect backdrop for attendees from around the world to learn and connect. Over 600 professionals participated in the hybrid event with 75% participating in-person and 25% virtually. Outside the U.S., attendees from 16 countries were represented including Australia, Barbados, Brazil, Bulgaria, Canada, Colombia, Czech Republic, India, Israel, Japan, Mexico, Saint Lucia, Serbia, Spain, Taiwan and the United Kingdom.

Before the event, a line-up of pre-conference courses and golf outing were held. Congratulations to Matt Kaufman, ASA, Jason Kimball, ASA, Bill Tomlinson and Craig Warren for winning and Andy Dzamba for winning closest to the pin.

The event kicked off with an inspiring keynote address from IVSC CEO Nick Talbot, followed by two full days of programming featuring 70 educational sessions across six discipline tracks, the ASA Annual Business Meeting, ASA Educational Foundation Silent Auction, Welcome Reception, Awards Luncheon, Rising Stars Happy Hour, Personal Property M.S. Rau Gallery Reception and Post-Conference Tour, and sponsorships & exhibits from 21 industry partners.

It was especially great to welcome and host a group of distinguished guests, as well as a group of students from local universities.

For those unable to attend, be sure not to miss our full event recap to be posted to the ASA Blog and spotlight in the November ASA Valuer e-newsletter. Recorded sessions will be available for post-event viewing or purchase shortly. View our list of 2023 ASA Award Winners or watch a recording of the luncheon ceremony. Be sure to save the date for next year’s event to be held September 15-17 at the Hilton Portland Downtown in Portland, OR. Website and registration to open in March 2024.

Strategic Partnerships/Membership Development

While at the 2023 ASA International Conference, I had the opportunity to provide a sneak peek of a promotional video that featured member testimonials and showcased how ASA connects appraisers or those looking to become one with a professional community of experts to help advance their career or business. The video and follow-up discipline-centric shorts will be posted to ASA’s YouTube and TikTok channels and ASA’s website and promoted on social media. View the “Why Join?” video. For more information about ASA’s new “Why Join” phase in The ASA Difference Campaign and how you can help, view our latest announcement.

Also at the Conference, during the annual awards luncheon, we played a member spotlight video featuring Donald Osborn, ASA with special guest Jay Leno. View the Osborn-Leno video.

I also recently had the opportunity to sit down with Amy Timmerman of The Appraisal Foundation and discuss ASA as part of their Appraisal Talk podcast. You can watch the recorded episode here.

Additionally, ASA was a supporting partner of the 2023 IVS-IVSC Business Valuation Conference held earlier this month in Singapore and online.

Other upcoming industry events ASA is scheduled to participate in include: the 2023 NBAA Business Aviation Convention & Exhibition, October 17-19, 2023 in Las Vegas, NV; V20 Valuation Summit & Conference, October 27-29 in New Delhi, India; and Corporate Jet Investor Miami, November 6-8 in Miami, FL.

Education Spotlight

We have a full schedule of upcoming classes & webinars and conferences & events. Notable mentions include:

• 2023 ASA Aircraft Asset Management Special Event, October 15
• 2023 Litigation in Valuation Conference, November 30
• 2023 ASA Fair Value Conference – Winter, December 7
• New real property webinar series, October 11-December 13
• Report writing courses for PP, October 17 and ARM, November 29
• New MTS International Valuation Course, December 12-14
• Basic Fundamentals of Business Valuation. November 13-15 and April 1-3

Important Reminder

Earlier this year, ASA launched a new online member community called ASAConnect. The new tool is generating a lot of excitement and we are seeing a growing number of ASA members joining and using, including new first-time users. Members who have yet to join are encouraged to do so. View our “Everything You Need to Know” announcement for help in getting started.

Looking for more Message from the CEO updates by Johnnie White? Visit ASA’s online newsroom here.

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Spotlighting why to support ASA’s Educational Foundation.

ASA’s Educational Foundation plays a critical role in carrying on educational research and charitable activities related to the advancement of the appraisal profession. This includes providing grants to aspiring appraisers. To help illustrate the difference the organization makes a series of videos were produced featuring testimonials from recipients.

Below are transcripts from the video stories of these three individuals.

John Henley (PP)

Hi, I’m John Henley. I live and practice in Portland, Oregon. My specialty is books and man scripts and archives, and I have been with ASA since 2008. But I’ve done appraisals going all the way back to the 1980s. I’ve been in the book business in some sense since I was a teenager in the 1960s, and so valuation has always been part of my job because people are always asking me, what’s this worth? In 2008, the book business tanked, and one of the casualties was my business. So, I found myself unemployed. And to make matters worse, the bookstore that I owned part of caught fire and burned own when nobody was there watching. I was in my mid-fifties and I had no prospects. Who’s going to hire a used bookseller? Well, here I was, the manager of the buying used book buying and rare book buying at just I started ended up doing a lot of appraisals just because there’s nobody else. Now, it just so happened that one of my clients was Senator Mark Hatfield from Oregon. Asked the senator, I said, could you do me a favor and call some of your friends and ask them which organization they would recommend? So, he did, and then he got back to me, and he said all of his friends in the House of Representatives said flat out, the American Society of Appraisers is the one to join. And I said, why? And they said, Higher standards of education. And so, you’re going to get the best quality education. A fellow by the name of Patrick Ila, who appraises personal property in Los Angeles, took interest in me and he said, well, when are you going to get your accreditation? I said, well, I don’t know, I don’t have any money. And he said, well, you know, you can get grants, I got a grant. And my education for all four POV courses was paid for by the foundation. Well, those courses changed my life. Those courses changed my professional and personal life. At the courses, I made friends for life. I’m not kidding people who now I will say, are some of my very best friends I met in that course. I also met the amazing professors Sandy Patty, the late Edie Yeoman’s and Fran Zieman, many of whom, everybody I met at that has now a dear friend for life. And I’ve worked with all of them, professionally and non-professionally, just pal around. What did the ASA Educational Foundation can do for me? Well, it made my accreditation possible. Educational foundation changes lives, and it changes lives for the better.

Watch my ASAEF story at https://bit.ly/45nJdf4.

Lily Yu (PP)

My name is Lily Yu and I am a personal property appraiser. I am a candidate member for the USA.I live in San Francisco. I work primarily in California, but I love to travel, and I will not turn down any assignments to work anywhere in the world, wherever I’m needed. I first came to the valuation profession through my clients. I’ve been an art advisor for over ten years, and it was my client’s needs that pushed me to become an appraiser. It was not a difficult choice to make. It was actually the natural choice to make and a natural progression. And I’m really glad that I’ve gone down this path. What is great about ASA training is that it is not just a how-to, it’s not just a training. And then they let you go and say good luck. No, they are with you. The organization is with you. There’s so much value in the POV principles, evaluation of courses, but it’s so much more than just learning how to research and write a report. Joining the ASA has connected me to a whole world of specialists and who are there to support me and to help me be the best appraiser that I can be. I am so grateful to the Education Foundation that has given me so much, that has given me the training and the support I need to be an excellent art appraiser. I love that I feel like my work and my time is going towards a very worthwhile organization that helps so many people. I am so proud to be a part of the ASA.

Watch my ASAEF story at https://bit.ly/46AsJkC.

Lucas Pasqualini de Lima (BV)

I went to specialize myself a little further in minority and noncontrolling value. We don’t have many guidelines and institutions in Brazil that we can study with. So I believe the ASA is one of the best places I can go to. I started working as an intern and ASA was always a guideline. I always knew ASA since I started working. He offered courses that I could continue studying with them to gain further knowledge. And I realized that a few months ago, right before coming to Miami. That’s when I saw the opportunity to be closer not only to ASA but that people who work for ASA and who are ASA accredited members. So that’s when I got more involved with the ASA as well. One simple course would cost like five to six minimum salaries in Brazil. So it can be very expensive for us to pay for this kind. Of course, ASAEF gives the opportunity to people that usually couldn’t afford to do a course like that to get access to this kind of schooling, being part of the ASA, doing all the classes with the ASA. When I go back to Brazil, I’ll be able to share this content with all the people that I work for, I work with, and I’ll be able to disseminate the knowledge with them. And also I believe it will be a trigger for many people that want to get continuous education to look for this kind of thing, to look outside of Brazil, to world-class courses and to gain further knowledge and to improve our market. Because it’s a very young market yet and it’s improving every day, it’s growing every day. And I believe it’s not only for personal growth, for professional growth, it’s also for personal growth. You get to meet a lot of people that share interests with you, but not only working know, after all, everybody’s a person, it’s not only professional, so you get to meet a lot of people as well. So it’s been great for me to being close to the ASA.

Watch my ASAEF story at https://bit.ly/3tvnCUv.

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Donate or apply for a grant today! www.appraisers.org/ASAEF

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ASAʼs Educational Foundation (ASAEF) is a separate, nonprofit corporation established by ASA and chartered in 1967. The mission of the ASAEF is to carry on educational research and charitable activities related to the advancement of the appraisal profession. ASAEF is exempt from income tax as a 501(c)3 organization; thus, contributions are deductible as charitable contributions. The foundation is managed by a board of directors, four of whom serve as officers. The directors are appointed by ASAʼs Board of Governors and sit as trustees but have no other legal connection with ASAEF, which manages its affairs independently of ASA. The foundation is supported by contributions and proceeds from its annual silent auction.

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Don’t be a victim – stay vigilant against phishing attempts.

Hackers use fraudulent practices to spoof people into giving up their data. The most common technique is e-mail phishing. Hackers send messages that appear legitimate or look like they’re from someone you trust so that you engage with the message or click on malicious attachments. Recently an e-mail was sent to ASA members that looked like it was from our International President, which wasn’t the case, it was a phishing e-mail.

If something seems fishy…it’s probably phishing. Here are some tips to keep in mind to avoid falling victim:

• Double-check that the sender’s e-mail address matches who they claim to be.
• Don’t click a link or download from someone you don’t know or weren’t expecting.
• Don’t reply to a suspicious e-mail or message from an e-mail you don’t recognize.
• Inform ASA of potential attempts at asainfo@appraisers.org.

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ASA is set to present at the NBAA|BACE, the world’s largest business aviation event where game-changing innovation takes center stage. NBAA|BACE is your ultimate opportunity to interact with thousands of dedicated and visionary individuals and explore technologies that are driving the excitement, safety and sustainability of aviation.

Here is a spotlight on ASA’s upcoming session:

Aircraft Valuation: Changing Values in a Changing Market
Tuesday, October 17, 2023, from 1:00-2:00 PM
Las Vegas Convention Center, N255

Moderator:

• Johnnie White, CEO, ASA

Panelists:

• JoAnne Arruda, ASA, VP of Administration, AircraftPost Inc.
• Chris Reynolds, ASA, Associate Editor, Aircraft Bluebook, Aircraft Bluebook
• Jeff Dorrough, ASA, VP Asset Management, Mente Group
• Don Dwyer, Managing Partner, Guardian Jet
• Brad Harris, President/CEO, Dallas Jet International, LP

Description:

The aircraft valuation market is constantly evolving. Knowledge and understanding of emerging trends and their potential impact on the market is essential for aircraft owners, operators and investors to make informed decisions. Exploring the impact of these trends on aircraft valuation practices can help you stay ahead in the ever-changing aircraft valuation market. Whether you’re an aircraft owner, operator or investor, keeping up with aircraft valuation market trends is essential to optimize the value of your aircraft. Our expert panel of leading aircraft brokers and appraisers will discuss emerging trends and their impact on aircraft valuation and will show you how you can evaluate aircraft based on their condition, maintenance history and market trends. They’ll also explain how to optimize aircraft value through proper maintenance, upgrades to include the latest in avionics, engines and other modern technology, and market-positioning strategies.

ASA will also be hosting a special event before the NBAA-BACE for appraisers and lenders involved in the financing and leasing of business aircraft. The 2023 ASA Aircraft Asset Management Special Event will be held October 15, 2023, at the Wheelhouse at The LINQ in Las Vegas, NV and is sponsored by JSSI. To register or for complete event details, visit https://bit.ly/3sdVEw6 or call (800) 272-8258.

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Don’t miss your opportunity to engage with these industry leaders in this pre-NBAA event. Enjoy exclusive content and one-on-one networking giving you insights into key industry issues.

Meet The Presenters

Delray Dobbins leads Sales and Global Strategy for Pratt & Whitney Canada’s Eagle Service™ Plan (ESP™), an engine maintenance program for the corporate jet segment. Since joining the company in May 2018, Delray has worked closely with business jet customers, industry influencers, and other key stakeholders to continue to enhance P&WC’s ESP maintenance program offerings.

George Kleros is a Senior Vice President at Jet Support Services headquartered in Chicago, IL. Responsible for Strategic Event Management and Fleet Management. He has been actively involved in business and general aviation in various capacities for more than 38 years. He is an accredited ASA Senior Appraiser, holds an FAA Power Plant and Airframe rating which he received in 1987 and an Inspector Authorizing since 1989.

Greg Ryan is a Senior Sales Director for GE OnPoint services, CT7 ECMP and North American Turboprop sales. Prior to his current role, Greg had worked for Pratt & Whitney Canada for over 8 years as a Field Service Representative where he supported all PWC powerplant platforms operating in Central America and back up for OEM airframe facilities in FL.

Zach Ungerleider is a MSP Sales Manager for Honeywell, responsible for MSP Engine sales for the United States, Canada & APAC regions. He is a a certificated Airframe & Powerplant Mechanic and Instrument rated pilot. In 2001 Zach received a private pilot and instrument rating through the FAA, and 2014 a FAA Airframe and Powerplant rating.

Preston Brunswig is the director of ProAdvantage, headquartered in Wichita, KS. Preston and his team spot and source parts needed to keep aircrafts serviced and compliant, all while helping to increase efficiency, reduce costs, and optimize the resale value of client’s aircraft. Their ProAdvantage program allows clients to accurately budget for their maintenance costs and save with long-term price protection.

Guillaume Landrivon is the Vice President of Smart Services and Programs at Bombardier Aviation. He is responsible of the largest power-by-the-hour program in Business Aviation with more than 1,600 aircraft enrolled. His mandate is to continue to develop, sell and manage this nose-to-tail program available for Learjets, Challengers and Globals around the world. Prior to his current role, he spent 20 years at Dassault Aviation where he held various Executive positions in the field of Customer Relations, Field Services and Spare Parts.

Bob Fantozzi is a Senior Manager of Spares Sales and Customer Service at Dassault Falcon Jet. Bob has worked for Dassault Falcon Jet for over 37 years, gaining extensive experience in improving the spare parts market share and overall yearly sales through the building, training and managing of a direct sales force and alternate sales distribution channel, all while improving customer service.

Register today for the 2023 ASA Aircraft Asset Management Special Event.

Be sure to check out ASA’s panel discussion Aircraft Valuation: Changing Values in a Changing Market at the NBAA/BACE Conference!

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ASA completed its popular Summer Appraisal Camp this past August 1-24. The accelerated, intensive four-week virtual education program is designed to give participants the foundational skills needed to work toward becoming a professional appraiser of personal property. Completion of this rigorous program satisfies the educational requirements of ASA’s accreditation process.

The “Camp” program is comprised of the four ASA Personal Property Principles of Valuation courses: PP201 – Introduction to Personal Property Appraising, PP202 – Development of a Personal Property Appraisal: Research and Analysis, PP203 – Communication of a Personal Property Appraisal: Report Writing, and PP204 – Personal Property Valuation: The Legal and Commercial Environments. Students also have the option to register and attend classes individually.

Instruction was provided by five distinguished ASA course instructors who are also experienced, professional appraisers of personal property: Sandra J. Tropper, FASA, Jacob Fish, ASA, Frances Zeman, FASA, Analee McClellan, ASA, and Danielle Rahm, ASA.

11 students registered and completed the four-course “Camp” program, with an additional 15 students registering and completing individual classes.

The graduates of the 2023 Summer Appraisal Camp were:

1. Carolyn Albert, Owner of Orpheus Music in McLean, VA. Connect with Carolyn at https://www.linkedin.com/in/carolyn-albert-1b774727b/.
2. Jane Alexiadis, Personal Property Appraiser in Berkeley, CA. Connect with Jane at http://www.janealexiadis.com/.
3. Bassim Al-Harthy, Founder and CEO of 9200.Co For Appraisal in Makkah, SAUDI ARABIA. Connect with Bassim at https://www.linkedin.com/in/bassim-al-harthy-539868a9/.
4. Natalia Da Silva, Artist and Fine Art Consultant in Honolulu, HI. Connect with Natalia at https://www.instagram.com/narcissisticartist/.
5. Shannon Foley, Owner of Foley Fine Art in New Orleans, LA. Connect with Shannon at https://www.linkedin.com/in/shannon-foley-8a79b127/.
6. Louis North, Owner at Louis C North Auctions and Appraisals in Wilmington, NC. Connect with Louis at https://www.linkedin.com/in/louis-north-52b8322b.
7. Damian Skinner, PhD, Art Historian, Writer and Curator in Ruatoria, NEW ZEALAND.
8. Jennaca Taipalus, Art Consultant/Gallery Professional/Custom Framing Designer in Charlotte, NC. Connect with Jennaca at https://www.linkedin.com/in/jennacataipalus/.
9. Christine Weir, Artist in Los Angeles, CA. Connect with Christine at https://www.linkedin.com/in/christine-weir-48a8a8142/ or https://www.instagram.com/christineweirart/.
10. Kalim Winata, Asian Art Appraiser in Oakland, CA. Connect with Kalim at https://www.linkedin.com/in/kalimwinata/.
11. Jacqueline Zorn, Owner at Zorn Registration and Collections Management in Naples, FL. Connect with Jacqueline at https://www.linkedin.com/in/jackie-zorn-3b26a41ab/ or https://www.instagram.com/jackie_zorn/?hl=en.

ASA’s Summer Appraisal Camp is held virtually annually during August. 2024 dates are expected to be announced shortly. Space will be limited–advanced reservations are encouraged. Check online for updates or contact ASA at asainfo@appraisers.org or (800) 272-8258 to secure your space.

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IT’S FINALLY HERE!

The ASA Educational Foundation’s 2023 Virtual Auction is now live!

• When: ASAEF’s online silent auction will begin Friday, September 1, 2023, and run 30 days to Tuesday, October 3, 2023.
• How:  Bidding takes place online at https://bit.ly/45re76Z.
• Where: This popular tradition is held in conjunction with the 2023 ASA International Conference.
• Why: ASA Educational Foundation’s annual auction raises funds to give course-taking grants to up-and-coming appraisers which benefits our future membership, supports development of appraisal textbooks, and much more.

HIGHLIGHTS OF AUCTION ITEMS (* indicates vendor gift certificates – see $$ amounts online)

Events: Network + Connect

• One Virtual Hour with ASA CEO Johnnie White
• ASA.Houston’s Energy Valuation Conference – In Person or Online
• Dinner with ASA CEO Johnnie White*
• ASA.Houston’s Energy Valuation Conference – Online Only
• Tee for Two at Coronado Golf Club – San Diego

Eat + Drink + Sing

• New Orleans Jazz – 7 CDs
• Boston Live Lobster* – Dinner for Two
• Portland Dungeness Crabs*
• Dinner “on” a Friend of ASA’s Educational Foundation*
• Gift Card*: Amazon $100
• Kentucky Straight Bourbon Whiskey – Colonel E.H. Taylor Small Batch
• Oregon Wine – Willamette Valley – Ponzi Vineyard’s 2021 Pinot Noir
• California Wine – Napa Valley*

Wearables + Gems + Silver

• New Orleans Jewelry – Jose Balli*
• New Orleans Jewelry – Mignon Faget*
• Native American Jewelry, Pottery – Palms Trading Company*
• United States Mint 2003 Silver Proof & Clad Proof Sets
• United States Mint 2004 Silver Proof & Clad Proof Sets
• Dutch Wooden Shoes
• NY Saratoga Race Course “care package” – wine tumblers, poncho, satchel, maple syrup, shades

Learn – Textbooks & Valuation Software

• The Art of Valuation, edited by Sarah von Helfenstein, 2022 Chair of BVRP
• The Business Valuation Bench Book, by Jay E. Fishman & William J. Morrison
• The Cannabis Industry Accounting & Appraisal Guide, by Stacey Udell, Ronald Seigneur, Brenda Clarke
• Cost of Capital, by Shannon P. Pratt & Roger Grabowski
• Financial Expert Guide for Family Law Judges and Attorneys, by R. Seigneur, R. Tatlock, K. Yeanopolos
• Financial Valuation 5^{th Ed}, Financial Valuation Workbook & Website, by James R. Hitchner
• Paintings, Prints and Drawings of Hawaii, by David W. Forbes
• Reasonable Compensation, by Ronald Seigneur, Kevin Yeanopolos
• Software: Dragonfly purchase price allocation (PPA) – Credit for one PPA project
• Software: Dragonfly purchase price allocation (PPA) – 5 Credits for 5 PPA projects
• Standards of Value, by Jay E. Fishman, Shannon P. Pratt, William J. Morrison
• To Give and Receive, edited by Sharon Smith Theobald
• Understanding Business Valuation, by Gary R. Trugman
• Valuing A Business, 6^th Edition, by Shannon P. Pratt & ASA Educational Foundation
• Valuing Fraction Interests in Real Estate 2.0, by Dennis A. Webb
• Valuing Machinery and Equipment, 4^th Edition, ASA POV text
• What It’s Worth: Law Firm Value, by Ronald Seigneur

DONORS – A SPECIAL THANKS TO THIS YEAR’S DONORS:

ASA Headquarters, ASA Boston Chapter, $$ ASA Detroit Chapter, $$$ ASA Houston Energy Valuation Conference, ASA Houston Chapter, ASA Hudson Valley New York Chapter, ASA New Mexico Chapter, ASA NorCal Chapter, $$$$ ASA Philadelphia Chapter, ASA Portland Chapter, ASA San Diego Chapter, ASA New Orleans Chapter, Jay E. Fishman FASA, Andrew Pike ASA, AN Valuations, $$ Analee McClellan ASA, Borrowman Baker LLC, Curtis Kimball ASA, Dennis A. Webb ASA, $$$ Douglas Krieser FASA, $$$ G. Adrian Gonzalez Jr. ASA, Gary Trugman FASA, Garrett Schwartz ASA, $$ J. Mark Penny FASA, Joel Forman ASA, John Borrowman, $ John Cento ASA, John Henley ASA, Kenneth J. Pia Jr ASA, Kuali Foundation Hawaii, Lynn Hightower ASA, J. Mark Penny FASA, $$ Sandie Tropper FASA – In Memory of Edie Yeomans FASA, Nene Glenn Fianfala ASA, $ Peter Held ASA, Ronald L. Seigneur ASA, Roger J. Grabowski FASA, Susan Golashovsky FASA, Sarah von Helfenstein on behalf of BVRP, Sharon Smith Theobald ASA, and $ Vicki Lant ASA.

CASH DONATIONS

It’s Never Too Late to Share:  Cash donations are welcome anytime online at https://bit.ly/45Jr37V.

ASA Educational Foundation

ASA’s Educational Foundation (ASAEF) is a separate, nonprofit corporation established by ASA and chartered in 1967. The mission of the ASAEF is to carry on educational, research and charitable activities related to the advancement of the appraisal profession. The ASA Educational Foundation is a 501(c)(3) entity enabling tax-deductible CHARITABLE CONTRIBUTIONS for individuals. A tax letter for the FMV of your contribution will be provided.  Significant contributions include needs-based grants for appraisal courses, and to develop appraisal texts including ASA POV courses (BV, 6^th Ed) and (PP, 1^st Ed), and Lawyers Book (1^st Ed).

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For nearly five decades the NAIFA Education & Research Trust has sponsored educational research and charitable activities related to the advancement of the real property appraisal profession.

Founded in 1977, the trust is managed by a board of directors who sit as trustees but have no other legal connection with the trust, which manages its affairs independently of ASA post-merger with NAIFA.

Current members of the board of directors include: Susanne Barkalow, ASA, IFA, Louis Bonato, ASA, IFA, David Doering, ASA, IFA, Mark Evans, ASA, IFAS, Nena Henderson, ASA, IFA, Michael Orman, FASA, IFAC, IFAS, and Monica Trotter, ASA, IFA.

The Trust is supported by contributions and revenue from auctions at ASAʼs annual international conference.

Funds are used to…

• conduct research
• promote standards
• offer scholarships to students
• provide grants to institutions
• foster authorship
• publish materials
• maintain a library

…all for the advancement of the real property appraisal profession.

Looking for educational support or to donate? To apply for a NAIFA Education & Research Trust grant or make a donation visit online or call (800) 272-8258.

Considering creating a legacy for appraisal education? The NAIFA Education & Research Trust is a worthy addition to your will or beneficiary designation and a great way to invest in the future of appraisal education and make a lasting difference for the valuers of tomorrow. For more information visit www.appraisers.org/NAIFAERT.