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Mel Zachter, CPA Partner 212-867-4000 x203 Fax: 867-9810 MZachter@loebandtroper.com Mr. Zachter joined Loeb & Troper in 1969 and was admitted as a Partner in 1979. He has been deeply involved with some of the major not-for-profit organizations and health care institutions in the tri-state area. Mr. Zachter is instrumental in assisting his clients not only with accounting and auditing problems but also with budgetary and managerial problems and with resolution of problems with governmental agencies and other organizations. Mr. Zachter received his degree from Bernard M. Baruch School of Business and Public Administration of the City University of New York. He received his CPA certificate in 1972 and subsequently completed all MBA courses. He is a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants, and the Health Care Financial Management Association. He has served on professional committees, including Accounting for Nonprofit Organizations and Health Care Institutions, and Governmental Accounting and has frequently lectured and written on various phases of not-for-profit accounting. Additionally, he is a member of the Faculty Bank of the Foundation for Accounting Education, Inc., the teaching arm of the New York State Society of Certified Public Accountants.