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Home My WebLink About20030320Boyce Direct & Exhibits.pdfJohn Gannon, State Bar No, 1975 Attorney At Law 1101 West River, Suite 110 Boise ID 83702 Phone: 208-433-0629 Fax: 208-343-5807 Attorneys Representing Intervenors Meierotto, et al - ~(, ;~::rF\VEO , " 'J ",, ITJ " ,..- ; ,i."LL' """"~, pr; 4: 33LUclJ r,~;\ '~' U1 \L f IlS CU ISSIOH BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF THE APPLICATION OF QWEST CORPORATION FOR PRICE DEREGULATION OF BASIC LOCAL EXCHANGE SERVICES DIRECT TESTIMONY OF Carolyn Boyce on behalf of Intervenors Meierotto, et al March 6 2003 CASE NO. QWE-02- Idaho, I. INTRODUCTION Q. Please state your full name, address and your general background. A. My name is Carolyn Boyce, I am a licensed Certified Public Accountant in Boise I have been licensed since 1984. I have an office at 9205 Overland Road and I employ 4 full or part time people in the office. Q. What communication equipment do you have at your business? A. My business has 3 land lines, a land line dedicated to my fax machine, and I have a cell phone. There are 5 extension phones in my office and my two land lines roll over or rotate. Q. Would it be possible to replace your land lines with cell phones? A. It would be impossible for me to run my business without extension phones, and cell phone technology does not provide this feature. I have a receptionist who answers the phone, and she needs to be able to communicate with other staff members and myself and forward the calls to the appropriate person, Q. Is a rollover feature important to your business? A. A rollover or rotating feature is very important for the business so that different staff members can use the lines and so that incoming calls can be answered by the receptionist if other lines are in use. A cell phone does not offer this feature, Q. How important is a facsimile machine to your office? A. A facsimile machine is an absolute necessity for any CPA. There are often deadlines in accounting and the fax machine allows me to quickly provide a client with copies of tax QWE- T -02- March 6, 2003 BOYCE D . INT.MEIER returns or other documents that I need to timely file, Other CPA's may need copies of documents promptly from time to time, and I regularly fax file documents with State and Federal Tax agencies. n CPA OFFICES IN GENERAL Q. Are you aware of what is generally necessary for a CPA office and what office communication equipment CPA's generally have? A. I am a member of the Idaho Society of CPA's and I am in regular contact with many members of my profession. I have visited other CPA offices from time to time and I am aware generally of their office needs. Every CPA office that I know of has extension phones and rollover capability, I can say how many lines the average office has, but I would think that any serious practitioner should have at least 2. I am not aware of any CPA office that relies on a cell phone for its basic phone system, I am not personally aware of any CPA who does not have a facsimile machine or share one, and I know that many CPA's even have a fax machine at home, Some CPA's do not have offices and work out of their home but even they have a Fax machine. The Idaho Society of CP A's lists all of their members on the internet at Idcpa. org and I am attaching the first 5 pages of their listing. (Exhibit 204). It appears that 90% or more have fax numbers listed. Further it appears that nearly all have a land line listed as their phone contact. Therefore, I believe that nearly every active CPA has a facsimile line or at least shares a fax machine and therefore needs a land line for that purpose. In addition I believe nearly QWE- T -02- March 6, 2003 - 2 - BOYCE D , INT,MEIER every CPA uses a land line phone, Q. You have referred to the Membership list of CPA s, Exhibit 204. Is there any other list that would support your view that CPA's use land lines? A. Yes, the Qwest Phone Book has listings for our profession and the numbers there appear to be land lines. In fact, I think these listings are an excellent indicator of whether land lines or cell lines are being used, because a listing in this book is a "must" for any business. I often work with clients forming new businesses and some think they can get by with a residential phone as the business begins. I advise against it because they don t get in the business or yellow pages, and I over the years they almost always change their mind after a year or so and buy the business line - just for the listing. If you want to get business you have to be in the phone book, so I would think that anyone who relies solely on a cell phone would have that phone listed" it? Q. Is the internet important for CPA's and if so, do you need a land line to use Regular and extensive use of the internet is essential for any CPA today, because CCH and related Tax materials are now on line. Most of us no longer have the huge books. DSL capability is absolutely essential to use these materials. I could not get my work done with slower speed capability. I understand cell phones have some ability to connect with the internet, but I also understand the speed is very slow and this feature is much more expensive than a land line, The slow speed however, would deter me and other CPA's from relying on a cell phone because any tax research involves going through many pages of material and quickly moving from place to place saves time. Also DSL capability allows internet use QWE- T -02- March 6, 2003 - 3 - BOYCE D . INT .MEIER without tying up the phone line. A cell phone could not offer that. Incoming calls would not come through. Q. How do you use your cell phone and can it replace your land line in any way? A. I do use a cell phone when I am traveling or out of the office,But, it is of absolutedly no use as an office system and could not be seriously considered by any certified public accountant with an office. Even part time CPA's could not get by without a land line because it appears they have fax machines. QWE-02- March 6, 2003 - 4 - BOYCE D . 4 INT.MEIER Absec, Mark W. F, Magnuson & Company 413 Cedar St PO Box 469 Wallace, ID 83873-0469 208-752-1131 Fax: 208-753-9361 Spouse: Cindy absec~nidlink.com Adams, Leonard D. PO Box 9 Weiser, ID 83672 Adams, Pamela S. Boise Corporation 1111 W Jefferson PO Box 50 Boise, ID 83728 208-384-6161 Fax: 208-384-7450 Spouse: Kelly pamadams~bc.com Adkins, Tony Lee. Van Engelen Chtd CPAs PO Box 1429 Twin Falls , ID 83303-1429 208-736-3707 Fax: 208-736-3825 Spouse: Ronda tadkins~pmt.org Alambra, Kevin N. Trus Joist, A Weyerhaeuser Business 200 E Mallard Dr Boise, ID 83706 208-364-1295 Fax: 208-364-1302 alambrk~trusjoist. com Alkire, Steven E. Alkire & Co PLLC 205 N.Tenth St Ste 300 PO Box 1757 Boise, ID 83702 208-338-7601 Fax: 208-342-7672 Spouse: Ka1herine alkire~alkirelaw.com Allen, Charlene R 641 Pine St Edmonds , WA 98020 425-672-0816 Fax: 425-673-7647 allen~behringer.com ISCPA Membership Roster 2002-2003 Allen, David L. 7540 Ridgewood Dr Gladstone, OR 97027 503-657 -1172 Spouse: Karin david ,alien 7 ~attbi.com Allen, David M. 1594 S. Riverstone Lane, Apt. 106 Boise, ID 83706 208-389-6500 Fax: 208-389-6565 davidallen~kpmg.com Allen, Edward R PO Box 336 Caldwell, ID 83606-0336 Spouse: Norma Allen, Jon P. Nampa School District # 131 619 S Canyon Nampa, ID 83686 208-465-2700 Spouse: Kareen jallen~sd131.k12.id. Allison, Marilee D. Cooper Norman & Company 155 Second Avenue North PO Box 394 Twin Falls , ID 83301-0394 208-733-6581 Spouse: Steve mda~coopernorman.com Allison, Peggy A. Allison & Company CPAs 1282 S Woodruff Ave Idaho Falls , ID 83404 208-523-0545 Fax: 208-523-4152 allison~srv.net Alumbaugh, Terry D. 6903 Selway St Boise, ID 83704 Spouse: Karen kalumbaugh~interplus,net Alvarez, George E. 2850 Christine St Boise, ID 83704-5613 Spouse: Frances Ames, L Todd. Deagle Ames & Company 1020 Main St Buhl , ID 83316 208-543-6491 Fax: 208-543-4360 Spouse: Charissa tod d~scha botd eagle: com Andersen, Kevin Ray. Balukoff Lindstrom & Company 877 W Main SI Ste 805 Boise, ID 83702 208-344-7150 Fax: 208-344-7435 kandersen~BLCO,com Anderson, Alan Call. Anderson Arritt CPAs PO Box 356 Burley, ID 83318 208-678-1040 Fax: 208-678-4872 Anderson, Chris B. 4460 S Highland Dr. #250 Salt Lake City, UT 84124Spouse: Connie chris~moneymind.com Anderson, Jessica M. 1935 Powers Dr Lewiston, ID 83501 208-746-3611 Fax: 208-746-3616 Spouse: Matthew jessicaand erso n~j u rgensco. com Anderson, John W. Anderson Bolen & Hagen 604 W Franklin Boise, ID 83702 208-336-4640 Fax: 208-386-9125 Anderson, Josh D. MCS 3241 623 Holly St Nampa, ID 83686 anderjosh~yahoo,com .. Anderson, Kelly E. Southwest Hide Company 250 S Beechwood # 180 Boise, ID 83709 208-378-8000 Fax: 208-377-9069 Spouse: Alan akanderson~cableone. net Anderson, Lee A. Anderson Bras CPAs PA 1810 Schneid miller Ave #310 Post Falls, ID 83854 208-777 -1099 Fax: 208-773-5108 Spouse: Sherry lee~andbrascpa,com EXHIBIT NO. 204 Page 1 of 5 QWE- T -02- C. Boyce (DI) - INTER March 19, 2003 Anderson, Les S. Anderson Bros CPAs PA 1810 Schneidmiller Ave #310 Post Falls, ID 83854 208-777 -1099 Fax: 208-773-5108 Spouse: Karen Anderson, Mary Lynn. Clark Anderson McNelis & Co PA 460 W Canfield Ave Ste 100 Coeur D Alene, ID 83815 208-772-6460 Fax: 208-772-8272 Spouse: Charles landerson~camcpa.com Anderson, Paul E. Idaho Timber Corporation PO Box 67 Boise, ID 83707 208-377 -0998 Fax: 208-377-1049 Spouse: Kathleen panderson~idahotimber, com Anderson, Todd S. Smith Cook & Company PA , PO Box 909 Hailey, ID 83333 208-788-9595 Fax: 208-788-4502 Spouse: Andrea todd~smithcook.com Andrews, Karen L. First Bank Northwest 920 Main Street Lewiston, ID 83501 208-750-9610 Fax: 208-750-7129 Spouse: Dale kandrews~fbnw.com Andrews, Stephen Michael. 4844 North Tredwell Way Boise, ID 83703 208-384-8000 Fax: 208-672-2762 Spouse: Julene sandrews~simplot.com Andrus , David Lloyd. 1928 Deer Flat Rd Kuna, ID 83634 Spouse: Roslyn Angelos, Tom T. Stillwater Mining Co PO Box 1330 Columbus , MT 59019 Spouse: Geraldine ISCPA Membership Roster 2002-2003 Armitage, Brett Michael. Food Markets Northwest 9 Crockett Street Seattle, WA 98109 206-378-3549 brett a rm itagecmagsea. com Armstrong, Michael D. Micro 100 Tool Corp 1410 E Pine Meridian, ID 83642 208-888-7310 Fax: 208-888-2106 Spouse: Karen mick~micro1 OOtool.com Armstrong, Todd Curtis. 2491 E Alpomado Ct Eagle, ID 83616 208-853-2233 Fax: 208-853-2237 Spouse: Kathy tarmstrong~bu ild pros. com Armstrong, William. Deaton & Company 215 N 9th Ste A Pocatello, ID 83201 208-232-5825 Fax: 208-232-5828 Spouse: Wendy barmstrong~deatoncpa. com Arnold, Dale J. Dale J Arnold, CPA PO Box 2375 Pocatello, ID 83206 208-237-3585 Fax: 208-238-2620 Spouse: Carrie Arnold, Geoffrey Jay. 1471 Shoreline Dr#117 Boise, ID 83702 Fax: 208-426-0207 Spouse: Victoria L. GJAFL YER~AOL.COM Ashcroft, Don D. Deaton & Company 215 N 9th Ste A Pocatello, ID 83201 208-232-5825 Fax: 208-232-5828 d as hcroft~ d eatoncpa. com Ashmead, Carl Ryan. Stewart Accounting 2114 S State St PO Box 399 Nampa, ID 83653 208-466-1284 Fax: 208-465-5608 Spouse: Robyn cashmead~aol.com Aspiazu, Ted L. 2401 S Apple N-108 Boise, ID 83706 Astorquia, Stephanie Joan. J R Simplot Company 6360 South Federal Way PO Box 9386 Boise, ID 83707 208-384-8000 Fax: 208-389-7330 Spouse: Pedro Ormaza sastorquia~simplot.com Atkinson, GaryJ. Gary J Atkinson CPA PO Box 800 Wendell , ID 83355 208-536-6588 Fax: 208-536-6587 Avera, Janice J. Block 22, LLC PO Box 1806 Boise, ID 83701-1806 208-472-2769 Fax: 208-472-2761 javera~block22I1c. com Babineau, DanielJ. Daniel J Babineau CPA PO Box 54 McCall, ID 83638-0054 208-634-7912 Spouse: Mikki Badraun, Justin N. Jabil Circuit Boise 6800 Hill Rd Boise, ID 83703 208-332-3431 Fax: 208-377 -4416 J usti n Bad raun~Jabil. com Bafford, Howard D. 5309 S Hayseed Way Boise, ID 83716 208-384-8234 Fax: 208-384-8015 Spouse: Loralee hbafford~simplot.com Bagley, Richard S. 2125 Aspen Cove Dr Meridian, 10 83642 208-375-2220 Fax: 208-344-5474 Spouse: Susan dbagley~cableone.net CP A List EXHIBIT NO. 204 Page 2 of 5 QWE-02- C. Boyce (DI) - INTER March 19, 2003 Bailey, Amy Pointer. Extended Systems Inc 5777 N Meeker Ave Boise, ID 83713 208-322-7575 Fax: 208-377-1906 . Spouse: Doak amyb~extendsys,com Bailey, Boyce C. Albertsons Inc 250 Parkcenter Blvd PO Box 20 Boise, ID 83726 208-395-6200 Fax: 208-395-4220 Spouse: Mary Bailey, Darius T. Bailey & Company CPAs 812-B 12th Ave South PO Box 876 Nampa, ID 83653-0876 208-466-2493 Fax: 208-467-2000 Spouse: Donna darius~baileycpas.com Bailey, Holly R Albertsons Inc 250 Parkcenter Blvd PO Box 20 Boise, ID 83726 208-395-6200 Spouse: Brent holly.bailey~albertsons.com Bailey, Reva . Idaho State Tax Commission 800 Park Plaza IV PO Box 36 Boise, ID 83722 208-334-7585 Fax: 208-364-7392 rbailey~tax,state.id. Baker, Robert Erwin. Robert Erwin Baker CPA PO Box 2055 Salmon , ID 83467 208-756-4970 Fax: 208-756-3884 reb~ida.net Baker, William T. William T Baker CPA PA 866 W Hayden Ave Hayden, ID 83835 208-762-9737 Fax: 208-762-9438 Spouse: Tracy tbaker~nidlink.com ISCPA Membership Roster 2002-2003 Bakes, Susan. Resources Connection 702 W Idaho Ste 320 Boise, ID 83702 208-429-3800 Fax: 208-383-1196 susan. ba kes~resources -us.com Ballard, Nancy. Nancy Ballard CPA PO Box 207 Gooding, ID 83330 208-934-4595 Balukoff, Anthony J. 4621 Hillcrest View Boise, ID 83705 Spouse: Susie Barclay, Sandra M. Stanton Jackson & Co., PLLC 415 S 4th St. PO Box 1693 Boise, ID 83701 208-345-2350 Fax: 208-344-3019 Spouse: Stuart sbarclay~stantonjackson. com Barkas, Dianne J. 23 Napoleon Street TAS 7004 Battery Point Spouse: Roy dbarkas~usa.net Barker, Joel G. J R Simplot Company 6360 South Federal Way PO Box 9386 Boise, ID 83707 208-384-8000 Fax: 208-332-0944 Spouse: Donna jbarker~simplot.com Barker, John D. Albertsons Inc 250 Parkcenter Blvd PO Box 20 Boise, ID 83726 208-395-6200 Fax: 208-395-4595 Spouse: Jeanine Barnes, Gary Lee. Boise Corporation 1111 W Jefferson PO Box 50 Boise, ID 83728 208-384-6161 Fax: 208-384-4920 Spouse: Debbie garybarnes~bc,com Barnes, Marla E. 246 W 500 S Jerome, ID 83338 ' 208-734-8662 Fax: 208-734-8685 marla~twinfallscpa.com Barnes, Sally Gay. 300 Resseguie Street Boise, ID 83702 208-344-2055 Fax: 208-342-4733 Spouse: Bingo sally~boiseweekly.com Barnett, Kristi E. Keller Young & Grover CPAs 913 W River St Ste 410 Boise, ID 83702 208-344-9033 Fax: 208-344-9066 kristib~kyg.com Barrus, Melvin H. Potlatch Corporation 805 Mill Road PO Box 1016 Lewiston, ID 83501-1016 208-799-0123 Fax: 208-799-1465 Spouse: Beth Mel.Barrus~potlatchcorp .com Barry, Chris A. Chris A Barry CPA 3936 N Burnstead PI Boise, ID 83704-4482 208-334-7800 Spouse: Wendie cbarry~tax.state.id. Bartels, Jerry M. Industrial Ventilation Inc 723 E Karcher Rd Nampa, ID 83687 208-463-6305 Fax: 208-463-6307 jerryb~ivi-air.com Bartlome, J Shane. Deloitte & Touche LLP 101 S Capitol Blvd Ste 1800 Boise, ID 83702 208-422-1800 Fax: 208-395-2645 Spouse: Dianna sbartlome~d eloitte,com EXHIBIT NO. 204 Page 3 of 5 QWE- T -02- C. Boyce (DI) - INTER March 19, 2003 Basterrechea, Ricky George. Jones Spackman Basterrechea & France Chtd 714 Main St Gooding, ID 83330 208-934-8411 Fax: 208-934-4066 Spouse: Debbie rickyb~jsbfcpa.com Bates, Kevin V. Performix Nutrition Systems 1811 E Karcher Rd Nampa , ID 83687 208-465-1724 Fax: 208-463-1710 Spouse: Debra kbates ~ perform ixn utriti on. com Bates, Randy K. Randy K Bates CPA PA 1119 Ironwood Pkwy # 301 Coeur D Alene, ID 83814 208-664-1040 Fax: 208-765-3134 Spouse: Cherie rkbcpa~nidlink,com Bauer, Michelle M. Ivey & Bauer, PA 913 W River St Ste 110 Boise, ID 83702-7078 208-345-6655 Fax: 208-345-6892 mmb~iveybauer.com Baune , Douglas W. Douglas W Baune CPA PO Box 406 Lewiston , ID 83501 208-746-4744 Fax: 208-746-4741 Spouse: Carlene dwbaune~lewiston.com Baxter, William Edward. William Edward Baxter Jr. Chtd PO Box 1767 Twin Falls , ID 83303 208-734-2114 Fax: 208-734-2514 webchtd~cableone.net Baylor, Galen R 3470 Elks Dr Lewiston, ID 83501 Spouse: Shelley ISCPA Membership Roster 2002-2003 Beames, Douglas Kent. Reed Grain and Bean Company 903 Elm Street PO Box 472 Buhl, ID 83316 208-543-4306 Fax: 208-543-6100 Spouse: Tammi dbeames~reedgrain.com Bean, Janet E. 5900 N Brook PI Boise, ID 83714 jmebean~cableone.net Beasley, Thomas M. 711 Ebony St Pocatello, ID 83201 beasthom~isu.edu Beath, Richard W. 2138 S Rushmore Way Boise, ID 83709 208-395-0500 Fax: 208-395-0530 Spouse: Tiffany beathrw~bp.com Beaudoin, Deborah. 2274 Elderberry Place Boise, ID 83706 dabeaudoin~yahoo.com Beaumont, Fritz . Balukoff Lindstrom & Company 877 W Main St Ste 805 Boise, ID 83702 208-344-7150 Fax: 208-344-7435 Spouse: Ann fritz~blco.com Beck, Michael, Hayes. Smith Cook & Company PA , PO Box 909 Hailey, ID 83333 208-788-9595 m ichael beck~sm ithcook. com Becker, Peter John. Smith Cook & Co PA PO Box 3179 Ketchum , ID 83340 208-726-5603 pete rbecke r~sm ithcook. com Beebe, Jeffrey A. Beebe & Sandifer CPAs 4708 Fairview Ave #201 Boise, ID 83706 208-322-2902 Fax: 208-322-7868 Spouse: Trisha boisecpa~aol.com Beem, Eric R BMC West Corporation PO Box 70006 Boise, ID 83707 208-331-4450 Fax: 208-331-4492 beem~bmcwest.com Beeson, Jerome F. Jerome F Beeson CPA 1230 E Lewis St Boise, ID 83712 208-343-2822 Fax: 208-343-2822 Spouse: Lila jfbeeson~mindspring.com Beggs , Scott. Scott Beggs & Company 304 E Cameron Ave Kellogg, ID 83837 208-784-1124 Fax: 208-783-0304 Spouse: Joleen scott~beggs-cpa,com Bell, James Foster. JF Bell Group CPAs 450 B Street PO Box 52148 Idaho Falls, ID 83405-2148 208-529-9486 Fax: 208-523-7979 jfbellgroup~cs.com Bell, Michael L. Balukoff Lindstrom & Company 877 W Main St Ste 805 Boise, ID 83702 208-344- 7150 Fax: 208-344-7435 mikeb~blco.com Belliston, Ronald Lee. Cooper Norman & Company 155 Second Avenue North PO Box 394 Twin Falls , ID 83301-0394 208-733-6581 Belloni, Helen Lee. Presnell Gage Accounting & Consulting 1216 Idaho Street PO Box 555 Lewiston , ID 83501 208-746-8281 Fax: 208-746-5174 hbelloni~tds.net EXIDBIT NO, 204 Page 4 of 5 QWE- T -02- C. Boyce (DI) - INTER March 19 2003 Bennett, Carolyn L. Pizza Hut of Idaho Inc 504 N Phillippi Boise, ID 83706 208-323-7767 Fax: 208-323-7851 Spouse: Steve clb~rmph,net Bennett, Cindy Enslow. 2355 Aspen Cove Circle Meridian, ID 83642 208-888-1631 Fax: 208-888-7465 Spouse: Paul cbennett~mdsd rafti ng. com Bennett, Karen J. 2351 W Santa Clara Drive Meridian, ID 83642 208-466-9264 Fax: 208-467-9983 Spouse: Steven kbennett~rdcpa.com Bennion, Jeanette Y. Washington Group Internationallnc 720 Park Blvd PO Box 73 Boise, ID 83729 208-386-5227 Fax: 208-386-5922 Spouse: Scott Woodhead jeanette. bennion~wgi nt. com Benson, Carletta Diane. Wells & Benson CPA PA 482 Constitution Way PO Box 1664 Idaho Falls , ID 83403 208-523-8811 Fax: 208-523-7631 Spouse: Dean bensoncd~aol.com Benton, JeffreyW. 5631 S Basalt Ave Boise, ID 83716 Spouse: Carrie jwbenton~hotmail.com Berg, John Thomas. Ripley Doorn & Company 8400 Fairview Ave Boise, ID 83704 208-375-0550 Fax: 208-322-3526 Spouse: Linda jberg~rdcpa.com ISCPA Membership Roster 2002-2003 Bergquist, Renee ' . Albertsons Inc 250 Parkcenter Blvd PO Box 20 Boise, ID 83726 208-395-6200 Spouse: Brad Renee .Bergq uist~Albertsons. com Bermensolo, Jerry . Bermensolo & Associates 1087 W River St Ste 280 Boise, ID 83702 208-344-6340 Fax: 208-344-6494 Spouse: Dyanne jbermensolo~qwest.net Bermensolo, Richard Craig. Bermensolo & Associates 1087 W River St Ste 280 Boise, ID 83702 208-344-6340 Fax: 208-344-6494 Spouse: Rebecca richard~bermensolo.com Bernhart, Keith R Magnuson McHugh & Company 1121 Mullan Ave. PO Box 1379 Coeur d'Alene, ID 83814-1379 208-765-9500 Fax: 208-667-9174 Spouse: Stacie kbernhart~mmcocpa.com Berrett, Brian. 958 W Eldredge Rd Pocatello, ID 83201 Spouse: Christine berrett~msn.com Berthelson, Benjamin E. 950 E 370 S Dietrich, ID 83324 208-934-8411 Fax: 208-934-4066 Spouse: Camellia bencpa~msn.com Bertwell, Mary Kay. Simmons & Clubb 410 S Orchard # 156 Boise, ID 83705 208-336-6800 Fax: 208-343-2381 mkbert~rmci.net Bessent, Michael D. Albertsons Inc 250 Parkcenter Blvd PO Box 20 Boise, ID 83726 208-395-6200 Fax: 208-395-5407 Bessire, Kelly D. 602 19th St Rupert, ID 83350 Beukelman, Shirley. 3398 N, Can Ada Nampa, ID 83687 . 208-334-9589 Spouse: Jerry Bevans, Stephen R 3725 Maywood Dr Boise, ID 83704 208-327 -8878 Fax: 208-327-8910 Spouse: Nicole sbevans~rmci.net Beveridge, Beth A. 2042 Brandilyn Street Anchorage, AK 99516 Spouse: David Beynon, Linda B. 515 S 1000 E #203 Salt Lake City, UT 84102 801-364-4800 Fax: 801-321-6739 linda. beynon~am. dynonobel. com Bibin, MichaelJ. Michael J Bibin & Associates CPA PA 850 W Ironwood Dr Ste 102 Coeur D Alene, ID 83814 208-664-6446 Fax: 208-667-3747 Spouse: Tena bibincpa~bibincpa.com Binger, Susan Erdle. 10037 Summer Oak Ln #102 Las Vegas, NV 89134-2629 Spouse: Alan Binger as1 0037~summerlin.net Bingham, Trent D. 99 W 2170 N #305 Provo, UT 84604 Spouse: Michelle Birch, David L. St Alphonsus RMC 1055 N. Curtis Road Boise, ID 83706 208-378-2141 Fax: 208-367-3891 Spouse: Nancy davibirc~sarmc.org Bird, Gordon R 4690 N Nystrom PI Boise ID 83713 Fax: 208-384-6525 EXHIBIT NO, 204 Page 5 of 5 QWE-02- C. Boyce (DI) - INTER M::Irc.h 19 2003