College of Innovation and Solutions

Lukenda School of Business

FIT IN.  STAND OUT. GO NORTH. The Lukenda School of Business mission is to create learning communities that motivate, guide, educate and connect. The Lukenda School of Business will be recognized as a premier undergraduate business school dedicated to student-centered learning and educational excellence. Lukenda School of Business faculty, staff and students value personal and authentic communication as a key to business education in our modern global business world.

Our values are: Creativity, Innovation, Entrepreneurial Spirit, Ethical Leadership

In 2014, the Lukenda School of Business was granted initial accreditation from the Accreditation Council for Business Schools and Programs (ACBSP), a global business education accrediting body. This accreditation certifies that the Lukenda School of Business offers a rigorous educational experience and is committed to continuous quality improvement.  
The following Lukenda School of Business Bachelor of Science programs are accredited by ACBSP:  Accounting, Business Administration – Entrepreneurship, Business Administration – International Business, Business Administration – Management, Business Administration – Marketing and Finance and Economics.  




Full list of available scholarships (click here)

Central Savings Bank Scholarship

Full Tuition Scholarship


  • Preference to majors in finance and economics
  • Preference to students who have graduated from EUP high schools or have an interest in remaining in the EUP banking field
  • Minimum 3.0 GPA
  • Screening committee must have 5 members composed of 3 LSSU faculty, 1 CSB representative & 1 person from the city government

Lambda/School of Business Scholarship Endowment

Annual award to 10 recipients at up to $2,000 each


  • Must attain Junior or Senior level status
  • Earned at least 26 LSSU credits
  • Must have demonstrated campus or community leadership and dedication in working in the business profession

Elizabeth Demaray Business Scholarship

Renewable award for $900


  • Must have incoming GPA of 3.0 or higher
  • Must be majoring in business
  • Preference to non-traditional INCOMING students from Michigan’s EUP who have participated in community service activities

Graduate Schools

Our students have gone on to successfully complete degrees at these grad schools:

Boston University
University of Michigan
Michigan State University
Central Michigan University
Northern Michigan University
Humboldt State University
Hult International Business School
Hong Kong Polytechnic University
Bowling Green State University
Davenport University
Eastern Michigan University
EDHEC Business School
City University of Hong Kong
University of Tulsa
Regent University
George Washington University
Norwich University
University of Pisa
Peruana de Las Americas – Lima
Florida International University
University of Connecticut
Northcentral University
Daniel Webster College
Swinburne University – Melbourne
York University
Robert Morris University
University of Edinburgh
St. Mary’s University of Minnesota


What is an internship?
Internship /ˈinˌtərnˌSHip/

  1. the position of a student or trainee who works in an organization, sometimes without pay, in order to gain work experience or satisfy requirements for a qualification.

Before you begin

Getting the most out of your internship

Documents required:

Here are some of the exciting places Lukenda School of Businesses students have recently interned at.


  • Anderson, Tackman & Co. – Kincheloe, MI
  • Central Savings Bank – Sault Ste. Marie, MI
  • EUP Intermediate School District – Sault Ste. Marie, MI
  • Federal Employees of Chippewa County Credit Union – Sault Ste. Marie, MI
  • George Graham Excavating, Inc. – Petoskey, MI
  • Hantz Tax & Business – Sault Ste. Marie, MI
  • Kivioja & VanEffen CPA’s – Escanaba, MI
  • Northern Sand & Gravel – Sault Ste. Marie, MI
  • Novelis Corporation – Atlanta, GA
  • Old Mission Bank – Sault Ste. Marie, MI
  • Precision Edge – Sault Ste. Marie, MI

Cannabis Business

  • Northern Light Cannabis Co. – Dafter, MI

General Business

  • American Glass and Mirror – Sault Ste. Marie, MI
  • Anytime Fitness – Sault Ste. Marie, MI
  • Chippewa County Economic Development Center – Sault Ste. Marie, MI
  • Bay Motel & Family Restaurant – Green Bay, WI
  • Chippewa Correctional Facility – Kincheloe, MI
  • Harmony Honey Farm – Mesick, MI
  • Jackson Co. Parks & Recreation, Jackson, MI
  • Jeta Corporation – Sault Ste, Marie, MI
  • Lake Superior State University Athletics – Sault Ste. Marie, MI
  • National Office Products and Printing – Sault Ste. Marie, MI


  • Soo Brewing Co. – Sault Ste. Marie, MI
  • Slagle’s Family Farm – Felch, MI


  • Blumark – Troy, MI

International Business

  • Donaldson Reeves Limited – Feltham, Middlesex UK
  • Primotex – Risskov, Denmark


  • Boys and Girls Club – Bay Mills, MI
  • Teal’s Tree Farms, Inc. – Bark River, MI
  • Jena Weir Sales – Los Angeles, CA
  • Vegas Kewadin Casino – Sault Ste. Marie, MI
  • Disney Worldwide Services, Inc. – Orlando, FL
  • Sault Tribe Human Resources – Sault Ste. Marie, MI


  • 1st Athlete Training Center – Edina, MN
  • Bay de Noc Community College – Escanaba, MI
  • Capital Express – Crystal Falls, MI
  • Carquest – Escanaba, MI
  • Century 21 Advantage Plus – Sault Ste. Marie, MI
  • Chippewa Co. Economic Development Corp. – Sault Ste. Marie, MI
  • EXIT Reality, Sault Ste. Marie, Ontario
  • Kewadin Casinos – Sault Ste. Marie, MI
  • L & C Enterprises-USA, Inc. – Escanaba, MI
  • Lake Superior State University Food Service – Sault Ste. Marie, MI
  • Pepsico Warehouse – Harbor Springs, MI
  • SSMART Zone/EDC – Sault Ste. Marie, MI
  • The Minikahda Club – Minneapolis, MN
  • Tipping Point Solutions – Sault Ste. Marie, MI

Companies Hiring Our Graduates

A Best Construction Incorporated
A.E. Goetze
A.G. Edwards & Sons Incorporated
A.L. Mitchell and Associates
A&A Transcription Service
AAA Credit Union
ABB Optical Group
Able Resources Ltt
AC Spark Plug
Accident Fund Co.
Accident Fund Insurance
Accounting & Tax Service
ACYS/Churchill Plaza Lanes
Adjusting Services
Administrative Assistant
ADRM Technology Consulting Group Corp
Advance Technics
Advanced Geomatics
Advanced Interior
Advanced Microelec Prod
AF Group
AFLAC Insurance
AIG Insurance
Airgas Kendecc Tool Crib
Airtouch Votophone
Airway Adamitions
AJD Forest Prods.
AKZ Coatings
Alabama Univ. Housing Ofc.
Alcotec Corporation
Aletheia Univ.
Alger County Road Commission
Alger Delta Electric Association
Algoma Auto Electric Rebuilders
Algoma Community Care
Algoma Family Services
Algoma Steel Corporation
All Seasons Storage
Allergan Incorporated
Alliance Atlantis
Alpena Alcona Area Credit Union
Alpena City Road Commission
Alpena Community College
Alpena Country Club
Alpena county road comm.
Alpena General Hospital
Alpena Med. Center
Alpena Municipal Council
Alpena News
Alpena Power Co.
Alpena Regional Medical Center
Alpena Sr. Citizens Center
Alpena Tegional Medical Center
Alpena Township
Alpena Wholesale Grocers
Alpena-Montmorincy-Alcoma Educational Sv
Alro Steel Co.
Alternative Robotics
AM Express Trucking
AMA Educational Service District
Amazon Web Services
Amdocs Incorporated
America One Inc.
American Fabricators
American InterContinental University
American Office Equipment
American Power Conversion
Anchorage Acers
Andary & Andary
Andersen Appraisals
Anderson Tackman & Co.
Anderson Tackman & Co. PLC
Andex Industries Incorporated
Andrews Beef Farm
Angeli Foods
Ann Arbor Railroads
Anne Bolton, Bureau of Indian Affairs
Ansul Fire Protection Division
Anthony & Associates Tax Consultants
Anthony Domtar Engineering Wood Products
Aon Risk Services
Archetic. Ornament
Arizona Coyotes
Arizona State University
Arthur F. Pearce/Real Estate Cnslt. Inc.
Asahi Kasei Plastics Norh America, Inc
ASCU Comm. Credit Union
AstraZeneca Pharmaceuticals
Atflow Network
Atlanta Community Schools
Atlanta Roofing Specialist
Atlas Propants
Auto Center Pit Stop
Auto Tech Mobile Repair

B.H. Bookkeeping
Badder Excavation
Bahnhof Sports
Bahweting Sch.
Baker College
Bank of Alpena
Bank of Nova Scotia
Bankers Life & Casualty
Banyan Counseling Center Incorporated
Barbara Willobee CPA
Barc Informatics Centre
Bargain Harold
Barid, Cotter & Bishop
Barker Lumber
Barney Brae
Barnich Kavanaugh & Cooper
Barrow Neurological Institute
Bartlett Home Id.
Barton Malow Const Co.
Bay Bluff
Bay College
Bay Community College
Bay County
Bay De Noc Comm College
Bay De Noc Community College
Bay de Noc Convention and Visitors Bureau
Bay Harbor Yacht Club
Bay Mill Community College
Bay Mills Indian Community
Bay Mills Community College
Bay Mills Housing Authority
Bay Mills Indian Community
Bay Mills Resort and Casinos
Bay Mills Tribal Government
Bay Pines Veterinary Clinic
Bay Winds Credit Union
Bayside Beverage Corporate
Bayview Title
BDO Canada
Beaverton Golf & Country Club
Bell Canada
Bell Tourist Agency
Belwith International
Ben Franklin Store
Benteler Automotive Corporation
Berkley School District
Berkshire Investment Group
Besse Forest Products Group
Bessemer Housing
Besser Foundation
Best Western
Best Western Harbour Pointe
Best Western Sault Ste Marie
Big Bill’s Bar
Big Blue Playhouse
Bill Knauf & Son
Birchwood Golf & Country Club
Bishop Noa Home
BKC Insurance
Black Mountain Recreation
Blackford Capital
Blind River Sentinel
Blue Cross & Blue Shield
Blueline Builders, Incorporated
Bluevale Collegiate Institute
Boldrey, Senchuk, Rouleau & Williams
Bollin Electric
Bombarder Aerospace Iinc
Boniferro Mill Works
Bonita Storage Inn
Boss Snowplow
Boston’s Chev Cadillac
Bowater Pulp & Paper Canada Incorporated
Boyne City Public Schools
Bradford Gaming Casino
Branch Area Career Center
Braun Kendrick Finkbeiner PLC
Brewer’s Retail Incorporated
Brewster & Lewinski
Brimley Area Schools
Britten Studios
Bronson Healthcare Group
Brook Haven County
Brooks Marketing Resource
Bruce Cranham Atty-at-Law
Bruce Retail
Buchinger Roofing
Building A Extraordinary Comm.
Burns Medical Center
Busanet Computer Associates
Butterworth Hospital

C.B. North
Cable Constructors Inc.
Cadillac Oasis Non Profit Organization
Cadillac Products
Calam Ruscio Rossi Chtd. Accountants LLP
Calgary Health Trust
Calvary Christian Center
Cambrian College
Camden Hills Regional High School
Camstar International Corporation
Canada Border Services Agency
Canada Customs & Revenue Agency
Canada Packers
Canada Trust
Canadian Bank Note
Canadian Federation of Independent Bus.
Canadian Forest
Canadian Military
Canadian National Railway
Canadore College
CanAm Duty Free
Cancer and Hematology of West Michigan
Canteen Corporation
Capital Business Service
Cappella University
Cardiology Consultants
Carlton Cards
Carpet One By Vandrie
Carpet Studio Incorporated
Carquest Auto Parts
Casino Sault Ste Marie
Casino Sault Ste. Marie-Ontario Lottery
Casino Windsor
Cass Central Algoma School
Cass Secondary School
Catacel Corporation
Caterpillar Financial Services Ltd.
CB Richard Ellis
CCL Label
CE Richard Ellis
Cedar Consulting
Cedar Cove Assisted Care Living Center
Cedar Pantry Inc.
Cellular One
Central Algoma Secondary School
Central Industry Supply
Central Michigan University
Central Michigan University Research Corp.
Central Michigan University’s Online Graduate Program
Central Montcalm Schools
Central Savings Bank
Central Warehouse Co.
Century 21 Advantage Plus
Century Bank – closed in 2009 by FDIC
Champion Plastics
Chapleau Public Schools
Char-Em Intermediate School District
Charlevoix State Bank
Charter Communication
Chase Bank
Cheboygan Area Public Schools
Cheboygan County Sheriff’s Department
Cheboygan Lumber Company
Cheboygan Memorial Hospital
Cheng Chang Machine Co
Cheri’s Place
Cherry Creek Golf Club, Banquet Ctr.
Cherryland Electric Co-op
Chip-In’s Island Resort & Casino
Chipin’s Island Resort & Casino
Chippewa Correctional Facility
Chippewa County
Chippewa County Health Department
Chippewa County Treasurer
Chippewa County War Mem. Hos
Chippewa Motors, Incorporated
Chippewa Souvenirs, Inc.
Chippewa-Luce-Mackinac Comunity Action
Chlystek & White Services
Christenson Tax & Accounting
Chrysler Corporation
Chune Huei Art Products
Chung Shing Textile Co
CIBC Financial Planning Inc.
CIBC Wood Gundy
Cisco Systems Incorporated
Citizens Bank
Citizens Insurance Co.
Citizens National Bank
Citizenship & Immigration Department
City Bank
City Financial
City Government
City of Berkeley
City of Berlin
City of Charlevoix
City of Detroit
City of East Lansing
City of Escanaba
City of Frankfurt
City of Grand Rapids
City of Hastings
City of Leslie
City of Longmont
City of Ottawa
City of Sault St. Marie
City of Seattle
City Police
Clean Harbors Incorporated
Clean Jeans Laundromat
Clear Line
Clearpath Financial Group / LPL Financial Independent
Cleary University
Clergue Forest Management Incorporated
Cleveland Cliffs Mining Corporation
Cleveland-Cliffs Iron Co.
Clifton, Gunderson & Co
ClimaPump and Well Digging
Cline, Cline & Griffin, P.C.
Cloverland Electric
CMC Markets Canada
CoAmerica Bank
Cobb Country Kennels
Coca Cola
Coding Products
Cogeco Cable LTD
Coldwell Banker Schmidt
Coleman High School
Colgate-Palmolive Canada Incorporated
Comfort Inn of Cedarville
Commonwealth Management Corp
Community Devel. Dept.-City of Gladstone
Community Living Algoma
Compass Coach
Comptroller of The Currency
Computer & Comm Res Lab, Prod. Control S
Computer Connections/ UP Logon
Compuware Corporation
Conseco Finance Servicing Corporation
Consolidated Community Schools Services
Consolidated Freightways Transportation
Consolidated Products
Consumers Energy
Continental Capital Realty, Inc
Control Engineering Co.
Conwood Sales Co.
Cooper Standard Automotive
Cooper Word Processing
Cooperative Extension SE
Core-Mark International
Coreslab Structures (Indianapolis) Inc.
Corp. The City of London/Oxford Consult
Corporate Title Agency
Corporation Engineer
County of Saginaw
County Road Commission
Covansys Corporation
Covenant Healthcare
Crawford Central School District
Creative Solutions
Credit Consule Ctr.
Crestmark Bank
Crowe Chizek & Co. LLC.
Croxton & Roe Insurance Incorporated
Crystal Mountain Resort
CTL Steel Limited
Cummings & Lockwood
CUNA Mutual Group
Curt Ogden Constr.
Custom Structural Incorporated
Cyberdyne Technology

D&N Bank
Daily Press
Daimler Chrysler Corporation
Dale H. Kline ChFC
Dan Smith CPA
Dana Corporation
Dane County Cytology Center
Dar’s Hallmark
Darby Manufacturing (Sudbury) Limited
Dart Container Corporation
David C. Woolner CKD
David E Bulson Professional Corporation
David Webster Const. Incorporated
Davita Healthcare
Days Inn
Dayton Board of Education
Dean & Fulkerson P.C.
Deckervill Community Hospital
Deem Hulzing & Associates
Delaney Software Services
Dell Engineering, Inc.
Delphi Corporation
Delta Airlines
Delta County
Delta County Credit Union
Delta County Friend of The Court
Delta County Sheriff Department
Delta Schoolcraft ISD
Delta/Menominee District Health Dept.
Department of Corrections
Department of Defense
Department of Human Services
Department of Natural Resources
Department of Navy-NSWC
Dept. of Correction
Dept. of Corrections Probations & Parole
Dept. of Human Svc./State of Tennessee
Dept. of Public Utilities
Dept. of Treasury
DeSal Group
DeSimone Title Agancy
Detour High School
Detroit Brake Machining
Detroit Diesel
Detroit Red Wings
Dewar Sloan
Dickinson County Healthcare Systems
Dickinson County Hospital
Dickinson Tony Hospital
Digital Equipment International, Ltd
Dingeman and Dancer PLC
Diocese of Marquette
Direct Energy Business Services
Dist. Health Dept. No. 4
Doctor Forsmark
Dofasco Incorporated
Domino’s Pizza
Domtar Incorporated
Domtar Paper
Dostart Clapp & Coveney, LPP
Douglas Lobbee Industrial
Dover Ice Arena
Dow Jones Canada
Dr Kevin Lawfon
Drs. Brindley & Lozen
DTE Gas & Oil Co.
Duke of Windsor Sports Shop
Duke University Health System
Durham Catholic
Duro-Last Incorporated
DXC Technology

E.U.P Intermediate School District
E.U.P. Transportation Authority
Earthlink Business
East Bay Calvary Church
East Jordan Iron Works, Inc
East Jordan Plastics
East York Hydro
Eastern New Mexico University
Eastern Upper Peninsula ISD
Eaton Corporation
Edgewater Gifts
Edison Sault Electric
Edward Jones
Egghart and Associates
Eigen Development Limited
Electronic Data Systems
Elite Success Partners
Elizabeth Church
Elliot Lake Research Field Station
Elliot Lake Retirement Living
Emmet County Road Commission
Emperor Motors
Employee Benefits Agency Incorporated
Employer Health Insurance
Engineered Machine Products
Ensign Emblem Ltd.
Enstrom Business Services
Entec Resins
Enterprise Rent A Car
Environ. Rsch. Inst. of Michigan
Environmental Business
Erhard BMW
Ernest & Young
Essar Centre
Essar Steel Algoma
Estes Forwarding Worldwide
Evergreat & Co.
Everything Electric
Ewen Hardware
Executive Marketing Services
Exela Technologies

Fairbanks Fire Department
Faithful Servants Family Retreats
Falls Church City Public Schools
Family Counseling Center
Family Health System of Moose Lake Inc.
Family Video
Far Eastern Textile Limited
Farm Bureau Insurance
Fayetteville State University
Federal Aviation Administration
Federal Business Development Ban.
Feldsott & Lee
Fifth Third Bank
Financial & Investment Management Group
Financial & Systs. Cnslt
Financial Concept Group
Firmenich Incorporated, MCP Foods Inc.
First Bank
First Bank of Upper Michigan
First Church of The Nazarene
First Community Bank
First Federal Savings and Loan
First National Bank
First of America
First Source Bank
Fit People
Fith Thrid Bank
Flakeboard Company
Fletches, Incorporated
Flex Checks Inc
Flint Public Schools
Florida State University
Flytech Technology Co. Limited
Ford Motor Co.
Ford Motor Company
Ford Motor Credit Company
ForeSee Results
Forest Hills Public Schools
Foster Zack & Lowe PC
Fox River Consulting, Inc
Frankenmuth Ins. Co.
Franklin Mint Far E Tra.
Frayed Not, Upscale Resale
Freeman Hospital
French Pro-A Basketball Team
Friend of the Court-Schoolcraft County
Frisbie Law Offices, PC
Frito-Lay Incorporated
Froelich & Weprin Co. LPA
Fudge du Locke

G.P. Flakeboard
Galecki Financial Management
Galer Accounting
Games Imported
Gaylord Community School
Geffner and Bush
General Accounting Office
General Dynamics Land Systems
General Electric Tech Team
General Motors
General Motors Corporation
General Motors Powertrain
General Motors Service Parts Operations
General Motors/Employee Relations
General Polymer
Generations Management LLC
Genesee Care, LLC/The Surgery Center
Genesis Physician Group
Genoa Healthcare
Gentex Corporation
George Brown College
Georgia Pacific
Georgia Sports Medicine
GFS Marketplace
Giles & Associates, Inc.
Gillett Halverson Inland-Hart
Gillett, Halvorsen, & Leonhardt
Glaxo Smith Kline Pharmaceuticals
Glen’s Market
Glenbrier Golf Course
Global Crossing Telecom
GM Acceptance Corp
Goddard Enterprises
Gogebic Community College
Gold Mine Jewelry
Gold’n Treasures (Roblin) Limited
Golds Gym
Goldthorpe Enterprises
Golub Corporation
Gordon Food Services
Gordon, Fournaris & Mammarella
Grady Foundries
Graham Real Estate
Grand Rapids Public Schools
Grand Traverse Band
Grand Traverse Pavilions
Grandchamp, McBride & Prophet, CPA, PC
Grandview Health Syst.
Grandville Public Schools
Grant Prideco
Graybar Electric Co. Incorporated
Great Lake Boat Building School
Great Lakes Aviation
Great Lakes Energy
Great Lakes Financial Freedom Inc.
Great Lakes Fleet
Great Lakes Home Med.
Great Lakes Pulp & Fibre
Great Lakes Shipwreck Historical Society
Great Lakes Tissue Co.
Great Molding
Great Wolf Lodge
Green, Weisse, Rettig, Rademacher & Clar
Greensboro College
Group Health Center
GRS Group
GTE Valenite

H & R Block
H & R Block Canada Inc
H. Cox & Son, Incorporated
H. James Bourque & Assoc.
H&R Block/Kurbann North
H&S Mold Incorporated
Habitat for Humanity Intl.
Haden Environmental Corporation
Hagerty Insurance Company
Hall & Romeka
Hamilton County School
Hamilton Farm Bureau
Hamilton Sundstrand Aerospace
Hampton Inn
Han Chuan, Inc.
Hanna Campbell & Powell
Hannahville Indian Community
Hansen Machine Co.
Harbor Benefit Svcs., Inc.
Harbour Pointe Lakefront Lodging
Harleysville Insurance
Harper Creek Community Schools
Harrison & Associates
Hawkeye Community College
Haworth Incorporated
Hayes Wheels
HC Bolzano / Bozen Hockey Team
Healthshare Group
Hearing Solutions
Heartland Distributors
Helen Newberry Joy Hospital
Helmer Associates
Henniges Automotive
Henry Ford Hospital
Hereford & Hops
Hewitt Associates
Hewlett Packard
Hiawatha Behavioral Health
Hiawatha Correctional Facility
Hiawathaland Oil
Hietpas & Hartzheim CPAs
Hill Schroderus & Co
Hillcrest Properties Ltd.
Hillsdale College
Hillsdale Tool
Holiday Confectionary
Holiday Gas Station
Holland Stitchcraft Incorporated
Holmberg, Co.
Holnam Incorporated
Homax Products
Home Depot
Hometown Floral
Honeywell-Engines & Systems
Hong Mou Enterprise Co
Hoover Precision Prods. LLC
Horn’s Bar & Yankee Rebel Inn
Houghton Lake High School
Howard Suamico School District
Howell Chiropractic Clinic
Hsin Kuang Products Ins
Hsing Wu Coll. of Commer.
HSS Material Management Solutions
Hub City St. Louis Termin.
Hubert Distribution
Hughes Construction
Human Resources
Human Service Professionals LLC
Huntington National Bank
Huron-Clinton Metroparks
Huron-Superior Catholic School Board
Husband Chartered Acct.
Husky Energy Incorporated
Hydro Aluminum Bohn Incorporated
Hylant Group
Hyman Lippitt, P.C.

I Hong Enterprise
I Ling Enterprise Co
I.S.D. 270
Iacopi Lenz & Company
IBM Sealed Air of Canada
Ice Miller Intellectual Property Group
IFB Intermitt Sch.
IIS/Algoma Sports Medicine
Imperial Beverage
INCORE Capital
Ind Tech Research Insti
Industrial Tech Research
Industry Canada
Infomatics Corps.
Ingham Community. Med. Care Fac
Ingleson & Donahue
Intarcia Therapeutics
Inter-Tribal Counsel of Michigan
Interim Healthcare
Internal Revenue Service
International Bridge Board
International Paper
International Plumbing Company
Intr. Business Perspective
Intrega Corporation
Inventec Corp.
Investors Group
Investors Group
Iron County board of Commissioners
Iron Mountain Credit Union
Iron Mountain Power Sports
Ironwood Plastics Incorporated
IRS/US Govt.
Irwin Seating Co.
Isabella Bank & Trust
Isabella Bank Corporation
Isabella County Friend of the Court
Isabella County Prosecutor
Ishpeming Public Schools
ISP Minerals
Issues & Answers
Italian Housing Corp. Sault St. Marie
ITT Industries
ITT Technical Institute

J C Penny
J H Oil Company
J.F. Sports Canada
J.P. Morgan
J+J Farms Services
JAC Products
Jacklin Steel Supply Co.
Jackson Ice Cream
Jackson National Life
Jaffe Raitt Heuer & Weiss P.C.
James Krenek
JC Penney
JCCI Resource Development Services
JCPenny Jewelry Department
Jewelers Mutual Ins. Co.
Jimy Fischer & Co. CPA’s
JJ Keller & Associates
JKL Bahweting Anishnabe School
JM Longyear
JN Products
Job Corps
John Rygiel & Co., PC CPA
Johnson Oil Co.
Johnson Tech/General Electric
Joyce M. King, PC, CPA
Jubilate Early Educ. Childcare Complex
Judge Peter B. Spivak
Judy A. McFalda Law Ofc.
Just4 Network
Juvenile Divions Courty

K-Mart Corp
K-Mart Corporation
K.C. Bin & Equipment
Kalamazoo Valley Community College
Kallio Forest Products
Kathy Wilkey CPA
Kay Bee Toys
Keith W. Turpel Law Office
Kelleher, Laidlaw, Tacioeco, Melville
Keller Williams For Mill
Keller Williams Realty
Keller Williams Realty Charleston-West
Kelley’s Sport Shop
Kelly Services
Kendricks Bordeau Adamini Greenlee Keefe PC
Kenjgewin Teg Educational Institute
Kenneth R. Arndt & Associates
Kenrick Corporation-Midwest Claim Svc.
Kentucky Fried Chicken
Kerkau Mfg.
Kerri Delgoffe
Keskine, Cook, Miller & Alexander, LLP
Kewadin Casino
Kewadin Casino Hotel & Convention Ctr.
Kewadin Shore Casino
Kewaunee School District
Keweenaw Bay Indian Community
Keystone Management Group
Kim Smith Certified Public Accountant
Kingsford Public Safety
Kinross (Prison)
Kinross Charter Township
Kinross Corr. Fac Med. Records Reviewer
Kinross Gold Corporations
Kirtland Community College
Kmart Corporation
KMB Broadcasting
KPMG Chartered Accountants
Kruzel Insurance
KTM Sport Motorcycle USA Inc.
Kurtis Kitchen and Bath, Inc

L’Anse Creuse Public Schools
L&K Associates
Ladera Winery and Vineyards
Lafarge Corporation
Lagana’s Plumbing & Heating Incorporated
Lake Forest Elementary School Dist. 67
Lake Louise Camp & Conf.
Lake Shore Cnty.
Lake State Industries
Lake Superior Press
Lake Superior St. Univ.
Lake Superior State University
Lakehead Pipe Line
Lakes of the North Association
Lakeside Foods Incorporated
Lane Automotive Incorporated
Lanngstaff Pump Svc.
Lansing Board of Water and Light
Lansing Forging Corporation
Lansing Optomology
Larry P. Argal
LaSalle Bank
Latschkey Mktg.
Law Firm of Orazetti, Kwolek & Walz
Law Office In California
Lawrence University
Legal Process Service Incorporated
Leila Belle, Inc
Leonhard Packaging Solutions
Les Cheneaux Community Schools
Les Ours de Villard de Lans
Lexalite International
Liberty Agency Markets
Liebmann Conway Ocejniczak & Jerry SC
Lighthouse Enterprises
Lighthouse Net
Lincoln Schools
Lite-On Technology Limited
Literacy DuPage
Little Traverse Bay Bands of Odawa India
Lloyds Bank
LMAS District Health Department
Local Government Committee
Loch Island Lodge & Camp Lochalsh
LogiServe Incorporated
Logos Financial Planning Incorporated
Loislaw/Wolters Kluwer
London District Catholic School Board
Loose County Housing Commission
Lori & Jaspen PC
Lottery Corporation
Lozier Store Fixtures
LP Alpena
Luce County Community Mental Health
Luke County Road Commission

M & M Associates
M&D Enterprises
M&I Marshall & Ilsley Bank
MA Fitzgerald & Co.
Mack Industries
Mackinac Bridge Authority
Mackinac County
Mackinac Straits Hospital
Mackinaw Breeze Charters Incorporated
Macy’s Inc
Maddin, Hauser, Wartell, Roth&Heller PC
Madigan/Pingatore Insurance Services
MAG Industrial Automation Systems
Magna Donnelly Mirrors-North America
Maitland Ford Lincoln
Makela, Toutant & Hill
Manistique Area Public Schools
Manistique Papers Incorporated
Marantha Mineral Co
Marina Co.
Marinette County Human Services
Marion’s Bookkeeping Service
Mark B. Hansen, P.C.
Mark Schwab Construction
Mark Stevens
Mark W. Veil, P.C.
MarketViews & Insights, LLC
Marlette Community Schools
Marmen Computing Incorporated
Marquette Community Federal Credit Union
Marquette General Healthcare System
Marquette General Hospital
Marquette Mission Park & Musem of Ojibwa
Marquette University
Marshall & Illsley Trust Company
Mason & Cameron
Mason & Hanlin Piano
Master Kwan Jin
Maywood Park Race Track
Mazzali Insurance Agency
McCann Shawn Builders
McDonald Realty
McKessin Ind. of Wisconsin & Michigan
McKinley School
McLaren Northern Michigan Hospital
McMillan Carpet One
McNamee Porter & Seeley
Mead Paper
Mead Paper Co.
Mead Paper Division
Mead West Vaco
Med. Arts Optical
Med. College of Wisconsin
Medtronic Incorporated
Meijer Credit Union
Meijer Inc.
Menominee Chamber of Commerce
Mental Health
Mercedes Benz Financial Services USA LLC
Merchandise Equipment & Supply Inc.
Mercury Racing
Mercy Gen. Health Partners
Mercy Health Partners/Catholic Health Pa
Mercy Med. Center
Mercy Memorial Health Foundation
Messa Associates
Metals USA Mid America Flat Roll Group
Metro Tainan Gas Station Limited
Metropolitan Title co
Metta Financial Group Incorporated
MI Credit Union League
MI Department of Corrections
MI Department of Education
MI Miller’s Ins. Co.
Michael Haibel
Michigan Business Services
Michigan Consolidated Gas Co.
Michigan Department of Career Devel.
Michigan Department of Corrections
Michigan Department of Natural Resources
Michigan Department of State
Michigan Department of Treasury
Michigan Dept. of Agriculture Finance
Michigan Education Association
Michigan International Speedway
Michigan Limestone Operations Limited
Michigan National Guard
Michigan Office of Retirement Services
Michigan Rubber Products
Michigan State Police
Michigan State Univ.
Michigan Tech University
Michigan Technological University
Michigan Women’s Commission
Michigan Works
Micro Center
Mid North Motors
Mid-North Printing
Mid-point Marathon
Midwest Intl. Inc.
Midwest Security Administrators
Midwest Transaction Group
Mike Baker State Farm Insurance
Miller & Associates
Miller Brewing Co
Miller, Shpiece & Tischler PC
Milwaukee Electric Tool
Mineral and Energy Economy Research Institute
Miners State Bank
Ministry Natural Resources
Ministry of Community & Social Services
Ministry of Health
Ministry of Labor
Ministry of N. Devel. & Mines
Mio Dental Center
Mister B’s Family Inn
Mister Rubbish/Waste Mgmt.
Mo for Less Ltd
Modern Pharmacy
Modern Woodman of America
Mohawk College of Applied Arts & Tech
Money Concepts
Morenci Elementary School
Morneau Sobeco
Mortgage Investors Group
Moscow Title Incorporated
Moses Cone Health System
Moslem Shrine Temple
Mott Community College
Mount Clemens Community School District
Mount Nittany Health
Mount Pleasant Public Schools
Multi-Color Corporation
Multicare Associates
Municipal Health & Safety Association
Munson Home Health
Munson Medical Center

N Algoma Industrial Tr.
N. MI Community Mental Health Svcs.
Nancy E. Gallagher
Nantyr Shores
NARSTCO Railroad Manufacturers
National Bank of Detroit
National City Bank
National Guard
National Office Products
National Tech Team
Natl. Child Safety Council
Navistar-International Trucks
NCH Healthcare Systems
NCO Industries
Neal Brown Attorney
Negaunee Public Schools
Neil B. Dieterich & Civil Society
Nelson Painting
Nelson Petruska & Hart, P.C.
Network Reporting Corp.
New Page Corporation
New York Islanders
Newberry Correctional Facility
Newport Scrimshanders
News Tribune
NFC First National Bank
Niagara Logistics
Nicolet Bank
Nicolet College
Niles Industrial Coatings LLC
Nipissing Roman Catholic
Nipissing University
No. MI Child Care Council
North Carolina Dept of Corrections
North Country Window and Doors
North County Tax & Accountancy
North Fulton County Schools
North Land Accounting Services
North Star Cooperatives
North Western Savings Bank & Trust
Northern Concrete Pipe
Northern Credit Union
Northern Greenlawn North
Northern Hospitality
Northern Insurance Agency
Northern Lights Computing
Northern MI Bank & Trust
Northern MI Oral & Max. Surgery, PC
Northern Michigan Bank & Trust
Northern Michigan Hospital
Northern Michigan Regional Health System
Northern Michigan Substance Abuse Svc.
Northern Michigan University
Northern Motor Company
Northern Orthopaedics
Northern Residential Inspection Inc.
Northern Star Industries
Northern Way
Northside Volkswagen
Northwest Airlines
Northwest Bank
Northwest Michigan Community Action Agency
Northwest Michigan Community Health Agen
Northwest Michigan Council of Government
Northwestern Bank
Northwestern Mutual Financial Network
Norway Pharmacy
Norwest Bank
Norwest Financial Co.
Not So Basic Trng.
Not Too Shabby
Nu-Tech Graphics & System
Nucor Steel

O-N Minerals Co.
Oakland County Community Corrections
Oakland Gymnastics Training Center
Oakland Press
Oakland Univ.
Oaks Correctional Facility
OB GYN Associates of Marquette
Oberthur Gaming Technologies
Ofc. of the Registrar
Office Depot
Office of Auditor General, State Of MI
Office of the Auditor General
OgleBay Limestone Plant
Ogne Alberts & Stuart PC
Oimsted Medical Group
Ojibwa Casino Resort
Old Kemp Bank
Old Kent Bank
Old Mission Bank
Old National Investment
Olde Town Playhouse
Oldenburg Group Incorporated
Olivet High School
Omni Metalcraft Corporation
On Minerals
Online Realtors
Ontario Hydro
Ontario Lottery & Gaming
Ontario Lottery & Gaming Corporation
Ontario Lottery Corp.
Ontario Lottery Corporation
Ontario Provincial Police
Ontario Realty Corporation
Orchards Children’s Services
Osborn Materials
Outback Steakhouse
Outside Legal Counsel PLC
Owen Healthcare
Owens Corning
Owner Texaco Convenience
Owosso Church of The Nazarene
OYOB Property Group

Pacific Coast Investment Co.
Packerland Packing Co. Incorporated
Page Michigan
Palace Sports and Entertainment
Pamela K. Randall, CPA
Paper Converting Machine Company
Paradigm Consortium, LLC
Parisian, Div. of Saks, Inc.
Part Time Instructor N.
Party Lite Candles
Pathways Mental Health Svc.
Paycom – Britten Studios
Payless Shoes
Peace of My Heart
PeaceHealth Medical Group
Peacock & Ingleson PC
Peat Marwick & Thorne
Peel Regional Police
Peerless Supply Co
Peninsula Beverage Co.
Penny Wise Technologies
Penske Corporation
Penske Logistics
Peoplesoft USA
Pepsi Bottling Group
Perfect Circle,Inc.
Peter Feifel
Petoskey Glass
Petoskey Plastics
Pfeffer Hanniford & Palka, CPAs PC
Pharmacia & Upjohn
Philips Edison & Company
Phillips Services
Pickford Feed Svc.
Pieper Automation
Pigeon Telephone Co.
Pike Distributors
Pinnacle Partners in Medicine
Pipe & Piling Supplies
Plante & Moran CPAs
Plante & Moran PLLC
Plaza Motor Motel
Plumbers & Pipe Fitters
Plummer Memorial Hospital
Pontiac Osteopathic Hosp.
Postal Service USCG Reserve
Practical Business Solut
Precision Boring Company
Preferred Title Company
Premier Radiology
Premium Vending
Presidion Solutions
Presque Isle Electric & Gas Co-Op
Prizm Financial
Probation & Parole Services
Procter & Gamble Paper Product
Prof Business Service
Professional Business Service
Professional Corporation Treasures, Inc.
Proforma Printing Advantage
Province of Ontario
Prudential Chamberlain Stiehl Realtors
Prudential Financial
Prudential Insurance
Prudential’s Boyne City Agency
PSI Contractor Service
Public Schools
Public Utilities Commision
Public Works & Government Svc. of Canada
Purdue University
Pyper Tool and Eng. Inc.

Quality Inn
Quarles and Brady LLP
Quest Diagnostic
Quicken Loans

R G Ryckman Assoc. Ltd.
R.J. Wallis Elementary
R.W. Mercer
R&S Printing, Incorporated
RACC Enterprises
Ramada Inn
Ranger Boats
Rapid River Schools
Ravenna School Systems
Raye Inc.-Ionia/Montcalm
Rayman & Stone
RBC Dominion Securities
RBC Royal Bank .
RBC Royal Bank of Canada
RDM Associates
Real Estate One
Reamer Funeral Home
Reamer Galer Funeral Home
Reed and Associates
Regal Financial Group
Regional Planning
Rehmann Robson CPAs & Cnslts.
Reid & Reid Law Firm
REMAX Eagle Properties
Rene R. Jarman, CPA
Reno Enterprises
Republic Bank
Retired Office Manager/Victim Advocate
Revenue Canada Taxation
Revord Law Offices PC
Rexnord Corporation
RGIS Inventory Specialists
Richard G. Besinger, Besinger, Cotant,
Richard Hoffman Landscaping Incorporated
Richard J. Kujala Tax & Accounting
Richardson Jewelers
Riemer Floors Incorporated
Rite Aid Pharmacies, Incorporated
Rivers of Hope
Robert B. Hoffman CPA
Robert J. Pfaff CPA
Robert Kazmierowski PC CPA
Robert Oien & Co.
Rockford Public Schools
Rockford United Methodist Church
Roger Bouchard Insurance
Roger City Area School
Roger’s Communications
Rogers City Industries
Rogers Jewelers
Ronald M. Zboril Law Offices
Roslund Prestage & Co. CPA
Ross School of Business-Univ. of Michigan
Rothmans, Benson and Hedges Inc.
Rowley’s Wholesale
Royal Tire Service Ltd
Royalty Janitorial
RTU-Mid America
Rudyard High School
Rudyard Middle School
Running, Wise & Ford, P.L.C.
Ryan Transport

S.S.M Tribe of Chippewa Indians
Sacramento Kings
Saginaw Bay Underwriters
Saginaw Chippewa Indian Tribe of MI
Saginaw Township Schools
Saginaw Valley State University
Saint Marys Paper
Salvation Army
Sam Goody
San Angelo Saints
San Bernardino County
Sandia National Labratories
Sandler & Travis Trade Advisory Services Inc
Sangoma Technologies
Sara Lee Bakery Group
Satteron Enterprises, LLC
Sault Area Career Center
Sault Area Chamber of Commerce
Sault Area High School
Sault Area Hospital
Sault Area Middle School
Sault Area Public School
Sault Area School District
Sault College
Sault College of Applied Arts & Tech
Sault Community Foundation
Sault County Health Department
Sault Evening News
Sault Locks
Sault Public Schools
Sault Sainte Marie Tribe of Chippewa Ind
Sault St. Marie Tribe of Chippewa Indian
Sault Ste Marie Housing Commission
Sault Ste Marie Ontario Board of Educ.
Sault Ste Marie Police Service
Sault Ste Marie School Board
Sault Ste Marie Tribe Indian Gaming Comm
Sault Ste Marie Tribe of Chippewa Indian
Sault Ste. Marie
Sault Ste. Marie High School
Sault Ste. Marie Public Library
Sault Ste. Marie Schools
Sault Ste. Marie Tribe of The Chippewa I
Sault Tribe
Sault Tribe Chippewa Indians
Sault Tribe Gaming Commission
Sault Tribe Kewadin Casino
Sault Tribe Law Enforcement Dept.
Sault Tribe of Chippewa Indians
Schneider National
School Board
School Craft Mem. Hospital
Schoolcraft Memorial Hospital
Schumacher Insurance Agency Incorporated
Schweitzer Capital Group, LLC.
Scott Coulson + Scott
Scott R. Kenney CPA
Sears Canada
Secretary of State/Benzie County
Semco Energy Incorporated
Sequint Consumer Products
Serendipity Media LLC
Service Master
Shad Miller Agency
Shanley Wozniak Insurance Agency
Sheboygan SD
Shepler’s Incorporated
Sherwin Williams
Shi-Chen Electric Co
Shoreline Packaging
Shunk Furniture
Signature Advisors Group Limited
Signature Consultants
Silicon Graphics
Simcoe Muskoka Catholic Dist. Sch. Board
Sin Far Co Ltd
Sircon Corporation
Sixth Street Drug
Skeggs Paciocco Lawyers
Skinner’s Garage
Sleep Inn
SLH & Co.
Smart Start
Smith & Co. Real Estate
Smith & Company Real Estate
Smith Castings Incorporated
Smith Haughey Rice & Roegge
Smolinski & Christman P.C.
Snap-On Credit
Snavely Associates
Snider Construction
Social Security Admin.
Soo Builders Supply Co.
Soo Co-op Credit Union
South Broward High School
South Central Aid
SPAR Marketing
Spartan Stores Incorporated
Special Occasion
Special Olympics Vermont
Specialty Minerals
Spectrum Global
Spectrum Health
Spirit Manufacturing Inc
Spruce Up’s
SRG Global, Inc
St Clerk County Community
St Francis Hospital
St. Francis Catholic Church
St. Francis Credit Union
St. Francis X Federal Credit Union
St. John Health System
St. Joseph Livingston Home Care
St. Lutherans Schs.
St. Michael Church
St. Peter Hospital
St. Thomas Moore Church
St. Vincent Frankfort Hospital
St.Francis Retreat Center
Stafford’s Perry Hotel
Stanley Kula, Attorney
State Bank of Ewen
State Department of Securities
State Farm Insurance
State of California
State of Florida DOT
State of Maine
State of MI Family Independence Agcy.
State of Michigan
State of Michigan Dept. of Correction
State of Michigan Family Inn Agcy.
State of Michigan Treasury Department
State of Michigan Welcome Center
State of Michigan-Dept. of Corrections
State of Michigan, Atty. General’s Ofc.
State of Michigan, Dept. of Mental Healt
State of Michigan/Chippewa County
State of Oregon
State of Wisconsin
State Police
Statewide Real Estate
Statistics Canada
Status Financial Incorporated
Steelbank Tubular
Steen’s Dairy
Steinberg Morton Frymer LLP
Stephanini Chartered Accounts
Sterling Heights High School
Steven W. Price CPA PC
Steward Capital Management
Stewart Beauvais & WA Pple PC
Stiling Acct.
Stone Container Corp
Storehouse Inc.
Storm Insurance Agency Farmers Insurance
Straley, llsley, Lamp
Strategic Systems
Strong Families/Safe Children
Stucks Development Corporation/Taco Bell
Sugarload Mountain Resort
Sullivan at Cromwell
Sun Rise Auto Wash
Sunbridge Healthcare & Rehabilitation
Sundown Motel
SunFrog Shirts
Sunguard Collegis Higher Educ/Walsh Clg.
Sunset Manor
Super Valu Stores, Inc.
Super Value Incorporated
Superior Asphalt
Superior East Community Devel. Corp.
Superior Environmental Solutions Inc.
Superior Fabrication
Superior State Agancy
Susan Hare Law Ofc.
Susan’s Ultimate Cleaning
System & Salutions Inc
Systems Control

T.N. Construction Co.
T&T Holland Trucking
Taco Bell
Tahquamenon Woods LLC
Taiwan Econ Press
Taiwan Johnson Co. Limited
Tall Pine Properties LLC
Taos Saint Joes Hospital
Tassier Boatworks
TBC Credit Union
TD Canada Trust
Techmedica Helgh Incorporated
Tecumseh Prods. Co.
Telesis Marking
TELUS Advanced Communications
Tender Care Michigan Inc.
Teva Pharmaceuticals
Texas Organ Sharing Alliance
Textron Power Transmission
The Algom District School Board
The Better World Group
The Bridal Boutique
The Bureau of Federal Prisons
The Buschman Company
The CSM Group
The Daily Advance
The Dickinson County Healthcare Center
The Edgewater Inn
The Everett Clinic
The Farmer’s Bank of China
The Foraker Group
The Grp. Health Ctr.
The Harbor Barber
The Maples Sawmill Inc.
The Michigan Guarantee Agency
The Mole Hole
The Myers Group
The National Youth Leadership Forum
The Paint Center
The Quigley Co.
The Salvation Army
The Score
The Solis Law Firm
The Valspar Championship
The Visiting Vet
Thermotron Industries
Thetford Corporation
Thirlby Client
Thomas J. Veum PC
Thomas M. Cooley Law School
Thome PACE
Thompson Adult Learning Centre
Thomson Television Limited
Thomson TV, Taiwan Ltd
Thor Motorcoach
Thornapple Kellogg
Thornhill Financial
Thunder Bay Electric
Thunderbay Golf Resort
Tichenor Inc.
Tie The Knot U.P.
Toledo Walleye
Tool and Die Shop
Toronto Dominion Bank
Torrent Consulting
Total Electronics
Total Return Technology LLC
Town & Country Electric
Toxicology Department
Toys ‘R’ US
Trans Provincial Freight Carriers
Transamerica Funds
Transgenic Animal Model Core -UofM
Traverse City Products
Traverse City Schools
Traverse City State Bank
Tree Farm
Trend Millwork Incorporated
Tri Pillar Investments, LLC
Tribute Precast
Trine University
Trinity Industries
Trout Creek Condominium Association
Trugreen Chemlawn
Trust Shine Enterprise
Tucker Deck Care
Tuscany Reserve Golf Club
Tuscon Cook Miller & Alexander
Twyman Safety

U S X Corp
U-Save Auto Rental
U.P. State Credit Union
U.S. Department of Labor
U.S. Marines
Ubly Heights Golf and Country Club
UBS Bank (Canada)
Under Armour
Union 76 Truck Stop
Union Gas
Unisales Incorporated
United Auto Credit Corporation
United Bank of Michigan
United Parcel Service
United Rentals
United States Air Force
United States Army
United States Coast Guard
United States General Accounting Office
United States Post Office
Universal Electronics & Computers Inc.
Universidad Peruana De Las Americas
University of Michigan
University of Michigan Flint
University of Michigan Health System
University of Michigan Med. Center
UP Engineers & Architects Inc
UP Home Helath, Hopice and Private Duty
UP Realty
Upper Peninsula State Bank
Upper Peninsula State Emp Credit Union
US Air Force
US Army Corp Of Engineer
US Attorney’s Office
US Bank
US Corps of Engineers
US Customs & Border Protection
US Customs Service
US Department of Defense
US Fish & Wildlife Service
US Forest Service
US General Accounting Office
US Government Department of Defense
US Navy
US Petrolium Corporation
US Postal Service
US Tobacco
US Treasury Department
USA Corporation of Engineers
USA Corps of Engineers
USA Credit Union
USA Hockey
USDA Rural Development
USDOI Bureau of Indian Affairs
Utah State Office of Education
Utility Supply and Construction

Vader & Vader Professional Corporation
Valenite Inc.
Valley Packaging Supply Co, Inc
Vatchewana Family Crisis Ctr.
Vatterott College
Vegas Kewadin
Verizon Wireless
Verso Paper
VG’s Food Center
Victories Casino
Virginia Commonwealth University
Vivian DeRosa Bookkeeping Services
Vogelheim’s True Value
Volkswagen of America
VRCG Incorporated

W.W Fairbairn
Wachovia Securities
WaidSoft, Inc.
Wal Mart
Wal-Mart Vision Center
Walechka Incorporated
Walled Lake Consolidated School District
WalMart Stores Inc.
Walstrom Marine
Walt Disney Company
War Mem. Hospital
War Memorial Hospital
Ward Mallette
Wares & Son Mechanical Co.
Washtenaw Community College
Washtenaw Internal Medicine Associates
Wausau Insurance Co.
Wayne County
Wealch Aviation
Weifes Corp
Weishaar & Co. CPA’s LPC
Welch Sales & Services
Wells Fargo Financial Corporation
West Entrance Bar
West Front Primary Care
West Kentucky Community College
West Shore Community College
West Wisconsin Telcom
Western Michigan University
Western Petroleum Inc.
Westin William PA Hotel
Westmarc Communications
Wexford Missaukee ISD
Weyco Inc.
Whirlpool Corp
Whispering Pines
White Fishtownship School
WhiteCap Industries
WI Central Railroad
Wickes Lumber
Wilbee Pharmacy Incorporated
Wilkinson Animal Hospital
William Beaumont Hosp.
William J. Donoghue JD PC
William R Kanine, PC
Williams Young LLC
Winbond Electronics Corporation
Winthrop University
WLB Enterprises
WMXG Mix 106
Women’s Res. Ctr. of Northern MI
Woodward Communications WKSZ Radio
Work Place Safety & Insurance Board
Workbox Staffing
Workers Co. Board of Ontario
Workers Compensation Bd.
World Data Products Inc
Wrenn Handling

Xerox Corporation

Yellen & Associates
YMCA of Delta Co
Yorktowne Cabinetry
Youth Training Center
Yuan Labor Council

Zeppa & Associates
Zions Bancorporation

Lukenda School of Business: Distinguished Alumni Award Recipients

2022 – Tracy West
2020 – Timothy Ayres

2019 – Ian Ward
2018 – Bud Denker
2017 – Stephen Peacock

2016 – Randy Pingatore
2015 – Heather Verhagen
2014 – John Berry

2013 – Victor Breed
2012 – Thomas Weiss
2011 – Cathy Abramson