William C. Kimmelman - Born 1958, Toledo, Ohio; United States Army, 1976 - 1980; Education: Bachelor of Business Administration (Accounting), cum laude, University of Toledo, 1983; Juris Doctor, University of Toledo, 1987; Admitted to Practice: Ohio, 1987, United States District Court, Northern District of Ohio, 1988, United States Tax Court, 1988, Certified Public Accountant (Ohio), 1989; Client Relationships: Director & General Counsel, First Federal Savings and Loan Association of Delta; Member, Toledo Bar Association; Past President, Fulton County Bar Association.