Firm president and manager Timothy L Day started Day & Associates, PC in 1983.  He received his Bachelor of Science in Accounting from the University of Colorado in 1980.  Tim is a CPA and a member of AICPA and the Colorado Society of CPA's.  Tim enjoys most outdoor activities including skiing, golfing, fishing and hiking.  E-mail Tim.      Todd Winczewski became a member of  our firm in December 2000 and a partner in January 2005.  He received his Bachelor of Science in Accounting and Business Administration in 1992 from Dickinson State University and his Master of Taxation Degree in 1994 from the University of Denver.  He is a CPA and a member of the AICPA and Colorado Society of CPA's.  Todd began his accounting career with Gordon, Hughes & Banks CPAs as a tax specialist in 1994.  When not working in the office, he is usually hunting or participating in Ranch Versatility Horse competitions.  E-mail Todd.   Scott Marks joined our firm in July, 2003.  He received his Bachelor of Arts in Economics from the University of Colorado in 1988 and his MBA in Finance from the University of Oregon in 1993.  His is a CPA and a member of the AICPA and the Colorado Society of CPA's.  Scott began his public accounting career in 1997 with PricewaterhouseCoopers in Eugene, Oregon where he was involved in audit and review engagements.  Before joining Day & Associates, he was a Controller for Hines Resorts responsible for Winter Park, CO and Whitefish, MT real estate development and property management.  He and his wife enjoy traveling, skiing, hiking and biking.  E-mail Scott.     Michelle DeFrange joined Day & Associates in February, 1998.  She received her Bachelor of Arts in Mass Communication and Public Relations from the University of South Florida in 1983.  She became an Enrolled Agent to practice before the Internal Revenue Service in 2001 and began her career as a tax specialist in 1996 working at Kosmiski/Dollarhide CPAs in Greeley.  Michelle enjoys golf, gardening, skiing and the Colorado outdoors.  E-mail Michelle.         Staff Accountant Marsha Peters has been a staff member since October, 1988.  She specializes in financial statement preparation, payrolls, computerized bookkeeping consultation, and assists in audits and reviews.  Marsha is a dedicated and loyal Colorado Avalanche fan and watches as many games as possible during the hockey season.  E-mail Marsha        Linda Refvem joined our firm as a staff accountant in November of 2006.  She primarily handles financial statement preparation and payrolls.  Linda and her husband owned and operated a property management business in Winter Park for ten years.  She spends time outdoors hiking, biking and snowshoeing.   E-mail Linda      Administrative Assistant Deby Leroux has been with our firm since January, 2003.  She handles some payrolls and QuickBooks entry.   Deby and her son enjoy boating, fishing, four-wheeling and playing with their dog, Zeus. E-mail Deby.