GJM Welcomes New Risk Consulting Team Member

Joshua Bushong GJMWe're pleased to welcome Joshua Bushong to the Gilmore Jasion Mahler team as a Risk Consulting Senior Associate. Here's a chance to get to know a bit about him and his professional and personal background. We hope you enjoy this Q&A.

Describe your role at GJM: My focus within Risk Consulting will be leading IT general control and business process SOX testing. Additionally, I will be helping clients with their cyber security, information security and privacy, and regulatory compliance needs.

When did you start employment/will you start at GJM? April 19, 2021

Why did you choose the accounting industry? Originally I entered the accounting industry because of my love for numbers, specifically baseball statistics and I believed that would be a good fit for my career. However, over the past few years I have been fortunate to merge my passion for technology with my understanding of accounting principles.

What do you like best about accounting? I enjoy the accounting industry because it is ever changing. Businesses are facing unique challenges each year, that is especially evident this year as COVID has shown to present its own distinctive challenges. We as public accountants are met with the task of helping our clients navigate through these business changes and interruptions as seamlessly as possible.

Are you from the Toledo area originally? If not, where are you from? I grew up in Mount Blanchard, OH and moved to Toledo in 2015 to attend the University of Toledo.

What do you like about living in Northwest Ohio? Family, Friends, and the opportunities available in the community.

Anything you would like to share about your past professional experience? I’ve been fortunate to have experience working with a big four accounting firm in Detroit, as well as have spent some time working at Masco.

Do you have any pets, hobbies, family? My hobbies include working out, golfing, tennis, and I enjoy spending time at my local shooting range.

Favorite song or music? My favorite song of all time would be too difficult to choose so I’ll say country music is my favorite genre.

Favorite book or movie? My favorite book would be ‘Satisfied’ by Jeff Manion. My favorite movie is the Jurassic Park Series.

Are you involved in any community organizations, do any volunteer work? I am not currently involved in anything but would love to get involved in something soon.

What is something people may be surprised to find out about you? For anyone that has or will ever golf a round with me, they may be incredibly surprised to find out I have hit a hole in one... Every broken clock is right twice a day!  

Anything else you’d like to add? I am eager to begin this new journey with the firm and am excited about what the future holds!

Learn more about GJM's Risk Advisory services.

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Supply Chain Challenges and Opportunities

supply chain challenges GJMIn these unprecedented times, manufacturers and their supply chains are facing many challenges. We were reminded in recent weeks that supply chain disruptions can come out of the blue, when the giant freighter “Ever Given” got wedged in the Suez Canal for almost a week, blocking a critical trade route and halting the movement of goods. Its impact on global supply chain is still evolving. The “Ever Given” incident only compounds the massive supply chain disruption over the past year brought on by the global COVID 19 pandemic. What can manufacturers learn from these disruptions? Can your business gain a clearer understanding of your supply chain challenges so you’re better prepared for the inevitable disruptions of the future?

Gilmore Jasion Mahler, LTD (GJM) brought together a virtual panel discussion to help manufacturing businesses identify opportunities for supply chain improvement. The March 11 webinar, moderated by GJM’s Wes Beham, featured guest panelists David Cohn and Bart Huthwaite from RSM Supply Chain Services. GJM is a member of the RSM US Alliance. Also featured on the panel, with the private industry perspective: Andrew Risner, Director of Procurement and Global Supply Chain Management for Findlay-based manufacturer Rowmark.  

A Bright Note to Start

In spite of all the challenges facing manufacturers, there is reason for optimism. A survey done of attendees prior to the GJM roundtable webinar found that 74% of those surveyed were somewhat or very optimistic about the future. Survey respondents said their greatest concern over the next year is building their workforce. Their second greatest concern: uncertainty in demand and supply shortages.

Rowmark’s Andy Risner says 2020 was a challenging year as they responded to the pandemic. He says the company was already reexamining its footprint before COVID-19 to better align with customer locations. As a global distributor, he says efficient movement of goods is certainly one of Rowmark’s top priorities.

“Shipping costs increase each year and service levels are important,” he says. “So, you take that coupled with the Amazon affect; you know, people want it, and they want it in two days, and they don’t want it to come in three different shipments… We don’t want to pay for split ship, so, shipping costs are a very big part of our business and we really spent the last two years trying to get our arms around it.”  

Understand the Nature of Supply Chain Disruptions

RSM’s David Cohn says disruptions in supply chains happen on an average of 3.7 years, resulting in an average of 42% profit of its earnings before interest, taxes, depreciation, and amortization (EBITDA) over the course of ten years. Unfortunately, these disruptions are expected to become more frequent as globalized chains become more tightly linked, as well as other reasons, such as climate change.

Know the Five Enterprise Risk Categories

  • Operational Risks. This risk category includes the ability to forecast supply disruptions, labor competition and availability, and the uncertainty of demand by the consumer.
  • Financial Risks. This risk factor includes supplier costs, currency fluctuations, and even dealing with fraud. 
  • Strategic Risks. This category of risk involves the impact of competitors and the perception of vulnerabilities, and the adaptability of business models.
  • Regulatory Risks. Mitigating these risks means planning around taxation and other similar factors.
  • Unforeseeable Risks. These risks include natural disasters such as earthquakes or tornadoes, socioeconomic risks, and even war. You can add stuck barges to that list now, too.

Prioritize Value Chain Preparedness

RSM’s Bart Huthwaite says you need to be as efficient and effective as you can, while ready to react and adapt to outside forces. He says prioritizing preparedness includes these steps:

  • Analyze. Be sure to analyze the flow and efficiency of the supply chain.
  • Anticipate. Preparedness means being able to anticipate what parts of the chain are most vulnerable. It is highly recommended you use predictive analytics.
  • Plan. Be prepared to restructure the company. It is also important to note the balance needed between efficiency and risk. A costly mistake many companies make is not considering risk in the name of efficiency.
  • Execute. The final step is to execute well thought out plans. Know how much the changes will cost and the way it improves productivity.

Learn from Industry Leaders

Industry leader David Cohn of Supply Chain Services says that improving supply chain stability includes organizational alignment, or “Trying to get the right hand of the company to talk more effectively with the left hand of the company… This means all links of the chain must work together, cross functionally to align supply with demand.” This can look like anything from major company restructuring to monthly meetings.

What else should you examine to prepare for the future? Here’s what the RSM Supply Chain Services team says supply chain experts are doing to help protect businesses:

  • Network rationalization: evaluate/optimize your distribution centers
  • Demand Planning/Forecasting
  • Supply planning
  • Sourcing strategy: should you look more regional, with less reliance on Asia, for example?
  • Operational visibility: a clearer view of your inventory, capacity. Possible technology adoption to streamline these efforts
  • Inventory management: focus on the critical SKUs so you have capacity to meet demand
  • Supplier relationship management
  • Supplier/third party risk management
  • Advanced analytics
  • Simulation-scenario planning
  • “Control tower” (get a high-level view/insight into your entire supply chain)  

Our experts say that building a strategy for your business around supply chain management, with these principles as a framework, will better prepare your company for the disruptions of tomorrow.

If you have any questions or concerns, please reach out to your GJM team or contact us via our website for assistance.  

Established in 1996, Gilmore Jasion Mahler, LTD (GJM) is the largest public accounting firm in Northwest Ohio, with offices in Maumee and Findlay. Locally owned, GJM offers cloud-based accounting and provides comprehensive services including assurance, business advisory, tax, risk advisory, healthcare management and outsourced accounting. The firm’s professionals specialize in industries including construction & real estate, healthcare, manufacturing & distribution and utilities.

RSM US Alliance (www.rsmus.com/alliance) is a premier affiliation of independent accounting and consulting firms in the United States, with more than 75 members in over 38 states, the Cayman Islands and Puerto Rico. RSM US Alliance provides its members with access to resources of RSM US LLP, the leading provider of audit, tax and consulting services focused on the middle market, with more than 9,000 people in 86 offices nationwide. RSM US Alliance member firms are separate and independent businesses and legal entities that are responsible for their own acts and omissions, and each are separate and independent from RSM US LLP. Members of RSM US Alliance have access to RSM International resources through RSM US LLP but are not member firms of RSM International. For more information, call toll free 800.537.7178 or visit rsmus.com/alliance.

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Resources Available for Victims of Unemployment Fraud

unemployment fraud resources GJMCases of unemployment fraud are rampant across the country, as criminals use stolen information to fraudulently file for unemployment benefits across many states, including Ohio. The explosion in fraud cases comes as many Americans impacted by the pandemic, have legitimately filed for unemployment benefits due to loss of employment or a cutback in hours. The fraudulent claims, however, are utilizing the personal information of people who have not lost their jobs and have not filed for unemployment.

In this article, we’ll tell you how to know you’re a victim, how you should report it to authorities, and what you can do to protect your personal information from identity thieves moving forward.

Red Flag: How to Know You’re a Victim

The U.S. Department of Labor says most people aren’t even aware they’re victims of unemployment identify theft until they receive a notice in the mail related to unemployment benefits they didn’t receive. The IRS form 1099-G is a tax form used to report unemployment benefits received. Your employer may also receive a notice requesting information about an unemployment claim in your name, even though you haven’t received any benefits and remain fully employed.

What Should You Do?

The U.S. Department of Labor has guidance for anyone affected by this widespread fraud. The IRS also offers good guidance.


  1. Report the fraud to the state. The state will need to issue a corrected form 1099-G. Ohio and Michigan residents can use the links below:

Report Ohio fraud

Report Michigan fraud

  1. Tax Filing:
  • Only include income you actually received on your tax return. Don’t wait for your corrected 1099-G, if you haven’t received it. Do include legitimate unemployment benefits as income, as they are taxable.
  • If you’ve already filed your taxes, don’t file an amended return.
  • Watch for further information and guidance from the IRS.


GJM Human Resources Manager Jeanne O’Riordon has assisted some GJM clients as they deal with unemployment benefit fraud affecting their employees. 

“As an employer I recommend you set up your online account with Ohio Department of Job and Family Services (ODJFS) and monitor your Correspondence Inbox for any notices of separation. The online account lets you see information faster than waiting to get it in the mail,” she says.

O’Riordon says as an employer you should report the ID theft online as well as the employee. It will help the state confirm that, indeed, a fraudulent claim has been filed. She says Ohio employees and employers should use this link to report fraudulent claims.

What Else Can You Do?

Check your credit. O’Riordon also suggests you place a free one-year fraud alert on your credit reports by contacting any one of the three nationwide credit reporting companies online or through their toll-free numbers. You’ll only have to make one call, as the bureau you contact must tell the other two. For further peace of mind, you can consider putting a freeze on your credit.

You can also report the fraud to the National Center for Disaster Fraud, which helps police stop future unemployment ID theft.

While it is an inconvenience, and a certainly a real concern that so much unemployment fraud is taking place, with a few steps you’ll be on your way to notifying the right authorities what happened to you, and hopefully protecting yourself from any potential future fraud.

Established in 1996, Gilmore Jasion Mahler, LTD (GJM) is the largest public accounting firm in Northwest Ohio, with offices in Maumee and Findlay. Locally owned, GJM offers cloud-based accounting and provides comprehensive services including assurance, business advisory, tax, risk advisory, healthcare management and outsourced accounting. The firm’s professionals specialize in industries including construction & real estate, healthcare, manufacturing & distribution and utilities.

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