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Rudy F. Moeller, Jr. email
Alliance Cost Containment 

Rudy places over 30 years of finance, marketing and business management experience to work for his clients to negotiate and deliver lower operating costs.  Areas of savings frequently include waste disposal, janitorial supplies, telecommunication, office supplies, freight & shipping, uniforms, printing & forms, payroll processing, temporary staffing, utilities and more.  Based in Louisville, KY, ACC and its 50+ consultants have helped over 1,100 companies save millions of dollars since 1992.  All fees are based on a percentage of demonstrated savings over a 12 month period.  Rudy’s areas of specialty include convenience stores, banks, not-for-profit organizations and small manufacturing companies.


Tom Randolph email

Tom Randolph has over 40 years of experience in the electronic payment space including credit and debit card issuing/acceptance; merchant acquiring; RFID technology; closed loop gift card services and Credit Card Fraud Prevention.Tom had a 32 year career with Mobil Oil and ExxonMobil. He was deeply involved with the development and launch of Mobil's Speedpass and pre paid (Go Card) card. He served as Vice President and Director of Mobil's Credit Card Bank and Vice President of Mobil Oil Credit Corporation.

At ExxonMobil his responsibility included developing strategic alliance relationships with 3rd party consumer, fleet card and atm/debit card issuers and card associations.
Following retirement from ExxonMobil “TRC” Tom Randolph Consulting was formed.  Tom’s firm specializes in saving clients thousands of dollars in credit card processing costs through contract negotiations and recommending and implementing best practices, other services include new business development, new technology offerings, strategic planning, strategic partnering, problem resolution, credit card fraud prevention, management solutions, and research and expert witness testimony. Industry leaders such as Martin and Bayley, Shipley Energy, Boyett Petroleum, Cenex, Gulf, QuikTrip, Love's, Wawa, Sheetz, Family Express, Huck's, Douglass Distributing, The Pantry, Aloha Petroleum, Clark Oil, Tucker Oil. Lincoln Land, Garvin Oil, Rutter’s, Spinx, Accel Marketing, ETSY, Boyette Petroleum, Pride Convenience Stores, Comdata, Town N Country, Nice N Easy, Spinx, Havill Consulting, Jaco Oil, Pride Convenience Stores, Cheer’s, Severson Oil, Great Stops, SVM, Card Alert Services,  Fair Issac, Dollar Tree, New City Transit Authority, Euronet Worldwide, McKinsey Consulting, Tempo Payments, Ascend Marketing, and Verizon are currently using or have used TRC services for a variety of projects and assignments. 


ETL Associates, LLC email

The Balanced Scorecard is a proven approach to strategic management that imbeds long-term strategy into the management system through the mechanism of measurement.  “What gets measured gets done”. 

ETL Associates is a professional services firm specializing in the development, expansion, and full utilization of Balanced Scorecard strategic performance management systems. 

Services include:

  • ·        Development of Balanced Scorecards to help organizations use measurement to help manage strategy and          performance.
  • ·        Linking incentive compensation programs to the Balanced Scorecard.
  • ·        Customized training programs.
  • ·        How -To Training Seminars.
  • ·        Conference Presentations.


Current and past clients include: ExxonMobil US Fuels Marketing, Wallis Companies, Peoples Bank, Warrenton Oil, and Huck’s Food and Fuel Stores. Ed has also participated in training and consulting engagements with the Balanced Scorecard Collaborative, Inc. Engagements have included Alaska Native Tribal Health Consortium, Space Naval Warfare Systems Center, University California San Francisco, and the Defense Logistics Agency.


James Bentz Bio: email
James Bentz has been involved in accounts payable accounting for more than 15 years. In 1994 joined Howard Schultz as Senior Associate managing 32 person audit center and responsible for vendor/client relations for twelve Fortune 500 companies including; Super Valu Retail, Nash Finch, Roundy’s, Kmart, Crate & Barrel, K Mart, Michael’s Creative Crafts, Eby-Brown. In 2002 when Howard Schultz merged with Profit Recovery Group remained Senior Associate in Shorewood, Illinois Audit Center.

In 2008 James Bentz, along with two former associates, formed Recovery Hounds. Today Recovery Hounds is becoming a leader in the convenience store industry with 18 clients in 11 states.  Some of the companies include Martin & Bayley, GPM Investments, Stewart’s Shops, Family Express, Cefco Stores, Road Ranger and Schmuckal Oil.

Our professionals apply their expertise in the field of accounts payable auditing to each client engagement, knowing where to start looking for potential claims even before we begin your audit.

Recovery Hounds offers a no-risk way to employ specialized resources to identify, validate and recover overpayments and under-deductions. There is no upfront cost for our professional services. Recovery Hounds works on a contingency basis and charges a percentage of recovered funds, you only pay if we recover money. There is no upfront payment or retainer.

We believe that we are uniquely qualified to meet your accounts payable audit requirements.

Audrey Elwood SPHR email

Audrey Elwood has extensive human resource experience spanning over thirty years primarily focused in the convenience store industry.  This includes c-stores, supermarkets, restaurants and warehousing facilities.  Her experience encompasses all functional human resource areas as well as labor efficiency.  She has special expertise in identifying and executing training programs including harassment and discrimination training and prevention programs, Federal and State compliance assessment, worker’s compensation and risk management.   She is able to design personnel policies and benefit programs for smaller companies as well as multi state and multi unit corporations.  

Throughout her career Audrey has been recognized for her ability to quickly evaluate needs and implement solutions that not only ensure compliance and mitigate risk, they have a direct impact on the strategic goals of the company.  As VP of HR for Martin & Bailey, Inc. the implementation of a labor planner program that was uniquely defined to each store saved the company thousands of labor dollars. A payroll debit card option program along with direct deposit eliminated printing payroll checks, postage and related bank service charges.  A mandatory arbitration program encouraged communication and resolution of employee problems to promote a “best in class” workplace as well as reduce potential litigation. 

Audrey Elwood’s human resource consulting encompasses evaluations, recommendations and implementation in the following areas:


  • 1.      Current training and execution of that training
  • ·         Identify needs
  • ·         Propose programs and options to address those needs
  • 2.      Assess compliance with Federal and State laws – labor relations
    • ·         Payroll functions, labor posters
    • ·         FLSA -  Dept of Labor
    • ·         Job descriptions
    • ·         EEOC
    • ·         OSHA
    • ·         NRLB – and union – union avoidance
    • ·         Discrimination – Harassment training – prevention programs
  • ·         Propose programs and options to resolve
  • 3.      Worker’s Compensation – Liability Insurance Claims – Risk Management
    • ·         Safety Program – Accident Prevention
    • ·         Cost containment – claims handling procedures
    • ·         Premium savings
  • 4.      Unemployment Claims and cost savings
  • 5.      Wage and Salary Program
    • ·         Performance appraisals
    • ·         Competitive wage surveys
  • 6.      Personnel policies
    • ·         Handbook
    • ·         Work rules
    • ·         Disciplinary program
  • 7.      Recruitment Program
    • ·         Hiring practices
    • ·         Drug testing programs
    • ·         Background checks
  • 8.      Retention Program
  • 9.      Benefit Programs
    • ·         Health Insurance, life insurance
    • ·         Vacations, holidays and time off
    • ·         401(K), retirement programs
  • 10.  Store Visits and Key Personnel Interviews 

Clients include Gordy Oil Co, Golightly & Long, LLC and Garb-Ko, Inc.


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