Richard N. Phegley

Smart & Final, Inc. engages in wholesale grocery business. It supplies food, foodservice products, and culinary equipment through non-membership warehouse and wholesale stores. The firm offers dairy, meat, and baking products; grocery and dry food items; beverages; paper and packaging products; frozen food; kitchen equipment and janitorial supplies; and sundries. The company was founded in 1871 and is headquartered in Commerce, CA.

Smart & Final Stores, Inc. is a holding company, which engages in the food retail business. It operates through following segments: Smart & Final, Smart Foodservice, and Corporate/Other. The Smart & Final segment deals with both household and business customers. The Smart Foodservice segment focuses primarily on restaurants, caterers, and a wide range of other foodservice businesses. The Corporate/Other segment includes corporate overhead support expenses and administrative expenses incidental to the activities of the reportable segments, interest expense, and other costs associated with the company's debt obligations, equity earnings in its joint venture, and income taxes. The company was founded in 1871 and is headquartered in Commerce, CA.

The American Institute of Certified Public Accountants provides vocational education in accounting. The company provides services to the accounting community, regulatory bodies, and other organizations. It also operates in Jersey City, Washington, and Lewisville. It was founded in 1887 and is headquartered in New York City, NY.