Chair of the Board Steven Kearns James Craft & Son, Inc.
Chair-Elect Ed Engle Smucker Company
1st Vice Chair Jeff Witmer Pathway Business Advisors
2nd Vice Chair Robb Beiler Wohlsen Construction Company
Secretary Aimée Deraco Brubaker
Treasurer Timothy A. Kershner, CPA Walz Group
Immediate Past Chair Guy Kingree, III Benchmark Construction Co., Inc.
2026 BOARD OF DIRECTORS
Jeff Albright E.R. Stuebner, Inc.
Corbin Beittel Warfel Co nstruction Company
Jeff Bright Offit Kurman
Stephanie Conway Keystruct Construction, A Viocity Company
Kevin Eshleman SLC Excavating, LLC
Michael L. Fiore Leonard S. Fiore, Inc.
Brian Floyd MPB Insurance & Risk Management
Ken Funk Arthur Funk & Sons, Inc.
John H. Hykes, II B&B Integrations
Anthony Leer Leer Electric, Inc.
Michael Metz-Topodas Saul Ewing LLP
Patrick Snyder Peoples Security Bank & Trust
Lee L. Summers, Jr. C Mechanical Services
Kevin VanPelt S&T Bank
Jan L. Wagner Wagman Construction, Inc.
MESSAGE FROM THE CHAIR
MORE THAN A MILESTONE: 132 APPRENTICES JOIN THE WORKFORCE
BY: STEVEN KEARNS
On Thursday, May 21, 132 men and women crossed the stage to complete one of the most meaningful milestones in the trades: finishing their classroom instruction. It was a record-breaking night, representing the largest graduating class in our program’s history, and it was a long time coming.
These graduates didn’t just sit through coursework. They worked. They put in hours on real job sites, in real conditions, alongside experienced journeypeople who held them to a high standard. This year’s class represented eight trades:
• Carpentry 17 graduates
• Construction Craft Labor 14 graduates
• Electrical 42 graduates
• HVAC 13 graduates
• Masonry 10 graduates
• Plumbing/Pipefitting 20 graduates
• Roofing 5 graduates
• Sheet Metal 11 graduates
This class of 132 also represented significant growth over the past few years, marking a nearly 35% increase from our 2023 graduating class. Since the program was launched in 1973, ABC Keystone has now graduated 3,252 apprentices. That represents more than five decades of training and more than five decades of sending skilled, qualified tradespeople into the workforce. The number reflects thousands of careers, countless projects, and a sustained commitment to growing this industry from within.
As we do in our daily work, we are not content with merely reaching new heights; we continually aim to exceed them. Our 2025–2026 program year included 545 actively enrolled apprentices and craft trainees across nine trades: the eight represented by this graduating class, plus Heavy Equipment Operator.. These are the men and women who will make up the next graduating class, and the ones after that.
Enrollment for the 2026–2027 program year is now open, and we’re setting our sights on 560 enrolled apprentices, our most ambitious target to date. If this past year is any indication of what this program is capable of, we have every reason to be confident we’ll get there.
The trades are only as strong as the people coming up through them. The Class of 2026 just raised the bar for everyone who follows.
Congratulations to every graduate. The work continues.
BUILD YOUR TEAM WITH ABC
Strength Starts With Your Workforce
ABC Keystone helps contractors build skilled, compliant workforces through registered apprenticeship. We provide the guidance and support you need to succeed—now and into the future.
Grow and Develop Your Workforce with ABC Keystone.
Create your own workforce through formalized training.
Increase productivity, safety & profits.
Expand your workers' knowledge base.
To learn more about how ABC Keystone can help build your workforce for today and tomorrow contact Randy Doxzon at randy@abckeystone.org.
FROM THE PRESIDENT-CEO
THE TIME IS NOW…GET ENGAGED!!
BY: G. DAVID SLOAD
The primary election is finally over. The annoying ads and mailbox stuffers have stopped, at least for now. Most of our ABC-friendly candidates have secured their position for the November election. Should we take a breath and relax?
Not a chance! As we study the primary election results and the numbers, things do not look good for our friends. Some will say it was just the primary and since most races were uncontested, the turnout was low. Looking at specific districts that have historically had a much higher percentage of registered republican voters, we are seeing a larger number of democrat votes cast than republican votes cast. Did only the republican voters have a low turnout?
What this tells me is we need to start now to work on getting the voters engaged. If we don’t, we stand to lose seats in both the State House and the Senate. We already play defense on bad legislation coming out of the House. Holding the Senate is our only way of killing bad legislation for the construction industry.
Losing the Senate to democrats and their leadership will lead to the proverbial trifecta. The House, Senate, and the Governor’s office would all be controlled by one party. Every piece of legislation that we have held off or killed during the last two years will be back on the table and any amendments we might try will fail. There will be no consideration of ratio changes. The following are just some of the issues that will happen:
• Expansion of prevailing wage
• Expansion of Act 72
• “Best Practice” legislation for PennDOT work
• Legislating restrictive RCOs
• Anything else that can prevent merit shop contractors from bidding public work
Not only are these pieces of legislation poorly and vaguely written, but most contain a way to criminalize violations. Our industry and PA as a commonwealth cannot afford these types of changes.
Now is the time to get engaged. Help get people registered. Get out and help your candidate become known to your fellow constituents. Knock on doors for your candidate. While you can’t tell employees who to vote for, you can share the issues that are valuable to our industry. Make sure your employees have time to vote.
The only way we can retain the seats of our ABC-friendly legislators is to drive a high turnout in November. Let Keystone know what resources you may need to help us turn up the heat. The ABC saying “Get into politics or get out of business” is crucial as we go into these midterm elections. Together we can make it happen.
Promote Voter Awareness in the Workplace
Encourage your employees to register to vote, stay informed, and make their voices heard on issues that impact their jobs, businesses, and communities.
Apprenticeship Update APPRENTICE GRADUATION
ABC Keystone Celebrates 2026 Apprentice Graduates at WellSpan Park
ABC Keystone recognized 132 apprentice graduates during its 2026 Apprentice Graduation Ceremony held May 21 at WellSpan Park in York, Pennsylvania, home of the York Revolution.
The annual event celebrated apprentices who completed completed their classroom instruction and are advancing their careers as skilled craft professionals in the construction industry. Graduates representing multiple trades were recognized for their dedication, hard work and commitment to both classroom instruction and on-the-job training.
The ceremony brought together apprentices, employers, instructors, family members and industry leaders to celebrate the next generation of the merit shop construction workforce. ABC Keystone’s apprenticeship program continues to support workforce development efforts by preparing highly trained professionals to meet the industry’s growing demand for skilled labor.
Held at WellSpan Park, the graduation ceremony highlighted the strong partnerships between ABC Keystone, its member companies and the construction industry in developing the future workforce.
PRESENTING SPONSOR
BAR SPONSOR
CARPENTRY TRADE SPONSOR
CONSTRUCTION CRAFT LABOR TRADE SPONSOR
MASONRY TRADE SPONSOR
PLUMBING TRADE SPONSOR
ROOFING TRADE SPONSOR
SHEET METAL TRADE SPONSOR
CLASS OF 2026
CARPENTRY
Israel Galarza Lozano ............................................ J.D. Eckman, Inc.
Jacob Hartranft ........................................................ Gooding Group, LLC
Sean Jackson ........................................................... James Craft & Son, Inc.
Chase Lane Bortner Bros., Inc.
Logan Lippert James Craft & Son, Inc.
Jared McGarrity ....................................................... Sheet Metal Specialists, LLC
Vincent Naglic .......................................................... MARC-Service, Inc.
Jacob Piatak ............................................................. MARC-Service, Inc.
Benjamin Shepard R.A. Walton & Company, Inc.
CRAFT PROFESSIONAL OF THE YEAR
HARRY KINSER
Carpentry
Benchmark Construction Co., Inc.
Harry Kinser stands as a model of craftsmanship, leadership, and innovation at Benchmark Construction, making him a strong candidate for Craft Professional of the Year. He consistently performs at an exceptional level with minimal supervision, combining deep technical expertise with a forward-thinking approach to jobsite challenges. His ability to design custom jigs and leverage advanced tools allows him to streamline complex processes and deliver superior results. From reconstructing warped columns to executing precise decorative millwork, Harry’s work reflects both efficiency and a commitment to excellence.
A defining aspect of Harry’s work is his dedication to quality control and innovation. Known for his “Eagle Eye,” he takes personal ownership of every detail, identifying and addressing issues before they impact the final product. He communicates constructively when work needs to be redone and often serves as
"Harry is deeply committed
to safety and mentorship."
a trusted second set of eyes for superintendents. His innovative methods also improve scheduling, as seen in his development of specialized jigs that significantly reduce installation time—turning multi-week tasks into just a few days while keeping projects on track and under budget.
Harry’s leadership extends to productivity and problem-solving across the jobsite. His custom toolmaking, including jigs for columns, windowsills, and handrails, boosts both his own efficiency and that of his team. He approaches challenges with creativity and precision, overcoming complex obstacles such as warped framing, intricate base installations, and difficult chimney modifications. His solutions not only resolve immediate issues but also establish more effective processes for future work, reinforcing his value to every project he supports.
Beyond his technical contributions, Harry is deeply committed to safety and mentorship. With over eleven years on the safety committee, he actively promotes safe practices through toolbox talks, inspections, and direct accountability. He also invests in developing the next generation of craft professionals, training apprentices and sharing knowledge that strengthens overall team performance. His willingness to guide others, combined with his consistent ability to overcome jobsite challenges, underscores his lasting impact on Benchmark Construction and highlights why he is a deserving recipient for Craft Professional of the Year.
ADVOCACY UPDATE
ABC KEYSTONE LED RE-ENTRY LAW, NOW IN EFFECT
BY: JIM WILLSHIER, DIRECTOR OF GOVERNMENT AFFAIRS
Associated Builders & Contractors (ABC), Keystone Chapter supports legislation that helps justice-impacted individuals re-enter the workforce. Our goal is to give workers who accept accountability a second chance rather than subjecting them to the full force of the justice system without the opportunity to rebuild their lives. As part of this process, we advocate for laws that help these workers become successful. One such law is now in effect thanks to ABC’s advocacy network.
Previously, the law required individuals to have their driver’s licenses suspended for nonpayment of court fines and fees. As a result of Act 138 of 2024, which took effect in May, safeguards are now in place so individuals can continue maintaining a valid driver’s license. This allows them to drive to work so they can earn a paycheck that goes toward paying the fines and fees the court is enforcing.
We must emphasize that this law does not reduce a verdict or remove judicial discretion. It is intended only to help judges ensure accountability without placing Pennsylvanians in a form of debtor’s prison.
ABC supported this legislation to help individuals have a second chance and to help employers retain employees who may have no other means of getting to work than driving themselves. If anyone in your company may need help with a driver’s license suspension, please share this information.
To qualify, an individual must appear at a formal hearing following a conviction and request payment of fines and fees through Act 138. Representation by an attorney is highly recommended.
Individuals who cannot pay in full may be placed on an affordable payment plan or perform community service in lieu of having their driver’s license suspended. However, licenses may still be suspended if payments are missed, community service requirements are not met, or new violations occur. This law also does not apply to egregious vehicle violations such as DUIs, reckless driving, or similar offenses.
If a defendant’s driver’s license has previously been suspended because the court determined they were able to pay, the defendant has three options to end the suspension:
1. Pay the fines, costs, and restitution;
2. Enter into an agreement with the court to make installment payments; or
3. Agree to perform community service in lieu of payment.
The defendant will most likely also be required to pay a reinstatement fee to PennDOT.
There is also a separate program through PennDOT for driver’s license suspensions: the Pennsylvania Occupational Limited License (OLL), also known as the “bread and butter program.” This restricted license allows suspended drivers to travel for essential work, school, or medical needs, but not for general driving purposes.
Both programs can provide individuals with a second chance to maintain their driver’s licenses so they can continue working while still being held accountable for paying their debt to society. This is especially important for our industry, where workers must travel to offices, jobsites, or operate equipment that requires a valid license. We greatly appreciate Pat Stefano and Jay Costa for their bipartisan effort in helping make this law possible.
If you have questions about either program, we encourage you to contact an attorney and visit PennDOT’s driver’s license suspension information page.
2026 Verified STEP Participants
Assurance Media, LLC
B&B Integrations
Benchmark Construction Co., Inc.
Brubaker
C.M. High, Inc.
CB Construction Services, Inc.
CCS Building Group
Clark Contractors, Inc.
CLARK, Inc.
James Craft & Son, Inc.
D.E. Gemmill, Inc.
DenTech Industrial
DeRock Electric Company
Dolan Construction, Inc.
E.R. Stuebner, Inc.
EA Roofing Co.
EG Stoltzfus Construction, LLC
Flyway Excavating, Inc.
Arthur Funk & Sons, Inc.
Glenn O. Hawbaker, Inc.
Gorski Engineering, Inc.
Hayden Power Group
High Construction Company
Hursh Painting Co., Inc.
J.F. Sobieski Mechanical Contractors, Inc.
JEM Group, LLC
John E. Fullerton, Inc.
Johnston Construction Company
Kessel Construction, Inc.
Keystruct Construction, A Viocity Company
Lancaster County Timber Frames, Inc.
Lebanon Valley Electric, Inc.
Leer Electric, Inc.
Leo Kob Co., Inc.
Leonard S. Fiore, Inc.
LEW Site Construction, LLC
M. Potteiger, Inc.
MVE Group
MYCO Mechanical, Inc.
Paramount Contracting, Inc.
Pincus Elevator Company, Inc.
Poole Anderson Construction, LLC
Quality Buildings, LLC
Quandel Enterprises, LLC
S&S Structures, Inc.
Scenic Ridge Company
Schlouch Incorporated
Smucker Company
Tabora Painting, LLC
The H & K Group
The Tri-M Group, LLC
The Tuckey Companies
The Witmer Group
Wagman Construction, Inc.
Warfel Construction Company
Wenrich Painting, Inc.
Wickersham Construction and Engineering, Inc.
Wohlsen Construction Company
Zartman Construction, Inc.
Zebby Sulecki, Inc.
Zook Interiors, LLC
Professional Perspectives ASK AN ACCOUNTANT
BY: TIM SHOWERS, CPA, MCKONLY & ASBURY
WHICH FINANCIAL STATEMENT ASSURANCE SERVICE IS RIGHT FOR YOU? HERE’S A GUIDE TO FIND THE BEST FIT
Key Takeaways
• Not All Assurance Services Are the Same: Audits, reviews, and compilations offer different levels of assurance, cost, and effort.
• Third Parties Set the Bar: Lenders, sureties, agencies, and other third parties typically determine which level of assurance is required.
• More Assurance, More Opportunity: Higher assurance increases credibility and access to larger projects, borrowing, and bonding.
• Cost and Effort Increase Up the Ladder: Compilations require the least effort, while audits demand the most time and resources.
• Plan Ahead to Avoid Surprises: Align assurance choices with growth plans through early communication with stakeholders.
What thoughts come to mind when hearing the words “Audit," “Review,” or “Compilation”? Perceptions vary widely regarding these terms, and they are often used interchangeably in conversation. However, in reality, Audits, Reviews, and Compilations are three very distinct types of assurance services offered by a CPA firm. Taking time to carefully plan for one’s assurance service selection is a worthwhile process; choosing correctly can help take a business to the next level. This article outlines the key aspects of each type of assurance service, discusses examples of when these services might be needed, and offers advice for making the right choice for an individual’s business.
When Might an AEC Company Need an Assurance Service Over Their Financial Statements?
The need for financial statement assurance services is usually prompted by a third party. Any third party who will be relying on an organization’s financial data when deciding whether to transact with that organization is thus a candidate for one who might request a copy of compiled, reviewed, or audited financial statements. In the AEC world, common examples include banks, sureties, state agencies, and even private general contractors as part of their prequalification process. The triggers for requiring one type of assurance service vs. another differ from third party to third party. However, a common rule of thumb applies. When using financial statements, third parties are looking to “trust, but verify.” Thus, the more significant the potential transactions one has with a third party, the greater the third party’s level of desired verification will be.
What Are Assurance Services?
Visualize the range of assurance services offered by a CPA firm as a three-rung ladder. While each rung requires more time and effort to reach than the last, a business is also elevated along the way in terms of its opportunities for growth. Let’s take a look at each of these three services, from least to most extensive.
Compilation and Preparation Engagements – “No Assurance”
Compilation and preparation engagements are the first rung on the “Assurance Service Ladder.” Under these engagements, the CPA firm does little more than take the numbers given to them, assist with some adjusting and clean-up entries (to varying degrees depending on the specifics of the arrangement), and help prepare and present the financial statements and footnotes in a professionally acceptable manner. As a result, No Assurance is offered as to the accuracy or reliability of the numbers and the CPA’s report expressly notes this. The advantage of a compilation is the relatively low cost and time involvement, as compared to other assurance services. The disadvantage, however, is that a compiled financial statement is rarely acceptable to a third party unless an organization’s degree of potential business with them is considered low level and low risk. Third parties
will request a compiled set of financial statements when they simply want to see that a qualified CPA was involved in professionalizing the statements and footnotes.
Review Engagements – “Limited Assurance”
As the second rung on the “Assurance Services Ladder,” the review engagement is the middle ground between a compilation and a full-blown audit. In a review engagement, the CPA firm will analyze and make inquiries regarding financials, projects, and WIP schedules, but stop short of sampling source documents and testing internal controls. As a result, the objective of a Review engagement is Limited Assurance as to the accuracy and reliability of the financial statements.
The advantage of a Review engagement is that it will open the door to certain projects, borrowing levels, and bonding capacity, without requiring the time or cost investment of an audit. Third parties will request Reviewed financial statements when they want to see that an independent CPA has at least “kicked the tires” on the financial statements.
Audit Engagements – “Reasonable Assurance”
Audit engagements offer the highest level of assurance that a CPA firm can offer under professional standards: Reasonable Assurance that the financial statements can be relied upon for drawing financial conclusions about the company. During an audit, a CPA firm will test samples of source documents, company processes, and internal controls to the degrees deemed sufficient for opining on the financial statements. Thus, for AEC firms, the audit process will typically involve detailed testing of contract documents and WIP schedules, as well as inquiries of project managers. The jump from Review to Audit in terms of the overall time commitment from an organization’s team is often greater than the jump from Compilation to Review.
How Can I Make the Right Choice for My Business?
The distinct levels of assurance, cost, and time commitment highlight the importance of planning and communication when determining the right fit. Since there are no uniform thresholds applicable to all third parties for triggering one level of service vs. another, it is critical to be open with one’s banking and bonding relationships about one’s business plans. If planning to expand into new types of projects, geographic areas, or simply grow in general, knowledge of how these impact financial statement requirements will help a business avoid surprises along the way.
JULY JUNE
EVENTS, COURSES & TRAINING
6/2 Understanding Financials for Non-Accountants Part of the Leadership Development Series
6/3 Conflict Management Part of the Professional Development Series
6/3 Project Compliance & Outside Organizations Part of the Construction 101 Series
6/4 Southeast Region Golf Outing Iron Valley Golf Club, Lebanon, PA
6/4 VitalCog: Understanding and Addressing Substance Use Disorders in the Workplace
6/5 ABC Keystone Night at Williams Grove Speedway Williams Grove Speedway, Mechanicsburg, PA
6/17 Effective Recruiting & Hiring Part of the Human Resources Management Academy
6/18 VitalCog: Suicide Prevention in the Workplace
Starts 6/23
Medical Gas and Vacuum Piping Systems: Installer's Certification Course ASSE 6010
6/25 North Region Golf Outing Mountain View Country Club, Boalsburg PA Presented by: ABC Insurance Trust
Stay connected — scan to view the calendar or visit
EVENTS, COURSES & TRAINING
7/1 Time Management Part of the Professional Development Series
7/9
VitalCog: Understanding and Addressing Substance Use Disorders in the Workplace
7/13 First Aid/CPR/AED with Emergency Care & Safety Institute Certification
7/15 Behavioral-based Interviewing Part of the Human Resources Management Academy
7/16
7/16
Executive Leader Contractor Peer Group
VitalCog: Suicide Prevention in the Workplace
7/16 Bluebeam® Revu Intro
WELCOME NEW MEMBERS
Abatement Technologies
Rob Castor, Director of Business Development 266 Brook Farms Road Lancaster, PA 17601 (800) 634-9091
www.abatement.com
Cutco Business Gifts
Lindsay Musser, Area Director 124 South 50th Street Philadelphia, PA 19139 (717) 575-0975 www.cutcogifting.com
Stratix Systems
John Erisman, Account Executive 200 North Park Road Wyomissing, PA 19610 (610) 374-1936
www.stratixsystems.com
Sponsored by: John Hykes, II, B&B Integrations
Metzler Forest Products
Chad Curry, HR Manager 26 Timber Lane Reedsville, PA 17084 (717) 667-2924
www.metzlerforestproducts.com
Derry Township Municipal Authority
Colby Brinser, Facility Director 670 Clearwater Road Hershey, PA 17033 (717) 566-3237
www.dtma.com
Sponsored by: Jeff Witmer Pathway Business Advisors
TrenchTech, Inc.
Connor Kerrigan, Executive Vice President 1979 Bristol Pike Morrisville, PA 19067 (610) 275-1680
www.shoringsolutions.com
Sponsored by: Kevin Eshleman SLC Excavating, LLC
MERIT SHOP PROUD
WARFEL CONSTRUCTION CELEBRATES 115 YEAR MILESTONE ANNIVERSARY
Warfel Construction is proud to announce the launch of its “115 Years of Gratitude” campaign, celebrating 115 years of building relationships, strengthening communities, and creating lasting impact across the Mid-Atlantic region.
Founded in 1911 and headquartered in Lancaster County, Pennsylvania, Warfel has spent more than a century serving clients and communities through a people-first approach centered around trust, collaboration, and its long-standing mission of building “Clients for Life.”
A Campaign Centered Around Gratitude
The campaign officially launches with a new brand video and storytelling initiative focused on the people behind Warfel’s journey — including employees, clients, trade partners, and community members who have helped shape the company’s story over generations.
“As we reflect on our history, we recognize that this milestone is not just about the buildings we’ve constructed — it’s about the relationships built along the way,” said Conlan Swope, President of Warfel Construction. “We’re incredibly grateful to the people who have trusted, partnered with, and grown alongside us throughout our journey.”
Growing with Purpose
Over the last several years, Warfel has continued to grow strategically while remaining grounded in the values that have defined the company for generations. The company expanded its regional presence with the addition of its Paoli office in 2019, its Winchester, Virginia, office in 2022, and, most recently, its State College office in 2024 — allowing Warfel to better serve clients and communities across the Mid-Atlantic region.
Alongside this growth, Warfel has continued investing in its people, strengthening its safety culture, and expanding its senior leadership team with leaders representing all areas of the business to support the company’s long-term vision and strategic direction.
Throughout its history, Warfel has remained resilient through defining moments that shaped both the industry and the communities it serves — including the 2008 recession and the COVID-19 pandemic — navigating challenges together through collaboration, adaptability, and a continued commitment to its people and partners.
As the company grows, its commitment remains the same: to ensure every client experience reflects the care, consistency, and integrity that define the Warfel experience.
Honoring the Past While Building the Future
The “115 Years of Gratitude” campaign will continue throughout the year with a series of stories, videos, employee spotlights, community features, and partnership highlights that celebrate the people and relationships behind Warfel’s legacy.
Conlan Swope, President, at Warfel Employee Event
The campaign also coincides with America’s 250th anniversary celebration, reinforcing Warfel’s connection to more than a century of growth, progress, and community-building.
“While we’re proud of where we’ve been, we’re even more excited about where we’re going,” said Matt Hartzler, CEO of Warfel Construction. “This campaign is ultimately about gratitude — and about continuing to build meaningful relationships for generations to come.”
To watch the anniversary video, visit https://warfelcc. pro/115_Years_of_Gratitude.
#ABCMeritShopProud
For inclusion in future issues of the Merit Shop Spokesman, please send your press releases to: Rebecca Wolf | rebecca@abckeystone.org (717) 653-8106
Matt Hartzler, CEO, and field team at West End Place with 115 Year Celebration cookies
MILESTONE ANNIVERSARIES
Congratulations to these members celebrating milestone anniversaries in June 2026!
