California League of Bond Oversight Committees


CaLBOC Appointed President Emeritus November 22, 2016.

     President of BESTCO Division Beutler Corporation. Mr. Day was a member of the Sacramento City Unified School District BOC for four years, including 18 months as chair. He attended University of Long Beach majoring in mechanical engineering and International relations, and is a graduate of the U.S. Naval Power School.


Tim Rushing

   Mr. Rushing is a Senior Tax Analyst, for Sentinel Peak Resources California LLC.   Formerly a Senior Property Tax Representative with Chevron USA Inc.  My specialty has been in property taxation, where I have managed the property tax filings for approximately $10 billion worth of assets across 6 western states.  My responsibilities with Sentinel Peak have not diminished but expanded.  In addition to the Property Taxation portion I am responsible for numerous business planning functions as well as school debt financing.  My analysis of school debt financing is done in conjunction with the Kern Taxpayers Association.  Kern County districts (Community College, School District, & Unified School District) continually reach out to us as a resource in better school debt financing.  Over the year’s we have saved Kern County taxpayers hundreds of millions through our efforts.              
   Mr. Rushing presently sits on the following BOC’s:  Panama Buena Vista USD, Taft City Elementary SD, Kern High, & Wasco Union High School Districts.  In addition, Mr. Rushing has worked with numerous other Districts in looking at how to structure future bond programs, usually before the issue is presented to voters.
   Mr. Rushing graduated from California State University, Fresno with a Bachelor’s Degree in Finance.  

Priscilla Schreiber

Mrs. Schreiber served for 16 years on the Grossmont Union High School District Board of Trustees (La Mesa, CA) from 2000 until 2016. Due to a change from At-Large elections to By-Trustee Area elections Mrs. Schreiber could not seek reelection in 2016. From 2007 to 2016 Mrs. Schreiber served as a Delegate to the California School Boards Association representing San Diego County on educational issues in Sacramento.
   In 2007, under Mrs. Schreiber’s tenure as Board President, she worked with community members and District personnel to create the (BAC) Bond Advisory Commission. The (BAC) was instrumental in assessing the current bond program and chart a course for a much needed follow-on Bond. Mrs. Schreiber also served on the Board Bond Sub-Committee from 2009 to 2014.
   Priscilla’s business background is in construction management, job-cost accounting, and customer service. After graduating in 1971 from Clairemont High School in San Diego CA, she worked for local contractors and developers before turning her attention to the family construction business and community service opportunities for non-profit organizations. Priscilla was just unanimously appointed to serve on the Literacy First Charter School Board and currently serves as Chair of the Boys and Girls Clubs of East County Foundation Board.

Tim Towers

Mr. Towers worked for twenty-five years in the computer industry. He is a long-time resident of the Santa Clara Unified School District with two children who attended District schools from kindergarten through high school. Mr. Towers has an extensive record of community and social service in many areas including education. In 1996 he participated on a Facility Needs Task Force that resulted in the District’s successful general obligation bond election in the District since the 1960’s. He enthusiastically participated on bond campaigns and oversight committees for there subsequent bond programs.

Michael Turnipseed, CaLBOC President

   Since 1975, Michael Turnipseed has been self-employed, actively participating in numerous business, political, and civic projects. 
   In 1994, he started Michael Turnipseed and Associates (MTA) to address organizational needs in the business community, specializing in strategic planning and problem-solving. His tagline is “Your Path to Success.”
   In March 2005, Michael was retained to serve as Executive Director of the Kern County Taxpayers Association.  In April 2009, he was named President of the Kern County Taxpayers Education Fund, Inc. and Academy Director of Kern Leaders Academy.
   Since 2007, KernTax has worked with over 20 school districts to structure fiscally responsible bond programs.  Kern County taxpayers will be seeing $2 billion in reduced school facility bond costs over the next 25 years.
   Michael joined the CaLBOC Board in 2007 and is currently serving as Board President.
   Also, Michael is a past Trustee of Kern County’s Board of Retirement, which oversees the Kern County Employee Retirement Association, the county’s pension fund, the organizer of the Workforce Taskforce and a member of Bakersfield Breakfast Rotary.
   Michael received his Bachelor’s Degree in Agricultural Economics from the University of California, Davis; graduated from the California Agricultural Leadership Program;  successfully completed the Executive Program in Management from the Anderson Graduate School of Management, University of California, Los Angeles;  completed the SACRES Public Pension Investment Management Program conducted by the Haas School of Business, University of California, Berkeley, and most recently completed CAPRS Board Leadership Institute: Advanced Principles in Governance, conducted by the Anderson Graduate School of Management, University of California, Los Angeles.
   Michael has been married to his wife, Nancy, for 39 years, has two grown daughters, Amy and Alissa, and one granddaughter Hattie.

David Wolfe, CaLBOC Vice-President

Currently serves as Legislative Director at the Howard Jarvis Taxpayer’s Association. Mr. Wolfe graduated cum laude from Sonoma State University, Rohnert Park, CA with a BA in History and a minor in Political Science.

CaLBOC Board of Directors

David Ginsborg, Co-Founder

Deputy to the Assessor for County Assessor Larry Stone in Santa Clara County. Chair for the San Jose Unified School District Bond Oversight Committee from 2004 to 2008. Mr. Ginsborg has a Master in Management from the Graduate school of Political Management and a BA from University of California, Berkeley. He is licensed as real estate salesperson and State Board of Equalization certified appraiser.

​Rob Guiterrez

Mr. Gutierrez is the Director of State & Local Finance for the California Taxpayers Association. He has completed extensive research on California tax policy, including property taxes, local taxes, and how taxes and fees are applied under Proposition 26. He directs the organization's research efforts through the California Tax Foundation, which was established by CalTax in 1980 as a 501(c)(3) not-for-profit organization to promote sound tax policy. He holds a degree in political science from Westmont College in Santa Barbara.

Dan Mierzwa 

Yuba County Treasuer / Tax Collector. Dan only serves on volunteer boards, and has significant board experience as he currently also serves on the boards of the Sierra Central Credit Union, the California Statewide Development Authority, and CACTTC, among others. Dan has been a stalwart CalBOC supporter, having 100% attendance at our annual conferences!
    Dan is the elected Treasurer-Tax Collector of Yuba County, and has served in that position since 2009. Before that, he served as the Assistant Treasurer-Tax Collector for two years, having been recruited to the position from San Francisco, where he was in fixed income sales and trading at Cantor Fitzgerald. Dan also had experience working for Merrill Lynch.
    Dan grew up all over the US, though graduated from High School in Walnut Creek, CA, after which he starred as a college athlete (football and baseball) at the University of Puget Sound in Tacoma, WA, where he earned his degree in economics.
    Dan is married and raising three children in Plumas Lake, where two of his children have started Dan and his wife in their careers as interested and active public school parents.


Lori Raineri is a Certified Independent Public Finance Advisor and is a Certified Fraud Examiner. She has served on the Board of the National Association of Independent Public Finance Advisors. Lori has developed long-range capital financing plans for hundreds of public agencies and is well known for her ability in financial analysis and public speaking. Recently, Lori has been a featured speaker for the California Treasurer-Tax Collectors Annual Education Conference, the California Auditor-Controllers’ Annual Conference, and the California County School Superintendents Annual Business and Administration Conference, among others. The focus of each of these presentations has been the principles of debt financing, including numerous case studies that demonstrate the value of best practices, and ethics. During her career, Lori has been personally involved in the planning and structuring of well over seven billion dollars of financing. At the age of 26, Lori founded Government Financial Strategies after having worked as an investment banker. Lori is the author of more than two dozen articles and publications and is in high demand as a public speaker. Lori received her B.A. in Philosophy from the University of California, Berkeley and received her M.S. in Financial Analysis from the University of San Francisco. Additionally, Lori has been an avid consumer of continuing education, taking courses from UCLA Extension, UC Davis Extension, and many professional organizations for government officials. Lori demonstrated her interest in government early in life, serving as the student School Board Member for the Santa Clara Unified School District, and was thrilled to be inducted into the Santa Clara Unified School District Hall of Fame in