At the age of 94, MACPA Life Member Loren B. Ulum passed away in February.

Ulum was the youngest of five siblings who grew up without electricity or indoor plumbing and had no transportation to school, with the exception of the family horse.

After graduating from the University of Illinois in 1931, Ulum was issued a three-digit Michigan CPA certificate – number 812.

He spent most of the 1930s working out of Chicago and Detroit for Peat, Marwick, Mitchell & Co. until he joined Buell Die & Machine Company in Detroit. Buell Die was sold in the early '60s, prompting Ulum to accept a position as treasurer at Lorne Company Inc. Ulum retired from Lorne Company Inc. in 1972.

He was preceded in death by his wife, Beth, and a daughter. Ulum is survived by his son, Glen, (also a CPA), five grandchildren and nine great grandchildren.