James Ray at the Telluride Jazz Festival. Raynier used the dba "No Wasted Notes" when sponsoring music-related events.

Board of Directors

Ed Gardner

Ed Gardner is a CPA and a Partner in Guardianship Services of Seattle (GSS), a once-small fiduciary company that has since grown to become one of the largest privately held guardianship and trust organizations in the Northwest. Ed was also guardian of the person and estate for Mr. Ray, and has been part of the Raynier Institute & Foundation since its inception in 1994. Ed was born in Brooklyn, NY, and grew up in Lindenhurst, Long Island. He went to the University of Ohio at Akron on a track and field scholarship, where he earned his Bachelor of Science in accounting. After graduating, Ed traveled to Washington State and settled in Seattle where he served as financial director for the Foundation for the Handicapped from 1979 – 1990, before joining GSS. Ed is married and has three children.

Michael A. Valucci

Michael Valucci is a former Partner (retired) with CliftonLarsonAllen, LLP, a national CPA firm. He served a diversified client base concentrating on tax planning for corporations, individuals, and pass-through entities. In addition to his 40 years of experience in traditional tax and accounting services, Michael is also an experienced consultant in the area of mergers and acquisitions, raising debt and equities, and succession planning. Michael earned a Bachelor of Science degree in Accounting from the Thomas Jefferson University and a Master of Taxation degree from Villanova University. Michael has previously served on the Board of Directors for Mission Kids Child Advocacy Center, Eastern State Penitentiary Historical Site Museum as well as the Audit Committee for the Annenberg Foundation. Michael lives in Blue Bell, PA with his wife and three children and enjoys golf, reading, and the New Jersey beach.

Robert Warth

Robert S. Warth was a Senior Vice President and Portfolio Manager for PNC Financial Services Company. Over his 25-year career at PNC he was manager of the High Net Worth Group, the Endowment Asset Management Groups, and The Investment Department where he had responsibility for the investment policies and procedures used by all the division’s investment managers. Prior to joining PNC he was the Director of Institutional Marketing at the First Pennsylvania Bank, the nation’s oldest bank. Bob is a graduate of the Wharton School of Finance at the University of Pennsylvania and the New York Institute of Finance. He lives in Philadelphia where he also serves on several charitable boards