A Brief History

Pohler and Associates, LLC was formed as a natural progression of a dynamic management team that has developed over 20 years. Managing Partner, Sue Pohler, and Executive Director, Jeff Taylor, came together when the Governor appointed Sue Pohler Chairman of the Ohio State Employment Relations Board. After 8 successful years at SERB, the duo accepted a request of The Ohio Attorney General to take over Collections Enforcement for the State of Ohio. The Ohio Attorney General is unique in that they are charged with collecting all debt for the entire State, including taxes, Workers Compensation, student loans, medical bills, highway car accidents to name a few of the 400 plus clients. It was at Collections Enforcement they hired and began their relationship with Timothy Keck. The prior Attorney General had broken all records by collecting $1 billion over 8 years. That set the goal. Collections Enforcement under the new leadership would collect $1 billion in 4 years, half the time. Through improved client relationships, employee motivation/appreciation programs and improved technology and processes, this goal was accomplished.

It was then, that Pohler and Taylor decided it was time to take their extensive skills to the private sector and form a one stop shop law firm for collections and subrogation. Timothy headed off to Law School and during summers worked for the firm. Upon graduation, he immediately joined the firm.

It has been the firm's goal from day one to provide the highest achievable collections ratio, while treating debtors with the utmost respect and dignity.



The Legal Side

Sue Pohler, Managing Partner and Timothy E.J. Keck, Partner and Litigation Manger, head up all of the firm's legal initiatives, processes and procedures including protecting our clients' rights as creditors and debt recovery through litigation and post judgment execution.

Sue Pohler has an extremely strong background in administration and client and constituent relationship building. She was appointed as the Senior Deputy Attorney General in Collections Enforcement by Ohio Attorney General Jim Petro on January 13, 2003. Previously, she was appointed to the State Employment Relations Board by Governor George V. Voinovich in 1994 and reappointed in 1996, serving on the Board through 2002. Immediately prior to her appointment to SERB, Sue was Executive Director for the Ohio Board of Tax Appeals. She also has served as Assistant Columbus City Attorney and Assistant Franklin County Prosecuting Attorney. Her extensive private sector experience includes tax preparation and planning, employment counseling, and service as Director of Personnel for a major Columbus hotel. Sue Pohler received a Juris Doctor degree from Capital University Law School in Columbus and a Bachelor of Arts degree in psychology from The Ohio State University.

Timothy E.J. Keck's extensive background in debt recovery and creditor rights advocacy includes front line collections experience as senior account representative for the Ohio Attorney General's Collection Enforcement section and management of the litigation portfolio for Pohler and Associates. He has a wealth of knowledge and experience in both Bureau of Workers Compensation and insurance subrogation matters. Timothy's ability to move parties from the deadlock of entrenched positions to the objective consideration of interests and solutions make him a sought after debt dispute problem solver. He received a Juris Doctor degree from the University of Dayton School of Law and a Bachelor of Arts degree in History from The Ohio State University.

The Administrative Side

Jeffery J. Taylor, Executive Director and Cierra Dawson, Operations Manager, head up all of the firm's administrative initiatives, processes and procedures including operations, human resources, information systems, support, and pre-litigation debt recovery.

Jeffery J. Taylor has served in leadership roles since 1973. He has experienced a wealth of success in helping organizations achieve excellence in both the private and public sectors by motivating and training managers, supervisors, civic leaders, and employees. He is a frequent presenter at management retreats, training seminars, and special programs. With an unmistakable passion and devotion to see individuals and organizations flourish, Jeff reflects and encourages character qualities such as initiative, gratitude, loyalty, and personal integrity.

Cierra Dawson has applied her valuable experience from the retail and service industries to become the firm's leader in providing excellent customer service. Her client relations skills are second to none. Her organizational skills and attention to detail keep the firm on the right fiscal track. As a true servant leader, Cierra exemplifies the high level of professionalism and devotion she promotes in her team and the entire firm.

Our Team Approach

Four Teams make up the four corners of Pohler and Associates' Portrait of Excellence. Each team has a well defined area of responsibility while at the same time moving forward in cohesive cooperation with the other teams in the fulfillment of the firm's mission, goals and objectives.

The Account Resolutions Team

Once placed with us, every debt and the one owing it, is given a fresh start and fair shake at voluntarily resolving the past due account. The debtors are contacted by our Account Resolution Specialists, who are extremely talented and professional problem solvers. The Account Resolution specialists approach each debt and debtor in an out of the ordinary positive manner. All avenues are first explored to achieve payment in full. If circumstances warrant it, the Resolution Specialists will seek the client's permission to the settle the account for an agreed to lump sum amount. If a payment in full or settlement in full cannot be worked out, then an appropriate installment plan will be explored. In each instance, the debtor is treated with dignity and respect.

The Legal Team

If the Account Resolution Specialists are unable to secure the voluntary compliance of those owing debts, the accounts are sent to the legal Team for review and handling. The team, which is comprised of our lawyers and paralegals, will review each account and prepare and submit recommendations as to whether an account is litigation-worthy. In the appropriate cases the legal team will seek through litigation a judgment in favor of our client. The team will use tools such as subpoenas, bank attachments, and garnishments to collect on any judgments obtained. Although it is certainly possible for those owing debts to resolve their accounts cooperatively during the legal process, the terms will not be as favorable to them as they would have been if the account was resolved prior to the involvement of the Legal Team.

The Support Team

This team of talented and dedicated professional assistants provides all levels of clerical and other support to the account resolution specialists in order to give the specialists the maximum amount of opportunity and time to make quality contact with those who owe and to work out solutions to their indebtedness. The support team provides considerable assistance to the Operations and Legal teams as well. They are the true utility workers of the firm.

The Operations Team

The firm's Executive Director, Operations Manager, and Systems Coordinators make up the Operations Team. This team is tasked with the oversight and support of the Account Resolution and Support Teams as well as all of the firm's administrative initiatives, processes and procedures. The Team ensures that all staff is provided the necessary training and tools to comply with the Fair Debt Collection Practices Act, (FDCPA), the Health Insurance Portability and Accountability Act of 1996, (HIPAA), Internal Revenue Service Publication 1075 safeguarding federal tax payer information and all other laws and regulations governing the firm's collection of past due accounts. In fulfilling these responsibilities, the Operations Team regularly reviews policies and procedures and conducts internal audits.


The high standards set forth in provisions such as IRS Publication 1075, O.R.C. §347, and HIPAA, are the foundation of our firm's policies and procedures for safeguarding sensitive and confidential information. We have a zero-tolerance policy for improper disclosure of client, company, and debtor data. Target information is safeguarded at three levels: 1) Physical Site Security, 2) System Security, and 3) Comprehensive Staff Training and System and Practice Oversight.

We have formed an Audit and Compliance Team which is tasked with safeguarding all Federal Tax Payer Information (FTI) and Confidential Personal Information (CPI). The team meets weekly to discuss the Firm's compliance with IRS Publication 1075, O.R.C. §1347, HIPAA and other rules and regulations regarding the safeguarding of sensitive and confidential information. Periodic inspections and audits of all systems, practices and procedures are conducted to ensure that all are in compliance with safeguarding requirements. The team provides the staff with information and training each quarter.