diff --git a/app/controllers/home_controller.rb b/app/controllers/home_controller.rb
index da2d5ef..838f7de 100644
--- a/app/controllers/home_controller.rb
+++ b/app/controllers/home_controller.rb
@@ -5,6 +5,8 @@ def index
   @recent_certs = UserCertification.where("created_at > ?", DateTime.now - 7.days).count
   @num_users = User.count
   @recent_users = User.where("created_at > ?", DateTime.now - 7.days).count
+  @num_paid_users = User.all.select{|u| u.member_status >= 250 }.count
+  @num_delinquent_users = User.all.select{|u| !u.payment_status }.count
   if can? :read, User then
     @recent_user_names = User.where("member_level > 10").accessible_by(current_ability).order('created_at desc').limit(5)
   end
diff --git a/app/controllers/users_controller.rb b/app/controllers/users_controller.rb
index 38f7e7f..4b6877c 100644
--- a/app/controllers/users_controller.rb
+++ b/app/controllers/users_controller.rb
@@ -33,6 +33,10 @@ class UsersController < ApplicationController
     end
   end
 
+  def inactive
+    @users = @users.all.select{|u| u if u.payment_status == false }.sort_by{ |u| -u.delinquency }
+  end
+ 
   # GET /users/1
   # GET /users/1.json
   def show
diff --git a/app/models/ability.rb b/app/models/ability.rb
index 1c47f5e..4f5ea1b 100644
--- a/app/models/ability.rb
+++ b/app/models/ability.rb
@@ -35,9 +35,11 @@ class Ability
         can :read, UserCertification
       end 
 
-      # Accountants can manage all
+      # Accountants can manage payments
       if user.accountant?
         can :manage, Payment
+        can :manage, Ipn
+        can :manage, PaypalCsv
       end
 
       # Admins can manage all
diff --git a/app/models/ipn.rb b/app/models/ipn.rb
index 002a834..417884a 100644
--- a/app/models/ipn.rb
+++ b/app/models/ipn.rb
@@ -45,6 +45,7 @@ class Ipn < ActiveRecord::Base
     end
     unless response == "VERIFIED"
       Rails.logger.error "Invalid IPN: #{response}" 
+      Rails.logger.error "Data: #{self.data}"
       return false
     end
 
@@ -58,8 +59,8 @@ class Ipn < ActiveRecord::Base
   private
   def create_payment
     # find user by email, then by payee
-    user = User.find_by_email(self.payer_email)
-    user = User.find_by_payee(self.payer_email) if user.nil? && self.payer_email.present?
+    user = User.where("lower(email) = ?", self._from_email_address.downcase).first
+    user = User.where("lower(payee) = ?", self._from_email_address.downcase).first if user.nil? && self._from_email_address.present?
 
     # Only create payments if the IPN matches a member
     if user.present?
diff --git a/app/models/payment.rb b/app/models/payment.rb
index 4b10b67..8c4ab5b 100644
--- a/app/models/payment.rb
+++ b/app/models/payment.rb
@@ -7,7 +7,6 @@ class Payment < ActiveRecord::Base
   validates_presence_of :user_id, :date, :amount # not created_by
   validates_uniqueness_of :date, :scope => :user_id, :message => ' of payment already exists for this user.' 
 
-
   def human_date
     if date.year < DateTime.now.year
       date.strftime("%b %e, %y")
diff --git a/app/models/paypal_csv.rb b/app/models/paypal_csv.rb
index 1791aa6..d150e8e 100644
--- a/app/models/paypal_csv.rb
+++ b/app/models/paypal_csv.rb
@@ -38,8 +38,8 @@ class PaypalCsv < ActiveRecord::Base
   private
   def create_payment
     # find user by email, then by payee
-    user = User.find_by_email(self._from_email_address)
-    user = User.find_by_payee(self._from_email_address) if user.nil? && self._from_email_address.present?
+    user = User.where("lower(email) = ?", self._from_email_address.downcase).first
+    user = User.where("lower(payee) = ?", self._from_email_address.downcase).first if user.nil? && self._from_email_address.present?
 
     # Only create payments if the CSV matches a member
     if user.present?
diff --git a/app/models/user.rb b/app/models/user.rb
index 6e7fa48..899ee2f 100644
--- a/app/models/user.rb
+++ b/app/models/user.rb
@@ -89,6 +89,11 @@ class User < ActiveRecord::Base
     {25 => "Associate", 50 => "Basic", 75 => "Basic", 100 => "Plus"}
   end
 
+  def payment_status
+    results = payment_status_calculation
+    return results[:paid]
+  end
+
   def member_status
     results = member_status_calculation
     return results[:rank]
@@ -99,6 +104,15 @@ class User < ActiveRecord::Base
     return "<img src='/#{results[:icon]}#{results[:flair]}-coin.png' title='#{results[:message]}' />"
   end
 
+  def delinquency
+    if self.payments.count > 0
+      paydate = self.payments.maximum(:date)
+      (Date.today - paydate).to_i
+    else
+      (Date.today - self.created_at.to_date).to_i
+    end
+  end
+
   private
 
   def member_status_calculation
@@ -112,7 +126,7 @@ class User < ActiveRecord::Base
     case self.member_level.to_i
     when 0..9
       if self.payments.count > 0 then
-        message = "Former Member (#{(DateTime.now - self.payments.last.date).to_i} days ago)"
+        message = "Former Member (#{(DateTime.now - self.payments.maximum(:date)).to_i/30} months ago)"
         icon = :timeout
         rank = 1
       else
@@ -138,27 +152,41 @@ class User < ActiveRecord::Base
       rank = 1000
     end
 
+    payment_results = payment_status_calculation
+    flair = payment_results[:flair]
+    rank = rank/10 unless payment_results[:paid]
+    message = payment_results[:message] unless payment_results[:message].blank?
+    
+    return {:message => message, :icon => icon, :flair => flair, :rank => rank}
+  end
+
+  def payment_status_calculation
+    flair = ""
+    message = ""
+    paid = true
+
     # Second status item is payment status
     case self.member_level.to_i
     when 25..999
       # There are payments
       if self.payments.count > 0 then
         # They're on time
-        if self.payments.last.date > (DateTime.now - 60.days) 
+        if self.payments.maximum(:date) > (DateTime.now - 60.days) 
           flair = "-paid"
+          paid = true
         else
-          message = "Last Payment #{(DateTime.now - self.payments.last.date).to_i/30} months ago"
-          rank = rank/10
+          message = "Last Payment #{(DateTime.now - self.payments.maximum(:date)).to_i/30} months ago"
+          paid = false
         end
       else
         message = "No Payments Recorded"
-        rank = rank/10
+        paid = false
       end
     end
-
-    return {:message => message, :icon => icon, :flair => flair, :rank => rank}
+    return {:message => message, :paid => paid, :flair => flair}
   end
 
+
   def send_new_user_email
     Rails.logger.info UserMailer.new_user_email(self).deliver
   end
diff --git a/app/views/home/index.html.erb b/app/views/home/index.html.erb
index 9d47d6d..6be51a1 100644
--- a/app/views/home/index.html.erb
+++ b/app/views/home/index.html.erb
@@ -27,6 +27,8 @@
   <dd><%= @num_users %> (<%= @recent_users %> new in the last 7 days)</dd>
   <dt># of People Certified:</dt>
   <dd><%= @num_certs %> (<%= @recent_certs %> new in the last 7 days)</dd>
+  <dt># of Current Paying Members:</dt>
+  <dd><%= @num_paid_users %> (<%= @num_delinquent_users %> not-current)</dd>
   <dt># of Door Accesses Granted:</dt>
   <dd><%= @num_door_opens %> (<%= @today_door_opens %> today, <%= @recent_door_opens %> in the last 7 days)</dd>
   <dt># of Door Accesses Denied:</dt>
diff --git a/app/views/users/inactive.html.erb b/app/views/users/inactive.html.erb
new file mode 100644
index 0000000..35c7911
--- /dev/null
+++ b/app/views/users/inactive.html.erb
@@ -0,0 +1,65 @@
+<h1>Inactive Users</h1>
+
+<table>
+  <col />
+  <col />
+  <% if current_user.admin? then %><col /><% end %>
+  <col />
+  <% if current_user.admin? %><col />
+  <col class="col_highlight" /><% end %>
+  <col />
+  <col class="col_highlight" />
+  <col />
+  <col class="col_highlight" />
+  <tr>
+    <th></th>
+    <th>Name</th>
+    <% if current_user.admin? then %><th>Email</th><% end %>
+    <th>Certifications</th>
+    <% if current_user.admin? then %>
+    <th>Orientation?</th>
+    <% end %>
+    <th>Card?</th>
+    <th>Pmt Method</th>
+    <th>Desired Level</th>
+    <th>Last Payment</th>
+    <th>Joined</th>
+    <th></th>
+    <th></th>
+  </tr>
+  
+<% if !@users.blank? %>
+  <% @users.each do |user| %>
+  <tr<%= " class='hidden'" if user.hidden? %>>
+    <td><%= image_tag user.gravatar_url(:default => "http://members.heatsynclabs.org/assets/nil.png"), :class => :avatar %></td>
+    <td><%= link_to user.name, user %></td>
+    <% if current_user.admin? then %><td><%= user.email %></td><% end %>
+    <td><% user.certifications.each do |c| %>
+      <%= link_to c.name, c %><%= "," unless c.id == user.certifications.last.id %>
+    <% end %></td>
+    <% if current_user.admin? then %><td>
+      <%= unless user.orientation.blank? then raw("<span class='hoverinfo' title='"+user.orientation.strftime("%B %d %Y")+"'>&#x2713;</span>") end %>
+    </td><% end %>
+    <td><%= unless user.cards.blank? then raw("<span class='iconinfo'>&#x2713;</span>") end %></td>
+    <td><%= user.payment_method %></td>
+    <td><%= user.member_level %></td>
+    <td><% delinquency = user.delinquency %>
+      <% if delinquency == 9999 %>
+        No Payments
+      <% else %>
+        <%= (delinquency/30).to_s+" mo. ago" %>
+      <% end %>
+    </td>
+    <td><%= user.created_at.to_date %></td>
+    <td><%= link_to 'Edit', edit_user_path(user) if can? :update, user %></td>
+    <td><%= link_to 'Destroy', user, :confirm => 'Are you sure? WARNING: THIS DOES NOT REMOVE THE USER FROM THE DOOR SYSTEM! DISABLE THEM FIRST.', :method => :delete if can? :destroy, user %></td>
+  </tr>
+  <% end %>
+<% end %>
+</table>
+
+<% if current_user.orientation.blank? then %>
+<p class="alert">There's a lot more to see here, but our records show you haven't completed the new member orientation yet. If that's incorrect, please contact a volunteer.</p>
+<% end %>
+
+<br />
diff --git a/app/views/users/index.html.erb b/app/views/users/index.html.erb
index 19a48e2..bcbff58 100644
--- a/app/views/users/index.html.erb
+++ b/app/views/users/index.html.erb
@@ -6,6 +6,9 @@
 <% if can? :manage, User %>
   | <%= link_to 'Merge Users', users_merge_path %>
 <% end %>
+<% if current_user.admin? %>
+  | <%= link_to 'Inactive Users', users_inactive_path %>
+<% end %>
 <table>
   <col />
   <col />
diff --git a/config/routes.rb b/config/routes.rb
index ba34d4d..46ceb98 100644
--- a/config/routes.rb
+++ b/config/routes.rb
@@ -28,6 +28,7 @@ Dooraccess::Application.routes.draw do
   match 'user_summary/:id' => 'users#user_summary' # User summary view
   match 'users/merge' => 'users#merge_view', :via => :get # Merge view
   match 'users/merge' => 'users#merge_action', :via => :post # Merge action
+  match 'users/inactive' => 'users#inactive' # Inactive users report
   resources :users
   match 'users/create' => 'users#create', :via => :post  # Use POST users/create instead of POST users to avoid devise conflict