The Hawaii Employers Council is an employer association committed to advancing management’s efforts to promote collaborative employee relations that result in skilled, engaged and effective workforces. This will be achieved by providing professional human resources and labor relations services and information that reflect the highest standards of quality, integrity, ethical conduct and social responsibility.

Executive business leader reporting to CEO of the Regualted Water Carrier Utility in Hawai’i. Lead Manage and hold accountable: Accounting, Financial Planning and Analysis, Supply Chain, Treasury, information services, and ReportingEstablished and on-boarded an Audit Finance and Compliance Committee with the stand-alone Young Brothers, LLC Board of DirectorsRestructured administration services 2018-2023 insourcing shared services and rebuilding local competencies Negotiated $80M credit facility supporting a new barge build and shoreside fleet re-investment programCompleted the sale of a frozen pension plan in 2023Implemented ASC 980 "Regulated Entity" accounting in 2023

Responsible for Marine Fleet of 13 tugs and 9 barges including 120+ mariners across the Hawaiian Islands Lead the acquisition efforts to acquire (2) new tugs, a leased barge and 45m investment in 2 new bargesRenegotiated Inland Boatman’s Union CBA Restructured operations and commercial teams Also responsible for 10 dry docks and engineering planning efforts as our vessels completed major plannedMaintenance

Financial Officer and Senior Executive of BusinessProvides executive leadership and oversight for accounting, finance, business performanceanalytics, information technology, regulatory reporting, and strategic risk management programs. Programs include commodity risk, multiple pension plans, and the shared services integration of payroll, accounts payable, billing/collection, and information technology departments for the only regulated water carrier in Hawaii.Actively participated in and supported collective bargaining efforts, including the negotiation ofboth the International Longshore and Warehouse and Inland Boatman’s Union agreements.Provides strategic vision and leadership in planning, building, recruiting, restructuring, andcultural development of the accounting, finance, regulatory finance, and reporting teams, anddriving quantitative improvements in the group’s efficiency, quality of service, and production ina little over a year.Overhauled data analytics, warehousing and dashboarding capabilities for the Company’sbudgeting, forecasting, new approved in 2024 jurisdictional cost of service study (JCOSS), revenue requirement model and tactical ratemaking processes by improving the depth, timing and the integrity of information used by management (and the Public Utilities Commission) to make business, operational and strategic regulatory decisions.Responsible for stimulation of growth and maintenance capital investment with senior corporateleadership at Saltchuk Resources, Inc. including pushing to the forefront long term capitalplanning supported by a five-year business model for potential independent financing. Recentlydrove a $100 million capital plan to increase both shoreside and marine investment plan supported by $60 million credit facility

Responsible for the 20+ members of the Accounting, Financial Planning & Reporting, Treasury, Shared Services including Payroll, Accounts Payable, Billing and Information Technology departments for the 58Mbbls refinery, logistics network and the 56 Texaco brand locationsLead and project managed $20 million project to create and replace all systems and infrastructure across all business lines specifically the creation of a ground up installation of SAP S4 HANA. Successfully went live in 6 months, saving the company approximately $10 million in transition service fees from the original transition schedule.Accountable for the Bank of America Merrill Lynch ISDA and Term loan reporting, back office bookkeeping, financial and cash flow modelling and banking relationships meeting all covenant deadlines as we implemented our processes and systems. Developed financial statement footnotes and SEC stylized management discussion and analysis for bank financials.Recruited, built, and directly managed the Accounting and Finance departments while navigating a challenging change management environment within multiple service departments as new team members and existing Chevron team were combined and world-wide Chevron Shared Services were insourced to Kapolei, Hawaii.Managed team to develop internal and budget reporting templates, internal controls and process during the Chevron TSA and post go-live in the new IES SAP environment

• Controller/Finance Director for the 94Mbbls Kapolei refinery, the logistics network and the 91 Tesoro and 76 brand locations across the Hawaiian Islands.• Lead Par Pacific general ledger accountants, billing/revenue, accounts payable, payroll and the material movement totaling between 16 and 20 between the Honolulu and Kapolei offices during significant change beginning with the transition from Tesoro TSA and SAP, the integration of Koko’oha Investments (Mid Pac Petroleum), benefit remodeling in Kapolei, a change in inventory financing arrangements concluding with the adoption of Par Pacific SAP in early 2016.• Operational accounting team lead for SAP upgrade (ECC to S4) including responsibilities for the structure, creation and distribution of the Par Pacific chart of accounts including mapping tools and the transforming the accounting organization structure, transitioning much of the non-margin retail transactions from PDI to SAP, and managing multiple consultants on the ground in Hawaii. Significantly reduced the complexity and number of accounts and created needed consistencies within the structure.• Hawaii operations liaison for our external and internal audits. Successfully obtained Sarbanes Oxley (SOX) compliance in 2014 with no significant audit findings during either the 2014 or 2015 Deloitte and Touche, LLC external audits. Also responsible for multiple accounting position papers on: capital lease designations post-purchase, asset retirement obligations, multiple element arrangements, normal purchase normal sale designation and buy/sell transactions.

• Finance and technology lead for private biotech company located in Hawaii.• Responsible for accounting, reporting, cash management, corporate records, investor relations, payroll, tax and daily IT management. Implemented corporate record management software, time and attendance process and inventory management software, worked with consultants to ensure compliance under Defense Contract Audit Agency (DCAA) guidelines and state and federal tax regulation.• Completed (3) year audit with Deloitte and Touche. Revised previous consolidation and project revenue recognition accounting policies to more accurately reflect economics and comply with GAAP.• Managed the Company’s move and lease negotiation that resulted in significant savings, limited future operating cost increases and naming rights for the new building. Created and maintain the IT environment at the current location.• Presented financial statements, finance and accounting studies, management action plans and analysis to Board of Directors on a quarterly basis.• Prepared documentation and participated in multiple private placement memorandum (PPM) updates, investor packets and presentations along with the issuance of a new round of equity.• Developed new reporting documents for cash forecasting, financial statement presentation and operating reports. Prepared company controls, reporting and procedures for potential IPO

• Direct daily management of The Gas Company accounting, financial analysis, payroll, and accounts payable teams.• Responsible for cash management including annual, quarterly and monthly cash forecast, revolver draws with First Hawaiian Bank, wire & check run approvals and cash available for distribution to our parent company Macquarie Infrastructure Company (MIC). Improved accuracy through process and collaboration with operations• TGC Pension plan: Manage and develop strategy of our $27M TGC pension assets, compliance with the Pension Protection Act (PPA), 5500 filings and company relationship with our actuaries and investment advisors• Reporting Manager: Inclusive of completing and completely reinventing the TGC monthly reporting package to parent, SEC reporting documents for management discussion and analysis, Hawaii Public Utilities Commission (HPUC), monthly and annual reporting, quarterly and annual bank financial statements audited by KPMG.• Tax manager: Developed strategy for 2011 100% bonus depreciation, the 2011 Hawaii legislative session, worked with Ernst and Young (EY) and our tax attorneys to develop our strategy for the environmental response tax and completed 2010 and quarterly 2011 tax provisions.• Financial statement analysis: Developed with finance team brand new cost, margin, operating and island analysis and reporting structure.• MD&A & SEC compliance – Contingencies and commitments, management discussion and analysis: commentary and tables, pension footnote preparation, GAAP checklists and KPMG relationship.

• More than six years of professional experience, including the (2) years as an audit manager in the Houston, TX office.• Significant experience with SEC reporting and compliance, including Sarbanes-Oxley readiness projects and compliance testing• Responsible for over 12,500 man-hours and revenues of approximately $2.8 million• Facilitated national trainings for 4 years at multiple locations for new professionals and experienced senior trainings.• Selected clients served include: o Diamond Offshore Drilling Inc. o Quanex Building Products Corporationo Huntsman Chemicalo Chicago Bridge and Iron (Construction)o South Texas Nuclear Project o Baker Hughes