Income Tax Consulting - Corporate [C & S], LLC, individual and non-profit strategic advising - Interim CFO and Controller, change agentJune 2013 - Dec 2013JJ Buckley Fine Wines Oakland, CA - mitigation of negative cash flow and frozen borrowing of 45MMM online retailer - board financial reporting via advanced excel modeling of Quick Books converted to French - project management systems conversion to NetSuite - wholesale negotiation of problematic inventoryInterim Director of Budgeting, change agentNov 2012 - April 2013Dominican University San Rafael, CA - revised cash flow reporting and forecast of 55MM private University - conversion to accrual based budgeting - budget training of Deans and Department Heads

C-level position - successfully enhanced banking to Pos Pay for consignment, ACH only to Nationwide landlords, and segregation of cash accounts significantly reducing fraud exposure on Corporate controlled accounts- executed a 90% reduction to check writing in stores due to constant check fraud by implementing new cash on hand procedures, hence switching from volumous bank trips to get cash, to limited bank trips to deposit cash.- change in check writing / cash policy resulted in a tremendous boost to customer satisfaction and appeal of selling clothes on the supplier side, the lifeblood of gently worn retail - Managed all American subsidiary, external financial reporting requirements, including but not limited to: Income tax, Sales tax, Property tax, banking loan covenants, and Multi-State Corporate governance- Managed all Government audits, including but not limited to: Multistate sales & use tax and property tax; second hand dealer and local business licensure- Provide in depth analysis and recommend course of action for 2015 and 2016 recently passed section 179, income tax exclusions and credits for small business; specifically forecasting cash needs for capital improvement and negotiating points for recoupment via related party & 3rd party landlords- Produce, present and report on, monthly, quarterly, annual budget to actual for consolidated, privately held LLC operations with seperate reporting of cashflow with related party real estate holdings

• Managed all American subsidiary external financial reporting requirements including but not limited to: Income tax, Sales tax, Property tax, banking loan covenants, and Multi-State Corporate governance• Managed all American subsidiary audits including but not limited to: annual full footnote disclosure, US stand alone, unqualified opinion engagement; annual banking, any and all sales & use tax and property tax audits.• Provide in depth analysis and recommend course of action on all key supplier agreements specifically forecasting cash needs and timing thereof• Produce, present and report on, annual budget for consolidated American subsidiaries to parent company board of Directors with agreement of key C-level American stakeholders• Negotiated and was primary contact for new Bay area headquarters office lease including full buildout of space• Primary contact for sale of existing lease location building, transition to new ownership, and negotiated lease extension including shared space, amicably to all parties.

• Analyzed and successfully communicated fluctuations in Capital Expenditure project bidding, budget, and actual results to the Regional VP of Network and Director of Site Development on a monthly basis• Implemented monthly financial performance reviews with the Regional VP of Sales and Directors of Retail, Indirect, and Marketing to facilitate a better understanding of their profit center’s financial results and opportunities to improve profitability• Managed regional transition to a new billing system including upfront training of 225 retail employees and 100 indirect dealer owners as well as post-conversion operational support to 17 retail stores and 325 indirect dealer doors• Ensured accurate and timely quarterly and annual SEC regional reporting to $6 billion S&P 500 parent company• Successfully managed, developed, and supported a team of 4 analysts and 1 Accounts Payable personnel covering all regional and Corporate financial reporting

• Managed staff of 14 covering all accounting, finance, and treasury functions including annual audits, annual budget, accounts payable, accounts receivable, payroll, medical billing and cash management• Performed analyses of and implemented improvements in business systems, accounting procedures and workflow processes• Developed capital and cash flow budgets in association with strategic planning initiatives• Proposed financing options for short- and long-term capital and equity needs

• Created ad hoc reporting and assisted in forensic accounting as requested by CFO of parent company relating to $100 million litigation with California Department of Insurance and City & County of San Francisco• Successfully managed, developed, and supported a team of 5 Senior and Staff Accountants and 6 Accounts Payable personnel covering all internal and external financial reporting• Reduced monthly close cycle from 10 business days to 6 business days by implementing creative time-saving solutions• Converted, administrated and innovated ongoing automation and maintenance of accounting systems consisting of 25 entities (150 departments/branches) ranging from general ledger and accounts payable to cash management• Created, documented, and implemented processes and procedures to suffice Sarbanes Oxley section 404 internal control requirements• Ensured accurate and timely quarterly and annual SEC subsidiary reporting to $14 billion Fortune 400 parent company• For ORTHC and all Western subsidiaries:o Reviewed and issued monthly consolidated and unconsolidated financial statements in compliance with FASB and GAAP reporting requirementso Analyzed and successfully communicated fluctuations in monthly financial results to Senior Managemento Prepared consolidated Federal Income Tax and separate State filings• Conducted trainings with Operational management teams to facilitate a better understanding of their profit center’s financial results• Assisted in business valuations for mergers and acquisitions

• Prepared and analyzed monthly, quarterly and annual consolidated financial statements ensuring conformity to GAAP• Budgeted and forecast P&L of $5 million Canadian subsidiary• Managed cash flow and accounting of $3 million joint ventures• Prepared federal and state income tax for subsidiaries, joint ventures and partnerships

• Engaged in audits of full disclosure financial statements including:o conversion to FASB 109 of $20-$50MM transportation and construction entitieso conversion to FASB 115 & 116 reporting requirements for Non-profits (private schools and religious organizations)• Prepared income taxes for C-corps, S-corps, individuals and Non-profits

• Prepared full disclosure reviewed and compiled financial statements for construction contractors, autobody shops and Non-profit entities• Prepared income taxes for individuals, C-corps, Non-profits and Partnerships