Decker Todd Email & Phone Number

Chief Financial Officer for this Professional Employment Organization (“PEO”) with approximately 10,000 WSE’s in approximately 30 states, concentrated primarily in Florida and Texas. Operation utilized HRPyramid, a payroll processing software widely utilized in the PEO industry. This position was created by owner anticipating completion of an investment by a private equity firm to provide funding to be used to make acquisitions. Failure to complete the anticipated financing required implementing cost saving steps, part of which was elimination of this new position for the company, as well as several other existing positions and planned consolidation of multiple office locations.• Assisted with supporting the private equity investment due diligence process, including beginning work on developing a forecasting model for the company.• Began implementation of MasterTax for the company and loaded multiple HRPyramid patches to the company server to bring the application up to date to ensure proper and accurate operation.• Started the process of internalizing responsibility for making payroll tax deposits and preparing payroll tax returns for all jurisdictions, totally outsourced prior to this new position being created.• Interacted with legal counsel and advised management on appropriate structure of active and target acquisitions to ensure compliance with licensing and payroll tax related concerns.

From November 2010 through February 2012, performed controller duties for two family owned PEO’s, Continuum PEO Inc., a Georgia Corporation with approximately 300 WSE’s and $10 million annual payroll principally in Georgia, and Payroll Made Easy, Inc., a Florida Corporation, with approximately 900 WSE’s and $30 million annual payroll principally in Wisconsin.• Maintained general ledgers, processed all accounts payable including broker commission payments, and prepared all financial and compliance reports, including all payroll tax returns, required by various state regulatory agencies for management review and signature.• Assisted with determination of licensing and registration requirements and prepared such for management for both entities for several states in which new clients or employees were brought onto rolls. • Implemented MasterTax • Prepared and filed all Forms W-2 and 1099 for 2010 and 2011.• Supported audits of financial statements• Provided all treasury functions for both companies• Assisted operations personnel with methods for processing varied types of transactions through HRPyramid, including billing set ups, processing payroll tax adjustments as necessary, all general ledger accounting coding set up in HRPyramid, Workers’ Compensation policies set up including accrual and billing rates, and set up of broker commission plans.• Loaded HRPyramid patches as released to server and coordinated loading of two version upgrades with outsourced IT provider managing servers for companies. • Performed all workers’ compensation payroll related reporting to carriers and managed timely and accurate payment of premiums, as well as supporting all policy premium audits performed by carriers.

Omega, a PEO operating primarily in Florida and Georgia, served approximately 300 clients and 2,800 worksite employees, with gross payrolls processed of approximately $60 million annually.• Selected Quickbooks general ledger accounting package for implementation for company• Preparation of monthly financial statements for management review; also, weekly flash report for gross margin monitoring.• Developed daily reconciliation of bank accounts activity to operating activity recorded; also recommended and implemented modification of existing bank accounts configuration and related treasury management functions.• Absorbed responsibility for preparation and filing of all payroll tax returns for all jurisdictions.• Assisted with implementation of TAMOnline for related party company Omega Insurance Solutions, Inc., with my primary focus being on the general ledger and financial reporting capabilities of the application. Developed procedures for recording of day-to-day activity and monthly commission statement reconciliation and producer commission payment generation process, and currently training new hire to absorb these responsibilities. Preparation of monthly financial statements for this company also.• Developed recommended methodology for calculating appropriate accrual under FASB 5 and INT14 for workers compensation claims under a retrospective premium policy and a large deductible policy, including IBNR reserves, along with appropriate financial reporting treatment of it as a subsequent event, change in estimate accrual recorded during 2009.• Assisted in the development of standard management flash reporting for weekly management meeting.• Completed annual industry survey “NAPEO Financial Reporting and Operating Statistics Survey” for the company.• Preparation for filing with Florida State Department of Business Professional Regulation the quarterly filing required under the company’s PEO license.

Investor in and informal advisor to start-up business with newly obtained patent for process of coating of fertilizers with polymer to create very slow release fertilizer end products for use in most turf management and agricultural applications. Key benefits of this value added process are increases in crop quality and output while also reducing quantity and frequency of applications of materials, plus ecological beneifts of significantly reduced run off of organic materials, which are pollutants to the water table, resulting from significantly enhanced absorption of materials by plant life as a result of slow and consistent release of materials over several months versus the rapid release from uncoated products any time rain occurs or water is otherwise applied. Business filed for bankruptcy protection under Chapter 11 during 2009 due to inability of management to effectively penetrate market and compete sufficiently to finance the operations of the company, primarily due to resistance of patent holder and CEO to act on advice provided related to marketing activites and offer of free supporting financial management efforts to refinance the company, all exacerbated by the downturn of the economy as a whole and tightening of credit markets since late 2008. Bankruptcy proceedings are still ongoing.

On a voluntary, unpaid basis, assisted with coaching and instruction of players, managing travel arrangements including driving of bus to tournaments, fundraising activities, and on-site coaching functions at tournaments for this highly successful program competing in the NAC (NAIA moved to NCAA Division III). Team has multiple wins of Division III field of New England Golf Championship,the oldest Collegiate golf tournament in the country, and has won its Conference Title and made it to NCAA (NAIA prior to move to NCAA) Nationals 8 of last 10 years.

On EDGAR see also Pinnacle Holdings, Inc. and Global Signal.Managed growth of staff from five clerk level employees to approximately one hundred direct and indirect reports, including multiple moves to larger office space. Prepared all financial statements and filings with SEC. Supported annual audits and quarterly reviews by independent certified public accountants. Primary responsibility for day-to-day relationship with Senior Lenders. Developed and ran in-house forecasting model. Maintained all Corporate Books for multiple legal entities. Primary contact with outside legal counsel. Led continuous improvement of Information Systems. Supported extensive financial and legal due diligence by multiple potential acquirers duing our process to reorganize the company through prenegotiated Chapter 11 proceeding.

Oversight of IT function. Complete re-write of Employee Handbook for company. Documented several key business processes. Implemented improvements to critical processes(Service Call Response, Cash Retainer Balance Monitoring, Time Reporting by Engineers Performing Services). Performed fixed assets inventory and implemented improved tracking and accounting.

Managed growth of staff. Performed all financial reporting and supported annual audits and quarterly reviews by independent certified public accountants. Accounted for nine acquisitions and three dispositions of operating assets. Performed all corporate finance and treasury functions. Developed and ran forecast model used in strategic planning and decision making. Functioned as corporate headquarters office manager (including move to and build out of larger office space). Oversight of IT function, plus implemented task force to drive and monitor continuous improvement. Played a key role in the eventual cash sale of the company to its largest competitor.

Promoted to audit manager in July 1990. Responsible for concurrently managing several domestic and multinational engagements that involved planning, organization, administration and supervision of financial statement examinations and filings with the SEC. Served a mixture of privately and publicly held clients.