Providing cost-effective, practical solutions to financial and operational challenges facing small to medium sized businesses.

Chief Financial Officer with responsibilities for accounting, finance, cash and endowment management, risk management & safety, financial planning & analysis, real estate, in addition to retail and operations consultancy.

Providing CFO services to clients on an interim, part-time or project basis.

$400 million retailer of natural and organic foods with 30 stores in 6 statesContributed to the rapid growth of the company (from sales of $90 million to $400 million) in 4 years by:• Executing a $30 million venture capital raise • Securing a $29.5 million bank financing package • Evaluating and implementing new accounting software• Creating a human resource and employee benefits department• Implementing financial modeling and planning function• Effectively managing cash and banking relationships during periods of challenging cash flows _______________________________________________________________________________

$90 million importer and specialty retailer of shoes, apparel and accessories with 100 stores in 30 statesResponsibilities included finance, information systems, planning and analysis, distribution and human resources.• Led the company through a successful Chapter 11 restructuring• Negotiated a $20 million line of credit• Restructured the corporate organization, reducing overhead expense by $1.8 million (21%) annually• Managed the marketing and subsequent sale of the company• Directed the evaluation, selection and implementation of new POS system (hardware and software)

$260 million publicly held importer and specialty retailer of women’s apparel with 317 stores in 29 statesResponsibilities included finance, information systems, distribution, human resources, real estate and construction, security, treasury and investor relations.• Developed and implemented key business strategies to manage the company through the last nine months of its financial crisis, which included a Chapter 11 filing.• Negotiated and acquired a $35 million line of credit• Restructured the corporate organization, reducing overhead expenses by $8 million (36%) annually

$80 million specialty retailer and manufacturer of wooden storage buildings and outdoor playsetsPresident/CEO:Directed 31-state corporation that was the country’s largest retailer and manufacturer of backyard storage buildings, garages and outdoor playsets. Leveraged strong financial background with business acumen and:• Spearheaded successful turn-around of the company; took company from $34 million in sales and a pre-tax loss of $2.3 million in 1992 to $60 million in sales and a pre-tax profit of $2.5 million in 1996• Grew sales to $80 million by 1998: expanded into 11 new markets and opened 27 stores in new and existing markets; established an innovative marketing campaign and customer service initiatives which increased customer satisfaction levels from 62.4% (in 1991) to 96.5%• Developed and maintained strong relationships with investors in the private and public sectors• Directed the marketing strategy which resulted in the successful sale of the companyCFO:Recruited by owners to prevent bankruptcy proceedings.• Immediately reduced operating expense by $2.2 million• Renegotiated credit line and terms with banks• Redesigned and restructured all accounting and financial reporting systems, resulting in accurate and timely reporting used to make key business decisions• Given full responsibility for marketing after six months, and promoted to President/CEO after an additional six months.

THE MAY DEPARTMENT STORES COMPANY ($10 billion retail department store conglomerate) • Senior Vice President - Divisional Chief Financial Officer• Vice President – Audit, Corporate Headquarters, St. Louis, MissouriHOUSEHOLD INTERNATIONAL ($5 billion retail conglomerate of mass merchandising, supermarkets and specialty retailing companies)• Director of Audit & Director of Inventory ManagementFEDERATED DEPARTMENT STORES ($7 billion retail department store conglomerate) • Director – Corporate Accounting and External ReportingH. S. MANCHESTER, INC. (retail department stores)• Treasurer/ControllerPRICEWATERHOUSE COOPERS • Audit Supervisor