Jacqueline A. Black, CPA

***** ******** **** acevqb@r.postjobfree.com

South Bend, IN 46614 574-***-**** (C)

SUMMARY OF QUALIFICATIONS

Innovative, resourceful, hardworking, hands-on executive with 27 years of solid financial, operational

and information services experience. A CPA with excellent analytical skills and a diversified

managerial background.

EXPERIENCE

SULLAIR

Senior Financial Analyst-Temporary 11/13-02/14

• Performed corporate accounting functions (bank recs, fixed asset maintenance, month end

closing entries) as this International Corporation transitioned finance responsibilities from

Michigan City, IN to Chicago, IL

• Exposure to JD Edwards software

MEMORIAL HEALTH SYSTEM, INC.

Accounting Manager at Corporate Level 06/06-08/12

• Coordinated annual audit, including interim field work

• Coordinated and completed monthly financial statements for Hospital, Physician Practice,

Home Care, Foundation and Corporate entities/Responsible for account reconciliations across

all entities

• Responsible for external bond compliance (monitoring use of bond proceeds/arbitrage

calculations)

• Assisted with 2007 Bond Offering as well as 2008 Bond Refinance

• Coordinated annual benefit plan statements and audits (Pension, 401(a) 401(k) and 403(b))

• Facilitated day-to-day banking functions/Corporate-wide, responsible for over 100 bank and

investment accounts

• Prepared entries for all corporate acquisitions and dispositions

• Finance liaison for Memorial and Memorial’s Joint Venture Partners

• Managed a staff of five including four professional staff and one bookkeeper

• Directly recorded Pension benefit, SERP, Malpractice Insurance

Trust and Self-funded insurance entries on a monthly basis

• Revenues > $1B Annually; Assets > $700M; 250 Departments

• Internal preparation of Not-for-Profit (990, 990T and accompanying schedules as well as For-

Profit (1120 and related schedules) Tax Returns/Also prepared intercompany allocations

utilizing transfer pricing guidelines per Internal Revenue Service

REAL ESTATE MANAGEMENT CORPORATION/CB RICHARD ELLIS

Consultant/Interim Controller/Chief Financial Officer 01/06-04/06

• Served as Interim Controller/Chief Financial Officer for a period of three months during change in

ownership of Corporate Entity.

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DELUXE SHEET METAL, GLOBAL ACCESS POINT and LONE WOLF ENTERPRISES

Chief Financial Officer 08/04-12/05

Served as Chief Financial Officer for entrepreneur with diverse business entities

• Oversight of Real Estate Entity Accounting which includes tenant lease negotiations, tenant build

out costs and appropriations for repairs and maintenance

• Obtained Financing for Tenant Build Out Costs

• Coordinated $2,700,000 optical fiber purchase coupled with the simultaneous sale of optical fiber

to four entities

• Successfully obtained external financing for $1,600,000 optical fiber and equipment purchase

• Involved in tax planning for majority owner

PARTNERS HEALTH PLAN, South Bend, IN 1998-06/04

Chief Financial Officer 9/00-2004

Served as one of five senior officers in developing and implementing strategic plan for company

Managed, developed and motivated a staff of thirteen, with four direct reports

• Oversight of Accounting, Underwriting, Reporting and Internal Audit Departments (Annual

revenues at $150,000,000)

• Negotiated Contracts for Pharmacy Benefit Manager ($20,000,000+ annually), Behavioral Health

Vendor ($3,000,000 annually), Insurance and Reinsurance Contracts, Various IPA and Hospital

Contracts, Copy Machines, Auditors and Software and Hardware leases

• Responsible for maintaining Financial Regulatory Compliance with the Indiana Department of

Insurance

• Lead Finance Committee Meetings and attended Board Meetings

• Strategically involved in planning and facilitating company closure and 18 month phase out plan to

maintain regulatory compliance, maintain appropriate staffing levels with retention and severance

offerings and maximize overall shareholder value of the entity

Controller 5/99-8/00

Managed day-today financial operations of Health Plan including six direct reports within the

accounting department

• Preparation of monthly financial statements for PARTNERS, Partners Health Administrators

(TPA), Partners Network Inc. and Consolidated Financial Statements

• Prepared monthly IPA financial statements for hospitals and physicians

• Prepared annual budgets for all departments

• Coordination of Year End Audit Activities for GAAP, Statutory Accounting Financial Statements

and 401(k) audit

Manager of Reporting 12/98-4/99

• Prepared HEDIS reports and successfully managed initial HEDIS audit

• Prepared all utilization reports for Health Plan and managed a department of three

GRAND VALLEY HEALTH PLAN, Grand Rapids, MI

Jacqueline A. Black, CPA

18777 Braewick Lane acevqb@r.postjobfree.com

South Bend, IN 46614 574-***-**** (C)

Financial Services Manager 4/98-

12/98

• Liaison between information services and financial services

• Oversaw Medical Accounts Payable Department

• Responsible for Enterprise wide system upgrade for Staff Model HMO to render system Year

2000 Compliant/Compatible

CROWE CHIZEK AND COMPANY, LLP, South Bend, IN

Consulting Manager 1996-1998

• Responsibilities included planning, oversight and completion of various projects including fee

schedule development, contract review (capitation), valuations of health care entities, operational

assessments of physician practices, physician compensation modeling and billing reviews

• Provided ongoing system and operational assistance to a staff model HMO

• Assisted on various financial audits as needed, focusing on revenue and reimbursement issues

PARTNERS HEALTH PLAN, South Bend, IN 1993-1996

Assistant Vice President of Information Technology 11/95-4/96

• Created new Information Technologies department to expand current use of technology and to

adequately position PARTNERS for future technological capabilities

• Responsible for maintaining and coordinating all computer software activities

• Responsible for all external reporting requirements (employer groups, physician utilization,

etc.)

• Established and implemented corporate EDI strategy

• Worked with Marketing in the establishment and testing of new product offerings

Assistant Vice President of Operations 3/94-10/95

• Oversaw claims, claims resolution, member services, medical records and system maintenance

departments/ Staffing consisted of five direct reports and a total of thirty-two employees

• Completed the installation of a new computer system after the resignation of key personnel

Developed quantitative and qualitative internal reports to assist with the management of the

operations department/(Claims inventory, daily/weekly claims production, member service

statistics, required weekly activity reports from all direct reports, average speed of answering,

abandon rates, etc.)

• Reduced overall claims turn around time from 50 days to less than 10 days/ Reduced

outstanding receivables for our largest hospital provider from 72 days to 34 days

• Determined the need for a corporate audit function and hired an internal auditor/ Implemented

claims audit program/Established and implemented a 95% accuracy rate in the processing and

payment of claims

• Implemented contact tracking module in member services/This module allowed for qualitative

systematic documentation of all incoming member service phone calls

• Implemented letter writer module within mainframe system

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• Survived system crash/ Implemented business recovery plan after the failure of two disk drives.

Recovered $110,000 in Business Disaster Insurance within eight months of implementation and

four months of system crash

• Improved quality of member newsletter, which was sent to over 23,000 households

• Managed the addition/implementation of an Independent Physicians Association

• Served as key contact between PARTNERS and their largest independent provider organization

contract

Financial Analyst 3/93-2/94

• Prepared and analyzed utilization reports for physicians, employer groups and Senior

Management

HEALTH QUEST CORPORATION, South Bend, IN 1986-1992

Corporate Controller 1991-1992

• Oversaw the monthly preparation of consolidated financial statements for 70 Healthcare and

Real Estate Entities owned by Health Quest

• Prepared annual budget for Corporate Office and coordinated budgets of all other Health Quest

Divisions. (Budgeted revenues in excess of $200 million)

• Supervised and provided training for Accounting Staff including seven Professionals and three

Administrative Support personnel

• Oversaw preparation, timely completion and compliance of State and Federal Tax Returns

(Sub-S, Partnerships), Multi-State Sales and Use Tax Returns, Federal/Multi-State Payroll Taxes

(Federal W/H, FICA, State/County W/H, 941 Deposits, SUI, FUTA) and Property Tax Returns

• Coordinated Year-End Audits with External Auditors as well as State and Federal Agencies

(Internal Revenue Service, Medicare, HUD)

Assistant Corporate Controller 1989-1990

• Maintained general ledger, prepared monthly financial statements and quarterly workpapers for

Health Quest Corporate Office, Construction and all Real Estate Entities

• Assisted in Due Diligence Audits while acquiring new businesses

• Prepared Audit Papers for Year-End Audit (Coopers & Lybrand, HUD)

• Prepared Medicare and Medicaid Cost Reports for Indiana, Illinois and Florida Long Term Care

Facilities.

Staff Accountant/Internal Auditor 1986-1988

• Established Operational Audit Procedures for the company’s new Internal Audit Department;

audited Nursing Home Operations, Pharmacy, Infusion and other Therapy Operations

EDUCATION

Indiana University, Bachelor of Science Degree

Majors: Accounting and Management

Certified Public Accountant-State of Indiana

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