Michael G. Hardy, C.P.A.

Newport Beach, CA *****

949-***-**** mobile

acu6pn@r.postjobfree.com

PROFILE

Senior Level Executive with extensive hands-on experience, fiscally responsible for steering companies through difficult times, by providing financial leadership, with excellent written and verbal communication skills. Well versed in the Planning and Execution of corporate strategy, specializing in Insurance Industry, Residential and Commercial Properties, Real Estate Development and Retail Chain Stores. Evaluate and Implement the latest Information Technology and innovative systems. COSO compliance implementation and continued maintenance of subsequent years. Lead role in all aspects of mergers and acquisitions. Banking Relations and Financing Strategies. Evaluate Personnel and Human Resources functions. Cost avoidance/control, streamlining of operations and strategic planning for future needs. Timely and accurate financial information, SEC & NAIC reporting and mitigate audit issues.

EXPERIENCE

January 2009 Western Mutual Insurance Company ($195k base / $85k bonus)

to Present Irvine, CA

CHIEF FINANCIAL OFFICER, CHIEF RISK OFFICER

A privately held mutual company, Western Mutual Insurance Company is a direct Property & Casualty Insurer, achieving a financial strength rating of A+ by A.M. Best and a member of the Ward Group top 50 Insurers for 4 consecutive years. Western Mutual has been protecting policyholders for over 70 years, focused on providing affordable, high quality homeowners insurance for preferred homeowners, generating annual revenues in excess of $80 million.

Daily interaction with executive management and departmental managers to produce more accurate and reliable information for use in decision-making and operational efficiencies.

Converted printing of billing invoices, manual processing of mortgage lender related services and lender change notifications to electronic data interchange (EDI x12) greatly improving the accuracy of data processing times by instantly updating data that previously had taken significant time and effort to process, while decreasing payroll, postage, printing, phone and other operational costs.

Design, implement and maintain COSO Internal Control Systems focused on Risk Assessment, Control Environment, Control Activities, Information & Communication and Continued Monitoring as it applies to the Internal Control Process.

Statutory reporting requirements for three property & casualty companies. Including Quarterly and Annual Statement filings, Monthly, Quarterly and Annual Premium Tax remittances, Statistical Data reporting, Unclaimed Property reporting.

Ensure compliance with GAAP, FASB, SAP and other regulatory reporting requirements.

Banking Relations including negotiating reductions in credit card processing fees, check, ACH and wire transfer fees and other processing costs.

Paperless Accounts Payable environment, all approval processes automated and all invoices imaged.

Annual audit coordination with external auditors and special audits performed by the Dept of Insurance, including mitigation and resolution of findings.

Due diligence relating to mergers and acquisitions.

Company fleet management program for more than 20 automobiles, including insurance, maintenance, repairs, gas program.

Corporate programs related to Office Supplies Purchases, Automated Employee Expense Reimbursement Reporting, Computer & Component Purchases, Cellular and Data processing plans.

November 2006 J.K. Residential Services, Inc. ($180k base / $65k bonus)

to December 2008 Los Angeles, CA

CHIEF FINANCIAL OFFICER

A privately held corporation, J.K. Residential Services, Inc. is a Real Estate Investment Trust which creates a strategic business plan for each of its properties whose elements may include renovations, service upgrades, and quality of operations improvements, aggressive management strategies, and extensive market research, with annual revenues in excess of $180 million.

Regular correspondence with senior management, regional managers reviewing operational performance.

Evaluated, recommended and implemented accounting software conversion from Professional Property Management to Yardi Systems, Inc.

Ensure compliance with GAAP, FASB, HUD and other regulatory reporting requirements.

Timely issuance of Financial Management Reports, including Forecasting and Budget preparation.

Created Sarbanes Oxley compliance program including planning, materiality scoping, documenting key-controls, identification and correction of information gaps, implementation, evaluation and monitoring and complete re-write of all internal controls.

Elimination of many manual and redundant procedures to streamline processes and expedite output.

Income tax preparation for 189 properties and 7 corporations.

U.S. Department of Housing & Urban Development (“HUD”) annual audits for 75 properties.

Due diligence analysis of prospective properties, including entitlement issues.

Implement daily cash, accounts receivable and summary of debt report used for the day- to-day cash management and evaluation of operations collection activity.

March 2002 Old Republic Title Holding Company, Inc. ($175k base / $60k bonus)

to July 2006 Walnut Creek, CA

CHIEF FINANCIAL OFFICER

A subsidiary of Old Republic International, Old Republic Title Holding Company, Inc. is a Title Insurance Company which specializes in Residential and Commercial Real Estate Transactions, with annual revenues in excess of $1.1 billion.

Working with executive management, regional and county managers with constant attention to operational performance and related cost efficiencies.

Comply with GAAP, FASB, SEC and Department of Insurance reporting requirements.

Financial Management Reporting, including Forecasting and Budget preparation.

Sarbanes Oxley Compliance, including planning, materiality scoping, documentation of key-controls, identification and correction of information gaps, implementation, evaluation and monitoring.

Statutory reporting requirements for six underwritten title companies. Including Quarterly and Annual Statement filings, Monthly, Quarterly and Annual Premium Tax remittances, Statistical Data reporting, Unclaimed Property reporting.

Banking Relations with major institutions, including negotiating favorable Arbitrage Investment Program, reducing banking fees related to wire transfers and processing costs, while improving investment margins.

Title and Escrow Loss Recoveries exceeding $2.0 million over a two-year period that would have otherwise permanently reduced Loss Reserves.

Annual audit coordination with external auditors and special audits performed by the Dept of Insurance, including mitigation and resolution of findings.

Due diligence relating to mergers and acquisitions.

Planning and coordination of relocation of 6 staff members and the replacement of 18 former employees from San Francisco Bay area to Sacramento area to take advantage of owned office space and reduced salary levels.

Corporate programs related to Office Supplies Purchases, Automated Employee Expense Reimbursement Reporting and centralized Cellular and Data processing plans.

SEC financial reporting, including preparation of 10K, 10Q schedules.

June 1998 Crown Realty & Development, Inc. ($125k base / $45k bonus)

to June 2001 Irvine, CA

CHIEF FINANCIAL OFFICER

A Real Estate Development Company, which specializes in Commercial and Retail Centers. Crown Realty currently maintains a property portfolio in excess of $250 million.

Complete financial authority, including cash management, finance management, construction/permanent loans, debt structuring, formalize interest rates and negotiate contract terms.

Financial Budgets for developmental properties, both retail and commercial. Comprehensive Ten Year Operating Analysis projections for speculative properties.

Banking Relations, negotiate and secure Commercial Loans, obtain Letters of Credit, examine established interest rate programs and treasury management services.

Income tax preparation for sixteen Limited Liability Companies and one S-Corporation.

Due diligence analysis of prospective properties, including entitlement issues.

Implement daily cash, accounts receivable and summary of debt report used for the day- to-day operations.

Negotiate with various County Tax Collectors for a favorable settlement of outstanding tax liens and the removal of all interest and penalties relating to each lien.

Supervision of A/P, Corporate Administration, Human Resources and Payroll Departments for 11 employees.

November 1996 Farm to Market, Inc. ($110k base / $40k bonus)

to February 1998 San Juan Capistrano, CA

CHIEF FINANCIAL OFFICER/ CHIEF OPERATING OFFICER

Retail Grocery Chain located in Orange County. Farm to Market is a $5 million produce and natural foods store.

Negotiate finance contracts for pre-opening costs relating to refrigeration units and operational equipment for two new stores, with interest rates that were significantly less than industry standards.

Direct interaction with Store Directors and Departmental Managers regarding daily operations, inventory control and purchase credit limits.

Implement MAS 90 accounting system, for A/P, G/L, Inventory and P/R modules. Create customized reports.

Establish weekly, monthly and annual budgets. Develop financial models for financial forecasts and projections.

Manufacture and Distribute Baked Goods and Processed Food Items, utilizing Cost accounting for measurement of all processed and prepared product costs. Import products from South America and Europe.

Corporate tax compliance, filing and planning. Annual and Quarterly Board of Director’s Meetings.

Supervision of A/P, Corporate Administration, Human Resources and Payroll Departments for 240 employees.

Implement cash management program, which takes advantage of vendor discounts, while providing adequate cash flow for operations and maintaining compliance with Federal and State wage and tax regulations.

Establish weekly credit limits for purchases in all Departments at each store. Resulting in improved cash flow and reduced spoilage. Revise existing inventory procedures by introducing weekly inventories and improved inventory valuation methods.

May 1984 to Fidelity National Title Insurance Company ($90k base / $30k bonus)

November 1996 Irvine, CA

ASSISTANT TREASURER

A subsidiary of Fidelity National Financial, Inc., Fidelity National Title Insurance Company is the nation’s largest title insurer, with annual revenues in excess of $4.9 billion.

SEC financial reporting, including preparation of 10K, 10Q, 8K, notice of annual stockholders meetings and proxy statements. Forecasting and budget preparation.

Annual audit coordination with external auditors and special audits performed by the Dept of Insurance.

Statutory reporting requirements for seven title insurance companies (130 state filings annually).

Quarterly and Annual Statement (Form 9) filings, Quarterly and Annual Premium Tax remittances, Statistical Data reporting, Unclaimed Property reporting.

Responsible for the registration and eventual membership into the New York Stock Exchange.

Due diligence relating to mergers and acquisitions. Direct interaction with county managers and bookkeepers.

Audit Escrow and Sub-Escrow Files for Compliance with Federal, State and Company Guidelines. Work with Mortgage Lenders to verify underwriting standards and to ensure funding and payoffs are performed in accordance with escrow instructions.

Implement company wide A/P system in more than 250 branch operations. Improving invoice payment performance and accelerating month end processing procedures.

Negotiate the contract and coordinate the implementation of the J.D. Edwards financial accounting program.

Quality controls evaluation of direct operations adherence to Company policy by measuring the efficiency of operations.

Implement Real Estate Sales Report for annual IRS reporting. Contracted with ten underwritten title companies to perform their annual reporting, generating approximately $250M net income annually.

Prior work experience available upon request.

Salary History and References available upon request.

EDUCATION

St. Mary’s College, Moraga, CA

Bachelor of Science in Economics and Business Administration

Certified Public Accountant – California (KPMG)

Licensed Real Estate Broker – California

COMPUTER SKILLS

Proficient in Accpac, FRx Software, J.D. Edwards Financial Package, MAS 90, Microsoft Office, Professional Property Management, Quickbooks, and Yardi.

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