Sales Manager

MICHAEL D. LEWANDOWSKI, CPA

*** **** **** ******, **** 44202

abiexs@r.postjobfree.com Cell 330-***-**** home phone 330-***-****

Detail oriented, driven and thorough CPA professional with experience in developing, driving, and

strengthening the success of private and public structured entities in various industries

Accounting: Preparation, reporting and analysis of individual and/or multi-segmented Internal/External

Financial Statements, auditor & legal relations, general ledger maintenance and analysis, period closings,

Accounts Payable & Receivable, Capital Budgeting and Fixed Assets, Inventory and Job & Process costing

Treasury: Cash flow/management, Bank relations and reporting, Investments, Property/Casualty Insurance

Planning: Budgets, Strategic Planning, Forecasting, & Market Analysis, Mergers & Acquisitions

Human Resources: Employee Benefits including 401K and medical plans, Workers Compensation,

Employee Awards, Payroll (in-house, ADP, Paychex, Paycor), IRS 5500 returns

Taxes: Multi State Sales and Use, Personal Property, Commercial Activity and Corporate Taxes

Computers & IT: Systems Development, ERP systems, Computer and Data Conversions, Microsoft Office

Software including Excel with pivot tables, functions and Visual Basic, QuickBooks

Operations: Material handling and manufacturing processes, Routing and Traffic, Contracts and Leasing,

Facilities management, Marketing & Advertising development and analysis

EMPLOYMENT HISTORY

Independent Consultant, various locations April 2009-Present

Functions include traditional Controller and CFO functions. Currently developing a customer database for

multifamily projects for HDC. Reviewed, tested and recommended changes to ISSI’s document

management software.

Buckeye Cabinetry, Cabinet distributor

Hudson Design Center (HDC), Retail Cabinet/Appliance Seller

Imaging Science and Services, Inc. (ISSI), Document Maintenance/Software Developer

Babin Building Solutions LLC, Bedford Hts., Ohio December 2004- April 2009

Building material, Cabinet and Countertop Distribution and Manufacturing Company

Chief Financial Officer

Warehouse Cabinets Inc., Brecksville, Ohio

Cabinet, Appliance and Countertop Retailer/Distributor ---acquired by Babin in October 2008---

Chief Financial Officer/Chief Operating Officer

Reported directly to the owner(s) and directed the entire financial and warehouse/distribution functions.

Independently planned and installed new procedures and policies regarding financial/ operational matters.

Full responsibility for all cash management/treasury, AR, AP, insurance, risk management, human resource

and tax matters and functions. Assisted owner/president with Sales, Advertising and Marketing functions.

Computer systems: Babin-IBM AS400/ JD Edwards, Warehouse Cabinets –Microsoft Dynamics/Navision

• Completed the transition of data, procedures and financial systems for the acquisition of

Warehouse Cabinets by Babin during October 2008 to April 2009 while completing the annual

audit and year end for Babin for 2008.

• Successfully restructured and developed the computer system (Microsoft Navision/Dynamics) for

financial and operational reporting, data integrity, and methods of product handling. Successfully

increased efficiency of the accounting and operations staff which allowed for a reduction of staff by

25% over the 4 year period.

• Increased margins for all product lines by an average of 3% through better reporting and tracking

of inventory, developing a location (bin) system, and increasing control on order entry and orders

placed that did not charge the customer.

• Progressively reversed a Net Loss in 2004 to a Net Profit at the acquisition in 2008 (approx. 6%

of Sales) through expense reductions, margin increases and better controls.

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MICHAEL D. LEWANDOWSKI, CPA

abiexs@r.postjobfree.com Cell (330)289-8724Joshen Paper & Packaging, Cuyahoga Hts.,

Oh, Food Packaging Distributor March 1998-December 2004

Corporate Controller

Reported to the owner and CFO and responsible for General Ledger account analysis and reconciliations.

Prepared and submitted sales and use taxes for 14 states. Assisted and counseled the CFO in all matters

including treasury and risk management. Interface with outside, tax, bank, and insurance auditors to

complete audits. Computer system-IBM AS400 & 38 using VAI (Vormittag Associates, Inc.)

• Accomplished the development and installation internal controls, monthly/ annual budgeting and

reporting packages, and proper accounting procedures. Structured and developed the accounting

staff after converting all accounting functions previously performed by outside accountants.

• Reduced receivable DSO from 51 to 37 days by implementing new Credit/Collection procedures.

• Saved approximately $20,000 annually by converting manual to automated timekeeping system.

• Saved the company approximately $10,000 annually in computer consulting fees

Ris Paper Company, Inc., Solon, Ohio, Fine and industrial paper distributor January 1990- March 1998

Administrative Manager Regional Controller Accounting Manager

Final position at Ris was as an Advisor for the Executive Vice President, Sales Managers, and nine Branch

Managers on operational matters and improvements. Provided financial evaluation and support for analysis

of capital requirements, expenditures and strategies. Prepared and reported the annual budget and directed

annual physical inventory. Managed facilities and communication systems for the Solon location.

• Saved the company $60,000 over a two month period by discovering billing errors by AT&T

• Saved $10,000 annually by preparing and filing personal property, city income and state sales and

income taxes. Taxes were previous prepared by a CPA firm.

• Co-negotiated a three-year union contract for warehouse and drivers for the Fort Wayne operation

that lowered or maintained cost on various components versus previous agreement.

• Reduced the outside audit fee approximately $38,000 and the length of audit from six weeks to two

• Implemented and maintained an accounting system (QuickBooks) for the Region’s first retail store.

Sajar Plastics, Inc., Middlefield, Ohio, Custom plastic injection molder July 1986 to January 1990

Accounting Manager

Reported to the Treasurer and prepared financial statements, budgets, and cash flow statements in both U.S.

and U.K. G.A.A.P. for five related companies and two employee benefit trusts. Managed the

accounting and collection functions.

• Played a key role in the conversion of Sajar from a privately held company to a publicly traded

company on the Unlisted Securities Market of England. This included supporting the outside audit firm in

completing a three-year audit and preparing schedules and summaries for the prospectus.

The Kroger Company, Inc., Columbus and Solon, Ohio December 1982 to May 1986

Manufacturing facilities that supplied baked goods to Kroger stores and various outside customers

Accounting Supervisor

Directed 12-16 accounting/ office employees, prepared financial statements and analyses.

EDUCATION

The Ohio State University, Columbus, Ohio Graduated with Bachelor of Science degree in Accounting

CERTIFICATIONS AND AFFILIATIONS

Certified Public Accountant

Member, Ohio Society of CPAs, Akron-Canton Chapter

PERSONAL

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National and regional competitor in the sport of Fencing

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