Stuart Joseph (Joe) Lyon

**** ***** ******

Ames, IA 50010-5265

515-***-****

EDUCATION:

BBA in Accounting, 3.0/4.0, Iowa State University, Ames, Iowa: May, 1991

* Educated in financial accounting & reporting by Silver-Medalist CPA

* Learned advanced tax law from CPA & CMA whose son was personal advisor

to President George Bush

* Mastered statistical process control (both management and

quality / CQI-TQM) from a former pupil of Dr. W. Edwards Deming

* Awarded a supplemental Minor in Communication (Business, and

Telecommunications / Mass Media)

BUSINESS / COMPUTER / MANAGEMENT EXPERIENCE:

LENNOX INDUSTRIES, INC., Des Moines, IA (Feb. 2000 - May 2000) -- North

American Parts Center

* Accounting Analyst:

* Asked to return to higher-level position, due to previous experience

and performance [see below]

* Placed on Disabled List, June 2000; given Retirement Status (Disabled)

November, 2000 with full Benefits in appreciation for past and present

contributions to the enterprise

ACI MECHANICAL, INC., Ames, Iowa (Nov. 1998 - Feb. 2000) -- Mechanical

Engineering / Construction

* Management Information Systems Coordinator:

* Originally hired as Accounting and Computer Systems Supervisor, but

soon evolved into "hands-on" computer systems re-engineering project

to resolve a significant number of issues simultaneously (analyze user

requirements, procedures, problems; review system capabilities,

workflow, limitations; determine necessary software and hardware

upgrades or replacements with corresponding impact to TCO/budgeting;

troubleshooting and error-corrections to maintain / improve system

performance and integrity)

* Webmaster and Windows NT-based LAN administrator with

supervision of systems upgrades, fixes (including Y2K), hardware and

software replacement, testing, implementation, maintenance, and

support for multiple applications

* Teaching and training staff in Windows95/98/NT, Office97, and

specialized software applications (OS/2, AutoCAD, etc.) with

customization and software design as needed to facilitate various

processes (financial, engineering, production, construction, etc.)

PHARMACY ASSOCIATES, LTD., Nevada, Iowa (Feb. 1997 - Nov. 1998) -- Pharmacy

Chain

* Corporate Controller:

* Attempted to replace chaos with discipline and stability, adding value

to the enterprise by implementing GAAP and Statistical Quality Control

to improve financial and operational integrity and performance;

ensuring regulatory compliance ("doing right things right")

* Novell-based LAN administrator for corporate headquarters;

computer systems design, analysis, and setup; supervised user support

staff and training for Windows, WordPerfect, Lotus 1-2-3, and other

specialized applications, at multiple locations

* Supervising staff at multiple locations for general ledger,

accounts receivable and payable, cash management, budgeting, as well

as human resources, payroll, benefits administration, etc., for over

100 employees at all locations

* Cross-functional team-member, coordinating internal staff with

outside CPA firm, bankers, vendors, and governmental agencies,

managing large projects to control costs, reinvigorate profitability,

thereby benefitting all stakeholders (including due diligence

procedures related to potential / pending sale of business units)

STORY COUNTY, Nevada, Iowa (Jan. 1996 - Feb. 1997) -- County Government

* Financial Data Manager:

* Designed new Financial Data System to monitor and control

Medical Costs via state-wide Managed Care Plan

* Discovered new sources of additional program revenues in excess

of $115,000 per year with NO additional tax-burden on county residents

* Negotiated contracts with medical providers in the State of Iowa;

reviewed financial performance and compliance of providers for Story

County; analyzed internal control and performance issues for program

and service quality monitoring and improvement

* Compiled and reported financial, budgetary, statistical performance

data and analysis for internal and external (non-accountant) users

* Performed client intake and determined eligibility for general relief

assistance for shelter, utilities, medical assistance, and food.

Assisted clients to establish contacts with providers and human

service agencies. Processed sensitive and confidential information

and materials.

LENNOX INDUSTRIES, INC., Des Moines, IA (1994-1996) -- North American Parts

Center

* Accounting Analyst:

* Supervised staff with full-charge responsibility for maintaining

standard cost data for 26,000 SKU's in Repair Parts plus pricing

systems for 38,000 SKU's in After-Market Sales products; team-member

with Accounting Department staff for continuous quality improvement

* Designed, developed, directed, and implemented Executive

Information Systems and reporting mechanisms for financial and

performance analysis of all divisions and key personnel at the Parts

Center as part of continuous quality improvement program

* Continuously interfaced with top-level executives to fulfill their

requirements with quality financial and statistical analysis and

information to facilitate strategic planning and effective decision-

making processes to increase quality of performance and profitability

(BUSINESS / COMPUTER / MANAGEMENT EXPERIENCE, Cont'd.)

ACCOUNTEMPS, Des Moines, IA (1992-1994) -- Business accounting services

* Various temporary Accountant / Controller assignments in the Des Moines

area:

* Rapid adaptation to new environments, systems, applications,

management teams, etc. (Example: sixteen months at Des Moines

General Hospital, learning administrative-level procedures and

applications unique to the medical profession; compiled annual budget

for entire hospital; developed new software systems for financial data

processing and monitoring for regulatory reporting requirements, to

implement a new CQI-TQM program at the hospital; managed multi-million-

dollar Bond Defeasement Fund)

* Expert utilization of advanced technology combined with cross-

functional accounting and management skills for achievement of

improved operating efficiencies, cost-effectiveness, and profitability

(Example: substantial exposure to corporate and/or employee

investment programs; providing internal cost/benefit as well as

external tax-consequence analysis reports for executive decision-

making benefits.)

* Acute development of analytical and problem-solving skills, including

high-stress crisis-management (due to nature of some assignments,

restoring order from chaos, etc.)

REDLING REPAIR, INC., Ames, IA (1991-1993) -- Vehicle repair and servicing

* Bookkeeper:

* Computerized corporate accounting system

* Managed business office and financial operations for corporation

* Facilitated legal, financial, and tax compliance

* Full-charge responsibility for GL, AP, AR, Payroll, Inventory,

Budget, Analysis, and Reporting

* Established a benchmark of quality for statistical financial analysis

and projections, successfully used as legal evidence

LYON A/B/C SERVICES, Ames, IA (1990-present) -- Business consulting

services

* Part-time Notary Public/Accounting/Information/Management Advisory

Services for business-owners:

* Expertly proficient with Lotus 1-2-3 and WordPerfect (all versions

and releases for DOS and Windows 3+ / 95-98), MS-Office , MS-Access ,

SAP , as well as commercial accounting software packages; many

different configurations (client/server, etc.) of IBM-compatible

hardware, from PC's to Mainframes

* Design, program, install and maintain

accounting/bookkeeping/financial information/database systems (awarded

three copyrights)

* Work closely with all levels of management and staff using the

science of accounting with the application of economics, making

technology help solve business problems, improving the value of a

business (not just a bookkeeping function to add up numbers)

* Provide creative insights and solutions for recommendation to

Business Management and Corporate Directors regarding operational

improvements and growth ("what-if" financial / trend analysis and

problem-solving)

* Conduct internal audits, prepare financial statements and tax

reports/returns (sales, withholding, income, standard and amended,

etc.) for all types of business entities

INTEGRATED-SOFTWARE SYSTEMS, Ames, Iowa (1984-1988) -- Computer software

developers

* General Manager, "pro tempore":

* Established, directed, and implemented policies and procedures

for corporate operations

* Spearheaded development of PC software and its world-wide

distribution

* Expanded and developed staff in four departments to facilitate

operations

* Negotiated contracts with software distributors in Canada and

Taiwan, R.O.C.

* Traveled extensively through United States and Canada, with

numerous public appearances and speaking engagements at trade shows,

conventions, expositions, etc.

* Computerized financial analysis and strategic planning for a

commanding position in a global market

DONNELLEY MARKETING, Nevada, Iowa --(formerly a division of Dun &

Bradstreet)--

* Order Processing Coordinator, 1982-1984:

* Designed, implemented, and administered market research

analysis and data base systems for national clients, with I/O for both

internal and external users; plus documentation and procedures (SOP)

* Supervised teams of three to nine managers per project

* Proficient in business communication, planning, analyzing,

problem-solving, quality and efficiency

* Traveled to clients' headquarters for conferences and

presentations

* Directly responsible for business-volume revenues which generated

contributions in excess of five million dollars per year to the

corporate employee profit-sharing fund

* Assistant Order Processing Coordinator, 1979-1982:

* Became proficient with OS/JCL to design and administer modular job

streams for multiple applications and coordination of workflow through

IBM mainframe computers with or without AP's, in single and dual CPU

modes with shared peripherals within a DOS/VSAM, ISAM, MVS, and CICS

environment

* Complete supervision of clients' orders from start to finish, with up

to nineteen million computer-generated records per order, coordinating

staff from all departments: sales, clerical, computer operations,

programming, and production (factory)

* Order Processing Trainee, 1978-1979:

* Dun & Bradstreet On-Job-Training in computer science and data base

operations, information processing, administrative business

applications, procedures, and documentation requirements for a

nationwide computer network involving interdepartmental and corporate-

level interfacing

* Adapted quickly to data base environment, leading to promotion

TARGET STORES, INC., Ames, Iowa --(formerly a division of Dayton-Hudson

Corp

* Department Manager, 1976-1978:

* Supervised five departments, personnel and retail management,

merchandising, inventory-control in the #1 store in the USA for sales-

volume per square-foot (average turnovers: inventory = 4.0, employees

= 0.1); awarded "Department Manager of the Month" honors several times

* Introduction to business-use of computers (for inventory

control systems, etc.)

Supplementary Page -- Stuart Joseph (Joe) Lyon

OTHER EXPERIENCE:

Served as Incorporator, Corporate Officer, and/or member of Board of

Directors for several non-profit and for-profit organizations. Extensive

supervision of fund-raising and utilization (accountability) operations, as

well as cost-control systems. Also served on a number of committees and

sub-committees, in various administrative, advisory, investigative

functions [including Expert Witness testimony]. Also accustomed to media

exposure (television, magazines, etc.).

ORGANIZATIONS AND ACTIVITIES:

PROFESSIONAL:

ACCOUNTING: Institute of Management Accountants

* Member since 1990; CPE in Management Accounting and CQI / TQM /

ISO9000-series / etc.

* Served on Board of Directors, Des Moines Chapter, since 1995

* Selected as member of special panel of financial professionals

to participate in compiling well-founded forecasts and

assessments of the economy, for publication in The Wall Street

Journal, Barron's, regional media, and trade publications

* Assisted Des Moines Chapter to achieve #18 ranking in USA for

1997-1998

FINANCE: The Wall Street Club

* Charter Member since 1992; investment expertise of

Louis Rukeyser, Chairman, and others

LEGAL: State of Iowa, Office of the Secretary of State

* Notary Public in and for the State of Iowa, since

1992

* Member of National Notary Association, since 1995

* National Notary Association's Notary Ambassador for

State of Iowa, 1996, 1997

TAX: National Association of Federated Tax Preparers

* Certified Tax Preparer since 1992; CPE in Tax Law

and Electronic Filing Systems

HONORARY: International Who's Who of Professionals

* Selected as an honored member as a testament to my professional,

academic, and civic achievement; 1998

CIVIC: Ames Community School District

* Facilities Advisory Committee, 1992-1993; compiled statistical

analysis used as basis for $10.7 million bond-issue; made

presentations to community and governmental leaders and citizens

for consensus-building, resulting in passage by a 63.4% margin.

Iowa State Daily Publications Board, Inc.

* Board of Directors, 1990-1991

* Finance Committee, compiled Annual Budgets

* Equipment Committee Chairperson, proposed equipment acquisitions

as needed

SOCIAL: Loyal Order of Moose

* Ames (Iowa) Lodge #520 member since 1995

* Serving as Lodge Auditor since 1998

Izaak Walton League of America

* Ames (Iowa) Chapter member since 1995

* Lifetime (National) Member since 1997

REFERENCES: (available upon request).

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