Sales Manager

John K. Lehman, CPA

** ****** ***** **.

Las Vegas, Nv. 89148

Cell 702-***-****

abkebo@r.postjobfree.com

Professional Experience

KNIGHTSBRIDGE, LLC

**** -*******

Knightsbridge is the parent company of several Single Member LLC's, C and S

Corporations, Partnerships, and Trusts, operationally entities within a

variety of business platforms. Total financial responsibility including

sales and investments in excess of $100 million.

Chief Financial Officer / Managing Director reporting directly to owner and

family members. Working on a long-term consulting basis; primary

responsibilities include:

. Ensure the integrity of all financial functions including accounting,

treasury, credit/collections, audit, risk management, planning and

analysis.

. Direct preparation of annual budgets and business plans.

. Participate in analysis of current management practices and operations

to ensure the optimum uses of available resources.

. Coordination of overseas hedge fund investments and external reporting

requirements.

. Oversee completion of tax returns for 75 entities.

. Oversee Accounting, Human Resources, IT, Purchasing, and Payroll

departments.

. Implementation and training of staff on computer software upgrade.

. Implemented timely and accurate standard financial reporting packages

consisting of Balance Sheet, Income Statement and Statement of Cash

Flows for 50 reporting entities including a luxury resort, nurse

staffing company, and a lead generation company.

. Implemented 10 day close process.

. Negotiated with past due vendors resulting in $50 thousand in savings.

. Negotiated insurance policies for workers comp, general / liability,

and health insurance resulting in $100 thousand in annualized savings.

. Delivered detailed financing memorandum securing $3 million in funding

for start-up venture.

. Negotiating with equity lenders and primary contact for all banking

related matters.

MIKOHN SIGNS AND GRAPHICS

2007-2009

Mikohn signs and Graphics designs, manufactures, installs, and services

custom interior signage for the gaming and high-end retail channels. Total

annual sales $25 million.

Chief Financial Officer reporting directly to the Chief Executive Officer

with dotted-line responsibility to Equity Principals. Primary

responsibilities included:

. Managing all fiscal operational results.

. Direct preparations of annual budgets and monthly forecast.

. Establishing major financial reports and analyses of operations

including monthly comparisons of actual to both forecasts and budgets

with variance explanations.

. Developed accurate sales pipeline, 90-day revenue forecast, 30-day

work cell demand, 13-week cash forecast, order backlog, post

production backlog, service backlog, bookings report, and quality

analyses for installs and retouches.

. Provide input regarding operational procedures to obtain optimum

efficiency and reduced costs. Increased annualized inventory turns

from 10 to 15 times.

. Establish working relationship with customers and vendors.

. Direct receipts, disbursement, and expenditures of money and/or

capital assets.

. Increased average Days Payables Outstanding from 45 to 60 days;

Decreased Days Sales Outstanding from an average of 66 days to 49

days.

. Responsible for net working capital including debt levels.

. Cash management including reconciliations of borrowing base and lines

of credit. Developed accurate real time borrowing bases analyses.

. Direct month end close process and reporting to banks and equity

owners. Reduced average monthly close from 20 to 10 days. Developed

monthly Management Discussion and Analyses report.

. Direct monthly performance compared to loan covenants for senior and

subordinated debt.

. Oversee Accounting, Human Resources, IT, Purchasing, and Payroll

departments.

. Manage audit regulatory compliance.

. Delivered 1st unqualified independent audit opinion in company

history.

CAREER EDUCATION CORPORATION

2003-2007

Career Education Corporation is a provider of private, for-profit, post-

secondary education, with campuses throughout the United States, Canada,

France, the United Kingdom and the United Arab Emirates. Total annual sales

$2.1 billion.

President, International Academy of Design and Technology Las Vegas

2006-2007

Vice President Finance and Operations, Culinary Division

2005-2006 Vice President Finance, Le Cordon Bleu College of

Culinary Arts Las Vegas 2003-2005

President International Academy of Design and Technology Las Vegas reported

directly to the Divisional Managing Director. Total annual sales $15

million. Primary responsibilities included:

. Provide overall leadership to the organization, staff and programs in

order to meet/exceed growth expectations set forth by Corporate.

. Prepare and manage approved budgets. Manage full P&L for the school

operations.

. Direct revenue recognition and improvement by tuition increases,

leads, enrollments, show rates, re-enters, retention, placements,

revenue, cash collections, contract training and expense control.

. Establish and manage regulatory standards in Admissions, Education,

Financial Aid, and Compliance departments.

. Work with faculty and staff to foster student-centered learning

environment.

. Foster partnerships with government, accrediting agencies, businesses

and industry in order to provide the school its programs and outcomes.

. Increased student retention rate by 10%.

. Led management team to 1st profitable 12 - month period in school

history.

Vice President Finance and Operations Culinary Division reported directly

to the Managing Vice President of Finance Culinary Division. Total annual

sales $200 million. Primary responsibilities included:

. Provide input for developing detailed budgets at schools' level and

present to Corporate for approval.

. Assist schools' management team in delivering financial results

consistent with approved budget metrics.

. Monthly forecast accuracy for revenue, expense control as a % of

revenue, and meeting or exceeding budgeted EBIT %.

. Manage cross-functional project teams providing expertise in operating

efficiencies, cost reductions, productivity improvements, and

performance management.

. Responsible for reducing overhead operating costs, streamlining

workflow, reallocate personnel and optimize existing resources.

. Recommend integration of operations to capitalize upon the strengths

and core competency of each department.

. Create the structure and processes necessary to manage the schools'

current activities as well as projected growth.

. Assist in managing facilities operations including building and

grounds management, new construction, and renovation.

. Develop and implement improved preventive maintenance programs,

inventory control systems, and internal risk management.

Vice President of Finance Le Cordon Bleu College of Culinary Arts Las Vegas

reported directly to the President with dotted-line responsibility to the

Divisional Vice President of Finance. Total annual sales $25 million

Primary responsibilities included:

. Implementation of accounting and reporting systems. Establish and

implement appropriate policies to ensure financial statements are

prepared in accordance with GAAP.

. Interpreting revenue recognition rules, changes, and applicability.

. Ensure accurate and timely reporting of financial results of all legal

entities and business units

. Supervision of State/Federal Agency reporting and audits.

. Establish operational objectives and supervision of subordinates,

including Director of Financial Aid, Director of Accounting, Director

of Student Accounts, and Purchasing Manager.

. Ensure timely and accurate preparation of monthly forecast. Coordinate

annual budget process; ensure timely distribution of budget guidelines

and review, analyze, and interpret budgetary input.

. Evaluate and development of long-term strategic growth initiatives.

Coordinated efforts for approved bachelor degree and certificate

programs.

TYCO INTERNATIONAL LTD., Round Rock, TX

2000-2003

Tyco International Ltd. is a diversified manufacturing and service company

that through its subsidiaries, designs, manufactures, installs, and

monitors products across many industries. Total annual sales $38 billion

Division Controller for two Electronic Divisions with financial

responsibility for five plant operations. . Reported directly to Divisional

Director of Finance with dotted-line responsibility to plant General

Managers. Total annual sales $300 million. Primary responsibilities

included:

. Ensuring financial data is accurate, perform month-end closing

procedures, maintain financial integrity of the balance sheet and

income statement, perform financial analysis on operating cashflow,

preparation of annual budgets and periodic forecasts, preparation of

forward looking strategic planning, capital justification, payback

analysis, monitor and improve return on investments, monitor and

improve working capital ratios.

. Responsible for annual inventory standards valuation and rollforward

to current costs.

. Responsible for implementing, measuring, achieving, and reporting of

annual cost savings.

. Direct payroll, accounts receivable, accounts payable and general

ledger.

. Coordination of plant closures, reduction in Texas workforce, and

consolidation of operations to California.

GENLYTE GROUP INC. Louisville, KY

1990-2000

Genlyte Group Inc. designs, manufactures, markets and sells lighting

fixtures, controls and related products for a variety of applications in

the commercial, residential and industrial markets in North America. Total

annual sales $1.2 billion.

Division Controller, San Marcos, TX

1999-2000

Operations Controller, Sparta, TN

1995-1999

Senior Operational Auditor, Louisville, KY

1993-1995

Financial Analyst, Louisville, KY

1992-1993

Internal Auditor, Louisville, KY

1990-1992

Division and Operations Controller reported directly to the General Manager

with dotted-line responsibilities to the Corporate Controller. Total

annual sales $80 million. Primary responsibilities included:

. Supervise Accounting department ensuring planning is consistent with

commercial sales objectives; financial data is accurate; and reporting

is timely and in accordance with reporting schedules.

. Accurate valuation of inventory, standard cost of sales, variance

analysis, product costing, cost estimation, budget preparation,

forecasting, operational expense control, capital justification,

inventory control, and annual audits. As Division Controller, added

responsibilities included accounts payable, accounts receivable,

payroll, and sales and marketing expense control.

. Cash flow analysis, strategic planning, purchasing, scheduling,

production control, and shipping.

. Developed Board of Directors presentation on facilities

closures/consolidations including identifying synergies and calculating

proposed cost savings, payback period, internal rate return, earnings

per share, and return on capital employed.

. Implemented lean manufacturing techniques leading to ISO 9001

certification. Documented cost reductions of $500 thousand year over

year compared to standard. Negotiated with union a direct labor pay

scale based on labor efficiencies.

Senior Operational Auditor reported directly to Corporate Audit Manager.

Primary responsibilities included:

. Provide supervision and leadership to junior members of audit

department.

. Design and implementation of operational audit programs and procedures

to identify, evaluate, and correct manufacturing, operating, and

administrative inefficiencies with the goal of increasing both operating

performance and profitability.

. Audit report preparation to local management, Corporate management and

Board of Directors with recommendations for operational improvement.

Supervise follow-up reviews to ensure corrective action was implemented

in a timely and cost-effective manner.

. Preparation of consolidated Cash Flow Statement for both 10Q and annual

report.

Financial Analyst reported directly to Corporate Controller. Primary

responsibilities included:

. Assist in due diligence fieldwork. Pro forma balance sheet, income

statement and cash flow analysis relating to acquisitions, divestitures,

joint ventures, and other development efforts.

. Analyze, evaluate, and make recommendations on improving effectiveness

of return on assets, inventory turns, account receivable, and fixed

asset utilization.

. Collect, maintain, and evaluate competitors financial and operational

information. Perform market share analysis. Evaluate economic data

that influence operation performance.

Internal Auditor reported directly to Corporate Audit Manager. Primary

responsibilities included:

. Planning, performance and supervision of financial audits as well as

responsibility for evaluation of accounting and operating procedures.

DELOITTE & TOUCHE 1988-

1990

Public Accounting

Staff Assistant/Semi Senior reporting directly to Audit Manager. Primary

responsibilities included:

. Assist in reviewing internal control systems and developing audit

procedures based on risk analysis. Assist in planning, organizing, and

controlling key audit areas. Assist in evaluating accounting systems

and developing recommendations for existing systems.

Education

University of Kentucky, BS Accounting

Certified Public Accountant

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