Sales Manager

Thomas J. Smerud, CPA, CMA

**** *. **** ****** *****, Greeley, CO 80634 970-***-****

abmj6i@r.postjobfree.com

Chief Financial Officer - Process Improvement - Strategic Financial

Planning - Skilled Communicator - Negotiations - Extensive Cost Accounting

- Cost Reduction / Revenue Generation - Banking & Funding - Business

Manager - Tax Planning - Not-for-Profit Accounting

. Financial performance reporting and analysis for domestic and

international operations.

. Establishment of foreign sales offices in five major international

markets.

. Organization and operation of banking, currency and payment systems,

and loan negotiations for domestic and worldwide locations.

. Financial and commercial management for property and businesses.

. Spearheaded numerous software conversions.

. Leading participant in merger, acquisition and divestment property.

Professional Experience

PB Roche Solutions

PB Roche Development Company, LLC and 15 other Legal Entities 1999-Current

Greeley, CO

Chief Financial Officer. Responsible for administrative and financial

operations of a $35 million complex organization specializing in real

estate development, property ownership and management, and business

acquisition and financial management.

. Organized and implemented financial strategy for investing development

profits into income producing properties utilizing Internal Revenue

Section 1031 to defer taxation.

. Utilized borrowings on income producing properties for investments in

business acquisitions.

. Designed and put into operation consistent financial reporting.

. Development of budgeting to measure performance of assets.

. Negotiation and purchase of $9 million in income producing properties.

. Negotiation and purchase of $7 million in buy-here, pay-here auto

dealerships and pawn shops.

. Coordinated banking relationships on operating accounts and loan

requests for all businesses.

. Negotiated upper management employment agreements and developed bonus

plan for key management.

. Evaluated and installed new software for rent-to-own, property

management, and automotive dealer management systems.

. Supervised accounting functions and evaluated all business performance

on a weekly and monthly basis.

. Set up financial reporting and controls for 33 store restaurant chain.

. Part-time CFO for $75 million Automotive business

. Reduced operating costs of local Automobile and fleet dealership

business by $56,000 / month.

. Spearheaded negotiations with FDIC for forgiveness of debt of failed

bank.

. Initiated Private Placement Offering for funding of buy-here pay-here

automotive sales.

. Prepared real property tax appeals and coordinated tax-planning

strategies.

. Finance Manager for North Colorado Medical Center Foundation - Not for

Profit with assets of $13 million and revenue of $5 million. Board of

Director Presentations, 990 preparation, change in fiscal year

organization.

ConAgra Inc., 1989-1998

ConAgra Refrigerated Foods International Division 1996-1998

Greeley, CO

Vice-President Controller. Leading participant in the growth of the

business from $700 million to

$1 billion in two years. Provide all financial performance reporting and

analysis for the international division that is responsible for exporting

all protein-based food products of the ConAgra organization throughout

the world. Highlights included:

. Pioneered the establishment of foreign sales offices in Russia,

Mexico, Taiwan, Brazil and China.

. Researched, established and operated contracts, foreign currency

exchange, and hedging and accounting systems for each office controls.

. Developed a comprehensive P&L reporting system that allowed

identification of volume and profitability by destination. System

features included P&L performance by product, by company and by

country.

. Developed and documented methodology for easy IRS verification of FSC

tax returns. As a result, there were very few adjustments.

. Participated in several acquisition evaluations of up to $20 million

in Russia, China and US.

. Continued to be responsible for staffing the organization during its

fourfold growth in one year. Provided most human resource services to

the company.

Monfort International 1994-1996

Greeley, CO

Controller. Responsible for administrative and financial operations of a

$700 million beef and pork export and a $150 million import business.

. Coordinated operation of foreign sales offices in Japan, Korea, and

Hong Kong.

. Prepared Foreign Sales Corporation (FSC) tax returns and verified

compliance with IRS regulations.

. Turned around a serious IRS audit problem resulting in $4 million

savings to the company.

. Primarily instrumental in winning a Mexican-based audit hearing which

absolved the company of product dumping charges.

. Participated in the design of a major new computer-based information

system for company-wide application.

Mapelli Food Distribution Company, a ConAgra Company 1989-1994

Greeley, CO

Regional Controller. Responsible for centralized administrative and

financial management of 16 distribution branches in nine states totaling

$280 million per annum in sales. Develop management information systems

and budget plans. Coordinate regional meetings.

. Hired, trained, and developed career paths for division staff and

location accountants.

. Provided fiscal guidelines in acquisitions, internal expansions, and

divestments.

. Established performance standards for branch productivity analysis.

. Improved company decision making by developing and implementing a new

system of accrual based accounting for the company.

. Enhanced profits through development and implementation of a new

costing system for processing room production.

Cargill, Inc., 1973-1989

Poultry Products Division-Broiler Dept.

Memphis, TN & Minneapolis, MN 1987-1989

Accounting and Financial Manager. Responsible for administrative and

financial operations for a $140- million business.

. Provided management with financial reporting and analysis. Supervised

information systems.

. Organized division's move from Minneapolis to Memphis.

. Spearheaded the confidential sale of a major company operation.

Harbeson, DE 1984-1987

Broiler Complex Controller. Responsible for all financial operations,

supervised 24 employees.

. Developed systems for weekly P & L by product line, daily product

profitability analysis and sales analysis by product and customer.

. Reduced DSO of accounts receivable and bad debt expense for three

consecutive years.

Senior Accountant, Construction Accountant, & Staff Accountant 1973-

1984

Progressed through several professional and management development

positions to develop a comprehensive understanding of financial

reporting, accounting functions, MIS design and operation, budgeting and

acquisition analysis.

Education

MS, Business Administration (Accounting & Tax), December 2000

Colorado State University, Fort Collins, CO

BA, Accounting and Business Administration (Double Major)

Winona State University, Winona, MN

CMA, Certificate 14686, June 1994

CPA, Certificate 20015, November 1999

Colorado Real Estate Broker, License FA40039766, July 2004

Organizations

Bootlegger Soccer Club Institute of Management Accountants

Greeley, CO Denver, CO

Treasurer & Registrar

Colorado Society of CPA's American Institute of CPA's

Fort Collins, CO

Junior Achievement of Northern CO

Greeley, CO

Volunteer Teacher

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