Controller - Real Estate / Healthcare / Mortgage / Semiconductor

ALFRED M. GUIBONE

***********@*****.*** Home: 510-***-**** Cell: 209-***-****

PROFESSIONAL SUMMARY

Senior Financial Professional, with over 16 years experience as a Controller, Accounting & Project Manager, Internal/External Auditor, Revenue Cycle/Recognition, ERP systems Implementation, SEC / SOX Testing, Reporting Compliance, Tax Consultant, and FP&A Director: Forecasting, budgeting, and hands-on preparation of Financial statements, including month/year-end closing, notes to F/S with commitment to excellence, decreasing cost and driving profitability, using both U.S. GAAP / FASB and International Financial Reporting Standards (IFRS).

Hands-on management of 1 up to 27 direct reports in Real Estate Development, Loans, and Constructions, calculating revenue recognition and booking to GL each month. Used ASC 840 (Leases), & 605-35 (Percentage of completion).

Reported to the CEO, CFO, & VP-Finance; interfaced with capital partners, private equity firms, banks, & CPA firms.

Reclassified single inventory account set-up to RM, WIP, and FG Inventories & saved $120,000 per annum.

Discovered/corrected DataTrac software’s program error that allowed the company to save $240,000 per year.

Recaptured over $300,000 of A/R and A/P aging diff. which was contemplated for write-off in the M&A proceeding.

Interfaced with international finance, auditors, and tax services providers to support employers’ business operations.

Served as the Financial Consultant to Physician Practice Leadership and Clinical Center managing member.

Performed assessments, using relevant tools to evaluate controls, security, and potential for optimization, and identified

Performed ass key risk and controls around security, business process within IT environments. Used COSO, CoBIT, & IT General Controls. frameworks.

Core Competencies

GAAP, IFRS, SEC, SOX Reporting & HIPAA Compliance

Audit management, internal & external audit support

Cash Management – cash flow forecasting; reporting

IPO, Due Diligence, M&A, Treasury & Capital and Support

Revenue Cycle (Healthcare), RevRec. ASC 985/605/606

ERP Implementation SAP R/3, ECC 6, FICO, HCM, BI, etc.

Stock Option, ASC 718(FAS 123R); IRC 409A valuations

Project Mgt. (Agile, etc); ASC 605, 606, 985, 805, 718.

Licenses and Certifications

•Real Estate Broker License(Active)

California Bu. of Real Estate, License #0964456

•Non-Profit Management(Active)

California State University, Stanislaus

•CPA - Certified Public Accountant (Active)

Philippines – PRC, License #0034658

•Certified ProAdvisor - QuickBooks Online (Active) - Intuit.com

EDUCATION

•PhD – Management, graduated – CALIFORNIA COAST UNIVERSITY

Dissertation – A Study of Strategic Money Management: A risk and reward analysis approach

•BS - Computer Science, in-process – CALIFORNIA STATE UNIVERSITY - STANISLAUS

•MBA - Business Administration, graduated – UNIVERSITY OF THE PHILIPPINES

•BSBA – Accounting, graduated – SOUTHWESTERN UNIVERSITY (PI)

TRAINING COURSES, SEMINARS AND PROFESSIONAL DEVELOPMENT

•Revenue Cycle Management - Healthcare

•SAP FICO ECC 6.0 - Configuration & Implementation, BlessPro.com

•Introduction to SEC - Rules and Regulations

•SAP CO ECC 6.0 Configuration & Implementation, VS InfoSoft India

•Intermediate SEC - Current U.S. GAAP

•Treasury & Capital Management

•US GAAP vs. IFRS - BDO Seidman, LLP

•NetSuite One World Implementation 2011 R12

•NetSuite - J. Kelley, L. Braud, M. Huffman

•Project Management Professional/PMI-ACP

•Med. Billing & Coding - UC; ICD-9-CM Coding.

•CFO Leadership Program – Udemy

•Enrolled Agent Course – Tax Prep Learning

•Oracle EBS 11i, Financial 11i/R12

•SAP R/3 4.6 FICO SkillSoft. SAP S/4 HANA – Udemy.

•SAP FICO ECC 6.0 - Configuration and Impl. - SimpleERPTraining.

•SAP FI – Accounts Payable & Accounts Receivable – Guru99

SAP CO – Cost Center Acctg.; IO, CO-PA; CO-PC; & Special Purpose Ledger.

•GRC for Oracle Applications, Nigel, King, A. Khan

•Oracle GRC, AACG, ETCG 8.6 - Configuration & Implementation

•MS Dynamics GP 2010, AX 2009-2012 Implementation

•Financial Planning - Estate, Tax, Investment, & Insurance (CFP)

•Federal Income Tax – National Tax Training School

•Diploma in Project Management – Alison School

PROFESSIONAL EXPERIENCE

Controller – Financial Consultant

CFO Staff Express, San Francisco, CA Jan 2012 – Present

•Family Extension Foster Care, Inc. – A non-profit 501c(3). Repeat engagement since 2009. Reported to CEO. Executed internal audit in preparation for external audit, revenue/expenses/vacation accruals, P/R, and external audit schedules in one-month time. Reconciled G/L accounts including cash, taxes liabilities, and fixed assets depreciation schedules. Applied COSO, CoBIT, and other IT General Control frameworks. Performed FP&A & assessment, using relevant tools to evaluate controls, security, and potential for optimization. Interfaced with the external auditor and prepared 3 FY budgets, F990/199 income tax return. Converted QuickBooks Prem NP-2017 to QB for Mac.

•E2F Translations, Inc. – Company has subsidiaries in France, Canada, Madagascar, & Mauritius. Prepared 3 FY budgets, consolidated F/S including elimination entries, financial planning & analyses. Used QB-Online, currency conversions, IFRS and U.S. GAAP. Implemented accounting best-practices and tools to drive cost reduction and profitability. Performed FP&A using relevant tools to evaluate controls, security, and potential for optimization. Used Google Sheet, Mail, and MS Office.

•Parkinson’s Institute and Clinical Center– A 501c(3). Reported to VP – Accounting and Finance. Prepared Indirect Cost Report, billing, corporate income tax return Forms 990 & 199, Project Accounting, Liaised with External Auditor, Clinical trial grants allocations, TRNA, Financial Reports & M/E-close. Delivered accurate and timely monthly financial results. Reviewed clinical center results and assisted in monthly financial results presentation. Served as the Financial Consultant to Physician Practice Leadership and Clinical Center managing member. Identified key risk and controls around security, business process and within IT environments. Used Deltek GCS Premier, eCW, & Raiser Edge.

•California Materials, Inc., CMAT Mobile Crushing, LLC, Clean Planet, Inc., EJR, Inc.– Full-cycle accounting; billing, testing, budgeting, aging, P/R, F/S, internal audit, controls, implemented 13-weeks Rolling Cash Flow forecast. Used QB Enterprise ver. 16.0. Ensured that internal controls over financial reporting are implemented and monthly tested. Identified key risk and controls around security, business process and within IT environments. Reported to CEO

•Viscira, LLC. – A Digital media company. Tracked contracts; reconciled collection reports with aging, project milestone billing, revenue and testing; prepared F/S, & analyses. Used QBO, RevPro, ASC 985-605, 605-25, 606, 350-40 (Software cost for internal use). Submitted daily A/R Aging along with Collection Report and reported to CEO. Performed assessments, using relevant tools to evaluate controls, security, and potential for optimization. Identified controls around security, business process and within IT section. Used COSO, CoBIT, and other IT General Control frameworks.

•Lewis & Taylor, LLC; American Empire, Inc. – Building Maintenance Contractors. A/R Billing. Transformed financial accounts with sporadic analysis into an efficient accounting operations within three days. Used American Contractors Accounting Software. Reported to Sr. VP – Operations. Performed Internal Audit, Revenue Recognition, and FP&A.

•Redwood Day School – A non-profit 501c(3) company . Audited & reconciled G/L accounts, assets, credit cards, reviewed audit report, financial statements & re-established financial records. Performed assessments, using relevant tools to evaluate controls, security, IT General Control, and potential for optimization. Identified key risk and controls around security, business process and within IT environments. Used QuickBooks Enterprise& Bills.com.

•FGD Finance – Tracked budget to actual and prepared financial planning and analyzes, A/P, A/R, billing, and 13-weeks rolling cash flow forecast. Reconciled G/L accounts, credit cards, expense reports, & payroll. Ensured contracts, milestone tracker, billing schedule, time tracker, & financial statements are completed within deadline. Performed Internal Audit, Revenue Recognition, IT Internal Control testing and FP&A. Used Bill.com, QuickBooks Enterprise, MS Excel, Google Drive, sheets, & mails. Reported to CFO. Used COSO, CoBIT, and other IT General Control frameworks.

•Solar City, LLC. Solar equipment manufacturer & Energy provider. Reported to Controller, corrected and reconciled transactions of Master tenant-lessee, Owner-lessor, and Managing Member books of the partnership accounting in three-days. Sorted out large number of transactions of data for customers billing using v-lookup and pivot table. Used MS Office: Excel, Word, PowerPoint, and MS Dynamics GP 2010. Applied IFRS. Reported to Corporate Controller.

•Jack Rabbit, Inc. Agricultural Machineries Manufacturing. Reconciled intercompany A/R, A/P, and Bank Accounts, which were un-reconciled for many years. Assisted CFO re: restating consolidated F/S in two-months. Corrected set-up error in Sage 100 system, saved $300K write-off proposal & streamlined M/E closing. Used standard cost, & Sage 100 Advanced ERP 2013. Reviewed testing of portfolios to ensure compliance with GAAP, tax requirements, SEC, SOX, & IRS rules. Developed and maintained cost accounting processes and reported to CFO. Provided FP&A, assessments, using relevant tools to evaluate controls, security, IT General Control, and potential for optimization. Identified key risk and controls around security, business process and within IT environments.

•Pathways to Wellness Medication Clinics – A non-profit company 501c(3). Repeat engagement. Executed internal audit, G/L accounts reconciliations, audit schedules, financial modeling, budgeting, month-end close, F/S, and analyses. Prepared cost report, settlement methodology, cover letter, and made company ready for external audit in one-month’s time. Used, set-up and upgraded QuickBooks Enterprise to QuickBooks Online and MS Excel. Familiar with Equity Edge. Coordinated internal and external audit. Provided FP&A, assessed internal control & reported to CEO.

Alum Rock Counseling Center, Inc. – A non-profit company 501c(3). Analyzed & prepared billings, invoices, PTO, health benefits, 403B, P/R, F/S, and streamlined operation in one-month’s time. Used MAS 90 v.4.3, MS Excel, Word, A-133, & A-122. Reported to CEO. Performed Internal Audit, Revenue Recognition, IT Internal Control testing and FP&A.

•Hill Physician Medical Group, Inc. – A non-profit 501c(3) company. Reviewed financial statements; reconciled purchase orders, and prepaid expenses to match with external auditor’s audit schedules in one-week’s time. Used MS Access 2010, Epicor Enterprise ver. 7.4, MS FRX Professional V 6.7 and MS Excel. Provided FP&A and reported to CFO

•Anka Behavioral Health, Inc. – A non-profit 501c(3), serving various states’ (Georgia, Delaware, and California), counties, CONREP & Kaiser Permanente. Audited and reconciled G/L accounts. Pre-formatted reports using MS Dynamics GP 2010, FRX v 6.7 and MS Excel for over 100 programs, which resulted in timely F/S, cost reports, settlement methodology, and cover letter completion. Complied with HUD, county, Kaiser, and CONREP criteria. Reviewed & submitted request for modifications. Reported to CFO. Performed Internal Audit, Revenue Recognition, IT General Internal Control, testing, FP&A, and assessments.

•Business for Social Responsibility – A 501c(3) international consulting. Reported to Corporate Controller. Engaged in 100+ projects for business & country sustainability. Branches in U.S., China, APAC, and EMEA. Approved Revenue, Project/Contract, Staff, and A/P accountants’ tasks: J/Es, accruals, A/P, A/R, P/R, contracts, projects, & billing. Applied rev rec, SOP 98-1, ASC 350-40, ASC 830 (Foreign) forex translation, & use RevPro. Applied IFRS and US GAAP. Reconciled statement of cash flow to B/S, P/L, and prepared financial statement & notes. Liaised with local & international external auditors. Used MS Dynamics SL 7, Sharepoint, Salesforce, & MS Project 2010. Identified business and operations risks, assess and enhanced internal controls. Communicated effectively with all levels of management, departments, and 3rd-party CPA firm, and tax services providers. Performed Internal Audit, Revenue Recognition, IT General Control testing and FP&A.

Principal Controller Consultant

Tatum, LLC, San Francisco Bay Area Jul 2008 – Dec 2011

•Family Extension Foster Care, Inc. – A non-profit 501c(3) company. Executed internal audit, corrected and reconciled G/L accounts, expenses, payroll, vacation accruals, depreciation, audit schedules for External Auditor, and prepared non-profit income tax return in one-month’s time. Used QuickBooks Premier for non-profit. Reported to the CEO. Performed Internal Audit, Revenue Recognition, IT General Control testing and FP&A.

•Cypress Semiconductor Corporation (Nasdaq: C) – Assisted in SOX 302/404, ICFR, implemented AS5, COSO, and COBIT; SEC Proxy, 10K, 10Q validation, & XBRL tagging. Extracted large number of transactions using v-lookup. Used Oracle financial11i, R12, Hyperion, and RevPro. Applied ASC 985, 605, ASC 230, ASC 260, ASC 718, Reg. S-X and S-K, SOP 97-2, U.S. GAAP and IFRS. Reported to VP – Finance. Partnered with all levels of department managers to improve processes of problem resolutions and reporting. Provided FP&A using tools to evaluate security, and potential for optimization.

•Contactual, Inc. – A call center software developer and licenses SaaS to OEM company with 3 subsidiaries located in UK, France, and Japan. Reviewed lease/product contracts and reconciled P/R, and credit cards payments. Participated in IRC-409A, ASC 718 (Formerly FAS 123(R)), cap table, FAS 133, FAS 157/159, and ASC 830 forex translation. Built financial Matrix; cost, and revenue recognition. Involved in QuickBooks Enterprise to NetSuite conversion-implementation. Applied ASC 985-605, 605-25, ASC 230, ASC 260, ASC 718, Reg. S-X and S-K, SOP 97-2,

Managed the SEC F/s consolidation including elimination entries applying U.S. GAAP and IFRS. Reported to CFO.

•Project Sentinel, Inc. – A non-profit 501c(3). Performed internal audit of the financial records in preparation for the external audit, reconciled G/L accounts and audit schedules in less than one-month’s time. Participated in MS Dynamics AX implementation. Reviewed annual and semi-annual financial statements for the funds in accordance with US GAAP.

•Various, Inc. – A social media company with subsidiaries in Switzerland, Germany, Paris, London, and U.S.A. Reconciled intercompany A/P, A/R, P/R, F/A, & depreciation schedules. Prepared F/S, and consolidation, including elimination entries. Participated in ERP software conversion from QuickBooks Enterprise to MS Dynamics GP ver.10. Collaborated with department Managers resulting in 5-days EOM reports completion. Applied revenue rec., SOP 98-1, ASC 985-605, 350-40, SOP 98-1, 97-2, ASC 740(FAS 109), and ASC 740-10(FIN 48), ASC 230, ASC 260, ASC 718 & Regs S-X and S-K. Worked within GAAP and SEC regulations to deliver Financial Statements while meeting client deadlines. Developed a strong understanding of fundamental data, as well as U.S. GAAP / IFRS and SEC / SOX. Reported to Corporate Controller. Performed Internal Audit, Revenue Recognition, IT General Control testing and FP&A.

Controller – Operations Manager – Project Accountant

Manor Home Mortgage Capital Corp; NHS of Central Valley, Naturener USA, LLC, Modesto, CA Mar 2005 – Jun 2008

•Reported to the President. Provided monthly financial statements with notes to operations actual vs. budget.

•Developed business plans, performance monitoring process, staff motivation review, and internal controls.

•Hands-on and responsible for the day-to-day accounting, expense reimbursements, A/P, A/R, H/R, P/R, F/S and mortgage compliance. Streamlined loan processing, closing and submitting approved loans to mortgage lenders.

Managed 27 direct reports and support accounting staff, loan processors/officers, & Real Estate agents re: accounting, property-project management, lease, & loan originations. Implemented ASC 840 (Leases), 605-35 (Percentage of completion), and did the calculation of revenue and booking to GL each month.

•Executed financial planning and analyses, forecasting, development, budget system completion, and reporting.

•Interfaced with capital partners, private equity firms, banks, mortgage lenders & CPA firm.

•Interfaced with big 4 (Deloitte) external auditors. Prepared F/S, audit schedules, cost report, and corporate tax returns.

•Maintained an up-to-date knowledge of the US-GAAP vs. IFRS Taxonomy as produced by FASB and IASB.

•Evaluated and trained loan officers, agents, and accounting staff, which resulted in efficiency and productivity.

•Installed and implemented Quickbooks Pro, Argus, Encompass (Ellie Mae) Loan Origination, Intuit Payroll and tax return.

•Provided project, service line, analytical decision or technical support of financial/operational issues.

Controller – Operations Manager

Guardian Capital, Inc. DBA: Guardian Home Loans, Homestead Realty, LLC, Modesto, CA Oct 2004 – Mar 2005

•Reported to the CEO. Provided monthly financial statements with notes to operations actual vs. budget.

•Hands-on and responsible for the day-to-day accounting, expense reimbursements, A/P, A/R, H/R, P/R, F/S and mortgage compliance. Streamlined loan processing, closing and submitting approved loans to mortgage lenders.

•Managed 3 direct reports and support accounting staff, loan processors/officers, and Real Estate agents re: accounting, sales, property-project management, lease, loan originations, finance, and applied industry regulations.

•Executed financial planning and analyses, forecasting, development, budget system completion, and reporting.

•Interfaced with capital partners, private equity firms, banks, mortgage lenders & CPA firm.

•Evaluated and trained loan officers, agents, and accounting staff, which resulted in efficiency and productivity.

•Used Quickbooks Pro, Argus, Encompass (Ellie Mae) Loan Origination, and ADP Payroll

•Provided project, service line, analytical decision or technical support of financial/operational issues.

Controller – Accounting Manager

Heritage Plaza Mortgage, Inc.; Eider Property Mgt, LLP; Starr Construction, Stockton, CA Sep 2001 – Oct 2004

•Reported to the CEO. Provided monthly financial statements with notes to operations actual vs. budget.

•Directed and reviewed accounting functions; J/E, accruals, F/S, month-end closing, F/A, P/O, A/P, A/R, P/R, taxes, and enforced US GAAP for 26 LLCs. Negotiated contracts, submitted RFPs, and program evaluations.

•Installed, set-up, implemented, enhanced, upgraded financial systems from QuickBooks Pro to MAS 90/200 to Argus, prepared payroll, F/S and analyses for additional 26 Limited Liability Companies, as net branches of Heritage Plaza Mortgage, Inc (HPMI). Reviewed and ensured accuracy of Datatrac’s loan marketing, documentations, underwriting, funding, accounting and loan profitability of HPMI. Executed audit of warehouse lines, funding sheets and final HUD-1.

•Supported Senior Real Estate and Equity Originators and involved in all aspects of the transaction origination process including underwriting, research, due diligence, and closing. Provided financial modeling, and investment analyses.

•Discovered during audit and corrected system error that allowed the company to save $240,000 annually.

•Developed policies and procedures; oversaw 1,200 apartment units, 12 commercial rental offices, and offshore team (Juarez, Mexico) of EPM. Prepared sec 8 contracts and complied HUD regulations. Prepared project studies for land developments, & $20M+ construction loan, real estate development projects. Implemented FAS 13, and SFAS 91/98.

Enforced cost accounting, monthly construction percentage of completion, and cash-flow, credit and collections, financial (ratios) indicators, planning, forecasting, job costing, project management, and variance analysis for SC.

Performed Internal Audit, IT General Control testing, FP&A, and Revenue Recognition. Used ASC 840 (Leases), 605-35 (Percentage completion), and did the calculation of revenue and booking to GL each month.

OTHER EMPLOYMENT

•CONTROLLER – ACCOUNTING MANAGER

Silicon Laboratories, Inc. (Nasdaq: Slab), Semiconductor Company, Pleasanton, CA Apr 2000 – Sep 2001

•CONTROLLER – PROJECT MANAGER

Offshore Digital Services, Inc., - Software Developing & Consulting, San Leandro, CA May 1997 – Apr 2000

(Parent Company: Sonata Software, Ltd.; Corporate Headquarter: Bangalore, India)

•ACCOUNTING, AUDITING and TAX CONSULTANT

Higham, Richards & Vranes, CPA’s - Accounting, Auditing, and Tax Services. Belmont, CA Jan 1994 – Apr 1997

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