Accounting Financial

JON M. LUECKERT, CPA, MBA

**** ******* ***, *********, ** 412-***-**** *************@*****.***

OBJECTIVE

Permanent role as Controller for a growing or troubled firm, or a private equity owned progressive company or a newly acquired entity. Significant experience in the industries of finance, manufacturing, energy, construction and ground transportation.

CERTIFICATIONS

Certified Public Accountant, Commonwealth of Pennsylvania, License number CA-029036-L

CAREER EXPERTISE and RECURRENT ACTIVITIES

Senior Level Accounting Specialist Strategic Planning & Corporate Governance

Full Knowledge of Accounting Cycle Ensure GAAP Compliance

Develop/Maintain Accounting Policies Manage Cashflow & Vendor Payments

Co-ordinate with External CPAs Ensure Compliance with Taxing Authorities

Manage Banking/Stakeholder Relations Develop/Maintain/Review Internal Controls Oversee Staff including A/R & A/P Review General Ledger Integrity

Review Reconciliation of Subsidiary Accounts Assist in Professional Growth of Staff

Have Managed up to a 45 Member Staff Managed Regional Acquisition Program

Directed Preparation of Annual Budget Assess Operational Profitability

Excel Modeling Experience Experience with Look-Up Tables

SAMPLES - CAREER ACHIEVEMENTS

1.As permanent CFO of a $45million steel forging operation in Oakmont, PA analyzed product profitability convincing the CEO and Board of Directors to redirect more resources to locomotive wheel production increasing free cash flow by roughly 235% in first year.

2.While Interim CFO of a natural gas exploration and development firm oversaw revamping the Purchase Order System and rebuilding the natural gas well Joint-Interest Partner tangible cost obligations to bill and collect over $3 million in well past-due Accounts Receivable.

3.Maintained soundness and creditworthiness of a $350 million Leveraged Buy Out Commercial Loan investment portfolio through direct contact with debtor’s senior management and analysis of financial results, debt service ratios, covenant calculations and warrant valuation of debtors.

4.As Regional Controller of a 10-state region of a ground transportation company with 12 operating entities, managed 45 accounting staff employees while directing the acquisition of 8 former competitors in candidate valuation, due-diligence and post-acquisition accounting integration.

5.Prevented Senior Secured Creditor foreclosure of debt facilities through development and implementation of detailed cash flow analysis.

6.Perform in-depth analysis of each monthly closing, accuracy of General Ledger balances and agreement to subsidiary document balances and perform final analysis of the accuracy of the Financial Statements. Perform financial analysis of YTD and FYE account balances as to results, future trends and areas of concern and possible opportunity.

JON M. LUECKERT, CPA, MBA

PROFESSIONAL EXPERIENCE

Hampton-Meridian Group - Consultant/Contractor January 2001 to Present

For the majority of the most recent five years I have been a Contract CFO of a wholly-owned collection of 14 construction entities that previously erected 90 miles of the Arizona Border Fence. (This assignment started prior to and ended after I spent 5ive months as a SOX Consultant for Horsehead, corporation wherein I performed numerous SOX review of the internal control system in place prior to Horsehead filing bankruptcy).

Five of these 15 entities were taken into bankruptcy and the remaining nine were not. I served as Expert Bankruptcy witness for the owner relative to the five Debtor companies concern. I also performed as CFO for the non-Debtor firms. During this assignment, in addition to the bankruptcy duties I oversaw the full accounting cycle financial statement preparation and presentations.

Performed contract consulting engagements focusing on all recurrent activities as delineated above. Roles include Interim Chief Financial Officer (Black Diamond Energy/Mt. Nebo Rd., Pittsburgh, PA - February 2008 through November 2008), also served as Vice President of Finance for Anker Energy Company (Morgantown, WV – May 2001 through January of 2002) along with other senior accounting opportunities performed for other clients.

Active in numerous Sarbanes-Oxley roles over a five and one-half year period. SOX Clients are comprised of the following:

-Accuride: an Erie, PA based manufacturer of tractor trailer wheels (6 month engagement)

-Bombardier: Montreal based subway manufacturer/largest Canadian company (1 year 8 month engagement)

-The H. J Heinz Company: Pittsburgh based food product manufacturer (4 month engagement)

-Allegheny Energy Company: PA based provider of energy (2 month engagement)

-Koppers: Manufacturer of railroad products (7 month engagement).

-My primary duties were to identify and test the entire system of internal controls. This included testing the controls and remediating gaps where found.

In-depth experience with business turnaround best practices. This included forestalling for one full year senior secured creditor foreclosure on a large commercial mortgage loan that would have put my client out of business. This was done through modeling cash inflows and outflows, establishing control over cash usage and improved operational results including the generation of additional cash through the warehousing function.

Regional Controller, North Central Region, Coach USA, Inc., Houston, TX May 1998-December 2000

Managed 45 accounting personnel spread over 12 operating entities within a ten-state region. Maintained full responsibility for the complete accounting cycle and presented quarterly and yearly financial results of operations to the Houston, TX based Board of Directors. Regional

Lead of Mergers & Acquisition team acquiring eight former competitors

Senior Internal Auditor, Rockwell International, Pittsburgh, PA January 1997-December 1997

Conducted numerous audits of operating division of the overall company including two cost accounting audits, one of a $1.5billion California based chip manufacturer and an OEM manufacturing division of the company, Allan Bradley, based in Cleveland, Ohio.

Chief Financial Officer, Edgewater Steel, Oakmont, PA August 1993-December 1996

Managed 14 accounting personnel, 5 cost accountants and nine financial accountants for this sold steel forging operation manufacturing railroad engine wheels. Generated monthly financial statements and reported same to the company’s Board of Directors.

Leveraged Buy Out Portfolio Manager, Westinghouse Credit, Pittsburgh, PA May 1989-August 1993

Had primary responsibility for a $350million Leveraged Buy Out portfolio. Closely monitored the financial health of the 15 debtors comprising the portfolio. Performed covenant compliance, restructurings and was assigned to the work-out and/or bankruptcy detail when necessary.

Senior Accountant/Banking Division, S.R. Snodgrass and Co., CPAs April 1988-April 1989

Served in the Financial Institution Division performing and directing staff accountants in completing all required audit procedures and assisted Partners in the preparation and publication of audited financial statements.

Directed staff in the identification and testing of the client’ system of internal controls. Oversaw the audit of the bank.

Collateral Examiner, Mellon Bank January 1987- March 1988

Performed financial reviews and collateral valuation of assigned debtor portfolio including calculations of such items as dilution and loan coverage ratios.

EDUCATION

MBA, Duquesne University, Pittsburgh, PA

BA, Business Administration, California University of Pennsylvania, California, PA

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