James L. Naru, MBA [pic]

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

Middleville, Michigan 49333

616-***-****

acpgjb@r.postjobfree.com

Summary

Charismatic accounting professional with a unique perspective and advantage

developed over 10 years' experience working on the shop floor in the family

tool & die business. The early years provided a unique technical and

operational perspective on a career spanning a broad spectrum of industries

and challenges. A career of experiences ranging from the shop floor to the

board room has developed a professional with the proven ability to engage

management and develop staff with extensive experience providing executive

team leadership and support.

Professional Experience

INDEPENDENT CONTRACTOR/BUSINESS CONSULTING SERVICES, WEST MICHIGAN

Business Solutions Consultant - 2014 - Present

QuickBooks Online Certified Pro Advisor currently accepting contract

assignments. Recent assignments and accomplishments include:

Great Lakes Health Connect, Cascade, Michigan

. Interim Accounting Manager role which included the review of

accounting for the combination of two non-profit patient information

exchange organizations. Resolved payroll reporting issues with the

IRS and State of Michigan including preparation and submission of W2c,

W3c, and 941X. Also provided general ledger, bank account, and fixed

asset reconciliations. Successfully briefed and transitioned

accounting function to new Accounting Manager.

Spartan Chassis, Inc. Charlotte, Michigan

. Working with outgoing Assistant Controller, documented accounting and

month end close processes relative to warranty expense and reserve

calculations for the manufacture of fire truck, motor home, and bus

chassis. Successfully instructed staff accountants on accounting

procedures and led them through the close process in the next

accounting cycle. Provided documentation, suggestions for

improvement, and sufficient understanding of the current process to

the Controller.

LIFESPAN, INC, BATTLE CREEK, MICHIGAN

Controller - 2008 - 2014

Executive team leadership role reporting directly to the CEO of a $19M per

year regional non-profit home health agency providing visiting nurse

services, private duty nursing, in-home and residential hospice care, as

well as home oxygen and medical equipment. Responsible for general ledger

maintenance, financial statement and supporting schedule preparation, audit

schedules, budgeting, treasury management, payroll, billing, accounts

payable, activity based costing and analysis, Medicare and Blue Cross cost

reporting, and the calculation and analysis of 3rd party reserves.

. Acquired by Bronson Healthcare Group, Inc. in July of 2011;

collaborated with the Vice President of Finance and Controller of

Bronson Healthcare Group through the due diligence process, subsequent

fair market valuation of assets, and ultimately the consolidation of

administrative services including accounts payable, treasury

management, and general ledger functions.

. Achieved a significant improvement in staff engagement and

development over a one year period.

. Engaged functional managers in discussions and analysis leading to the

development of key performance indicators useful in developing

increased understanding of the relationship between operational

decisions, financial results, and the budgeting process.

. Coordinated the evaluation, recommendation, and successful

implementation of two separate accounts receivable/billing

applications simultaneously over a six month period.

LKQ-KEYSTONE, INC., GRAND RAPIDS, MICHIGAN

Corporate Cost Accountant - 2006 - 2007

Analysis of costs related to the remanufacture of automotive chrome

bumpers, rubber bumper covers, and steel and alloy wheels for 72 separate

remanufacturing operations throughout the USA, Canada and Mexico. Reported

findings directly to the Vice President of Manufacturing and

assisted divisional General Managers with production budgeting and the

standardization of best practices.

. Provided analysis and support to substantiate a fire insurance claim

settled in excess of $3 million involving fixed asset losses,

relocation expenses, and lost business income.

. Provided analysis and support related to start-up costs and break-even

analysis for start-up remanufacturing operations in Monterrey, Mexico.

. Provided cost/benefit analysis relative to the implementation of

companywide lean manufacturing initiatives.

KELLOGG'S, INC., BATTLE CREEK, MICHIGAN

Financial Analyst/Temporary through Robert Half International - 2006

Analysis of costs related to vendor manufacturing and packaging functions

including the preparation, review, and audit of bills of materials; also

responded to vendor inquiries and various other duties as assigned.

. Four-month temporary assignment involving the research and clean-up of

outstanding accounts payable liabilities and updating bills of

materials related to products prepared and packaged by outside

vendors.

STRYKER, INC., KALAMAZOO, MICHIGAN

Senior Corporate Accountant/Temporary through Robert Half International -

2005 - 2006

Functioned as a liaison between corporate accounting and division vice

presidents.

. Assisted in the preparation, review, and consolidation of monthly

divisional financial information for use by the Board of Directors and

Executive Management. Prepared schedules and general ledger

entries for the allocation of corporate expenses across divisions.

JARVIS PEMCO, INC., KALAMAZOO, MICHIGAN

Plant Accountant - 2005

Full charge financial and cost accounting responsibilities for a plastic

injection molding operation producing $16 million in sales of shopping cart

wheels and casters for the fiscal year 2005 reporting directly to the

Controller and indirectly to the President of Colson Plastics, Inc.

. Utilized activity based costing techniques to develop and produce

daily and weekly "flash" reports, and monthly financial statements.

. Functioned as Quality Manager, supervising the Quality

Auditor, charged with continuously improving process and product.

Instituted a daily meeting where quality problems were identified in

the production process; and directed the development and

implementation of systematic solutions.

FLEXFAB, LLC. HASTINGS, MICHIGAN

Accounts Payable Coordinator/Temporary through Robert Half International -

2004 - 2005

Full charge accounts payable duties for a tier one automotive and aerospace

supplier including sales tax compliance, end of period accruals, and

account reconciliations.

. Routinely processed volumes exceeding 300 invoices, totaling over

$750,000 per week.

LEO GOETZ ENTERPRISES, CALEDONIA, MI

Sole Proprietor - 2002 - 2003

A sole proprietorship engaged in international commerce supplying spare

parts to the users of Italian CNC machinery.

. Sourced and drop-shipped spare parts to customers at a 25% to 75%

savings relative to OEM pricing via a remotely operable information

system utilizing QuickBooks Pro and Microsoft Office.

CMS NORTH AMERICA, INC., CALEDONIA, MICHIGAN

Controller & Cost Accountant/Inventory & Customer Service Manger - 1994 -

2001

Promoted to Controller and Cost Accountant after serving as Customer

Service and Inventory Control Manager for the North American division of an

Italian CNC machinery manufacturer reporting over $25 million in sales for

the year 2000.

. Developed, documented, and maintained an ERP system for the

manufacture of CNC machinery integrating purchasing, inventory, and

work in process.

. Participated in the specification, implementation, testing, and

modification of SBT accounting software to facilitate the specific

requirements of the organization as part of a conversion from a

mainframe to a client-server environment.

. Researched, redesigned, documented, and implemented a system of

internal controls over all departments and functions to increase

accuracy, efficiency, and reliability of data collection.

. Served the Board of Directors as Treasurer; and restructured company

treasury management to function online.

. Originally supervised a staff of four customer service representatives

responsible for providing spare parts and coordinating technical

assistance; ultimately leading a team of accounting professionals,

administrative support personnel, and the billing function.

EDMORE TOOL & GRINDING, INC., EDMORE, MICHIGAN

Machinist - 1982 - 1994

Developed strong work ethic and invaluable technical expertise in the

family tool and die shop. Worked 10 hour shifts sweeping floors and

cleaning machines as a teenager and ultimately was responsible for the set-

up, maintenance, and trouble-shooting of precision grinding machines.

. Developed proficiency in reading blueprints and various precision

measuring instruments while gaining experience with cellular

manufacturing layout and design. Demonstrated proficiency

through personally establishing production standards for several jobs.

Education

. MBA, Accounting Emphasis

Seidman College of Business; Grand Valley State University,

Allendale, Michigan

. BA, Business Administration; Accounting Emphasis

Alma College, Alma Michigan

Technical & Specialized Skills

Advanced user of Microsoft Excel including pivot tables, charting,

conditional formulas, parsing, concatenation, multiple subtotals, and

various functions including v-lookup and h-lookup. Very proficient with

other Microsoft Office programs including Outlook, Access, Word,

PowerPoint, and Visio. Experience with many other general ledger, ERP,

medical billing and AR management programs; from AS400 through SAP.

Certified QuickBooks Online Pro-Advisor. Well versed in financial

accounting, fund accounting, financial planning and analysis, budgeting,

forecasting, consolidations, treasury management, mergers and acquisitions,

international business, logistics, inventory control, cost accounting,

relevant costs, key performance indicators, and other impromptu analysis as

required.

Contact this candidate