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Controller, Business Planning, Budgeting and Forecasting, Reporting

Mission Viejo, California, United States
October 31, 2016

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Cell 949-***-****

Mission Viejo, CA 92692 Email


• Strategic Planning • Strategic Finance • Business Planning and Scaling •

Investor Relationship Management • Create Internal and External Reporting Systems •

Project Financing • Project Loans • Lender Negotiations • Relationship Management •

• Multi-Phase Developments • CFD Bond Funding Management •

• Staff Development • Accounting Systems Conversions •

Positive • high-energy • hands-on problem solver


Controller (Reporting to the President) Continental East Development) Murrieta, CA Feb, 2015 to Present

Developer, builder and operator of senior housing (assisted living and memory care)

Provide Controller function to a company that did not have this position previously… Responsible for external and internal reporting and communications for one development project and operations of five completed investment properties and 2 land projects held for future development totaling $4 mil of annual leasing revenue, $4 mil of annual operations revenue, and $35+ mil bank and EB5 financing and over $50 mil investor funds.

Created the first operating budget for a 104 bed senior facility providing assisted living and memory care levels of service. Completed in October 2014 and currently in lease up, this position is integral to creating proper internal controls to safeguard cash and maintain communications between the operations and corporate office.

Completed the conversion that was started at the beginning of 2014 of 4 leased properties to Yardi Genesis but was not ready for audit. Revised chart of accounts, supervised accountant to reconcile sub ledgers, correct errors, created budgets and completed financial statements.

Currently using QuickBooks for all other entities. In anticipation of new construction project, created an excel template to manage contracts, commitments and budget to provide the ability to monitor budget changes for both the lender and management. Completed the first draw request with a new lender.

Currently anticipating review by outside accountant of the 12 entity consolidated financial statement and a conversion of operations to a clinical and billing software for senior housing.

CFO (Independent Consultant) Hover Development Newport Beach, CA 1998 to 2014

Local land developer/homebuilder with projects totaling $318 mil of sales revenue

Provided CFO and Controller function … Responsible for lender, investor and auditor reporting and communications for land and development projects totaling $318 mil of sales revenue, $160 mil financing and $143 mil investor equity.

Supervised and managed the budget and billings for a $38mil CFD (Community Facility District) improvement bond financing program.

Completed all forecasting, job cost functions, budget reconciliation for 5 projects.

Supervised accountant… implemented Timberline construction accounting system.

Trained newly hired controller, with no previous accounting experience, to perform daily accounting function, payroll, and monthly closing procedures.

MARSHA V. TREFF … page 2

VP and CFO Aguirre Corporation Dallas, TX 1996 to 1998

An expanding architecture and engineering services company with 25% growth and revenues of $18 million.

Primary responsibility is to oversee the daily accounting and billing functions of a growing company.

Initiated a legal reorganization to take advantage of tax benefits … involved with significant operating structure modifications to improve company wide staff utilization and quality control ... centralized the billing function.

Implemented a previously selected accounting / project management software … orchestrated culture change.

Other achievements included creating the organization’s first formal budget and business plan, renegotiating the financing relationship, developed an Access database to compute sales incentives, and obtained a significant tax refund.

Consulting to Wyndham Companies through Joe Brooks & Associates Dallas, TX 1995 to 1996

To provide accounting and audit services to a company requiring SEC-IPO reporting.

Activities included financial statements and footnote preparation, consolidation accounting and creating a complex Excel program to provide a monthly budget and cash flow projection for real estate income producing properties.

Chief Financial Officer Partners Groups of Companies Dallas, TX 1994 to 1995

Start up phase of 7 companies to provide development, financial and management services to senior housing property owners. The company grew from 5 principals and employees to 20 before dissolving due to partnership conflicts.

Developed office management and information systems … hired staff... created policies and procedures.

Created business planning, cash forecasting and reporting systems.

Financed and purchased Novel network, equipment and Maxwell industry specific software … organized office move.

VP and Manager of Billing Department Steffen Healthcare Mgt. Group Euless, TX 1992 to 1993

Management of a multiple clinic medical practice servicing personal injury and workers’ compensation patients.

Established and directed a cohesive, knowledgeable team to bill services up to $300,000 per month and collect on accounts totaling over $2 million.

Restructured and expanded department personnel improving experience level of department … focused on team building, communication within and outside the department … chaired meeting between departments to train and improve company effectiveness.

Developed forms, reporting guidelines … established month end procedures … in 3 months completed the month end close within 3 days of month end.

Originated format and follow-up procedures to improve turnover of attorney accounts comprising 75% of aged A/R.

1988 to 1992 VP and CFO, Premier Group Newport Beach, CA

U.S. division of a European multi-national company developing land, single-family homes and industrial buildings.

Responsible for financing, reporting and insurance for division of 20+ multi-phase development projects

Expanded relationships with corporate lenders from $5 to $43 million … construction lenders from 2 to 6 lenders, $40 to $85 million per year. Revised presentation package to banks and investors.

Developed and standardized reporting packages … determined company, division and project assumptions for short and long range cash projections and profit planning … set standard for the parent company cash projections.

Negotiated/closed debt for 47 project loans aggregating in excess of $300 million … orchestrated packaging of projects to potential partners … managed unsecured lines of credit … expanded investor relationships.

Participated in financial restructure and extension of corporate and project debt relationships as a result of economic slowdown in the market place.

Oversaw preparation of financial and tax reporting … interacted with senior management of parent .. led only division to meet target deadline for first audit and without issues or adjustments.

Supervised the corporate and 2 division controllers … coordinated forecasting with 6 department heads.

MARSHA V. TREFF … page 3

1980 to 1988 Controller, VP-CFO, JM Martin Development / Meister Companies Newport Beach, CA

JM Martin was formed from the purchase and trade of assets and financing with Meister Companies to develop and manage single-family and multi-family real estate in southern California and Phoenix, Arizona. Meister Companies held interests in real estate, 3 auto dealerships, race car investments and charter airplanes.

Financed business with more than 1,000 single- and multi-family units under development in 6 to 12 projects … Lender and partner liaison for more than $350 million of debt and partner financing commitments.

Played a major role in planning and organization of the newly formed company, JM Martin Development Company … calculated and presented asset valuation and trade between owners … implemented new computer system … located and furnished new offices, organized move.

Standardized cost control systems and procedures … prepared project budgets, monthly financial reports, year-end reports, annual budgets and forecasts … established methodology to report cost overruns prior to costs being incurred.

Sr. Accountant, Kenneth Leventhal & Company Newport Beach, CA 1975 to 1980

Large, national CPA firm, specializing in real estate. Now part of E&Y Real Estate Group

Planned, administered ad supervised audit and non-audit engagements with up to 6 staff members.

Analyzed business purchase transactions, including purchase price valuations, price allocation and accounting and tax implications of the transactions.

Reviewed and restructured client management budgeting and accounting systems.

Certification: Certified Public Accountant, California

1978 Past member of American Institute and California Society of CPA’s, passed all 4 parts at first sitting.

Education: Bachelor of Science, Accounting, California State Polytechnic University, Pomona.

1975 Graduated with honors.

Computer Skills: Excel - advanced; Access, Word, ACT!, Quickbooks, Timberline (industry specific- Developer), Yardi Genesis (industry specific – leasing properties), BST (industry specific- A&E), Peach Tree/Sage and various mainframe accounting software products.

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