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Daly City, California, United States
September 20, 2019

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*** ******** ***, *** ***

Daly City, CA 94015



Southern Illinois University, Carbondale, Illinois

-Juris Doctor: May 2000

Top 30% of Class. Class Rank: 23/97

Southeast Missouri State University, Cape Girardeau, MO

-Master of Business Administration: December, 1982

Concentration: Accounting and Finance

GPA: 3.3/4.0 Graduated with distinction, selected outstanding graduate

-Bachelor of Science in Business Administration: December, 1975

Major: Accounting; Minor Economics

GPA: 3.3/4.0 Graduated cum laude


-Certified Public Accountant, license status inactive

-Attorney, license status retired


Accountant, independent contractor, SpotOn Transact LLC

February 1, 2018 to April 5, 2019

-Constructed monthly financial statements,

-Analyzed cash flow,

-Journalized financial transactions,

-Filed payroll tax returns.

Chief Financial Officer/General Counsel, Central Payment Co LLC

June, 2010 – January 31, 2018

-Compiled annual budget,

-Projected quarterly revenue, expenses & net income,

-Designed and implemented warehouse inventory system,

-Constructed monthly financial statements

-Conducted annual audit

-Drafted annual report footnotes,

-Drafted employment contracts and loan agreements.

Controller, Mission Neighborhood Centers, Inc

September, 2007 – September, 2009

-Improved accounts receivable turnover by 10 days,

-Upgraded accounting system,

-Automated financial statements,

-Created budget versus actual reports,

-Supervised 4 employees,

-Performed treasury function,

-Drafted annual budget.

Vice President & Chief Financial Officer, EEI Holding Corporation

May, 2005 – June, 2006

-Managed multi company accounting functions,

-Supervised 15 employees,

-Compiled annual profit plan,

-Projected cash flow,

-Performed treasury function & conferred with bankers, vendors and top management,

-Dissolved one company,

-Analyzed financial statements,

-Administered 401(k) plan.

Attorney, Consolidated Community Medical Centers, SC

August, 2002 – May, 2005

-Performed corporate, contract & employment law,

-Counseled about business & commercial law,

-Advised on corporate tax accounting.

Attorney, Walter J Zukowski & Associates

August, 2000 – August, 2002

-Practiced corporate, business & commercial law,

-Counseled about tax and trust & estate issues,

-Advised on personal income tax accounting.

Controller, Colorado Frozen Foods, Incorporated

October, 1995 – May, 1997

-Supervised 5 employees,

-Performed treasury function,

-Compiled financial statements,

-Prepared annual budget,

-Installed fully integrated Solomon IV accounting system,

-Installed ADP time & attendance system,

-Upgraded computer network.

Controller, Mederer Corporation

October, 1994 – March, 1995

-Supervised 4 employees,

-Restructured 2 corporations,

-Negotiated leases & debt covenants,

-Performed risk management function,

-Administered 401(k) plan.

Manager of Cost and Financial Accounting, Schlegel Corporation

September, 1991 – July, 1993

-Supervised 11 employees,

-Prepared annual profit plan,

-Valued raw material, work-in-process & finished inventories,

-Managed standard process cost accounting system,

-Directed payroll, accounts receivable, and payable departments,

-Projected monthly profitability.

Manager of Cost and Inventory Systems, LeFebure Corporation

April, 1991 – September, 1991

-Supervised 6 employees,

-Managed standard job order accounting department,

-Compiled manufacturing budget,

-Analyzed new products,

-Maintained inventories.

Accounting Supervisor, JM Huber Corporation,

July, 1988 – March, 1991

-Supervised 5 employees,

-Prepared profit plan,

-Installed and managed computer network,

-Installed warehouse inventory control system,

-Analyzed product profitability,

-Supervised accounts payable, data processing and cost accounting,

-Analyzed acquisitions.

Cost /Inventory Accountant, JM Huber Corporation

May, 1983 – July, 1988

-Designed, programmed and maintained inventory system,

-Authored accounting manual,

-Valued finished goods,

-Analyzed manufacturing processes and transactions,

-Designed and implemented cost accounting system which traced the flow of costs through the manufacturing process.

Instructor & Graduate Assistant, Southeast Missouri State University

August, 1982 - May, 1983

-Instructed accounting & finance at the university level,

-Coordinated marketing seminar.

Accountant, Copperweld Corporation

January, 1980 – January, 1982

-Journalized cost and financial transactions,

-Analyzed financial statements,

-Installed MSA general ledger & payroll accounting systems,

-Accounted for fixed assets and construction-in-process,

-Calculated standard process cost accounting variances.

Accountant, SCI Systems, Inc

March, 1978 – January, 1980

-Prepared the financial statements,

-Accounted for fixed assets,

-Analyzed general ledger accounts.

Corporate Tax Auditor II, Tennessee Department of Revenue

March, 1976 – February, 1978

Additional Skills

-Programming languages: FORTRAN, COBOL, PL/I, Pascal, Novell Netware.

-Computer software: Microsoft Dynamics, Sage MIP, Timberline, Solomon IV, MIMS, ManMan, MSA.

-Computer hardware: IBM system 34, Prime 750, IBM system 3083, IBM PC AT

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