Randall C. Eberline, CPA
***** **** ******* ****, **** O’ Lakes, Florida 34637 | 813-***-****
**************@*****.*** | http://www.linkedin.com/pub/randy-eberline/1/880/773
“Big Picture” Vision | Business Restructuring | Financial Modeling | SEC Experience
Committed financial leader, experienced in improving bottom-line financial and operational performance through business reorganization, process re-engineering, enhanced utilization of technology and improved capital management. Employs advanced financial modeling skills to analyze investment feasibility and develop financial strategies. Significant experience with registrations and periodic reporting to the Securities & Exchange Commission during a public accounting career spanning more than 11 years. Well-versed in directing corporate administrative functions that include information technology, human resources, litigation and risk management. Substantial exposure to numerous sectors of the construction and real estate industry, as well as manufacturing, retail, consumer products and professional services industries.
PROFESSIONAL EXPERIENCE
Jim Walter Homes, LLC, Tampa, Florida 2005 to 2011
(Division of Walter Energy, Inc. (NYSE: WLT)) ($300MM revenues through 84 retail locations)
Vice President & Chief Financial Officer (7/2005 to 6/2011)
Directed the accounting, financial analysis, planning, Sarbanes-Oxley, legal/risk management, human resource and information technology activities (40 individuals) for the largest on-your-lot homebuilder in the United States.
> Key Accomplishment: Established a performance management framework that included formal benchmarks for sales profitability and conversion, construction cycle times and SG&A expense resulting in elimination of a $40MM operating loss and achievement of break-even within 2 fiscal years.
> Key Accomplishment: Developed a restructuring plan that eliminated 38 under-performing retail locations resulting in an SG&A savings of $25MM.
> Key Accomplishment: Directed the creation of profit-center balance sheets used to improve capital management enabling the implementation of the Economic Value Added (EVA) methodology for measuring operating performance and development of an EVA-based incentive compensation program for corporate and field management.
The Bonita Bay Group, Bonita Springs, Florida 2001 to 2005
Director of Support Services (“Asst. VP-Finance”) (1/2003 to 7/2005) ($200MM revenues)
Corporate Controller (10/2001 to 1/2003)
Directed the accounting, financial analysis, planning, tax compliance, treasury, payroll and information technology activities (40 individuals) of a privately-held developer of high-end master-planned communities, which included operation of all project amenities (golf, tennis, pro shop and restaurants).
> Key Accomplishment: Developed a web-based executive dashboard matching key performance indicators (KPI’s) and results with related strategic business objectives.
> Key Accomplishment: Directed the implementation of the EVA methodology for measuring operating performance, which was adopted as the basis for the organization's incentive compensation program.
> Key Accomplishment: Directed implementation of an automated time & attendance system used by 1,400 hourly employees resulting in a $1MM year 1 savings in base and overtime compensation.
PulteGroup, Inc. 1996 to 2001
Director of Finance, West & Southwest Florida Divisions (12/1999 to 10/2001) ($250MM revenues)
Director of Finance, South Florida Division (8/1998 to 12/1999) ($75MM revenues)
Director of Financial Reporting and Analysis, Corp HQ (5/1996 to 8/1998)
Directed the accounting, analysis, planning and Human Resource activities for three separate homebuilding divisions of one of the largest public homebuilders in the country. Also was responsible for periodic external reporting with the SEC and acquisition due diligence/integration while part of the Corporate office staff.
> Key Accomplishment: Repositioned the West Florida Division’s homebuilding assets improving market acceptance and increasing sales absorption by 30 percent in one year.
> Key Accomplishment: Co-authored turnaround plan to work out the South Florida Division’s under-performing assets.
PricewaterhouseCoopers, LLP 1987 to 1996
Audit Senior Manager, Price Waterhouse LLP, Atlanta, Georgia (8/1993 to 5/1996)
Audit Manager, Coopers & Lybrand, Detroit, Michigan and Ft. Myers, Florida (2/1987 to 8/1993)
> Specialized expertise serving clients in various sectors of the real estate industry, including commercial office, retail, regional/super-regional malls, industrial, residential multi-family, residential single-family, mixed-use, master-planned communities and real estate investment trusts (REIT’s).
> Extensive experience in registrations, comfort letters and periodic reporting to the Securities and Exchange Commission, including Post Properties, Inc., a multi-family residential umbrella partnership real estate investment trust (UPREIT).
> Experience with asset management and real estate separate accounts while servicing Equitable Real Estate Investment Management, the real estate management subsidiary of Equitable (Axa) Life Assurance Society of the United States.
> Also considerable experience serving both private and publicly-held clients in the manufacturing, retail, consumer products, not-for-profit and governmental industries.
Moore, Smith & Dale, CPA’s, Southfield, Michigan 1985 to 1987
Audit Staff (1/1985 to 2/1987)
> Serviced clients in the manufacturing industry, including Tecumseh Products Company.
EDUCATION, CERTIFICATION & TECHNOLOGIES COMPETENCY
EDUCATION: B.A., Economics / Accounting, University of Michigan
CERTIFICATION: Certified Public Accountant, State of Michigan
SOFTWARE: MS Excel, MS Word, MS Power Point, QlikView, SAP, Timberline, Lawson