BUSINESS EXPERIENCE

Eight years experience as a Chief Financial Officer. Over twenty years experience as a CPA serving a variety of businesses in the financial, audit, tax and business consulting areas. A CPA licensed to practice accounting, tax and audit services in Oregon.

McKee Associates, CPAs LLC Established in 1992 to provide CFO and controller-focused management services and operational guidance to small and medium-size companies and their owners. Clients include financial institutions, healthcare clinics, real estate development and sales, retirement communities, owners’ associations, and contractors.

In addition to providing ongoing CFO/CPA support, projects have included cash flow projections, budgets and business plans, banking and vendor relations, analysis and implementation of internal operating and accounting cost controls, product job cost systems and margin analysis, home-based and branch HCFA cost reporting, bank loan and trust deed-secured mortgage pool financing, and workers' compensation insurance review.

Healthcare Industry Experience

National Healthcare Corporation Controller for California and Texas areas of a nationwide healthcare company responsible for the financial operations of hospice, home health and inpatient unit agencies caring for 2,000 patients generating $105 million in revenues.

Provided West Region financial reporting and in charge of contract negotiations and settlement claims with nursing facilities, managed care organizations, pharmacies and supply providers. Modified reimbursement functions to reduce collection issues with Medicare, Medi-Cal, and managed care organizations. Worked with nursing facilities to improve communications and reimbursements.

Negotiated office leases and redesigned space to reduce overhead. Developed and coordinated plans in reorganizing financial operations. Centralized financial functions from local to regional to corporate levels. Managed administrative staff in preparing for government regulator and JCAHO surveys. Prepared HCFA cost and state regulatory reports for FQHC, home health, skilled nursing, and hospice agencies.

West Coast Healthcare Corporation Chief Financial Officer for a $12 million Southern California healthcare partnership growing to $70 million in revenue caring for 1,200 patients. Reported to the Board of Directors and responsible for the finance department at the corporate office, including financial report process, cash flow management, budgeting, payroll and employee benefits, management information services, and office management. Directed business functions for hospice, home health and nursing facility agencies.

Developed MIS systems for gathering patient cost information and admissions, labor costing, billing for Medicare, Medi-Cal and commercial insurance, accounts payable and nursing home reimbursements. Developed the Company’s banking relations and finance expansion requirements. Coordinated financial, regulatory, payroll and tax audits. Treasurer of a nonprofit foundation with $10,000 a month in donations for the benefit of the terminally ill.

Team negotiator in the planned sale of the company. Implemented transition to the acquiring company. Coordinated the separate sale and final liquidation of remaining company assets and operations.

Financial Institutions Experience

Chief Financial Officer, responsible for the financial accounting, regulatory reporting, and securities investment operations of a $500 million multi-state financial services company. Accomplishments include SEC and regulatory (FRB, FDIC and state) filings, mergers of financial services companies, and acquisitions of consumer finance, real estate mortgage and investment companies. Converted data processing systems and integrated new branch offices into the network providing financial reporting and budgeting. Provided strategic planning to accomplish company goals. Responsible for risk management, operational accounting controls, investment securities, and asset/liability management. Structured testing of internal controls related to Sarbanes-Oxley Act requirements.

Public Accounting Experience

Grant Thornton International, Accountants and Management Consultants Senior Manager of the Audit Quality Control Department, Audit Department Coordinator, and Administrator of engagements for the Los Angeles and Orange County offices with 160 professionals.

Commercial clients included manufacturing, wholesale distribution and retail; real estate development and construction; banking, savings & loan, thrift and finance institutions; mortgage banking; nonprofit and governmental organizations; medical clinics; pharmaceutical; hotel and leisure; and service organizations.

Reviewed and evaluated initial public equity offerings, including mergers and acquisitions of public companies, management and stockholder annual reports, annual and quarterly SEC filings. Analyzed job costing information systems. Developed general, survival and liquidation business plans, and internal administrative controls. Evaluated commercial loan packages and banking services, cash flow planning and requirements, financial forecasting and projections. Reviewed business operations, evaluating and recommending employee benefits and insurance claim procedures. Organized personnel policies and procedures to comply with governmental regulations. OTHER

Speaker at Seminars, Conferences and University Fraternity and Society meetings covering accounting and auditing issues, quality control organization and the AICPA peer review process. Instructor to professionals covering accounting and operational issues, SEC reporting and financial statement disclosures.

EDUCATION

Bachelor of Arts in Business Administration with concentrations in Accounting and Finance, California State University, Fullerton; Member of Beta Alpha Psi.

ORGANIZATIONS

American Institute of Certified Public Accountants; State Society of Certified Public Accountants; Financial Management Society; former member of the Executive Advisory Board to the School of Business and Economics and Accounting Focus Group at California State University, Fullerton.

A licensed CPA in Oregon serving for over 20 years high net worth individuals with accounting and bill paying services including record keeping for up-to-date asset and liability financial statements and income and expense details to support tax preparation and liaison services to their tax advisors. Serving as a board member on a variety of not-for-profit organizations providing financial advice as Treasurer and assistance with preparing their federal tax form 990s. Previously held positions as a Manager with the Big 4 CPA firm of Ernst & Young in their management advisory services working with a variety of large and medium sized US companies and also as a CFO for a multi-business enterprise.