C. Russell Slappey, CPA - CEO & Managing Partner - Orlando
Russell is the founder/CEO and Managing Partner of Nperspective, LLC. and is responsible for overseeing the Orlando market. He combines over 17 years of experience in Accounting, Information Systems and Taxation. He takes a hands-on, roll-up-your-sleeves approach in working with business owners both large and small. Since founding Nperspective, he has provided solutions for clients in manufacturing, construction, distribution, real estate, retail, mortgage banking, insurance, software development and internet based companies.
His services include providing interim and on-going CFO services, business and strategic planning, profitability analysis, budgeting/forecasting, job costing and work in process reporting systems, cash flow management, internal staff management and training, assistance with obtaining financing for growth, merger and acquisition due diligence, tax research and planning, software conversions and implementation, financial internal control review and implementation, and SEC reporting and audit work paper preparation.
Russell has been at both a regional and Big 4 firm working with a diverse client base including not-for-profit, government, travel, automotive and timeshare companies. He has also been involved in financial software applications for a leading reseller of business solutions where he performed due diligence, evaluation of client needs, and mapping client business processes against functional software requirements. He is experienced in cash management, risk management, financial reporting, initial public offerings, SEC reporting, internal controls, business development, auditing services and merger and acquisition accounting. Mr. Slappey also has a depth of experience in corporate taxation including limited liability entities, compliance, uniform capitalization rules, and business valuations.
Mr. Slappey is a Certified Public Accountant (CPA) and a current member of the FICPA. Mr. Slappey holds a BBA and Master of Accountancy from Stetson University. He is currently serving as the 2013 Florida Capital Connection Chair and is a board member and Past President of the Association for Corporate Growth (ACG), Orlando Chapter. Russell is also an active participant in Vistage Florida and CEO Nexus Orlando. Mr. Slappey serves on the board of the Walt Disney Pavilion at Florida Hospital Children’s Hospital, the Disney Entrepreneur Center Advisory Board and is also a volunteer advisor at the Small Business Development Council (SBDC) - Advisory Board Council. Russell truly understands the challenges of the entrepreneur having been recognized as the United State’s Small Business Administration Southeastern U.S. regional winner of the 2008 Financial Services Champion of the Year award.
Wayne F. Leland, CPA, EA - Managing Partner
Wayne is an Ex DCAA Auditor and has over 35 years experience. Since co-founding Nperspective he has concentrated on helping government and DOD contractors update their accounting, job cost, and estimating systems to produce more accurate and timely accounting information while complying with government regulations per the FAR and DFAR. His current focus is to implement scalable accounting and job cost infrastructures that can handle a company’s rapid growth. His accounting systems have been audited by DCAA and all have passed successfully. His current focus is also to establish acceptable bases and pools for clients to improve their accounting systems, allowing them to be more accurate on current contracts and to be more competitive when submitting proposals for new contracts.
Previous projects include designing and implementing accounting/job cost systems from the ground up that can grow with the company. Redesigning current accounting systems to establish more competitive bases and pools (most recent redesign was audited and approved by DCAA). Establishing/updating policies and procedures to comply with DCAA internal control requirements. Designing and implementing estimating systems to comply with DCAA forward pricing and provisional rate guidelines to allow the client a more efficient billing system for cost and flexibly priced contracts. Establishing job cost accounting systems that allow clients to compute percentage of completion, work in process, earned, unbilled, and billed, unearned amounts by job. Establishing flexible estimating systems that are able to adjust indirect rates on a prospective basis to more accurately reflect the projected indirect rates. This allows the client to bid large projects that, if awarded, would dramatically change the company and its indirect rates.
Prior to forming Nperspective Wayne was the CFO (ultimately president) for a seven corporation managed health care group that was successfully sold. He has quarterbacked numerous acquisition projects both from the buy and the sell side.
Wayne began his career with Ernst & Young (a big 4 firm), was an IRS Agent for 9 years, a DCAA Defense Contract Auditor for 5 years, and owned his own CPA firm for 15 years before taking the CFO position mentioned above. He received his Bachelor’s degree from the University of Central Florida after returning from Vietnam as a combat decorated veteran. He is an active member of the AICPA and the FICPA. Wayne has also been a guest panelist addressing the students at the Crummer Graduate School of Business (Rollins MBA) and is also a volunteer advisor at the Small Business Development Council (SBDC) - Advisory Board Council.
Gary Colbert, CPA – Managing Partner - Tampa
Gary is a Managing Partner with Nperspective LLC and is the Managing Director of Nperspective’s Tampa Bay practice. He possesses over 25 years of broad domestic and international business experience in Fortune 100 and middle-market manufacturing, distribution, marketing and service companies. Gary has successfully led a publicly-traded company through a difficult five-year financial restatement and two-year SEC investigation, has managed the treasury function for a $1.5 billion tier-one automotive manufacturer through its two-year Chapter 11 process, has developed and implemented turnaround plans for two middle-market companies, and has extensive experience with the management multiple locations in rapidly growing environments, both domestically and internationally. He has a strong background in executive management, accounting, budgeting and planning, financial modeling, controllership, financial reporting, treasury management, forensic accounting, business valuation, risk management, tax planning, information systems development and management, and human resources administration.
Mr. Colbert’s hands-on, task-oriented, take-charge approach has provided clients and employers with a skilled executive who combines strategic vision with a strong understanding of operational issues and an ability to get the job done in a timely, efficient manner. His prior experience as a chief financial officer has focused on improving operational performance and profitability as well as upgrading the accounting and reporting capabilities of the finance departments he has directed. In two instances, his demonstrated skill led to being appointed as the chief executive of those companies, most recently for a $60 million aluminum fabrication company. Gary possesses superior financial modeling skills with Microsoft Excel and has built Excel-based applications for budgeting, reporting, financial analysis and business valuation. In addition, Mr. Colbert has a track record of developing internal control processes and procedures that have resulted in substantial improvements in independent audit results, providing a high level of assurance regarding the integrity of the underlying accounting systems and internal controls.
Mr. Colbert holds a Master of Business Administration from Washington University in St. Louis and a Bachelor’s Degree in Finance and Accounting from Indiana University of Pennsylvania. He is a licensed Certified Public Accountant (CPA) in the State of Florida, a Certified Management Accountant (CMA), Certified Financial Manager (CFM) and a Certified Information Technology Professional (CITP). He is a current member of the American Institute of Certified Public Accountants (AICPA), the Florida Institute of Certified Public Accountants (FICPA) and on the FICPA’s Resource Council for Valuation, Forensics, and Litigation Services, the Institute of Management Accountants (IMA), Financial Executives International (FEI), the Florida Venture Forum – Board Member, the Association for Corporate Growth (ACG) and the Turnaround Management Association (TMA).
Deborah Adkins, CPA - Partner
Over the course of her dynamic career, Debbie has helped many clients overcome financial and accounting challenges. From ERP implementation to establishing affirmative action plans, she is able to draw on an impressive and varied history of success when serving Nperspective’s clients. Adept in various CFO, controllership and treasury functions, she has experience providing services in the areas of financial analysis, SEC reporting, mergers and acquisitions, human resources administration, budgeting, cash management, banking relationships, contract negotiations and risk management. She has worked with private, public companies and non-profit companies ranging in size from start-up operations to $1.5 billion in annual revenue.
Debbie has served as the Partner-in-charge of Forensic Accounting and Litigation Support for a regional public accounting firm. Debbie provided litigation, forensic accounting and fraud consulting services to clients and has experience in a variety of industries. In addition to corporate fraud deterrence and detection services, Debbie provides consultation to counsel in the areas of financial document review, asset tracing, quantification of damages in matters involving marital litigation, commercial and shareholder disputes.
Additionally Debbie has diverse experience in public accounting. She has worked as the Senior Vice President in a forensic accounting firm, partner with a national professional services organization, and consultant and interim Chief Financial Officer (CFO) to several companies. Debbie also actively shares her expert knowledge with colleagues and other members of the professional business community. She is a frequent presenter at national conferences and seminars on topics including fraud examination, internal controls, and Sarbanes-Oxley. Debbie has published forensic accounting CPE courses. She currently serves as the Accounting Area Chair of the School of Business for the Central Florida campuses of the University of Phoenix. She also teaches for the University of Phoenix, DeVry University, Keller University and Remington College. For approximately 4 years, she served as author and host of a monthly web audio accounting news digest. Debbie has also developed curriculum materials for DeVry University and the University of Phoenix.
Debbie is on the FASB’s Small Business Advisory Committee (SBAC), and has membership in the American Institute of Certified Public Accountants (AICPA), the Florida Institute of Certified Public Accountants (FICPA), the Association of Certified Fraud Examiners (ACFE) and Financial Executives International (FEI). She is currently a National Board Member and Area Director at Large for Financial Executives International (FEI) and also serves as a Vice President-Programs of the local Central Florida chapter. She has served as Chair: Valuation, Forensic Accounting and Litigation Services section (VFALS), as a Director of the Association of Certified Fraud Examiners (ACFE) - Central Florida Chapter and on the National Membership Awards Committee, 2007-2008, as the immediate past Central Florida Chapter President of Financial Executives International (FEI), and as a board member of Quest, Inc. She is a graduate of the University of Central Florida - Master of Science, Accounting (1993) and Bachelor of Business Administration (1986) and St. Louis Christian College – Bachelor of Education (1980).
Maryann Carlton, CPA* - Principal
Maryann is a seasoned managerial and accounting professional with over 23 years of progressive experience in various industries, including 13 years in the government contracting industry. She possesses excellent liaison skills with bankers, DCAA auditors, attorneys, and other professional agencies. Her strengths are in DCAA compliance, government contract accounting, cash management, department management, and the development of accounting, corporate and human resources policies.
Maryann was a member of the founding group of a defense contractor in 2003. Initially the CFO of the company, she managed all financial, human resource, and other administrative functions of the company. In March of 2011, Maryann assumed the role of President/CEO. Faced with a
serious cash flow deficiency caused by lack of new contracts, she
implemented measures to strengthen the foundation of the company that
later facilitated the sale of the company's primary asset to a strategic
Maryann has experience in various industries, including retail and private medical practices. Other career highlights include discovering employee theft during a consulting engagement; single-handedly conducting a software conversion; and successful turnaround and negotiation of contract terms that lead to satisfying corporate obligations and providing career-enhancing employment avenues for employees.
Maryann is a determined, persistent, and principled individual who conducts herself with professionalism and integrity at all times.
She holds a Bachelor of Science degree in Business Administration-Accounting from Bryant University. Maryann is a member of NDIA (National Defense Industry Association) and AFCEA (Armed Forces Communications and Electronics Association) and Women in Defense.
*She is a licensed Certified Public Accountant (CPA) in the State of Virginia.
Dale Flowers, CPA - Partner
Dale is a results-driven CFO with over 15 years experience in strategic planning and financial operations at companies ranging in size from start-ups to large corporations and non-profits.
Dale has a proven track record in organizational improvement, with expertise in performing business reviews, operations analysis, strategic planning, developing financial projections and forecast models. Of particular value to growing business is his expertise in implementing performance measurement metrics and driving turn-a-round initiatives.
In addition to CFO services, Dale assists clients with internal and external financial reporting to include SEC reporting, budgeting/forecasting, implementation of cost accounting systems, profitability analysis, cash flow improvement and preparation for internal and external audits.
He has managed numerous systems conversions, set up cost accounting systems and has a proven track record of improving the performance of finance and accounting organizations. Dale’s software experience includes: SAP, Hyperion, Creative Manager Pro, Intuitive, Lawson, Kalamazoo Answer, Cougar Mountain, SAGE Peachtree, Platinum and FAS (fixed assets) and QuickBooks.
Dale’s operations experience includes management of Information Technology, Human Resources, and Customer Service and Supply Chain organizations. Industry experience includes manufacturing, distribution, energy and advertising.
Dale holds two Bachelor’s degrees in Accounting and Management Science from the University of North Carolina and did his MBA work at Jacksonville University. He is a Certified Public Accountant in Florida and North Carolina and is a member of the AICPA.
Daniel R. Forkell, CPA* - Principal
Dan has over 30 years of extensive experience in international and domestic business development, mergers and acquisitions, real estate, not-for-profits, consulting and financial management. Dan has a demonstrated track record of success in building businesses with a blend of entrepreneurial and large company experience. His expertise includes strategic and financial planning, negotiations, raising capital, due diligence and project management.
He possesses over 30 years of broad domestic and international business experience including 10 years in public accounting, 10 years in large public companies, as well as over 15 years in small and middle-market real estate, construction, management, not-for-profits and service companies. Dan headed up mergers and acquisitions for a major consulting organization and a money transfer company. He handled all aspects of the process, including targeting acquisitions, research, due diligence, negotiations and integration. He has operated in over 25 countries. He also brings a solid foundation of accounting and strategic thinking to smaller firms which are looking to become larger firms. He is well versed in financial management, budgeting, strategic planning, capital raising and business development. Dan signed onto a $5 million annual revenue real estate development and management firm as their CFO and was instrumental in them growing to $100 million in just over 5 years. He also ran a management consulting firm which restructured debt, assisted with loan restructurings and business workouts.
Dan takes a collegial approach with a mindset of doing whatever is necessary to get the job done. He can quickly assess the landscape and set about implementing solutions in a timely fashion. His broad accounting base, well-honed business development skills and vast international experience bring a unique blend of expertise to assist clients on their path to success.
Dan holds a BBA Degree in Accounting from Iona College in New York.
*He is a licensed Certified Public Accountant (CPA) in the State of New York.
Kim Johnson, CPA - Partner
Kim has over 15 years of experience in the accounting and auditing field. Mrs. Johnson began her career at a Big 4 accounting firm where she gained invaluable experience and served a diverse client base including manufacturing, construction, insurance, not for profit, retail, travel, publishing and timeshare. Currently, she provides companies in the Central Florida area with on-site CFO services on a part time basis. Her expertise is in budgeting/forecasting, cost accounting, project costing, cash flow improvement, profitability analysis, and trend analysis of actual and future revenues and costs. Kim currently assists a diverse client base including a large commercial flooring contractor, construction company, REO, commercial distributor, US call center and land/real estate developer.
Kim has established job costing and work in process reporting systems for multiple clients. Other duties have included internal staff management, payroll tax preparation, internal audits, review and audit packages. Kim has installation and implementation experience with several software packages including QuickBooks, Peachtree, Data Entre’ and RFMS.
In addition to providing CFO services, Kim also assists clients in preparing for their annual financial audit. She prepares the entire financial package and audit schedules, as well as, financial footnote disclosures needed for the external auditors. Her experience as an auditor at a Big 4 accounting firm allows her to prepare all the information the external auditors will need. This is an invaluable asset to clients, as it significantly reduces the amount of time the auditors spend at the client’s place of business. Kim is a Certified Public Accountant (CPA) and a member of AICPA. She graduated with honors from the University of Central Florida with a BA in Accounting.
Bill Long, CPA - Partner
Bill is a senior level financial executive with proven hands on management experience across a broad range of industries and functional areas. This includes traditional finance and accounting, human resources, information systems and risk management. He has been the CFO of several Tampa Bay area companies including a high-end West Florida home builder, a high growth retail organization, and a West Florida restaurant chain.
He has extensive experience with day-to-day financial issues and cash flow management. Bill has helped turn around companies in difficult financial positions and used the improved cash flow to significantly grow the companies using both organic growth and acquisitions.
With significant business valuation and merger and acquisition experience he has completed numerous acquisitions; some valued in excess of $50 million.
Bill is currently focused on working in the Bankruptcy and Litigation Support arenas. On a recent engagement he worked with the Unsecured Creditor Committee in a Bankruptcy filing that needed assistance evaluating a stalking horse bid for the sale of assets and comparison to competing bids. Bill validated the debtor’s summary of stalking horse bid and prepared an easy to understand analysis of all three bids with adjustments for difference to show net proceeds to the unsecured creditors. He identified the pros and cons of each bid and provided a range of values for the asset sale as if it was a standard commercial transaction. The resulting analysis composed in laymen’s terminology, provided an easy to work with summary for the judge to manage the bidding process and resulted in a 700% increase in dollars to the unsecured creditors.
Bill holds a BSBA in Finance from the University of Central Florida and a Masters of Accountancy from Florida State University. He is a member of the American Institute of Certified Public Accountants (AICPA) and in their Forensic & Valuation Services Practice Group and the Florida Institute of Certified Public Accountants (FICPA). Bill is also a licensed Florida Circuit Civil Mediator.
Greg Morris, Principal
Greg has over 25 years of domestic and international experience at middle market companies in various industries, including retail/restaurant, manufacturing, construction, insurance, real estate, technology, and logistics. Greg has participated in all phases of the business life cycle, from initial public offerings and subsequent use of proceeds to grow a company through acquisitions, to financial and strategic turnarounds. He has restructured companies from turnaround situations to growth situations. This includes refinancing existing debt and also obtaining first time financing.
Greg has worked for a private equity company as a partner in the post-acquisition function guiding, supporting and directing the portfolio companies. In this capacity, he has stepped in to become the temporary CFO for a portfolio company and led the company out of bankruptcy so it could ultimately be sold to generate a strong ROI for the equity investors. In other instances, Greg served as the CEO/COO for companies until they were on a growth path. Greg's experience in mergers and acquisitions was valuable to the equity company. Most importantly, Greg proved to be excellent in "liaising" between equity owners and management, usually comprised of former owners, and was able to align all the parties' interests for the benefit of achieving common goals. Greg efficiently established financial and operational reporting models, including forecasting, cash flow information, operational key indicators, what if analyses and also provided specific recommendations for actions to improve cash flow and profitability. As needed, he was willing and able to step in and merge with the management team to implement strategies. One of his stints was overseas, where he obtained valuable international finance and operations experience.
Prior to his role with private equity, Greg served as CFO and/or COO for public and private companies in various industries. His operational and financial background, experience and business acumen allowed him to immediately assess the companies' needs and develop and implement plans and actions to achieve goals. He is familiar with many different accounting software plus Microsoft office. He began his career witha Big 8 accounting firm and obtained his CPA certificate in Georgia. He has served as the CFO of the franchisor entity of a fast food restaurant chain, the VP Finance for a medical billing and claims management entity and participated in the company's initial public offering and subsequent implementation of its business strategy to grow through acquisitions. Soon after, he was recruited to a real-estate/insurance company in South Florida where he was part of a very successful turnaround and ultimate sale of the company. Greg then implemented this same turnaround and sale plan for several companies, first serving as CFO and COO and successfully restructuring and growing the companies, in order to provide an attractive platform for sale. It was this experience that led him to his stint in private equity and his role in the post-acquisition function.
Greg obtained his accounting degree at Florida State University, with minors in finance and real estate. He is a member of ACG (Association for Corporate Growth), the CFO Alliance, TMA (Turnaround Management Association) and the CFA (Commercial Finance Association).
Anthony J. Parkinson, CPA* - Principal
Tony possesses over 30 years of broad, hands-on financial management experience. He was CFO of two private equity funded startups with proprietary products where one was sold to a Fortune 500 company and the other to an International Conglomerate. He was responsible for establishing and implementing the accounting systems, internal controls, and developing business procedures that met the wants and needs of clients. This holistic approach enabled the companies to adapt to market needs, and the flexibility to provide additional products and services not originally thought of from inception. Having been “in the trenches” with two start-ups, Tony was responsible for developing and presenting the financial projections used to raise over $10 million dollars of early stage equity and subordinated debt. He served on the Board of Directors and was involved in setting the strategic direction for both entities.
Tony was also a partner with a private investing group in South Florida making $1- $5 million equity/debt investments in first stage companies with significant growth opportunities. He was responsible for identifying potential investment opportunities, establishing business metrics to evaluate performance of portfolio companies, negotiating the terms of the investments, coordinating all due diligence activities, and raising additional capital through Private Placements. He has experience working with ESOPs, construction companies, software development companies, manufacturers, insurance companies, real estate development companies, and distributors. He has a strong background in financial and strategic planning, accounting and internal controls, budgeting, profit improvement, treasury management, risk management, information systems development and management, and human resources administration.
Tony’s hands-on approach has assisted companies in creating and maximizing their potential value to both existing shareholders and external funding sources. His prior experience as both a chief financial officer and equity investor enables him to look at companies from a unique perspective and quickly help management to focus on the key drivers of value for that company.
Tony holds a Bachelor’s Degree in Economics from Lafayette College, in Easton, Pennsylvania.
*He is a licensed Certified Public Accountant (CPA) in the State of New Jersey.
David Rosenfeld, CPA - Partner
David has over 20 years experience in corporate strategy and financial operations. As a Partner with Nperspective, Mr. Rosenfeld’s current and recent clients include companies in the business services, distribution, electronics, internet, marine equipment, transportation and wholesale industries. With each company, Mr. Rosenfeld has identified key areas of focus for each client and developed and implemented programs for improvement. Additionally, Mr. Rosenfeld has ensured that these clients are current on their SEC reporting.
Prior to Nperspective, Mr. Rosenfeld was the CFO of a venture backed company and participated in fund raising activities (both equity and debt) and participated in multiple M&A activities along with the routine finance and accounting functions of compensation plans, contract negotiations (both customer and vendor), and building a financial information infrastructure to support the growth objectives of the company. Prior to this, Mr. Rosenfeld was actively involved with another technology company with $100MM in revenues. As part of the growth of this company, Mr. Rosenfeld was responsible for the strategic and business planning activities, along with establishing and maintaining the performance metrics utilized by the senior management team to evaluate the company’s performance versus its target. Other key activities included developing profit improvement programs, supporting the development of an initial public offering, and identifying and developing a team of superior financial analysts.
Mr. Rosenfeld has been involved in the following additional industries: Telecommunications, Software, Data Services, Simulation and Defense. Mr. Rosenfeld received his Bachelor’s degree from Florida State University and his MBA from the University of Central Florida. Mr. Rosenfeld is a volunteer advisor at the Advisory Board Council.
Janet Watson, Director of Firm Development
Janet Watson has over 25 years of experience in the areas of Business Development and Account Management for Professional Services Firms, Sales & Service Operations, and Accounting. She is a results oriented professional with a passion for serving clients and making connections for others to benefit. Janet has been consistently recognized for quality performance, achievement of goals, building strong client relationships in a consultative environment because of her ability to listen to clients and bring the right professionals and creative solutions to clients.
Janet has performed business development for companies in Management & Technology Consulting, Assurance, Tax, Transaction, and Advisory Services, IT solutions, and permanent placement. She has also worked in the following industries directly: PEO, manufacturing – health care equipment, dental products, industrial, and retail.
She holds a B.S. in Business Administration, accounting major from Bryant University. Janet is on the Board of Directors for the Financial Executives International (FEI) Tampa Bay. She is also on the United Way of Tampa Bay’s Women’s Leadership Steering Committee, the United Way’s Campaign Cabinet and the United Way’s Designation Task Force and is on the Vetting Committee for the Tampa Bay Innovation Center.