• Kenneth L. Jones
• Anthony M. Salerno
• Douglas J. Beeuwsaert
• Patrice L. Brand
• Cynthia L. Gaffney
• Ruth M. Horaczko
• Steven W. Jenkins
• Scott E. Linsley
• Allan T. Maguire
• Jonathon M. Stapp
• Lawrence R. Varone
  

Kenneth L. Jones is the founder of LG and is responsible for the vision, leadership and client based service model for the firm, as well as overseeing all client relations and directing marketing and sales efforts. He has over 25 years of experience in the top-tier professional service firms, international middle market organizations and emerging growth companies.

Education & Professional Certifications
California State Board of Accountancy: CPA
California State University at Long Beach: BS, Accounting

Experience
Mr. Jones began his career in public accounting with Grant Thornton and subsequently joined Deloitte & Touche, one of the international “Big 4” accounting firms. As a Manager at Deloitte, he developed expertise in corporate governance, auditing, financial reporting and regulatory filings. His diverse client base included public and private companies in the manufacturing, financial services, construction and distribution sectors. Mr. Jones later advanced to the role of Marketing Director for Deloitte’s Orange County, California practice, implementing initiatives which continue to be the foundation of the firm’s success in the Southern California market.

Mr. Jones left Deloitte to join one of its clients - Syntax Computer, a Chinese-owned computer manufacturer, to gain industry experience as its Chief Financial Officer where he helped the distressed company through a very volatile and competitive industry.

An entrepreneur at heart with a wealth of experience behind him, Mr. Jones struck out on his own to form Two Wheel Performance Products (TWP), a designer and manufacturer of precision-made mountain bike components. The company’s dynamic growth resulted in TWP evolving into an international sales and distribution company that sponsored its own, globally competitive, professional mountain bike race team. A testament to Mr. Jones’ eye for talent, one member of his race team went on to win the Tour de France.  He subsequently sold the enterprise to a strategic buyer.   

After selling TWP, Mr. Jones found that many of his former Deloitte clients still desired his expert financial advice and leadership. Eventually the demand for his services become more than he alone could handle. It was at this inflection point that he merged his past expertise from Deloitte with his entrepreneurial spirit to form his own financial consulting firm - Lyndon Group.

Under Mr. Jones’ leadership, Lyndon Group (LG) has achieved phenomenal success serving public and private business around the world. LG’s reputation and success is built on his tradition of exceptional quality service, value and results.

In the past few years, some of the engagements Mr. Jones successfully led for LG clients are:

• Implemented first-year Sarbanes-Oxley compliance for $7 billion marketing, sales, and distribution division of a Fortune 5 company including augmenting existing internal control procedures as well as forming a joint internal audit staff consisting of consultants from LG and the client’s permanent staff. LG continues to be engaged with the client performing many subsequent years’ Sarbanes-Oxley maintenance and compliance work realizing many financial and operational efficiencies as well as best practices.
• Engaged by a $150 million international manufacturer of custom-designed IT power supplies to perform due diligence on their newly-acquired subsidiary in Brussels, Belgium, convert financial statements from statutory accounting to US GAAP, calculate purchase accounting entries and consolidate financial statements for inclusion in client’s SEC 8K and 10K filings. LG was then requested to perform first-year Sarbanes-Oxley compliance for the client and continue on to interface with client’s external audit firm during the annual audit.  
• Performed pre-acquisition due diligence procedures for a $300 million motorcycle aftermarket parts company to prepare the client for sale. Developed comparable financial statements for past 5 years, implemented robust financial consolidation procedures for over 7 entities, prepared various operating analyses and supporting documentation for the virtual data room.
• Provided a $30 million human resources service provider and a $500 million Health Care company with S-1 filing SEC reporting expertise and assisted these clients in the preparedness process for their initial public offerings.   

Mr. Jones’ vision for LG has now evolved into a firm wide culture that continues to add value to clients by providing sophisticated financial and IT related consulting services.  The company has grown tremendously since its inception and can attribute its success to Mr. Jones’ leadership and the brilliant professionals LG employs. 

Professional Organizations & Community Involvement
Mr. Jones is a member of the American Institute of CPAs, the California Society of CPAs and the Deloitte Alumni Association. He is also an active member of The Entrepreneurship Institute where he serves on the Board of Directors. He and his wife reside in Newport Coast, California and enjoy physical fitness by exercising, skiing, mountain biking and running.

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Anthony M. Salerno
Managing Director, Business Development

Anthony (Tony) M. Salerno is responsible for all business development and contributes to marketing efforts for the firm as well as account management for clients. Mr. Salerno has over 13 years of diversified experience with a successful record of profitable initiatives in automotive, luxury goods, marketing services, sports entertainment, transportation and professional services. Offering a rare blend of creative, operational and financial strengths, Mr. Salerno has achieved exciting company turnarounds and is recognized for his success in growing profits.

Education
University of Southern California, Marshall School of Business: MBA
Wilkes University: BS, Finance & Accounting

Experience
Mr. Salerno was formerly the North American Controller for Aston Martin, a division of Ford Motor Company (NYSE:F), where he directed the financial growth of the company through the two most profitable years in its history. He joined Ford with the Jaguar & Land Rover brands where he led a team implementing first year Sarbanes-Oxley compliance.

His turnaround capability is highlighted by his accomplishments as Vice President of Operations for Saleen, Inc., a niche / exotic vehicle manufacturer & tier-one automotive supplier, where he led a distressed company to profitability through structural revitalization that included major shifts in operations, product development and distribution. He also was responsible for launching the sustainable production of the Saleen S7 exotic sports car. His creative and business development skills are also reflected in his work at Saleen, where he successfully negotiated the agreement with Ford Motor Company to build the legendary Ford GT sports car. All of these efforts eventually helped Salerno to successfully recapitalize the company through private equity.

His strategic approach to building a business is reflected in his role as Director of Finance & Administration for Automotive Performance Industries (API), a subsidiary of Onex Corporation (TSE: OCX), where he worked on corporate development, strategic planning and business development initiatives in the marketing services, logistics and engineering industries.

Mr. Salerno also had a significant impact on profitability and growth as Controller of International Speedway Corporation’s (NASDAQ: ISCA) California Speedway, a position he was appointed to at age 25 by Penske when the company was owned by Penske Motorsports (NASDAQ:SPWY). During his tenure, the company hosted the highest attended sporting events in the state of California. In this position he was a member of the organization’s Director group, which was responsible for all strategic planning for the company.

Prior to joining Penske Motorsports, Mr. Salerno held various senior finance positions with Penske Truck Leasing, a joint venture between Penske Corporation and General Electric Corporation (NYSE:GE). Mr. Salerno’s professional career began in public accounting at ParenteRandolph where he advised clients in various industries including media, financial services, construction, utilities, waste management, insurance, healthcare, manufacturing, education and travel.

Professional Organizations & Community Involvement
Mr. Salerno is an active member of the Association for Corporate Growth, California Highway Patrol 11-99 Foundation, Motor Press Guild, and the Pacific Club of Newport Beach where he is a member of the Finance Committee. He resides in Newport Coast, California with his wife and two sons.

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Douglas J. Beeuwsaert, MBA, CIA
Project Manager

Douglas J. Beeuwsaert is a Project Manager with Lyndon Group serving clients that have needs with various ethics and compliance capabilities. Mr. Beeuwsaert’s extensive ethics, corporate compliance, internal audit and loss prevention experience gives him the ability to quickly identify opportunities to align ethics and compliance initiatives with organizational objectives, improving stakeholder returns.

Education & Professional Certifications
Institute of Internal Auditors (IIA): Certified Internal Auditor (CIA)
National University: MBA, Finance
California State University, Fullerton: BA, Accounting

Experience
Mr. Beeuwsaert has over 20 years of governance, risk and compliance experience including serving as the Chief Audit Executive and Chief Ethics Officer of public and privately held companies. During his career, he has implemented and directed several innovative and highly respected corporate governance functions including ethics, compliance, internal audit, and loss prevention.

Before starting Lyndon Group’s Ethics and Compliance practice, Mr. Beeuwsaert was the Vice President, Performance and Assessment of a non-profit think tank called the Open Compliance and Ethics Group (OCEG). OCEG provides objective standards, guidelines and online resources to help organizations Drive Principled Performance™ by integrating governance, risk management, internal control, compliance and ethics processes. Mr. Beeuwsaert was responsible for Enterprise member development in the internal audit, ethics and compliance communities and assisted with the development and editing of various ethics and compliance related materials and tools.

Prior to OCEG, Mr. Beeuwsaert was the Vice President, Internal Audit and Loss Prevention at Anchor Blue Retail Group, Inc., where he established the Internal Audit function for this $400 million retail chain which had over 250 retail stores in 35 states and over 4,000 employees. Additionally, he initiated and led the Sarbanes-Oxley readiness effort, including implementation of a new whistleblower hotline, a revision of the code of ethics and an improved pre-employment screening process. He also was responsible for loss prevention, implementing a new structure and strategic plan, while establishing standard operating procedures for the department.

Mr. Beeuwsaert previously served as the Vice President, Internal Audit and Asset Protection, Ethics Officer at PETCO Animal Supplies (NASDAQ: PETC), a $2 billion public specialty retail company with over 750 stores in 47 states and 17,000 employees. He implemented the internal audit function which conducted financial, operational, and information technology audits. He also initiated and directed the ethics & compliance program which included an employee hotline, improved code of ethics, an ethics committee comprised of executive management, and a company-wide ethics awareness program. He was also a member of various corporate governance and oversight committees focusing on a number of areas, including S-Ox 404 compliance, corporate disclosure, inventory record accuracy and physical inventories. Mr. Beeuwsaert also initiated, assisted and/or was responsible for a number of governance objectives including security of customer information, customs compliance and retail store weights and measures compliance. At PETCO, he became involved with OCEG, serving on the OCEG Leadership Council.

Previously, Mr. Beeuwsaert joined HomeBase (NYSE: HBI), later becoming known as House2Home, where he was the Assistant Vice President, Internal Audit. For the first time in his career, he established a proactive corporate audit department for this $1.6 billion home improvement retail chain that had 89 stores in 10 western states. While there, he also initiated a formal corporate compliance program that included a Chief Ethics Officer, a code of conduct, employee hotline, pre-employment screening policies, and fraud reporting mechanisms.
Earlier, Mr. Beeuwsaert was the Manager, Internal Audit at Furon Company where he performed various operational and financial audits at this muli-state manufacturer. His accounting and audit career began at Rockwell International and Mitsubishi Motors of America.

With his extensive experience, Mr. Beeuwsaert can help clients with various ethics and compliance elements including:

• Whistleblower hotlines/helplines that are used not only as a valuable tool to help prevent and detect fraud, criminal conduct, policy violations, and/or questionable conduct, but as another means for employees and other stakeholders to communicate other issues/concerns with the organization.
  
• Codes of Ethics/Conduct that are written in a collaborative manner and fit the organization’s needs and culture, implemented and launched with senior management’s backing, and used to inspire the “right” behaviors and attitudes.
  
• Pre-Employment Screening Programs that help organizations select and promote employees and leaders who have a reputation for integrity and competence.
  
• Ethics and Compliance Risk Assessments that identify the likelihood and impact of risks and serve as a guide for resource allocation, ensuring that appropriate responses and controls are established.
  
• Employee, management and stakeholder surveys that periodically help the organization understand and enhance the climate to create a culture that fosters open discussion of ethical concerns and embeds the application of ethical principles in the decision-making process.
  

He has spoken at PricewaterhouseCoopers, National Retail Federation (NRF) and IIA events and has been interviewed and featured in audit and compliance related articles in Compliance Week and Chain Store Age.

Professional Organizations & Community Involvement
Mr. Beeuwsaert is a member of the IIA and has been the Vice President of Programs and Board of Governors member for the Orange County Chapter and Academic Relations Chair for the San Diego Chapter. He is also a member of the Ethics and Compliance Officer Association (ECOA) and the Society of Corporate Compliance and Ethics (SCCE).

He has helped the leaders of the Fellowship of Christian Athletes (FCA) expand their reach at certain Orange County high schools and has participated in volunteer efforts at several elementary schools in the Placentia-Yorba Linda School District. Mr. Beeuwsaert resides in Yorba Linda, California with his wife and two children.

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Patrice L. Brand, CPA
Project Manager

Patrice L. Brand is a project manager for LG serving in the SEC Reporting, Sarbanes-Oxley compliance practice as well as the Financial Project Management & Consulting practice. With extensive finance and accounting experience in the manufacturing, printing, publishing and software industries, her major strength is in SEC reporting and compliance. Ms. Brand’s expertise includes forms 10Q, 10K and S-1 financial reporting as well as financial planning and analysis, forecast modeling, audit management, currency translation, budgeting, consolidations, process redesign and policy development. She also has experience in Sarbanes-Oxley and technical FASB research and implementation.

Education & Professional Certifications
Illinois State Board of Accountancy: CPA
University of Chicago: Graduate Coursework
DePaul University: BS, Accountancy

Experience
Prior to joining Lyndon Group, Ms. Brand was the Vice President and Controller of NTN Buzztime, Inc. (AMEX:NTN), a $50 million producer of interactive entertainment, where she was responsible for all SEC filings, coordinating all quarterly and annual external audit reviews, providing technical guidance for applicable accounting standards as well as overseeing the corporate accounting staff and ensuring compliance with Sarbanes-Oxley.

At Kaiser Aluminum Corporation (NASDAQ:KALU), a $1 billion manufacturer of fabricated aluminum products, Ms. Brand served as Vice President of External Reporting. She was responsible for SEC 10K and 10Q filings and provided review and input on all 8K filings. Ms. Brand coordinated quarterly and annual external audit reviews and tax filings while overseeing technical accounting and process implementation to ensure compliance with financial accounting standards and SEC guidance.

Before her role at Kaiser, Ms. Brand was the Director of Finance for Cherokee International Corporation (NASDAQ:CHRK), a $150 million global manufacturer and marketer of highly-engineered custom and standard power supplies, where she was an integral part of the management team that took the company public. Ms. Brand was responsible for all SEC reporting, foreign currency translation, income tax provisions, consolidation of financial results and quarterly reporting requirements including subsidiaries in Belgium, Netherlands, India and Mexico. She also oversaw the implementation for all FASB accounting standards, Sarbanes-Oxley compliance as well coordinating all audits.

Prior to her successful role at Cherokee, Ms. Brand served as a consultant for several emerging growth companies in Southern California and Chicago. Some of the functions she performed for these clients are:

• Ensured appropriate software revenue recognition under SOP 97-2 and 98-9.
  
• Coordinated the completion of the year-end external audit.
  
• Managed the administration of the company stock plan.
  
• Documented all accounting and finance processes for an Internet consulting company in bankruptcy, and eased transition of estate management.
  
• Managed cash, accounting and finance processes for a bankrupt estate and evolving entity.
  
• Developed specifications and recommendations for a new general ledger package, and documentation of existing processes to ensure seamless system implementation.
  
• Strategically analyzed, assessed and recommended changes to existing business metrics and related processes for a not-for-profit company in the insurance, travel and membership industries.

Prior to consulting Ms. Brand was the Corporate Senior Manager of Financial Planning & Analysis at the $9 billion printing communications firm R.R. Donnelley & Sons (NYSE:RRD), where she successfully lead the implementation of SFAS 133, accounting for derivative and hedging activity, ensuring timely compliance with the SEC. Previously, she held the roles of regional controller and finance manager for the financial business unit.

As a controller for USA Today, the national American daily newspaper published by the Gannett Company, Ms. Brand directed the accounting, finance, systems, and customer service departments for one of the largest markets for the nation’s number one newspaper.

Prior to her role at USA Today, Ms. Brand was the controller of B&K Precision, a division of Maxtec International Corporation and a manufacturer and distributor of high-technology electronic products with worldwide distribution.

Also in the manufacturing sector, Ms. Brand served as assistant controller at MDA Scientific, Inc., a manufacturer of toxic gas measurement instrumentation and a division of Zellweger Analytics Inc., a Swiss-based corporation.

Ms. Brand’s LG engagements include the following:

• Worked with IPO client in the healthcare industry forming the S-1 document, assisting the CFO in various technical issues, footnote disclosures, accounting memorandums including SFAS 128, SFAS 123R, SFAS 13, SAB 101/104 and FIN 47.

Professional Organizations & Community Involvement
Ms. Brand is a member of the American Institute of CPAs and the Illinois CPA Society. Residing in Southern California, she is an avid fitness enthusiast who enjoys downhill skiing, boating, biking and travel.

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Cynthia L. Gaffney
Project Manager

Cynthia L. Gaffney is a Project Manager with LG serving clients that have needs in the Financial Project Management & Consulting, Sarbanes-Oxley Compliance, Audit Preparation as well as Acquisition Due Diligence & Integration practices. Her diverse background from top-tier professional services to entrepreneurial startups and IPO’s gives her the experience necessary to add value to clients of all sizes and prepare them for the next stage of growth.

Education
University of Southern California: BS, Finance & Business Economics

Experience
Ms. Gaffney began her career in public accounting with Arthur Andersen LLP, one of the former international “Big 5” accounting firms. She developed her expertise in business valuation by performing various asset valuations for the purposes of purchase price allocation, transfer pricing, restructuring/work outs, and acquisition due diligence for the firm’s investment banking clients in the healthcare, manufacturing, retail and utility sectors.

Ms. Gaffney left Arthur Anderson to take a senior finance position with one of its clients, Global Crossing Ltd., (NYSE: GX) a $3 billion company providing integrated global telecommunications services over a global fiber optic network. During her tenure she served as the Hyperion implementation project manager, and also reviewed and analyzed company-wide capital spending, identifying 14% efficiencies in the company’s $1 billion capital spending budget.

Quickly recognized for her talents, Ms. Gaffney was promoted to corporate finance manager for Asia Global Crossing, a joint venture between Global Crossing, Microsoft and Softbank, where she was an integral member of the company’s IPO team. Ms. Gaffney also supported investor relations activities in addition to developing and implementing the budgeting and forecasting processes.

Capitalizing on her past success, Ms. Gaffney founded Delicious Fresh Cosmetics, a manufacturer & distributor of products in the luxury giftware market. As the founding president and CEO, she developed the business strategy, product lines, sourced suppliers and generated a substantial base of wholesale and retail customer accounts – some of which were “A” list Hollywood celebrities.

Ms. Gaffney joined Lyndon Group to leverage her past experiences in growing a business and has added tremendous value to its clients.

In the past year, some of the engagements Ms. Gaffney successfully led for LG clients are:

• Key point of contact for due diligence procedures for sale of $300 million motorcycle aftermarket parts company to private equity firm including completion & maintenance of all supporting documentation for virtual data room.
• Repackaged and prepared 5 years of comparable historical financial statements for valuation purposes.
• Managed MAS 500 system implementation for client supervising the transition from MS Excel-based consolidation process to automated process within MAS 500 for eight subsidiaries reporting from five different systems.

Professional Organizations & Community Involvement
Ms. Gaffney is a member of Women in Business-Orange County and Ladies Who Launch. She resides in Aliso Viejo, California and is an avid traveler where she doesn’t miss an opportunity to be on the golf course.

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Ruth M. Horaczko, CPA CISA
Project Manager

Ruth M. Horaczko is a project manager for Lyndon Group serving in the accounting, finance & IT practices with specialties in audit preparation, acquisition support & integration, risk & internal control, Sarbanes-Oxley, ethics and compliance. With over 20 years of experience in technology, communication, manufacturing, consumer products & professional service industries, Ms. Horaczko has an excellent diversity of skills to serve Lyndon Group’s clients.

Education & Professional Certifications
California State Board of Accountancy: CPA
Information Systems Audit and Control Association (ISACA): CISA
San Jose State University: BS, Business Administration / Accountancy

Experience
Prior to joining Lyndon Group, Ms. Horaczko was the Director of Financial Controls for Powerwave Technologies, Inc. (Powerwave) (NASDAQ:PWAV), a $700 million global supplier of end-to-end wireless solutions for wireless communications networks, where she was responsible for monitoring and testing the internal controls for the worldwide organization and assisting senior management with compliance with Sarbanes-Oxley. At Powerwave, Ms. Horaczko worked with wholly owned organizations in China, Sweden, Estonia, Hungary, and Finland to develop an understanding of risks and internal controls related to key business processes. Ms. Horaczko’s ability to communicate about risks and the importance of internal controls across a myriad of cultures and locations tested and enhanced her knowledge of risks and internal controls.
Prior to her successful role at Powerwave, Ms. Horaczko owned and operated a successful consulting company and served as a consultant for several emerging growth companies in Southern California and South Korea as well as a working with MCI/WorldCom during the emergence from bankruptcy. Some of the functions she performed for these clients are:

• Assessment of risk and internal controls over all lines of business and key processes.
• Comprehensive assessment of risks and controls of a foreign bank for an acquiring international investment firm.
• Development and testing of IT general controls and change management processes.
• Development and testing of controls for large systems implementations.
• Development of procedures to ensure controlled implementation of new systems and systems changes.
• Risk and control assessment and control enhancement implementation for financial reporting applications.
• Assistance to company in its efforts to respond to SEC directives to improve its internal control structure.
• Project management of all engagements to ensure successful completion within time frame and financial budget agreed upon.

Prior to consulting Ms. Horaczko was the Director of Internal Audit at Toshiba America Business Solutions (TABS); the independent operating company of Toshiba Corporation, where she successfully implemented and directed the internal audit function and the corporate ethics and compliance hotline program.
Prior to her position at TABS Ms. Horaczko held other positions in internal and external audit including Senior Manager at Ernst & Young as well as VP of Information Security and Business Continuity Planning for American Savings Bank, a $48 billion financial institution. Ms. Horaczko’s career has been focused on risks and internal controls utilizing her knowledge of finance, operations, and information technology.

Professional Organizations & Community Involvement
Ms. Horaczko is a member of the American Institute of CPAs, the California CPA Society and the Orange County chapter of ISACA. Residing in Southern California, Ms. Horaczko volunteers and does fund raising for a variety of non-profit organizations whose purpose is to make a positive impact in the community in which she lives. Ms. Horaczko enjoys mentoring and networking with women in business promoting success. Ms. Horaczko and her husband enjoy NHRA racing and are the owners and operators of an NHRA Nostalgia Class race car.

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Steven W. Jenkins, MSIT
Project Manager

Regarded as a driving force behind LG’s IT practice expansion, Steven W. Jenkins maintains his focus on helping clients understand how technology planning, process and control methodologies add value to their business as well as support their regulatory compliance efforts. Mr. Jenkins performs assessments of technology risks, identifies, documents and tests controls while providing cost-effective recommendations as well as assisting clients in creating plans for risk-remediation. He is also well versed in systems implementation, training, data conversion and interfacing. Throughout his career, he has written applications in more than 10 programming languages, ranging from BASIC and COBOL to Visual Basic. His past experience with companies varying in size from $10 million to $1 billion gives him the ability to “right size” IT solutions for LG’s clients while giving them the ability to expand their IT infrastructure cost effectively.

Education
California State University, Fullerton: MS, Information Technology; Beta Gamma Sigma
California State University, Fullerton: BA, Management Information Systems

Experience
Before leading LG’s IT practice, Mr. Jenkins was Chief Technology Officer for Max Muscle, a $11 million premier retail franchise chain specializing in sports nutrition where he designed and programmed a complete enterprise accounting system, integrated internal order entry system and a retail management system. He also developed an inventory management system using bar coding and PDA’s to help manage the companies supply chain. Subsequently he designed and implemented a B2B and B2C application to handle all order processing through the company’s website.

Prior to Max Muscle, Mr. Jenkins was a partner and CTO at CPAccess, an accounting software provider, where he played a key role in developing and implementing ERP systems with fully integrated accounting functionality.

Previously, Mr. Jenkins was a senior programmer and analyst for Riverside County Sheriff’s Department, where he maintained the correctional facilities information system which encompassed six interconnected campuses tracking over 50,000 personnel.

Prior to his programming experience, Mr. Jenkins was the MIS director for Finley, Kumble, & Wagner - the fourth largest law firm in the nation with some very recognizable clients, including the United States Football League. They even performed personal legal business for President Ronald Reagan.

Mr. Jenkins’ career began with IT positions increasing in responsibility with organizations in the software, energy, hospitality and communications industries.

After maintaining his own consulting business for a number of years, Mr. Jenkins joined Lyndon Group to leverage his past experiences in helping businesses develop and manage their IT infrastructure, and has added tremendous value to LG’s clients.

Recently, some of the engagements Mr. Jenkins successfully led for LG clients are:

• Conducted SOX 404 assessment, defined controls and developed corrective actions for IT regulatory compliance to a $150 million international manufacturer of custom-designed IT power supplies headquartered in the United States, with global operations in Belgium and Mexico.
• Developed a stand-alone tool of budget cross-reference information for $7 billion marketing, sales, and distribution division of a Fortune 5 company allowing executives to use as a single source for reporting and decision-making.
• Advised CFO of a $300 million motorcycle aftermarket parts company, on the development of IT requirements across 8 entities to establish consistency and apply a more global IT directive. Using best practices, he reworked the company’s IT structure resulting in material savings through efficiencies. He also stabilized the network environment, enforced IT security procedures and implemented the Microsoft Exchange Server e-mail system.
• Consulted on streamlining the EOM closing process for a $5 billion subsidiary of a $37 billion multinational pharmaceutical company. Also designed, programmed and implemented an application to automate communication for Sarbanes-Oxley controls, and established a knowledgebase linked to closing schedule steps to increase efficiency and minimize error occurrences.

Professional Organizations & Community Involvement
Mr. Jenkins currently resides in Orange County, California where he is an active a member of the Network Professionals Association.

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Scott E. Linsley
Project Manager

As a project manager in LG’s IT and accounting practices, Scott E. Linsley has more than two decades of extensive experience in the financial services industry, as both a consultant and an in-house executive.

Education
Bradley University: BS, Accounting

Experience
Mr. Linsley began his career in public accounting with Peat Marwick, which subsequently became KPMG, one of the international “Big 4” accounting firms where his clients included financial institutions, government agencies and manufacturers.

After leaving public accounting, Mr. Linsley served as vice president and treasurer of Millikin Mortgage Company, where he managed the origination of $12 million of loans per year and serviced approximately $256 million or 14,000 residential and commercial loans. He was involved in all activities within the financial and accounting functions of the company, including cash management, forecasting and marketing. He originated the first mortgage loans for prime and sub-prime loan programs at Equity Bancorp, Quality Mortgage and Security Funding.

Mr. Linsley served as vice president of finance and planning for Bank of America. During his tenure, loan originations reached $2.1 billion and approximately $14 billion or 214,000 residential and commercial loans were serviced. He created budgets, analyzed markets, built income statements and portfolio models, and provided counsel in acquisition and consolidation strategies.

Eager to expand his experience, Mr. Linsley then joined another international “Big 4” accounting firm at Ernst & Young working with clients such as Bankers Trust and Maryland National Mortgage where he helped optimize mortgage operations allowing the company to take full advantage of changing market fluctuations.

Subsequently at Long Beach Mortgage, Mr. Linsley was the Systems Manager for five departments with 450 users. He developed an implementation plan for software installation, enhanced systems for 56 offices and coordinated the work of software system analysts, programmers and technical staff to support the business.

Prior to joining LG, Mr. Linsley was president of and a partner in First Choice Outsourcing, Inc. and Premier Residential Property Services. These organizations provide field services on a national level to the financial services industry.

In the past few years, some of the engagements Mr. Linsley successfully led for LG clients are:

• Reviewed, prepared, loaded and reconciled financial statements into ERP system for a $300 million aftermarket company.
• Converted subsidiaries inventory and bill of materials from the existing system to a new ERP system, and also established and loaded an annual sales forecast, MRP and costing system.
• Documented accounting processes for all departments’ entries made to general ledger, providing outside auditors the confidence to efficiently release a reliable annual report for $300 million captive finance company.
• Advised CFO of a $5 billion subsidiary of a $37 billion multinational pharmaceutical company on assessment of internal controls, report processing, corporate policy, staff training and required system modifications, ultimately identifying an invoicing practice that resulted in a material refund to the company. Also provided best practices processes which identified a potential $1.6 million in profit opportunity.

Professional Organizations & Community Involvement
Mr. Linsley resides with his wife in Mission Viejo, where he is has been active volunteer at Mission Viejo High School for over 10 years. He was also presented with Saddleback Valley Management Team Association’s Community Service Award for 1996-97.

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Allan T. Maguire, CGA
Project Manager

Allan T. Maguire is a project manager for LG serving in the accounting & finance practice with specialties in valuation financial reporting, acquisition integration, due diligence, SEC reporting, audit preparation and entrepreneurial accounting infrastructure set-up. With over 27 years of experience in the manufacturing, distribution, automotive, medical supply, restaurant, hospitality & retail industries, Mr. Maguire has an excellent diversity of skills that are scalable to any size organization. Mr. Maguire’s expertise includes:

• Stock options and warrants valuations including Black Scholes models (FASB 123R)
• Purchase accounting (FASB 141)
• Long-lived asset and intangible asset impairment testing (FASB 142 & 144)
• Discounted cash flow company valuation estimates
• Federal Acquisition Regulation (FAR) cost proposals & system implementation
• Acquisition integrations
• Cash flow management
• Bank debt structuring & negotiation
• IPO, SEC reporting (S1, S2, SB2, 10K, 10Q, 14A (Proxy), Forms 3, 4, 5)
• Entrepreneurial accounting infrastructure set-up & training
• Turnaround management
• Strategic planning, budgeting, forecasting
• ERP implementation and conversion project management
• Private placements (Regulation D)

With over 15 years of CFO level experience, Mr. Maguire has worked as a highly valued consultant at several companies in the Southern California market.

Education & Professional Certifications
Certified General Accountants Association Canada: CGA - Specialization in Financial Management
Fanshawe College of Applied Arts and Technology: Business Diploma - Accounting Specialization
University of Western Ontario: Science Curriculum

Experience
Mr. Maguire’s recent LG engagements include the following:

• Performed stock options and warrants valuations including, Black Scholes models, (FASB 123R) for a publicly traded client in the technology industry
• Drafted MD&A section of S1 and coordinated IPO schedule
• Performed valuation (DCF Method) on client’s largest supplier for potential acquisition strategy
• Performed inventory valuation, goodwill and long lived asset impairment evaluation (FASB 142 & 144)

Prior to joining Lyndon Group, Mr. Maguire served as a consultant for several emerging growth companies in Southern California. Some of the functions he performed for these clients were:

• Performed Stock Option valuation projects (FASB 123R) including position papers for company and estimate of value
• Prepared FAS 142 and 144 analysis
• Performed purchase accounting (FASB 141) analysis, position papers
• Drafted a GAAP conforming consolidation, and sustainable consolidation process, of financial statements for multi entity client
• Lead a forensic accounting project for manufacturing client which recreated books for 2 1/2 year period
• Created and streamlined procedures for manufacturing client to ensure timely and accurate financial reporting
• Installed new 401K and benefits plans for various clients realizing significant cost savings
• Authored audit report and steered client through audit process
• Restructured accounting department resulting in a sustainable 50% overhead cost reduction

Prior to his successful role as a consultant, Mr. Maguire was the Chief Financial Officer of Solus Industrial Innovations, which designed, developed, manufactured and distributed components in the conveyor component, bottling and packaging industry, where he successfully negotiated a merger with the company’s largest competitor and renegotiated bank financing as part of the transaction.

At Motorvac Technologies (OTC:MVAC), a high growth designer, manufacturer and distributor of automotive diagnosis, maintenance and repair systems, Mr. Maguire served as Chief Financial Officer. He was responsible for the successful completion of the company’s initial public offering (IPO) on the NASDAQ exchange raising $6.5 million as well a private placement worth $2.7 million.

Before his tenure at Motorvac, Mr. Maguire was the Chief Financial Officer for Erin Maxx Corporation, a high growth privately held, venture capital backed, manufacturer and marketer of motorsports related merchandise. Mr. Maguire was responsible for the financial leadership of the manufacturing and management companies in Toronto, Canada, the marketing company in Charlotte, North Carolina and the holding companies in Barbados. In this capacity he restructured the entity by spinning-off the marketing company and divesting the manufacturing company.

Prior to his CFO roles Mr. Maguire held positions such as Vice President of Finance for the LCL Group, Controller ofKelsey’s of Canada and Divisional Controller, KFC Canada for Scott’s Food Services, a division of Scott’s Hospitality.Mr. Maguire started his career in the retail sector at Sears Canada, Inc. (TSX:SCC) in an internal audit capacity..

Mr. Maguire resides in Newport Beach, California, and enjoys spending time with his family as well as traveling,flying, camping, reading and playing golf.

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Jonathon M. Stapp is a project manager for LG serving in the Financial Project Management & Consulting practice as well as the Sarbanes-Oxley Compliance, Audit Preparation and Internal Control Outsourcing services. Taking strong initiative and accepting leadership responsibilities have always been Mr. Stapp’s most valuable qualities. He is drawn to jobs that need a “roll up your sleeves” leader. Mr. Stapp’s greatest strengths lie within internal control, Sarbanes-Oxley and internal audits. He is also highly skilled in forecasting, budgeting, contract negotiations, banking / venture capital relationships, strategic planning, capital equipment procurement, federal and state income taxes as well as sales, use and property taxes.

Mr. Stapp later served as senior tax analyst at Roll International Company, a billion-dollar privately-held organization which was one of the world's largest collectibles firms, where he was responsible for the preparation and review of corporate, individual, s-corporations, partnerships and LLC tax returns.

Subsequently, Mr. Stapp joined Ingram Micro (NYSE:IM), the largest technology distribution company in the world, where he reconciled three years worth of balance sheet accounts to identify $500,000 in unrecognized profits.

Before joining LG, Mr. Stapp served as a Controller and consultant for several emerging growth and industry-leading companies in Southern California, and has worked for multiple start-up software and technology firms. Some of the functions he performed at these clients were:

• Assessing, reconciling and reporting financial results, managing audits as well as creating forecasts and budgets.
• Documenting controls and procedures to streamline accounting process and speed up month end close.
  
• Working with outside CPA firms to complete year-end financial audit and income tax returns.
  
• Assisting with outstanding tax matters with Internal Revenue Service and Franchise Tax Board.
  
• Managing accounting and fixed asset software implementation.
  
• Providing Board of Directors and Venture Capital firms with cash flow analysis for monthly and quarterly forecasts.
  
• Hiring, training and managing financial staff.
  
• Raising B and C round of financing and spun off one division into a stand-alone entity.
  
• Performing pre-acquisition due diligence.
  
• Managing stock option issuance and reporting.

In the past few years, some of the engagements Mr. Stapp successfully led for LG clients are:

• Responsible for initial Sarbanes-Oxley implementation including creating the entire basis for all reporting and work-papers for a $7 billion marketing, sales and distribution division of a Fortune 5 company. He also performed the quality review for all his clients’ Sarbanes-Oxley work, which included reviewing the work of other consultants and clients’ own internal control staff. After continually impressive work, Mr. Stapp was trusted to complete 100 percent of the Sarbanes-Oxley work for one of the clients operating entities.
• Managed internal control project for all U.S. operations of a $150 million international manufacturer of custom-designed IT power supplies. He worked closely with internal management and the company’s outside auditors to set up a work schedule, milestones, reporting process, scope, work-paper technique and corrective action resolution process.

Professional Organizations & Community Involvement
Mr. Stapp is an active member of the California Society of CPAs and currently resides with his family in Aliso Viejo. His favorite charity is the American Red Cross, to which he donates blood on a regular basis. He also enjoys the beach and staying abreast of the latest electronic technology.

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Lawrence R. Varone, CMA
Project Manager

Having accumulated more than 25 years of financial management expertise, Lawrence (Larry) R. Varone is a project manager in LG’s Financial Project Management & Consulting practice as well as the Sarbanes-Oxley Compliance, SEC Reporting, Audit Preparation & Internal Control Outsourcing services. Mr. Varone's experience has spanned numerous industries including automotive, aerospace, pharmaceuticals, advanced technology production, waste management, financial services as well as technology distribution, sales, marketing and logistics.

Mr. Varone left Ford to take the corporate controller position at Enviropur (NASDAQ:EPUR) a waste refining and technology company where he was responsible for preparation and analysis of multiple location financials for both external (10-K, 10-Q) and internal management reporting.

Subsequently, Mr. Varone served as the controller of Newport Corporation’s (NASDAQ:NEWP) motion control division which produced sophisticated motorized linear and rotation stages, motorized actuators, controllers, drivers and motion systems which are used by the semiconductor and microelectronics industry, the U.S. defense department as well as top research universities around the world.

Before joining LG, Mr. Varone consulted with various well known companies developing and implementing solutions in the areas of financial reporting disclosure and internal controls, budgeting, financial modeling, activity based costing, ERP software evaluation, business process improvements as well as:

• Evaluating and recommending changes to support the financial reporting disclosure certification process and procedures (S-Ox 302) and internal control documentation including development of flowcharts, self-assessment internal questionnaires, responsibilities matrix and checklists.
• Designing and implementing a comprehensive foreign currency translation model (SFAS 52) for multinational telecommunications manufacturer including procedure documentation and staff training.
• Providing support of post acquisition accounting integration for a mortgage lender including chart of account conversion, new general ledger, detailed procedures and staff training of all closing activities, account reconciliations and trend analysis.
• Developing methodology to support ERP and financial planning software selection including defining processes, business requirements, weighting of requirements, researching of software products & producing a comprehensive evaluation.

In the past few years, some of the engagements Mr. Varone successfully led for LG clients are:

• Implemented first year Sarbanes-Oxley compliance for $7 billion marketing, sales, and distribution division of a Fortune 5 company. His accomplishments included augmenting existing internal control procedures as well as forming a joint internal audit staff consisting of consultants from LG and the client’s permanent staff. Mr. Varone subsequently identified more than $3 million in profit improvements for the client by assessing internal controls for revenue recognition, inventory, accounts payable, financial reporting, transfer pricing and IT access controls with the following highlights:

Discovered a manual payment process did not detect potential duplicate payments. Mr. Varone combined multiple files with key data elements for over 19,000 transactions which identified over $700,000 in duplicate payments that were subsequently recovered. Also performed a root cause analysis to identify issues and design preventive corrective action.

During a process review, Mr. Varone identified an issue that allowed incentives to be processed inappropriately without subsequent analysis or recovery. Defined corrective action which identified erroneous payments that resulted first year recoveries of almost $1 million.

Initiated, designed and assisted in implementing a program of risk-based customer incentive audits. During the first eight months, over $500,000 was charged back to customers for incorrect incentive claims. Overall annualized profit enhancement of corrective action was estimated at $1.1 million.

Identified inconsistent use of overnight "sweep" accounts resulting in an underutilization in the potential maximization of earned interest on cash balances. First year increase in earned interest income was approximately $100,000.

Professional Organizations & Community Involvement
Mr. Varone resides in Orange County, California with his wife and is a contributor to the University of Michigan Alumni Association as well as an avid football program supporter.

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