Mr. Slappey combines over 14 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 workpaper 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 a board member and treasurer of the Association for Corporate Growth (ACG), Central Florida Chapter. Mr. Slappey serves on the Disney Entrepreneur Center Advisory Board. Mr. Slappey is also a volunteer advisor at the Small Business Development Council (SBDC) - Advisory Board Council.

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Wayne F. Leland, CPA, EA has over 33 years experience which includes building management reporting systems, tax positioning, and government contract auditing. Since founding Nperspective, current and recent clients include companies in the following industries: construction (land development, home construction, and large subcontractors), manufacturing and distribution, healthcare and software development/sales.

Prior to forming Nperspective Mr. Leland was the CFO (ultimately president) for a seven corporation managed health care group that was successfully sold. He quarterbacked numerous acquisition projects both from the buy and the sell side, designed and implemented the accounting, estimating and management reporting systems used by the companies to this day. He was also the consulting CFO of a software development and sales company where he design and implemented a deferred revenue tracking model which automated future invoicing per contract along with structuring their entire accounting and management reporting systems. That company was successfully sold for a very high multiple of earnings. Mr. Leland was also the consulting CFO for a large construction company where he designed, developed, and implemented an estimating system that reduced the estimating time from 2 days to 3 hours and automatically produced the numbers to update the job cost budgets by cost category.

Wayne began his career with Ernst & Young (a big 4 firm), was an IRS Agent for 9 years, a defense contract auditor for 5 years, and owned his own CPA firm for 15 years. Mr. Leland received his Bachelor’s degree from the University of Central Florida after returning from Vietnam as a decorated combat veteran. He is an active member of the AICPA and the FICPA. Wayne is on the Wealth Protection Advisory Panel of the Oxford Club and his articles are published their communiqué. He has also been a guest panelist addressing the students at the Crummer Graduate School of Business (Rollins MBA).

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Gary Colbert
Managing Director - Tampa

Gary Colbert is the Managing Director of Nperspective’s Tampa Bay practice. He possesses over 25 years of experience 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 financial restatement and SEC investigation process, has developed and implemented turnaround plans for two companies, and has extensive experience with the management multiple locations in rapidly growing environments, both domestically and internationally. He has a strong background in 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 that regard, he has directed two recent upgrades of Microsoft Great Plains Dynamics accounting systems, the development of financial reporting capabilities and the automation of accounting tasks for monthly financial closings, annual budgeting and periodic interim forecasting. Gary possesses superior financial modeling skills with Microsoft Excel and has built Excel-based applications for budgeting, reporting, financial analysis and business valuation. Mr. Colbert also 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), the Institute of Management Accountants (IMA) and Financial Executives International (FEI).

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Partners

Dale A. Flowers, CPA 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, Customer Service and Supply Chain organizations.

Industry experience includes: Manufacturing, Construction, Advertising/Marketing, Supply Chain/Distribution, Chemicals Processing, Auto Dealerships and venture backed Internet initiatives.

Dale holds two Bachelor’s degrees in Accounting and Management Science from the University of North Carolina, did his MBA work at Jacksonville University and is a Certified Public Accountant.

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David A. Rosenfeld, CPA, 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.

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Jerald Hoeft, CPA has well over 25 years experience as a senior level financial officer. Recent and current clients include companies in the automotive, construction, distribution, laser, manufacturing, restaurant, retail, transportation and service industries.

In his career he has served as Vice President of Finance/CFO in the medical/surgical health insurance field and as Vice President, Treasurer and CFO for companies in the life and health insurance industry. A modest summary of the types of his experience are Accounting and Financial Reporting, SEC forms 10-QSB and 10-KSB, preparation of work-papers for auditors, all tax returns including County, State and Federal, insurance policy coverage, financing and capital requirements. Some of his key accomplishments are handling statutory to GAAP conversions, GAAP and statutory forecasts, negotiating the sale of a multi-million dollar company, and raising venture capital. Recruited by a major insurance company to strengthen internal financial controls, he managed a staff of over 60 people to achieve that objective. He also has managed an investment portfolio in excess of $200 million.

Jerry has a BBA from the University of Wisconsin and has attained the additional designations of CMA, CLU, FLMI and ChFC. He is still an active member with the Florida Institute of CPA’s. Jerry is a volunteer advisor for the Advisory Board Council and serves as an officer and director of his local homeowners association.

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Kim Johnson, CFO Partner

Kim has over 12 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, 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.

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Mr. Langle is an accomplished financial, accounting and managerial professional with over 25 years experience for both private and public entities. He has held various senior level positions as CFO/COO, VP of Finance and Board directorships of several OTC and NASDAQ public companies in textile manufacturing and distribution, automotive leasing and sales, environmental processing, construction, real estate sales and development, telecommunications, computer reseller and training, e-Businesses, software development and other IT industries. David’s experience expands further into financial services, entertainment media, healthcare and natural resources. He has secured and/or led over $125 million in equity and debt transactions and has negotiated and participated in more than a dozen combined acquisitions and divestitures. His many years of Securities and Exchange reporting experience include quarterly & annual filings, registration statements and initial public offerings. His leadership talents and core executive strengths include domestic and international venues, equity financing, mergers and acquisitions. David excels in corporate strategic planning, analysis and reporting, corporate governance as well as regulatory compliance.

David holds a BS/Accounting degree from the University of Illinois at Chicago. He began his public accounting career with Blackman Kallick LLP, a major Chicago based CPA firm and subsequently to the Miami office of Spicer & Oppenheimer, an international accounting and consultancy firm. His affiliations have included the American Institute of Certified Public Accountants, Florida Institute of Certified Public Accountants and former committee board member of the Dade County CPA’s. He is fluent in Spanish and his international experience includes financial management for manufacturing facilities in Europe and P&L accountability and reporting for various Latin American affiliates and joint ventures. David secured his Florida CPA license in 1985.

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M’Lou A. Rossie has been deeply involved in the Accounting, Tax, Information Systems and Advising field for over 28 years. She believes that communication among all company levels is the key to financial success. Her focus of experience has included the fields of mortgage banking, real estate development and rental, construction, not-for-profit, healthcare, agriculture and retailing.

Her services include providing interim and on-going CFO services including software conversions and implementation, tax research and planning including multi state issues, employee fraud investigation and analysis, trust reconciliation, retirement and employee benefit analysis, internal control review and implementation, fiduciary issues and audit workpaper preparation.

M’Lou joined Nperspective when her husband accepted a position in Orlando. She was a partner in one of the largest CPA firms in Mississippi prior to moving to Orlando. M’Lou is a nationally certified QuickBooks consultant but has extensive experience in many software packages including AMB (Mortgage software), Peachtree, Sage, UltraTax, and CCH ProSystems. Ms. Rossie graduated with highest honors from Mississippi State University with a BS in accounting and completed her Masters of Business Administration at Mississippi College. She is a member of the AICPA, FICPA and the First United Methodist Church of Orlando.

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Mara Swalstad is the Director of Business Development for Nperspective for both the Orlando and Tampa markets. She is responsible for all business development and sales, and oversees the company’s marketing functions. Her main focus is on developing new channels, enhancing existing relationships, promoting Nperspective’s brand, image, and offerings, and assisting prospects and clients in finding necessary resources.

Prior to joining Nperspective, Mara held sales, marketing, public relations, and operations roles with two companies in the student lending industry. During her MBA program, Mara worked with a Marketing Professor and performed detailed research and analysis into customer satisfaction behavior and theory modeling. Other prior experience includes six years in a managed healthcare environment where she ran the front office, including patient logistics, assisted in insurance billing and collections, and developed new internal systems and processes to improve efficiencies.

Mara’s passion is in helping small to middle market business grow, reach new heights, and remain strong and competitive. She has always enjoyed working for and with businesses and understands the significance of effectively managing the growing pains that most companies will face at some time or another.

Ms. Swalstad holds a Master of Business Administration and Bachelor’s degree in Business Administration from the University of South Florida. She has served on several boards and committees, including the Greater Tampa Chamber of Commerce’s Committee of 100, the Local Business Retention and Expansion Subcommittee, as well as the Education, Employment, and Economic Development (E3) Subcommittee. She was also the publicity chair for the PRSA – Tampa Bay Chapter in 2007, and is currently a Hands on Tampa Bay volunteer, as well as a member of Toastmasters International.

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