Senior-level officer with multiple graduate degrees and extensive experience in

healthcare financial management, managed care, and organizational management.

The Steward-Gaul Group, Beach Park, IL. 1/07 Present
Owner of firm specializing in small-business and healthcare consulting. Diverse
assignments included companies such as A Caring Concept (business plan), Acorn
Tile (strategic plan), Accretive (Accounts Receivable),
E4 (billing protocols), Sheridan Law Associates (real-estate assessments), and C
ommunity Car Care (strategic plan).
Rush University Medical Center: Contract employee on monthly retainer for hospi
tals largest department, Internal Medicine. Performs monthly and lagging quarter
ly analyses of section and physician productivity by charges, by insurance, by r
evenue code, by cash collected, by write-off codes, and similar ad hoc reports.
Assists Departmental Director of Finance in annual operating and capital budgets
. Assists in general ledger monitoring, management and reporting of entries that
may be incorrectly or arbitrarily posted.
Fertility Centers of Illinois (IntegraMed), Glenview, IL. 11/00 9/06
The State of Illinois largest infertility medical group with $48 million revenue
; responsible for general ledger, payroll, accounts payable, collections, inform
ation services, and administrative services.
Director of Finance
Reduced Days Sales Outstanding (DSO) from 62 to 38.
Decreased Accounts Receivable over 120 days from 39% to 24%.
Prepared all local financial statements, coordinating all financial activities
with New York corporate office.
Created semi-monthly reports to monitor overall A/R and 7 largest insurance com
panies by aging category and by clinical sites (10).
Uniset, Inc., Hinsdale, IL. 8/95 10/00
Specialized, niche $3.5 million architectural-construction company
Principal
Designed and implemented all financial systems, budgets, operating procedures f
or start-up venture.
Created and negotiated joint-venture agreements with industry affiliates.
Developed comprehensive, targeted marketing plan for five-state region.
BHS Management Group, Chicago, IL. 8/93 7/95
A holding-company management group operating substance-abuse clinics in 4 states

Controller
Managed staff of four accountants and four support personnel, as well as Accoun
ts Payable. Implemented interface of Accounts Payable with Purchasing to reduce
turnaround time by 5 days and to halve error rate in Accounts Payable.
Individually responsible for developing a new consolidated financial-reporting
module for subordinate companies to produce roll-up reports for board and inclus
ion for overall field operations.
Decreased departmental payroll by 12% by staff and O/T reduction.
Michael Reese Health Plan / Humana, Chicago, IL. 1/88 7/93
A $250 million, staff-model HMO
Manager of Internal Audit
Accounting Manager (acting)
Uncovered major embezzlement of $1.25 million by Controller and Disbursements M
anager.
Located $750,000 over-accrual in claims as acting Accounting Manager for year-e
nd audit.
Found $150,000 in Walgreens overcharges on Medicare drug plan.
Prepared operational and financial audits, resulting in provider claims recover
ies from $100,000 to $200,000 annually.
Northcare Medical Group, Des Plaines, IL. 8/84 12/87
A $30 million, 60-physician medical group affiliated with Prucare HMO. Merged w
ith Michael Reese HMO 1/1/88.
Director of Finance (1987)
Accounting Manager (1984)
Coordinated all Accounting activities, as well as financial operations with 20
affiliates in NorthCare Medical Alliance.
Created analyses to facilitate dissolution of PruCare operating agreement.
Promoted in 1987 to Director of Finance to play key role in merger with Michael
Reese Health Plan.
LaGrange Memorial Hospital, LaGrange, IL. 6/83 7/84
A 225-bed, $50 million hospital
Accounting Supervisor
Responsible for over $2 million in short-term investments for expansion program
; increased yield by 9%.
Managed Accounts Payable, Payroll, and accounting staff. Devised JCAHO-accepted
accounting manual.
Revised departmental staff roles to reduce payroll by 1.5 FTEs.
Thorek Hospital & Medical Center, Chicago IL. 8/80 6/83
A $30 million, 165-bed Hospital
Budget Coordinator and Controller (acting)
Prepared two complete operating and capital budgets. Assisted Controller with m
onthly closings.
Handled overnight investments with typical returns in 15% -- 16% range.
Served as acting Controller for a quarter after termination of Controllers empl
oyment.
EDUCATION
M.A., University of Chicago, English Language and Literature
M.M. (M.B.A.), Northwestern University, Kellogg Graduate School of Management,
Accounting
OTHER
Adjunct Professor in English or Accounting at Barat (English), Truman (ESL), an
d Triton (Accounting)
Member of, and Financial Analyst for, Michael Reese Health Plan Pension Committ
ee
Membership in HFMA, DKE