PENNY LOZANO, CPA

(321) 403-1414 plfcpa@yahoo.com

CFO * VICE PRESIDENT * CORPORATE CONTROLLER * DIRECTOR * CPA

A highly experienced Financial and Operations Executive who has demonstrated the
ability to lead and mentor diverse teams of professionals to new levels of succ
ess in a variety of highly competitive and fast-paced environments; strong techn
ical, operational & business qualifications with an impressive track record of m
ore than 20 years of hands-on experience; combines strategic/tactical financial
expertise with strong qualifications in business development, operations and P&L
management. Proven ability to successfully analyze an organizationas critical
business requirements, identify deficiencies and potential opportunities, and de
velop innovative and cost-effective solutions for enhancing competitiveness, inc
reasing revenues, reducing costs and improving profitability; skilled in partner
ing finance with core operations and developing productive cross-enterprise alli
ances. Experience includes public accounting, construction, legal, automotive,
hospitality (hotel & restaurant) and medical industry accounting.
a- Strategic & Operational Business Planning
a- Public/Private Capital Markets & Equity Financing
a- Financial Modeling/Planning & Risk Management
a- Capital Expenditure Analysis, Planning & Funding
a- Operations & Strategy Development
a- Contract Negotiations, Due Diligence & Project Mgmt
a- Revenue/Profit Optimization & Tax Planning
a- Accounting, Treasury & Human Resources
a- Investor, Client & Banking Relations a- Internal & External A
udit Management
Master of Business Administration (Entrepreneurship) * University of Central Flo
rida
Bachelors of Science * Business Administration * Computer Science & Management (
minors) * University of SW Louisiana
Certified Public Accountant (CPA) * Business Administration Honor Society * Nati
onal Merit Academic Scholarship
Anthony Robbins * UPW * Mastery University * Leadership Academy
PROFESSIONAL EXPERIENCE
Consultant/Certified Public Accountant, Penny Lozano, CPA, Cocoa, FL (1/09, Pres
ent)
Chief Financial Officer, Jupiter USA, Inc., Orlando, FL (11/07 a" 12/08, layof
fs)
Land developer with projects (commercial, residential and multi-use) throughout
the United States; majority of capital obtained through large investor based pro
gram in Germany. Organization consists of 48 entities (C corps, S corps, LLCas
and Ltds.); over $500 million in assets.
a Operational and programmatic support to the organization, supervising the fina
nce unit and chief financial spokesperson for the organization; right hand of th
e corporate President.
a Assists with all strategic and tactical matters as they relate to budget manag
ement, cost benefit analysis, forecasting needs and the securing of new funding
from lending institutions (over $50m) and mezzanine financiers ($125m)
a Part of the executive team involved with land acquisitions, development, sales
and project management
a Work with German investor/capital groups ($325m); maintained relations with fi
nancial agents and trust attorneys
a Implemented/converted the cost, budget and financial accounting software from
QuickBooks to Timberline
a Implemented internal controls and internal audit procedures which resulted in
the discovery of fraudulent activities
Vice President, Regional Controller, Earthmark Companies & Marineras Club, Key L
argo, FL (4/06 a" 11/07, layoffs)
High-end Resort Developer (condominiums, condo/hotel [whole and fractional unit
sales], marinas, restaurants, spas, clubhouses, luxury amenities, single family
housing and workforce housing); Florida Keys division consisted of 25 entities;
over $250 million in assets.
a Involved with land acquisitions, development and construction of resort proper
ties and amenities
a Supervised Property Controller, Project Controllers, Campground Controller, Ma
rina Controller and accounting staff
a Responsible for the hospitality operations, accounting and collections (Rental
Units, Restaurants, Marinas, Spas, Equity Clubs, Private Residence Clubs, Banqu
et/Meeting Facilities, Homeowners and Condominium Associations)
a Responsible for the campground, restaurant, tiki bar, marina and working boat
yard operations and accounting
a Project Management; responsible for all development, construction (percentage-
of-completion) and operations accounting for the FL Keys Division; annual budget
s, quarterly forecasts and monthly financial statement packages; compilation & p
resentation of Economic Models used to determine projects profitability & feasib
ility (i.e. acceptable IRR, absorption rates, required sales pricing, amenities,
etc.); responsible for monthly performance analysis
a Review all AIA contracts and contractor application submittals and supervise d
raw process
a Involved in company-wide operations; implementation and enforcement of policie
s, procedures and internal controls
CFO/COO, Florida Region, Concord Wilshire Construction, Daytona Beach, FL (3/0
5 a" 4/06)
Land Developer & General Contractor for commercial, ocean front condos, gated co
mmunities with single family housing
a Hired to assist with the startup of the Florida
Division and construction company; involved in all negotiations, operations, dev
elopment and implementation of policies, procedures and internal controls
a Purchased, installed and setup all hardware and software necessary to launch c
onstruction company
a Involved with land acquisitions, sales, development, construction and project
management (including joint ventures)
a Corporate liaison with investors and partners; company representative in busin
ess dealings with third parties
a Secured all A&D financing, mezzanine financing and revolving lines of credit f
or Florida division
Vice President, Controller, SeaGate Homes, Inc., Palm Coast, FL (2002 a" 2005)
Land Developer and Single Family housing construction; organization consisted o
f 12 entities; over $65 million in revenues
a Compiled and implemented the Accounting Policies and Procedures manual
a Increased profits 400% in 2 years by implementation of internal controls, poli
cy & procedures, pricing strategies, new development strategies, cost controls,
rebate programs and contract negotiations
a Promoted to Vice President for significantly improving employee morale, operat
ions and net profits
Division Controller, Lennar Homes, Inc., Rockledge, FL (2000 a" 2002) Na
tional Home Builder
a Responsible for monthly financial close, monthly projections, job costing, bud
get/cost analysis of homes, variance analysis/ explanations, payroll, accounts r
eceivable, audits, corporate discussion points, land acquisition analysis, annua
l business plan, annual mission statement, reviewing & signing all sales contrac
ts and closing documents
a Involved with CDD projects, Homeowneras Associations (budgets, financials, def
icit funding & Board of Directors), Human Resources, Risk Management, Informatio
n Systems, Purchasing, Expediting, and Marketing
a Consistently won corporate contests for being within .5% of our monthly projec
tions
Corporate Controller & Internal Audit Manager (acting Director), Planet Hollywoo
d International, Inc., Orlando, FL (1999 a" 2000) Restaurants and Retail Sto
res
Corporate Controller:
a Responsible for all accounting functions; reorganization of corporate accounti
ng department after bankruptcy; implementing new policy and procedures throughou
t corporate and restaurants; worked closely with PWC
a Implemented a cash management program that increased collections and profitabi
lity within two months
Internal Audit Manager:
a Audit all wholly owned domestic and international restaurants, franchise resta
urants and joint venture restaurants
a Responsible for writing and implementing new audit programs due to significant
accounting policy and procedure changes throughout company; writing and issuing
audit reports to all executive staff members and Board of Directors
a Assigned special projects due to the significant changes occurring throughout
the company, one of which saved the company a significant amount of money and re
ceived high remarks from Price Waterhouse Coopers; was later promoted to Corpora
te Controller by PWCas recommendation to CFO
a Assisted with the motions and schedules for the bankruptcy filing; liaison bet
ween PWC and finance department for corporate audits and Chapter 11 filings/repo
rting/compliance
Accounting Manager, Smart Choice Automotive, Titusville, FL (1997 a" 1999)
Automotive Group
a Responsible for Consolidated Financial Statements for the publicly traded comp
any with annual revenues in excess of $150 million per year (6 subsidiaries and
26 automotive dealerships); SEC reporting and GAAP compliance
a Aided in the financial aspects and Road Show presentations for Second Public O
ffering.
a Implemented disciplined accounting controls critical to complying with SEC req
uirements
a Responsible for monitoring and updating covenant compliance for all debt and e
quity instruments
Controller, Florida Finance Group, Inc., Titusville, FL (1997 a" 1999)
$115 million portfolio that provided financing for 26 new and used automobile de
alerships
a Responsible for managerial reporting, including budget analysis, ratio analysi
s, debt analysis, performance analysis, budget vs. actual variance analysis, his
torical comparisons, industry comparisons, projections, and forecasting
a Improved the credit process, collections and reduced portfolio delinquency fro
m 85% to 23%
Corporate Controller, Sizzler, Melbourne, FL (1994 a" 1997) Restaurant
Chain (consisted of 7 restaurants/10 entities)
a Responsible for gross revenues in excess of $65 million; right hand of Preside
nt/Owner
a Implemented a company-wide reporting system that allowed financial information
to be readily available daily
CPA, Berman, Shapiro, Hopkins and Company, Merritt Island, FL (1991 a" 1994)
Public Accounting Firm
a Audits, Reviews, Compilations, and Tax returns

COMPUTER SOFTWARE
Microsoft Office (Word, Excel, PowerPoint), Microsoft Outlook, SAP (MBA course),
JD Edwards, Timberline, MAS 200, Quickbooks, Peachtree, Tvalue, and various oth
er accounting, financial and tax software