CHRISTOPHER BRIAN SUMMERS, CPA MBA813 Dunes Way, Johns Creek, GA 30022

(404) 431-2345 christopher.b.summers@gmail.com

STRATEGIC FINANCIAL MANAGEMENT EXECUTIVEChief Financial Officer | Vice President of Finance | Controller

Corporate financial executive offering more than 25 years experience building and leading teams and advising corporations on a project basis to build best practice organizations, to evaluate complex restructurings, to plan for national and international expansion and to develop and monitor strategic initiatives while communicating with all organizational levels from shop floor to executive and board-level management teams in a highly effective manner. A proven leader and developer of professional staff with proficiencies in multiple ERP systems.

PROFESSIONAL EXPERIENCE CBS Advisory Services August 2014 - PresentProject ConsultantProjects completed include forensic investigation at a real estate law firm in Atlanta, preparation and delivery of rolling 13 week forecast and daily reporting of cash flow activity to asset based lender for a commercial janitorial services company in Macon, review of large public company annual report and 10-K in Norcross and interim controller of a trucking firm in bankruptcy in Tucker and providing interim controllership in a $50 million machinery manufacturer in Decatur.

J Curve, LLC January 2014 – July 2014Interim Controller at Ventyx, an ABB Company

Delivering traditional controllership duties and responsibilities for month end close process, ad hoc reporting requests and special projects related to revenue recognition for this software developer and services provider to the energy and public utility sectors.

Bennett Thrasher, LLC, Atlanta, Georgia May 2013 – September 2013Virtual CFO

Initially completed project to clean-up 18 months of accounting transactions in the QuickBooks general ledgers of multi-entity $30 million wholesaler of clothing products to big box retailers and subsequently delivered compiled consolidated financial statements for use in obtaining new financing for the client’s planned growth. Developed relationships leading to expanding the range of services offered to the client, specifically to provide Client Accounting Services with BT staff and replacing the clients accounting department, generating an additional $300,000 of annual recurring revenue for the firm. Created new QuickBooks files for each entity, imported historical ledger balances based on initial project and processed current transaction in parallel with the client from July 1 to September 30.

The Intersect Group, LLC, Atlanta, Georgia Apr. 2007 – Oct. 2009 and Sept. 2012 – Apr. 2013

Project Consultant

Provided executive advisory services and interim services as CFO, Controller, VP Finance or Director of Finance to Atlanta area businesses. Projects include:

Sysco Atlanta, LLCProvided transitional accounting and financial analysis support during Sysco Corporation’s transformation to a shared services business model. Duties include account reconciliations, journal entry preparation and review, weekly reporting of financial and operational metrics to local executives and monthly reporting of financial and operational metrics to national executives.

Fiserv, Inc.Analyzed total cost of ownership of corporate data centers and evaluated the benefits of consolidation of facilities. Developed business case and supporting materials to represent three alternative scenarios regarding the timing and sequencing of various consolidation sequences to improve NPV of overall project plan.

Benchmark Brands, Inc., d/b/a Footsmart Developed tools to effectively forecast gross margins at the product category level, resulting in a clear understanding

of the effect that pricing and product mix results have on overall profit margins. Reduced investment in average inventories by more than $2 million by developing tools to manage and track available

stock at the category level and to closely align the inflow of goods during the selling season. Successfully negotiated renewal of working capital line of credit with primary lender in tight credit market, improving

the terms and conditions and reducing the impacts of restrictive covenants.

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Reduced average balance of outstanding line of credit by more than $2 million by negotiating better terms with key suppliers to extend payment terms for inventory during peak periods.

Defined and implemented reporting on product returns by product category. Implemented changes to returns policy and processing procedures, generating savings of $300,000.

Delivered bottom line profits in excess of budget, by 12% or $425,000, for the first time in company history.

InTouch Ministries, LLCManaged staff of 5 to catch up month end closings that were behind by five months. Developed new closing process and list of responsibilities and executed revised process on schedule. Trained new Controller on the accounting system and transitioned full closing responsibility.

CDC SoftwareManaged projects to integrate the back office functions of four recently acquired professional services organizations.

Infor Global SolutionsEvaluated compliance with corporate revenue recognition and SOP 97-2 policies by multiple operating subsidiaries.

Recall CorporationPrepared consolidated reports on results of operations for presentation to parent company management and Board of Directors. Reviewed capital expenditure requests for projects requiring board level approval.

Fiserv, Inc., Norcross, Georgia Oct. 2009 – Aug. 2012

Vice President and Chief of Staff, Enterprise Technology Operations (Oct. 2010 – Aug. 2012)Director of Finance (Oct. 2009 – Oct. 2010)

Recruited for the position of Director of Finance - Enterprise Technology by $4.5 billion Fiserv, the designer, builder and operator of the information technology backbone for the financial services industry. Fiserv enables electronic bill payment, mobile banking and electronic funds transfer capabilities for the largest financial institutions in the United States. Promoted after one year to VP and Chief of Staff, Enterprise Operations to provide business support to the Operations team, consisting of 750 resources in 8 functional groups and to serve as the primary contact for other functional organizations. Spearheaded the development and evaluation of business cases to drive strategic initiatives and large capital spending requests to deliver significant savings in contracted services with hardware and software maintenance vendors. Key contributions:

Delivered $6 million annualized savings in resource costs through offshoring of key RIM Operations and Service Desk roles, with additional process improvements in other functional areas.

Delivered more than $10 million annualized savings through contract negotiations and analysis of maintenance contracts on technology and software used in production.

Reduced annual spend on mobility, conferencing and fixed wire line telecommunications costs by $4 million by orchestrating highly-effective audits of telecom invoices and elimination of multiple or inactive devices.

Completed five year strategic plan to deliver 20% reduction in operating expenses by consolidating data centers, integrating operations activities and off-shoring remote infrastructure management functions, creating $100 million of net annual benefit.

Agco Corporation, Duluth, Georgia Sept. 2002 – Apr. 2007Director, Strategy & Integration, (Oct. 2003 to Apr. 2007)Controller - Worldwide, Challenger Division , (Sept. 2002 – Oct. 2003)

Hired as the Director of Finance for a start-up division in this $10.2 billion global leader in the manufacturing and distribution of agricultural machinery including tractors, combine harvesters and hay equipment. Coordinated all business planning activities (operational, annual and strategic) for the division with input from international finance organizations based in England, Australia, Brazil and North America. Reviewed corporate accounting prepared financial statements and advised business unit general manager and regional directors on the results of operations. Promoted after one year to a newly created strategic planning role. Key contributions:

Led acquisition integration activities and tracked results of synergy initiative targets following the $670 million purchase of Finland based Valtra and its subsidiary SISU Diesel.

Led the North American cross functional team’s contribution to the creation of a global five year strategic plan. Developed specific initiatives focusing on internal growth, on increasing revenue $5 billion and on reducing working capital $1 billion by 2011.

Generated visibility and accountability of global strategic initiatives. Implemented a project tracking system for the portfolio of projects and initiatives and reported on results to Executive leadership.

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Developed and implemented a sales and operations planning process that reduced investment in working capital more than $300 million in the first year.

Delivered planned financial and operational benefits ($27 million first year) through coaching of individual project managers while on location in France, Finland, Germany and England for key strategic initiatives.

Improved project management activities throughout the organization by training 330 worldwide project managers.

Atlanta International School, Inc., Atlanta, Georgia Dec. 1998 – Sep. 2001

Director of Finance, Facilities and Food Services

Selected by the Finance Committee and confirmed by the Board of Trustees of this $10 million private school serving Atlanta’s international business community. Hired to manage all non-educational operations, to ensure timely and accurate preparation of GAAP financial statements, to select auditors, to manage key banking and vendor relationships and to present the results of these activities at monthly board meetings. Key contributions: Increased overall revenues 14% by analyzing and revising pricing mix of tuition. Led community briefings resulting in

less than 1% attrition related to the increase when 3.5% was expected. Reduced employee turnover by over 40% while managing a staff of 23 in three departments. Maintained operating

expenses to less than 1% variance from budget. Reduced the complexity and improved accuracy of the annual faculty contract renewal process by building a flexible

system based on existing compensation structure and policies. Negotiated with lenders to provide adequate financing and acquired an adjacent land lot for future expansion of

school. Doubled the return on investment of the school’s endowment fund and maintained risk at the same level.

BDO Seidman, LLP, Atlanta, Georgia Jul. 1987 – Aug. 1992 and Nov. 1996 – May 1998

Manager (Nov. 1996 – Dec. 1998)Senior Auditor (Jul. 1989 – Aug. 1992)Staff Auditor (Jul. 1987 – Jun. 1989)

Promoted after just 2 years and rehired at the next level 4 years later by this multi-national public accounting firm to serve as advisor to publicly held and privately held mid-sized commercial clients, supervising teams of accountants on multiple projects, including audits, acquisition reviews and litigation support. Highly recruited out of college by Big 4 firms, selected BDO for its diverse clientele and gained the ability to translate experience to multiple and diverse business issues in the manufacturing, high technology, telecommunications, retail, transportation, real estate, waste management, hospitality, franchise and financial services industries. Selected as National Trainer and conducted classes for more than 300 associates on updates to Generally Accepted Accounting Principles, audit methodologies, SEC rules and the statistical analysis and evaluation of large data sets. Key contributions:

Headed review of Securities and Exchange Commission registrants’ 1933 and 1934 SEC Act filings. Prepared and reviewed financial statements for private commercial companies.

Researched accounting principles and SEC regulations to determine financial accounting and SEC reporting ramifications of various financial transactions.

Headed team in due diligence review ahead of $300 million sale of Grand Cypress Resorts, a 750 room luxury hotel and adjoining 150 room, 45 hole golf resort. Lead annual audits of the resort for 5 years before divestiture.

Selected as subject matter expert to assist BDO Brazil with due diligence on bankruptcy of Brazilian national airline Varig.

PRIOR RELEVANT EXPERIENCE

French Quarter Holdings, Atlanta, Georgia May 1998 – Dec. 1998Vice President of FinancePerformed due diligence and complex financial analysis of current and prospective hotel acquisitions and dispositions including discounted cash flows (DCF), internal rate of return (IRR) and net present value (NPV). Generated financial models of each to include the impact of §1031 exchange applicability.

Phoenix Airline Services, Inc. , d/b/a Northwest Airlink , Riverdale, Georgia Apr. 1994 – Oct. 1996Corporate ControllerDelivered all financial reporting, budgeting, general accounting, credit and collateral, procurement related financial business cases, vendor proposal evaluations and aircraft lease agreements of this $150 million regional airline operating in 15 states. Managed a department of 4 direct and 35 indirect staff.

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Cherokee / Edwards Heating & Air Conditioning Co., Duluth, Georgia Jun. 1993 – Apr. 1994

Vice President of FinanceInfluenced key suppliers and lenders to reopen or extend credit for equipment purchases prior to seasonal spike in sales of the $6 million company’s most profitable business segment.

Turner International, Inc., Atlanta, Georgia Sept. 1992 – Jun. 1993

Assistant Manager – Financial Reporting Reduced the monthly closing process approximately five days by streamlining the consolidation process for nine international locations and integrated the budget, monthly reporting and variance analysis processes with the corporate five-year plan.

EDUCATION & CREDENTIALS

MBA with high honors , Georgia State University – 2002

BBA, Accounting with honors , University of Georgia – 1987

Certified Public Accountant (CPA) – 1991

QuickBooks 2012 ProAdvisor

Officer and Director, Financial Executives International, Atlanta Chapter