MJPCPA, Detailed Resume:

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Michael James Perullo

2828 Peachtree Road, NW - No. 1202
Atlanta, Georgia 30305-5113 

Telephone:  404-262-0715   Email:  mjpatlusa@cs.com

Michael J. Perullo, CPA  - Boston / Atlanta, August 1989 through today

Licensed Georgia CPA Firm (Sole Practitioner) performing Tax, Accounting & Consulting Services

Member of AICPA, GSCPA and ACFE (Diplomate of the American Board of Forensic Accounting, 1997)
Earned State of Georgia Certified Public Accountant License, 1993
Earned State of New Hampshire Certified Public Accountant License, 1993
Earned Commonwealth of Massachusetts Certified Public Accountant License, 1989
  

Consulting specialty:  complex project management.  Several professionally challenging engagements since 1995
in addition to a small income tax practice since 1989 with clients spread throughout the United States.

Michael’s Rentals – Mexico Beach, FL, February 2005 through today
Founded condominium rental business serving this small Florida Gulf coast community.  Developed compelling web site to highlight rental property available and extol community characteristics.

Orsus Management, Inc. - Atlanta, February 2005 through today
Serving as advisor to this supply chain management procurement and consulting company.  Developing business strategy, marketing plans, and financial planning processes and procedures.

UQ Airport Storage, L.L.C. - Westcliffe, Colorado, July 2004 through today
Originated concept and engaged in all activities related to land acquisition, construction and start up of this self-storage mini-warehousing facility located at the Silver-West Business Park at Silver-West Airport.  Developed compelling website material.

Hobbs Architectural Fountains - Atlanta, January 2004 through January 2005
Developed customized incentive plans for sales, design, engineering and production personnel.  Assisted owner with general strategic planning, budgeting, forecasting, and operational reviews.  Served as full time Chief Operating Officer for six months for this design, engineering and production organization charged with marketing and developing customized architectural water features.  Involved in all aspects of operations and finance.

LimoSafe.com, Inc. - Atlanta, February 2001 through December 2003
Serving as Chief Executive Officer of this Internet based private “car service”.  Developed business strategy, financial planning processes and procedures.

Orsus Management, Inc. - San Francisco, August 2002 through February 2005
Served as President of this Internet based supply chain management procurement company.  Developed business strategy, marketing plans, and financial planning processes and procedures.

SupplyMountain.com, Inc. - Atlanta, December 1999 through August 2002
Served as President of this Internet based supply chain management procurement company.  Developed business strategy, marketing plans, and financial planning processes and procedures.

CareerPlanning.com, Inc. - Atlanta, August 1999 through January 2002
Served as Chief Financial Officer for this Internet based professional services firm that provided psychological inventories for workers and students.  Assisted with development of business strategy, financial planning processes and procedures.

CareerProfiling.com, Inc. - Atlanta, July 2000 through January 2002
Served as Chief Financial Officer for this Internet based professional services firm that provided career profiling inventories for workers and students.  Assisted with development of business strategy, financial planning processes and procedures.

Service Resources, Inc. - Atlanta, June 2000 through July 2001
Developed multiple transition, operational, and capital budgets for new national clients for this integrated facilities management company.  Assisting transition teams with database creation, resource allocation and prioritization of project plans for R&M, contract and energy services.  Reengineered certain finance and accounting functions; served as acting Chief Financial Officer.  Engaged in analysis and creating of complex service pricing models for use with current prospects.  Served as National Account Director, Toys “R” Us Corporation, Integrated Facilities Management Account.  Lead executive responsible for integrated facilities management service solution for the United States Toys “R” Us Corporation (NYSE) portfolio consisting of 1,160 property locations representing the Toys “R” Us, Babies “R” Us, Kids “R” Us, and Imaginarium Toy Center brands.  Focused on the delivery and execution of building maintenance, repair, and operating services, contract services management, and administration of a full service supply and demand side utility strategy for electricity, natural gas, and water and sewer procurement.  Coordinated a staff of 24 to manage service delivery through more than 900 field technicians, and 2,200 vendors.  Budget responsibility for 19 specific spend categories aggregating $115 million annually; author of proprietary financial forecasting and modeling tools.  Responsible for interface with client management, in addition to disaster, and emergency recovery procedures.  Overall relationship and profit and loss responsibility for the company’s largest branded integrated facilities management account.

The Piedmont Group, Inc. - Atlanta, March 2000 through December 2000
Served as Chief Executive Officer and Chief Financial Officer of this information technology recruiting and placement firm specializing in Web architecture tools, Windows NT and Oracle development, and Sun Microsystems production environments.

The Camelot Technologies Group, LLC - Atlanta, March 2000 through June 2000
Served as Chief Financial Officer and Director of Human Resources for this business-to-business e-marketplace for the global exchange of pre-owned and surplus capital equipment in the electric power industry.

PatternWare Systems, Inc. - Atlanta, March 2000 through May 2000
Served as Chief Financial Officer for this next generation Internet discussion group application developer focused on replacing various competition segments with their complex vertical solution product, Eunum. 

FacilityPro.com Corporation - Atlanta, March through April 2000
Assisted pre-IPO venture capital backed enterprise with product development, and business planning.  Identified alliance partners for this MRO B2B electronic commerce portal, and assisted Chief Financial Officer with special research projects.

Service Resources, Inc. - Atlanta, May 1999 through April 2000
Developed human resource database for this integrated facilities management company.  Assisted transition team with multi-divisional personnel aggregation, budgeting, and due diligence work supporting a national billion dollar outsourcing contract. 

CyberSource, Inc. – Durham, New Hampshire, April through November 1999
Focused Internet startup management team on business plan development and alliance building; developed philosophical grounding for a discipline specific experiential approach to career management and related electronic commerce applications.

Net-Show.com - Atlanta, September through October 1999
Acted as Chief Financial Officer for entertainment division of an auto industry specialty equipment manufacturer.  Assisted with corporate and operational strategy, capital sources and business plan for this Internet based video-casting enterprise.

Environmental Hazards Management Institute – Durham, New Hampshire, May through August 1999
Assisted with the development and execution of high-level executive sales presentations to generate large product orders; acted as interim Chief Financial Officer.  Consulted with Executive Director regarding fulfillment of more than 100 priorities. 

HROS Associates, Inc. - Atlanta, March 1999 through August 1999
A
ssisted founder of this human resource outsourcing strategy advisory group with business planning, message development and strategy.

Comdisco, Inc. - Atlanta, September 1998 through March 1999
Developed original marketing intelligence through research and compilation of fifteen contact databases containing almost 40,000 records; drafted customized prospecting letters, made follow-up calls and conducted executive level sales discussions. 

E. A. Renfroe & Company, Inc. - Birmingham, November through December 1998
Provided extensive financial systems and general ledger support to this rapidly growing risk management services firm; evaluated budget for major training initiative, advised treasurer regarding major tax accruals, and served as interim controller. 

PLATTnum Metals, Inc. - Beverly Hills, April 1997 through September 1998
Directed the investigation of a complex commodity futures trading and international metals fraud and embezzlement case; conducting original forensic research to be used in legal proceedings to recover stolen funds. 

Integrated Technology Solutions, Inc. - Nashville, January through June 1997
Provided startup organizational, financial and personnel system guidance; raised capital and facilitated the acquisition of a network services systems integrator business to grow company’s existing CD-ROM based training business.

The Tobacco Loft, Inc. - Atlanta, September through October 1996
Installed small business general ledger accounting system prior to the opening of this upscale smoke shop.  Designed and implemented inventory coding, pricing and control system.  Advised on initial advertising and marketing strategy.

E. A. Renfroe & Company, Inc. - Atlanta, April through October 1996
Provided extensive litigation support services to start-up this start-up risk management services firm.  Relocated corporate headquarters, reengineered customized personnel system, and authored comprehensive package of personnel forms. 

Trans Media Communications, LLC - Atlanta, March 1996
Retained by startup to invent mobile media impressions forecasting model that captured all variables impacting consumer awareness of advertising messages generated by mobile truck mounted backlit scrolling billboards. 

DISH! Records - Atlanta, April 1995 through May 1996
Advised on all aspects of generating national publicity for an original compact disc musical recording release.  Worked with artist to produce recorded material, procure artwork for album cover, and coordinate national promotional campaign.

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