Angel A. Gutierrez CPA
8025 NW 162 St.
305-778-1899 (cell phone)
Miami Lakes, Fl 33016


CAREER SUMMARY
Senior level financial manager with expertise in residential homebuilding and property management. Possess capacity to maximize profitability, margins, ROI, IRR and cash flow in rapidly evolving and competitive markets. Skilled in virtually all financial and operational disciplines, including controllership, land acquisition, strategic planning, teams building, establishing policies and procedures, and the design and implementation of financial/operational systems and controls.

PROFESSIONAL EXPERIENCE
Engle Homes, Inc. (NYSE: TOA) Hollywood, Fl / Revenues of $1.2 Billion+ on 3000 Deliveries
Regional Vice President & Chief Financial Officer 12/02 09/08
Primary Responsibilities:
Reporting, forecasting and budgeting responsibility for 2 Regions consisting of 15 operating Divisions
Direct responsibility for financial and cost accounting, payroll and A/P
Review and approve all land feasibilities for operation with capital investment of $25M+
Review and approve cash flow analyses on monthly basis
Review FIN46 Schedules for all land under contract
Review internal control processes to comply with Sarbanes-Oxley Act
Member of Corporate conversion team charged with implementing Homebuilders Software across the Company
Significant Accomplishments:
Hired and trained 8 Divisional Vice Presidents of Finance
Reorganized finance and purchasing departments for Region; created back-office operation that supports Divisions
Developed process narratives, system walk-through and self-test measures to bolster internal controls
Participated as key member of due diligence team involved in $50M+ acquisition of local homebuilder
Implemented inventory tracking system to provide management tool for reporting and projecting capital usage
Created detailed overhead budgets that will reduce variances and improve departmental accountability
Reduced broker commission rate from 3% to 2% and restructured Design Center commission program to eliminate payment on options sold at Sales Office
Developed production bonus program that focused on reducing cycle time and improving customer satisfaction
Improved process for tracking backlog and forecasting deliveries, resulting in significant lower variances

Claires Stores, Inc. (NYSE: CLE)
Corporate Controller
01/00 - 12/02
Primary Responsibilities:
All financial and accounting; reviewed and approved monthly financial statements and forecast future earnings
Worked with the tax department in determining the tax provision as well as the timing differences
Developed internal control and accounting policies and procedures manuals that were adopted by parent company for the different retail divisions
Prepared annual Business Plan and quarterly forecasts with focus on maximizing earnings and return on net assets
Significant Accomplishments:
Improved communication and relations with foreign subsidiaries.
Enhanced accounting controls and procedures over accounts payable and rent department.
Implemented monthly checklists and controls on departments affecting the accounting records.
Streamlined financial statement consolidation process.






Terranova Corporation
Vice President of Accounting
09/98 - 12/99
Primary Responsibilities:
Responsible for all matters relating to finance, accounting, taxation, human resources, risk management, treasury and lease departments
Worked with bank to maintain or improve lines of credit
Prepared annual Business Plan and quarterly forecasts with focus on maximizing earnings and return on net assets
Significant Accomplishments:
Established, maintained and expanded sources of financing.
Improved cash flow and treasury function.
Implemented new accounting / financial reporting MIS system.
Developed and managed overhead cost reduction plans.
Shortened the accounting closing cycle and streamlined management reporting.
Restructured the human resource function including completely rewriting the Companys personnel manual.
Consolidated three 401K plans into one operating plan.

Lennar Corporation / LNR Property Corporation (NYSE: LEN)
Director of Accounting
03/81 - 09/98
Primary Responsibilities:
All financial and accounting relating to homebuilding operation consisting of 20 operations in 5 States; reviewed and approved monthly financial statements and forecast future earnings
Oversaw preparation of annual Business Plan, coordination of accounting/purchasing policies and procedures, and preparation of land acquisition feasibility studies (including market studies, competitive analyses and presentation to Corporate Land Committee)
Reviewed and approved sales contracts and gross margins on sales; negotiated contracts when necessary
Tracked backlog on weekly basis to ensure minimum fallout and maximum capture rate
Reviewed direct construction costs for all projects on a monthly basis and approve any bid that was not the lowest cost
Responsible for matters relating to accounts payable, cash receipts, payroll, insurance, litigation, inventory, land contracts and lot takedowns
Significant Accomplishments:
Budgeted and tracked capital investments; Division achieved highest Return on Investment and Return on Revenue in the Florida Region
Demonstrated a proven ability to focus on increased margins and profitability
Organized and executed the merger of the financial systems of two separate Divisions into one efficient operation
Reduced overhead during period of extensive volume growth; focused on achieving economies of scale
Implemented major system changes to the general ledger in support of operating managements information needs.
Spent six months in field as Assistant Superintendent; managed construction services department responsible for grading and installation of concrete foundations

Universal Housing & Development Corp (Victor Posner Enterprises) Miami Beach, FL
Manager of Accounting 06/78- 03/81
Responsible for all day-to-day accounting and administrative functions
Prepared and maintained all job cost and operating budgets; prepared annual business plan and quarterly updates; directed monthly preparation of comparative financial statements; Approved and executed all Sales Agreements and analyzed gross profit to ensure compliance with minimum standards; oversaw coordination of closings and approved all HUD-1 statements; analyzed and tracked sales
Established and administered homeowners associations and supervised third-party property manager for all communities

EDUCATION & PROFESSIONAL AFFILIATIONS
Florida International University - Miami, Florida Bachelor of Arts, Major in Accounting - 08/81
Florida International University - Miami, Florida Masters in Accounting - 08/83
Member, American Institute of CPAs Member, Florida Institute of CPAs