David Wayne Marion

CPA, CCM, CMA (inactive)

445 Walnut Hills Drive
Zanesville, Ohio 43701
Daytime Phone: (740) 452-3092
Cell: (740) 408-4478
dma177d4@westpost.net
Summary
Seasoned professional with over thirty years of experience with financial and in
formation systems, treasury, management and external reporting, audit, cost, bud
get and department management.
Consultant, Robert Half Management Resources, Ajilon Financial Services, Softwor
ld, Xperianz
February 2004 - Current:
May 2010 through August 2010
-- Financial Reporting Manager for Oxford Resource Partners, LP., Coshocton, Ohi
o; annual revenues of roughly $380 million. Member of the team responsible for
S-1 registration and prospectus, including interface with underwriters, brokers
and auditors, and for the filing of the Company's first 10-Q. Supervision of mo
nthly general ledger closing and reporting activities, including management of s
taff and review / approval of internal support documentation.
January 2010 through April 2010
-- Interim Treasury Controller for Corning, Inc., Corning, New York; annual inte
rnational revenues of roughly $6 billion. Responsible for the review of derivat
ive accounting procedures and for the preparation of related financial statement
disclosures, including the writing of related SOPs and the training of professi
onal staff. Member of the team working external and SEC reporting, including al
l equity and fair value presentations, and for technical research and compliance
.
November 2007 through December 2009
-- Manager of External Reporting for Wendy's International, Inc., Dublin, Ohio;
annual international revenues of approximately $2.5 billion. Responsible for th
e overall documentation and review of the 10-Ks / 10-Qs and for the detailed rev
iew and disclosure of: term debt and covenant compliance; weighted average share
s and option / restricted stock expense; discontinued operations; intercompany a
ccounting; international governmental reporting, translation, settlement and fin
ancial statement preparation; national advertising costs and funds; foundation;
restructuring reserves; supplemental executive retirement, deferred compensation
and profit sharing plans; and retirement and group insurance plan financial sta
tements and audit. Projects associated with the Wendy's / Arby's merger include
d purchase price accounting, parent / subsidiary relationships and transition of
the shared services departments.
January 2007 through October 2007
-- Controller for Anchor Hocking, Lancaster, Ohio; annual manufacturing revenues
of approximately $210 million; four direct management reports and a total staff
of sixteen, including General Ledger and Financial Reporting, FP&A / Treasury,
Inventory / Standard Cost and Accounts Payable. Restructured the departments an
d established procedures and controls during the Company's bankruptcy, purchase
and reorganization, including primary interface with due diligence, external aud
it and tax groups. Developed customer profitability analysis and supervised com
mission and rebate system corrections, saving roughly $.4 million annually. Ser
ved on the IT Steering, Operations and Inventory Committees.
October 2006 through December 2006
-- Corporate Controller assigned to Globe Metallurgical, Beverly, Ohio; internat
ional smelting revenues of approximately $190 million; 5 direct management repor
ts including 3 Plant Controllers. Responsible for monthly closing schedules, co
nsolidations and all financial reporting. Drafted policies and procedures manua
l to ensure compliance with internal control and SEC reporting requirements.
January 2006 through September 2006
-- Manager of Reporting & Accounting assigned to Dayton Power and Light, Dayton,
Ohio; annual utility revenues of approximately $1.3 billion; 12 direct professi
onal reports. Reporting included internal (Flash, Executive, CFO, project), SEC
(10-K, proxy, annual SH, 10-Q) quarterly earnings releases, benefit plans (ESOP
, 401K, RIP, GIP), annual report and audit of captive insurance company and FERC
(Forms 1, 3-Q). Responsible for monthly closing schedules, reconciliation / an
alyses, audit, SOX IC documentation / compliance. Chaired the banking task forc
e and the IT interface committees.
August 2005 through December 2005
-- Senior Business Analyst for the Cash Management portion of National City Corp
oration's Single Charter Initiative. Project included draft and disbursement re
porting, ACH, wire transfer, lockbox and imaging, cash and house vault, account
reconciliation / balance & transaction reporting, electronic window / web, autom
ated treasury management, electronic data interchange, RUP & use case analysis.
(National City Corporation has over $110 billion in total assets in an eight-st
ate footprint.)
May 2005 through July 2005
-- SEC Reporting and Compliance for IPO (including S-1and S-1/A for first quarte
r update) and S-4 registration projects for Dresser-Rand Group, Olean, New York;
annual sales in excess of $1 billion. The engagement included research and coo
rdination with and support documentation for internal financial management, audi
tors, underwriters and response to SEC comments.
February 2005 through April 2005
-- Sarbanes Oxley Project Coordinator, assigned to Delaware North Corporation, W
heeling Island Gaming unit, Wheeling, WV; annual receipts of approximately $900
million. Focus on Revenue, Fixed Assets, Purchasing, Inventory, Financial and
SEC Reporting. Emphasis was on critical evaluation, restructure of internal cont
rol and management reporting environments.
June 2004 through January 2005
-- Sarbanes Oxley Assistant Corporate Project Manager and member of the Steering
Committee, assigned to Worthington Steel, Columbus, Ohio; annual revenue approx
imately $3 billion. Emphasis on Inventory, Quote to Cash, Requisition to Paymen
t, HR & Payroll, Fixed Assets, Financial Reporting, Information Management, Enti
ty (Communications, Legal, Consolidations, Ethics, Audit Committee), Treasury (F
X, Commodities, Investments, Debt, Cash Management) and 10K/10Q financial and di
sclosure reporting.
February 2004 through May 2004
-- Sarbanes Oxley Project Leader, assigned to Bausch & Lomb, Pharmaceutical; Tam
pa, Florida ($150 million annual net sales) for Section 404 documentation and in
ternal control testing. Emphasis on Inventory and Supply Chain Management, Quot
e to Cash, Payroll, Fixed Assets, Requisition to Payment and Financial Reporting
. Wrote SOP's regarding quarterly and annual submissions to the Department of V
eteran's Affairs, Medicaid and Medicare.
June 2000 - November 2003 -- Controller, Stepleton & Ruble Steel, Inc.; Baltim
ore, Ohio; (approximately $125 million annually). Supervised accounting departm
ent and all primary company relationships, including bank and lease negotiation,
vendor & customer relations, ledger conversion, internal reporting, payroll and
tax reporting. This was a contract position.
1998 - 2004 -- Miscellaneous consulting projects, including SEC (10-K, 10-Q, p
roxy), P&P, internal audit, cash flow and projection, segment and internal repor
ting, strategic planning and analysis. Companies included MPW, Digital Blue Pri
nting, and Knights of Columbus.
1986 - 1993 The Longaberger Company; Dresden Ohio; $290 million annual revenue
s:
1989 - 1993 Treasurer and Senior V.P. of Finance:
-- Project development management
 -- Property acquisition, construction analysis
-- National tax compliance
-- LT/WC negotiation, covenant compliance
-- Operations & requirements plan
-- Detail to consolidated forecasting
-- Cost and responsibility center budgeting
-- Integrated strategic review
-- Quarterly forward planning and analysis
1987 - 1989 Vice President of Accounting.
-- Created cash management department
-- Centralized risk management unit
-- National associate reporting
-- Sales tax compliance reporting systems
-- Inventory centralization, distribution
-- Developed standard costing, MRP
-- Began cost center budgeting, divisional and executive reporting
-- Managed national product diversification, integrated inventory ma
nagement
1986 - 1987 Comptroller:
-- Managed financial turnaround
-- Total systems integration (AS400)
-- Sales forecasting and analysis
-- Strategic planning, operations forecasting
-- Established product costing, inventory management systems
-- Created internal audit, risk management and tax depts.
-- Initiated and coordinated annual audit
1981 - 1986 Manager, Corporate Accounting & Reporting, Zielkhe International E
nergy; Ohio and Texas
-- Financial statement interface between general and limited partner
s
-- Consolidation automation
-- Audit coordination
-- Overhead allocation, billing
-- Inventory, project management
-- GL integration, including MLP
-- Tax compliance
-- SEC and internal reporting
-- Shareholder communications
-- Segment, tax and bank reporting
-- Budgets and forecasting
-- Currency translation and reporting
-- Consolidation of foreign subsidiaries
1979 - 1981 Senior Financial Analyst, Figgie International; Willoughy, Ohio
Financial statement (division and consolidated, management and SEC)
and bank covenant compliance reporting, GL supervision (including AP, credit, pr
operty and headquarters groups) for highly diversified, international conglomera
te with $1.4 billion dollars in annual revenues.
1976 - 1979 Senior Auditor, Alexander Grant & Company; Cleveland, Ohio
Audit planning, coordination, staff training, supervision and tax ac
counting / reporting. Emphasis on manufacturing, service and not-for-profit ent
ities.
Education: BBA, Accounting: Kent State University, 1976 3.45 Average
Memberships:
Beta Gamma Sigma
 Executive Council, Boy Scouts of America
Certifications:
Certified Public Accountant
Certified Cash Manager
Certified Management Accountant
Computer Applications:
Microsoft Office Suite
Business systems include: PeopleSoft, SAP, JDEdwards, Oracle, CSS, Quick Books,
Hyperion Enterprise, nVision and nVision Drill
RUP and Use Case Analysis