
John
J. Bowen
Biographical
Summary
John has practiced as a CPA in Ohio for 39
years and retired from professional service as a CPA, June 30, 2001. As a
consulting member of the firm, Corporate Resources Consulting Group, Inc.
his focus is transaction planning and stewardship including Wealth Utilization AnalysisTM.
John’s practice has included a client base in 30 states and his
concentration has been on tax analysis, design and implementation of wealth
utilization strategies, consulting on tax-efficient family business
transfers and transaction structuring as well as the development of systems
and reports for accountability and control over all financial operational
areas of businesses and not-for-profit organizations. Additionally, John’s
practice has included the design and implementation of charitable trusts,
shared ownership arrangements, IRA rescue techniques and tax advantaged
entities, methods, systems and procedures as well as the development and
training of specialists in advance charitable fund-raising programs.
John has been a conference speaker at
various advanced planning programs for life insurance agents, CPA’s and
attorneys throughout the U. S. As a guest lecturer for the American
Institute of CPAs in Advanced Tax Seminars and the Ohio State University
Graduate and Undergraduate Federal Income Tax Courses John has been
available to share with other professionals some of the experience and insights achieved during
his career as a practitioner.

J. C. "Jim" Rushing
III
Biographical
Summary
Jim is a creative and analytical financial executive with leadership skills
in business management in all areas as a Chief Financial Officer who served
as Executive V. P. & C.F.O. of a publicly owned materials technology company
and serves as a Director of Ultrastrip Systems, Inc., Stuart, Florida.
As Chief Financial Officer his functional
duties included investor relations, treasury, control, SEC filings, human
resources, mergers & acquisitions, financial planning including liquidity
planning, budgeting, forecasting and participating as a member of the senior
management team with the directors and executive management. The company
employs 1,100 in the U.S., U.K., Mexico and the Dominican Republic. He was
lead negotiator in the simultaneous sale of non-performing assets and global
licensing of the Company's core technology to the largest global healthcare
products distributor. This 1999 transaction provided funding to liquidate
all debt ($25+ million) and produce significant funding ($14 million) to
allow the Company to pursue the development of further technology. Since
early 1999 the Company achieved six consecutive profitable quarters for the
first time in its history.
Previously he was Vice President - Finance,
(CFO) of a division of a British Company based in London, England. His
division is based in Nashville, Tennessee. As a $500+ Million division of
the
British based company, this operation included 1,600 employees. Jim joined
this company in 1995. His responsibilities included recruiting competent
financial personnel, organizing and administering global budgeting processes
for seven operations in Europe, the United Kingdom and the United States and
establishing improved financial discipline in the capital appropriations
arena of the Company. The Company enjoyed record success during 1995/96.
The financial integration of a major acquisition, which doubled the size of
global operations, was his major focus in 1996. The new operations were
managed from an initial losing profile to a profitable double-digit
return on sales by the second year of operations.
As CFO and Senior Financial executive over
the last twenty-five years in construction design and engineering, and
national telecommunications manufacturing (NORTEL), aerospace aircraft
manufacturing (A7’s Navy/Air Force), construction materials distribution and
nonwoven fabric manufacturing, he brings strong leadership skills and
diverse business experience to focus on new projects.