P R O F E S S I O N A L . . . C O N T R O L L E R S




What we have done for others, we can do for you.

Regular and timely financial reporting and analysis, CPA/bank/investor relations, manage investments, budgeting/strategic planning, implement cost monitoring systems, develop staff, monitor operating controls, install accounting/office system computer software, merger/acquisition analyses, buy/make analyses, cash flow projection, improve financial reporting systems.


(to see detailed resumes follow the link from each name)


Adrian W. Hollander, President, COMPLUS, Inc.

E-mail to: complusgrp@aol.com

Ted, as he his known by his friends, holds CPA, CISA, CIA, CBA, and CFSA professional certifications for his accounting and computer skills.  Ted started his professional career in 1963.  Before founding COMPLUS in 1982 and its Professional Controller services in 1989, Mr. Hollander graduated from Iowa State University; served in the Army; and worked for Arthur Andersen & Co., Beverly Bancorporation, Cullinane Corporation, and Central National Bank in Chicago.  Mr. Hollander's high level of computer proficiency is rare among businessmen and accounting professionals.  He is an outspoken advocate for ways to provide affordable professional services to "small" businesses.  His civic and professional activities include Illinois CPA Society, Boy Scouts and Lions Club.


Patricia A. Owens –

E-mail to: chgopasta@msn.com

Pat holds the CPA certificate besides an MBA in marketing from DePaul University.  Pat started her professional career in 1974 and became a COMPLUS Associate in 1991.  Her career shows advancement to senior management rank.  She started with S. D. Leidesdorf & Co. (CPA's), advanced with American Hospital Supply (now Baxter Healthcare Corporation), and most recently was CFO for Information Resources, Inc.  Pat is certified to support both Quickbooks and Peachtree accounting software.  She describes herself as a "hands-on" accountant who enjoys "doing" as well as "managing."


Jonathan S. Sceggel – Sceggel Accounting

E-mail to: sceggel@comcast.net

Jon, to prove his skill became a CPA in 1998.  John started his professional career in 1981 and became a COMPLUS Associate in 1993.  He earned an MBA in Management from Drexel University and a BA in Psychology from Gordon College (Massachusetts).  His career shows increasing responsibility with each successive former employer: David C. Cook Publishing, Elgin Paper Company, Illinois Coil Spring Company, and Mielach/Woodwork Midwest where he was Controller.  Jon's special interests are cost systems and problem solving.


Byron V. Kanaley – Profit Techniques, Ltd.

E-mail to: BKanaley@aol.com

Byron is a CPA with more than 20 years in corporate financial management.  Before founding his own practice, he gained experience working for Beatrice Foods, International Jensen, Herman Miller, Inc., and Marshall Field & Co.  Byron became a COMPLUS Associate in 1993.  He returned to service with COMPLUS after serving as the Vice President for Finance and Administration at CAEL (Council for Adult and Experiential Learning).  Byron is a "Qualified Installer" for QUICKBOOKS, PEACHTREE, and ONE-WRITE PLUS software, and his specialties are accounting system automation, management information and strategic planning.


Joseph J. Kirkland

E-mail to: jkjjk0329@aol.com

Joe is an energetic, hands on financial professional.  Joe’s published experience dates from 1975, and he became a COMPLUS Associate in 1994.  His varied and extensive experience includes financial leadership roles with Monarch Box & Paper Co., EDP Auditors Association, Kamatsu America, Inc., Fisher-Calo Chemical Co., and Shaxted & Company.  Joe also taught evening classes for the College of DuPage for 10 years.  He has a BS in Commerce from the University of Cincinnati and a strong interest in business startups and turnarounds.


Grace Kieta Kefer – Kefer Business Solutions, Inc.

E-mail to: gracekefer@mindspring.com

Grace, like several of us, passed the CPA exam in one sitting.  Grace started her professional career in 1987 and became a COMPLUS Associate in 1995.  After receiving her BS in Accountancy from Northern Illinois University, her experience has included public accounting with Arthur Andersen & Co., financial analysis with Household International, and accounting management with McCullough Campbell & Lane.  In 2000 Grace was hired by one of her clients Sturm Rosenberg King (advertising), but has not cut her ties to COMPLUS.  Grace has experience with a wide variety of computer systems and answers well to a need for a Ms. Fix-it.


Marshall Samuels

E-mail to: msamucpa@aol.com

Marshall is a CPA, financial executive and professional advisor with more than 30 years of demonstrated accomplishments.  His specialties are in areas of financial analysis, management, planning and control.  Marshall started his professional career in 1965 and became a COMPLUS Associate in 1995.  Marshall offices with Manning Silverman & Co.  Before becoming self employed, his employers included Coopers & Lybrand, Riverside Manufacturing, International Imaging, and Pace Graphics.  Marshall can do it all: budgeting, cash management, business buy/sell negotiations, computer system implementation, etc.


John Y. Lafferty – CFO-Pro

E-mail to: jlafferty@cfo-pro.com

John is an embodiment of the term "seasoned pro."  He is a CPA and has an MBA.  John started his professional career in 1960 and became a COMPLUS Associate in 1997.  His experience includes a variety of leadership responsibilities with Arthur Andersen & Co. (auditing), Heizer Corp. (venture capital), Sales Force Companies (food brokerage), Cacel Enterprises (real estate development), Jumer Hotels (hospitality), and The Brenner Group (litigation support).  John is an expert financial analyst and business planner who now describes himself aptly as the CFO-Pro.


David A. McLaughlin –

E-mail to: dmclaugh@enteract.com

Dave, a CPA, can fix almost any accounting system problem.  Dave started his professional career in 1967 and became a COMPLUS Associate in 1997.  After starting his career with Price Waterhouse, he has held accounting leadership positions with both large and small companies and a mid-sized CPA firm (Vulcan Materials, Leffingwell Steel, American Hospital Supply, Delta Surgical, Inc., American Celluloid Company, F.E.R.& S., and Dunbar Kapple).  He has operated his own practice since 1989.  Dave can perform complex analyses, train clerical staff, inspire the confidence of an uneasy banker, and un-blindfold a confused business owner.


Nancy L. Giacalone – On Target Services

Nancy has paid her dues doing the work she now supervises.  She earned her MBA from Northern Illinois University in 1994 in preparation to return to "work" after having been a "stay-at-home mom" for 12 years.  Nancy became a COMPLUS Associate in 1998.  Don’t sell short the skills needed to be a good "domestic executive."  Nancy has outstanding writing, speaking, and computer operating skills and she knows what the people who work with her have to do.


Leonard J. Restaino – LJR Associates, LLC

E-mail: LRestaino@aol.com

Len started his professional career in 1974 and became a COMPLUS Associate in 1998.  Len, most recently working as Controller for a small equipment dealer, has learned the meaning of "working his way out of a job -- almost."  His career includes positions of increasing responsibility with Mid-Continent Minerals, Corporate Concepts, and Illinois Lawn Equipment.  He has also developed a specialty in "expense reduction."  That is an especially valuable skill for a controller.  Len has worked his way up the "corporate ladder" without benefit of CPA credentials, another tribute to his ability to overcome obstacles.


Robert E. Mitchell –

E-mail: bobmitch50@hotmail.com

Bob started his professional career in 1965 and became a COMPLUS Associate in 1999.  With an electrical engineering degree from U. of Missouri (Rolla), Bob worked first for McDonnell Douglas and then for Winchester Western Division of Olin.  After earning an MBA from Washington University, for two years Bob assisted the President of Consumers Digital Systems Corporation during its start-up phase.  He came to Chicago from St. Louis in 1973 as Controller, soon to be CFO, for Wilcox International, Inc.  Being an independent consultant since 1982, Bob is a problem solver.


Ronald J. Nierzwicki –

E-mail to: ronnierzwicki@aol.com

Ron, a CPA, after earning a BBA in Accounting from Notre Dame, worked his way up with Arthur Andersen & Co, Stepan Company, Staley Continental, Illinois Tool Works, Interplex Company, and A.B. Dick Company.  Ron started his professional career in 1981 and became a COMPLUS Associate in 1999.  His experience is diverse including financial planning, process re-engineering, financial reporting, purchasing, quality control, manufacturing, inventory management and sales, besides management.  His computer skills include, besides word processing and spreadsheet tools, several accounting systems.  Ron supervised the public offering for A.B. Dick in 1998.  Ron can help a company to grow.


James Jeziorny –

E-mail to: jjeziorny@rogerandsons.com

Jim has been a CPA since 1975.  Only 13 years after graduating from DePaul University he was CEO/Owner of United Fiber Corporation (for 5 years).  Jim’s business experience includes manufacturing, distribution, insurance, and construction.  Jim started his professional career in 1974 and became a COMPLUS Associate in 1999.  As a CFO/Controller his specialties include business plan development, cash management and tax planning.  Jim also teaches accounting basics at a local junior college.  As a former CFO and President for small businesses, Jim brings a vast array of understanding to his clients.


Lester J. Hunt -

E-mail to: hunles@aol.com

Les, a CPA, is a results driven senior executive with diverse leadership experience.  Les received a BSBA in Accounting from Roosevelt University and has additional training in Activity Based Costing from California Institute of Technology and Information Technology from Massachusetts Institute of Technology.  Les started his professional career in 1969 and became a COMPLUS Associate in 2000.  His diverse leadership experience with the insurance industry: Allstate, Crum & Forster, and Navco, National General Insurance, gives him a unique appreciation and skills to deal with the issues confronting many others.  Everybody has to buy insurance.


Bernard Boona -

E-mail to: bernie@communityletters.com

Bernie, a CMA, is a among the rare accountants who are also very skillful with IT (Information Technology).  Bernie started his professional career in 1973 and became a COMPLUS Associate in 2001.  His controllership experience comes from U.S. Industries-Optimax Division, Budget Rent A Car, and Future Source/Bridge LLC.  Additional IT experience comes from Baxter International, Audit Bureau of Circulations and BankOne (First Chicago).  Bernie earned a B.S. in Accounting at University of Illinois at Chicago and a CISA certification.  Although most of his former employers have been large companies, Bernie’s experiences have been mostly with their smaller divisions. 


Nancy H. Moore -

E-mail to: nmoore144@yahoo.com

Nancy, already doing part-time controller work alone, has joined the group to take advantage of benefits of a larger organization.  Nancy started her professional career in 1982 and became a COMPLUS Associate in 2001.  She has held positions of increasing responsibilities at Susan Levie-CPA, Kentwood Floors, Norwood Builders, U.S. Equities Realty, and Compass/NCO Financial Systems.  Her list of software experience is impressive.  Nancy is a Cum Laude graduate of Mundelein College majoring in Accounting.  She passed the CPA exam on her first attempt. 


Linda D. Spreeman -

E-mail to: lspreeman@msn.com

Linda, a CPA, has recognized the opportunity in part-time controller service.  Linda started her professional career in 1983 and became a COMPLUS Associate in 2001.  She has developed a broad range of experience while employed by Peat Marwick Mitchell, Century Universal Enterprises, The Shidler Group, and The Core Organization.  Her career development shows increasing levels of responsibility and a thorough understanding of accounting procedures and internal controls.  She expects to use the best available software tools for her accounting work.  A brilliant student, Linda graduated from the University of Illinois, Champaign-Urbana in the top 2% of her class.


Patricia L. Cosentino -

E-mail to: pcos@mindspring.com

Pat holds both CPA and attorney credentials.  Pat started her professional career in 1979 and became a COMPLUS Associate in 2001.  She began as a Division Controller for Waste Management, served as VP-Finance & Administration for Heartland Alliance for Human Needs & Human Rights (not-for-profit), and more recently as Operations Manager for Sporex Financial Systems and T-USA Martial Arts (both sold to Bally Total Fitness Corporation).  Pat holds a 2nd Dan Black Belt in Tae Kwon Do.  She has a special interest in human resource management issues.  Pat is a graduate of University of Illinois and John Marshall Law School.  In October 1991 she received the President Bush Points of Light Award.


Steven R. Sanderson –

E-mail to: mess6008@msn.com

Steve started his professional career in 1974 and became a COMPLUS Associate in 2001.  After earning a B.S. in Accountancy at Northern Illinois University, Steve worked his way up the accounting department career ladder to the VP/Controller level in less than 10 years.  Serving with several companies during his career so far, he has garnered experience with construction, printing, manufacturing, software and contract staffing.  An adept planner, Steve is computer proficient and has an eye for cost reduction to benefit the whole enterprise. 


James C. Day –

E-mail to: CustomBusn@aol.com

Jim started his professional career in 1970 and became a COMPLUS Associate in 2001.  After earning a B.B.A. in Accounting at the University of Iowa, Jim began working as a Staff Accountant for Price Waterhouse.  Next, he was Managing Partner for the CPA firm, Day and Crane, Ltd.  Then, he owned DW & Associates/Custom Business Systems where he designed and developed “custom” accounting software.  Coming back to corporate financial management, Jim served as CFO or VP Finance for Floor Covering Associates, US 1 Industries, and Jack Gray Transport.  Jim is a CPA exam Elijah Watts Sells Award winner.


Nancy G. Wallace –

E-mail to: cunegonde@prodigy.net

Nancy started her professional career in 1987 and became a COMPLUS Associate in 2002.  After earning an M.A. in Liberal Arts from St. John’s College and a M.Sc. in Accounting from DePaul University, Nancy began her career with the Government Finance Officers Association analyzing the financial reports of states and cities.  She polished her skills as a financial executive with Shimer College and Sigma Alpha Epsilon Fraternity.  Before joining COMPLUS, Nancy installed not-for-profit organization computer software working for Clifton Gunderson.  Nancy knows how to be part of the solution, not just part of the problem.


Steven C. Lefferts –

E-mail to: stevelefferts@hotmail.com

Steve started his professional career in 1989 and became a COMPLUS Associate in 2002.  After earning a B.S. in Accounting from DePaul University, Steve enlisted in the Navy and spent two years in Japan.  His career shows steady advancement with Salton/Maxim Housewares Group, Household International, Warady & Davis (CPA firm), Taylor Management, and culminating as Controller for J V Johnson & Associates.  In addition, Steve has SEC reporting experience, software installation (MAS 90) experience, and teaching (Becker CPA Review) experience.  He passed the CPA exam on his first attempt.  Steve shows social consciousness as an active member of CPA’s for the Public Interest.


Theodore E. Schultz –

E-mail to: Tedschultz@aol.com

Web site:  www.sbcplus.com

Ted (now both a CPA and CPIM) started his professional career in 1974 and became a COMPLUS Associate in 2003.  He is a U.S. Army veteran.  After his B.S.(summa cum laude) in Marketing from Quinnipiac University (Connecticut), Ted earned an MBA in Finance/Accounting from University of Chicago.  His career began with Ernst & Young and progressed in audit and financial management with Exchange Bancorp (later LaSalle National Bank). Ted moved to financial leadership in “industry” with Gander Mountain (retail) and later Midco International (manufacturing).  Most recently Ted has been a consultant with Information Systems International, specializing in MAPICS production, inventory and financial control applications.  Ted is truly the personification of a “seasoned pro.”


David Henning –

E-mail to: davehenning@comcast.net

Dave has become a “seasoned pro” “the old fashioned way.”  His is an example of traditional career development for a financial executive.  After earning a BS in Accounting from Northern Illinois University, he was hired as a staff accountant at Bell & Howell in 1968.  Over a 24-year career with General Instrument and C.P. Clare Corporation, he worked his way up from Analyst to CFO.  Moving to CII Technologies in 1994 as CFO, he helped grow the company from $30 – 200 million.  He was instrumental in integrating acquisitions.  Dave formed H & H Accounting and Tax Service in 2002 and became a COMPLUS Associate in 2003. 


Seamus Heneghan –

E-mail to: sheneghan@startsampling.com

Seamus is an accomplished financial executive.  Seamus worked for various organizations, including the US Army and M&R Amusements, while attending Loyola University-Chicago.  After earning a Bachelors degree in Accounting from Loyola in 1991, Seamus career has progressed up the corporate accounting ranks with Alberto Culver, U.S. Robotics, Excelon, Law.com, and StartSampling.  Continuing his professional development, Seamus earned an MBA from Notre Dame in 2003.  Seamus describes himself as a highly effective analyst, communicator, and negotiator.  He is resourceful, energetic, technically skillful and an all-around leader.  Seamus became a COMPLUS Associate in 2003. 


Richard D. Schutte –

E-mail to: richard@rdsassociates.com

Richard came up in a traditional way:  starting in 1977 as an auditor with Ernst & Young, then controller with a small company (Hytek Int’l Corp), then asst. corporate controller with a larger company (Autotrol Corp.), and CFO for a still larger company (Manu-tronics, Inc.), followed by two successful turnarounds operating from the CFO role.  Richard earned a BBA-Accounting from the University of Wisconsin in 1976 and is a CPA in Wisconsin.  He is a past-president of the Milwaukee Chapter of the Financial Executives Institute.  He can do all the usual (and unusual, too) CFO work from management information to cost control to going public and wants to work anywhere between Chicago and Milwaukee.  Richard became a COMPLUS Associate in 2003. 


Dawn T. Milani –

E-mail to: dawn@milaniltd.com

Dawn learned quickly that a good accountant needs good tools.  After a somewhat traditional university education in business administration and accounting (graduated , University of Iowa – 1986, CPA-1987), she went to work in accounting systems and software support (Evangelical Health Systems, Integral Systems, Ross Systems, Systems Software Associates, and Oracle Corporation).  Dawn earned her MBA from DePaul University (1992) while still employed.  She illustrates that her interests are broader than just accounting and computers by earning a Masters Degree (Public Policy) from University of Chicago (2000).  Dawn has operated her own consulting business since 1997 and managed the Small Business Development Center in Palos Hills, IL (2001-2003).  Dawn became a COMPLUS Associate in 2004. 


James S. Young –

E-mail to: jsyoung1776@yahoo.com

Jim’s specialty is straightening out accounting messes.  He’s well educated, Michigan State, BA-1965, MBA; University of Illinois, Masters-Accounting Science; and doctoral studies at Indiana U.  He’s got lots of experience, U.S. Army-2 yrs, teaching-briefly at Illinois State U. and Indiana U.-2 yrs, Peace Corps-2 yrs, increasing responsibilities in accounting-R.T. French Co, Ansul Co., Pfizer Genetics, Funk Seeds, Autotrol Corp. and Reis Machines rising to Controller.  In Jim’s stints with Accountemps and as an independent consultant he’s had a wide variety of assignments.  Jim became a COMPLUS Associate in 2004. 


David K. Olson –

E-mail to: dkolson@comcast.net

David is a seasoned, senior management, financial executive and CPA (since 1975).  Following graduation from Southern Illinois University in 1975, he began his business career with five years in the audit division of Arthur Andersen & Co.  David’s career has progressed from Accounting Manager for Southwestern Bell Publications to Controller at South-Western Cable TV to CFO of the $1.1 billion Healthcare Management Services Division of Servicemaster.  He’s been instrumental in acquisitions and divestitures, labor negotiations, large customer sales, and automating information systems, besides traditional accounting duties.  In 2004 David founded Virtual CFOs, LLC.  Recognizing the similarity of purpose and his opportunity to retain corporate autonomy, David became a COMPLUS Associate in 2004. 


John O'Brien –

E-mail to: jobriencpa@yahoo.com

John (a CPA) earned his “stripes” the hard way, working full-time while earning his degree from DePaul University.  After college, John worked for Thomas Havey LLP (a CPA firm) and as Controller for Roy Strom Excavating before founding his own firm in 2004 to be an “External Controller for Small Companies.”  John discovered COMPLUS by attending a networking group meeting of the Chicago South Chapter of the Illinois CPA Society and became a COMPLUS Associate in 2005. 


Frank Haas –

E-mail to: fchaas@sbcglobal.net

Frank returns to Chicago from St. Louis.  He is a graduate of the University of Iowa and a CPA, licensed in Illinois, Tennessee and Iowa.  After gaining experience with Price Waterhouse, Frank formed his own CPA firm in 1975, which he sold in 2000.  Now, having had additional experience in industry and government as an entrepreneur and executive, Frank wants to serve small businesses as a part-time Controller.  He likes our style and became a COMPLUS Associate in 2007. 


John M. Ruther – The Ruther Group LLC

E-mail to: jmrcpa@ruthergroup.com

Web Site: www.ruthergroup.com

John, a CPA, has supplied strategic leadership in Accounting, IT, Sales and Corporate Operations since his professional career began in 1988.  Upon graduating from Central Michigan University, John embarked on a 20 year career with CHEMCENTRAL Corporation. He is focused on continuous improvement, and formed The Ruther Group LLC in 2008 with a mission to deliver visionary solutions to business challenges that reduce waste, produce significant cost savings, and increase customer satisfaction.  His solid accounting earned a first attempt pass on the CPA exam.  Mr. Ruther is a member of the Illinois CPA Society, MACPA (Michigan), the Outsourcing Institute, and became a COMPLUS Associate in 2008.



Each individual is an "independent contractor." We cooperate voluntarily to promote and deliver "professional controller" services to our clients as an ally to owners and senior company management.  When acting in this capacity, we are not "independent" public accountants.  Although being present at a client's office only part-time, we try to make each client feel as if he is the only client we have, even though he knows better.  At any particular time a specific person might be fully committed with work and unavailable for additional assignments.