Karl J. Schulze is a Certified Public Accountant (CPA), a Certified Valuation Analyst (CVA) and a Certified Fraud Examiner (CFE). He is experienced senior corporate executive, as well as ISS Certified in Corporate Governance. He has started and built a number of business enterprises and served as advisor to Boards and top management in acquisition and divestiture programs, as well as the development of strategic plans. He has testified in a broad variety of business and real estate-related litigation, and has served as consultant and expert in arbitrated and mediated matters. He has worked with family-owned, middle-market and Fortune 100 companies in planning and execution, crisis and insolvency management, feasibility analysis, debt restructuring and general management consulting, in addition to fraud investigations and consultation on litigated matters.
Mr. Schulze has executive, consulting and ownership experience in a number of industries, including manufacturing/distribution, real estate, banking and mortgage lending, technology, healthcare and hospitality. His entrepreneurial involvement and operating experience with numerous businesses has provided him with an expertise in middle-market companies. His strong real estate development and finance background has enabled him to consult and testify on significant financing, real estate and construction industry matters. He is experienced in fraud investigation and prevention.
His extensive financial management, audit and accounting, business ownership and management and consulting experience spans 35 years. Prior to founding Schulze Haynes Loevenguth & Co., he was with a management consulting, investment banking and litigation services firm for nearly ten years, the last several as Managing Director. For approximately ten years prior to that he was with Gulfstream Development Corp., a publicly-traded company, one of the largest real estate developers and builders in the Southeastern United States. He served as Vice President of Finance and CFO for five years, and played a key role in the Company’s 1985 management buyout. During this post-buyout period, his responsibilities included direction of the Company’s significant acquisition program. Previously he held the position of Internal Audit Manager at Gulfstream. From 1978 to 1980, he was Controller of Mortgage Operations for American Savings and Loan Association of Florida, and previously in public accounting with the firms of Alexander Grant and Arthur Young.
In 1989, he co-founded The Solutions Group, a business advisory firm specializing in crisis management and strategic planning for small to mid-sized business enterprises. Concurrently he served as President of Gallery 2000, Inc., a chain of art galleries and custom framing shops. Under his direction, sales doubled within 18 months, whereupon he successfully marketed and sold the Company’s operations.
He has served as Chairman of the Board of the Los Angeles Business Council, as well as on the Executive Board of the Alzheimer’s Association. He previously served on the Board of the Architectural Foundation of Los Angeles. He is a member of the American Institute of Certified Public Accountants and the California Society of CPAs, where he is an active member of the Economic Damages and Valuation Committees. He is a member of the National Association of Certified Valuation analysts as well as the Association of Certified Fraud Examiners and the National Association of Forensic Economics. Articles he has written have appeared a number of professional journals and legal publications. He is a frequent speaker on topics ranging from corporate governance and business ethics to the effective use of experts in complex business litigation and the business turnaround process.
Mr. Schulze received his BBA Degree in Accounting and Finance from the University of Miami and received an MBA Certificate from Tulane University. He completed Tulane University Law School’s Corporate Governance certificate program, as well as the Corporate Director training and Certification Program at UCLA. He completed a Certificated Program in Investment Analysis from the Wharton School, University of Pennsylvania. Mr. Schulze maintains his CPA license on Active status in both California and Florida. A specific, detailed history of Mr. Schulze’s testimony history is available upon request.
Beginning in 2004 and continuing to the present, Mr. Schulze has been a primary benefactor and frequent speaker in the Ethics Program in the University of Miami’s School of Business.
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Dana L. Haynes has been a business executive and consultant for over 30 years. His significant business, financial and real estate experience has enabled him to provide consulting services to numerous clients including building contractors, owners and developers, financial institutions and public agencies. He has performed significant work in the areas of real estate valuations and investment, workouts of distressed real estate projects, property and asset management, feasibility studies and analysis, construction claims and the analysis of construction defects, as well as consultation on a broad variety of business litigation issues.
Prior to forming Schulze Haynes Loevenguth & Co., Mr. Haynes was with a management and business litigation consulting firm, providing expert analysis and testimony in litigated matters as well as advisory services to real estate companies. Mr. Haynes' prior experience includes work with Kaufman & Broad, Hill International, an international construction management consulting firm, and a Southern California residential developer as the director of land acquisition. For eight years, he was a partner in a real estate syndication and property management firm.
In 1996, Mr. Haynes was elected as a Director of the Mesa Consolidated Water District, which services 100,000 customers in Costa Mesa, Newport Beach, and the Orange County Airport area. He has served on the Board of Directors of the Association of California Water Agencies. Mr. Haynes received his B.S. and M.S. Degree in Civil Engineering from the University of California at Los Angeles.
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John R. Loevenguth is a Director with Schulze Haynes Loevenguth & Co. and a Certified Public Accountant. With more than 30 years of business experience, Mr. Loevenguth has stabilized companies in trouble, serving as interim Chief Financial Officer or other senior management positions, in developing and implementing financial and operating turnaround strategies, as well as financial restructuring, cost reductions studies and cash flow management. His work has encompassed both bankruptcy and non-bankruptcy situations and he has been employed as a financial consultant and advisor to creditors' committees in Chapter 11 cases. Through his efforts, companies have reorganized in Chapter 11 and in non-judicial workouts. He has also restructured secured bank debt, tax debt to both the IRS and state agencies and has liquidated assets when necessary. Also, he has provided expert advice to companies in such areas as due diligence in connection with acquisitions, identifying potential acquisition candidates and negotiating financial agreements.
Mr. Loevenguth has performed in-depth forensic investigations on behalf of regulatory bodies, board of directors, and attorneys in connection with litigation involving suspected fraud, insolvencies, failed businesses, accountants' malpractice, lost profits and damages, and director's and officers' liability matters. He has worked frequently as a member of the litigation teams, identifying issues and developing strategies and theories of cases, as well as in the preparation and presentation of analysis in advocating clients' positions for use in depositions or at trial. His work has involved structuring complex business analysis, and creating and using interactive computer-based financial models in order to determine damages, lost profits and trends. He has provided expert testimony.
Mr. Loevenguth received his Bachelor of Science Degree in Business Administration from the University of Southern California. He has been a member of numerous professional organizations: Retail Merchants Association of Hawaii, The Orange County Bankruptcy Forum, The Turnaround Management Association, and The American and California Institutes of Certified Public Accountants, to name a few.
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Michael D. Rosen is a senior consultant with the litigation services firm of Schulze Haynes Loevenguth & Co. Dr. Rosen has over twenty years experience providing accounting and litigation services. For the last ten years, Dr. Rosen has devoted his activities to providing commercial litigation advisory services, including economic damage calculations and business valuations. He has worked on assignments involving intellectual property, entertainment, environmental, health care, personal injury, and wrongful termination issues. Dr. Rosen has provided testimony in federal court, state court, arbitration hearings, and depositions on commercial litigation matters, and has been involved with over 200 litigation matters.
Dr. Rosen was a senior manager for the boutique litigation consulting firm of Bruce L. Ross & Co. He also held the position of Director of litigation consulting services in Southern California for Hein & Associates, and with the accounting and litigation services firm of White, Zuckerman, Warsavsky, Luna & Wolf.
Dr. Rosen has served as an arbitrator of securities disputes for the National Association of Securities Dealers, and as a mediator of litigated disputes for the Los Angeles County Superior Court mediation program. He has also given MCLE presentations to attorneys on economic damages.
Dr. Rosen obtained his Ph.D. degree in Agricultural Economics from the University of California, Davis and his BS degree from the University of California, Berkeley. He is a Certified Public Accountant and Accredited in Business Valuation. He is a member of the American Institute of Certified Public Accountants (and holds the AICPA’s ABV designation) and a member of the California Society of Certified Public Accountants (and the Society’s Economic Damages and Fraud Common Interest Member Services Committees).
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John C. Bonilla is a Sr. Consultant with Schulze Haynes Loevenguth & Co. Mr. Bonilla has been a licensed attorney in California for 9 years with experience in the areas of business litigation and contracts, including technology licensing, distribution and sales agreements. In addition to his legal experience, Mr. Bonilla has over ten years technical experience in the areas of system and network administration, Information Technology, and application deployment. He has a Bachelor of Science in Applied Mathematics with an emphasis in Computer Science, from the University of California, Los Angeles, a Juris Doctorate degree from the University of Southern California Law School, and is a Certified Microsoft Professional.
Mr. Bonilla has significant entrepreneurial and business management experience. He managed a successful law practice for 6 years, while also working as an IT consultant to attorneys and law firms. In 2000 he was a founding member of EzNexus Corporation, a legal software company. Mr. Bonilla designed and invented the flagship product EzLegal, a Windows-based operating environment specifically designed to meet the needs of the legal industry. Presently, he is actively pursuing patent protection for the technology powering EzLegal.
As an attorney, Mr. Bonilla has consulted with domestic and international clients in the areas of U.S. business formation and commercial contracts. He has presented seminars in the areas of business liability and litigation. Mr. Bonilla has also negotiated and drafted contracts for joint ventures in Mexico, sales and distribution agreements involving companies in Hong Kong and Germany, licensing agreements with various European software companies, and software development contracts with Indian-based companies.
Mr. Bonilla is a member of the American Corporate Counsel Association, AEP (Asociación de Empresarios y Profesionales USA/Spain). He speaks Spanish and English fluently, and has a basic knowledge of French and Farsi.
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Allen P. Gambrell has significant experience in accounting, financial analysis, research, business planning, and operations. In addition, he has significant entrepreneurial and business management experience, and has used sophisticated analytical tools to develop business and economic models. His exposure to the real estate and property management field has led to a strong expertise in this area as well.
He has provided services to clients that include reviews of financial performance, development of budgets and long-range plans, accounting and billing assistance, tax-related services, and finance and control assistance. Mr. Gambrell has also provided operating, accounting and managerial assistance in workout and turnaround situations. He has provided management consulting and litigation support services to clients in a variety of industries, as well as preparing business plans for numerous clients. He has also served as Development Manager and Property Manager for a real estate development and management firm in Los Angeles, with responsibility for site location, financial and feasibility analysis, capital and partner search, purchase negotiations, construction supervision, hiring and property leasing.
He received his Bachelor of Arts Degree in Economics from UCLA, focusing on International Area Studies, in particular the Euro zone, and spent a year studying abroad at Toulouse, France.
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