1001 Bishop Street

                                                      Pacific Tower, Suite 2690

                                                          Honolulu, HI  96813

                                                               (808) 538-3785 ext. 223







1995 - Present                      President and Owner - The Mortgage Group, Inc. - Responsible for all managerial and administrative duties involved in running this mortgage brokerage company, which provides residential real estate mortgages to home buyers in Hawaii and commercial real estate mortgages for real estate investors nationwide.


The Mortgage Group was honored with a “Hawaii’s Fastest 50” award in 2001, 2002, 2003, & 2004.  The Fastest 50 represent the fastest growing small businesses in Hawaii.


1993 - Present                      President - Financial Consulting Group, Inc. (FCG) -  FCG provides financial and business consulting services to select businesses.  Financial services include bank financing for business debt restructuring, real estate acquisitions, business purchases and new company start-up financing.  The business consulting services provided are profit enhancement, tax planning, and financing.


1992 – Present                      Founding Owner – Garden Isle Disposal, Inc. – Garden Isle provides commercial solid waste disposal services on the island of Kauai.  Since 1998, the Company is the largest disposal company on Kauai and also owns the only recycling operation on that island.


2001 – Present                      Project Manager – Sunra Coffee LLC – Sunra Coffee is currently in the process of developing 225 acres of prime coffee land in Holualoa, Kona, Hawaii.  This project includes

sub-dividing the parcel into 45 five-acre residential lots complete with underground utilities and planting 160 acres of coffee.  The Company is currently in the process of acquiring 160 coffee farm acres in the Blue Mountain area of Jamaica.


2002 –Present                       Founding Member – Hualalai Kona Coffee Company – Hualalai Kona Coffee was formed to build a nursery in the Kealakekua area of Kona, Hawaii, to grows coffee seedlings, which is currently in short supply.  The Company also provides private label Kona coffee to corporations for gift or promotional purposes, and will soon have its own private label, processing facility and will build a retail coffee shop in the Kealakekua area.


1992 - Present                      President - KSM, Inc. - KSM invests in Hawaii real estate.  The company presently owns a large industrial facility on Kauai.


1993 - 06/1997                     Board Member - Department of Land and Natural Resources, State of Hawaii - The State Land Board oversees four million acres of State owned lands, makes land use decisions on privately held conservation lands in Hawaii and manages the natural resources of the State of Hawaii.


1993 - 09/1995                     Chief Executive Officer - Mahalo Air, Inc. – Appointed CEO of Mahalo Air from its inception to start-up phase.  Duties included management and administration of the sales department, reservation department, and accounting department; negotiated all contracts and major asset acquisitions; developed long range planning for the company; and reported to the Board of Directors and shareholders.


1979 - 1993                         Senior Director - The CPA Consulting Group, Inc. dba PKF-Hawaii, a member of Pannell Kerr Forster International, Certified Public Accountants.  Responsible for all aspects of the tax and accounting services departments; heavily involved in business and tax consulting which included reorganizing companies, restructuring corporate debt, real estate and business acquisitions and sales, planning for consolidated groups, and real estate development; and serving as business consultant to numerous company owners.


1978 - 1979                         Staff Accountant - Robert H. Y. Leong & Co., CPA's




COMPETENCE:                Commercial financing for businesses, real estate acquisitions, and real estate development.  Presently work with all of Hawaii’s commercial lenders and approximately ten mainland lenders.


Corporate reorganizations of controlled corporations, including sale and acquisition of subsidiaries, establishing holding companies, designing consolidated corporate structures, tax planning for the consolidated group, and planning capital transfers.


Corporate tax planning for hotels and condominium resorts, including Hawaii general excise tax implications for the hotel industry, and dealing with foreign ownership.


Real estate acquisitions and sales, including real estate

developments, tax free exchanges, sale and acquisition of

master leases and subleases, and tax planning in connection with

various real estate transactions mentioned above.



QUALIFICATIONS:          Certified Public Accountant - Hawaii

Mortgage Loan Solicitor - Hawaii

Realtor Associate - Hawaii



EDUCATION:                    1973-1978 - University of Hawaii, BBA in Accounting

1971-1973 - Farrington High School



MEMBERSHIP:                American Institute of Certified Public Accountants

Hawaii Society of Certified Public Accountants

Waialae Country Club



PERSONAL:                      Married