Presented by

1. Background

2. Outsourced CFO Services

3. Team Approach –Meet Your Team

4. Team Approach – Benefits

5. Service Levels

6. Integrated Payroll Solution

7. State-Of-The-Art Security For All Levels Of Service

8. How Do I Get Access To EFM Services

9. Service Level Summary

10. Our Commitment To You

11. Your Commitment To Us

12. Set Yourself Free And Stop Working In Your Business But On Your Business

Table of Contents

2

EFMBronze

EFMSilver

EFMGold

Background

Incorporated in 1987 Founding Principal, Salvatore J. Vetri is a Certified Public Accountant and acquired his experience in New York

during his years at Price Waterhouse Coopers (formerly Coopers & Lybrand) EFM manages the financial operations of more than 100 businesses in the areas of accounting, bookkeeping,

payroll and taxes Wide diversification in industry and company size Corporate headquarters located in Somerville, NJ

3

Outsourced CFO Services

4

Outsourcing or partnering is now becoming the prudent business move by most Chief Executive Officers and business owners

Guaranteed fixed monthly fee$

83% of the fasters growing companies in the United States are outsourcing internal cost centers83%

Team Approach – Meet Your Team

Senior Account Manager

Professional staff member

Involved in the review and forecasting process

Handles issues that are material in scope and

nature

Account Manager

Professional staff member

Involved in daily operations and decision

making

Handles all issues involving accounting,

payroll and taxes

Account Representative

Accountant or experienced Full Charge

Bookkeeper

Assists the Account Manager in accounting and cash management

functions

Assists in business and individual tax preparation

Payroll Specialist

Experienced staff in the field of payroll

Processes payroll and related taxes

Handles client employee issues

5

Understands the importance of saving the business owner valuable time so that they can focus their energy on managing and growing their business

Highly trained at minimizing taxes and superfluous operational costs.

Resourceful since they will eliminate unwanted human resource issues and provide enhanced management reporting and planning

Flexible as they will grow based on the growth of your company.

Efficient since they understand your industry as well if not better than the individual entrepreneur.

Team Approach – Benefits

6

Service Levels

7

EFMBronze

EFMSilver

EFMGold

Basic Advanced Complete

EFM Bronze

This level of service is for those business owners who feel comfortable maintaining their own accounting system and payroll service and only require the basic level of financial support at this time.

Client maintains their existing accounting system EFM prepares monthly financial statements based on client general ledger activity Client prepares sales tax returns if applicable EFM prepares year end business tax returns*

EFM prepares individual tax returns*

8

EFMBronze

* Flat charge to be separately quoted based on review of prior years’ tax returns and current year activity

EFMSilverEFM Silver

This level of service is for those business owners who want to maintain their own accounting system and prefer professional supervision and guidance. They also want more advanced services and have chosen to use our integrated payroll solution.

Client maintains their existing accounting system EFM prepares monthly financial statements based on an export utility of detailed general ledger activity EFM prepares sales tax returns if applicable EFM processes payroll and payroll taxes EFM prepares year end business tax returns*

EFM prepares individual tax returns*

9

* Flat charge to be separately quoted based on review of prior years’ tax returns and current year activity

This level of service is for those business owners who want complete and fully integrated services. They realize that outsourcing internal cost centers with EFM will result in greater value, reduced costs and less stress on their business operations.

EFM Gold offers a completely new way to work with us - cloud based convenienceAnytime-anywhere access – access your information 24 hours a day, 7 days a week, from any internet connection in the world No manual updates – EFM Gold is remotely hosted, so we handle software updates and other maintenance automaticallyReduced IT expenses – off site hosting puts less demand on your in-house resources

EFMGoldEFM Gold

10

EFM Gold

One database, one interfaceEFM Gold uses a single-database structure that makes working online easier than ever before. This means: Data is always up to date Corrections and changes are available instantly No imports, exports, or syncing No software updates Real-time online collaboration makes getting help easy

11

EFMGold

EFM Gold

You can now seamlessly integrate with your EFM team and do the following financial activity:

12

Your data is automatically updated in real time

Pull accurate, up-to-the-minute reports at any time during the reporting period

See adjustments and notes from us in real time

Run up-to-date reports & financials anytime

Deposits ATM activity Debits Adjustments Credits Transfers

Instantly record bank activity

Automatically print both employee and vendor checks

Generate and print payroll checks in your office or from any remote location

Handle paperless direct deposit transactions

Do daily bookkeeping and automate check writing

Reconcile online bank transactions automatically

Use a chart of accounts & reports that are customized to your business

type

Manage business activity & financial data for multiple business locations

from one central location

EFMGold

Integrated Payroll Solution

You can now seamlessly integrate payroll with EFM Silver & Gold and eliminate the need for third party payroll providers:Pay your employees through EFM direct deposit and go paperlessEFM will pay all withholdings and payroll taxes electronically on each pay dateEasily handle multiple-department and multiple-location employee processing & reportingAutomatically calculate payroll for tipped employeesHandle 401 (k) and other pre-tax deductionsQuickly import time form an Excel spreadsheet, or from a variety of supported time clocksAccess your payroll software anytime, anywhereCreate payroll checks on demand, from anywhereRun up-to-date reports at any time during the reporting periodPayroll automatically integrates with your financial reporting system – no longer need to deal with third party payroll companies.

13

State-of-the-Art Security For All Levels Of Service

It’s as easy as online banking or shopping, and it’s completely secure. Working in the cloud offers a level of security far more advanced than site-based hosting including:Built in redundancy including multiple data locations, internet connections, and power sources keep EFM Gold up and running at all timesSecure password protection provides you with worry-free access256-bit encryption protects your data as it travels between off-site data systems, our firm, and your computerCustomizable permissions let you grant access to everyone you chooseEFM client portals allows for safe and seamless exchange of financial information and secure file transfers. The portals are available 24/7 and included in the fixed monthly fee.

14

How Do I Get Access To EFM Services

15

Visit www.efmgmt.com

1

Click on the “client portal” link

2

Log in using your personalized ID and password

3

Start using your EFM privileges

EFMBronze

EFMSilver

EFMGold

4

EFM Service Summary

MONTHLY SERVICE Bronze Silver Gold

CLIENT PORTAL 24/7/365 Access ✔ ✔ ✔

FINANCIAL ACTIVITY

Customized chart of accounts ✔ ✔ ✔

Sales tax returns ✔ ✔

General Ledger Maintenance ✔

Financial Statement Analysis:

Balance Sheet ✔ ✔ ✔

Income Statement ✔ ✔ ✔

Statement of Cash Flows ✔

Departmental / Segment reporting ✔

Budgeting and Forecasting ✔

Detailed & Customized Reporting ✔

PAYROLL

Integrated with General Ledger ✔ ✔

Employee direct deposit ✔ ✔

Payroll taxes direct debit ✔ ✔

Workers compensation insurance direct debit ✔ ✔

Workers compensation audits ✔ ✔

CASH MANAGEMENT

Bank Reconciliations ✔

Daily cash receipts & disbursements ✔

Accounts payable ✔

Account receivable & sales ✔

TAX PLANNING & PREPARATION*

Business returns ✔ ✔ ✔

Individual returns ✔ ✔ ✔

PREMIUM SUPPORTUnlimited phone calls and questions ✔

Unlimited in-house meetings and consultations ✔

GUARANTEED FIXED MONTHLY PRICE (Starts at) $200 $450 $1,200

EFMBronze

EFMSilver

Note: * Preparation of Business and Individual tax returns will be additional charges. The fee will be quoted once a review of the prior years returns are completed.

EFMGold

Our Commitment To You!

Free up your time so you can work on managing and growing your business. Save costs in accounting, bookkeeping, payroll and taxes. Plug you into an integrated and proactive solution to managing your business operations. Eliminate headaches caused by errors, omissions and bad business decisions Help you grow your business by becoming your most valued business partner. Network with our team of preferred vendors that will further help reduce costs and add value:

17

o Business insuranceo Debt consolidation & refinanceo Investmentso Mortgage financing

o Merchant cardso Real estateo Legalo Banking

Your Commitment To Us

18

Schedule and complete a free review of an EFM business Professional Service Agreement (PSA)*

Complete the EFM business profile*

*If the business profile and review of the PSA are completed within 30 days, the client will be entitled to one month of free support assuming a contract is signed.

Set Yourself Free And Stop Working In Your Business But On Your Business!

Working on your business will give you insights why you are not profitable, out of cash and not enough hours in a day.

19

Why did you decide to go into business? Perhaps you wanted financial independence; job stability; spend more time with your family; retire earlier; passionate about your new career path and the list goes on. Has this dream now become a nightmare and you feel you are working more for less?

You owe it to yourself and your family to now regain control over your business and start working smarter and not harder. The EFM team is fully equipped and ready to help you take control.