Fractional CFO and accounting for $5M–$150M agriculture, food, beverage and hospitality companies.
My team and I help growers, packers, shippers, wineries, food and beverage companies, and hospitality, real estate and retail businesses keep clean books, manage cash, and raise capital. Serving California, Texas and Hawaiʻi, remotely and on site in California, Hawaiʻi and the Dallas–Fort Worth Metroplex.
Companies typically bring me in when they are…
Most clients don't need a full-time CFO—they need one who has been through their exact situation before, at the moment it matters.
- Facing cash flow pressure, lender constraints, or covenant risk
- Preparing for a capital raise, debt or equity
- Evaluating a sale, recapitalization, or ownership transition
- Experiencing margin compression or operational inefficiency
- Lacking senior financial leadership but not ready for a full-time CFO
Built for agriculture, food, beverage and hospitality
Agriculture, food and beverage
I've spent 35+ years as a controller, CFO and CEO in these industries. My team knows crop and inventory accounting, seasonal cash flow, grower settlements and lender reporting from the inside.
Fresh produce
Growers, packers, shippers and distributors: grower accounting and settlements, pool and commission accounting, seasonal working capital and borrowing-base reporting.
Wineries
Vineyard and winery cost accounting, bulk and bottled inventory, excise tax support, and cash planning across long production cycles.
Food & beverage
Processors, co-packed brands and beverage companies: landed cost per SKU, trade spend and deductions, co-packer accounting, investor reporting.
Agribusiness
Nut, dried fruit, coffee, macadamia and specialty crop operations, dairies and family farms: crop accounting, ag lending, succession and sale preparation.
Hospitality, real estate and retail
Seasonal revenue, tight margins, payroll and state and local taxes call for the same discipline: accurate books, reliable monthly reporting and a clear view of cash.
Hotels & B&Bs
Hotels, inns and bed-and-breakfasts: occupancy and RevPAR reporting, transient accommodations and excise tax filings, payroll review and owner statements.
Restaurants
Single locations and restaurant groups: food and labor cost tracking, tip and payroll review, sales tax filings and multi-unit reporting.
Travel & tourism
Tour operators, activity providers and visitor businesses: seasonal cash planning, deposit and deferred revenue accounting, and vendor payments.
Property management
Vacation-rental and long-term property managers: owner trust accounting, monthly owner statements, rental tax filings and reconciliations.
Real estate developers
Land, entitlement and construction projects: project and job-cost accounting, draw requests, lender reporting and investor distributions.
Retail
Shops, boutiques and multi-store retailers: inventory and margin by product, point-of-sale reconciliation and sales tax filings.
Markets served: California · Texas · Hawaiʻi
On site: California, Hawaiʻi and the Dallas–Fort Worth Metroplex
CFO, accounting and tax services
CFO engagements
Fractional CFO
Ongoing CFO leadership one to three days per week: forecasting, reporting, lender and board relationships.
Interim CFO
Full-time coverage during a leadership transition, search, or period of financial stress.
Project-based
Defined engagements for a capital raise, turnaround, refinancing, or sale of the business.
Board advisory
Investor-facing and board roles providing independent financial perspective and industry relationships.
Tax planning and preparation
Individuals
Tax planning and return preparation for business owners and individuals: federal and state returns, quarterly estimates, year-end planning and multi-state filings.
Small and mid-size businesses
Corporation, S corporation and partnership returns, choice of entity, year-end tax planning, and state and local filings, including Hawaiʻi general excise and transient accommodations taxes.
How fixed-price tax preparation works →
Small business and sole proprietor accounting
Fixed-fee monthly accounting
Bank reconciliations, accounts payable and receivable, bill payments and invoice collections, payroll, government filings, and a comprehensive monthly reporting package, all for one fixed monthly fee.
Who it’s for
Sole proprietors and small businesses that want the books, bills and filings handled every month without hiring in-house staff. Four fixed-fee plans from $350 to $2,500 a month. See the plans and get an estimate →
Transparent rates for every level of finance work
You pay CFO rates only for CFO work. Day-to-day accounting is handled by an experienced team under my direct supervision and CPA review.
Monthly retainers
Controller
- Month-end close and GAAP accruals
- Balance sheet reconciliations
- Inventory costing and controls
- Audit, tax and lender readiness
Fractional CFO
- Forecasting, budgets and 13-week cash flow
- Board, lender and investor reporting
- Margin, pricing and cost improvement
- A controller-level close included
Fixed-price projects
13-week cash flow model
Lender or refinance package
Series A or buyer-readiness review
Hourly
Controllership and FP&A
Chief Financial Officer
Capital raises, lender negotiations, sale of a business
Small Business Plans
- Bank reconciliations
- Accounts payable and receivable
- Bill payments
- Invoice collections
- Payroll
- Sales tax and payroll filings
- Monthly reporting package
Retainers and projects are quoted at a fixed fee, in writing, before work begins. Bookkeeping outside a plan is billed at $85 an hour. Tax returns are quoted at a fixed price per return. On-site work in California, Hawaiʻi and Dallas–Fort Worth is billed at the CFO rate plus travel.
Tax returns at a fixed price, quoted before I start
For small businesses and individuals. Tell me what you need and you get a written, fixed-price quote before any work begins. No hourly billing and no surprise invoice after your return is filed.
Small business returns
Federal and state income tax returns for sole proprietors (Schedule C), partnerships and LLCs, S corporations and C corporations, including multi-state filings.
Individual returns
Federal and state individual returns, including rental properties, investments, retirement income, self-employment and multi-state situations.
Tax planning
Year-end planning, quarterly estimated payments, entity choice and retirement contributions, so you know your tax before April.
Send me last year's return
Share your prior-year return and a quick note on what changed this year. I'll send a secure upload link.
Fixed price, in writing
You get a written quote for your return or your planning work, before any work begins.
Prepared and CPA reviewed
Your return is prepared, reviewed by a CPA, and walked through with you before it's filed.
Individual, simple
Individual with Schedule C or rentals
S corporation or partnership
C corporation
Monthly accounting clients save 15% on tax returns. Already a monthly accounting client? Your books are ready at year end, so your business return goes faster. Your tax return is still quoted separately at a fixed price. Hawaiʻi small businesses can also work with me through Kōkua Financial.
Remote-first, built for how finance runs today
Engagements run virtually: secure access to your accounting system, regular video check-ins with leadership, and reporting packages delivered on a fixed cadence. You get senior judgment without the cost of a full-time hire or travel.
For clients in California, Hawaiʻi and the Dallas–Fort Worth Metroplex, on-site time is available when the situation calls for it—lender meetings, plant walk-throughs, board sessions, or due diligence.
What the work has produced
Three engagements, described without client names.
From distressed to sold, then turned around
Situation: a distressed family-owned processor and private-label packer.
Work: led the turnaround and recapitalization as CFO, executed the sale to a multinational agro-industrial buyer, then ran the operating turnaround as CEO.
Result: named SMB Turnaround of the Year by TMA Chicago/Midwest.
Production cost cut by more than half
Situation: an almond processing facility.
Work: led the cost reduction as CFO and general manager.
Result: production cost down more than 50%, and a DFA “Superior” rating.
Capital raised for a distressed family business
Situation: a 70-year-old family agribusiness under financial stress.
Work: as CFO, raised $20M and built the plan for the sale and family transition.
Result: $20M in new capital and a sale and transition plan in place.
Selected leadership roles
Chief Financial Officer (Fractional)
Leads finance, FP&A, and accounting across multiple entities as a member of the executive team.
Chief Financial Officer (Fractional)
CFO of an rPET plastic recycling operation in Hilo, leading an equipment-secured bridge financing of up to $8.5M, and of related real property holding entities for land and water-source assets.
CFO, then President & CEO
Led a turnaround and recapitalization of a distressed family-owned processor, executed its sale to a multinational agro-industrial buyer, then drove a full operating turnaround as CEO. Recognized as SMB Turnaround of the Year by TMA Chicago/Midwest. Continues as Senior Director of Industry Relations.
Independent CEO / CFO / Advisor
Served as independent CEO, CFO and advisor to multiple agriculture and wholesale production clients in California and Hawaiʻi.
Chief Executive Officer
Led a development-stage coffee farm on Hawaiʻi Island.
Chief Financial Officer
Raised $20M for a distressed 70-year-old family agribusiness and built the plan for its sale and family transition.
CFO & GM; Turnaround Consultant
Cut almond processing costs by more than half and earned a DFA "Superior" rating; managed an orderly wind-down and asset sales for a private equity owner.
CFO, Controller & Interim CFO roles
Interim CFO through NASDAQ IPO preparation, crisis management at a distressed food manufacturer, and controllership at two of the largest fresh produce companies in the country.
Mark M. McCormick, CPA
I've spent more than 35 years inside food, agriculture, and beverage companies—as controller, CFO, general manager, and CEO. I've run plants, sat across the table from lenders during covenant breaches, raised capital, and closed sales of family businesses.
That operating experience is what I bring to each engagement: financial leadership grounded in how the business actually runs.
- Turnarounds, restructuring & distressed operations
- Capital formation, lender & investor relations
- M&A execution and exits
- Forecasting, cash management & covenant compliance
- Cost and margin optimization, supply chain
CPA, California (License #163247) · B.S. Finance, California State University, Fresno
Our values: seven Hawaiian values we apply to every client →
From the CFO's desk
Fractional CFO vs. Full-Time CFO
Signs you need CFO-level help, how the two compare, and what the first 90 days look like.
Why Your Co-Packer Margins Are Lower Than You Think
How freight, yield loss and trade spend turn a 39% quoted margin into 15%.
Series A Readiness: A CFO's Checklist
What investors look for in a food or beverage brand's finances before you raise.
Let's talk about where your business is headed.
A short call is usually enough to tell whether I can help. No obligation.
Or send a message:
- mark@markmccormickcpa.com
- California: 831-229-5362
- Hawaiʻi: 808-746-9500
- Book a call: calendly.com/mark-markmccormickcpa
- linkedin.com/in/markmccormickcpa
- California: 1473 West Twain, Fresno, CA 93711
- Hawaiʻi: PO Box 5139, Kailua-Kona, HI 96745
- Dallas–Fort Worth: 2817 Braemar, Lewisville, TX 75056