Twenty-Five Years of Doing the Hard Work

I am a CPA and CFA Institute member who has served as CFO and Controller for public companies, multi-state operators, family offices, and institutional investors. My practice exists for businesses that need financial leadership with real transaction experience — not a title.

• $700M+ | M&A &Capital Transactions

• 25+ years | CFO & Controller Experience

• 4 | Public Company CFO Engagements ‍‍ ‍

The Career Behind the Practice

I founded my advisory practice to bring institutional-quality financial leadership to businesses that need it — at every stage of the lifecycle, at a cost structure that makes sense.

My career began in audit and consulting at Arthur Andersen, Grant Thornton, and Laventhol & Horwath — foundational training in financial rigor that shaped everything that followed. Early leadership roles at Hilton Hotels Corporation, where I served as Acting Head of Internal Audit, and the Clark County Treasurer's Office, where I led a $5M enterprise IT project, established my pattern of taking on complex, high-accountability work across both private industry and the public sector.

Over the following two decades, I built a career defined by transactions. As a consultant from 2007 to 2012, I authored public company earnings and valuation research for institutional investors covering gaming, lodging, real estate, and technology companies with market caps exceeding $1B — developing an analytical framework for business valuation that I continue to apply in every engagement today. I coordinated a $10M financing for a publicly listed real estate company in Taiwan and managed eight-figure liquidity for multiple casino and hotel operating businesses in Nevada.

My consulting practice from 2015 to 2019 took me into the heart of major transactions: serving as finance lead for a $17M business sale, managing eight-figure liquidity for gaming and hospitality operators, and preparing financial statements for a $290M acquisition audit in connection with the sale of Green Thumb Industries. These were not advisory-from-the-sidelines engagements. They were hands-on, responsible-for-the-numbers roles.

My CFO years at CLS Holdings USA and Justice Grown added public company governance and multi-state regulatory complexity to the picture. At Justice Grown alone, I secured $75.5M in debt financing from a publicly listed cannabis REIT to fund the company's expansion into Pennsylvania and New Jersey — work that required not just financial modeling but the credibility to represent a complex, regulated business to sophisticated institutional lenders.

Today, my fractional practice draws on all of it. I bring the analytical depth of an institutional investor, the execution experience of a CFO who has closed major transactions, and the operational discipline of a Controller who understands that accurate books are the foundation of every good business decision.

Case Studies

Multi-State Cannabis Operator · Regulated Industry · CFO Engagement

Justice Grown — Multi-State Cannabis CFO & Capital Raise Chief Financial Officer · 2020–2021

• $22.5/75.5M Debt Financing Secured

• 9 figure Potential Enterprise Value

Situation

Justice Grown was a multi-state cannabis operator with a potential nine-figure enterprise value, operating across distinct state regulatory environments with significant capital requirements to fund its next phase of dispensary and cultivation development. The company required a CFO capable of managing complex finance operations and executing sophisticated financing transactions in a heavily regulated, rapidly evolving industry.

Work Performed

Directed all financial operations across multiple states — budgeting, forecasting, and operational analysis. Modeled and structured complex financing transactions, leading rigorous due diligence and negotiation with a publicly listed cannabis REIT. Built the financial models demonstrating long-term viability and ROI of new dispensary and cultivation facilities in Pennsylvania and New Jersey, which were the critical instruments in attracting and securing institutional debt capital.

Outcomes

• Secured $75.5M total debt financing from an institutional cannabis REIT

• Capital deployed to fund new-state market entry in PA and NJ

• Financial models became the definitive basis for lender underwriting

• Established governance and reporting infrastructure across multi-state operations

• Managed complete finance department from day-to-day accounting through strategic planning

Publicly Traded Cannabis & Real Estate · SEC-Reporting Company · CFO Engagement

CLS Holdings USA — Public Company CFO & High-Growth Finance Leadership Chief Financial Officer · 2019–2020

• 41% & 60% Y/Y Revenue Growth FY 2020 and FY2021

• SEC Full Public Filings & IR Management

Situation

CLS Holdings USA was a rapidly growing publicly traded company requiring CFO leadership capable of managing all financial functions, maintaining SEC compliance, and supporting the aggressive revenue growth trajectory the company was pursuing. The company needed an executive who could operate simultaneously at the investor relations level and the operational finance level — building the budgets, forecasts, and models that drove growth while managing all public company reporting obligations.

Work Performed

Managed all financial functions of the company. Developed and managed detailed budgets, forecasts, and financial models aligned with the company's growth strategy, optimizing cost structures and improving operational efficiency. Oversaw and prepared all public filings, financial reports, and investor relations communications, ensuring transparency and SEC compliance. Served as primary point of contact for investors and analysts, including leading quarterly earnings calls and preparing comprehensive investor presentations.

Outcomes

• 41% revenue growth in FY2020 supported by disciplined financial modeling

• 60% revenue growth in FY2021, sustaining momentum through operational finance rigor

• Full SEC compliance across all public filings and investor communications

• Established investor confidence through clear, consistent earnings call leadership

• Built financial infrastructure capable of supporting continued public company scaling

Career Timeline

Throughout my career I have maintained an independent consulting practice alongside and between institutional roles — a deliberate choice that has allowed me to work across industries, transaction types, and company stages simultaneously.

2024–2025 · Luzich Partners LLC · Controller Oversaw liquidity management and comprehensive financial reporting for a nine-figure-asset family office. Managed a diverse portfolio of international and domestic investment strategies including private equity and real estate. Led banking relationships with a bulge bracket bank and implemented a new multi-entity accounting system.

2021–2024 · Gregg Carlson CPA · CFO / Controller Consultant Provided CFO advisory services to public and private companies across the U.S. and Canada through M&A transactions, financing events, and rapid growth. Advised an $800M market cap public company on SOX 404 internal controls. Led all financial aspects of an eight-figure M&A transaction as Controller for a fast-growing manufacturing company.

2020–2021 · Justice Grown · Chief Financial Officer Directed all financial operations for a multi-state cannabis operator with potential nine-figure enterprise value. Secured $75.5M in debt financing from a publicly listed cannabis REIT for PA and NJ expansion.

2019–2020 · CLS Holdings USA, Inc. · Chief Financial Officer Managed all financial functions for a publicly traded company during 41% and 60% annual revenue growth periods. Led all SEC filings, investor relations, and quarterly earnings calls.

2015–2019 · Gregg Carlson CPA · Consultant — M&A, Gaming & Real Estate Finance lead for a $17M business sale. Managed eight-figure liquidity for casino and hotel operators. Prepared financial statements for a $290M acquisition audit in connection with the sale of Green Thumb Industries.

2012–2015 - Lionel Sawyer & Collins - Director of Accounting Oversaw all accounting and financial functions for one of Nevada's largest and most prominent law firms. Led internal controls implementation that materially improved financial reporting accuracy. Played a central role in the firm's orderly wind-down, including full reconciliation of all client trust accounts and final disposition of firm assets.

2007–2012 · Gregg Carlson CPA · Consultant — Institutional Research & Finance Authored public company earnings and valuation research for institutional investors covering gaming, lodging, real estate, retail, and technology companies with market caps exceeding $1B. Coordinated $10M financing for a publicly listed real estate company in Taiwan.

2002–2007 · ASNY Corporation · Controller / Senior Financial Analyst Supported real estate acquisitions resulting in a doubling of free cash flow and 20% ROIC over five years. Grew real estate development portfolio to over nine figures through disciplined financial modeling and acquisition analysis.