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After
graduating from University of Delaware with a BS degree in Agronomy and a
minor in Ag Engineering in 1974, Mr. Harcum completed a Master’s Degree in
Education and Marketing at Kansas State University in 1976.
Following
graduation, he became the General Manager of Nelson Poultry Farms, the
largest privately owned poultry farm in the United States where he
supervised the construction of 6 breeder houses, one office, and one feed
mill with a construction crew ranging from 5 to 75 people and overseeing
the growth of approximately 2 million pullets.
Later, he
became General Manager for a Farmland Industries COOP (the COOP had lost
money for ten years in a row) and within two years it was profitable. Don
moved to the third largest COOP in the US (Land O Lakes Cooperative) as an
agronomist managing approximately 150,000 acres of cropland and
supervising personnel.
Wishing to
encompass financial and business management with his agricultural
experience, he returned to Nelson’s Hatchery as their General Manager
while attending Kansas State University gaining 30 plus hours of
accounting above his Masters degree.
A client,
American Prudential Capital, in Houston, Texas recruited Harcum. As
Controller, he prepared all financial reports, budgets, and projections
for banks, auditors, and parent company; $24 million in sales (from start
up to success), developed cash flow and budgeting models; integrated cost
accounting, maintained investments, banking, and insurance relationships,
and developed multi-location consolidations, electronic data processing.
He attended
Texas A&M University and earned his Texas CPA credentials. During that
licensure process, he worked as a forensic accountant under the
supervision of the United State Bankruptcy Trustee, Kenneth R. Havis,
CPA. This job provided a wide arena of professional opportunities of
forensic accounting such as discovery accounting for misappropriation of
assets, malfeasance and debtor evaluations with international accounting
considerations, resolved disputes with IRS, tax preparation, and audit
reviews, researched and implemented accounting and regulatory requirements
including policy and procedure updates of various US Treasury and Federal
laws, and expert witness experience with the FBI and related
organizations.
After receiving his CPA
credentials, Don joined Texas A&M University professor, Dr. James Flagg,
CPA to form Flagg Harcum and Associates. As the Forensic Accountant of
the business he focused on mergers, acquisitions, and valuations,
governmental accounting, development and integration of software packages,
individual, partnership and corporate taxes. He left private practice to
work for Digital Assist as CFO, and Tipaz Incorporated, serving as
controller and, then President. Later Mr. Harcum undertook a special
financial investigation assignment with Alcoa. For the past four years,
Harcum has been Director of Finance and Strategic Planning of Aramark for
Baylor Facility Services.
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