Guide to Strategic Planning
A Boomer Advantage Guide
Keys to Profitability
Think
ABOUT YOUR
FUTURE
Plan
YOUR
STRATEGY
Grow
EXPONENTIALLY
“In order to maximize your profitability, you need a written plan detailing your firm’s strategy. Our one-page system reduces the time required, builds consensus, provides consistent communications, insures accountability and is easy to maintain.”
Shareholder, Visionary & Strategist
L. Gary Boomer
Section of the guide
Executive Summary
Documenting Your Firm’s Dangers, Opportunities and Strengths (D.O.S.)*
Developing Your Firm’s:
Vision Statement Mission Statement Core Values
Sample Plans
(Jones & Company, LLC)
Measurement Tools and Concepts
Comments
You’re there—Let’s get started!
All progress starts with the truth! Identify your dangers, opportunities and strengths.
This can be time consuming if you have not already done it and do not have a process in place. If you have already done it, our process will quickly confirm and build stronger consensus among the stakeholders.
Here you will find sample plans in our one-page format, ready for laminating, of a fictitious firm’s Strategic Plan, Technology Plan and Marketing Plan.
Measuring is different from accounting. Learn the differences.
Execution
Sustaining the Commitment
Success breeds success. Get your entire team motivated, focused, and committed.
SUMMARY
Strategic planning is often talked about, but rarely completed in most professional service firms. This may be because strategic planning requires time for consensus building and often the planning documents go unread and are not adhered to; therefore, many professionals feel strategic planning is a waste of time. In the accounting profession, many firms are nothing more than several sole proprietors with multiple visions who are simply sharing overhead.
Strategic planning is an important step toward the development of the one-firm concept. It will bring key people together in order to build something far greater than they can imagine individually. This Guide has been developed for firms who want to save time, ensure results, and hold themselves accountable in order to achieve their goals and objectives. Our approach is about progress, not perfection!
This guide provides the tools for effective and efficient strategic planning:
Without an urgent time line, procrastination is a powerful gravitational force and the tendency is to morph back to current habits. Overcome gravity through discipline and processes during execution.
Proven Tools (Forms):
The Accountability Review*
The 90 Day Game Plan
These tools will reduce management time and ensure that personnel are aligned with the firm’s plan. They also increase confidence and hold people accountable.
Most professionals are trained to be critical rather than creative thinkers. Therefore, new and innovative ideas are often met with numerous obstacles. In this guide, you will learn:
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How other firms are profiting from strategic planning.
What is takes to:
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Build consensus
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Establish top priorities
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Allocate resources to the strategic initiatives
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And get personnel to hold themselves accountable with a reduced amount of time managing the process
The planning document (One-Page Laminated Game Plan) is designed to quickly communicate with clients, owners, staff and business partners. Too many professional service firms try to be all things with limited resources (personnel and capital). With a strategic plan, those same firms can maximize the return on their investment while developing an environment of success, learning and training, and work-life balance.
This guide is organized for a quick read and allows you to enter data, information and assumptions about your firm and, in effect, quickly build consensus, document the firm’s vision statement, mission statement, core values and strategic initiatives. It is much easier to maintain than traditional 20-100 page planning documents. Once firms have completed their strategic plan, they can easily develop technology, staffing, marketing and training plans that integrate and are in alignment. While firms can complete the strategic planning process internally, most will benefit from an outside facilitator. Facilitators bring experience to the process without the internal political baggage.
They also typically reduce the time commitment of the process from procrastination to days or a few weeks. Your first step should be to review the processes outlined in this guide and then schedule a facilitator and dates for a firm meeting (Firm Summit). The process is most successful in an inclusive rather than exclusive environment. Buy-in from all levels and departments within the firm reduce the time to execute.
Our experience shows that spending more time in the planning process tends to significantly reduce the time spent in the execution phase. Involving people in the process requires their time and attention. While many often say they don’t care, they really do care and will be more committed to the outcome if they are involved from the beginning. In addition, we often hear from firm management that new people do not need to be involved, as they really don’t know how things work within the firm. I encourage you to include these people in one or more sessions for their buy-in, in addition to their opinions.
D.O.S
Dangers,
Opportunities & Strengths*
Documenting Your Firm’s Dangers, Opportunities and Strengths (D.O.S.)*
Every organization has them. Since all progress starts with the truth, it is best to be brutally honest about where you are today and where you want to be in the future. A question we often ask in order to help the firm get the picture is: If we were meeting here three years from today, what has to happen personally and professionally for you to be satisfied with the progress? As you can see, this is not an easy question and requires thought, honesty and communicative skills. The D.O.S.* exercise will help the participants in the strategic planning process focus on the future. Most people try to focus on the present, and the problem is that the present does not last. The choice is to either focus on the future or the past. Progress does not come from focusing on the past. Yes, you can learn lessons from failures and successes of the past, but it will do you no good to focus on what has happened in the past. You must focus on the future if you plan to progress.
Dangers are generally associated with fear and the loss of something such as money, health, clients and relationships. Strengths are associated with your firm and your relationships. Build on your strengths rather than focusing on your weaknesses. Opportunities are driven by clients and the market. Think about what your clients are telling you. Most opportunities are associated with relationships, creativity and leadership. Relationships provide confidence. Creativity creates new capabilities. Leadership provides direction. You will find that many opportunities may not be associated with your current core business of financial statements and tax returns. This is scary to most accountants because of their critical thinking. Give yourself the luxury of creative thinking during the strategic planning process. Avoid tactical thinking until you have developed consensus on the strategic initiatives.
Complete the following form by simply listing all of your firm’s dangers as quickly as possible. After you have listed the dangers, list the reason(s) it is a danger. Then, as the final step in the exercise, list your top three dangers. This will require some thought, communication and consensus building.
Danger
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Reason
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Top 3 Dangers
1.
2.
3.
OPPORTUNITES
Complete the following form by simply listing all of your firm’s opportunities as quickly as possible. After you have listed the opportuni- ties, list the reason(s) why you believe it is an opportunity. Then, as the final step in the exercise, list your top three opportunities. This will require some thought, communication and consensus building.
Opportunities
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Reason
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Top 3 Opportunities
1.
2.
3.
STRENGTHS
Complete the following form by simply listing all of your firm’s strengths as quickly as possible. After you have listed the strengths, list a reason(s) why you believe this strength is important. Then, as the final step in the exercise, list your top three strengths. This will require some thought, communication and consensus building.
Strengths
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Reason
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Top 3 Strengths
1.
2.
3.
The 10X Growth Model*
This exercise is for firms of all sizes and is most effective with all of the owners present. Simply propose that your firm is ten times its current size in annual revenues. The first reaction will be that one third of your owners will think this is a great idea. Another one third will say there is no way they want to be ten times larger and they will immediately give you valid reasons why your firm should not be ten times larger. Some of the common obstacles are:
I don’t want the big organization that ten times requires.
We don’t have the people necessary to grow ten times.
I have no interest in being ten times larger.
What does ten times growth have to do with strategic planning?
I don’t want to work any harder.
A firm ten times larger will cause too much stress.
It is not possible to grow ten times in this market.
We don’t have the capital required to be ten times larger.
We are already working as hard as we can.
We work in a conservative industry. It is not possible.
I want ten times greater net income, not gross income.
Our people don’t want to work for a large firm.
We don’t have the right clients to grow ten times.
I don’t need an income that is ten times larger.
While all of these may be stated sincerely, they simply demonstrate the critical thinking ability of most CPAs. Please be patient as we proceed with the exercise because you will learn some valuable lessons in the process. Complete columns #1– #3 in the following table.
Metric
#1
3 Years Ago
#2
Current Yr.
#3
10x Larger
#4
In 3 Years
Firm Revenue
$
$
$
$
No. of Full time equivalents
Revenue Per FTE
$
$
$
$
Number of Offices
Number of Owners
Now that you have completed the firm metrics, please answer the following questions: If your firm were ten times larger, what would the firm have to do differently?
1.
6.
2.
7.
3.
4.
5.
8.
9.
10.
Now the tough question...if the firm were ten times larger, what would I have to do differently?
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Reality, Based Upon Prior Growth Rate
Now, let’s look at the firm’s growth trend over the past three years. Let’s project forward three years using that same growth rate rather than the ten times projection. Please complete column #4 in the prior table. With a revenue projection that is more comfortable to most firm owners, please review your lists of what your firm and you would have to do if your firm were ten times larger. Also, please eliminate the items from the list that don’t apply due to the fact that your firm may only grow at the same growth rate experienced over the past three years.
A Few Lessons
Hopefully you will have learned the following lessons from the exercise:
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The firm and I need to act as though we were ten times larger even though we may only grow at the same rate we have over the past three years.
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I personally am responsible for firm growth.
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The alternative to growth is very negative, especially the affect on owner income. (See next exercise if you have not already learned this important lesson.)
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We need to complete our strategic plan as quickly as possible.
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It is important that everyone in the firm embraces the strategic plan.
The No-Growth Model
In many firms, some owners get complacent and may want to semi-retire. They often do not realize what they are doing to younger aggressive staff and their careers; likewise, they may not even understand what they are doing to their own future. The following model shows what will happen in a no-growth firm to partner income over a period of three years.
Metric
Current Year
Year 1
Year 2
Year 3
Revenue 0%
$10,000,000
$10,000,000
$10,000,000
$10,000,000
Labor & Overhead 5%
$7,000,000
$7,350,000
$7,717,500
$8,103,375
Net Before Partners Salaries
$3,000,000
$2,650,000
$2,282,500
$1,896,625
Number of Partners
10
10
10
10
Avg. Income per Partner
$300,000
$265,000
$282,250
$189,663
Percentage Loss
-12%
-14%
-17%
Why should accounting firms take the time to plan?
The answers are simple, but sometime overlooked in the quest for the almighty charge hour. Ask yourself the follow- ing questions:
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Do your employees and clients know your vision, mission statement and core values?
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Does everyone know what is expected of him or her?
The decision is yours—do you want to grow or experience reduced income over the next three years? Many firms attempt to cut salaries and overhead. In doing so, they lose key people (perhaps even owners), focus and momentum. Strategic planning is about the future, not the past. These lessons may be difficult for some members of your firm, but remember that all progress starts with the truth!
If the answer to any of these questions is no, you should take the time required to develop a strategic plan. Since you know strategic planning is the right thing to do, you should follow a methodology that has been developed for the professional service firm and follows a proven process. It will save you time and produce positive results. Involve as many people as possible in the process. The return on investment during the execution of the plan will be several times the investment in the time upfront.
Developing Your Firm's:
Mission Statement
Vision Statement
Core Values
A Boomer Strategic Advantage
The CONTINUUM
It is very important that your firm align the continuum.
A continuum is a link between stages of a process and then the blending of those links to make one continuous plan. That is the model you see here. This model has been developed to assist you in identifying where you are today in your strategic planning process. Begin at the top of the model and work your way to the bottom. Identify where your firm needs to begin working to build your strategic plan. Is your firm aligned, or do you have some work to do?
Vision Statement
Mission Statement
Core Values
Strategic Plan
Core Processes
A & A
IT
Tax
Administration
Consulting
Sales & Marketing
Policies & Procedures
Training
The vision statement for your firm should capture its purpose and values as well as control the firm’s destiny. What do you want your firm to look like in one, three, five, ten and twenty years? A common vision defines the benefits clients, employees and owners can expect from the firm.
The development of a vision statement is dependent upon a clear understanding of the firm’s dangers, opportunities, and strengths (D.O.S.)* and knowledge of competitive activities within the industry. The trend today is to make your vision statement as clear and con- cise as possible. This makes it much easier for employees to remember and communicate consistently.
Sample Vision Statement
Jones & Company, LLP will be the major firm in the Kansas City region offering quality service to small and medium businesses and their owners. We intend to accomplish this vision by:
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Creating value for our clients through leadership, relationships and creativity.
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Providing learning and training experiences for all employees.
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Dealing only with clients we respect.
Your Firm's Vision Statement
Abbreviated Sample
Vision Statement
Jones & Company, LLP will be the major firm in the Kansas City region offering quality service to small and medium businesses and their owners.
A mission statement is a written statement of purpose. It should inspire commitment to the firm’s vision. It serves as a vehicle to coordinate actions and efforts. The trend today is to make your mission statement as clear and concise as possible. This makes it much easier for employees to remember and communicate consistently.
Abbreviated Sample
Mission Statement
Jones & Company, LLP is dedicated to implementing strategies that enhance the well being of our people and the clients we serve.
Your Firm's Mission Statement
Sample Vision Statement
Jones & Company, LLP is dedicated to implementing strategies that enhance the well being of our people and the clients we serve. This is our philosophy:
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To provide quality service in a timely manner.
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To offer services to growth-oriented clients of integrity.
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To assist clients in reaching their maximum potential by open communications and teamwork.
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To be a firm that requires a training/learning environment for all employees to achieve and maintain the highest competence.
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Encourage involvement in civic, community and professional organizations by partners and staff.
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To grow, but never to lose our local identity and our personal relationship with the clients that are the foundation of our practice.
Core
Values
Core values are those principles by which
the firm will conduct business.
Sample Core Values
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Client relationships
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Integrity and honesty
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Preparedness
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Personal development
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Respect and teamwork
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Accountability/Responsibility
Your Firm's Core Values
The
Strategic
Plan
The Strategic Plan is nothing more than a roadmap for accomplishing your vision. The plan should define and document the core processes. A strategic plan is a comprehensive document of the firm’s vision, mission, core values, strategic objectives, strategies and an action plan with responsible parties and due dates. We have found by reducing this to a one-page document, it is easier to communicate to internal and external stakeholders. The plan enables the firm to focus the available resources of capital and personnel on priority opportunities. The biggest mistake most firms and businesses make is to focus too few resources on too many initiatives.
Your Strategic Plan should:
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Serve as a guideline for actions and decisions.
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Communicate, inform, motivate and involve others.
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Assist in benchmarking and monitoring performance.
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Stimulate change and future focus.
The Core Processes
The core processes are the primary business processes for your firm. You will note in the previous sample graphic we have listed six core processes. These will differ from firm to firm. In some cases, you may have more—and in others, fewer core processes. These are the key business drivers that support the strategic direction and drive the direction of lower-level processes, policies and procedures.
Policies and Procedures
Policies and procedures are multiple documents that establish the guidelines toward accepted business strategies and objectives and provide the instructions necessary to carry out a policy statement. These policies and procedures support the core processes and provide a framework for planning, action, and decision-making for both firm management and staff.
While the development of policies and procedures is not the focus of this Guide, it is important to note that there are standards by which to write effective policies and procedures. We have found the seven-step method learned from Stephen Page very effective and appropriate for the accounting profession. Appropriate forms and checklists can be linked to any of the seven steps. The seven steps are:
1. Purpose 2. Revision history 3. Persons affected 4. Policy 5. Definitions 6. Responsibilities 7. Procedures
You can learn more about writing effective policies and procedures from Stephen Page at www.companymanuals.com. We have also written The Guide to Outsourcing, which contains a sample policy and the related procedures for outsourcing Individual Income Tax Returns (Federal and State).
Many measurement systems deliver data rather than management information. While measurement is generally the domain of account- ants, they often tend to focus only on the financial measurements. For the most part, the informa- tion captured for financial reporting is often useless when it comes to making decisions on how to achieve better results in the future. Measurement systems must be aligned with the firm’s strategic plan.
Be careful what you measure, as you may just get it and it may be the deathblow to your firm. Many firms still focus on charge hours and realization. By doing so, most force staff into reducing the number of hours they charge to clients. According to the statistics accumulated for firms in the Boomer Circles (ranging in size from under $2M to the largest firms) they are less than 50% chargeable. One initial response is that firms have too many non-chargeable personnel in administration, technology and marketing. Upon further analysis, it shows that pricing formulas and policies are often no longer appropriate in a “results” rather than an “effort-based” economy.
Firms need a new approach to what they measure; this is not about accounting but about management. Sadly, few people have been trained to manage an accounting or professional services firm. There are far more people who own a percentage of accounting firms and have an opinion on how they should be managed than there are people who are capable of managing. The old saying “those with the strongest opinions generally have the least amount of knowledge” is certainly true when it comes to the management of an accounting firm. Action, not analysis, is what is needed. Along those same lines, measurement is not important in and of itself, but it should be part of an integrated system to enhance firm performance.
Your partners and staff should know what is being measured and why. From experience, you will have no shortage of opinions as to what should be measured and how to achieve your firm goals. Again, action and not opinions are what is important. However, care must be given to the fact that in most firms, when decisions are made, the debates begin. How many of your partners and staff really understand the accounting business today? Most understand a part of the business, but the majority do not understand the entire business. Is this the reason that many firms still manage by committee?
Sadly, there are no five things that you can measure and your firm will automatically improve. There are too many variables for one set of measurements to work across the industry. The measurement priorities should be determined by your strategic priorities. A few common examples of strategic priorities and the resulting measurements follow:
Priority
Strategy/Measurement
Increased revenues & profits
Revenue per full-time equivalent (total hours/2,080=FTEs)—This will allow you to measure required “head count” as well as benchmark revenues for future improvement.
Client retention
Client filtering system, surveys and financial results—You need a formal and consistent system for measuring clients and filtering out the bottom 10-20%. This will improve the retention of the clients and employees you desire to keep.
Employee retention
Training programs, remote access & flextime—The training curriculum and learning environment are critical elements in attracting and retaining employees. Measuring attendance at training, accomplishments and advancement are all important. Allowing employees to work from home and during flexible hours also are important strategies.
New services
Marketing plan and financial results—Measure the number of qualified clients/prospects contacted, track referrals and new revenues.
The measurements and strategies are generally multidimensional.
Measurements must be:
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Accurate
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Objective
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Easily communicated and understood
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Timely
The key is to keep it simple so everyone can quickly understand it. Everyone must understand that the process is about progress and not perfection. It is not an easy task. It is more an art than a science; therein lies one of your primary challenges. Many partners and staff do not like the unknown. In fact, many would prefer to continue with the current systems rather than change, even if they believe the change will be better for them and the firm. Creating measurements and then doing nothing will only create more frustration; therefore, it is imperative that firm leadership decides and takes action. In today’s firm, the primary challenges facing leadership is to get the right people on the bus and the wrong people off the bus. Once you have done this, then you must get them in the right seats.
Execution
Execution is the discipline and system required in order to accomplish your strategic plan. It is not just the tactics. It allows you to see what is going on in your industry and change quickly. Strategies often fail because they are not well executed. Creating the right firm culture is very important and execution should be a core element of your firm’s culture. The heart of execution lies in three core processes:
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The People
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The Strategy
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The Operations
Your reward system should be aligned and offer the greatest rewards for those people who execute. People who get things done in accordance with the strategic plan should be rewarded while those who fail should be either provided coaching so they can succeed or be terminated. If they aren’t rewarded for performance and appropriate behavior consistent with your desired culture, you will create a culture that promotes mediocrity. Some firms have done this and they find it very difficult to change once the culture of mediocrity is in place. When the wrong people are rewarded, the whole firm loses. Problems don’t get fixed and the nonperfomers are sent the wrong message. The good performers will start looking for jobs at places where their contributions will be recognized. On the other hand, if you create a culture where execution is valued and rewarded, success will continue to breed further success.
Execution is the differentiating factor among competitors. Many firms know what needs to be done, but few firms execute and accomplish their plans. Accountability, consistent and concise communications, and sustaining the com- mitment are all important elements in ensuring that execution occurs. Execution is the responsibility of the firm’s leadership. They must stay engaged and ensure that execution happens.
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Accountability
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Proven Tools
Accountability occurs when the strategic initiatives are driven down to everyone throughout the firm. Strategic initiatives must be assigned to task forces as well as individuals. Due dates must also be set in order to hold personnel accountable. These due dates should be reasonable, yet urgent. The tendency is to set timeframes that are too long rather than urgent. If the timeframe stretches over a long period of time, the initiatives will tend to morph themselves back to how things currently are rather than how the leaders of the firm vision. Urgent change is generally less painful than incremental change.
The tool we find most appropriate and successful in holding individuals accountable is the Personal 90-day Game Plan. It allows individuals to align their personal goals and objectives with the firm’s goals and objectives.
The
Strategic
Plan
Sample
Vision Statement
Jones & Company, LLP will be the major firm in the Kansas City region offering quality service to small and medium businesses and their owners. We intend to accomplish this vision by:
-
Creating value for our clients through leadership, relationships and creativity.
-
Providing learning and training experiences for all employees.
Abbreviated Sample Vision Statement
Jones & Company, LLP will be the major firm in the Kansas City region offering quality service to small and medium businesses and their owners.
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Dealing only with clients we respect.
Core Values
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Client relationships
-
Integrity and honesty
-
Preparedness
-
Personal development
-
Respect and teamwork
-
Accountability/Responsibility
Mission Statement
Jones & Company, LLP is dedicated to implementing strategies that enhance the well being of our people and the clients we serve. This is our philosophy:
-
To offer services to growth-oriented clients of integrity.
Abbreviated Sample Mission Statement
Jones & Company, LLP is dedicated to implementing strategies that enhance the well being of our people and the clients we serve.
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To provide quality service in a timely manner.
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To assist clients in reaching their maximum potential by open communications and teamwork.
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To be a firm that requires a training/learning environment for all employees to achieve and maintain the highest competence.
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Encourage involvement in civic, community and professional organizations by partners and staff.
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To grow, but never to lose our local identity and our personal relationship with the clients that are the foundation of our practice.
Strategic Objectives
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Enhance the success of the firm and its employees.
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Improve the firm’s succession and retirement plans.
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Develop and maintain the firm’s technology in order to provide a strategic competitive advantage.
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Implement a firm learning/training program in order to hire and retain quality personnel.
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Enhance the one-firm concept and develop a firm culture based upon teamwork.
The Strategic PLAN Sample
Jones & Company LLP
The Technology PLAN Sample
Jones & Company LLP
The Marketing PLAN Sample
Jones & Company LLP
There are four primary components to the 90-Day Game Plan. They are:
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Identifying priority projects
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Defining critical steps to accomplish the projects
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Setting reasonable, but urgent due dates
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Delegating where appropriate (create leverage)
We have created a form that will assist your firm in assigning projects and holding people accountable. Accountability starts at the top with the leadership of the firm. Everyone should maintain a current 90-Day Game Plan. This, coupled with The Progress Report*, will reduce management time while holding individuals accountable. It will also ensure that individuals remain focused and maintain their confidence.
Sustaining the Commitment
Keeping the process going can be a challenge for most firms unless they develop a process that includes regular processes and reporting tools. We have found quarterly reviews the best method of ensuring that people remain on focus and stay at a high level of confidence. Confidence is important to the overall strategic planning process. Employees that have a high confidence level will achieve at high levels while employees with low confidence levels will achieve at low levels. Thus, it is the responsibility of firm leadership to sustain a high confidence level within the firm.
Sustaining the confidence level can be done through several strategies:
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Focus on successes
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Communicate those successes frequently
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Reward people for successes
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Coach people who fail
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Terminate personnel who consistently fail.
90-Day reviews work well in keeping personnel focused and committed to the strategic plan.
These reviews should be done in the following sequence:
Each person should complete a 90-Day Progress Report*.
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The report should be reviewed with their supervisor or the managing partner.
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Complete a new 90-Day Game Plan.
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Supervisor or Managing Partner approves the Game Plan.
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Successes are communicated by firm leadership verbally and through the firm’s newsletter.
Name:
For Period Ending:
Project
Specific Steps
Due Date
Assigned To
The final step to the quarterly process is The Accountability Review*.
This report is completed by each individual to identify all the positive things that happened during the quarter and to assist in celebrating their accomplishments. This form is filled out by the individual as a follow-up to their 90 Day Game Plan.
Name:
For Period Ending:
Accomplishment
Reasons Important
Further
Progress Required
Specific Steps
Conclusion
Strategic planning is an important part of firm leadership and management. Many initiatives can come directly from the strategic plan- ning process. Some of the more important initiatives are typically related to: technology, marketing, and human resources or staffing. The one-page format of the Game Plan can be used for all of these initiatives. Don’t put this important task off just because your firm has not done it in the past or you may have tried and it was less successful than you anticipated. Use an experienced outside facilitator who can provide guidance, reduce the required time and most importantly reduce internal politics.
The strategic planning process can be the first step in improving your firm’s culture, learning and training, client satisfaction, growth, technology, and profitability. You and your partners control the destiny and resources of your firm. Recognize the fact you have both a limited amount of time and resources. Through proper planning and execution, you can maximize the return on your investment of those resources, but first you must schedule the time for strategic planning.
Notes
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please telephone 888·266·637or by E-mail solutions@boomer.com
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