Cliff was last paid approx $450,000, cash, that's already practically twice Sweeney's cash pay; and I'd argue that Sweeney was 30-40% overpaid due to the high ongoing Agency Placement Fees that were built into his employment contract; with his stock Option grant simply a give away sweetener. Taking out the premium average, this would place Sweeney's true CFO position cost at about $155,000. (BTW, that's "1/3" of Cliff's pay)

I suspect that we could find many qualified CPAs directly who could fill our limited 9-5 CFO activities for $155,000; don't you ? My guess is that Steve dreams nightly of such an opportunity to get away from H&R Block, or wherever it is he needs to go.

"CFO" is simply a title, they are mostly all MBA's or CPAs with business forcasting, financial planning, budgeting and public filings experience; many skills we won't utilize or need because of our unique business and revenue source structure. "One third" is a guestimate, the final amount may come to 30, 40, 50 or 60% less, it doesn't really matter.

Having the CEO position occupied by someone who's unworthy compensation, failing actual performance, and who's public perception is that of a weak placeholder performing perfunctory corporate secretarial and accounting duties is not the kind of "CEO" this public company needs.

I take special note that you didn't disagree with Cliff's shortcomings as a CEO and "leader", but only with the fee a contract CFO might be paid to replace him.