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Ruth Black is responsible for financial and tax reporting, budgeting, and monthly variance analysis for the 20+ Westrec managed marinas throughout the US. She also oversees the financial and tax reporting for the private limited partnerships , limited liability companies, and affiliated subsidiaries that comprise Westrec Financial, Inc. Ms. Black also oversees the administration of Westrec’s insurance and technology policies. She received a BA degree in Economics-Business from the University of California, Los Angeles in 1986 and earned a CPA certification from the State of California in 1991. Prior to joining Westrec in 1992, Ms. Black was a Senior Auditor at Ernst & Young LLP, Los Angeles.