Ninety thousand dollars ($90,000) is not necessarily an exorbitant salary for an office manager for a company like Sigma.
I pay my office manager $75,000 a year and my company is much smaller and more localized with fewer employees. The salary should correlate with the job description and the employee's skills and experience. In Sigma's case, the salary seems appropriate.
It also seems that given the size and scope of Sigma's present operation, there is no immediate and pressing need for a CFO. The public accounting firm takes care of the audit and reporting functions and oversees the bookkeeping procedures. There is not yet a need for a CFO for a company with 12 employees and Sigma's present revenues. What would a CFO do that the CEO, the office manager and the public accounting firm do not presently do?
Perhaps you are overstating the issues you have with Sigma's management.