David W. Findlay, CPA, CMC – President & Principal
David Findlay is president of the company and chairman of the board of directors. After serving 24 years in the professional services industry, David co-founded FCS GROUP in 1988 to fill a need for independent specialization in the field of utility rates and finance and management consulting. Having completed close to 900 engagements in his career, David is adept in all aspects of the firm’s practice areas and provides specialized expertise in water and sewer utility mergers, appraisals and acquisitions/divestitures.
David holds membership in several professional associations and is frequently called on to speak at conferences. He has recently presented on topics such as Indirect Cost Allocation Plans, Asset Management, Utility Capital Connection Charges, Fiscal Health and Financial Performance, and Cash Management and Rate Adoption. He has also served as an external board member for two regional environmental science consulting companies. David earned his bachelor’s degree in accounting from the University of Washington and is certified as both a Public Accountant and a Management Consultant.
Edward J. Cebron - Vice President & Principal
Ed Cebron co-founded the firm with David Findlay in 1988 to fill a need for independent specialization in the field of utility rates and finance and management consulting. Ed specializes in Utility Rates and Finance. He has managed and conducted more than 500 financial and economic analyses for municipal water, sewer, storm drainage and solid waste utilities. His work focuses on both traditional and innovative solutions and he is frequently asked to present at training seminars and conferences. He has recently presented on topics such as the What, Why and How of Utility Rate Setting; Water & Sewer Rate Structures; Septic Utility Formation, and Sustainable Utilities.
Ed has managed numerous citizen advisory committees, has served as a water district commissioner, and has served on a number of regional or purveyor committees. He maintains active membership in the Washington Finance Officers Association and the American Water Works Association. He holds a master’s degree in infrastructure planning and management from Stanford University and a bachelor’s degree in engineering science from Harvard University.
John Ghilarducci - Principal
John Ghilarducci is a firm principal and shareholder. John has a broad knowledge of public policy and finance and has performed hundreds of rate studies for water, wastewater, stormwater, transportation and parks systems. He has a thorough understanding of the institutional issues and options underlying the formation of utilities and the design of supporting rate and charge structures, and he has assisted several clients with stormwater and transportation utility formations.
John frequently leads public review or citizen advisory groups and speaks at conferences and seminars for various professional organizations, and he taught a statewide series of all-day training sessions on System Development Charges for the League of Oregon Cities Leadership Institute. John holds a master’s degree in public administration for organization and management from the University of Washington and a bachelor’s degree in economics from the University of Oregon.
Peter Moy - Principal
Peter Moy is a principal of the firm and leads our Management Consulting practice. Over his 30-plus-year career, Peter has developed a thorough knowledge of government operations and has helped numerous public agencies find innovative and workable solutions to become more effective in solving policy, financial, management, and operational issues. He is frequently called upon to speak at professional meetings and training seminars. He has recently presented on topics such as Performance Audits – Evaluating the Impact of Special Development Projects, Setting up an Ambulance Utility, Equipment Repair and Replacement, Performance Audit Practice & Results, and Indirect Cost Allocation - Balancing Cost Recovery & Equity.
Peter holds a master’s degree in business administration and finance and a bachelor’s degree in finance, organizational behavior, and industrial relations from the University of California, Berkeley. He is a member of the Washington Association of Sewer and Water Districts.
Karyn Johnson - Principal
Karyn Johnson is a shareholder and principal with the firm, where her practice focus is Utility Rates & Finance. She has completed over 200 consulting engagements encompassing water, wastewater, and stormwater programs. Karyn provides specialized expertise in water conservation rate structures and complex cost allocation issues for wholesale/unique customers. She has spoken at several conferences throughout the U.S. and Canada. Her recent presentations have included Transitioning to Universal Metering & Water Conservation Rates; Large and Unique Customers: Defining Costs and Structures; Basics of Cost of Service Rates; Financial Planning; Long-Term Financial & Rate Planning: Policies, Practices, and Tools for Successful Management; Rates, Reserves and Revenue: Where do you draw the line?, and Rate Forecasting for Small Water and Irrigation Systems.
Karyn is a member of the American Water Works Association, the British Columbia Water & Waste Association, the Water Environment Federation, and the Eastern Washington Water Alliance. She holds a master’s degree in business administration from Pepperdine University and a bachelor’s degree in business management from Franklin University.
Taree Bollinger, CPSM – Director of Marketing & Administration
Taree Bollinger is the director of marketing and administration and a firm shareholder. Taree has been with the firm for over 13 years and has over 30 years of total experience in marketing, communications and business processes. She oversees and directs the firm’s marketing, accounting, human resources, system administration, and facilities management activities. Taree has the ability to analyze organizational systems and effectively communicate recommendations for streamlining operational processes based on her prior experience as director of communications for an international non-profit association and manager of policy and procedures for two major northwest corporations.
Taree is a member of the Society for Marketing Professional Services. She also belongs to the Society of Human Resource Managers. She holds a bachelor’s degree in english from Washington State University and is a Certified Professional Services Marketer.
Pam Bissonnette – Special Projects Manager
Pam Bissonnette has over 30 years of experience in public works, utilities and environmental protection at the most senior level. Prior to joining the firm as a special projects manager, she served as Director of the Department of Natural Resources and Parks for King County, where she managed annual operating budgets in excess of $300 million and annual capital budgets exceeding $700 million. While at the City of Bellevue, Pam established and then ran the first comprehensive drainage utility in the nation, for which she received the national Charles Walter Nichols Award from the American Public Works Association. She also received an award from the governor as one of the 24 members of the state negotiating team that generated the “Chelan Agreement,” a new process for allocation of water within the state of Washington.
Pam holds a master’s degree in fisheries and a bachelor’s degree in microbiology from the University of Washington, where she also completed post-graduate studies in civil engineering. She has been engaged in over 20 publications and invited presentations nationally during the past 30 years.
Angie Sanchez - Sr. Project Manager
Angie Sanchez is a senior project manager for Utility Rates and Finance. Angie has over 14 years of experience and has provided financial services for water, sewer, stormwater, solid waste and electric utilities. Her project work includes multi-year financial planning, cost of service studies, rate design restructuring, capital/infrastructure planning, funding alternatives, cost benefit analyses, reserve analysis, and community education and involvement. She is often asked to speak at state and national professional conferences and has recently given presentations on topics such as Utility Rate Studies, Rates for Small Systems, Utility Rate Strategies and Techniques, Indirect Cost Allocation, and Asset Management Systems. She recently taught a one-day training seminar on Utility Rates for Washington Financial Officers Association.
Angie is a member of the American Water Works Association (Rates and Charges Subcommittee and the Standards Committee); the Washington Finance Officers Association, and the Oregon Municipal Finance Officers Association. She holds a bachelor’s degree in business administration/finance from Oregon State University.
Robb Grantham - Sr. Project Manager, CA Branch Manager 
Robb Grantham is a senior project manager and the California branch manager. He specializes in financial and management analyses for water, sewer stormwater, solid waste and transportation utilities. He has worked with over 60 municipalities in 13 states, including California, Washington, Oregon, Idaho, Montana, Nevada, Oklahoma, Texas, and Hawaii.
Robb is active in industry associations, including currently serving on the WateReuse Association’s Project Advisory Committee, which provides oversight for the development of a handbook for developing recycled water rates. He also recently published an article with the Underground Infrastructure Management Magazine on Recycled Water Rates and Cost of Service Allocations. In addition, he frequently provides public outreach, conducting workshops/presentations for city councils, county commissions, district boards, and stakeholder groups. He earned his bachelor's degree in government and history from Franklin and Marshall College.
E. Todd Chase, AICP, LEED AP - Sr. Project Manager, Economist
Todd Chase is a senior project manager and assistant Oregon office manager. Todd is an economist with over 23 years of experience in management consulting, financial analysis and economic analysis for public-sector clients. His experience includes management of over 150 impact studies, annexation studies, funding strategies, and capital facility plans, with
emphasis on growth management and sustainable “green” infrastructure. One of his specialties is providing detailed economic and fiscal impact assessments of the costs associated with planned public and private improvements.
A recognized leader in Oregon on economic development policy issues, Todd is an appointed member of Oregon’s DLCD Economic Development Planning Advisory Committee, and the Clackamas Economic Development Commission. He is certified by the American Institute of Certificated Planners and he is a LEED Accredited Professional. He holds a bachelor’s degree in economics from the University of Florida and completed masters-level coursework in finance at Johns Hopkins University.
Gordon Wilson – Project Manager
Gordon Wilson is a project manager with expertise in budget management, performance measurement, and financial planning for local governments. He has over 21 years of experience working in finance and management for the public sector, most recently as the accounting/treasury manager at the City of Bellevue, and as financial manager for the City of Portland Parks and Recreation. Gordon has been a speaker for Washington Financial Officers Association and Washington Recreation and Parks Association and has recently presented on topics including Measuring and Communicating the Impact of Parks and Up in the Air about Parks and Recreation Fees?
He holds an MBA degree from Harvard Business School, a master of public policy degree from Kennedy School of Government, and a bachelor’s degree in political science from Brigham Young University. From 1990 to 2004, he served as adjunct professor at Portland State University and Lewis & Clark College, where he taught graduate courses in government financial management and public budgeting.
Martin Chaw - Project Manager
Martin Chaw recently joined FCS GROUP’s Redmond office
as a project manager. Prior to joining the firm, he was a small
business owner and worked for seven years for the City of Redmond, Washington's finance department as a financial planning manager and a senior financial analyst. During that time, his responsibilities included facilitating development of biennial operating and capital budgets; providing ongoing monitoring and analysis of financial performance; supporting executive and legislative policy decision making through analysis of city programs, long-range financial planning, and assessing the impact of City programs on residents and businesses.
He has also served the Washington State Legislature and King County, where he held similar responsibilities as budget manager, senior management auditor, and fiscal analyst. In addition, he served as an adjunct faculty member for the Institute of Public Service at Seattle University, teaching coursework in the Public Budgeting Process. He holds a master's degree in public administration from Seattle University and a bachelor's degree from the University of Washington.
Dan Edds, PMP - Project Manager
Dan Edds is a project manager with FCS GROUP. Dan has been serving public sector clients for over 15 years by providing cost of service, operational improvement, and process re-engineering studies. He has provided these services for departments including land development, planning, public works, recreation, police, fire prevention, hazardous materials, GIS and library. His operational work has focused on problem solving and improvements for core business processes.
Dan authored the book Transforming Management, which has earned him recognition as a leading thinker in how performance management can transform public sector organizations from within. He is often called on to present at regional and national professional association conferences and is a regular contributor to The Journal of Cost Management. He holds a masters in business administration from the Albers School of Business at Seattle University and has additional graduate level training in Operations Management. He is certified as a Project Manager Professional (PMP).
Pam Heeke, CPSM – Marketing Manager
Pam Heeke is the marketing manager, she is responsible for the firm’s web site, marketing planning, public relations, promotional activity, marketing collateral, client relationship building, lead tracking, proposals and presentations. She has over 12 years of experience providing marketing communications for professional service firms working with the public sector.
Pam is a member and past chapter president of the Society for Marketing Professional Services. She holds a bachelor’s degree in journalism from Ball State University and is a Certified Professional Services Marketer.
Nihat Dogan – Project Consultant
Nihat Dogan is a project consultant. His expertise includes statistical modeling and forecasting, economic analysis, and financial planning and budgeting. He has performed several rate design and modeling, connection charge/impact fee reviews, and revenue requirement and cost of service analyses for cities and districts. As a management consultant, he has analyzed the financial practices and procedures of a municipal public works department. He has also given presentations on topics such as the What, Why and How of Utility Rate Setting and Utility Financial Reserves for the Washington Finance Officers Association.
Nihat is a member of the Institute of Management Consultants. He holds a master’s degree in business administration from Seattle University and a bachelor’s degree in economics from Middle East Technical University.
Heidi Wilde - Project Consultant
Heidi Wilde recently joined the Oregon office as a project consultant. Prior to joining the firm, she was a senior analyst for a global public finance company and prepared financial analysis and documentation for transactions totaling over $4 billion. She was responsible for presentations to rating agencies and investors in anticipation of pricing. She created and updated debt structuring models for municipal entities, including Utilities and Transportation Authorities. She also responded to client requests for debt structuring and refunding proposals while relaying updated economic news and reports. She has additional experience conducting municipal financial research and preparing application materials and financial models for grant and loan applications.
Heidi holds a master’s degree in public administration and financial analysis from the Marriott School of Management of Brigham Young University and a bachelor’s degree in international political economy from the University of Wisconsin.
Nicholas Almeida – Project Consultant
Nicholas Almeida is a project consultant. In this position, he is responsible for conducting financial forecasts, cost of service and cost allocation analyses, fiscal policy reviews, economic/financial feasibility analyses and financial modeling/quantitative analyses. Prior to joining the firm, Nicholas consulted in the areas of policy, financial and performance evaluation as a senior associate for a research and consulting firm in Los Angeles. Nicholas has also been a senior auditor evaluator for the California Bureau of State Audits, where he assessed the performance, compliance and cost-effectiveness of public sector entities and their activities.
Nicholas has a master’s degree in sociology with a concentration in organizational theory and a bachelor’s degree in public policy from Stanford University.
Chris Gonzalez - Project Consultant
Chris Gonzalez is a project consultant. Chris’s expertise is primarily oriented toward utility rate and related financial studies – his work to date includes standard cost of service rate studies, connection charge studies, and the derivation of specialized rate structures such as interruptible water service rates and wholesale water rates. He is also experienced with Washington State’s excise tax rules, having spent a substantial amount of time working with the Washington State Department of Revenue on excise tax audits on behalf of FCS GROUP clients around Washington State.
Chris has been a speaker for the Washington Financial Officers Association and recently gave a presentation on Utility Excise Tax Reporting Guidelines. He also published a two-part article in the Washington Association of Sewer and Water District's Pipeline on Understanding How Washington's Excise Tax Affects Water and Sewer Utilities. He holds a bachelor's degree in operations research and financial engineering and a certificate in engineering and management systems from Princeton University.
Samantha Holert - Project Consultant
Samantha Holert is a project consultant specializing in utility financial consulting. Her work has included cost of service, rate design, and financial planning as well as mergers and utility valuation analysis. Prior to joining the firm, Samantha spent a year with Boeing Integrated Defense Systems as a systems engineer.
Samantha serves on the Washington Financial Officers Association annual conference education committee. She has a bachelor's degree in electrical engineering from the University of Washington, where she also studied statistics, advanced mathematics, and business communication.
Courtney Black - Senior Analyst
Courtney Black is a senior analyst specializing in utility finances and general government fees. She is experienced in rate modeling and design, connection charges and system development charges, revenue requirements, wholesale rates and parity certification. In the area of general government resource enhancement consulting, she has experience with user fee and indirect cost recovery plans. Courtney has specialized expertise in preparing financial chapters for water, sewer, and stormwater comprehensive plans for cities, counties, and utility districts throughout the Northwest. Courtney graduated from Pacific Lutheran University, with a bachelor's degree in economics and political science.
Michael Dean - Senior Analyst
Michael Dean is a senior analyst focusing on analytical work in support of the firm’s utility rate and general government financial consulting efforts. He is skilled in rate design and modeling and system development charges, including policy recommendation for developer credits, area-specific charges, developer capital contributions, and incorporating future construction costs. He has a bachelor's degree in economics from Stanford University.
Sean Senescall - Senior Analyst
Sean Senescall focuses on analytical work in support of the firm’s utility rate design, indirect cost allocation and water reclamation analysis. Sean spent three and a half years at the Air Force Academy before transferring to the University of Washington to complete his bachelor's degree in economics.
Sergey Tarasov - Analyst
Sergey Tarasov is a financial analyst specializing in utility rate design and financial feasibility analysis. Prior to joining the firm, Sergey spent nine month with the Washington State Department of Ecology as an economist. He received his bachelor's degree in economics from the University of Washington, where he also studied statistics, econometrics, and advanced mathematics.
Matthew Mullen – Analyst
Matt Mullen is an analyst focusing on analytical work in support of the firm’s utility rate and general government financial consulting efforts. He holds a bachelor's degree in managerial economics and an associates degree in communications from the University of California, Davis.
Michael Kazanjy – Analyst
Michael Kazanjy is an analyst focusing on analytical work in support of the firm’s utility rate and general government financial consulting efforts. Mr. Kazanjy has previous experience analyzing financial data and developing models and sub-models to forecast earnings. He holds a bachelor's degree in economics from the University of California, Berkeley.
Catherine Magsino – Analyst
Catherine Magsino is an analyst in our management consulting practice. Ms. Magsino applies her strong analytical skills to support the firm’s public sector policy and financial analysis related to performance measurement, cost allocation, user fees, economic benefit analysis, program effectiveness and efficiency reviews, benchmarking studies, and organizational reviews for county, city and state government clients. She received her bachelor's degree in economics, chemistry, biochemistry, and business administration with a focus on human resource management from the University of Washington.
Case Kiyonaga – Analyst
Case Kiyonaga is an analyst with FCS GROUP focusing on analytical work in support of the firm’s utility rate and general government financial consulting efforts. Mr. Kiyonaga earned his bachelor’s degree in economics from Pitzer College in Claremont, California, where he studied statistics, econometrics, macroeconomic and microeconomic theory, financial economics, labor economics, and calculus. He is proficient with statistical programs as well as Microsoft Excel.
Diane Harmon - Office Administrator/Bookkeeper
Diane Harmon has been with the firm for 10 years. As office administrator/bookkeeper, she is in charge of all accounting functions, insurance compliance, contract paperwork stipulation, voice and data networks, and client billing.
Tarae Griffin – Marketing and Proposal Assistant
Tarae Griffin is a marketing and proposal assistant. She is responsible for updating the firm’s web site and collateral, coordinating rosters and proposals, scheduling conference and trade show activities, and providing marketing administrative support. Tarae holds a bachelor’s degree in Business Administration with a concentration in Marketing and a minor in Spanish. She studied abroad in Spain.
Kathy Lyons - Office Assistant/Project Assistant
Kathy Lyons is the office and project assistant; she provides project production support and is responsible for the reception area, inventory and supply, and billing support for the FCS GROUP team. She is also responsible for facility maintenance, organization, and décor.