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 is a member of 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 is a member 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. He has assisted several clients with stormwater and transportation utility formations.
John frequently leads public review and citizen advisory groups, and speaks at conferences and seminars for various professional organizations. 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.
Angie Sanchez Virnoche - Principal
Angie Sanchez Virnoche is a shareholder and principal. Angie has over 15 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 has also taught a one-day training seminar on Utility Rates for the 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 and finance from Oregon State 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.
Robb Grantham - Senior Project Manager, California 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 active in industry associations including being an active member of the AWWA National Rates Committee and has served on the WateReuse Association’s Project Advisory Committee. He has also published an article with the Underground Infrastructure Management Magazine on recycled water rates and cost of service allocations. His analytical skills include performing revenue requirement and rate development analyses, financial forecasting, economic feasibility studies, engineering financial chapters, capital facilities charge/connection fee development, bond parity certification, utility formations, facility valuations, unit price analyses, and indirect cost and management studies. He earned his bachelor's degree in government and history from Franklin and Marshall College.
E. Todd Chase, AICP, LEED AP - Senior 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 Department of Land Conservation and Development (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 master's-level coursework in finance at Johns Hopkins University.
Don Ganer – Senior Project Manager
Don Ganer is a senior project manager in FCS GROUP’s Oregon office. He has over 28 years of experience in local government management, finance, and consulting. His professional career
has focused on enhancing and improving local government operations and management. Don has worked with more than
50 local government organizations to develop capital facilities plans, cost allocation funding plans for capital facilities, and
non-tax funding alternatives for operations and maintenance.
He has developed over 90 impact fees, and has provided training
on these fees for numerous local government staff members, officials, and legal professionals. He recently spoke at the 2008 National Impact Fee Roundtable on park impact fees and has also presented on the topic of transportation impact fees.
Don has extensive experience in organizational performance planning and review, quality management, and productivity analysis. His hands-on field experience in performance-based analysis encompasses a wide variety of local government operations including permitting, planning, budgeting, purchasing, contracting, facilities maintenance, public works, parks and recreation, sanitation, vehicle maintenance, and other local government functions. He holds a bachelor's degree in business administration from Texas A&M University.
Manfred Endres – Senior Project Manager
Manfred Endres is a senior project manager with FCS GROUP. He has over 27 years of accounting, financial reporting, budgeting, property taxation, and legislative analysis experience in the governmental and not-for-profit sectors. Mr. Endres has led cost of service studies and user fee engagements over the last 19 years. His range of project experience includes development and implementation of cost allocation models; system analysis, design, development, and implementation; program impact analysis; revenue maximization; and program management.
Mr. Endres brings experience from a variety of California based cities, counties, districts, and other jurisdictions and communities. His expertise includes the preparation and negotiation of central service cost allocation plans; cost studies in compliance with California propositions IV, XIII, and 218; preparation of local government annual financial reports, including the development of a relational data base for GASB 34 reporting; and audits and accounting process reviews. He has acquired his in-depth knowledge of government financial administration from his position as Assistant County Auditor-Controller in a northern California county.
Mr. Endres has been called to present on various topics which have included: Implementing the Financial Reporting Model under GASB 34; Automating California State Controller Reports; SB2557 – Implementation Guide for Local Agencies; and Cost Allocations and User Fees. Mr. Endres is also actively involved in the following organizations: League of California Cities; California State Association of Auditors and Tax Professionals; County Audit Chiefs Committee; County Supervisors Association of California; and the Municipal Finance Officers Associations in California, Oregon, Washington, and Colorado. He holds a bachelor's degree in business administration from California State University at Sacramento.
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 a master's degree in business administration from Harvard Business School, a master's degree in 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 is a project manager at FCS GROUP. Martin has over
20 years of professional experience in state, local and regional governmental finance and policy analysis. His current areas of practice include utility and management consulting, with a particular focus on budgeting, financial planning, and program evaluation.
Martin's background includes serving as the budget manager for
the State of Washington Employment Security Department where
he facilitated development of the agency’s biennial budget and worked closely with its management team on performance measures, earning him and the agency’s team an award from the Governor’s office. Other positions include fiscal analyst for the Washington State Senate Committee on Ways and Means; senior management auditor for the Washington State Joint Legislative Audit and Review Committee; financial planning manager for the City of Redmond, Washington; and financial analyst for the King County Council and Executive’s Budget Office. 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 is certified as a Project Manager Professional (PMP) and holds a master's degree in business administration with additional graduate level training in Operations Management from Seattle University and a bachelor's degree in Theology from Seattle Pacific University.
Nihat Dogan – Project Manager
Nihat Dogan is a project manager. His expertise includes statistical modeling and forecasting, economic analysis, and financial planning and budgeting. He has performed reviews of rate designs and modeling, and connection charges/impact fees. Nihat has also prepared 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 presented 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.
Nicholas Almeida – Project Manager
Nicholas Almeida is a project manager. 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.
He has a master’s degree in sociology with a concentration in organizational theory and a bachelor’s degree in public policy from Stanford University.
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 13 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.
Chris Gonzalez - Project Consultant
Chris Gonzalez is a project consultant. Chris’s expertise in 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. Chris 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 presenting 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. Chris 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.
Nathan Reese - Project Consultant
Nathan Reese is a project consultant focusing on analytical work in support of the firm’s management consulting efforts. His previous experience includes positions as a senior budget analyst and management analyst for local government. Nathan has worked with several city departments, including transportation, and has performed various municipal/legal research functions. He has coordinated department narratives, prepared and analyzed data, and written various citywide performance reports. As an intern, he ran city surveys on animal control and police services.
Nathan has a master's degree in public administration from the Maxwell School of Syracuse University and a bachelor's degree in international politics from Brigham Young University.
Michael Dean - Project Consultant
Michael Dean is a project consultant 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. Michael is involved with the Infrastructure Assistance Coordinating Council (IACC). He has a bachelor's degree in economics from Stanford University.
Sergey Tarasov - Project Consultant
Sergey Tarasov is a project consultant specializing in utility financial (rate) consulting for water, sewer, stormwater, and electric utilities. His area of expertise focuses on customer statistics analysis, creating customer specific profiles to aid in detailed load forecasting, revenue requirement analysis, cost of service allocation, rate design analysis, and unit cost determination. His extensive modeling experience allows for tailoring each model to meet individual client needs and facilitates the generation of sensitivity analyses for selection of the optimum rate strategy. Prior to joining the firm, Sergey spent nine month with the Washington State Department of Ecology as an economist. He is a member of the Partnership for Water Conservation (PWC) and Northwest Public Power Association (NWPPA) and has presented at conferences on the topic of conservation-based rates. He received his bachelor's degree in economics from the University of Washington, where he also studied statistics, econometrics, and advanced mathematics.
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. She graduated from Pacific Lutheran University, with a bachelor's degree in economics and political science.
Sean Senescall - Senior Analyst
Sean Senescall is a senior analyst. He focuses his analytical work on 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.
Matthew Mullen – Senior Analyst
Matt Mullen is a senior 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 associate's degree in communications from the University of California, Davis.
Michael Kazanjy – Senior Analyst
Michael Kazanjy is an senior analyst focusing on analytical work in support of the firm’s utility rate and general government financial consulting efforts. Mike 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 with FCS GROUP. Ms.Magsino applies her strong analytical skills to support the firm’s public sector policy and financial analysis related to rate studies and design, revenue requirements, cost of service, connection charges and system development charges, and consolidations for the water, sewer, and stormwater utilities of 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.
Amy Florence – Technical Writer
Amy Florence is a technical writer. She is responsible for writing and editing proposals, technical reports, and marketing collateral. She also assists with developing and updating the firm’s style guide and templates and is responsible for training and monitoring compliance. Amy has a bachelor’s degree in English from the University of Washington and nearly three decades of writing and editing experience for a variety of industries.
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 Coordinator
Tarae Griffin is a marketing coordinator. 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. She serves on the Washington Financial Officers Association annual conference education committee and the Washington Association of Sewer and Water Districts public relations committee. Tarae holds a bachelor’s degree in business administration with a concentration in marketing and a minor in Spanish from Northern Arizona University. 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. Kathy is also responsible for facility maintenance, organization, and décor.