Principals
| Gregory Cabral, CPA, MST |
Michael A. Karolewski, CPA |
| Margaret Carlson, CPA, MST |
Patrick B. McAssey, CPA |
| Joseph V. Cavallaro, Jr., CPA |
Monica A. Motta, CPA |
| Paul P. Conniff, CPA |
Raymond F. Murphy, Jr., CPA |
| Diane Della Selva, CPA, MST |
Paul O'Brien, CPA, MST, CFP |
| Ann Marie Fillion, CPA |
Michael Pendergast, CPA, MST, ABV |
| Michael L. Hanna, CPA |
Donald P. Sullivan, CPA, MST |
| Nancy L. Henry, CPA, MBA |
Timothy J. Sullivan, CPA, MST |
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David J. Syner, CPA, MST |
Gregory Cabral, CPA, MST
Principal
Gregory Cabral combines his experience from almost three decades of public accounting – including a dozen years at national accounting firms Ernst & Young and KPMG – with in-depth know-how in private industry where he was the director of taxation and controller of one of Rhode Island’s legendary multinational manufacturers. His seasoned and practical approach guides his clients’ in both their day-to-day challenges and big-picture strategies that go beyond financial statements and tax documents.
Greg provides sophisticated tax planning and consulting for the firm’s multinational clients with interests domestically and internationally. As a trusted advisor and integral part of his clients’ management team, Greg prepares comprehensive domestic and international tax plans, performs research and development tax credit studies, and guides them through complex domestic and international acquisitions and complex business restructurings.
A graduate of Bryant University with a Bachelor of Science degree in Accounting and a Master’s degree in Taxation, Greg is a member of the American Institute of Certified Public Accountants; the Rhode Island Society of Certified Public Accountants; the Massachusetts Society of Certified Public Accountants; and has served on the tax committee of CPA Associates International. Top
Margaret Carlson, CPA, MST
Principal
With eighteen years of public accounting experience pertaining to real estate development projects, service enterprises, governmental/not-for-profit accounting and low-income housing tax credit projects, Margaret is responsible for the accounting and reporting services performed for many not-for-profit, real estate and service-related clients. She has extensive experience in accounting, auditing, tax and other related issues.
A graduate of Providence College with a Bachelor of Science in Business Administration, she holds a Masters of Science Degree in Taxation from Bryant University. She is a member of the American Institute of Certified Public Accountants. Contact Margaret at mcarlson@sullivanandcompanycpa.com Top
Joseph V. Cavallaro, Jr., CPA,
Principal
Joining Sullivan & Company in the recent merger with Syner, Cavallaro & Cabral, Mr. Cavallaro served as Audit Partner for that firm for more than 15 years. He was Senior Manager for KPMG Peat Marwick specializing in providing services to a number of public companies and other closely held businesses in Southeastern New England. Previously, he was the Chief Financial Officer of a jewelry manufacturer as well as a $300 million apparel wholesaler.
Joe has a Bachelor of Science Degree in Accounting from Providence College. Contact Joe at jcavallaro@sullivanandcompanycpa.com Top
Paul P. Conniff, CPA
Principal
With nineteen years of public accounting experience, Paul provides assurance and advisory services to clients in a wide range of industries, including manufacturing, distribution, construction, transportation, automotive, mining, health care, higher education and not-for-profit.
Paul holds a Bachelor of Science Degree in Accounting from Bryant University. He currently serves as a member of the American Institute of Certified Public Accountants and as a member of the Rhode Island Society of Certified Public Accountants. E-mail Paul at pconniff@sullivanandcompanycpa.com Top
Diane Della Selva, CPA, MST
Principal
As Director of the Quality Control Department, Ms. Della Selva is responsible for performing an independent technical review of all engagements to ensure compliance with accounting, auditing and attestation standards and HUD regulations and for Sullivan & Company's training initiatives. Diane has twenty-two years of public accounting experience with expertise in Section 8 housing projects, real estate development, construction and contractors, manufacturers, distributors, financial service companies, service-related entities and employee benefit plans. Diane spent six years in private industry, including two years in the corporate accounting department of a Fortune 500 company and four years in the controller's department of a bank.
Diane holds both a Bachelor of Science Degree in Business and a Masters of Science Degree in Taxation from Bryant University. She serves as a member of the American Institute of Certified Public Accountants and the Rhode Island Society of Certified Public Accountants. Contact Diane directly at ddellaselva@sullivanandcompanycpa.com Top
Ann Marie Fillion, CPA
Principal
With over twenty years of public accounting experience. Ann Marie provides accounting and consulting services to nursing facilities, retirement communities, and programs for the developmentally disabled. Ann Marie maintains a strong working relationship with state and federal regulatory agencies. She manages a variety of accounting and business advisory services for companies and health care industries.
Ann Marie is a graduate of Providence College with a Bachelor of Science Degree in Accounting. She currently serves as a member of the American Institute of Certified Public Accountants and the Rhode Island Society of Certified Public Accountants. She organizes and contributes to seminars on reimbursement and operating issues affecting nursing facilities. E-mail Ann Marie at afillion@sullivanandcompanycpa.com Top
Michael L. Hanna, CPA
Principal
With twenty-four years of public accounting experience, with particular expertise in mergers and acquisitions, Mike provides accounting, tax, business advisory and consulting services to a diversified clientele, including commercial real estate developers, construction companies, manufacturers and distributors. Mike specializes in serving as the firm’s liaison with lending institutions, providing strategic counsel, planning services, financial analyses and projections for clients.
Mike is a graduate of the University of Rhode Island with a Bachelor of Science Degree in Accounting. He serves as a member of the American Institute of Certified Public Accountants; the Rhode Island Society of Certified Public Accountants; the Rhode Island Builders Association; the Rhode Island Hospital Finance Committee; and Lifespan Property and Facilities Committee. Mike is past treasurer of the Executive Committee and former chairman of the Finance Committee for University of Rhode Island's Alumni Association. E-mail Mike at mhanna@sullivanandcompanycpa.com Top
Nancy L. Henry, CPA, MBA
Principal
Ms. Henry has twenty-two years of public accounting experience. Nancy is responsible for the accounting and reporting services for many real estate, construction, and distribution clients. She has extensive experience with most accounting, auditing and tax issues.
A graduate of the University of Rhode Island with a Bachelors of Science Degree in Accounting and a Masters Degree in Business Administration, she is a member of the American Institute of Certified Public Accountants. Contact Nancy directly at nhenry@sullivanandcompanycpa.com Top
Michael A. Karolewski, CPA
Principal
Mr. Karolewski has twenty years of public accounting experience pertaining to manufacturers, real estate development projects, service enterprises, forensic accounting, and bankruptcy work. Mike is responsible for the accounting and reporting services performed for many manufacturing, real estate and service-related clients. He has extensive experience in accounting, auditing, tax, and other related issues.
A graduate of Bryant University with a Bachelor of Science Degree in Business Administration, he is a member of the American Institute of Certified Public Accountants; the Rhode Island Society of Certfied Public Accountants; and the Northern Rhode Island Chamber of Commerce. E-mail Mike at mkarolewski@sullivanandcompanycpa.com Top
Patrick B. McAssey, CPA
Principal
Mr. McAssey has more than eighteen years of public accounting experience and is responsible for providing accounting and consulting services to skilled nursing facilities, retirement communities, residential programs for the developmentally disabled, and mortgage and title companies. He has extensive experience resolving issues related to field audits conducted by Blue Cross of Rhode Island and the Department of Human Services, providing assistance in the reparation of cost reports, rate submissions and appeals, as well as operating budgets, projections and forecasts. Patrick provides training to client personnel on the maintenance of Medicare statistics and billing techniques. He also oversees cost certification audits for companies obtaining HUD insured financing. Mr. McAssey is responsible for several pension plan audits, including preparation of audited financial statements and IRS Forms 5500.
A graduate of the University of Rhode Island, Mr. McAssey holds a Bachelor of Science Degree in Accounting. E-mail Patrick at pmcassey@sullivanandcompanycpa.com Top
Monica A. Motta, CPA
Principal
Ms. Motta serves as director of Health Care Services at Sullivan & Company. With twenty-five years of public accounting experience in the health-care field, Ms. Motta provides accounting and consulting services to skilled nursing facilities, home-health agencies, and other long term care organizations. Monica has extensive experience resolving issues related to field audits conducted by the Rhode Island Department of Human Resources. She provides assistance in the preparation of Certificate of Need and Change of Ownership applications and prepares rate submissions and appeals, as well as operating budgets, projections and forecasts. Monica coordinates new health-care law changes as they pertain to our client base and reviews pharmeceutical contracts for compliance with rebate provisions.
A graduate of the University of Rhode Island, Monica holds a Bachelor of Science Degree in Accounting. Contact Monica at mmotta@sullivanandcompanycpa.com Top
Raymond F. Murphy, Jr., CPA
Principal
With more than forty years of public accounting experience, Ray's time is spent involved in financial and general business consulting, including acquisitions, dispositions, reorganizations, financing, and mediations.
A graduate of the College of the Holy Cross with a Bachelor of Arts Degree, he holds a Juris Doctorate from Boston College Law School. Ray served as past president of the Rhode Island Society of Certified Public Accountants; as past chairman of CPA Associates International; and as past chairman of the Rhode Island Board of Accountancy. Ray is a past recipient of the Advocate of the Year Award granted by the United States Small Business Administration. Ray currently serves as chairman of the Business Development Company of Rhode Island. He is a member of the American Institute of Certified Public Accountants; the Rhode Island Society of Certified Public Accountants; and as a memebr of both the National and New England Association of Conflict Resolution. Contact Ray directly at rmurphy@sullivanandcompanycpa.com Top
Paul O'Brien, CPA, MST, CFP
Principal
Mr. O’Brien has twenty-five years of public accounting experience. As director of Tax Services, Paul provides business and individual tax planning services. He has extensive experience with partnerships, limited partnerships, S corporations, trusts, and most recently, limited liability companies. His experience includes health care, construction, housing, manufacturing, wholesale and real estate businesses. He effectively represents clients before federal and state tax authorities.
A graduate of the University of Rhode Island with a Bachelor of Science Degree in Accounting, he holds a Masters Degree in Taxation from Bryant University. Mr. O'Brien is also designated as a Certified Financial Planner with accreditation from the College for Financial Planning, Professional Education Program. Paul is a frequent lecturer at various professional seminars on tax updates, limited liability companies and coping with Internal Revenue Service audits. He is the author of tax articles for the Rhode Island Society of Certified Public Accountants newsletter and a member of both the American Institute of Certified Public Accountants and the Rhode Island Society of Certified Public Accountants. E-mail Paul at pobrien@sullivanandcompanycpa.com Top
Michael Pendergast, CPA, MST, ABV
Principal
Mr. Pendergast has twenty years of public accounting experience and tax work. As director of Valuation Services, Mike is responsible for the tax compliance and planning services for many clients. He has extensive experience with corporate, partnership, and individual income tax issues that affect his clients.
A graduate of Bryant University with a Bachelor of Science Degree in Accounting and a Masters Degree in Taxation, he is also Accredited in Business Valuation (ABV) by the American Institute of Certified Public Accountants (AICPA). A lecturer at various professional seminars, Mike is an affiliate member of the American Society of Appraisers. He is a current member of the American Institute of Certified Public Accountants and the Rhode Island Society of Certified Public Accountants. He is a member of both the Tax Section and the Management Consulting Section of the American Institute of Certified Public Accountants. E-mail Mike at mpendergast@sullivanandcompanycpa.com Top
Donald P. Sullivan, CPA, MST
Principal
With thirty years of public accounting experience, much of it meeting the accounting and consulting needs of not-for-profit organizations, Don provides advisory services on all aspects of taxation for organizations exempt under the Internal Revenue Code. This includes obtaining and retaining tax-exempt status. He is experienced in the design and implementation of accounting systems. He also provides guidance to clients on compliance with the regulations of various governmental agencies and other funding sources.
A graduate of the University of Rhode Island with a Bachelor of Science Degree in Accounting, Mr. Sullivan holds a Masters Degree in Taxation from Bryant University. A Trustee of the University of Rhode Island Foundation, Mr. Sullivan currently serves as Chairman of the Audit Committee and as a member of the Finance Committee for the University of Rhode Island's Alumni Association. He is the recipient of the 2002 Ram Award granted by the University of Rhode Island and was named Accountant of the Year in 1994 by the Department of Accounting at University of Rhode Island. Mr. Sullivan formerly served as both vice president and treasurer of the University of Rhode Island's Alumni Association. He is a former Director of the American Lung Association of Rhode Island and a frequent lecturer at various industry and professional seminars. Don is a member of the American Institute of Certified Public Accountants and the Rhode Island Society of Certified Public Accountants. Contact Don directly at dsullivan@sullivanandcompanycpa.com Top
Timothy J. Sullivan, CPA, MST
Managing Principal
As founder and Managing Principal of Sullivan & Company, Mr. Sullivan has thirty-one years of public accounting experience. Tim provides significant tax and consulting services for health care organizations and real estate developers. His experience includes assisting in the planning, development and operations of health care and health care-related organizations, and applications for Certificates of Need from the Health Services Council of the Rhode Island Department of Health.
A graduate of the University of Rhode Island with a Bachelor of Science Degree in Accounting, he holds a Masters Degree in Taxation from Bentley College. He is a former Chairman of the Rhode Island Board of Accountancy and was named accountant of the year in 1994 by the Department of Accounting at the University of Rhode Island. He currently serves as a trustee of the University of Rhode Island Foundation and is a member of the Advisory Board of the University of Rhode Island College of Business Administration. Formerly treasurer of the University of Rhode Island Alumni Association, Tim often lectures at various industry and professional seminars. He is a member of the American Institute of Certified Public Accountants and the Rhode Island Society of Certified Public Accountants. E-mail Tim at tsullivan@sullivanandcompanycpa.com Top
David J. Syner, CPA, MST
Principal
With thirty-four years of public accounting experience, with particular expertise in income and estate taxation, Dave provides accounting, tax, business advisory and consulting services to a diversified clientele, including manufacturers, distributors, restaurants and real estate. Dave specializes in serving as a liaison with lending institutions providing strategic council and planning services, financial analysis and projections for clients.
A graduate of Providence College with a Bachelor of Arts Degree in Mathematics, Dave holds a Masters Degree in Taxation from Bryant University and a Masters Degree in Business Administration from the University of Massachusetts. Dave served as managing partner of Syner Cavallaro & Cabral prior to their merger with Sullivan & Company; as Chief Financial Officer, AAi of Foster Grant; and as a senior accountant for KPMG Peat Marwick. Among Dave’s many affiliations, he serves as a member of Certified Public Accountants Associates International (CPAAI); as chairman of the Northeast Region for CPAAI; as president and treasurer of Providence College Alumni Board of Governors; as a member of the Finance Committee at Providence College; as treasurer of Governor Donald Carcieri's gubernatorial campaigns; and as chairman of Saint Mark's Church, Cranston, Rhode Island. Contact Dave dsyner@sullivanandcompanycpa.com Top
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