Matthew McCullough, EA is a Tax Controversy Principal at Grassi. He works across a variety of industries including but not limited to Construction, Architecture & Engineering, Manufacturing & Distribution, Real Estate, and Not-For Profit. Matthew is proficient in tax audits for the IRS, New York State, New Jersey, Connecticut, California, Florida, Texas, and many others. His areas of specialty include sales tax audits, franchise tax audits, corporate tax audits, individual tax audits, Department of Labor audits, and NYSIF audits. Matthew and his team also conduct SALT nexus reviews for taxpayers to ensure they are in compliance with the new Wayfair rules. Prior to joining Grassi, Matthew spent four years in private industry as a Tax Manager. Matthew was also in the Corporate Tax Department at a Big Four firm for five years as well. Matthew was responsible for all functions of the tax department. As a Tax Controversy Principal, Matthew successfully assists clients with serious tax issues and IRS notification issues and has significantly helped reduce their financial liabilities. Matthew is a member of the American Institute of Certified Public Accountants (AICPA), New York State Society of Certified Public Accountants (NYSSCPA), and the National Organization of Enrolled Agents. Matthew lead’s the firm’s effort in the donation of toys to the U.S. Marine Corps Toys for Tots Toy drive. Matthew received his Bachelor of Science degree in Accounting from Fairfield University. During his time at Fairfield, Matthew was a member of the Accounting Honor Society, Irish Society as well as a member of the Connecticut Society of CPAs.

Timothy John (TJ) Beary, Jr., is a Partner at Grassi and the State and Local Tax (SALT) and Tax Controversy Practices leader. Based in the Chelmsford office, he brings 20 years of experience in diverse state and local tax matters, specializing in compliance and reporting, strategic advisory, tax technology, risk mitigation, and controversy resolution. TJ is recognized for his ability to create high-performing teams, implement process improvements, and build trusted relationships with stakeholders at all levels. His proactive approach to leadership enables him to integrate innovative tax solutions and achieve operational excellence in complex tax environments. Before joining Grassi, TJ served as a Partner at Baker Tilly, with expertise in specialty tax and state and local tax. He delivered various SALT services across various industries, promoting revenue growth and enhancing client satisfaction. Prior to Baker Tilly, TJ was a Senior Manager at two Big 4 firms, overseeing multistate tax compliance, reporting, and advisory services. He also has experience collaborating with his clients to design and implement tax-saving solutions, conduct nexus studies, and manage M&A tax due diligence projects.

John is the Managing Director of CBIZ Technology’s Cybersecurity Practice, where he leads the firm’s strategic advisory, assessment, and compliance services across a diverse range of industries. With more than 24 years of cybersecurity leadership, John has overseen hundreds of high-impact engagements, helping clients navigate complex risk landscapes with clarity and confidence. A recognized authority in cybersecurity governance, AI risk management, and data privacy, John advises organizations on building resilient security programs that align with trusted frameworks, comply with emerging regulations, and fulfill contractual and regulatory obligations. His expertise includes guiding the secure use and development of AI-enabled platforms, ensuring they meet evolving standards for model transparency, ethical use, and privacy protection. John has served as Virtual Chief Information Security Officer (vCISO) to dozens of organizations, including several that reached $1 billion+ valuations during his tenure—driven in part by the security maturity and compliance readiness he helped build. As host of the acclaimed “Virtual CISO” podcast, he shares frontline perspectives on emerging threats, regulatory shifts, and the evolving intersection of cybersecurity, privacy, and artificial intelligence.

As our firm’s Principal of Tax Technical, Jess serves as a key resource on tax legislation, technical guidance, and policy developments that impact our clients’ businesses. Jess oversees our specialized tax technical teams, ensuring they deliver innovative, consistent, and practical solutions. She closely monitors the evolving legislative and regulatory landscape to provide clients with clear, actionable insights that drive informed decision-making. Since beginning her career in 2012, Jess has developed a deep expertise in tax, compliance, and policy consulting, ensuring that our firm and clients stay ahead of the curve. Jess also leads thought leadership initiatives, including webinars, articles, and presentations, and spearheads tax technical education programs for both internal teams and clients, fostering excellence across all practice areas.

As a Principal with over 9 years of experience in public accounting, Alicia specializes in review and compilation engagements within the construction and real estate industry and employee benefit plan audits. Her analytical prowess and industry-specific knowledge contribute to accurate financial insights. A dedicated professional, Alicia navigates complex financial landscapes, earning a reputation for precision and reliability. Outside of work, Alicia thrives on community engagement and volunteering. Whether contributing to local causes or events, she finds joy in making a positive impact. Additionally, Alicia embraces the outdoors, often taking leisurely walks with her dogs. Balancing altruism with personal well-being, she values community connections and nature’s simple pleasures.

Mark Zelko focuses his practice on litigation, dispute resolution, construction and development, and real estate transactions and management. Mark serves as East Coast Chair of the Construction Practice Group. For over 25 years, Mark has practiced in the areas of complex commercial and shareholder litigation, construction law, real estate, and commercial transactions. He has counseled and represented clients in a broad range of industries ranging from multinational Fortune 500 and publicly-traded companies to startup ventures and small businesses. Given his extensive litigation & transactional experience, Mark often serves as outside general counsel to his clients. Mark works closely with his clients as soon as potential litigation emerges to resolve claims within the client’s fiscal constraints and business objectives. His experience in complex litigation provides him with a unique perspective and invaluable insight in negotiating construction, real estate, and commercial transactions for his clients so that they may avoid transactional pitfalls and reduce the risk of adverse litigation in these ventures. Mark has successfully represented clients in state and federal courts, appellate courts, and in arbitration proceedings and mediation. In his litigation practice, he focuses on complex commercial and shareholder litigation matters, including construction litigation, shareholder derivative actions in closely held corporations, “business divorce” and partnership disputes, breach of contract claims, and commercial lease actions. In his construction practice, Mark routinely represents developers, property owners, general contractors and subcontractors, and utilizes this wide experience to counsel his clients so that they may confidently navigate the challenges and risks of each project. He advises clients in all aspects of construction during the course of their projects, including change order issues, delays, nonpayment claims and liens, defective construction, project close-out issues, and termination. Mark also counsels project owners and adjacent owners regarding access to neighboring properties for construction projects and negotiates license agreements for access and protection under the RPAPL §881 framework. In the arena of construction litigation, Mark has litigated a myriad of construction matters, including defective construction, delay damages, lien and payment disputes, trust fund diversion claims, improper underpinning of adjacent buildings and RPAPL §881 actions for access to and protection of adjacent properties during construction. Mark speaks fluent Italian and holds dual citizenship between the United States and Italy. He has spent considerable time in Italy and his understanding of the culture and business environment provides him with a unique perspective in representing both Italian clients doing business in the United States and American clients doing business in Italy and the European Union.

Nancy has over 35 years of experience from the construction industry, where she spent the last 27 years at Aon, establishing strong client relations throughout the market. Nancy has spent her career being responsible for establishing, managing and growing a broad range of surety bond programs, and has experience in subcontractor default insurance. Nancy specializes in a broad range of traditional and unique performance security solutions. She holds a Chartered Property Casualty Underwriter (CPCU) designation, as well as an Associate in Fidelity and Surety Bonding (AFSB) designation. Nancy is the current President of Women in Surety (WIS).

Ronald J. Eagar is the President of Grassi & Co. Certified Public Accountants, PC and is a member of the firm’s Executive Committee. He offers more than three decades of experience in both public and private accounting. Ron’s expertise extends beyond the traditional areas of accounting and taxation and he serves as a comprehensive business advisor to all his clients. He serves as a trusted advisor to companies in a broad range of industries, including construction, real estate, not-for-profit, transportation, import and export, wholesale distributors and high net worth individuals. Ron uses his extensive knowledge of internal controls and financial procedures to guide public and not-for-profit organizations through the stringent and rigorous process of Sarbanes-Oxley compliance. In addition, he has developed an innovative software program that has been instrumental in the firm’s construction consulting practice. Ron frequently lectures on accounting and taxation issues for industry trade organizations, and he has written many professional articles. Ron is active in numerous accounting and industry trade associations, including the American Institute of Certified Public Accountants (AICPA) and the New York State Society of Certified Public Accountants (NYSSCPA). He is a past president of the Suffolk Chapter of NYSSCPA, and he is a member of the Construction Contractors Committee. He was the treasurer of the Long Island Chapter of the Construction Financial Management Association (CFMA), where he provides training and guidance to local CEOs and management personnel. Ron also makes time to support his community by serving philanthropic organizations. For more than 15 years, he has served as the treasurer for the board of directors of Mercy Haven, a not-for-profit organization that provides housing to mentally challenged individuals in Nassau and Suffolk Counties. In addition to his CPA licensure, Ron holds distinction as one of the first in the country to earn the exclusive designation of Certified Construction Industry Financial Professional (CCIFP). He has a Bachelor of Business Administration degree from Hofstra University.

Bio to follow....

Christopher Kelly, CPA, is an Accounting and Audit Partner at Anchin, Block & Anchin LLP and a member of the Firm’s Architecture & Engineering and Construction Industry Groups. Chris has more than 14 years of experience advising clients on complex audit and tax matters as well as accounting systems and other financial matters. With an extensive background in both individual and corporate tax matters for closely held businesses, Chris works with his clients to ensure their tax strategies align with the business’s short and long term goals. His expertise extends beyond traditional compliance services, allowing him to counsel clients not only on tax matters, but on ways in which to improve their business model and increase efficiencies in both management and operations. Chris is a native of the Philadelphia area and a graduate of York College of Pennsylvania. Chris began his career at a regional firm in the Philadelphia area before joining Anchin in 2003. He is a member of the American Institute of Certified Public Accountants (AICPA), the Associated General Contractors of America (AGC), the Construction Finance Management Association (CFMA), and the Westchester County Association (WCA). Chris is also the President of the New York City Surety Association in 2020.

Stephen M. Cerruto is a senior manager in the Tax & Business Services department in the Firm’s Melville office, providing tax, accounting and consulting services to businesses and individuals. He advises clients in many different industries, with a primary focus in the construction and real estate industries, privately held businesses, and their owners. After beginning his career in financial statement audit, Mr. Cerruto switched his focus to taxation and has spent the majority of his career understanding and interpreting taxation code and how to apply it in the most advantageous manner for his clients. Thanks to unique experiences in his career, he has a strong foundation in understanding the tax code, its impacts, and visualizing five steps ahead of a transaction to understand the ripple effect of a given decision. Mr. Cerruto shares this knowledge with his co-workers, giving internal training on technical issues, as well as speaking at events for various groups in the construction industry. He has been a contributor to Marcum’s Year-End Tax Guide and has been involved in the AICPA’s CPA Evolution Initiative, a program to transform the CPA licensure model to match today’s rapidly changing role of the CPA.

Brian Nuzio is a managing director in the Firm’s Assurance Services group and co-leader of its New York Construction Service group. He has extensive experience in reviewing and analyzing financial information for construction contractors, architects, engineers and consumer and industrial products corporations. As a trusted advisor, Brian helps clients develop strategies that lead to sound financial decision-making. Brian is a frequent contributor to industry organizations and publications on accounting and auditing matters for construction companies as well as professional development courses.

Matt Gallo is the Executive Vice President at BankUnited responsible for leading the bank’s Corporate Lending Division in the Northeast region of the United States. Matt has over 23 years of commercial & corporate banking experience serving lower to upper middle market companies across diversified sectors including contracting, manufacturing & distribution, business & professional services, and healthcare among others. Matt has spent 8 years at BankUnited and has previously worked at Commerce Bank, Capital One and First Republic in various underwriting and relationship management roles. Matt also currently sits on the advisory board of Cristo Rey Brooklyn, a parochial school in Crown Heights that serves socio-economically disadvantaged children and provides them with traditional Catholic School education and Corporate Work Study programs.  Matt was born and raised in Long Island NY, earned his Bachelor’s Degree at Providence College, and currently resides in Wilton, CT with his wife Jaclyn and four boys. Matt is an avid sports fan (Knicks, Giants, Yankees, Rangers) and spends much of his free time coaching and watching his kids play football, baseball, basketball, and lacrosse.