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FMA's mission is to empower not-for-profit organizations with the knowledge and skills to successfully serve their constituents and fulfill their missions.
We offer a range of fiscal management, accounting, organizational and technology consulting services customized to the specific needs of each organization.
Like the organizations we serve, the multidisciplinary FMA team comprises a diversity of cultures, languages and educational interests.
We're here to help you. To find out more about any of our team members, click on the names below, or feel free to use the phone and fax numbers to contact any of us directly.
Hilda H. Polanco, Managing Director
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Hilda H. Polanco, CPA, CCSA® is Managing Director and founder of Fiscal Management Associates, LLC (FMA), a specialized consulting practice helping not-for-profit organizations create and maintain effective fiscal systems encompassing policies and internal controls, cost-efficient technology systems, and human resource infrastructure. Most recently, in order to address a critical need for the professional development of leaders in the nonprofit sector, she spearheaded the creation and fall 2007 launch of the FMA Institute.
A recognized expert in the independent sector, Hilda was invited by the New York Times Company to serve on the selection committee for the NYT Nonprofit Excellence Awards. She is an adjunct professor in Columbia University’s Department of Health Policy and Management and regularly conducts fiscal workshops for Columbia’s Institute for Not-for-Profit Management and New York State’s Department of Health AIDS Institute. She is the instructor for the Not-for-Profit Services Association’s Certified Nonprofit Accounting Professional (CNAP) program.
She serves on the Board of Directors of Governance Matters, is past president of the Not-for-Profit Services Association, and is a member of Metro NY Better Business Bureau Foundation’s Hispanic Advisory Committee. Other memberships include the American Institute of CPAs, New York State Society of CPAs and its Not-for-Profit Organizations Committee. Hilda was honored by WHEDCO in 2004 for outstanding leadership in the field of nonprofit finance and was the 2003 recipient of HISPANIC Magazine’s Latina Excellence Award in Community Service. She holds the Certification in Control Self-Assessment®, conferred by the Institute of Internal Auditors to practitioners who have proven their knowledge and are able to provide guidance on risk, controls, and business objectives.
Phone: 212-931-9240
FAX: 212-931-9241
Email: hpolanco@fmaonline.net
Andrea T. Mills, Director
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Andrea T. Mills, MBA, CPA, CCSA, Director of FMA, provides one-on-one consulting support to nonprofit Executive Directors and fiscal staff in financial management areas such as budgeting and cash flow analysis. Her support enables organizations to improve their fiscal operations by establishing effective policies and procedures and managing financial risk. She is also responsible for supervising FMA's outsourced accounting engagements, software consulting projects, and fiscal services to start-up organizations.
Andrea is a member of the American Institute of CPAs and the Institute of Internal Auditors, and is an adjunct professor at Columbia University's School of Continuing Education. She holds an MBA from Drexel University and a BBA from Temple University, where she graduated magna cum laude.
Andrea volunteers her time with Soroptimist International and is on the Board of Directors of Unifem/USA, NY Metro Chapter .
Phone: 212-931-9163
FAX: 212-931-9164
Email: amills@fmaonline.net
Jennifer Campayne, Manager, Fiscal Management Services
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Jennifer Campayne, CPA, MBA, Manager of Fiscal Management Services, brings senior-level fiscal management experience to her work with the fiscal staff of not-for-profit organizations. FMA’s clients benefit from both her understanding of the day-to-day management of accounting and her ability to work closely with other functional managers on issues of strategic importance to an organization’s growth and profitability. As a consultant, her role varies according to the needs of each client.
Jennifer comes to FMA with over twenty years of industry experience, most recently as the Controller of Teach for America. She has served as the Director of Finance and Controller at other organizations, and has several years experience as both an internal and external auditor. Jennifer holds an MBA in Professional Accounting from Fordham University in New York City.
Phone: 212-931-9224
FAX: 212-931-9296
Email: jcampayne@fmaonline.net
Stuart Cohen, Manager, Consulting and Training Services
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Stuart Cohen, Manager of Consulting and Training Services, leads FMA's consulting team and develops training programs and initiatives. He joined the FMA team from FITA (Fiscal Infrastructure Technical Assistance), a service division of MHRA (Medical and Health Research Association of New York City, Inc.), where as Deputy Director he developed and implemented FITA's technical assistance services. While there, Stu instituted an outcomes-based fiscal training model combining workshops with one-on-one consulting services. He also led FITA/MHRA's Common Cents training program, serving over 50 community-based organizations (CBOs) nationally for the Centers for Disease Control.
Stu has also served as Assistant Executive Director of the Momentum AIDS Project, a $3 million HIV/AIDS services CBO that provides meals, clothing and counseling services to New York City's low to no income people living with HIV/AIDS. He was responsible for government contract relations, agency strategic planning and corporate administration.
Phone: 212-931-9134
FAX: 212-931-9135
Email: scohen@fmaonline.net
Russell Pomeranz, Manager, Financial Advisory Services
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Russell Pomeranz, MBA, is Manager of Financial Advisory Services at FMA. Russ provides consulting support to nonprofit executives in financial management areas such as budgeting and financial analysis. His support enables leaders to improve their organizations’ financial health by understanding the true costs of their programs, enabling them to plan effectively for the resources necessary to carry out their missions.
Russ comes to FMA with over 20 years of nonprofit financial management experience, most recently as Chief Operating Officer / Chief Financial Officer and Treasurer of the Vera Institute for Justice. Prior to that he was the Director of Finance at the Council on Foreign Relations, and worked in a financial and administrative capacity at several arts organizations including the International Center of Photography, as well as Spence-Chapin Services to Families and Children. He serves on the Boards of Directors of the nonprofit organizations Job Path and MATA (Music at the Anthology), and is President of the Columbia County Historical Society.
Russ has published articles on the non-profit sector in publications including the New York Times and the Chronicle of Philanthropy. He holds an MBA from the University of Michigan, and a BA in Economics from Haverford College.
Phone: 646-202-9014
FAX: 646-202-9016
Email: rpomeranz@fmaonline.net
Kenneth Rogers, Manager, Professional Development Services
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Kenneth Rogers, MBA, is Manager of Professional Development Services at FMA. Ken is an authority on databases and database management, having conducted process reviews at Fortune 50 companies, government agencies, and not-for-profit organizations. He is a key team member on not-for-profit organizations' internal control assessment projects, performing internal control reviews with a particular focus on technology based systems, processes and policies.
Before joining FMA, Ken was Director of Professional Programs at Baruch College Continuing and Professional Studies, where he oversaw and developed education programs and program support systems. Prior to that, he was a software project manager at Accenture for over five years.
A graduate of Southeastern Louisiana University with a BS in Accounting, Ken received an MBA degree from Montclair State University in New Jersey. Having passed the CPA exam, he is currently working toward fulfilling the experience requirement to obtain a New York state CPA license.
Phone: 212-931-9288
FAX: 212-931-9287
Email: krogers@fmaonline.net
Willie Vega, Manager, Outsourcing and Software Solutions
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Willie Vega is a Manager of Outsourcing and Software Solutions at FMA. Willie is responsible for developing financial management and reporting systems, implementing accounting software programs and providing training on their use, and preparing organizations for audits. As a consultant, his role varies according to the needs of each client. Most often, he acts as the outsourced “controller,” overseeing bookkeeping staff, ensuring that financial systems are functioning as intended, and working with senior management to provide financial management reports for business performance analysis.
Before joining FMA, Willie was a senior staff auditor at ERE, LLP, where he planned and reviewed audits and prepared consolidated financial statements for businesses across a wide range of industries. He performed accounting reconciliations and analyses, and filed federal and state tax returns for clients.
Willie received his Bachelor of Science in Accounting from St. Thomas Aquinas College, Orangeburg, NY.
Phone: 212-931-9218
FAX: 212-931-9219
Email: wvega@fmaonline.net
| Name |
Direct Phone |
Direct Fax |
| Andrew, Eva |
646-403-8040 |
212-931-9296 |
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| Braver, Jonathan |
212-931-9294 |
212-931-9295 |
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Jonathan Braver is a Fiscal Consultant at FMA. Jonathan provides not-for-profit organizations with fiscal management services including budget development assistance, preparation and analysis of financial reports, grants and contracts management and reporting, audit preparation, and oversight and support of internal fiscal staff.
Before joining FMA, Jonathan was Director of Finance and Compliance at East Harlem Business Capital Corporation, a non-profit community development and financial services organization. At EHBCC he directed the full range of the organization's fiscal activities, including management of loan portfolios, preparation of budgets and audit schedules, financial reporting and analysis, and management of city, state, and federal contracts.
Jonathan received a BA in Business Management from SUNY New Paltz and holds a Certified Nonprofit Accounting Professional (CNAP) certificate.
Phone: 212-931-9294
FAX: 212-931-9295
Email: jbraver@fmaonline.net
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| Campayne, Jennifer |
212-931-9224 |
212-931-9296 |
(hide)
Jennifer Campayne, CPA, MBA, Manager of Fiscal Management Services at FMA, brings senior-level fiscal management experience to her work with the fiscal staff of not-for-profit organizations. FMA’s clients benefit from both her understanding of the day-to-day management of accounting and her ability to work closely with other functional managers on issues of strategic importance to an organization’s growth and profitability. As a consultant, her role varies according to the needs of each client.
Jennifer comes to FMA with over twenty years of industry experience, most recently as the Controller of Teach for America. She has served as the Director of Finance and Controller at other organizations, and has several years experience as both an internal and external auditor. Jennifer holds an MBA in Professional Accounting from Fordham University in New York City.
Phone: 212-931-9224
Fax: 212-931-9296
Email: jcampayne@fmaonline.net
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| Cheng, Jing |
646-202-9012 |
646-202-9013 |
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Jing Cheng is an FMA Associate Consultant. She provides our clients in the not-for-profit sector with outsourced accounting services including processing accounts payable and accounts receivable, processing payroll transactions, reconciling bank accounts and producing and analyzing financial reports. Jing also works with organizations on preparing for their external audits, including developing audit schedules, and in implementing financial reporting systems.
Prior to coming to FMA Jing worked as a bookkeeper at Jimmary Associate, Inc. She also served as bookkeeper at the not-for-profit organization Chinatown Manpower Project. Jing holds a Bachelors degree in Accounting from Baruch College in New York City and is a member of the Golden Key Society.
Phone: 646-202-9012
FAX: 646-202-9013
Email: jcheng@fmaonline.net
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| Cheng, Theresa |
646-403-8059 |
646-403-8060 |
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Theresa Cheng is an FMA Associate Consultant. She provides our clients in the not-for-profit sector with outsourced accounting services including analyzing and reconciling transactions, posting General Ledger journal entries, and assisting in the financial closing process. Her services help to give an organization’s leaders a clear and accurate picture of their financial situation, enabling them to make the most appropriate programmatic and operating decisions.
Prior to joining FMA, Theresa was the Accounts Payable Manager at Watermark Designs. Theresa holds a B.S. in Accounting from Baruch College in New York City, as well as a B.S. in Computer Science from Rutgers, The State University of New Jersey, and a Certificate in Bookkeeping from New York University.
Phone: 646-403-8063
FAX: 646-403-8064
Email: tcheng@fmaonline.net
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| Cohen, Stuart |
212-931-9134 |
212-931-9135 |
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Stuart Cohen, Manager of Consulting and Training Services, leads FMA's consulting team and develops training programs and initiatives. He joined the FMA team from FITA (Fiscal Infrastructure Technical Assistance), a service division of MHRA (Medical and Health Research Association of New York City, Inc.), where as Deputy Director he developed and implemented FITA's technical assistance services. While there, Stu instituted an outcomes-based fiscal training model combining workshops with one-on-one consulting services. He also led FITA/MHRA's Common Cents training program, serving over 50 community-based organizations (CBOs) nationally for the Centers for Disease Control.
Stu has also served as Assistant Executive Director of the Momentum AIDS Project, a $3 million HIV/AIDS services CBO that provides meals, clothing and counseling services to New York City's low to no income people living with HIV/AIDS. He was responsible for government contract relations, agency strategic planning and corporate administration.
Phone: 212-931-9134
FAX: 212-931-9135
Email: scohen@fmaonline.net
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| Jain, Dipty |
212-931-9268 |
212-931-9269 |
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Dipty Jain, CPA, Esq., Senior Consultant at FMA, assists FMA’s clients with developing an appropriate fiscal infrastructure and implementing effective fiscal policies and procedures and internal financial controls. Her legal experience coupled with her background in auditing and internal controls work gives her a comprehensive perspective when providing finance and operations guidance to not-for-profit organizations.
After graduating from The College of New Jersey with a B.S. in Accounting, Dipty worked as a public accountant at PricewaterhouseCoopers LLP. She also spent over four years performing domestic and international internal controls audits at Schering-Plough Corporation and Bristol-Myers Squibb Company. She holds a J.D. from Brooklyn Law School, where she was a Sparer Public Interest Law Fellow, and worked as a legal intern with the ACLU Women’s Rights Project and the Urban Justice Center’s Community Development and Domestic Violence Projects.
Dipty volunteers with Queens based Andolan, Organizing South Asian Workers and serves on the Board of Directors of the Third Wave Foundation as Chair of the Finance Committee. She has previously served on the Board of Directors of the New Jersey-based nonprofit, Manavi, an organization that works to end violence against women.
Phone: 212-931-9268
FAX: 212-931-9269
Email: djain@fmaonline.net
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| Knierim, Veronika |
646-403-8071 |
212-931-9296 |
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| Lumpp, Cathryn |
646-403-8042 |
646-403-8043 |
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| Mills, Andrea |
212-931-9163 |
212-931-9164 |
(hide)
Andrea T. Mills, MBA, CPA, CCSA, Director of FMA, provides one-on-one consulting support to nonprofit Executive Directors and fiscal staff in financial management areas such as budgeting and cash flow analysis. Her support enables organizations to improve their fiscal operations by establishing effective policies and procedures and managing financial risk. She is also responsible for supervising FMA's outsourced accounting engagements, software consulting projects, and fiscal services to start-up organizations.
Andrea is a member of the American Institute of CPAs and the Institute of Internal Auditors, and is an adjunct professor at Columbia University's School of Continuing Education. She holds an MBA from Drexel University and a BBA from Temple University, where she graduated magna cum laude.
Andrea volunteers her time with Soroptimist International and is on the Board of Directors of Unifem/USA, NY Metro Chapter.
Phone: 212-931-9163
FAX: 212-931-9164
Email: amills@fmaonline.net
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| Polanco, Hilda |
212-931-9240 |
212-931-9241 |
(hide)
Hilda H. Polanco, CPA, CCSA® is Managing Director and founder of Fiscal Management Associates, LLC (FMA), a specialized consulting practice helping not-for-profit organizations create and maintain effective fiscal systems encompassing policies and internal controls, cost-efficient technology systems, and human resource infrastructure. Most recently, in order to address a critical need for the professional development of leaders in the nonprofit sector, she spearheaded the creation and fall 2007 launch of the FMA Institute.
A recognized expert in the independent sector, Hilda was invited by the New York Times Company to serve on the selection committee for the NYT Nonprofit Excellence Awards. She is an adjunct professor in Columbia University’s Department of Health Policy and Management and regularly conducts fiscal workshops for Columbia’s Institute for Not-for-Profit Management and New York State’s Department of Health AIDS Institute. She is the instructor for the Not-for-Profit Services Association’s Certified Nonprofit Accounting Professional (CNAP) program.
She serves on the Board of Directors of Governance Matters, is past president of the Not-for-Profit Services Association, and is a member of Metro NY Better Business Bureau Foundation’s Hispanic Advisory Committee. Other memberships include the American Institute of CPAs, New York State Society of CPAs and its Not-for-Profit Organizations Committee. Hilda was honored by WHEDCO in 2004 for outstanding leadership in the field of nonprofit finance and was the 2003 recipient of HISPANIC Magazine’s Latina Excellence Award in Community Service. She holds the Certification in Control Self-Assessment®, conferred by the Institute of Internal Auditors to practitioners who have proven their knowledge and are able to provide guidance on risk, controls, and business objectives.
Phone: 212-931-9240
FAX: 212-931-9241
Email: hpolanco@fmaonline.net
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| Pomeranz, Russell |
646-202-9014 |
646-202-9016 |
(hide)
Russell Pomeranz, MBA, is Manager of Financial Advisory Services at FMA. Russ provides consulting support to nonprofit executives in financial management areas such as budgeting and financial analysis. His support enables leaders to improve their organizations’ financial health by understanding the true costs of their programs, enabling them to plan effectively for the resources necessary to carry out their missions.
Russ comes to FMA with over 20 years of nonprofit financial management experience, most recently as Chief Operating Officer / Chief Financial Officer and Treasurer of the Vera Institute for Justice. Prior to that he was the Director of Finance at the Council on Foreign Relations, and worked in a financial and administrative capacity at several arts organizations including the International Center of Photography, as well as Spence-Chapin Services to Families and Children. He serves on the Boards of Directors of the nonprofit organizations Job Path and MATA (Music at the Anthology), and is President of the Columbia County Historical Society.
Russ has published articles on the non-profit sector in publications including the New York Times and the Chronicle of Philanthropy. He holds an MBA from the University of Michigan, and a BA in Economics from Haverford College.
Phone: 646-202-9014
FAX: 646-202-9016
Email: rpomeranz@fmaonline.net
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| Rogers, Kenneth |
212-931-9288 |
212-931-9287 |
(hide)
Kenneth Rogers, MBA, is Manager of Professional Development Services at FMA. Ken is an authority on databases and database management, having conducted process reviews at Fortune 50 companies, government agencies, and not-for-profit organizations. He is a key team member on not-for-profit organizations' internal control assessment projects, performing internal control reviews with a particular focus on technology based systems, processes and policies.
Before joining FMA, Ken was Director of Professional Programs at Baruch College Continuing and Professional Studies, where he oversaw and developed education programs and program support systems. Prior to that, he was a software project manager at Accenture for over five years.
A graduate of Southeastern Louisiana University with a BS in Accounting, Ken received an MBA degree from Montclair State University in New Jersey. Having passed the CPA exam, he is currently working toward fulfilling the experience requirement to obtain a New York state CPA license.
Phone: 212-931-9288
FAX: 212-931-9287
Email: krogers@fmaonline.net
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| Ruiz, Martha |
212-931-9264 |
212-931-9265 |
(hide)
Martha Ruiz is a bi-lingual, full charge bookkeeper at FMA responsible for providing on- and off-site accounting and bookkeeping services including analyzing and reconciling disbursements, deposits and bank statements, posting General Ledger journal entries and inputting financial data. Martha is also responsible for preparing quarterly balance sheets, and year-end closings. Martha is skilled at using numerous accounting software programs including FUND E-Z, QuickBooks, Quicken and MAS 90.
Martha worked in a public accounting firm prior to joining FMA, and has a Business Administration degree from Mercy College, NY.
Phone: 212-931-9264
FAX: 212-931-9265
Email: mruiz@fmaonline.net
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| Southgate, Susan |
646-403-8074 |
646-403-8075 |
(hide)
Susan Southgate, MBA, SPHR, is a Senior Human Resources Consultant at FMA. Sue participates in infrastructure reviews and leads client engagements related to staff recruitment, organizational development, risk analysis and HR compliance. Sue has 25 years of experience in working closely with senior management personnel to align organizations’ HR practices with their organizational mission and goals.
Prior to joining FMA, Sue worked as a human resources executive for companies in a variety of industries, including finance, technology, and consulting. She holds an MBA from Fairleigh Dickinson University and a Bachelor of Arts in History from Gettysburg College.
Sue is a member of the Society for Human Resource Management and holds the Society’s SPHR (Senior Professional in Human Resources) designation.
Phone: 646-403-8074
FAX: 646-403-8075
Email: ssouthgate@fmaonline.net
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| Summers, John |
212-931-9133 |
212-931-9139 |
(hide)
John Summers is a Consultant at FMA in the areas of client assessment and program development. John works with nonprofit executives to help them define and understand their organizations' needs, and with other FMA team members develops proposals and programs to address those needs.
Prior to joining FMA, John worked with public policy research organizations as a research consultant and analyst, primarily focusing on issues of economic opportunity and political participation. He is active in numerous local nonprofit and faith-based organizations working for social and economic justice.
John holds a Master's degree in political science from Indiana University, and a B.A. from Transylvania University in Lexington, Kentucky.
Phone: 212-931-9133
FAX: 212-931-9139
Email: jsummers@fmaonline.net
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| Taylor, Benjamin |
646-403-8069 |
646-403-8070 |
(hide)
Benjamin Taylor is an Associate Consultant at FMA. Benjamin splits his time between business development and outsourced accounting services. As an Associate Consultant, he provides clients with outsourced fiscal management services including accounts payable, accounts receivable, payroll processing, bank reconciliation, and financial reporting packages. In addition, he develops service proposals and other client correspondence and keeps FMA’s clients apprised of developments in the not-for-profit sector.
Before joining FMA, Benjamin worked with Lambrides, Lamos, Moulthrop LLP where he was involved in business development and audits of nonprofits. He holds a B.S. in Business Administration.
Phone: 646-403-8069
FAX: 646-403-8070
Email: btaylor@fmaonline.net
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| Tonti, Jenni |
212-931-9140 |
212-931-9289 |
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| Vega, Willie |
212-931-9218 |
212-931-9219 |
(hide)
Willie Vega is Manager of Outsourcing and Software Solutions at FMA. Willie is responsible for developing financial management and reporting systems, implementing accounting software programs and providing training on their use, and preparing organizations for audits. As a consultant, his role varies according to the needs of each client. Most often, he acts as the outsourced “controller,” overseeing bookkeeping staff, ensuring that financial systems are functioning as intended, and working with senior management to provide financial management reports for business performance analysis.
Before joining FMA, Willie was a senior staff auditor at ERE, LLP, where he planned and reviewed audits and prepared consolidated financial statements for businesses across a wide range of industries. He performed accounting reconciliations and analyses, and filed federal and state tax returns for clients.
Willie received his Bachelor of Science in Accounting from St. Thomas Aquinas College, Orangeburg, NY.
Phone: 212-931-9218
FAX: 212-931-9219
Email: wvega@fmaonline.net
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| Walker, Brie |
212-931-9112 |
212-931-9157 |
(hide)
Brie Walker, Coordinator of Training and Human Resource Services at FMA, is responsible for coordination and logistical delivery of FMA's training and recruitment services.
She has a decade of experience on the program side of several arts, faith-based, and educational not-for-profit organizations.
Prior to joining FMA, Brie completed an M.A. in Educational Theatre at NYU. Her studies concentrated in Applied Theatre, a developing field that explores the application of theatre skills and techniques to non-theatre situations such as team building, conflict resolution, and action for social justice.
Brie is an active member of The Village Church in Greenwich Village and loves to perform any chance she gets.
Phone: 212-931-9112
FAX: 212-931-9157
Email: bwalker@fmaonline.net
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| Walker, Sarah |
646-202-9003 |
646-202-9004 |
(hide)
Sarah Walker, Associate Consultant at FMA, assists FMA's clients with developing an appropriate fiscal infrastructure and implementing effective fiscal policies and financial controls. Sarah also assists in the development of policies and procedures manuals and participates in the recruiting of staff for client organizations.
Before joining FMA, Sarah coordinated the volunteer tutor program at Literacy Partners, Inc., a nonprofit adult literacy provider. She also spent a year as an Americorps VISTA volunteer managing community development projects at Mercy Housing California. Sarah graduated from Tulane University with a BA in Political Science and holds an MPA in Nonprofit Financial Management from New York University's Robert F. Wagner School of Public Service.
Phone: 646-202-9003
FAX: 646-202-9004
Email: swalker@fmaonline.net
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| West, Dominique |
646-403-8063 |
212-931-9296 |
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| Woodson, Michele |
646-403-8076 |
646-403-8077 |
(hide)
Michele Woodson is an FMA Associate Consultant. She provides our clients in the not-for-profit sector with outsourced accounting services including processing accounts payable and accounts receivable, processing payroll transactions, reconciling bank accounts and producing and analyzing financial reports. Michele also works with organizations on preparing for their external audits, including developing audit schedules, and on implementing financial reporting systems.
Prior to joining FMA, Michele worked at Abrams Foster Nole & Williams, P.A., in Baltimore, MD, where she assisted nonprofits in developing and strengthening their internal control procedures, produced and analyzed financial statements and advised nonprofits on proper recording methods, and assisted in conducting client board meetings relating to financial information.
Michele received her Bachelor of Science in Financial Economics, and a Certificate in Accounting, from the University of Maryland, Baltimore County.
Phone: 646-403-8076
FAX: 646-403-8077
Email: mwoodson@fmaonline.net
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