Our Team

Meet the FEA Leadership Team

Meet the FEA team — a group of seasoned finance, accounting, technology, and operations professionals dedicated to helping businesses make smarter decisions with clarity and confidence. With decades of combined experience across industries such as real estate, insurance, financial services, and nonprofit operations, our leadership brings the strategic insight and hands-on support that empower clients to grow stronger, operate efficiently, and navigate complexity with ease.

Greg Rooney

Founder and CEO

Gregory Rooney CPA, MBA

Gregory Rooney, CPA, currently serves as a fractional CFO and consultant. From early on, Greg found inspiration in math, finance, and accounting, with a specialization in compliance transactions. His background in mathematics has helped him formulate solutions that break down complex problems. Over the course of three decades, he has developed a deep understanding of finance, accounting, and real estate. After leaving Arthur Andersen LLP and before entering the consulting world, Greg served as the Executive Vice President of FP&A, Divisional CFO, Controller, and also held roles in accounting policy and internal audit within Fortune 100 financial services companies.

Greg’s many accomplishments include driving the financial transformation of large multinational insurance companies, including building out teams and processes, setting accounting policy, implementing systems, and establishing more efficient closing processes using disruptive technology.

As CFO of one of the largest Low Income Housing Tax Credit (LIHTC) businesses, he oversaw the tax and GAAP accounting and established accounting policy for complex multi-tranched loan syndications as well as for guaranteed tax credits. Additionally, he revamped the property and partnership forecasting used in projections, valuations, and impairment analyses. Greg’s unique insurance and LIHTC background gives him valuable insight into both the LIHTC industry and one of its largest consumers. As part of this role, Greg developed complex models to determine cash flows and valuations for 1,100 real estate funds that included management-fee constraints, property-level lending, operating-deficit loans, multiple fee arrangements, and cross-collateralization between funds. These models were used to determine valuations based on cap rates or earnings multiples, as well as impairments. Greg also developed the accounting policies that determined return of capital vs. earnings.

A believer in the power of technology to accelerate progress, Greg was part of a team that developed one of the top investment accounting platforms in the insurance and asset-management industries. He established business specifications—including the accounting—for partnerships and private placements. Drawing on his experience and attentiveness to client pain points, he incorporated natural-language processing, waterfall computations, insurance accounting, LIHTC amortization, look-through capabilities, and workflow into the module. During his time at SS&C Technology, Greg wrote the specifications and completed the testing for a fund-accounting module that automated waterfalls (based on underlying agreements), valuation, distribution types, and NAV calculations.

In addition, Greg has focused his consulting practice on helping LIHTC and Section 8 developers and landlords obtain funding through banks, private equity, and government grants. In his spare time, Greg has been researching a way to obtain state tax credits associated with LIHTC housing in a manner that decreases the federal tax burden by utilizing charitable organizations and banks interested in CRA credits. This approach would ideally reduce the cost of capital used in LIHTC and Section 8 housing, helping stretch existing funding further to increase the number of families served.

Board Member, Strategy Coach and Start-up Strategist

Thomas McMackin MBA

Tom McMackin has been the founder and CEO of two successful software technology companies. OIS was sold to SS&C Technologies in 2005. Tom joined SS&C in 2005 when the company acquired Open Information Systems (OIS), where he was Chairman and CEO. He founded OIS in 1994 after holding several senior positions at Citibank in the Worldwide Securities Services and Financial Institutions groups. At OIS, Tom established the company as a leader in providing technology-based products to the world’s leading financial institutions, achieving over 95% market share of the daily turnover in the $350 billion money market business.

Mr. McMackin holds an undergraduate degree from Boston College and an MBA from Columbia University with a dual major in Finance and Operations Research. Tom has joined FEA as an expert in scaling start-up organizations, mergers and acquisitions, FinTech, corporate strategy, and coaching.

Thomas McMackin MBA

Commercial Real Estate

Michael Brach

Michael Brach is a commercial real estate professional with over a decade of experience in both finance and asset management across almost every asset class. Michael joined Vanke US in 2021 and is responsible for asset management of the east coast portfolio, which includes residential condominium developments, retail, and office assets in New York City.

Prior to joining Vanke US, Michael worked at Cofinance Group as the Director of Finance where he oversaw all accounting, budgeting, and business strategy for a portfolio or multifamily, office, hospitality, retail, and industrial assets across the US from New York to California.

He previously managed accounting and finance for a commercial real estate investment firm with multifamily, retail, and industrial holdings on the East Coast from Rhode Island down to Florida.

Michael studied accounting and finance at Drexel University in Philadelphia. In his free time, he enjoys playing tennis outdoors, spending time with his wife and two young children, and in the summer can be found at the Jersey Shore. He is also an avid Philadelphia sports fan, often attending games in both Philadelphia and at away venues.

Asset Management

Sean Carpenter

Sean Carpenter currently serves as Managing Director at Shamrock Development Associates.

Shamrock is a Consulting, Asset Management, and Development advisory firm working with clients throughout the United States. Clients include not-for-profit agencies, for-profit developers and an existing company portfolio. The company also provides non-profit clients with annual appeal support, grant application and business planning, construction management, project management and development oversight. Shamrock serves as an advisor to a number of companies that need assistance with finance operations of real estate transactions.

Sean Carpenter joined Conifer Realty in 2022 and currently serves as Senior Vice President, Development. In this role, Sean leads Conifer’s Development Team to achieve profitable implementation of all multi-state affordable low-income housing developments in both our existing northeastern states and expansion into new states in New England. He and his team are responsible for creating and executing affordable housing development, principally financed low-income housing tax credits (LIHTC), and workforce housing/mixed-income opportunities.

Prior to Conifer, Sean served as the Director of Development at Standard Communities – an affordable, workforce, and mixed-income housing company based out of Los Angeles, CA. Prior to that position, Sean was the Senior Development Manager at Affordable Housing and Services Collaborative, INC. after finishing his tenure as the Managing Director at Shamrock Development Associates.

With over 24 years of experience in development, entitlements, finance, and policy, Sean’s career in real estate began as an Acquisitions Officer for a Low-Income Housing Tax Credit syndicator. He then went on to serve as an Asset Manager at Mass Housing, where he was responsible for a portfolio of federally subsidized properties. He also worked as a Project Manager with a national development company focusing on preserving expiring affordable housing. In addition, he managed a development consulting firm assisting developers with comprehensive permitting, applications, and financing of affordable housing communities nationally.

Sean holds a B.A. in Political Science from the University of Massachusetts Dartmouth, an M.B.A. from the University of Massachusetts Boston, and a Certificate in Real Estate Finance from Boston University. Currently, Sean serves on the board for the UMass Dartmouth Alumni Association, the Grand Summit Home Owners Association in Newry, ME, and the St. Chrysostom Parish Vestry/Warden.

Sean

VP Accounting

Garrett Moran

Garrett Moran is a senior operations and finance executive with a distinguished record of accelerating growth, optimizing performance, and guiding organizations through large-scale transformations. With more than two decades of leadership experience across multi-unit operations, M&A, and entrepreneurial environments, he brings a disciplined, data-driven approach to strategic planning, organizational design, and long-term value creation.

Garrett recently served as Chief Operating Officer at Zuma Canyon Orchids, where he led enterprise operations, financial oversight, workflow optimization, and organizational alignment. He has driven cost-efficiency initiatives, implemented scalable processes, and executed change-management programs that position the company for sustainable growth

Prior to his COO role, Garrett spent nine years as Director of Financial Due Diligence and Acquisitions at National Veterinary Associates (NVA), where he played a pivotal role in one of the largest expansion phases in the veterinary healthcare sector. He led financial due diligence for more than 1,250 acquisitions, partnering closely with executive leadership, investors, and cross-functional teams to ensure disciplined underwriting and seamless integration. During his tenure, NVA grew from $200 million to over $6 billion in revenue—propelled in part by Garrett’s structured diligence processes, performance tracking systems, and strategic insights. He also directed first-year budgets and transition management, creating frameworks that informed FP&A and executive decision-making.

Earlier in his career, Garrett founded and operated The Online Store, overseeing strategic planning, operations, staffing, vendor negotiations, and growth initiatives for more than 16 years—experience that shaped his entrepreneurial mindset and operational fluency.

VP Human Resources

Benjamin Rios

Benjamin Rios is a Los Angeles native and emerging leader with over a decade of experience in human resources, public safety, and organizational operations. He recently graduated from California State University, Northridge with cum laude honors, earning his Bachelor’s degree in Communication Studies with a minor in Human Resources. He is currently pursuing his Master of Arts in Humanities, further strengthening his expertise in cultural analysis, ethics, leadership, and the human dimensions of organizational life.

Throughout his academic and professional journey, Benjamin has developed deep competencies in communication strategy, conflict management, interpersonal communication, and team leadership. His work in public safety—often involving high-pressure environments, complex chains of command, and diverse public interactions—has shaped him into a disciplined communicator who excels at bridging gaps, de-escalating conflict, and guiding individuals with dignity and clarity.

Benjamin’s human resources background includes hands-on experience in employee relations, policy interpretation, onboarding, performance evaluations, and fostering inclusive work environments. He has collaborated on training and development initiatives, improved organizational workflows, and supported staff through communication-centered leadership strategies that emphasize professionalism, accountability, and respect.

A dedicated father and first-generation college graduate, Benjamin brings a lived understanding of resilience, equity, and community support to every role he occupies. His personal story fuels his commitment to helping organizations create structures where people feel empowered, protected, and valued.

Benjamin brings to the Board a unique blend of HR insight, communication expertise, academic rigor, and service-driven leadership. His continued graduate studies expand his ability to think critically, understand diverse perspectives, and support mission-driven organizations in achieving lasting, people-centered impact.

Financial Planning & Analysis
Financial Planning & Analysis

SVP Affordable Housing and Debt

Jay Forest

SENIOR VICE PRESIDENT, AFFORDABLE HOUSING FINANCE

CFA Charterholder | 20+ Years Real Estate Finance Experience
A real estate finance executive specializing in affordable housing debt and equity transactions with over $4.4 billion in successfully closed financings. Extensive expertise spans LIHTC syndication (4% and 9% credits), agency debt placement (Fannie Mae, Freddie Mac, FHA), tax-exempt bond financing, and portfolio asset management. Career includes senior roles at a major national bank (8+ years as Vice President, Real Estate Capital), a leading insurance company managing multibillion-dollar LIHTC portfolios, and specialized consulting firms serving institutional investors and syndicators.

– LIHTC Transactions: Extensive experience with both 4% and 9% Low Income Housing Tax Credit structures, including syndication, investor relations, and compliance monitoring
– Agency Debt Products: Deep knowledge of Fannie Mae, Freddie Mac, and FHA/HUD lending programs, including product selection, underwriting standards, and execution processes
– Bond Financing: Comprehensive understanding of tax-exempt bond issuance, credit enhancement structures, securitization, and secondary market trading
– Regulatory Compliance: Expert knowledge of IRS regulations, HUD requirements, state housing finance agency rules, and LIHTC compliance frameworks
– Financial Structuring: Proven ability to create innovative capital stacks combining multiple funding sources including tax credits, bonds, conventional debt, and public subsidies
– Portfolio Management: Track record of successfully managing large-scale portfolios including performance monitoring, restructurings, and strategic repositioning
Combines deep technical expertise in affordable housing finance with practical transaction experience across the full capital stack. Recognized for ability to structure creative solutions for complex deals while maintaining strict adherence to regulatory requirements and investor return objectives.

VP Insurance Claims

Claudia Burke

Claudia Burke’s story begins in the Dominican Republic, where her love for people, culture, and creativity first took shape. Guided by curiosity and ambition, she eventually moved to New York to study Business Management at F.I.T., diving into a world where fashion, strategy, and global business naturally collided. Her interest grew into a fulfilling 12-year career, where she strengthened her operational skills, led diverse teams with care, and transformed underperforming stores into thriving, high-achieving destinations.

As a store manager, Claudia became known for using strategic profit-making tactics, practical coaching, and a people-first approach to the customer experience to turn around underperforming locations. She handled high-volume operations, directed incident investigations, ensured compliance, and trained teams on safety and policy. She also accurately documented situations and handled delicate consumer issues with professionalism. These experiences enhanced her communication abilities, improved her judgment, and prepared her for a career in claims.

After working in retail management for over a decade, Claudia felt drawn to a career that would allow her to combine her analytical skills with her passion for helping others through difficult times. She found that path in insurance. She is currently working on her CPCU after earning her Associate in Claims designation. With over seven years of expertise in personal injury protection, litigation, and property damage, she has built a career that challenges her to think critically while allowing her to show up with empathy when it matters most.

Today, Claudia helps guide people through some of the most stressful situations they’ll ever face. She develops clear, litigation-ready documentation, examines medical records, assesses treatment plans, and interprets coverage. She works directly with defense counsel, engages in settlement discussions, evaluates exposure, and ensures every decision is grounded in both policy language and regulatory requirements. Claudia approaches each claim with compassion, professionalism, and integrity, believing that every claim is connected to a real person with a real story.

She has worked closely with policyholders, lawyers, medical providers, and internal partners throughout her career to ensure that every decision is supported by evidence, compassion, and fair judgment. She is deeply committed to continuous learning—whether by embracing new technologies, adapting to changing regulations, or aligning with industry best practices. Growth is an essential part of her identity as a leader, not simply an element of her work.

Although Claudia’s journey from fashion to insurance wasn’t typical, each chapter reflects her dedication to growth, leadership, excellence, and empathy. She continues to build a career defined not just by her accomplishments, but by the compassion, integrity, and humanity she brings to every step of the journey.

Financial Planning & Analysis
Sam Eckelman

CIO System Design and Implementation

Sam Eckelman