President — Megan Salehli, ASA

Asterion —

Megan is a Principal at Asterion, where she specializes in valuation and economic damages and provides consulting services in a variety of matters requiring the investigation and evaluation of financial and economic data and determination of value.  She holds a B.S. in Business Administration with a concentration in economics from Drexel University’s LeBow College of Business. Megan has instructed business valuation courses for the Pennsylvania Institute of Certified Public Accountants and talked to various groups about forensic accounting and economic damages.


1st Vice PresidentTodd C. Jarden, ASA

Jarden and Associates —

Todd is the Principal of Jarden and Associates and is a Manager for Haverford Capital Advisors. Todd provides valuations of closely held businesses and intangible assets, as well as valuations for estate and gift planning, goodwill impairment testing, and for mergers and acquisitions.

Todd holds a B.S. in Engineering from Cornell University. He has made presentations to law firms, bar associations, and for master’s degree courses, and taught continuing education classes on business valuation and litigation support topics.


2nd Vice PresidentWalter O’Connell, ASA

Porto Leone Consulting LLC —

Walter has performed and managed cost segregation studies on hundreds of types of properties for a wide variety of clients for more than 15 years at Port Leone and over 25 years at his own Walter O’Connell Tax Services, LLC. His experience in tangible asset valuations for tax, book, insurance placement, due diligence, and business planning purposes spans several industries and geographies. Walter holds an M.A. in Economics from Montclair State University, and a B.S. in Finance and a B.A. in Economics from Kean University.

Secretary — John P. Carroll ASA

Murray Devine—

John’s primary responsibilities include the valuation of tangible fixed assets. He has over 30 years of dedicated valuation experience in the appraisal of various types of machinery and equipment. He has performed valuation engagements for purposes of allocating purchase price, ad valorem tax, asset-based financing, audit support, bankruptcy, leasing, impairment, interest expense apportionment, and insurance. John holds a B.S. in Business Administration, Management, from West Chester University.


Michael CunninghamTreasurer — Michael D. Cunningham, ASA

Benchmark Appraisal Group Ltd.—

Michael is a PA State Licensed Real Estate Salesperson at Higgins & Welch, a Philadelphia area real estate brokerage and a Licensed Real Estate Appraiser Trainee at the Benchmark Appraisal Group in Huntingdon Valley, PA.  He is working towards the ASA designation in Real Property.

Prior to joining Benchmark in 2018, Michael — who is ASA-designated in Business Valuation —  was a business appraiser for over a decade, most recently at Hempstead & Co.  He has a B.A. in History from the University of Pennsylvania and holds an M.B.A. in International Business from Temple University.

Past President — Sheila Gorman, ASA/IA

Financial Research Associates —

Sheila is a Managing Director at Financial Research Associates, where she specializes in the valuation of closely held entities and other litigation-related services. She has 25 plus years of broad experience including a specialization in business valuation with a concentration in intangible assets and entities with complex capital structures. Her experience also includes financial modeling/forecasting, auditing, and tax and other accounting services.

She holds a B.S. in Accounting and Finance from LaSalle University.