ANNUAL CONSTRUCTION UPDATE

John Gallo | National Construction Leader | UHY LLP

John Gallo is an active member of the Tax Department and leading member of the firm’s National Construction Practice. He has extensive knowledge of tax compliance issues, federal tax planning, state and local taxation, business forecasts and projections, strategic planning, and business plan preparation for startup and distressed companies. John specializes in Internal Revenue Code Section 460 guidance and construction revenue recognition methods such as percentage of completion, completed contract, and accrual less retainage. Additionally, he develops internal programs to train professional staff in regard to various accounting and taxation matters in the construction industry.

John is Host and Chairperson of the UHY LLP Annual Construction Outlook, and Executive Editor and Contributor of the UHY LLP Construction Insider quarterly newsletter. He is also a frequent presenter and speaker.

Mike Kulka | Principal Engineer | PM Environmental, Inc.

Mike Kulka is the Principal Engineer and Vice President of North American Business Development at PM Environmental, a Pinchin Company and has served clients throughout the United States since 1989. He specializes in Environmental Due Diligence and Brownfield Development, portfolio management, managing and securing state remediation funds, mergers and acquisitions, and transactional real estate and development. Kulka is the national client manager for numerous Fortune 100 financial institutions, retail chains, industrial conglomerates, and real estate developers.

He has managed multiple large scale commercial, retail, and industrial redevelopments involving multiple service lines within the company. Kulka has presented on national panels within the environmental industry on topics such as Environmental Due Diligence, Brownfields, Leaking Underground Storage Tank (LUST) Fund, PFAS, and environmental compliance.

John Moore PhD, CPA | Chair of Finance and Economics Department | Walsh College

Dr. John Moore originally joined the Walsh faculty as an adjunct professor in the finance and economics department in 1994, later becoming a full time member in 2008. Dr. Moore has taught nineteen different courses during his tenure at Walsh in the finance, economics and accounting programs. His research interests include business and economic history, economic policy and the State, trade policy, business cycles, the history of capital markets, monetary and fiscal policy, and commercial real estate.

Dr. Moore earned his CPA license and worked for the international accounting firm of Coopers & Lybrand. He spent most of the following twenty-five years in the private sector in an executive role, being named chief financial officer at age thirty-one to the largest industrial real estate developers in Michigan and later serving as CFO of other private commercial real estate entities holding investments throughout the United States. During this time he was, among other duties, primarily responsible for debt capital financings exceeding $750 million and commercial real estate acquisitions and divestitures exceeding $250 million.

He has been previously involved as faculty advisor to Walsh’s ACG Cup program and is presently the faculty advisor of the College’s Investment Club. John also presently serves as president-elect of the Economic and Business History Society, in international organization of scholars founded in 1975. He also serves on the boards of Cedar Real Estate Investments, LLC, a Michigan based commercial real estate investment company, and the Center for the Study of Citizenship.