Mary Spina Wheeler is a NACUBO FARM author and project consultant. She is also the owner of MS Wheeler Financial Services, providing financial and operational services to higher education and other nonprofit organizations. She was prevsiously the Assistant Vice President for Finance at Stevens Institute of Technology, and has also served in financial positions at Cornell University, St. Lawrence University, Skidmore College and the Arizona State University Foundation. Mary is the author of NACUBO's Guide to Unitizing Investment Pools, (Second Edition). She is a past member and chair of the NACUBO Accounting Principles Council, and was the 2012 winner of the Daniel D. Robinson award. She has a B.S. in Accounting from SUNY Oswego and holds a CPA license from New York State.