Meet the MSPC Family
Our Leadership: Guiding with Expertise and Vision.
At MSPC, our strength lies in our people. With over 70 dedicated professionals, we combine decades of experience with a personal touch, ensuring every client receives tailored solutions and unwavering support.
Jon S. Gagliardi, CPA, PFS
Managing Principal
Executive Committee Member
jgagliardi@mspc.cpa
908 272-7000
ext.3710
Jon Gagliardi has over 40 years of experience providing auditing, accounting, tax and consulting services to both privately-held and publicly held companies as well as employee benefit organizations. He became Managing Principal of MSPC in 2018.
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Applying a consultative approach to financial management, clients rely on him for the development of budgets, cash flows and financial projections for both ongoing and start-up businesses. His ability to understand the subtle and technical facets involved when business changes occur enables him to find practical solutions to emerging problems. He's worked in industries such as financial service companies, healthcare, insurance brokerages, wholesale and retail trade, computer software development companies and construction companies.
Beyond his wide-ranging technical expertise, Gagliardi is known for having a leadership-style focused on accountability and encouraging independent-thinking. His vision for his tenure as managing partner is to direct MSPC into the new era of accounting.
Education
- B.S degree in Business Administration with a concentration in Accounting, Seton Hall University
Organization/Community Involvement
- American Institute of Certified Public Accountants
- New Jersey Society of Certified Public Accountants
- Commerce & Industry Association of New Jersey, Member
Hobbies & Interests
In his spare time, Jon enjoys playing golf and winemaking. In fact, he's the recipient of the Silver Medallion of Excellence in the Star Ledger's Homemade Wine Tasting Contest.
Patrick M. Trombetta, CPA
Chief Operating Officer
Executive Committee Member
ptrombetta@mspc.cpa
908 272-7000
ext.3595
Patrick Trombetta has been a member of the firm’s Executive Committee since 1999 and became the Firm's first Chief Operating Officer in 2018. He is the Director of MSPC’s Employee Benefits Group, ensuring compliance with the professional standards of the Department of Labor and Internal Revenue Service.
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MSPC provides professional services to a large number of employee benefit organizations which, in turn, provide benefits for their members through various trust funds.
As a CPA and business consultant, Pat has spent over 40 years developing his expertise in serving multi-employer benefit plans. He has developed a strong understanding of those plans as well as dedicated relationships with their advisors. Specifically, over 75% of his time is spent dealing with these plans and their issues.
In addition to his local clientele, Pat’s proficiency in this area has allowed him to provide consulting services to out-of-state Taft-Hartley plans and to MOORE North America member firms throughout the country. He has spoken at various membership meetings on topics dealing with annuity, health, and other pension plans for active members, as well as taxation and financial planning for retirees and those about to retire.
Additionally, Pat has extensive experience in traditional auditing and accounting, mergers and acquisitions, and taxation.
Education
- B.S. degree in Accounting, Seton Hall University
- Series 7 and 66 licenses for investment financial services
Organization/Community Involvement
- American Institute of Certified Public Accountants, Member
- New Jersey Society of Certified Public Accountants, Member
- International Foundation of Employee Benefit Plans, Member
- FINRA and SIPC, Member
Hobbies & Interests
Pat is the Head Coach of a varsity high school soccer team and has received various accolades for leading his team to 9 state championships.
Mike Pescatore, CPA
Quality Control Principal
Executive Committee Member
mpescatore@mspc.cpa
908-272-7000
ext.3540
Michael Pescatore specializes in providing audit and assurance services to publicly traded corporations in various industries. He currently serves as the principal-in-charge of the firm’s SEC Business Practice Group and Quality Control Department.
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Prior to joining MSPC, Michael worked as the Regional Accounting and Auditing Director at a nationally ranked public accounting firm and as Director of External Reporting and Accounting Policy at a Fortune 250 technology company.
Michael has extensive experience in the practical interpretation and application of Securities and Exchange Commission (SEC) rules regulating publicly-traded companies. As an SEC accounting and business consulting expert, he helps clients address U.S. financial reporting and compliance issues. Michael spends a significant time consulting with engagement teams and clients on complex accounting and financial reporting issues.
Education
- B.S. degree in Criminal Justice, John Jay College (CUNY)
- M.B.A. degree in Accounting, Fairleigh Dickinson University
Organization/Community Involvement
- American Institute of Certified Public Accountants
- New Jersey Society of Certified Public Accountants
Raymond Hargadon, CPA, CFE
Principal
rhargadon@mspc.cpa
908 272-7000
ext. 3593
Ray has over 35 years of experience in providing accounting, auditing, and consulting services to labor unions, employee benefit plans, labor unions, and privately-held companies. He also participates in MSPC’s litigation support, forensic accounting, and payroll audit practices.
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Ray has developed an expertise in labor unions, multiemployer and single employer benefit plans, ensuring compliance with the professional standards of the Department of Labor (“DOL”) and Internal Revenue Service (“IRS”). He has developed a strong relationship with the management and advisors of these plans. Ray has spoken at membership meetings to active and retired members on topics such as annuity and pension benefits, as well as taxation topics for members in or planning for retirement.
Ray attends the annual conferences on employee benefit plans sponsored by the AICPA where representatives from the DOL and IRS provide updates on key topics which impact the benefit plans on which MPSC serves. He also participates in MSPC’s in-house Continuing Professional Education by speaking on various audit and accounting issues.
Ray also provides audit and accounting services to local labor unions, and labor councils and assists then with the filing requirements of the Office of Labor-Management Standards of the Department of Labor.
He has a degree in Accounting from Rowan University. Ray is a member of the AICPA, NJCPA, NYCPA, International Foundation of Employee Benefit Plans and is licensed as a Certified Fraud Examiner.
Najoung Kim, CPA
Principal
nkim@mspc.cpa
908 272-7000
ext.3761
Najoung joined the firm in 2006 and brings over 25 years of experience providing audit, tax, and consulting services to both publicly traded and privately held companies. She has worked extensively with international clients, particularly in China and Hong Kong, and serves clients across a broad range of industries including manufacturing, broker-dealers, hospitality, media, construction, real estate, technology, finance, healthcare, mining, and shipping.
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In addition to her core audit work, Najoung provides due diligence, financial consulting, and tax services. She frequently collaborates with member firms of Moore Global Limited around the world to deliver cross-border solutions and international client support.
Najoung holds both a bachelor's degree in advertising and a master's degree in professional accounting from Michigan State University. She is a Certified Public Accountant and an active member of the American Institute of Certified Public Accountants (AICPA) and the New Jersey Society of Certified Public Accountants (NJSCPA).
Education
- Master’s in Professional Accounting, Michigan State University
- Bachelor’s in Advertising, Michigan State University
Professional Affiliations
- American Institute of Certified Public Accountants (AICPA)
- New Jersey Society of Certified Public Accountants (NJSCPA)
Outside the Office
Najoung enjoys cooking and traveling with her parents, husband, and two children.
John Leone
Principal
jleone@mspc.cpa
908 272-7000
ext. 3787
John Leone has more than 20 years of experience providing accounting, auditing, and consulting services, with a primary focus on multiemployer employee benefit plans. He currently serves as an Employee Benefit Plan (ERISA) Practice Leader at MSPC, directing the firm’s efforts to ensure compliance with professional standards established by the Department of Labor (DOL) and Internal Revenue Service (IRS).
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John dedicates over 95% of his time to employee benefit organizations, developing strong and lasting relationships with trustees, administrators, and advisors. He has extensive experience in planning and supervising audits of pension, health and welfare, and defined contribution plans, and he is recognized for his technical expertise in navigating regulatory requirements and emerging industry challenges.
He regularly attends leading industry conferences, including the AICPA Employee Benefit Plans Accounting and Auditing Update Conference, the NJSCPA Audits of Employee Benefit Plans Conference, and the International Foundation of Employee Benefit Plans (IFEBP) Annual Conference. His commitment to professional education and industry engagement helps position MSPC as a trusted advisor to employee benefit organizations.
Education
- B.S. degree in Accounting, Seton Hall University
Organization/Community Involvement
- American Institute of Certified Public Accountants
- New Jersey Society of Certified Public Accountants
- International Foundation of Employee
- Benefit Plans
- Member of Moore North America
Joseph W. Turner, CPA
Principal
jturner@mspc.cpa
908-272-7000
ext. 3829
Joseph Turner has over 17 years of experience in providing consulting, accounting and auditing services with a primary focus on multi-employer employee benefit plans and labor organizations, as well as privately-held companies.
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He has extensive experience in planning and supervising these clients. His commitment to professional education and industry engagement helps position MSPC as a trusted advisor to employee benefit organizations.
Joe has developed a strong and lasting relationships with his clients and other professionals. Over 90% of his time is spent working on multiemployer benefit plans, ensuring compliance with professional standards promulgated by authoritative bodies, such as the Department of Labor (DOL) and Internal Revenue Service. He also provides services to out-of-state employee benefit organizations.
He regularly attends leading industry conferences, including the AICPA Employee Benefit Plans Accounting and Auditing Update Conference, the NJSCPA Audits of Employee Benefit Plans Conference, and the International Foundation of Employee Benefit Plans (IFEBP) Annual Conference. His commitment to professional education and industry engagement helps position MSPC as a trusted advisor to employee benefit organizations.
Education
- Bachelor of Science degree in Accounting, Ramapo College of New Jersey
- Master of Business Administration with a concentration in Accounting, William Paterson University
Organization/Community Involvement
- American Institute of Certified Public Accountants
- New Jersey Society of Certified Public Accountants
- International Foundation of Employee Benefit Plans
- Member of Moore North America
Michael Cohen, CPA, CFE
Principal
mcohen@mspc.cpa
908-272-7000
ext. 3223
Michael has over 30 years of public accounting experience that includes over 25 years in the area of tax specialization for high-net-worth family offices, businesses, entrepreneurs and their families. Mike spent the early part of his career with large national firms, developing his expertise in business, and individual taxation.
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During the 1990’s and early 2000’s Michael founded and developed his own high-quality, boutique CPA firm, which he eventually merged into a larger professional accounting organization.
Michael’s industry focus and expertise includes providing tax compliance and tax planning advice to clients in multiple industries and professions such as manufacturing, construction, real estate, retail operations, law firms, medical practices, insurance agencies, engineering firms, consumer technology companies, and wholesale distribution companies…just to name a few!
Mike is a graduate of Duke University and enjoys attending alumni functions including collegiate sporting events. Also, when not in the office, his favorite hobbies include traveling, attending rock concerts, professional sporting events, discovering new restaurants, touring museums, and playing tennis, pickleball, or practicing golf. He also enjoys spending time off with his wife of 35 years, and daughter in New York City. His newest hobby is training his puppy German Shepherd Dog.
Ted Kirshenbaum, CPA
Principal
tkirshenbaum@mspc.cpa
908-272-7000
ext. 3224
Ted Kirshenbaum has more than 25 years of experience providing accounting, auditing, and consulting services, with a primary focus on multiemployer employee benefit plans. Ted focuses on conducting audits for pension, health and welfare plans, and ERISA Section 103(a)(3)(C) audits for 401(k) plans.
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Ted always makes time for his clients, whether during an audit or to answer questions year-round. He views his role as enabling his clients to have peace of mind so that they can focus on their important missions, vital services and community support. Ted manages the financial compliance and preservation of tax-exempt status issues as well as the ever-changing Department of Labor (DOL) and Internal Revenue Service (IRS) regulations.
Ted has developed a strong and lasting relationships with his clients and other professionals. Over 80% of his time is spent working on multiemployer benefit plans, ensuring compliance with professional standards promulgated by authoritative bodies, such as the DOL and IRS.
Education
- B.S. degree in Accounting, Baruch College
- Organization/Community Involvement
- American Institute of Certified Public Accountants
- New York State Society of Certified Public Accountants
- International Foundation of Employee
Benefit Plans
Member of Moore North America
Hobbies and Interest
In his spare time, Ted enjoys exercising, watching sports and movies. Ted also participates in competitive pinball tournaments.
Our Team's Commitment
Building Relationships Beyond Numbers
Client-Centric Approach
We prioritize understanding your unique needs, fostering relationships that go beyond traditional client interactions.
Continuous Learning
Our team stays abreast of industry trends and regulations, ensuring you receive informed and up-to-date advice.
Community Engagement
We believe in giving back, actively participating in charitable initiatives and supporting the communities we serve.
Join Our Team
Be Part of a Family-Oriented Firm
At MSPC, we value our employees as much as our clients. We offer competitive benefits, opportunities for professional growth, and a supportive environment that feels like family.
Your Success is Our Priority.
Ready to work with a team that treats you like family? Reach out to us today and discover how we can help you achieve your financial goals.