Tom Lusk

Ph.D., CVA, Principal

Kevin McQuillan

CPA, Principal

Krista M. Salera

CPA, Principal

Business Strategists


Tom Lusk, Ph.D., CVA, Principal

Tom Lusk, Ph.D., CVA, Principal

Dr. Lusk has 13 years as a business analyst and consultant and 9 years as a President or Chief Operating Officer within the manufacturing sector. He has led regional, national and international companies. Dr. Lusk’s expertise is business valuations, working capital optimization, exit planning, organizational efficiency, strategy development and executive coaching.

Dr. Lusk holds a BA degree in Economics, a Master’s in Business Administration and a Doctorate in Organizations and Management. He has been a Certified Valuation Analyst (CVA) since 2007 and is currently the President of the NACVA Western Pennsylvania Chapter of Valuators.

DR. Lusk has been an educator for 20 years teaching primarily master degree courses in Project Management, Strategy Development and Operations. He has authored 2 books, most recently Purposeful Human Action: Understanding how to create, unlock, and enhance an organization’s value, (2020). In 2004, he published a study of lean manufacturing practices in job shop environments.

Kevin McQuillan, CPA, Principal

Kevin McQuillan, CPA Principal

Kevin McQuillan has more than 32 years of experience working as a Certified Public Accountant. Since graduating from Duquesne University in 1987, he has held various positions within public accounting firms in the Pittsburgh area, including national and large regional firms. Kevin leveraged the extensive experience he obtained as an employee and subsequent partner in the various public accounting firms and in 2010 established The McQuillan Group. Over the years, Kevin has developed specific expertise in the areas of business consulting, mergers and acquisitions and related due diligence, operational analysis, working cash flow, and estate planning. He works with companies of all sizes in industries such as, but not limited to, construction, oil and gas field services, distribution, manufacturing, restaurants, staffing, pharmacies, hospitality and not-for-profits. Additionally, Kevin has developed a unique niche working with production companies and the film industry as a result of the establishment of the PA film tax credit. Kevin has been involved in over 30 buyer due diligence projects approaching $175 million in transaction value.

Krista M. Salera, CPA, Principal

Krista M. Salera, CPA, Principal

Krista M. Salera began her career in public accounting in 1987 after graduating from Penn State University. She has spent the last 33 years working for several Pittsburgh area accounting firms, including both local and large regional firms. In her capacity as Principal and Director of Accounting and Assurance, Krista is responsible for all compliance and attest engagements. In addition, she is responsible for the day to day operations of the firm, which includes human resources, scheduling, budgeting and cash flow management, procurement, and implementation of all firm initiatives. Areas of specific expertise include quality control, consolidation reporting, compliance reporting, and industries such as, construction, manufacturing, pharmacies, oil and gas field services, distribution, not-for-profits, and film. Krista enjoys challenges and opportunities to think outside the box. Her extensive experience enables her to find creative solutions for her client's complex issues resulting in efficiencies and increased profitability for those businesses.

Second Peak

P: (724) 328–3276

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Disclaimer: Second Peak does not engage in the selling of securities, annuities or insurance.