Heather Gowdy of La Piana Associates, received a Master of Business Administration from the University of California at Berkeley’s Haas School of Business, where she concentrated on nonprofit management. Her work with nonprofit organizations has focused on such varied topics as organizational analysis and structure, strategic planning, business plan development, fundraising, event planning, and management information systems design and implementation. She has also conducted research on the specialized accounting needs and practices of nonprofit organizations running business enterprises. Prior to attending Haas, Ms. Gowdy worked as a technical specialist at Wilmer, Cutler & Pickering, a corporate law firm in Washington, D.C.