Financial Literacy for Higher Ed Professionals: Key Indicators and Questions

Mary Spina Wheeler is a project consultant for NACUBO and updates NACUBO’s Financial Accounting and Reporting Manual (FARM). She is also the owner of MS Wheeler Financial Services, LLC, providing financial and operational services to higher education and other nonprofit organizations. Wheeler writes and presents on all matters related to nonprofit and higher education accounting and financial reporting. She is the author of NACUBO’s Endowment Fund Valuation Guide and the 2012 recipient of NACUBO’s Daniel D. Robinson Award, recognizing outstanding contributions to the field of college and university accounting and reporting. Wheeler’s career includes management positions at Cornell University, St. Lawrence University, Skidmore College, Stevens Institute of Technology, and the Arizona State University Foundation. 

Ruth A. Johnston is the acting vice president of consulting for NACUBO and the founder and owner of RAJ Consulting, LLC. She most recently served as the system vice chancellor and chief operating officer at New Mexico State University (NMSU). Over her nearly four-year tenure, Johnston oversaw vital areas, including finance and business services, facilities and services, enterprise risk management and safety, human resource services, information and communication technologies, government and community relations, and marketing and communications. Prior to this, Johnston held the role of vice chancellor for planning and administration at the University of Washington (UW) Bothell. Notably, she led the development of a pioneering hybrid budget model based on responsibility-centered management principles. In 2008, she established UW's sustainability office and masterminded the development of UW's Climate Action Plan. Johnston's educational journey is marked by a doctorate in organizational development and higher education, a master's degree in human relations, and a bachelor's in counseling psychology/social sciences.