OUR TEAM

Sun Business Valuations Team

The strength of Sun Business Valuations lies in its people. Our team of accredited business valuation professionals brings technical precision, real-world insight, and a shared commitment to helping clients make confident financial decisions.

Stephen

Stephen J. Goldberg, CVA
Managing Partner

Biography
Stephen J. Goldberg, CBI, CVA
Managing Partner

Stephen is the Founder and Managing Partner of Sun Business Valuations LLC. He brings over 30 years experience in selling and valuing privately-held companies. He is a leading expert in the business valuation field where he has provided business valuation consulting to over 4,000 clients nationwide during his long tenure in the industry.

Stephen’s extensive prior background in the M&A business, where he was the founder of Sun Mergers and Acquisitions and facilitated the sale of more than 250 privately held companies gives him a unique perspective and a real-world insight into challenges business owners face. His first-hand transactional experience enhances his expertise in valuations for business sales, partnership matters, estate planning, divorce, and a wide range of other purposes requiring seasoned valuation insight.

Stephen is a frequent lecturer and writer on business valuation issues and serves regularly as an expert witness in cases involving business valuation disputes.

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Thomas F. Theurkauf, CPA, ABV, ASA, CVA, CFA
Partner

Biography
Thomas F. Theurkauf, CVA
Partner

Thomas Theurkauf is one of the most highly credentialed business valuation professionals in the United States. With more than a decade of specialized experience and over 2,500 valuation reports completed, Thomas brings deep technical knowledge, real-world insight, and trusted expertise to every client engagement.

Thomas holds all three of the premier business valuation credentials. He is Accredited in Business Valuation (ABV) by the American Institute of Certified Public Accountants (AICPA), an Accredited Senior Appraiser (ASA) through the American Society of Appraisers, and a Certified Valuation Analyst (CVA) from the National Association of Certified Valuators and Analysts. He is currently the one of only very few business appraisers in the United States certified by all three of these leading professional organizations, a distinction that reflects his deep commitment to professional standards, continuing education, and the highest level of valuation expertise.

In addition, Thomas is a Certified Public Accountant (CPA) and a Chartered Financial Analyst (CFA) Charterholder. These globally respected credentials speak to his broader financial expertise, ethical rigor, and analytical training—providing clients with added confidence in complex engagements that involve financial reporting, economic damages, or strategic decision-making.

Thomas has led valuation assignments for a wide range of purposes including mergers and acquisitions, estate and gift tax reporting, marital dissolutions, buy-sell agreements, shareholder disputes, partner buyouts, and succession planning. He is also highly experienced in the valuation of intangible assets, personal goodwill, economic damages, royalty rate analysis, and litigation support, providing clients and attorneys with well-reasoned, defensible opinions.

Throughout his career, Thomas has been retained as an expert witness in dozens of court matters across the country. He has provided deposition and trial testimony in federal and state courts in matters involving divorce, partnership disputes, trust and estate litigation, and commercial damages earning the confidence of judges, attorneys, and clients alike.

Thomas holds a B.A. in Finance with a minor in Economics from St. Bonaventure University and has completed rigorous postgraduate coursework in business valuation. Recognized for his professional excellence, Thomas was named a “40 Under Forty” honoree by NACVA in 2021.

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Randi Nelkin Goldberg
Vice President of Operations

Biography
Randi Nelkin Goldberg
Vice President of Operations

Randi joined Sun Business Valuations in 2014, bringing with her nearly two decades of high-level experience from Goldman, Sachs & Co. in New York, NY, where she served as a Vice President. During her tenure at Goldman Sachs, she held key roles in Financial Management, Strategic Planning, and Project Management, supporting senior leadership across five major divisions.

Randi’s expertise centers on analyzing the financial performance and underlying dynamics of complex business lines, as well as designing and implementing strategic initiatives to enhance profitability and streamline operations. Her financial expertise and strategic mindset enhance the capabilities of the Sun team.

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Melissa Eyerman
Associate

Biography
Melissa Eyerman
Associate

Melissa is an Associate at Sun Business Valuations. She holds a Bachelor of Science in Business Administration from the University of Florida and a Master of Business Administration from the Kellogg School of Management at Northwestern University.

Before joining Sun, Melissa built a strong foundation in Banking and Corporate Finance, holding a variety of roles that strengthened her analytical, financial modeling, and strategic problem-solving skills.

Since joining Sun, Melissa has worked closely with valuation clients across a wide range of industries and purposes. She has played an integral role in preparing comprehensive valuation reports and assisting clients in understanding the financial drivers behind their businesses. Her broad experience and analytical expertise enhance the depth and quality of the valuation services she provides.

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Tonya Graham
Onboarding Specialist

Biography
Tonya Graham
Onboarding Specialist

Tonya joined Sun Business Valuations in 2019. She earned her Bachelor of Science in Business Administration from Berkeley College, where she developed a strong foundation in organizational and operational management.

Before joining Sun, Tonya gained broad experience across several industries in office management and operational roles. Her background includes supporting cross-functional teams, improving internal processes, and ensuring efficient day-to-day workflow within fast-paced environments. She brings this diverse experience to her work at Sun, where she oversees the onboarding of new clients and manages many of the office’s day-to-day operational needs.

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Rosanna Mangone
Operations Specialist

Biography
Rosanna Mangone
Operations Specialist

Rosanna brings more than 25 years of experience in global equity trading to Sun Business Valuations, having held key roles with prominent New York–based asset managers. Her background includes executing a broad spectrum of transactions—ranging from IPOs to secondary offerings—across domestic and international markets and across large-, mid-, and small-cap sectors. With deep expertise in market research and a keen sense of market timing, Rosanna has developed a reputation for precision, insight, and dependability in fast-paced financial environments.

At Sun, Rosanna oversees a wide range of operational and financial functions, manages special projects, and supports high-level client communications. She earned a Bachelor of Science in Business and Communication from St. John’s University and also held Series 7 and Series 66 licenses.

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Courtney O’Connor
Associate

Biography
Courtney O'Connor
Associate

Courtney is an Associate at Sun Business Valuations. She earned her Bachelor of Science in Accounting and Master of Science in Business Analytics from Quinnipiac University, where she developed a strong foundation in financial analysis and data-driven decision-making.

Courtney joined Sun in 2022, beginning her career in the M&A division, where she contributed to the successful closing of numerous transactions. She brings a valuable blend of analytical expertise and transactional experience to the Sun team, supporting clients with thoughtful insights and a commitment to high-quality work.

Since transitioning to the Business Valuations team, Courtney has worked closely with valuation clients across a wide range of industries and purposes. She has played an integral role in preparing comprehensive valuation reports and assisting clients in understanding the financial drivers behind their businesses.

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Annie
Chief Canine Officer 

Biography
Annie
Chief Canine Officer

As Sun Business Valuations’ beloved Chief Canine Officer, Annie excels at greeting guests with enthusiasm and creating a warm, inviting office culture. She’s an active participant in team meetings, offering morale boosts and the occasional strategic tail wag. Annie also supervises our canine intern, Murphy—who sometimes finds himself in a bit of mischief under her watchful eye. When she’s not hard at work, Annie can often be found taking restorative naps to maintain peak performance. Outside the office, she enjoys long walks, exploring nature, and chasing or playing tug-of-war with her little brother, Murphy.

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Murphy
Canine Intern 

Biography
Murphy
Canine Intern

Murphy, Sun Business Valuations’ energetic Canine Intern, is known for his extremely friendly greetings to team members and guests. Reporting directly to his sister, Annie, the Chief Canine Officer, Murphy serves as the self-appointed hall monitor—though he’s equally known for sleeping on the job and constantly searching for snacks. His enthusiasm sometimes gets him into trouble, whether it’s exploring the garbage, jumping on people because he’s just so excited, or stealing toys from Annie.

Outside of office antics, Murphy loves playing with his toys, chasing and wrestling with other dogs, visiting the dog park, and cuddling with his favorite humans.

At Sun Business Valuations, our team of seasoned business valuation experts brings decades of experience helping business owners, attorneys, and financial professionals understand the true value of their companies. As a leading independent valuation firm, we combine deep technical expertise with a personalized, client-first approach to every engagement. Our accredited professionals specialize in business appraisals for buy-sell agreements, estate and gift tax planning, shareholder disputes, mergers and acquisitions, and other complex valuation needs. Each member of our team is committed to delivering clear, concise valuations backed by data, integrity, and real-world insight—helping clients make confident, informed decisions about their business’s future.

Ready To Discuss Your Business Valuation Needs?

To discuss your situation and receive information about the Business Valuation process, time frame, and cost, please call Stephen Goldberg, Managing Partner 800.232.0180, or complete this form and we will get back to you shortly.