Headshot of Sally Heffernan.

Working with our clients to develop clear financial and market vision ensures each project can and will be successful.
Sally Heffernan
Senior Vice President, CPA, CMA®


In her role as senior vice president and leader of the market study practice at Plante Moran Living Forward, Sally brings more than 25 years’ experience working with senior care and living organizations throughout the country, including continuing care retirement communities, nursing homes, assisted living facilities, independent living facilities, active adult communities, and memory care facilities.

Her areas of expertise include market analysis and market feasibility studies as well as capital project consulting, financial feasibility studies, debt capacity analyses, strategic planning, and benchmarking.

Sally’s industry focus has allowed her to create a center of excellence through assisting senior care and living clients in capital project planning and execution. She provides her clients with insights and understanding that extend to value creation. She presents to committees and boards in a clear and concise way to educate them on their capital project process planning. In addition, Sally regularly presents at senior care conferences and seminars across the country.

Sally currently is a member of the senior housing industry Methodology Task Force. The task force is a collaboration among leading national firms designed to develop agreed-upon standards for conducting market studies and analyses for senior housing communities.

Sally is as a certified public accountant (CPA) and a certified managerial accountant (CMA). She earned a Bachelor of Science in Business Administration (BSBA) with a double major in accounting and finance from St. Louis University.