Kristin L. Brooks, CPA

Kristin has in-charge responsibilities for audits and other financial statement engagements, including compilations and reviews.  She specializes in not-for-profit and for-profit long-term care facilities, as well as OMB A-133 and HUD recipients and pension plans.  Prior to joining Hansen Hunter & Co. P.C. she worked for a regional CPA firm for five years, specializing in not-for-profit and pension plan auditing.  She also worked for a consulting firm for eight years where her experience included technical accounting consulting, fraud investigations, forensic accounting investigations and accounting malpractice investigations.

Jodie Bittinger, M.A., CCC-SLP

Jodie is a Speech-Language Pathologist and has been a clinical rehabilitation consultant with Hansen, Hunter & Company since 2008.  She makes site visits to review therapy services, documentation, and compliance with Medicare regulations.  Jodie not only provided therapy in her field, but also served as Rehabilitation Manager in various SNF settings for nine years.  This experience enables her to relate with therapists in each discipline, as well as review discipline-specific documentation and provide appropriate feedback and guidance.

Jodie has practiced Speech-Language Pathology for 20 years in a variety of settings including schools, skilled nursing facilities, acute care/hospitals, home health, and her own private practice.  It did not take her long to determine working with the geriatric population was where she wanted to focus.  Throughout her professional career, Jodie has provided education in the areas of dysphagia and cognitive intervention, therapy management, and documentation.

Jonathan I. Beckman, CPA

Prior to joining Hansen Hunter & Co. in 2000, Jon worked more than two years as a Medicare auditor at Medicare Northwest, the Medicare fiscal intermediary for Oregon, Idaho, Southwest Washington and Utah.  His primary responsibility is the preparation of Idaho, Texas, Utah and Wisconsin Medicaid cost reports and Medicare cost reports.  Jon prepares and reviews Skilled Nursing Facility, Home Health Agency, Christian Science Sanatorium, Hospice, and Home Office cost reports.  He also prepares numerous Medicare and Medicaid appeals, prepares documentation and analysis in litigation support, profitability and rate analysis, cost report projections and analyzes fiscal intermediary or state audit adjustments.  Jon also has experience in auditing physician claims and working with the Medicare physician fee schedule. 

Louis O. McCollum III, CPA

Lou is the audit partner with responsibilities for approximately 85 audits, including a number of not-for-profit and for profit skilled nursing facilities, assisted living facilities, independent living facilities, continuing care retirement communities and employee benefit plans.  Of the 85 audits, 50 are A-133 and HUD audits.  In addition, Lou provides special client services such as projections, forecasts and HUD cost certifications.

Raymond A. Whitlow, CPA

Ray’s first assignment when he joined the company in 1988 was assisting in the database design and Medicaid rate reimbursement analyses for Oregon nursing homes in a lawsuit with the State of Oregon over inadequate Medicaid funding. Since then he has continued to provide database design and Medicaid rate reimbursement analyses to nursing home associations in Oregon and Washington and serves on related task forces. Ray offers special services for health care clients, including analysis of facility Medicaid rates in relation to costs, preparation of Certificate of Need applications, requests for prospective rate adjustments (current funding) calculations, cost report and rate appeals, financial forecasts and projections, budgeting, audits of SNFs and HUD projects, and Medicaid reimbursement consulting in Oregon and Washington.

Louise Larson, RN, BSN, CPC

Louise is a registered nurse and has been a clinical consultant for Hansen, Hunter & Company since 1999.  She makes site visits to review PPS MDSs and UB-04s for accuracy and identifies areas of concern related to the PPS/MDS process.  In addition, she conducts chart reviews for accuracy and timeliness of MDS/RAPs.  Prior to joining our firm, Louise worked in skilled nursing facilities as an RN Care Manager and Charge Nurse.  In addition, she held the position of MDS Coordinator, during which time she was responsible for laying the groundwork for her employing facility’s transition into PPS.

Joy Morrow, RN, PhD

Joy is a Registered Nurse and has been a clinical consultant for Hansen, Hunter & Company since 1998.  Joy teaches PPS/MDS to the care team, managers, administrators, and physicians of health care facilities.  She also instructs on reimbursement strategies and reviews for compliance implementation.  Prior to joining our firm, Joy worked for 8 years as Corporate Director of Nursing Services for a multi-level long-term care campus in Oregon.  She also consulted with facilities in trusteeships and served as chairperson for the Oregon Medicaid Long-Term Care Quality and Reimbursement Council.  Before moving to Oregon, Joy was a hospital administrator in Alaska.

Bruce Hunter, founder

After a stint in the air force, Bruce joined a national accounting firm in Portland.  He left that firm as an audit manager in 1977, and became Treasurer and Reimbursement Manager for a local nursing home chain.  Bruce joined the firm that became Hansen, Hunter & Company in 1980, shortly after its founding.  During his tenure at HHC Bruce has been involved in audits, Medicaid reimbursement, Medicare reimbursement, expert witness testimony, database design and consulting for nursing homes, rate appeals and hearings, and testimony before the legislature on behalf of nursing home associations.

Kent Hansen, founder

Kent has specialized in the health care field, primarily in the area of long-term care.  He started his career as a Medicare for Mutual of Omaha.  After four years, he took a position as a controller of a chain of nursing homes in the Seattle area.  From there, Kent moved to a regional CPA firm where he became their director for health care services.  Kent founded the firm that later became Hansen, Hunter & Company in later 1979.  He has consulted as a specialist for Medicare, Medicaid and health economics for state and national health care associations, including interpretation and analysis of federal and state health regulations, developed reimbursement proposals for state Medicaid and proposed federal health programs, developed and recommended policy positions on existing and proposed Medicare and Medicaid regulations and economic issues, developed accounting concepts and procedures for the health care industry, prepared financial projections, budgeting and feasibility studies relating to sales, purchases and construction of skilled nursing and intermediate care facilities, conducted and participated in various health care seminars and workshops in Washington and Oregon relating to reimbursement systems, budgeting procedures, and management principles, and has been a member of a task force for review and development of Medicaid reimbursement system for Oregon Nursing Homes. 

Matthew P. Conley, CPA

Matt has been with Hansen Hunter & Co. since 1996 and provides tax return preparation services for a variety of individual, partnership, corporation and estate clients.  In addition to tax compliance work, Matt works year-round with clients on various tax planning matters including purchases and sales of business property. Matt also assists clients in dealing with IRS and state tax authorities. 

Cynthia J. Heuberger, CPA

When Cindy joined Hansen Hunter & Co. in December of 1999 she focused on taxation, and became a tax partner in January of 2007. Her practice includes planning for the acquisition or disposition of businesses, modeling of property sales, and planning and reporting of like kind exchanges. Cindy also provides tax planning services for individuals and trusts. She has extensive experience with preparation of large, multi-state individual and partnership returns. Cindy has also specialized in the preparation of Form 990 for exempt organizations. In conjunction with this, she has experience in computing and reporting Low Income Housing tax credits under IRC section 42. 

Jeffrey S. Moore, CPA

Jeff began his career in the post-acute care industry in 1988 and gave his first seminar on Medicare and Medicaid reimbursement in 1990.  He serves on the payment for services committees for California, Idaho and Oregon.  His experience includes Medicare reimbursement and clinical issues, billing and compliance in the SNF and physician settings, and Medicaid reimbursement consulting in California, Florida, Hawaii, Idaho, Montana, Texas, Utah, Wisconsin and Washington, DC.  Jeff started Hansen Hunter & Co.‘s clinical consulting services in 1997 in anticipation of SNF-PPS.  Jeff has participated in written and face-to-face negotiation of the terms and conditions of a Corporate Integrity Agreement (CIA) with facility attorneys and the local U.S. Attorneys.  Jeff also developed the firm’s Independent Review Organization (IRO) functions related to the requirements of the CIA.  Jeff has experience in financial audits of SNFs and HUD projects.  Jeff is also involved in various Medicare, Medicaid and Private financial forecasts and projections on a regular basis.

Danny J. Lee, CPA

Danny has in-charge responsibilities for the tax services group. In addition to tax compliance work, his practice frequently involves tax planning for the purchase/sale of partnerships and corporations; business organization and reorganization planning; purchase/sale of business property; real property like-kind exchanges and planning for use of employee stock options. He represents clients before the Internal Revenue Service and state tax authorities. He provides tax return preparation services for a variety of business, individual, partnership, and estate clients. 

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