William M. Parrish, Jr., CPA - Shareholder with Parrish, Moody & Fikes, pc. – President and Chief Executive Officer. Over 40 years of experience. Areas of concentration include healthcare financial consulting, feasibility studies, Medicare and Medicaid reimbursement, managed care contract analysis, skilled nursing facility analysis, home health operations and provider billing analysis. Performs high level analysis of results of work and directs reporting to clients. Author of computer programs for national approval of a Substitute Cost Reporting System for Hospitals and of In-House Accounting System for Hospitals. B.B.A. from the University of Texas at Austin. Licensed to practice in Texas and Louisiana.

Michael L. Oatman, CPA•ABV - Shareholder with Parrish, Moody & Fikes, pc. – Director of Health Care Audit Practice. Responsible for supervising more than 50 health care audits per year. 26 years of experience. Areas of concentration include financial statement auditing, financial feasibility studies, healthcare valuation projects, merger negotiation assistance, charity care reporting, assessment, development and implementation of corporate compliance plans, managed care contract analysis and business valuations. Graduate of Baylor University with a B.B.A. in Accounting 1978 and a Masters of Taxation, 1990, Accredited Business Valuation (ABV) credentials through the American Institute of CPAs. Member of the AICPA Health Care Virtual Expert Panel. Licensed to practice in Texas, Colorado, and Oklahoma.

Deborah R. Whitley, CPA - Shareholder with Parrish, Moody & Fikes, pc. – 19 years experience. Areas of concentration include Medicare and Medicaid reimbursement, including critical access reimbursement issues, financial feasibility studies, rural health clinic operations, provider billing analysis, home health operations, and skilled nursing facility analysis. Graduate of Southwestern University, with a B.B.A. in Accounting.

Kermit H. Lowe, CPA - Shareholder with Parrish, Moody & Fikes, pc. – Director of Cost Reporting. Has reviewed Medicare/Medicaid Cost Reports for more than 21 years and is currently responsible for overseeing the preparation of approximately 100 original or amended cost reports each year. Graduate of the University of Texas at Austin with a B.B.A in accounting.

Carol S. McIntosh, CPA - Shareholder with Parrish, Moody & Fikes, p.c. – Director of Tax and Write-up Services. Over 25 years of experience. Areas of concentration include tax and estate planning in addition to tax compliance. Directs and reviews all federal, state and employment tax returns, including returns relating to tax-exempt entities. Graduate of Baylor University, with a BBA in Accounting.

G. Cass Sansom, CPA - Shareholder with Parrish, Moody & Fikes, pc. – Director of Cost Reporting. Prepares and reviews  Medicare/Medicaid Cost Reports and is currently responsible for overseeing the preparation of cost reports. Over 20 years of experience. Graduate of Southwest Texas State University with a B.B.A. in accounting.

Tommy L. Davis, CPA – Shareholder with Parrish, Moody & Fikes, pc. Directs and oversees hospital and health care audits performed by senior auditors and staff. Plans and directs multiple engagements, evaluates statistical sampling tests, and directs junior staff. Works closely with the cost report and consulting department. Graduate of New Mexico State University with a B.B.A. in Accounting.

Kneeley D. Lawdermilk, CPA – Shareholder with Parrish, Moody & Fikes, pc. Directs and oversees hospital and health care audits performed by senior auditors and staff. Plans and directs multiple engagements, evaluates statistical sampling tests, and directs junior staff. Works closely with the cost report and consulting department. A current Board Member of Texas Association for Healthcare Financial Administration (TAHFA). Graduate of Baylor University with a B.B.A. in Accounting.

Christa S. Worley, CPA – Shareholder with Parrish, Moody & Fikes, pc. Directs and oversees hospital and health care audits performed by senior auditors and staff. Plans and directs multiple engagements, evaluates statistical sampling tests, and directs junior staff. Works closely with the cost report and consulting department. Member of the Association of Certified Fraud Examiners (ACFE). Graduate of Texas A&M University with a B.B.A. in Accounting.