Principals Team
Greg Gates holds a BS in Business Administration from Colorado State University and a Juris Doctorate from the Marshall-Wythe School of Law, College of William and Mary. Prior to co-founding GatesMoore in 1982, Greg worked as a tax specialist with a Big 4 accounting firm…
Ed Pershing, CPA
Ed Pershing is the President of PYA and has led the Firm’s growth from its formation with three employees to its position today as one of the leading accounting and consulting firms in the United States. Ed has vast experience and expertise in healthcare and has…
Doug Yoakley, CPA
Doug Yoakley provides tax planning and compliance services to a wide variety of business organizations, individuals, and industries. Doug’s primary areas of expertise are in structuring joint ventures…
Doug Arnold, CPA, CFE
Doug Arnold is the Director of Audit Services for PYA. Doug has extensive experience in audits of healthcare and healthcare related entities, financial institutions, and not-for-profit organizations.
Marty Brown, CPA
Marty Brown has vast experience and expertise in healthcare and has performed a multitude of projects for small and large physician groups as well as health systems related to compensation…
Mark Browne, MD, MMM, FACPE, CPE
Dr. Mark Browne has twelve years of physician executive experience and expertise. He has performed a multitude of projects for small and large physician groups as well as health systems…
Butch Bullock, CPA
Butch Bullock provides reimbursement and financial advisory services to a variety of healthcare organizations, including hospitals, skilled nursing facilities, home health agencies, and physician clinics.
Catherine Bunch, CPA
Catherine Bunch provides audit, accounting and consulting services to healthcare and non-profit organizations including multi-hospital health systems, rural hospitals, physician practices…
Carol Carden, CPA/ABV, ASA,CFE
Carol Carden provides business valuation and related consulting services to a wide variety of business organizations, primarily in the healthcare industry.
Chris holds a BS in Business Administration with a concentration in Accounting from Eastern Montana College (currently Montana State University-Billings). Chris joined GatesMoore in 1989 as a staff accountant immediately following his graduation.
Jon-David Deeson
Jon-David Deeson has led a variety of consulting projects with physician groups and hospitals on financial, strategic and operational business matters regarding physician industry issues.
Darcy specializes in the valuation of healthcare assets and physician services, focusing on physician and hospital transactions and financial arrangements. For more than 15 years, she has provided valuation and consulting services to law firms, hospitals, health systems…
Debbie Ernsberger, CPA
Debbie Ernsberger provides tax planning and review to a wide variety of business organizations and individuals, primarily in the healthcare industry.
Mark holds a BBA from the University of Georgia and a Master in Professional Accounting, specializing in federal taxation, from the University of Texas – Austin. Mark’s experience in the field of accounting includes serving as a tax manager for a Big 5 accounting firm and as a corporate comptroller.
A Principal with the company, Lori specializes in practice operational improvement, strategic planning, physician buy-in/buy-out assistance, accounts receivable analysis and improvement, financial control audits, and human resource management.
Barbara J. Grant, CPA, AIBA, CVA
Barbara has over 25 years of experience in such areas as practice valuations, mergers and acquisitions, hospital-physician arrangements, physician compensation arrangements, strategic planning, buy-sell agreements, tax planning, and financial and billing performance.
Terry Haefner, JD, CPA
Terry Haefner provides tax compliance and related tax consulting services to a wide variety of business organizations. Terry has twenty-five years experience working with the healthcare industry.
Denise Hall, RN
Denise Hall, a Principal in the Atlanta, Georgia office, manages the firm’s clinical compliance consulting services. Denise has over 19 years of healthcare experience…
Jim Lloyd, CPA/ABV, ASA
Jim Lloyd is a senior member of PYA’s valuation, transaction advisory, and litigation consulting practice. He has extensive experience with valuing privately held businesses…
A principal with PYA GatesMoore, Nancy specializes in strategic planning for group practices and healthcare delivery systems, compliance, practice mergers, and hospital/physician relationships. Joining GatesMoore in 1985, Nancy has worked with hundreds of physicians and hospitals to establish new solo…
David McMillan, CPA
David McMillan provides extensive financial, strategic, and analysis services to the Firm’s healthcare clients. David’s areas of concentration are…
Joe Miller, CPA, CFE
Joe Miller provides tax planning, consulting and compliance services to a wide variety of business organizations, individuals and industries.
Pace Porter, CPA
Pace Porter has provided accounting and audit services to businesses in the healthcare, insurance and a wide variety of other industries for over thirty years.
Mike Shamblin, CPA
Mike Shamblin provides external and internal auditing services; as well as financial advisory services, primarily in the healthcare, banking and technology industries.
Burl Stamp, FACHE, MBA
Burl Stamp is a principal in healthcare consulting at PYA, providing evidence-based approaches that help healthcare executives, physicians, managers and clinical staffs improve the patient experience, patient safety and employee engagement.
Consulting Managers
Tom Ballard
Tom spent more than four decades building business connections between two major entities in East Tennessee and public and private organizations throughout the region, state, and nation before joining PYA in 2012 as Director of Innovation…
Simone N. Barker, MPH
Simone’s experience includes work as a consultant with a national consulting firm specializing in the development of oncology programs. She has expertise in the areas of data analysis support for planning operational projects including analyzing…
Shannon Euart, CPA
Shannon holds a BBA with a concentration in Accounting from the University of Georgia. Before joining GatesMoore, Shannon successfully completed the CPA exam and gained experience in individual, corporate, partnership and pension plan audit and taxation.
Donna K. Evans
Donna received a BBA in Accounting from Shorter College. She joined GatesMoore as a Staff Accountant and subsequently was promoted to Senior Accountant and then Manager. Donna is the Tax & Accounting Department Manager and is responsible for the overall organization of the tax & accounting department.
Robin Gage, MBA, MHA
Robin Gage is a Healthcare Consulting Senior Manager in PYA’s Atlanta office. She has extensive experience with Certificate of Need and healthcare regulatory consulting. She is also experienced in utilizing data technology in her research and analysis…
Briana specializes in the valuation of healthcare services and assets. Her primary focus is on the valuation of healthcare-related businesses and physician practice assets. She also assists with physician compensation engagements, including fair market value reviews of physician compensation…
Will Hamilton, MBA, AVA
Will has a broad background in business valuation and has signed on over 100 business valuation reports. His experience includes work related to mergers and acquisitions, gift and estate tax, ESOP valuation, purchase price allocations, goodwill impairment analysis, and others.
Sara R. Harman
Sara holds a BBA with a concentration in Accounting from the University of Tennessee, Knoxville. Before joining GatesMoore, Sara spent four years as a staff tax accountant for a regional CPA firm in Knoxville, Tennessee that specializes in the healthcare industry.
Mary Hoane
Mary Hoane provides financial and economic analysis to a wide variety of business organizations and their attorneys. Mary’s areas of expertise include planning and feasibility analysis in the healthcare industry, preparation of financial schedules…
Allan L. Kennedy, MPH, MBA, FACHE
Allan has over thirty years of experience in a variety of healthcare organizations; including academic medical centers, not-for-profit healthcare systems, for-profit healthcare companies, as well as consulting.
Jeff List
Jeff List joined the consulting team in August as a consulting coordinator. Jeff assists the valuation team in machinery and equipment appraisals, research, and product development.
Emma specializes in the valuation of medical practice assets. She has assisted with the valuation of hospitals and physician practices and aided in physician compensation engagements, including fair market value reviews of physician compensation for employee agreements…
Robert Mundy, CPA, ABV, CVA
Robert (Robbie) has over nine years of business valuation experience and five plus years of healthcare valuation experience. He has a broad background in business valuations with extensive experience in healthcare valuation engagements involving mergers and acquisitions…
Lyle Oelrich, MHA, FACHE
W. Lyle Oelrich , Jr., MHA, FACHE, CMPE works with physicians and hospitals on physician-related operational, financial, and strategic issues. Most recently, Lyle has focused on determining fair market value compensation for a variety of…
Tynan’s experience includes performing valuations and fair market value analyses of medical practices and ancillary service lines for a variety of physician-hospital transactions. Additionally, her experience includes conducting medical staff development plans…
Pete Pearson, MBA
Pete Pearson provides business advisory services to the Firm’s healthcare clients. Pete’s focus includes feasibility studies for various healthcare entities; certificate of need preparation, support, and litigation.
Madhavi Perumpalath, CPC, CGIC, CPMA
Madhavi is a Certified Professional Coder (CPC), Certified Gastroenterology Coder (CGIC) and a Certified Professional Medical Auditor (CPMA) by the American Academy of Professional Coders (AAPC).
M. Tracy Pope, CPC, CHC
Tracy has extensive medical practice experience including management of a large orthopaedic practice with multiple locations. She is also experienced in managed care credentialing, human resources, recruitment, and workers compensation billing.
Valerie G. Rock, CPC, ACS-EM, CHC
Valerie’s experience is in coding and auditing of a wide variety of specialties, Medicare and Medicaid regulatory compliance, customizing compliance plans, managed care credentialing, practice establishments…
Lisa Price Scott, CPA
Lisa Price Scott has over 15 years of experience in Hospital Reimbursement. She provides a wide range of Reimbursement services including third party cost report preparation and review…
Jonathan Skaggs, MBA, MHA
Jonathan Skaggs provides reimbursement and financial advisory services including strategic planning, third party cost report preparation and review, review of third party contractual reserves, and wage index analysis and review.
Barbara has been working in the field of practice management for 25+ years. Her professional experience includes medical practice management and consulting for both hospital-based and office-based practices.
Kevin Standefer, MBA
Kevin brings to clients a strong background in accounting, finance, mergers and acquisitions, private placement securities offerings, strategic planning, and contract negotiations related to ambulatory surgery centers, specialty and community hospitals…
Neff Velez, CPA
A graduate of Penn State University, Neff holds an Accounting degree with a concentration in business management. Before joining GatesMoore, Neff practiced public accounting in Pennsylvania for over 9 years. While in public accounting he has gained expertise in individual and corporate taxation…
Allison’s experience is in managed care credentialing, practice establishment, human resources management, recruiting, practice valuations, and operational consults.
Audit & Tax Managers
Beth Breazeale, CPA
Beth Breazeale is a Senior Manager in the tax department of the Knoxville office. She provides tax planning and compliance services to a wide variety of business organizations and individuals.
Jennifer Broyles, CPA
Jennifer provides tax planning and compliance services to a variety of business organizations and individuals. Her primary areas of expertise are in taxation of multi-state, closely held, small business operations; real estate; financial institutions…
Tina is a Staff Accountant with PYA GatesMoore. Before joining GatesMoore, Tina spent five years as a full charge bookkeeper with a public accounting firm. As a staff accountant, Tina is responsible for financial statements, payroll tax returns and income tax returns.
Angie Caldwell, CPA, MBA
Angie Caldwell provides audit, review, compilation and financial advisory services to a wide variety of organizations, including hospitals, health systems, not-for-profit organizations, community mental health centers, health and life insurance companies, and employee benefit plans.
Theresa Cheng
Theresa currently holds the position of Retirement Plan Staff Accountant with PYA GatesMoore. She joined GatesMoore as a Receptionist/Billing Coordinator before being promoted to her current position. Theresa attended the University of South Carolina at Aiken and received a BIS with concentrations in Marketing and Biology.
Susan Clark, CPA
Susan Clark is a Senior Manager is the firm’s Atlanta office specializing in tax-exempt and healthcare organizations. Her twenty years of experience in public accounting includes all aspects of federal and state income taxation.
Melissa Costan
Melissa is a Staff Accountant with PYA GatesMoore. Before joining GatesMoore, Melissa spent three years as a staff accountant for a public accounting firm. As a Staff Accountant, Melissa is responsible for preparing financial statements and income tax returns for individuals, partnerships and corporate entities.
Amy DeLong, CPA
Amy DeLong provides tax planning and review to a wide variety of business organizations, primarily in the healthcare industry. Amy’s primary areas of expertise include a comprehensive analysis of issues related to tax-exempt organizations…
Thomas J. Democko, CPA
Tom holds a BBA with a concentration in Accounting from Georgia State University. As a Senior Accountant, Tom has experience in individual, corporate and partnership taxation, as well as experience with administration of pension plans and with qualification and reporting for not-for-profit entities.
Shannon Euart, CPA
Shannon holds a BBA with a concentration in Accounting from the University of Georgia. Before joining GatesMoore, Shannon successfully completed the CPA exam and gained experience in individual, corporate, partnership and pension plan audit and taxation.
Donna K. Evans
Donna received a BBA in Accounting from Shorter College. She joined GatesMoore as a Staff Accountant and subsequently was promoted to Senior Accountant and then Manager. Donna is the Tax & Accounting Department Manager and is responsible for the overall organization of the tax & accounting department.
Sara R. Harman
Sara holds a BBA with a concentration in Accounting from the University of Tennessee, Knoxville. Before joining GatesMoore, Sara spent four years as a staff tax accountant for a regional CPA firm in Knoxville, Tennessee that specializes in the healthcare industry.
Barbara Keefe
Barbara, a Staff Accountant with PYA GatesMoore, attended Kennesaw State University and has over 20 years experience as a full charge bookkeeper and accountant with private firms including nursing homes and home health agencies.
Matt Neilson, CPA
Matt Neilson provides external auditing services primarily for healthcare entities and financial institutions and internal auditing services for numerous financial institutions.
Lara S. Owens, CPA, ABV
Lara Owens provides tax planning and compliance services to a wide variety of business organizations, individuals, and industries. Lara’s primary areas of expertise are in multi-state, corporate and closely-held, small business operations.
Randy holds a degree in English from the State University of New York at Albany and has studied Healthcare Administration at the College of Public Health of the University of South Florida-Tampa. Randy serves as the Managing Partner of MRG Medical Solutions, LLC in Atlanta, Georgia and as the President of Management Resource Group, LLC based in Ocean Springs, Mississippi.
Suzanne Prince, CPA
Suzanne Prince provides audit, review and compilation services to a wide variety of organizations, including health and life insurance companies, multi-hospital health systems, physician practices, ambulatory surgery centers, foundations, and federal government contractors.
Stephanie Stewart
Stephanie is a Staff Accountant with PYA GatesMoore. Before joining GatesMoore, Stephanie spent four years as a staff accountant for a public accounting firm. Stephanie is responsible for preparing financial statements and income tax returns for individuals, partnerships and corporate entities.
Raheel Sohani
Raheel is a Staff Accountant with PYA GatesMoore. As a Staff Accountant, Raheel is responsible for preparing financial statements and income tax returns for individuals, partnerships and corporate entities. Raheel has worked in public accounting since 2007.
Hina Thobhani
Hina holds a BBA with a concentration in Computer Information System from Georgia State University. Before joining GatesMoore, Hina spent three years as a Staff Accountant for a public accounting firm.
Neff Velez, CPA
A graduate of Penn State University, Neff holds an Accounting degree with a concentration in business management. Before joining GatesMoore, Neff practiced public accounting in Pennsylvania for over 9 years. While in public accounting he has gained expertise in individual and corporate taxation…