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Forum Experts

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Accounting & Financial Reporting Questions

Charles R. Alsdurf


  Charles Alsdurf


As HFMA's Director of Healthcare Finance Policy, Operational Initiatives, Chuck is responsible for creating content and providing expertise on a broad array of healthcare finance topics, particularly areas of great relevance to senior financial executives. Chuck previously worked at Maine Medical Center in Portland, Maine, where he served as Vice President, Finance.  


Todd Nelson
Nelson, Todd
Todd Nelson has been the director, healthcare finance policy, operational initiatives of HFMA's Healthcare Financial Practices Division since 2009. Prior to joining HFMA, he was the vice president and CFO of a rural regional medical center located in the Midwest for nearly 20 years, focusing on finance and operations related areas.

Prior to joining HFMA as an employee, Todd served in a volunteer role on HFMA's Senior Financial Executive National Advisory Committee, as well as a chapter president and HFMA regional executive.

Capital, Financial, and Strategic Questions

Pierre Bogacz
Bogacz, Pierre
Pierre Bogacz is director, Healthcare Group at PFM Financial Advisors, LLC, and an independent registered municipal advisor (IRMA). Pierre has more than 20 years experience working with hospitals and health systems, physician groups, and other providers in the following areas:

  • Tax exempt bond financings
  • Bank debt
  • Bank direct placements
  • Credit enhancement
  • Interest rate swaps
  • Bond ratings
  • Mergers and acquisitions
  • Private equity
  • Business valuation

Robert J. Ellertsen, FHFMA
Ellertsen, Robert J.
Robert J. Ellertsen, FHFMA, is a former hospital CFO with more than 35 years experience in healthcare finance. His areas of expertise include the following:

  • ACO development
  • Management of healthcare finance staff
  • Financial ratio analysis
  • Outsourcing of billing, self-pay collection, bad debt collection, and coding functions
  • Financial management of hospital-based physician practices
  • RBRVS and CPT financial and statistical analysis
  • Physician performance benchmarks
  • Overcoding or undercoding of physician professional services
  • Incentive compensation for primary care physicians
  • TRICARE capital reimbursement

Michael J. Neuman, CPA, FHFMA
Neuman, Michael J.
Michael J. Neuman, CPA, FHFMA, is senior vice president of finance/CFO for Kennedy Krieger Children's Hospital in Baltimore. Prior to joining Kennedy Krieger, Michael served in the healthcare consulting practice of KPMG in Baltimore. His areas of expertise include:

  • Operational budgeting
  • Capital planning and financing
  • Revenue cycle management
  • Managed care contracting
  • Grants management
  • Investments
  • Risk management
  • Productivity improvement
  • Treasury and cash management
  • Third party cost reporting

Physician Engagement & Payment

Curtis Bernstein
Bernstein, Curtis
Curtis Bernstein, CHFP, CPA/ABV, ASA, CVA, is a principal, Pinnacle Healthcare Consulting. Curtis and his colleagues can answer questions related to:

  • Physician practice valuation
  • Physician compensation valuation
  • The transfer of assets or equity between organizations
  • Stark and anti-kickback laws
  • Ancillary services valuation
  • Fair market value and commercial reasonableness
  • Hospital valuation
  • ICD-10 implementation issues

Katie Gilfillan
Gilfillan, Katie
Katie joined HFMA in April 2014 as director, healthcare finance policy physician and clinical practice where she is responsible for developing content and services that are significant to physicians, clinicians, and physician practices.

Prior to joining HFMA, Katie spent over 12 years working in physician associations including the Illinois State Medical Society and the American Medical Association where she advocated for physician issues in the areas of public health, clinical practice and education. Katie has a Bachelor of Science from the University of Iowa and a Master of Social Work from the Jane Addams College of Social Work at the University of Illinois at Chicago.

Operational & Service Line Management

Rosemary Rotty, MHA, FHFMA
Rotty, Rosemary
Rosemary Rotty, MHA, FHFMA, is director of service line, finance at UMass Memorial Healthcare (UMMHC) where she functions as the lead business partner to various clinical service lines. She is responsible for the coordination of many financial functions related to service line performance reporting and acts as the primary liaison between the clinical service lines and the department of finance. Rosemary's knowledge base covers:

  • Strategic planning and capital planning
  • Service line analytics
  • Benchmarking and metrics
  • Budget and forecasting

David A. Williams, CPA, FHFMA
Williams, David A.
David is a partner and leader of healthcare reimbursement and advisory services, HORNE, LLP. He is also conference co-chair for HFMA's Region 9. With 25+ years of experience, David's specific areas of expertise include the following:

  • Reimbursement and policy issues related to Medicare and Medicaid
  • Strategic planning
  • Visioning with physicians
  • Community health needs assessment
  • Quality and outcome efficiency (LEAN)
  • Due diligence
  • Debt capacity
  • M&A structure

Payment & Reimbursement (Medicare, Medicaid, Managed Care)

    Michele Marcum, CHFP
    Marcum, Michele
    Michele Marcum, CHFP, is senior network manager, Aetna. She has served on the board of HFMA's Idaho Chapter and HFMA's Board of Examiners. She is a frequent presenter on managed care and reimbursement topics. Her areas of expertise include:

    • Contract language
    • Negotiation
    • Payer performance evaluation
    • Medicare Advantage plans
    • ACA implementation and administration

    Chad Mulvany
    Mulvany, Chad
    Chad Mulvany is a technical director for HFMA and is based out of the association's Washington, D.C., office. Chad is responsible for creating content covering reimbursement issues and healthcare reform. He also is a regular contributor to hfm magazine and speaks frequently to local chapters.

    Chad has more than 10 years of revenue cycle and reimbursement experience, working as both an internal and external consultant to large healthcare systems. Prior to joining HFMA, he helped Fortune 500 companies re-engineer their innovation and marketing processes as a consultant at the Corporate Executive Board.

    Revenue Cycle

    Christine Fontaine, CHFP
    Fontaine, Christine
    Christine Fontaine, CHFP, is senior director, revenue cycle optimization, for Connance. She has more than 20 years of experience in healthcare finance-in physician and hospital business offices. Christine is also a frequent presenter at industry conferences on topics related to revenue cycle operations and best practices. Her areas of expertise include:

    • Patient-centric access processes
    • Denials management and prevention strategies
    • Key performance indicators
    • Staff training
    • Implementation of technology solutions

    David Hammer, FHFMA, CHFP

    David Hammer Photo 2

    David Hammer, FHFMA, CHFP, is a principal at Healthcare Performance Management Consultants. In his 30+ years of experience, David has held a variety of positions with leading integrated delivery networks and health systems, Big Four consulting firms, IT vendors, and revenue cycle outsourcing companies. He is also a frequent industry speaker and is widely published author in national publications, often focusing on key performance indicators and metrics. His areas of expertise include:

    • Health reform and evolving payment mechanisms
    • Cost accounting
    • Revenue cycle transformation
    • Enterprise scheduling and patient access
    • Health information management
    • Revenue cycle management
    • Denials management

    Bob Hoover
    Hoover, Bob
    Bob Hoover, FACHE, is director, revenue cycle, for Meadville Medical Center Health System, Meadville, Pa. He has cash flow responsibilities for both the medical center and physician practices. For the last 30 years, Bob has held corporate revenue cycle and reimbursement positions with both not-for-profit and for-profit healthcare organizations, including seven years with Ernst & Young's Healthcare Advisory Services Practice. His areas of expertise include:

    • Revenue cycle management
    • People skills coaching
    • Medicare reimbursement
    • Financing and administration
    • Turnaround cash flow

    Ruth Landé
    Lande, Ruth
    Ruth Landé is the vice president of patient revenues at Memorial Sloan-Kettering Cancer Center, the world's oldest and largest private cancer center. She has over 20 years experience and is responsible for all aspects of the revenue cycle, both on the professional and technical sides.

    She is happy to answer questions related to revenue cycle operations including:

    • Registration
    • Coding
    • Charity care
    • Regulatory compliance
    • Technology
    • Patient satisfaction

    Suzanne Lestina
    Lestina, Suzanne
    Suzanne Lestina, FHFMA, CPC, is executive director, access and revenue integrity, University of Chicago Medical Center. Most recently, she served as director of administrative simplification policy, American Hospital Association (AHA). Prior to joining AHA, Suzanne was AvadyneHealth's vice president of client innovation, and HFMA's director of revenue cycle MAP. Her areas of expertise include:

    • HFMA MAP/MAP App
    • Key performance indicators and benchmarks
    • Revenue cycle best practices
    • Self-pay process
    • Up front financial communications
    • Technical claims submission questions
    • 5010 (X12 electronic data standards)

      Kelly McGinnis
      Kelly McGinnis, FHFMA, is director of revenue cycle for HealthAlliance of the Hudson Valley in Kingston, N.Y. and has almost 30 years experience in various healthcare settings.

      Trained in Six Sigma principles, Kelly looks to implement best practices for streamlining and integrating all aspects of the revenue stream. Kelly has also been involved with HFMA chapters in helping other HFMA members obtain certifications. Her areas of expertise include:

      • Managed care
      • Billing and follow-up
      • Credit and collections
      • Chargemaster
      • Registration/scheduling
      • Revenue cycle performance improvement

      Caswell Samms III
      Samms III, Caswell
      Caswell Samms III is vice president and CFO at WellStar Kennestone in Marietta, Ga. Previously, he was network CFO with Health & Hospital Corporation, a public benefit corporation and the largest municipal healthcare organization in the country. Caswell's areas of expertise include:

      • Revenue cycle
      • Budgeting
      • Planning
      • Business development
      • General accounting
      • Reimbursement

      Christoph Stauder, CPA, FHFMA
      Christoph has worked in public accounting, consulting, and interim finance and revenue cycle leadership roles since 1985. His is past president of the Oregon HFMA Chapter and has taught courses and developed training content for HFMA's Certified Healthcare Financial Professional (CHFP) credential since the mid-1990s. His areas of expertise include:

      • All aspects of revenue cycle management for hospitals and physician groups
      • Hospital and physician group price setting
      • Clinical documentation improvement
      • Budgeting
      • ROI analysis

      Legal & Compliance

      Robin A. Johnson
      Johnson, Robin A.
      Robin has her own law firm that represents healthcare providers and other not-for-profit institutions. Her practice focuses on not-for-profit corporations, healthcare reimbursement, licensure, accreditation, and compliance on behalf of community mental health centers, hospitals, clinics, home health agencies, large physician practices, accreditation agencies, and professional associations of healthcare providers.

      Robin's specific areas of expertise include:

      • Reimbursement, including Medicare and Medicaid
      • Insurance law
      • Licensure and accreditation
      • HIPAA
      • Fraud and abuse
      • Not-for-profit corporate organization and mergers

      Marty Knutson
      Knutson, Marty
      Martha (Marty) Ann Knutson, JD, CPC, focuses her San Diego law practice on helping organizations and individual healthcare providers get and stay in compliance with the many local, state, and federal healthcare requirements. Her areas of expertise include:

      • Compliance program design and development
      • Disability issues (ADA, Rehabilitation Act, Civil Rights Act of 1964)
      • EMTALA
      • Fraud and abuse restrictions
      • Licensure matters
      • Reimbursement (including Medicare and Medicaid)
      • Stark (physician self-referral)

      Elizabeth M. Mills
      Mills, Elizabeth M.
      Elizabeth M. Mills is senior counsel in the Chicago office of Proskauer Rose LLP and a member of the healthcare department. Her practice is focused both on healthcare organizations and tax exemption issues for not-for-profit organizations. She is particularly interested in:

      • Requirements for hospital tax exemption, including Section 501(r) requirements
      • Form 990 requirements
      • Legal and tax issues in all aspects of hospital-physician integration
      • Joint ventures
      • Joint operating agreements
      • System affiliations

      Richard C. Parker
      Parker, Richard C.
      Richard C. Parker is an executive director with CBIZ KA Consulting Services, a financial management consulting company, which provides financial, compliance, and operational consulting services to the healthcare industry. He has more than 25 years experience in the healthcare field, both in a provider and consulting setting. Richard's interests include:

      • CMS/RAC risk assessment and recovery
      • DRG coding guidance
      • Medical necessity guidance
      • Regulatory affairs/projects
      • Compliance risk and auditing
      • Training related to medical necessity and coding
      • Business associates
      • HIPAA privacy
      • Internal controls