About Us

Our Management Team

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C.J. King, CPA

Engagement Oversight - This email address is being protected from spambots. You need JavaScript enabled to view it.

C.J. has over thirty years of experience in the practice of public accounting focusing upon continuing care retirement communities (“CCRC’s”) and the nursing home industry. He has built a reputation for specialized expertise in the more complex areas of business planning for CCRC’s, entrance fee contract evaluation and structure, non-profit merges and consolidations, non-profit tax compliance, unrelated business income, charitable trusts, private foundations and estate tax planning. His experience includes business valuations for nursing homes and other long term care entities; litigation support as an expert witness; projects with the SEC's Accounting Staff and FASB to set accounting policy for specialized accounting issues in long-term care, comfort letters and covenant calculation reporting for security underwriters in public bond offerings; certified fraud examinations for embezzlement cases and numerous peer reviews of other accounting firms to ensure quality control.

He is a graduate of Virginia Tech and a member of the American Institute of Certified Public Accountants, the Virginia Society of Certified Public Accountants, the Association of Certified Fraud Examiners, and a past member of the Virginia Committee for Technical Standards.

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Russell Shores, CPA

Oversight Partner - This email address is being protected from spambots. You need JavaScript enabled to view it.

Russ has been a practicing CPA in Virginia for 36 years in both public accounting and as CFO for a large health care organization. His clients have included operators that range in size from small rural providers to large national and regional chains. He has planned, developed, and coordinated many long-term care and HUD audit engagements. His additional specialty tax strategy and compliance for both for and nonprofit entities. Russ is a University of Virginia graduate. He is a member of the American Institute of Certified Public Accountants as well as the Virginia Society of CPA’s and regularly represents clients on various issues before the Internal Revenue Service.

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Geoff R. McCarty

Director

Geoff has over 25 years of experience in strategic business planning, market analysis, brand development, market positioning and strategic plan implementation. His diverse experience includes executive level positions in a wide range of industries, including retail, commercial, manufacturing, technology, and service. While Senior Vice President of Marketing & Advertising at Advance Auto Parts, Geoff led this firm through the process of understanding its markets and products and the potential value related to each. His uniquely collaborative and creative approach was key to enabling this organization to tap into the opportunities which unleashed the remarkable growth the organization has realized.

He has made this same impact for many organizations and because his talents and approach are relevant to any market-driven organization, we believe his ability to add meaningful value to senior living providers is unparalleled in the industry. In addition to Advance Auto, Geoff has led strategic marketing and advertising initiatives at Luna Innovations Incorporated, Home Quarters/Builders Square, Pep Boys as well as other organizations.

Geoff is a graduate of Millersville University of Pennsylvania. He served on the Corporate Executive Board’s Marketing Leadership Council; and was a member of the Board of Trustees of the Taubman Museum of Art, having been elected to the Executive Committee, and serving as Chairman of the Marketing Committee.

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Ed Bowes

Director - This email address is being protected from spambots. You need JavaScript enabled to view it.

Ed has been practicing public accounting for well over 16 years. He has significant experience with regard to HUD related audits and compliance reviews within the context of senior living. Ed’s experience also includes the audit of a broad array senior living providers encompassing both for-profit and nonprofit organizations. Additionally, his experience runs the gambit of organizational complexity, from single site skilled nursing centers to multisite continuing care retirement communities with large foundations. Ed is a graduate of Virginia Tech from which he graduated with honors.

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Tracy Hartless, CPA

Manager - This email address is being protected from spambots. You need JavaScript enabled to view it.

Tracy has over 22 years of combined experience in public accounting and private industry. She has held senior level financial positions in both non-profit and for-profit organizations. Tracy has managed audits for senior living organizations which are both single and multi-site providers and has been involved with several business combinations and reorganizations.

In addition to audit services her expertise ranges from benefits administration, annual EB review and testing, to preparation and filing of tax forms including but not limited to Tax Form 5500’s. Tracy is a graduate of Averett University from which she graduated with high honors.

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Lori Huffman, CPA

Audit Manager - This email address is being protected from spambots. You need JavaScript enabled to view it.

Lori has over 27 years of progressive experience in industry and public accounting. After graduating from Roanoke College, Lori spent several years in public accounting auditing non-profit, for profit and governmental entities. She has held positions as Controller and CFO within the context of for profit as well as non-profit senior living providers and been involved with numerous debt placements which have included both bond and bank transactions. Lori has managed many audits of senior living providers, often identifying areas for cost and revenue improvement and assisting clients with their realization.

She was instrumental in the successful implementation and sustained growth of a large PACE program. Lori has significant expertise with Medicare and Medicaid reimbursement compliance and optimization as well as a thorough understanding of SNF operational metrics. Lori graduated with honors from Roanoke College where she earned a degree in business administration.

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Diane Earls - CPA

Manager - This email address is being protected from spambots. You need JavaScript enabled to view it.

Diane has more than 35 years of accounting experience including 12 plus years in public accounting and 20 years in the mining industry. Her public experience includes audit and tax services while her private experience included the management of a tax department. Diane graduated from Virginia Tech with a B.A. Accounting, Virginia Polytechnic and State University and is a member of the American Institute of Certified Public Accountants and the Virginia Society of Certified Public Accountants.

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Ray Fisher, CPA, CGMA, MS

Advisor to the Firm & Consultant

Ray has over 25 years of experience gained at the executive level within the context of large for profit firms and senior living organizations. Positions held in the for profit arena include CFO and Director of Corporate Strategy where Ray helped to formulate and implement strategic realignments which included corporate acquisitions, mergers and alliances. Ray has been in senior living since 2001 during which time he has held positions as CFO, CEO and advisor. He has been a part of many senior living expansion projects, the most recent being the creation of a nationally recognized short term recovery and rehab center and expansion of a 120 bed skilled nursing facility in North Carolina. As CEO he led the turnaround of a mid-size CCRC (approximately $34 million in revenue) and the marked economic improvement of several CCRC’s as CFO.

He has significant experience with capital market participants and has participated in debt placements ranging in size from $9 to $135 million within the context of fixed and variable rate transactions. He has worked with banks, bank groups, bond counsel, rating agencies and investment bankers to minimize the cost of capital and burden of loan covenants. He is conversant with economic and market studies for senior living as well as Medicare reimbursement optimization. His experience also includes financial and strategic planning, mergers acquisitions and alliances, economic projections, governance optimization, and performance management. Ray has presented strategic topics at both Leading Age Virginia and North Carolina.

Ray is a graduate of Washington & Jefferson College and earned an MS Finance from the University of Baltimore. He has instructed at VCU, UVA's Darden School and the University of Baltimore. He is a member of the American Institute of Certified Public Accountants as well as the Virginia Society of CPAs.