Location: Nashville, Tennessee

Eva Pulley is a senior manager in the tax services department of KraftCPAs. She is responsible for building and maintaining client relationships and managing/reviewing the work of other team members.

Eva specializes in estate and trust tax planning and administration, as well as family wealth transfer planning. She works extensively with attorneys, trust companies, and clients’ other advisors to develop and maintain plans to meet the needs of our clients and multiple generations of their families.

Eva, who has more than 30 years of public accounting experience, joined Kraft in 2016. She previously served as the director of estates and trusts at a local CPA firm for more than 11 years.

Involvement

• American Society of Certified Public Accountants
• Tennessee Society of Certified Public Accountants
• Middle Tennessee Estate Planning Council

Fran Leahy is a senior manager with the tax services team at KraftCPAs. She works exclusively with nonprofit clients to provide Form 990 research, preparation, and review services.

Fran has more than 25 years of public accounting experience. Prior to joining KraftCPAs in 2009, she was an internal auditor with a national healthcare firm for five years as well as an accounting instructor at a four-year university.

For almost a decade, Fran has worked exclusively on Form 990 engagements for nonprofit clients. Prior to that, Form 990s were a significant part of her responsibilities, in addition to tax services for corporations, partnerships, individuals, and other for-profit clients.

Fran has attended the AICPA Not-For-Profit conference each year since her full-time move to nonprofit engagements and is a member of the AICPA Not-For-Profit Section.

Involvement

Current Involvement

• American Institute of Certified Public Accountants
• Tennessee Society of Certified Public Accountants
• AICPA Not-for-Profit Section
• Carolina Mountain Club, Appalachian Trail Section Maintainer

Previous Involvement

• Girl Scouts of Middle Tennessee, Troop Leader
• NaCoMe Camp and Retreat Center Inc., Treasurer, Board President
• Hammer and Heart, Treasurer

Professional Achievements

Frequent presenter, including:

• “990 Updates and Common Errors,” TSCPA Governmental and Nonprofit Conference
• “2020 Nonprofit Tax Updates,” TSCPA Governmental and Nonprofit Conference
• “Scenario Planning in Times of Uncertainty,” HCA Foundation
• Accounting lecturer at Belmont University and Appalachian State University
• “Telling an Organization’s Story Through Proper 990 Reporting,” TSCPA Governmental and Not-for-Profit Conference
• “990 Hot Topics for Schools,” NBOA conference at The Harpeth Hall
• “What to Do When the IRS Calls,” Arts and Business Council’s Art Crawl

Katie Reid is vice president of the advisory services practice at Kraft Healthcare Consulting, LLC, an affiliate of KraftCPAs PLLC. She oversees reimbursement and operations services, including the review and preparation of Medicare and Medicaid cost reports and other third-party reimbursement opportunities.

Katie works with a variety of clients, including medical/surgical, psychiatric, rehabilitation, and long-term acute care hospitals. Additionally, she works with skilled nursing facilities, rural health clinics, federally qualified health centers, hospice and home health agencies, and end-stage renal dialysis and other multispecialty physician practices.

Katie returned to KHC in 2023 after a previous role with the firm from 2014 to 2021.

Involvement

• American Institute of Certified Public Accountants
• Tennessee Society of Certified Public Accountants
• Nashville Health Care Council
• Leadership Health Care
• Healthcare Financial Management Association

Ken Youngstead is a member in the assurance services department of KraftCPAs. He is responsible for building and maintaining client relationships, overseeing the work of engagement teams, reviewing ongoing work, approving final reports, and presenting our work to clients’ management teams and boards of directors.

As a practice leader of the nonprofit and governmental industry team, Ken works extensively with tax-exempt clients, including those that are subject to Government Auditing Standards and single audit compliance. Indicative of his reputation and expertise in the nonprofit community, Ken was a longtime board member with the Center for Nonprofit Management and held the positions of executive committee member, treasurer, and board chair.

Ken has more than 30 years of public accounting experience. He joined KraftCPAs in 2006.

Involvement

Current Involvement

• Special Olympics Tennessee, Board of Directors, Executive Committee and Finance Committee
• American Institute of Certified Public Accountants
• AICPA Not-for-Profit Section
• Tennessee Society of Certified Public Accountants
• Rotary Club of Nashville, President-Elect
• The Nonprofit CPAs
• National Organization for Workforce Diversity, Board of Directors, Treasurer
• MTSU Department of Accounting, Advisory Board

Previous Involvement

• Center for Nonprofit Management, Board of Directors, Executive Committee, Board Chair and Treasurer
• Special Olympics Tennessee, Board Chair and Executive Committee
• Leadership Nashville, 2006 Graduate and Education Day Committee
• Nashville Opportunities Industrialization Center, Board of Directors
• Tennessee Jazz and Blues Society, Board of Directors and Treasurer
• 20:20 Leadership Alliance, Board of Directors
• Covenant Baptist Church in Bellevue, Deacon Board and Chair
• Nashville Area Chamber of Commerce, Board of Directors, NELA Awards Volunteer and NEXT Awards Volunteer
• Nashville Junior Chamber, Board President and Treasurer
• Friends of Bicentennial Capitol Mall State Park, Board of Directors and Treasurer

Professional Achievements

• Power Leader in Accounting, Nashville Business Journal

Lynsey Roberts is a member with the tax services team at KraftCPAs. She is responsible for building and maintaining strong client relationships, managing tax compliance engagements, and overseeing and directing engagement teams.

Lynsey has extensive experience with tax planning, consulting, and compliance for corporations and pass-through entities (including mid-size to large companies), as well as high net-worth individuals. She works with clients to provide multi-state tax consulting and compliance, tax examinations, and strategic tax planning.

Additionally, Lynsey serves as a knowledgeable resource and technical leader for clients, both internally and externally, providing in-depth research and guidance for the implementation of tax law changes. She works with clients in a variety of industries, including entertainment, real estate, manufacturing/wholesale/distribution (MWD), and professional services.

Lynsey began her professional career in public accounting in 2009 and has been at Kraft since 2012.

Involvement

Current Involvement

• American Institute of Certified Public Accountants
• Tennessee Society of Certified Public Accountants
• TSCPA Council
• Breakfast Club of Nashville
• Book’em, Treasurer

Prior Involvement

• Breakfast Club of Nashville, President

Mandy Thompson is the director of coding and compliance consulting with Kraft Healthcare Consulting, LLC (KHC), an affiliate of KraftCPAs PLLC.

Mandy consults with healthcare providers to ensure billing and coding compliance. She also performs coding and documentation audits and Office of Inspector General (OIG) and Centers for Medicare and Medicaid Services (CMS) compliance training. She works with healthcare facilities to assist with recovery audit contractor (RAC) appeals and administrative law judge (ALJ) hearings. Additionally, Mandy works with attorneys providing expert reports in OIG investigations and has successfully had cases dismissed by the OIG and the ALJ.

Mandy specializes in revenue cycle management services, including chargemaster financial management and compliance. In addition, she provides charge description master (CDM) maintenance.

With more than 20 years of healthcare experience, Mandy has worked in a variety of roles in the industry. Previously, she was a coding and compliance consultant for a regional firm, business office director for an assisted living facility, and patient account representative for the largest multi-specialty clinic in Mississippi.

Involvement

• American Academy of Professional Coders
• Healthcare Financial Management Association
• American Dental Coders Association
• American Health Information Management Association
• Nashville Health Care Council
• Leadership Health Care

Mark Patterson is a member with the tax services group at KraftCPAs. He is responsible for building and maintaining client relationships, overseeing the work of engagement teams, reviewing ongoing tax planning and compliance work, approving final tax returns, and presenting our work to clients.

Mark works extensively with middle-market companies to identify and utilize state and federal tax credits, deductions, and other incentives, including the Tennessee job tax credit, the federal research and experimentation (or “R&D”) credit, IC-DISC for exporters, and cost segregation studies. Mark also assists clients on both the buy and sell sides of transactions, including advising clients on exit strategies and their tax implications.

As a practice leader of the firm’s manufacturing/wholesale/distribution (MWD) industry team, Mark oversees the group’s strategic plan. He also manages the tax engagements for most of the firm’s MWD clients, including auto suppliers, fabricated metal product manufacturers, as well as distributors of consumer products, pharmaceuticals, building materials, office supplies, furniture, and wire/cable, among others. Mark also has experience in the transportation and service industries, as well as with American subsidiaries of foreign-owned companies.

Prior to joining KraftCPAs in 2009, Mark worked with both local and national public accounting firms. He has been in public accounting since 1985.

Involvement

• American Institute of Certified Public Accountants
• Tennessee Society of Certified Public Accountants
• Manufacturing CPAs
• Tennessee Chamber of Commerce and Industry, Board of Directors
• Tennessee Federal Tax Institute, President and Board Member
• Tennessee Federal Tax Conference, Planning Committee
• Monroe Harding Inc., Finance Committee Member
• Phantom Regiment Drum and Bugle Corps, Treasurer, Board Member and Hall of Fame Member

Professional Achievements

• Guest presenter and expert panelist at seminars related to tax matters in the United States and overseas
• Guest presenter on implications of the Tax Cuts and Jobs Acts

Sandra Long is a senior manager with the tax services group at KraftCPAs. She is responsible for building and maintaining client relationships and managing and reviewing the work of other team members.

Sandra specializes in tax planning and compliance services for a variety of clients, including Social Security benefit planning and management, trusts and estates, and private foundations. She has extensive experience in individual taxation issues, as well as estate, gift, and trust tax planning.

Sandra has more than 25 years of accounting experience and joined Kraft in 1998.

Involvement

• American Institute of Certified Public Accountants
• Tennessee Society of Certified Public Accountants
• Nashville Estate Planning Council

Scott Nalley is the member-in-charge with the risk assurance and advisory services (RAAS) group at KraftCPAs PLLC. He is responsible for overall management and oversight of the RAAS practice, including its staffing, daily operations, quality control, and client relationships.

Scott provides risk management, internal control, and regulatory compliance consulting services such as internal audits, system and organization controls (SOC) attestation examinations, HITRUST assessments, and HIPAA risk analysis. He has experience in the areas of risk assessments, network security assessments, network vulnerability assessments, IT audit, data privacy compliance, and risk management, as well as designing, implementing, and testing internal controls.

Scott works extensively with clients in the manufacturing/wholesale/distribution (MWD), government, utility, technology, healthcare, and professional services industries. As leader of the firm’s internal audit team, he works with internal audit departments and public accounting firms by providing quality assurance and peer reviews.

Scott has more than 20 years of experience in public and private accounting. His prior public accounting experience included performing external audits for nonprofit/governmental entities, dealerships, and MWD companies, as well as employee benefit plans. Scott also worked for six years as an internal auditor for Vanderbilt University.

Involvement

• American Institute of Certified Public Accountants
• Tennessee Society of Certified Public Accountants
• The Institute of Internal Auditors, Academic Relations Committee; Board of Governors
• Leadership Health Care
• Tennessee State University, Accounting Advisory Board

Previous Involvement

• Rebuilding Together Nashville, President, Treasurer

Professional Achievements

• Practice Development and Internal Service Awards, KraftCPAs
• Frequent guest presenter, including:
  • East TN IIA Chapter, Auditing Accounts Payable from an IA and Fraud Examiner Perspective
  • Public Utility Accountant Association, Effective Internal Controls
  • Fraud: When Truth is Stranger Than Fiction: Middle Tennessee ACFE, Lipscomb Accounting Conference, Association of Government Accountants
  • Keep Your Boat Afloat: Are You Cybersecure?
  • Lipscomb Accounting Conference: Auditing IT Internal Controls and IT Security
  • TSCPA Healthcare Conference, HIPAA Update: The 2020 Impact

Scott Mertie is the president of Kraft Healthcare Consulting, LLC, an affiliate of KraftCPAs PLLC. With more than 25 years of experience in the healthcare industry, Scott provides services involving third-party reimbursement, operations, and compliance.

Additionally, Scott provides expert reports and testimony for healthcare-related litigation engagements. His clients include hospitals, long-term care facilities, physicians, and other providers, as well as law firms. His previous experience includes working for a Nashville-based hospital management company, a Nashville hospital system, and other CPA firms.

Scott regularly presents on a variety of healthcare topics to organizations such as the HFMA, MGMA, NMGMA, MTHEA, AAPC, and TSCPA, among others, and has guest lectured at Vanderbilt and Belmont Universities. He has also partnered with the American Institute for Healthcare Compliance (AIHC) to develop a Medicare/Medicaid cost report boot camp course. In addition, he worked with the AIHC to create the Certified Cost Report Specialist (CCRS) credential, as well as its related education and testing.

Scott was a founder of KHC in 2009 following the merger of his firm with KraftCPAs.

Involvement

• Saint Thomas Health Foundation, Board Member
• Metro Nashville Historical Commission Foundation, Treasurer
• Visitation Hospital Foundation, Board Member; Treasurer
• Knights of Columbus, Fourth Degree Knight
• Neighborhood Health, Past Board Member and Treasurer
• Nashville Health Care Council, Board Member
• Healthcare Financial Management Association, Board Member, VP of Middle District-Tennessee Chapter
• American Institute of Healthcare Compliance, Instructor
• American Health Lawyers Association
• American Health Information Management Association
• National CPA Health Care Advisors Association
• American Association of Professional Coders
• Tennessee Society of Certified Public Accountants
• Leadership Health Care, Past Board Member
• Medical Group Managers Association, Past Board Member
• Susan G. Komen Central Tennessee, Past Board Member

Professional Achievements

• Health Care Awards, Nashville Business Journal, 2010, 2015, 2018, 2019, 2020
• Power Leader in Accounting/Finance, Nashville Business Journal, 2015, 2017
• InCharge Health Care, Nashville Medical News, 2010-2020
• Organized and led a delegation for healthcare professionals to Cuba in 2014
• Served as a healthcare delegate, along with former Tennessee Gov. Phil Bredesen, for a trade mission to China, in conjunction with the Tennessee Department of Economic Development
• Participated in numerous Nashville Health Care Council international delegations
• Participated in and led multiple Leadership Health Care delegations to Washington D.C.
• Guest lecturer at Belmont University, Vanderbilt University, and others
• One of the Top Small Businesses in the South, Business Leader Magazine

Sean Owens is a member-in-charge with KraftCPAs, where he oversees quality control and administration for the assurance services practice. He is also responsible for building and maintaining client relationships, managing the work of engagement teams, reviewing ongoing work, approving final reports, and presenting our work to client management teams and boards of directors.

Additionally, Sean provides a variety of services, including external audits and reviews, agreed-upon procedures, merger and acquisition assistance, due diligence, internal control review engagements, and system and organization controls (SOC) examinations.

Sean works extensively with clients in the service industry, as well as those in the nonprofit, real estate, construction, and manufacturing/wholesale/distribution (MWD) industries. His clients range from family-owned start-ups to large corporations in foreign countries and U.S. subsidiaries of foreign-owned companies. He has worked with large national franchisors, chemical manufacturers, stamping manufacturers, fence distributors, and HVAC parts manufacturers.

As a practice leader of the nonprofit industry team, Sean frequently works with tax-exempt clients, including educational institutions, political action committees (PACs), and organizations subject to uniform guidance requirements.

As a registered qualified peer reviewer, Sean is also an integral part of our firm’s peer review practice, where he and the team evaluate other CPA firms’ system of quality control for their accounting and auditing practice.

Sean has more than 20 years of public accounting experience. He joined KraftCPAs in January 2003.

Involvement

• American Institute of Certified Public Accountants
• Tennessee Society of Certified Public Accountants
• AICPA Not-for-Profit Section
• TSCPA Nashville Chapter
• Tennessee Kidney Foundation, Executive Committee Member and Secretary
• Leadership Wilson County
• Tennessee Tech College of Business, Board of Trustees
• Mount Juliet Church of Christ, Deacon

Wallace McKinney is a senior manager with the tax services team at KraftCPAs. He is responsible for building and maintaining client relationships and managing/reviewing the work of other team members.

His duties include tax research, planning, compliance, and consulting services for individual and business clients.

Wallace began his professional accounting career with KraftCPAs in 2016.

Involvement

• American Institute of Certified Public Accountants
• Tennessee Society of Certified Public Accountants