Susan Kulp earned her Bachelor of Arts degree in accounting from David Lipscomb College in 1981 and became licensed as a Certified Public Accountant in 1983. She gained valuable experience in the long-term care industry during her 12-year tenure with the State of Tennessee Comptroller’s Medicaid Unit. She joined JHA in 1997 and continued to gain extensive experience in the industry as the firm’s Senior Managing Consultant in long-term healthcare. In that capacity, Susan provides Medicaid and Medicare cost reporting, reimbursement planning and consultation, cost analyses, budget development, corporate training programs, and consultation in many other aspects of the long-term care industry. She and her husband, Robert, have a daughter and are active in their church.