Penny Richardson earned her Bachelor of Business Administration degree in business management from Middle Tennessee State University. She was licensed as a nursing home administrator (NHA) in 1994 and served as administrator of a 130-bed intermediate and skilled nursing facility for 12 years prior to joining JHA in 2005. Prior to being the administrator, Penny served as the nursing facility’s office manager in charge of billing and accounting functions. Penny’s long experience as a nursing home administrator gives her unique insight into the day-to-day operations of a nursing facility and makes her a valued consultant to our long-term healthcare clients. She provides many services to the firm’s healthcare clients, including Medicare/Medicaid cost reporting, reimbursement planning, cost analyses, budget development, patient census development, analysis of receivables and quality improvement. Penny has served as a member of the board of directors of the Tennessee Health Care Association and on various committees of the organization. She and her husband, Doug, live in Manchester and have two daughters and three grandchildren and are active in their church. Penny also serves on the board of the Court Appointed Special Advocates (CASA) for children of Rutherford County.

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.

Molly Patrykus earned her Bachelor of Business Administration in accounting at Middle Tennessee State University, graduating Suma Cum Laude. She is a graduate of the National Tax Education Program conducted by the University of Illinois. Molly has extensive experience in tax services and audits of governments, non-profits, nursing homes and private companies. Earlier in her career, Molly served as the finance director for a growing trucking company gaining invaluable experience which helped her achieve greater proficiency in financial reporting, budgeting and forecasting and gave her the unique experience of being on the auditee side of the equation. Molly also has considerable experience in the area of grant compliance and single audits and has been involved in many special projects and consultation engagements. She is active in the Rutherford CABLE organization and is a member of the Tennessee Government Finance Officers Association. Molly and her husband, Mike, have four children.

Suzanne Vandiver earned her Bachelor of Business Administration in accounting at Middle Tennessee State University and became licensed as a Certified Public Accountant in 1986. She joined the firm upon her graduation and has been with JHA since that time. Suzanne has over 30 years of experience conducting and directing audits of organizations in a variety of industries, including governments, non-profits, long-term care facilities, and various other medium and small businesses. Throughout her career, she has been responsible for all phases of the financial audit, including planning and review of the audit work, consultation with management on accounting issues and assistance in the preparation of financial statements. She has extensive experience working with governments, including small and mid-size cities and school systems, on complex issues and in making recommendations for improvements, as well as broad knowledge and experience with the Single Audit process and all aspects of federal grant compliance and testing. Suzanne also has considerable experience in the area of tax preparation and planning. Early in her career, she attended three years of the National Tax Education Program conducted at the University of Illinois. She is active in her church, including service in the youth program and as a member of the praise team. Suzanne is also active in the community as a member of the Rutherford CABLE organization and serves on the board of the BoroDash benefit race. She is a member of the Tennessee Government Finance Officers Association. Suzanne and her husband, Phillip, have two grown daughters.

Drew Nickerson, firm partner, earned his Bachelor of Business Administration in accounting at Middle Tennessee State University, graduating Suma Cum Laude and joined the firm in 2004 as a staff accountant. During his tenure with JHA, he has gained experience in tax services, audits of governmental entities, non-profit entities, nursing homes and private companies. Drew has extensive experience in audits of governments, not-for-profits, nursing homes and HUD financed entities. He also has broad experience in the area of grant compliance and single audits, and has been involved in many special consulting projects. Drew and his wife, Mary Beth, have four children. Drew has assisted in coaching various sports teams in which his children participate. He is an active member of Christian Life Church, where he has led small groups and is a member of the media team.

Jared Forrester, firm partner, joined the firm in December of 2003, after earning his Bachelor of Business Administration in accounting from Middle Tennessee State University. He became licensed as a Certified Public Accountant in 2008 and is a member of the American Institute of Certified Public Accountants and the Tennessee Society of CPA’s. In his role as partner with the firm, his responsibilities include business and individual tax preparation, accounting services, and attest services, including compilations, reviews and audits. Jared was awarded the designation of Certified Specialist in Estate Planning (CSEP) in 2015. Jared is married to Lacey and they have four children. He is active in the community serving as a scoutmaster for his church Boy Scout troop.

Jimmy Jobe, managing partner, earned his Bachelor of Business Administration in accounting at Middle Tennessee State University in 1984 and became licensed as a Certified Public Accountant in 1986. He is a graduate of the National Tax Education Program from the University of Illinois and earned the Certificate of Educational Achievement in Governmental Accounting and Auditing from the American Institute of Certified Public Accountants. Jimmy has over 30 years’ experience in consulting in the health care and long-term care industries including Medicare/Medicaid cost reporting, reimbursement planning and consulting, cost analyses, acquisitions and mergers and many other aspects of these complex industries. He has consulted with long-term care facilities in Tennessee, North Carolina, Florida, Mississippi, Missouri, Kansas, Massachusetts, New Hampshire and Indiana. He also has extensive experience in governmental and non-profit auditing and consulting, which includes small and mid-size cities, utilities, component units and various not-for-profit organizations. Jimmy currently serves as a director on the board of National Health Investors, Inc. (NHI), a publically-traded real estate investment trust invested primarily in senior housing and long-term care facilities. Jimmy is active in the community including service on the board of the Boys & Girls Clubs of Rutherford County for more than 25 years. He has also served on the boards of the St. Thomas Rutherford Hospital Foundation and the Business/Education Partnership of Rutherford County. Jimmy and his wife, Donna, have two grown daughters and two grandchildren.