Background |
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| Our principal has an extensive background in all areas of auditing, taxation, financial reporting, and consulting. Our firm is built upon the experience, innovation, dedication and expertise that our current and former principals personally bring to each engagement. Our principal is an active member of the service team. He works closely with our professional staff and with our clients to insure that the work is done as efficiently as possible. The active involvement of our principal creates a stable long-term relationship for our clients. |
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Our Mission |
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| Since 1976, our mission is to help clients maintain financial
viability in the present while taking a proactive approach to achieve future goals.
This requires open communication to reach an understanding of our clients’ needs, thorough
research, and sound analysis. Our firm is dedicated to meeting these goals with high standards
of excellence and professionalism. |
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Our Team |
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Bert P. Cummins, CPA |
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Managing Principal/CEO-
Mr. Cummins, the Managing Principal, and CEO is also our Health Care and Audit Services Principal, and holds a Bachelor of Arts degree from Ohio University and a Bachelor of Science degree in accounting from The Ohio State University. He began his public accounting career with the Columbus office of a National CPA firm, was promoted to audit manager in 1978, and concluded his employment with that firm in 1981. He spent one year in private industry as a Chief Financial Officer before joining our predecessor firm in 1982.
Although Mr. Cummins' 36 years of public accounting experience has been diversified, his primary emphasis since 1979 has been concentrated in the long-term health care industry. He is responsible for directing the reimbursement services we provide to our long-term health care clients, which represent approximately 8,000 beds in the State of Ohio. The State of Ohio recognizes him as a technical expert in Medicaid and Medicare reimbursement issues and has been retained as an expert witness for purposes of testimony in lawsuits against the ODJFS, and for purposes of hearings with the ODJFS under Chapter 119.
Mr. Cummins is a member of the American Institute of Certified Public Accountants, the Ohio Society of Certified Public Accoun¬tants, and other professional organiza¬tions. He is the “Retained CPA” for The Ohio Academy of Nursing Homes, Inc... Additionally, he has given numerous seminars in Ohio on the topics of cost reporting and reimbursement maximization. He also is a member of, and serves on, the Board of Trustees of several charitable and community organizations.
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| Bert@ckandh.com (614) 241-2356 (Direct) |
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Richard R. Van Horn, CPA |
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Tax Department Manager-
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| Rich@ckandh.com (614) 224-7800 |
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Ruth G. Garner |
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Ruth's undergraduate degree is from the University of Cincinnati. She also holds a Master's in Accounting from The Ohio State University. She was with the Columbus office of a national CPA firm for the first two years after graduation. She joined our firm in 1981. She is heavily involved with our long-term care facility clients in their third party reimbursement compliance and consulting.
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| (614) 224-7800 |
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Rachel I. Smathers |
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A central Ohio native Rachel joined Cummins, Krasik & Hohl Co. in January 2003 working in the Accounting and Auditing department. Rachel obtained a Bachelor of Science degree in accounting and finance from Capital University in 2003. She is currently preparing and sitting for the CPA exam.
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| (614) 224-7800 |
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Robert J. Heffron |
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| (614) 224-7800 |
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Emily J. Holtzman |
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| (614) 224-7800 |
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Rengin O. LaPrairie |
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| (614) 224-7800 |
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Jill A Lloyd |
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| (614) 224-7800 |
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John-Michalel Luskevich |
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| (614) 224-7800 |
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Jennifer D Haynes |
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| (614) 224-7800 |
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