Partners and Associates

Partners and Associates

A hybrid team of accountants, advisors, and consultants whose collective experience and diverse backgrounds ignite ideas, reconfigure approaches, and recommend strategies and innovative solutions for our clients.


505 Fourteenth Street
Oakland, CA 94612-1912

Tel: 510.768.0066



Areas of Focus

  • Preparation and analysis of Medicare and Medicaid cost reports:
    • Wage index and disproportionate share hospital (DSH) reporting for hospitals
    • Medi-Cal rate optimization for skilled nursing facilities
    • Rate setting, prospective payment system (PPS) reconciliations, and change-of-scope reports for clinics
  • Financial statement preparation and analysis
  • Contractual adjustment modeling, review, and analysis
  • Benchmarking of current services and evaluation of new units/services
  • Budgeting and rate projections
  • Electronic health record (EHR) implementation and risk assessment




California State University - Sacramento
  • Bachelor of science degree in accounting and finance

Nick Addleman

Senior Manager

Nick Addleman is a senior manager in the firm’s health care consulting practice, primarily focused on providing compliance and reimbursement services for hospitals, skilled nursing facilities, and clinics. He has more than 20 years of experience in health care accounting and reimbursement consulting. Clients who work with Nick appreciate his attention to detail and the deep industry expertise and knowledge he brings to each engagement.  

Professional Memberships and Activities

  • California Association of Health Facilities (CAHF) - Member
  • National Association of Rural Health Clinics (NARHC) - Member
  • California Association of Rural Health Clinics (CARHC) - Member