Tom Ealey

Tom has a broad background as a CPA (Ohio), management consultant, physician practice administrator, litigation analyst, writer and seminar leader. He has lectured at state universities and liberal arts colleges.

His experience includes extensive work with  health care providers and small businesses, often when the organizations were in start up, transition or distress.

Tom’s work included accounting and finance, human resources, strategic planning, change management, risk management, estate and succession planning, real estate management and business sales.

His health care work has included accounting, compliance (billing integrity, HIPAA, OSHA, HR, etc.), compensation models, entity planning, entity transactions, cost reporting, government audit representation and quality issues.

His current research interests include health care regulatory issues and compliance, national health policy issues, health care quality failures, financial fraud, senior citizen issues with fraud and abuse, identity theft and tax evasion. 


Professional Memberships:

American College of Health Care Administrators

Medical Group Management Association

Michigan Institute of CPAs

              health care task force six years

               Vice Chair 2016-2017; Chair 2017 - 2018


Community Service:

50+ years veteran, Boy Scouts of America




Accounting, Business Administration, Health Care Administration

Educational Background

M.Acc., Accountancy, Bowling Green State U.

B.A., Liberal Studies, Bowling Green State U.



My career at Alma began in


Recent publications:


with Elizabeth Cameron, “Patient Safety and Modesty: Policy and Compliance,” conference proceedings, Great Lakes Academy of Legal Studies in Business, October 2017



with Elizabeth Cameron, “Patient Safety and Modesty: Policy and Compliance, ” Compliance Today, July 2017



“Therapy Billing Fraud: When Will LTC Learn?” column, I Advance Senior Care, January 2017


Stark Compliance Lessons for Employed Physician Compensation” Compliance Today, January 2017



 “Health Care Employers Must Be Prepared for Tough Stance On Overtime,” Medical Group Management Association CONNECTIONOctober 2016



with Elizabeth Cameron, column, “CMS’ Final Rule: Is it a win for residents?”  Long-term Living (blog) , September 2016



 “Fraud in Therapy Billing: Here We Go Again” Compliance Today, July 2016


 “Healthcare Employers - New Overtime Rules,” June 2016, Medical Group Management Association, CONNECTION (e-version)


with Elizabeth Cameron, “Restraints: Patient Safety and Regulatory Compliance,” Compliance Today, December 2015


 with Dale Sanders, “Orienting new Physicians to the Compliance Program,” Compliance Today, August 2015


HIPAA Privacy Meets BYOD (bring your own device), Long Term Living, e-journal, May 20, 2015


“To Boldly Go”  (commentary on the future of group medical practice), Medical Group Management Association, CONNECTION, January-February 2015.


 “Protecting Residents from Financial Abuse,” Long Term Living, September 2014


 with Marcy Gilstad-Corbat (Alma “11), “Managing Resident Personal Funds,” Long-term Living, March 2014


with Marcy Gilstad-Corbat (Alma ’11), “Mandatory Compliance and Long-term Care: Part II.”  Compliance Today, January 2014.


with Marcy Gilstad-Corbat (Alma ’11), “Mandatory Compliance and Long-term Care: Part I.”  Compliance Today, July 2013.

Recent presentations:


with Elizabeth Cameron, Great Lakes Academy of Legal Studies in Business, Annual conference, October 2017 “Patient Safety and Modesty”


American College of Health Care Administrators Convocation, April 2017

“Mandatory Compliance: Updated”


Michigan Medical Group Management Association, “Managerial Accounting and Analytics for the Practice,” May 2016


Michigan Association of Certified Public Accountants, Health Care Conference

“HIPAA and Technology,” April 2015


American College of Health Care Administrators Convocation, December 2014

“Mandatory Compliance Programs: The New Era”


“H.R. Regulatory Compliance”

American Association of Orthopaedic Executives Annual Convocation, June 2014


“Mandatory Compliance: Cutting Risks and Raising Revenues”

“Financial Management in A New Era”


Michigan Association of CPAs, Health Care Conference, “Purchasing of Physician Practices: Financial and Operational Due Diligence” April 2014