Padden, Guerrini & Associates, P.C. provides quality services to senior living facilities including: skilled nursing homes, personal care homes, independent living facilities, and continuing care retirement communities. Our current staff has extensive senior living accounting and consulting experience for facilities ranging in size from a single facility to multi-facility operators. This experience includes audits, tax preparation, cost report preparation, reimbursement appeals, billing, and billing audits.

The firm has always emphasized continuing education with adherence to the most recent standards established by the accounting profession. We are members of PHCA, PANPHA, and HFMA. Our staff members have made presentations and written articles on various topics such as, maximizing and projecting Medicaid and Medicare reimbursement, the filing requirements of the Pennsylvania Insurance Department, current accounting and auditing standards, and real estate taxation.

Services we provide for senior living facilities:LeadingAge-PA-logo

Auditing and Accounting

  • ┬áHealth Care Audit Guide Issues
  • Accounting for Entrance Fees
  • Non-Profit Accounting Issues
  • Debt Covenant Requirements
  • Accounting for Charges
  • Structuring Your General Ledger

Tax Consulting and Preparation

  • Timely Preparation of Tax Returns
  • Tax Analysis of Reporting Activity
  • Tax Planning
  • Sales Tax Filings and Exception Applications
  • Deductions and Credits
  • Payroll Tax Issues

Medicaid and Medicare Cost Report Preparation

  • Computerized Preparation and Filing
  • Settlements and Rate Projections
  • Statistical Data Analysis
  • Analysis of Room and Board and Ancillary Charges
  • Medicare Log Analysis


  • MA Case-Mix Analysis
  • MDS Computerized Submissions
  • Medicaid and Medicare Audit Appeals
  • Operational Analysis and Comparisons
  • Expert Witness Testimony
  • Real Estate Tax Appeals
  • Budget Preparation and Analysis
  • Medicare PPS Billing and Reimbursement
  • MDS Chart Reviews
  • Billing and Compliance Audits
  • Medical Assistance Enrollment