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PBJ may sound like lunch, but for nursing homes, Payroll-Based Journal reporting can have serious consequences. In this episode, Charles Frizzell explains how PBJ reporting works, why the Centers for Medicare & Medicaid Services collects daily staffing data, and how inaccurate or incomplete information can affect a facility’s staffing star rating. Charles also talks about some of the most common PBJ reporting problems, including missing contracted staff hours, incorrectly reporting employees who work remotely, and payroll systems that aren’t set up to capture all reportable time. He explains why facilities should review their payroll setup, monitor staffing before the end of the quarter, and use XML uploads when possible rather than relying on time-consuming manual entry. In this episode What Payroll-Based Journal reporting is and why CMS introduced it How PBJ data can affect a nursing home’s staffing star rating Why missing or questionable data can trigger greater scrutiny Common reporting issues involving contracted and remote staff How facilities can compare scheduled staffing with actual hours Why large changes in reported staffing may lead to a PBJ audit The advantages of XML uploads over manual data entry Why overnight shifts make manual reporting especially complicated How more accurate, proactive reporting can help facilities avoid unpleasant surprises And yes, there are a few peanut butter, jelly, and bread jokes. We couldn’t just leave those sitting on the table. Listen in to learn more!

Why does the IRS audit taxpayers at both ends of the income spectrum? What happens if you haven’t filed a tax return? And could the IRS remove a late penalty automatically? In this episode, Hillary Dobbs-Davis and Evan Ludes dig into some of the wildest recent IRS and tax headlines. We cover: Why the wealthiest and lowest-income taxpayers face higher audit rates How the IRS may use artificial intelligence to identify unfiled tax returns When automatic IRS penalty relief could help The updated IRS mileage rates for the rest of 2026 A very rock-and-roll estate dispute involving Ozzy Osbourne’s longtime accountant (also, a great plug for trust and estate planning.) Listen in for a quick, slightly strange tour through the tax news you may have missed. Related resources Learn why the IRS may pay closer attention to unfiled tax returns See whether automatic IRS penalty relief could apply Review the IRS mileage rates for the rest of 2026

Somehow, we’ve hit our 50th episode (which dovetails nicely with our upcoming 50th anniversary)! Thanks to all of you for listening and tolerating our bad puns and worse jokes. We hope you were also able to learn a little something along the way. For our 50th episode, we’ve got a guest who’s new to the podcast. Preston Mackey is an EA, client manager, and manager of our Gillette branch. Preston talks about how charitable giving rules have changed for 2026. He hits on the new charitable deduction available to certain taxpayers who don't itemize, the new limitation affecting itemized charitable deductions, and several common questions about qualifying gifts and organizations, and donation documentation. So, for the 50th time, listen in to learn more!

Our recent blog post about a Medicare Part B vaccine billing update highlighted a clarification from Centers for Medicare & Medicaid Services. In this GAAP episode, our VP and health care cost report expert, Mark Lyons, provides a little more color to the situation and what it means for Rural Health Clinics and Federally Qualified Health Centers. Take 10 minutes to listen in to learn more!

We're issuing our first-ever Generally Accepted Accounting Alert! If the IRS charged you a penalty during COVID, you might be entitled to a refund. Listen in to learn more, and check the links below for handy resources on this evolving tax case. Casey Peterson, LTD blog: IRS Penalty Refunds May Be Available for COVID-Era Tax Filings IRS Form 843 IRS instructions for Form 843 Taxpayer Advocate Service blog about COVID-era refunds YouTube instructions (advice varies by video, so use at your own risk) How to Fill Out Form 843 Right (Kwong v. United States IRS Refund Guide) 843 protective claim form Kwong - how to fill out page one Form 843 Protective Claim for Refund IRS: Where to file (for Form 843) Contact us

For this episode, we’re focusing on some recent tax headlines. In about 10 minutes, you’ll hear about an IRS notice that’s causing consternation and how it’s related to the government moving away from paper checks, a calculator that shows what your federal taxes pay for, and what employers need to know about remote and hybrid work when it comes to payroll. Listen in to learn more! IRS Notice CP53E continuing to cause confusion Update: What to know about the government ending paper checks From USAFacts: What do your federal taxes pay for? Payroll considerations for remote and hybrid work IRS direct payments ID.me IRS Individual Online Account

That's right, we're back with Part 2! For background information on the Rural Health Transformation Program, be sure to listen to Part 1 here. In this episode, we dig further into the details and talk about how the funds are being distributed, and what rural healthcare facilities need to know. Whether you’re part of a rural healthcare facility, receive care from one, or like to keep up on the ever-shifting healthcare landscape, there’s something for you. Listen in to learn more! Single audits Which audit service is right for your organization? South Dakota Association of Healthcare Organizations South Dakota Healthcare Association South Dakota Department of Health RHT Wyoming RHT “Wyoming Wants To Make Its Five-Year Federal Rural Health Funding Last ‘Forever’” GAAP Episode 036 – New Rural Health Clinic Standards and Profitability GAAP Episode 034 – Medicare Bad Debt GAAP Episode 033 – Funded Depreciation and Rural Healthcare GAAP Episode 024 – Rural Health Clinics Part II GAAP Episode 023 – Rural Health Clinics & Fruit Pizza GAAP Episode 022 – Fun With Allowable Costs And Activities And Medicare Advantage Plans GAAP Episode 013 – Nursing Home Star Ratings GAAP Episode 011 – Healthcare Allocation Statistics

There’s a recurring theme in every episode we do about healthcare, and it goes something like this: This stuff’s really complicated. (Listen, we didn’t say it was an earth-shattering theme). Anyhoo, the recently created Rural Healthcare Transformation Program is no different. In fact, there are so many moving parts, we had to break this episode into two episodes. Shareholder and CPA Kelly Klein — longtime pod listener, first-time guest — explains how the program came to be, how the funds are being distributed, and what rural healthcare facilities need to know. Whether you’re part of a rural healthcare facility, receive care from one, or like to keep up on the ever-shifting healthcare landscape, there’s something for you. Listen in to learn more! Single audits Which audit service is right for your organization? South Dakota Association of Healthcare Organizations South Dakota Healthcare Association South Dakota Department of Health RHT Wyoming RHT “Wyoming Wants To Make Its Five-Year Federal Rural Health Funding Last ‘Forever’” GAAP Episode 036 – New Rural Health Clinic Standards and Profitability GAAP Episode 034 – Medicare Bad Debt GAAP Episode 033 – Funded Depreciation and Rural Healthcare GAAP Episode 024 – Rural Health Clinics Part II GAAP Episode 023 – Rural Health Clinics & Fruit Pizza GAAP Episode 022 – Fun With Allowable Costs And Activities And Medicare Advantage Plans GAAP Episode 013 – Nursing Home Star Ratings GAAP Episode 011 – Healthcare Allocation Statistics

If you’ve ever had questions about depreciation, bonus depreciation, or section 179 deduction, you’re a nerd, and this quick-hit podcast is for you. Shareholder, CPA, PFS, and CVA Zach Van Sambeek explains what depreciation is, how it works, and how it changed under the One Big Beautiful Bill Act. Listen in to learn more! Is bonus depreciation permanent? GAAP Episode 031 – What to Bring to Your Tax Appointment GAAP Episode 019 – Profit is a good thing

Although “financial lifestyle creep” might sound like a lost verse to a Radiohead hit, that’s not actually what we’re talking about on this episode. Shareholder and CPA, Kayce Gerlach, and senior associate and CPA, Shay Casey, offer some solid, not-preachy advice about how to avoid the trap of spending more just because you make more. They talk about how lifestyle creep happens, how to spot it, how to decide what things you should spend money on, and why a Walmart Plus subscription is totally worth it (we’re not even sponsored!) Even if you’re not a creep or a weirdo, this episode’s packed with good ideas and insights. So, listen in to learn more! GAAP Episode 042 – Financial Therapy with Rick Kahler Casey Peterson’s wealth management services How Hillary supports her rock habit

It’s episode 42 of the podcast, and for fans of “Hitchhiker’s Guide to the Galaxy,” you know that means this one’s the answer to everything. Fittingly enough, the topic is financial therapy, and it might very well be the answer to everything. Our guest for this episode is financial therapist Rick Kahler from Kahler Financial Group. Rick explains what financial therapy is, what drew him to the field, the “money scripts” people tell themselves, and a whole lot more. This one’s “rich” with information (see what we did there?). So, listen in to learn more! “Talking Financial Therapy” with Rick Kahler “The Financial Wisdom of Ebenezer Scrooge” “Wired for Wealth” Klontz Money Script® Inventory-Revised (KMSI-R) “The Gift Economy” Your Investments: The miserable rich and happy poor - opinion Average playing career length in the National Football League The Financial Transitionist Institute “Sudden Money” by Susan Bradley Advanced Wellbeing Casey Peterson’s wealth management services Casey Peterson’s trust and estate services

It’s that special, magical time of the year! Sure, Thanksgiving, Christmas, New Year’s … those are great. But we’re talking about getting ready for the 2025 tax season! CPA Lori Larson offers five quick-hit tips for individuals and businesses so you can plan ahead now without having to add any extra stress to your holiday season. So, listen in to learn more! IRS Tax Withholding Estimator Retirement plan and IRA required minimum distributions FAQs Eligible FSA Expenses HSA, HRA, healthcare FSA and dependent care eligibility list GAAP Episode 019 – Profit Is A Good Thing

If you think charitable giving is just writing a check and hoping for the best, this episode might give you a little food for thought. Our guest is Dr. Eric Zimmer, Vice President of Philanthropy and Special Projects for Black Hills Area Community Foundation. He explains what the foundation does, why donors should consider investing their funds with the foundation, rather than trying to manage their investments on their own, and the importance of strong accounting practices. So, give us a little bit of your time, and listen in to learn more.

We don’t usually get famous people on the pod (OK, we never get famous people on the pod, even if all of our guests are stars to us), so this episode’s extra exciting. Jenny Schmidt and her wife, Tina, have garnered a huge social media following on TikTok and other platforms. But for this episode, Jenny talked about her day job doing incredibly important work through Black Hills Advocate, an organization dedicated to helping people navigate our increasingly complicated healthcare system. Jenny talks about what drove her to create Black Hills Advocate, the challenges of starting her own business, and what she wishes those in healthcare could do a little differently to help patients. So, join us as we fanboi and fangurl out, and listen in to learn more! The Unicorn Projects — Jenny and Tina’s podcast The Unicorn Projects Jenny & Tina YouTube channel Our605Life on Facebook Our605Life on Instagram Casey Peterson’s guide to help you with end-of-life planning

Today we’re talking about the One Big Beautiful Bill, which, still surprisingly, is the name of the latest tax legislation and not a Netflix rom-com. Our tax expert, shareholder Kayce Gerlach, is back on the pod to break it all down — what’s in it for individuals, what’s in it for businesses, which tax breaks got a second life, and what shiny new benefits just showed up. So, listen in to see if the bill lives up to its beautiful name. Update: How the One Big Beautiful Bill Act Changes Taxes for Families, Seniors, and Businesses What so the Big Beautiful Bill’s new overtime rules mean for ag producers? From USAFacts: How do taxes work?