Health Care Industry Conference (HCC)

Lindsey Roe

Lindsey is a Partner in our Chicago Health Care practice. Lindsey started her professional career at EY in Indianapolis, Indiana and has over fourteen years of experience performing and managing audit services for SEC registrants, large and small community-based health providers, nonprofit, multi-location health systems, academic medical centers and other health-related organizations, as well as non-health not-for-profit organizations and foundations.

Lindsey currently serves as the engagement partner for several not-for-profit health care systems, including Northwestern Memorial HealthCare and AMITA Health, both located in Chicago, Illinois, BJC Health Care in St. Louis, Missouri and Ascension Wisconsin, located in Milwaukee, Wisconsin. Additionally, she has formerly served Health Management Associates, an SEC registrant based out of Naples, Florida and Indiana University Health, in Indianapolis, Indiana.

From 2011 – 2014, she served in EY’s national Professional Practice group in New York. In her role as the firm’s Health Care and Not-for-Profit Industry Resident, she assisted in writing the firm’s technical publications, led educational sessions for both clients and audit professionals and participated in health care and not-forprofit accounting consultations.

In addition to serving clients, Lindsey dedicates her time to teaching and mentoring. She has presented numerous times at the AICPA National Health Care Conference and hosted various HFMA webcasts and events. She is credited for her contributions to the AICPA Audit and Accounting Guide for Health Care Entities, the annual Audit Risk Alert for Health Care Entities and other publications issued by the HFMA. She participates annually as an instructor for the firm’s various learning initiatives, and recently hosted a nationwide webcast for both EY professionals and clients regarding health care revenue recognition.

Lindsey and her husband, Bill reside in Dyer, Indiana along with their five children.

Education:

Bachelor of Science in Accounting with Highest Distinction 
Purdue University – West Lafayette, Indiana

Memberships:

• Indiana Certified Public Accountants Society
• American Institute of Certified Public Accountants
• HFMA

Mark Pascaris

Mark Pascaris is the Analytic Lead of Fitch Rating’s U.S. Not-for-Profit Hospitals team. His 
portfolio primarily consists of not-for-profit hospitals and health systems covering regions 
throughout the US. Mark also covers higher education and senior living credits. 

Mark has more than 25 years of public finance experience. Prior to joining Fitch in 2016, he 
spent 12 years as a healthcare analyst with Moody’s Investors Service. Prior to Moody’s, Mark 
was a capital planning manager with a large transit authority and an infrastructure finance and 
economics consultant. Mark has authored multiple research reports, with a particular focus on 
healthcare policy and credit. He has been a regular speaker at industry conferences and has 
served as a guest lecturer at a graduate healthcare management course at the University of 
Southern California. 

Mark earned a BA in political economy from Michigan State University, an MPA from the 
Maxwell School at Syracuse University, and MBA from the Columbia Business School.

Kevin Newingham

Kevin Newingham is a Managing Director of Healthcare Consulting with KSM’s Healthcare Resources Group. Kevin helps health systems, hospitals and physician groups develop and implement innovative strategies that drive organizational transformation. 

He has more than 25 years of health care industry experience in executive and leadership roles, including in strategic and operational health care planning. His expertise includes supporting mergers and acquisitions, including pre- and post-deal diligence and post-merger optimization. He has experience leading organizations through transformation and growth initiatives. Kevin is skilled at leading change management initiatives, including assessing the potential impact of change on an organization’s processes, systems, and people. Kevin leads KSM’s efforts to assist health systems in developing a Federally Qualified Health Center (FQHC) Look-Alike strategy. The FQHC Look-Alike strategy can help organizations optimize reimbursement while improving the health status of the communities they serve. Kevin helps health care providers deliver cutting-edge yet practical solutions that connect business and financial goals with enhanced clinical outcomes. 

Prior to joining the firm, Kevin worked at a national health care consulting firm, where he helped guide health care providers in developing strategic business plans. Kevin has also previously served as the chief strategy officer for a large hospital system located in southwest Florida. 

George Batalis

Jeff Gabello

Jeff Gabello is a Supervising Project Manager with the Financial Accounting Standards Board (FASB). He joined the FASB staff in May 2014, leading the project team that developed the 2017 standard to improve and simplify accounting rules around hedge accounting. Since early 2021, Jeff has focused on not-for-profit technical accounting issues and also coordinates the FASB’s Not-for-Profit Advisory Committee. He also leads the FASB project on the statement of cash flows. 

Prior to joining the FASB, Jeff worked for five years as an accounting policy manager at IBM in Somers, New York, where he assessed the impact of FASB and International Accounting Standards Board standard-setting activities on the company’s financial reporting. Prior to that, Jeff worked for eight years as the assistant director of external reporting at UBS AG in Zurich, Switzerland, focused on International Financial Reporting Standards, U.S. Generally Accepted Accounting Principles, and U.S. Securities and Exchange Commission reporting. Jeff holds a bachelor’s degree in accounting from the University of Scranton in Pennsylvania and an MBA from Cornell University in Ithaca, New York.

Victor Tang

Senior Vice President at Marsh McLennan Agency with a proven track record in leadership, benefits, and recruitment in the health & benefits industry. With over 10 years of experience working to understand his client’s needs and develop a long-term strategy to meet their goals of increasing productivity and returning an investment on their insurance & benefits programs. Victor graduated from the Florida State University with a B.S. in Risk Management & Insurance. Victor was named one of Employee Benefit News - 9 benefit leaders dominating HR & Advising and Insurance Business America’s Best Insurance Professionals Under 35 in the USA. Victor was also recognized by The National Alliance for Insurance Education and Research for being the youngest at the time to earn the Certified Insurance Counselor (CIC) designation.

Victor brings a unique blend of strategic and analytical skills to the review and implementation of risk management programs. Victor’s specialties include policy and coverage review, risk analysis, contract review, service management, design of specialized insurance programs for new and existing clients, training and coordinating agency value added services.

Jennifer Rosati

Jen Rosati, CPA, MBA, has 20 years of experience in the health care finance sector. She currently serves as Chief Financial Officer of Sarasota Memorial Health Care System, a community-owned system in Sarasota, Florida that includes two full-service hospitals, a behavioral health hospital, skilled nursing facility and a comprehensive network of freestanding emergency rooms, urgent care clinics, outpatient care centers and physician practices. Jen is playing a key role in the system’s plans to open a third hospital in 2028.

Before joining Sarasota Memorial in 2024, Jen served for two years as Chief Financial Officer of Broward Health Medical Center in Fort Lauderdale, Florida. Previously, she led the Corporate Finance Department at Memorial Healthcare System in Hollywood, Florida for nine years. Jen began her career in Finance at Ernst & Young, serving as an audit manager focused on the health care industry. She graduated from the University of Miami with a B.B.A in Accounting and Finance and later from Nova Southeastern University with an MBA in Complex Health.

Jen grew up in Sarasota County and now lives in the community with her husband and two sons, ages 6 and 8. 

Dana Zukierski

Dana is an assurance partner with Ernst & Young (EY) and has been with EY for 30 years.  She focuses exclusively in the health industry and serves health clients who are not-for-profit entities, private or backed by private equity entities and/or have SEC reporting responsibilities. Specifically, Dana's experience includes providing assurance services related to the following: public and private equity and debt offerings, acquisitions and divestitures, private equity ownership matters, joint venture accounting and consolidation matters, SEC reporting matters, and the implementation and ongoing evaluation of internal controls under Section 404 of the Sarbanes-Oxley Act. 

Dana received a bachelor of business administration degree with a concentration in accounting and a master of business administration degree from the University of North Florida.  She is a certified public accountant in Florida and is a member of the AICPA and FICPA.  She also serves on the FICPA Council.

Heather Bell

Heather is a member of the Washington Council Ernst & Young (WCEY) practice of Ernst & Young LLP (EY US), where she tracks legislative and regulatory developments and provides detailed reporting and analysis, as well as strategic advice for clients on health care topics, with a particular focus on hospital and provider payment policy. Prior to joining WCEY, Heather was the associate director of policy at the Advisory Board, where she advised clinical executives on state and federal policies impacting hospitals and health systems, health insurers and life sciences companies

Lenny Levy

Lenny Levy is a recognized leader in health care cybersecurity and is known for transforming risk management into a strategic advantage for organizations. As the leader of RSM’s US health care cybersecurity practice, Lenny partners with C-suite leaders to reduce risk from emerging threats, drive regulatory compliance and build resilient, AI-ready enterprises. Previously, as CISO for major health care systems, Lenny delivered measurable improvements in security posture, operational resilience and business alignment. His global consulting experience spans the US and Asia, where he has guided Fortune 500s, startups, and public sector clients through complex security and privacy challenges. Lenny’s leadership in industry initiatives, including Health Industries Cybersecurity Practices, Health Sector Coordinating Council and Health & Human Services 405(d) Task Group demonstrates his commitment to advancing the field. He holds an MBA from Duke, a BS from the University of Florida, and CISSP/CISA certifications.

Christopher Nuland

Mr. Nuland, the proprietor of the Law Offices of Christopher L. Nuland, was formerly legal counsel to the Florida Medical Association. A former tennis professional, Mr. Nuland came to the FMA after having served as Assistant Counsel to Blue Cross and Blue Shield of Florida, specializing in regulatory and legislative matters. His practice now consists primarily of representing individual physicians and physician groups and helping both to prosper in the new era of managed care and increased government regulation. Among the honors that Mr. Nuland has received are inclusion in Who’s Who, Who’s Who in American Law Schools, and Outstanding Young Men in America. He has been admitted to the United States Supreme Court, Federal, Florida and Jacksonville Bar Associations, and is a member of the both the American and Florida Bar Associations’ Health Care Forums, the latter in which Mr. Nuland also served two terms as the Chairman of the Florida Bar’s Committee of Physician Issues. Mr. Nuland is a frequent lecturer and author on medico-legal issues, having published The Legal Doctor in 1995. He had two books published in 1997; the first, The Physician’s Legal Companion, deals with national laws and rules pertaining to the practice of medicine; the second, entitled Legal Implication of Practicing Medicine in Florida, deals specifically with the concerns of Florida physicians. Another book, the Legal Survival Guide, was published in 2001.