About Us

JERRY E. BARTRAM, CPA, FHFMA

Curriculum Vitae

35460 Beech Avenue Yucaipa, California 92399 (909) 790-1583

 Chris my Wife and Friend
Since 8/23/1964

Education and Professional Membership:

    Southern Adventist University (Collegedale, TN) – Bachelor of Science in Accounting
    University of Tennessee – Materials Methods in a Hospital Environment – Certification
    IBM – Certification as a Systems Analyst
    The Ohio State University School of Medicine - Executive Program in Health Care Management
    Training in the New American Hospital approach to total quality improvement in a hospital setting.
    Graduate of the Decker public speaking course
    Presently licensed to practice as a Certified Public Accountant in California(#15183), Tennessee(#2303), and Georgia(#CPA022327) listed as Gerald Earl Bartram).
    Member of the American Institute of Certified Public Accountants


    Past Memberships in Professional Organization (Inactive or voluntary withdrew)
      Medical Group Management Association
      Fellow in the Healthcare Financial Management Association
      Certified Information Technology Professional (AICPA Speciality)
      Veterinary Hospital Management Association
      Associate - Association of Certified Fraud Examiners.
      Society of Medical Dental Consultants
      Board member – Yucaipa Sunrise Rotary Club

Professional Experience

  • Principal with Jerry E. Bartram, Certified Public Accounting. We are an accounting firm doing accounting, taxes, management advisory services, fraud and legal support services for physicians, dentists, veterinarians, lawyers, non-profits and other professionals and small businesses.
  • Associate Dean for Financial Administration at Loma Linda University School of Dentistry. Responsible for all financial matters relating to the school of dentistry. This included preparation of budgets, financial statements, strategic financial planning, financial analysis of all programs and departments, programming various data base applications to do budget and financial reporting, negotiating managed care contracts with various organizations, feasibility studies for capital purchases and negotiation of contracts. There were savings of over $ 1.4 million dollars through increased income or expense reduction during a four-year period.
  • Assistant Professor. While serving as Associate Dean of Finance for Loma Linda University School of Dentistry I held the academic rank of Assistant Professor. I taught the personal finance course for the dental hygiene students and gave various lectures on dental finances and other practice management topics.
  • Senior Reimbursement Specialist for Adventist Health System – Sunbelt. Prepared Medicare Indirect Cost Reports for a nonprofit multi-hospital, multi-state health care system.  This included gathering of data, special studies of square footage utilization, advising hospitals as to the most appropriate and legal way to improve reimbursement. I wrote a series of computer programs to analyze data to improve the dissemination of information and reimbursement. 
  • Vice President of Finances – Takoma Adventist Hospital. Duties included all the financial affairs of the hospital. Preparation of department and complete hospital operating and capital budgets. Preparation of extensive and detail projections of hospital resource utilization and the financial impact they would have. Extensive work to improve the quality of projections so that seasonal movements in utilization would be reflected in the monthly budgets. This allowed better monitoring of variances so that quick, small corrections could be implemented.  A part of a dynamic team that turned a financially distressed hospital, which two consultants had recommended be sold, into a winning hospital. I negotiated a comprehensive managed care contract for the hospital. Using a simulation model of the patient base, I developed a cost per patient type that convinced the managed care company to give major concessions over other contracting hospitals in the area.
    • Worked with a multi-specialty medical group to demonstrate that a managed care contract would affect physicians in different ways, but that through internal shifting of income, the contract would keep the practice solvent. This resulted in a major shift in market share and allowed the group to eventually become a Blue Cross Preferred Provider.

  • Principal – Jerry E. Bartram, CPA. As principal of a CPA firm for over seventeen years I served as the CPA for various medical groups, individual physicians, dental groups, individual dentists, veterinarians, small businesses and nonprofit organizations. 
    • Provided accounting, taxes, management services and litigation support services.
      Qualified as an expert witness and gave testimony in Los Angeles, Riverside and San Bernardino county courts.
      Developed and programmed a complete accounting system for a CPA practice.
      Prepared and negotiated major building and construction loans with banks.
      Working with the auditors for Loma Linda University, I uncovered one of the largest thefts of money in the University's history. I documented and gathered information on the theft. The University did not prosecute the case.
      Represented clients before the Internal Revenue Service in office, district and appellate levels of appeal.
      One of the first CPA's in the nation to use a microcomputer in a CPA practice. Developed numerous Lotus 1-2-3 and Microsoft Excel templates for solving complex accounting problems.
      Developed, programmed and installed numerous Microsoft Access database applications.

  • Assistant Campus Administrator of Loma Linda University
    • Prepared budgets and projections for all operating departments of the university.
      Assisted in feasibility studies and cost benefit analysis for various special projects. 
      Studied, programmed and implicated a complete cost accounting system for the university maintenance department.
      Was responsible for preparation of the Indirect Cost Report and supervised the grants accounting department.
      Negotiated one of the largest government indirect cost reimbursement rates ever achieved, to that time, by developing a unique computer model to identify and allocate cost.
      A service department in the university was going to be closed down due to continued and long- term losses. By analyzing their problem, preparation of operating and capital projections and careful budgeting, they were showing a profit in three months and remained profitable until I left the university.
      Prepared projections and cost estimates for major building projects running in the millions of dollars.
    • Business Manager – Highland Academy. Portland, TN
    • Reversed a ten-year history of operating loss to one of operating gains in one year.

 

  • J.C.Thames and Associates, CPA's. Cleveland, TN
    • A staff accountant and branch manager for this firm.
       Started a branch office in a town about thirty miles from the main office.
       Worked on numerous audits as senior accountant and manager.
       Maintained books and did tax returns for several professional and nonprofit clients.

Professional Teaching and Presentations:

    • Taught Personal Financial Management - LLU School of Dentistry
    • Presented an educational exhibit on Student Debt Management for the American Association of Dental Schools. This was a presentation demonstrating a program I wrote that simulates various practice alternatives a new dental graduate will face and the importance of debt management.
    • Guest lecturer for several years at the Loma Linda University School of Dentistry. I give two to four lectures per year on debt management and the financial aspects of buying and running a dental practice.
    • Guest lecturer for Loma Linda Veterans Hospital General Dentistry Graduate Program on Financial Survival After Gradation.
    • Guest speaker for the Yucaipa Rotary Club.
    • Guest speaker for various church groups.
    •  Taught a series of seminars on Christian financial concepts called "Business by the Book" given in our home for junior and senior dental students.
    • Taught a four week seminar for the Yucaipa SDA Church called "The Richest Man in Babylon".
    • Lecture at a Baptist church on "Christian Finances in the Twenty-first Century".
    • Developed a program for teaching children about God called "Discovery Learning". My wife and I put on weekend seminars in Oregon, California, Florida, Alabama, Tennessee, Georgia and Missouri. This seminar was video taped and distributed worldwide by the General Conference of Seventh-day Adventists.

 

Court Experience

 San Bernardino Superior or Family Court

     Six cases in which I testified as an expert witness or performed litigation support services.

 Riverside Superior Court or Family Court

     Three cases in which I testified as an expert witness or performed litigation support services.

 Los Angeles Family Court.

     One case in which I testified as an expert witness.

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Yucaipa Office

35460 Beech Avenue

Yucaipa, CA 92399

Telephone  (909) 790-1583

Fax            (909) 790-3862

E-mail Please Call For Address

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Copyright 1999 Jerry E. Bartram, CPA All rights reserved.

Web designed and authored by Jerry E. Bartram, CPA Last Updated 05/09/12