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Our Leaders
Stan C. Broadway - Principal
Stan Broadway Since co-founding SRG in 1999, Mr. Broadway has led the firm’s engagements involving litigation support for some of the largest chain organizations in the nation concerning cost reporting issues.  Mr. Broadway has utilized his reimbursement knowledge to focus on projects in the areas of market based Medicare wage index reviews, disproportionate share hospital (DSH) reimbursement and end stage renal disease (ESRD) add-on payments.

Mr. Broadway holds a Bachelor’s Degree in Accounting from Mississippi State University. Mr. Broadway’s healthcare career began in 1972 as a Medicare auditor with Blue Cross and Blue Shield of Mississippi. His career has included positions with two major proprietary hospital chains as Director of Reimbursement, a proprietary hospital as Chief Financial Officer, a home health agency chain as Vice President of Reimbursement, and a national reimbursement consulting firm as Vice President in charge of its Atlanta, GA office.

Daniel B. Yoe - Principal
Danny Yoe Mr. Yoe’s healthcare career began over 30 years ago as a Medicare auditor with Blue Cross of South Carolina.  His career has included positions with a six facility not-for-profit hospital chain as Manager of Reimbursement, a national proprietary hospital chain as Senior Director of Reimbursement, and a national reimbursement consulting firm as Senior Vice President in charge of its Eastern United States operations.

Since co-founding SRG in 1999, Mr. Yoe’s primary focus within SRG’s consulting operation has been in the areas of square footage studies, disproportionate share hospital (DSH) reimbursement and Medicare Part A end stage renal disease (ESRD) add-on payments. Mr. Yoe was primarily responsible for SRG’s national initiative which identified dozens of hospitals that were eligible for the ESRD add-on payment but had not previously made claims for the payment.

Mr. Yoe received a Bachelor’s Degree in Finance from Western Carolina University, and is a graduate of the University of South Carolina’s Master of Accountancy Program.

Gretchen K. Torrance, CPA - Principal
Gretchen Torrance Ms. Torrance has over 30 years of healthcare industry reimbursement and consulting experience.  Prior to joining SRG in 1999 she was Vice President of a national reimbursement consulting firm where she served as Intermediary Liaison and was in charge of the firm's Dallas, Texas office.  Earlier in her career, Ms. Torrance held the position of Senior Director of Provider Audit at Blue Cross and Blue Shield of Texas. During her tenure at Blue Cross, she served ten years on the national Chain Organization Task Force comprised of six members from various intermediaries around the country that assisted with the development of Medicare regulations and policies. Ms. Torrance also served on the Department of Defense Task Force as part of the Grace Commission, under the direction of President Reagan.

Over the past several years, Ms. Torrance has been instrumental in the company’s development of various products, including identification of Medicaid eligible patients for disproportionate share hospital payments, reimbursement for organ acquisition, wage index data verification, and identification of end stage renal disease beneficiaries for additional Medicare Part A payments.  Ms. Torrance’s consulting experience involves an extensive client base encompassing all types of Medicare reimbursement issues and preparation of cost reports.

Ms. Torrance is a graduate of Ouachita Baptist University with a Bachelor of Arts Degree in Business Administration, with a major in Accounting.  She is a licensed Certified Public Accountant and is a member of numerous professional associations.

Richard F. Guthrie - Principal
Richard Guthrie Richard Guthrie has been a Principal in SRG’s Louisville, Kentucky office since joining the firm in 2000. Mr. Guthrie provides Medicare reimbursement expertise to hospital providers throughout the United States and is responsible for a highly diverse client base ranging from for-profit corporate chain systems to independent non-profit rural hospitals. Mr. Guthrie has been instrumental in strengthening and expanding the compliance component of SRG’s Medicare cost report services.  Mr. Guthrie’s detailed knowledge of past, present, and projected Medicare cost reporting compliance topics makes him an exceptionally valued resource for his clients’ internal compliance programs.

Mr. Guthrie’s previous healthcare experience includes over ten years with a national consulting firm specializing in Medicare/Medicaid reimbursement services, culminating in the position of Vice President responsible for the firm’s national practice of cost report reviews. Mr. Guthrie has also worked for two national proprietary hospital chain organizations, culminating in the position of Chief Financial Officer for a group of three hospitals.

Mr. Guthrie has served three-year terms on both the Board of Directors and Finance Committee for a non-profit acute care hospital. He is an active member of the Healthcare Financial Management Association and has served committee terms for the Kentucky Chapter. Mr. Guthrie holds a Bachelor of Science Degree in Business Administration, with a major in Accounting, from the University of Louisville.