Our Story

Healthcare Business Specialists is a Chattanooga, Tennessee-based consulting firm which specializes in rural health clinic reimbursement and prepares rural health clinic cost reports, annual evaluations, provider enrollment, and RHC startups. Mark Lynn, CPA (Inactive)  started Healthcare Business Specialists to serve undeserved, rural areas which lacked resources to address a rapidly changing and ever complex healthcare system. Rural Health Clinics were just becoming an area of interest by HCFA (Now CMS) and Mr. Lynn recognized the potential benefit of the program in rural areas. With grant assistance from the Robert Wood Johnson Foundation, Mr. Lynn assisted several RHCs in South Carolina get started. Soon, Mr. Lynn was making frequent trips to South Carolina leaving a wake of RHCs behind him as the Director of Medicaid Reimbursement in South Carolina was fond of saying. From those humble beginnings, not much has really changed. Mr. Lynn has stayed committed to serving rural areas and specifically rural health clinics. In 2016, Dani Gilbert, CPA joined Healthcare Business Specialists as a full time RHC Consultant and she has brought a renewed energy and focus as we enter our 32nd year as a healthcare consulting company. 

Mark R. Lynn, CPA (Inactive)


Mark R. Lynn has served since 1985 as the President of Healthcare Business Specialists.  Mr. Lynn is considered one of the nation’s foremost experts in rural health clinics and the delivery of healthcare in rural areas.  Trained as a Certified Public Accountant; Mr. Lynn is a frequent speaker for the National Rural Health Association and the National Association of Rural Health Clinics regarding Medicare reimbursement matters.  Mr. Lynn has previously worked as a hospital administrator, corporate controller, hospital controller, internal auditor, and has state audit experience. Mr. Lynn is well versed in the various healthcare delivery systems as he has founded the following companies since starting Healthcare Business Specialists in 1985:

  • Rural Health Centers of America (sold to Ramsey),
  • Geriatric Care Centers of America (sold to MW Medical, Inc.), 
  • Geriatric Resources, Inc. (sold to American Psychiatric Partners)

Mr. Lynn has served on the Tennessee Hospital Association Medicaid Task Force in 1994 and served on the Hickman County Hospital Board of Trustees and been a Special Advisor to the Coffee County Board of Trustees.  Mr. Lynn has been featured in the Wall Street Journal and has received the Follmer Bronze Merit Award for outstanding service to the Healthcare Financial Management Association. Mr. Lynn works with over 200 rural health clinics from coast to coast and prepares over 125 cost reports annually. Mr. Lynn serves on the annual evaluation committee for 50 rural health clinics and annually attends these required meetings.

 Prior Employment:   

  • Erlanger Health Services, Chattanooga, Tennessee - Corporate Controller
  • Rhea Medical Center, Dayton, Tennessee - CFO 
  • Hazlett, Lewis and Bieter, CPA - CPA 
  • Hospital Corporation of America, Internal Auditor
  • State of Tennessee - Comptroller of the Treasury - Hospital Audit         


  • National Association of Rural Health Clinics
  • National Rural Health Association
  • Alabama Rural Health Association
  • Arkansas Foundation for Healthcare
  • Texas Association of Rural Health Clinics
  • Tennessee Office of Rural Health


  •  American Society of Certified Public Accountants
  •  National Rural Health Association
  •  National Association of Rural Health Clinics



Dani Gilbert, CPA has joined Healthcare Business Specialists as a RHC Consultant

Dani Gilbert, CPA has joined Healthcare Business Specialists as a RHC Consultant

In October 2016, Dani Gilbert, CPA joined Healthcare Business Specialists, LLC as a Rural Health Clinic Consultant. Dani has worked on RHC cost reports with HBS in the past and has now returned home to Cleveland, Tennessee. Dani graduated with her Bachelor of Business Administration degree and Master of Accountancy degree from Middle Tennessee State University and worked for 4 years with KraftCPAs in Nashville, Tennessee. Dani's email is dani.gilbert@outlook.com  and her cell phone number is (423) 650-7250. She will be obtaining the information for the cost reports, so if you have any questions, please give her a call. We welcome Dani back to Healthcare Business Specialists and appreciate how much she has done for us in just six short months. If you need something related to RHCs, please feel free to call or text Dani at (423) 650-7250.