Membership revenue. Employer contracts. S-Corp timing on cash-pay income. A generalist CPA meets these once or twice; we meet them every week. Goodman CPA specialises in Direct Care practices — DPC, functional medicine, and integrative medicine — in all 50 states.
Every accountant can file a return. The difference shows up in the twelve months before the return — in whether anyone is looking at your numbers while there's still time to change the outcome.
A Direct Care practice is a subscription business that happens to deliver medicine. Revenue arrives monthly and predictably, margins live or die on your price per member, and a single employer contract can reshape your tax position for years. Those are the levers. Pulling them takes someone looking at your numbers during the year, not reading them off a finished return.
You never have to explain why your P&L looks the way it does, why your February looks different from your July, or what happens to your books when twelve members churn at once. Membership economics is the only revenue model we work in.
From our Essential tier up, every client has a CFO, an Advisor, and an Associate. The Associate keeps the books clean and the payroll running, the Advisor owns your tax plan and is your main contact, and the CFO reads your numbers and leads the strategy conversations. It's the structure that makes proactive work possible instead of aspirational.
Not a conversation you half-remember. A written plan every year that says what we're doing, when it happens, and what it's worth — so you can hold us to it.
Most practices come to us for the tax bill. What keeps them is the other two.
A written tax plan every year, built around S-Corp timing, owner compensation, and the deductions a cash-pay practice actually qualifies for. This is the part with a dollar figure attached.
Membership pricing that holds its margin, a read on where cash is actually going, and the numbers you need before you hire a provider or sign an employer contract. Growth decisions stop being guesses.
Clean books, payroll that runs, filings that happen on time, and a team of three who own it. You stop being your own bookkeeper on Sunday night.
Most DPC owners hear "elect the S-Corp at $300K" and treat it as a rule. It isn't. The right answer depends on your owner compensation, your state, your retirement plan, and whether employer contract revenue is arriving. Elect too early and you add payroll cost for nothing; too late and you leave self-employment tax on the table. We model it against your actual numbers.
Once you're an S-Corp, how you split salary and distribution is the single largest recurring decision on your return. Set it too low and you invite scrutiny; too high and you're overpaying payroll tax every month. It should be documented, defensible, and revisited as your panel grows.
Direct employer contracting is the fastest-growing revenue line in DPC and the one most likely to be structured badly. The contract terms, the entity that holds them, and when that money counts as income all have tax consequences. Handled up front, an employer contract compounds. Handled after the fact, it complicates.
Accountable plans. Home office, when it genuinely qualifies. Equipment and depreciation timing across tax years. The Augusta Rule — renting your home to your practice tax-free, up to 14 days a year. HSA contributions as a self-employed owner. Retirement plan selection at the size you actually are. None of these are exotic — they just need someone who knows your model well enough to look for them.
Named practices, traceable numbers — realized savings, not opportunity identified.
Working with Goodman CPA has brought clarity and confidence to our financial operations. If DPC is promoting 'more than medicine' across the country, then Goodman CPA is certainly 'more than accounting.'
Goodman CPA has a clear understanding of, and proven experience working with, Direct Primary Care doctors. They've given me my life back — I no longer spend weekends worrying about my taxes and books like I used to.
If you run a functional or integrative medicine practice, the financial questions rhyme with DPC but they aren't identical. You're founder-led, largely outside insurance, and your revenue mix is usually more varied than a straight membership practice.
That changes a few things we handle specifically: supplement and product revenue and how it's recognized, hybrid arrangements where some services still bill insurance, inventory when you carry it, and entity structure for a practice with more than one revenue line. The S-Corp question, reasonable compensation, and the cash-pay deduction set all still apply — we just run them against a more layered revenue picture.
We already work with practices in both segments, and the proof points on this page come from the same firm and the same team.
The financial decisions every Direct Care practice should have settled, in the order they come up. Free, and useful whether you ever talk to us or not.
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An owner three months from opening needs something different than a four-provider group signing employer contracts. Each path below has a place to start, a room full of peers, and something useful you can download right now without talking to anyone.
Get your entity structure, membership pricing, QuickBooks and first-year tax plan settled before your first membership payment posts.
A written tax plan every year, clean monthly books, and an advisor who already understands membership revenue and S-Corp timing. Start at Essential.
A dedicated CFO, Advisor and Associate who model the decision before you make it — provider compensation, contract structure, new locations, and the cash behind each one.
Not sure which one you are? A short call sorts it out in ten minutes — and if none of these fit, we'll tell you. Talk it through with us →
Yes — we work with Direct Care practices in all 50 states, entirely remotely. Video meetings, shared documents, responses within two business days from a named Advisor.
There's no universal revenue threshold, despite what you'll read. It depends on your owner compensation, your state's treatment, your retirement plan, and whether employer contract revenue is coming. We model the election against your actual numbers and tell you the year it starts paying — sometimes that's now, sometimes it's next year.
We calibrate it to your practice size, your role, your panel, and comparable market data, then document the basis. It gets revisited as your practice grows rather than set once and forgotten.
We look at your real numbers — entity structure, owner compensation, membership revenue, any employer contracts — and tell you specifically where the opportunities are. You leave with those specifics whether or not you hire us.
Less than you'd expect. The file transition and books cleanup are part of onboarding, and the setup fee covers it. Most practices switch outside of filing season, but mid-year moves are routine.
Monthly packages start at $1,250. If you're pre-launch, the Direct Care Launchpad is a $2,500 flat program instead. Full pricing is published — no discovery call required to see it.
A free tax strategy session is a real look at your specific numbers, run by people who already understand the Direct Care model. You'll leave knowing where your opportunities are — quantified, not hinted at.
