LMC Core Team

Our core team is comprised of former leaders in the provider community who have a deep understanding of healthcare operations. This group of associates brings over 25 years of diverse experience which, through training and modeling, aids in leaving intellectual knowledge with the client. They have been operationalizing regulations, becoming experts in developing strategies with Medicare and Medicaid guidelines as well as other payers.


ERIC DEMEESTER joined LMC in 2006 focusing on financial analysis, revenue cycle audits, and reimbursement that has brought millions back to providers.  Besides comprehension of third party regulator changes, he brings strength in project management, team development, and integration of financial operations with intuitiveness to financial analysis and solid critical thinking skills. Mr. DeMeester’s past experience is with multiple hospitals within the Trinity Health system, St John-Providence, and Beaumont Hospitals - Grosse Pointe. 

WILLIAM J. LUBAWAY, CPA, FHMA is a founding member of LMC. He brings a “bottom line” orientation to his services by identifying and implementing opportunities to improve the financial results of operations. His experience includes numerous “find it and fix it” projects to improve revenue realization and cash flow. Prior to LMC, he worked with various financial and revenue realization management teams at Deloitte, former partner with Plante Moran, and CFO with Botsford General Hospital Mercy Hospitals, and Detroit Medical Center. Mr. Lubaway is a 2008 recipient of the national Healthcare Financial Management Association’s highest recognition – the Fredrick Morgan Award - for lifetime contribution to healthcare.

SUE MARR, CPC, MSHSM is a strategically focused management executive with over 25 years of healthcare experience providing expertise in Revenue Cycle Management, Financial Analysis, Planning and Budgeting, and Medicare, Medicaid and Third-Party Reimbursement. She has led business outsourcing initiatives, revenue cycle process improvement projects, and reimbursement cost reporting and audits for providers. With highest regard for healthcare providers’ missions and objectives, she has a proven ability to manage cross functional teams in meeting deadlines, business goals and client service needs.  Prior to joining LMC, Ms. Marr gained experience with EY and is a Certified Professional Coder (CPC) accredited by American Academy of Professional Coders (AAPC).

PAUL EVERS, MHSA has a wide-range of experience with providers, post-acute, and managed care organizations.  His particular expertise relates to the complex environment of graduate medical education payments for hospitals where he has been very successful in obtaining millions in additional payments. Mr. Evers also has measurable success with Medicare bad debts and the auditor’s use of statistical sampling to compute the error rate. Prior to joining LMC in 1998, his experience in hospital operations was with Detroit Medical Center, Providence Hospital (Ascension Health) and Mercy Health System in Cincinnati, Ohio.  

PHILLIP LA ROCHELLE, MSITM, MBA has over fifteen years’ experience in healthcare in budgeting, variance reporting, and analysis with extensive experience in the development of operational reports in the Paragon financial system.  Prior to healthcare, he worked with developing standard report design using Microsoft Excel Business Objects and Visual Basic that reduce time and effort it takes to extract data for contract requests. He has been very successful in converting 835 data files creating a method to capture information efficiently and accurately in user-friendly format, in addition to physician productivity performance systems measuring productivity at multiple hospitals against national benchmarks, in addition to individual performance reports for goals. Mr. LaRochelle is Six Sigma certified in addition to a certified local site implementer for AOMI, Paragon General Ledger SQL Server and Info Center; Project Management CBT; Cisco CCNA, ICND, CallManager and Voice; Sun Solaris Unix; and IBM Tivoli support.

BRIAN SMITT has more than 30 years’ broad-based experience in healthcare financial management beginning in accounting and expanding to revenue cycle focusing on net revenue enhancements with strong skills in financial analysis and data mining.  He has proven experience with insurance recovery from underpayments, transfer DRGs, disproportionate share, and charge master.  Mr. Smitt has managed revenue cycle teams responsible for over 20% reduction in gross AR days, developing Point of Service Collections, and financial assistance programs compliant to IRS 501(r) standards.  Prior to joining LMC, he was with Mercy Memorial Hospital Monroe; Pontiac Osteopathic Hospital (McLaren), and Doctors Hospital Detroit.

CHERYL COMEAU has over 30 years experience in  healthcare that includes managed care health plan, physician office, hospital and corporate setting.  She specializes in finance, manage care, network development reimbursement, revenue cycle including front end and billing, strategic planning and quality management. Cheryl has comprehensive knowledge of the health care industry with a concentration in managed care, reimbursement and finance starting her career as an office manager for a physician office, then in registration, communication, and patient accounting within the current Henry Ford Health System. She later worked for Care Choices HMO (now Priority Health) serving as the primary resource to analyze and set market driven, financially viable reimbursement rates that included contracting methodology fee schedules and capitation rates for hospitals physicians and ancillary providers for all products. Cheryl joined Lubaway, Masten & Co in 2009. She is an active member of HFMA, previously serving volunteer positions as assistant treasurer, board member, and chair of the Managed Care Committee.


LMC also utilizes a number of college students as finance and accounting interns to help develop skill sets, experience the industry of health care, and provide exposure to a number of projects not available at larger firms.