Podcast appearances and mentions of Jonathan Joseph

England rugby legend Jonathan Joseph joins Anthony Watson and Ben Youngs on the For The Love Of Rugby podcast to reveal all about life playing in France's Pro D2, reliving England Grand Slam memories and his ambitions of becoming a coach.

Jonathan Joseph, DJ Spoony to his friends, is someone who spends his life selecting music – and has just taken over the late-night slot on Radio 2. Born in Hackney in the early 1970s to British West Indian parents, he loved music from an early age and quickly moved from underground pirate radio stations in the 90's before bringing garage music to Radio 1. At Christmas he revealed that he'd recently undergone emergency surgery for a bleed on the brain. He says music helped him recover.So what then has he chosen as his Inheritance Tracks.Inherited: Time is the Master by John Holt Pass on: Gabriel by Roy Davis Jr. Producers: Ben Mitchell and Catherine Powell

Jonathan Joseph is the CEO and co-founder of Little Red Fashion, the first fashion ed-tech and publishing company focused on teaching kids about and through fashion. He's the author of their critically acclaimed book “The Little Red Dress” which is the first augmented reality kids book about fashion in history earning praise from industry pillars like Fern Mallis and others. CONNECT WITH HIM www.LittleRedFashion.com Subscribe to this channel now!  https://www.youtube.com/user/lunidelouis/?sub_confirmation=1    ---------------------------------------------------- Join our exclusive Facebook group @ https://www.facebook.com/groups/339709559955223  --------------------------------------------------- Looking for accountability to do your morning routine -- join us tomorrow morning, it's FREE:   https://bestmorningroutineever.com/  ----------------------------------------­­­­­­­-------------

We are really going up in the world…. It's a very special episode of Maul or Nothing as we head to our favourite luxury hotel, the Mandarin Oriental, to welcome Baba's boys Jonathan Joseph and Zach Mercer to our suite to sip the finest champagne in the world in the shape of Pol Roger. It was the tipple of Sir Winston Churchill don't you know…. so we enjoy some lovely drops of that while discussing all things code.How has the France experience gone at Biarritz for JJ and how does it compare to Zach's stunning time at Montpellier?What are Zach's England aspirations as he continues to put in world class performances?How big has the Barbarians party actually been?Perhaps most importantly…. As friends and former teammates. .. How much can they take the piss out of Max Lahiff in an hour???All questions answered….It's a cracker! Hosted on Acast. See acast.com/privacy for more information.

The boys were joined by the legendary, Sarge! - Sarge and the boys talked about the Jonathan Joseph effect in the Texans secondary. - How much of an impact Demeco Ryans has had on the organization since he rejoined the Texans! - Texans Wide Receiver Core. - CJ Stroud/ Davis Mills/ and Case Keenum: The road to QB1! --- Send in a voice message: https://podcasters.spotify.com/pod/show/carlos5885/message

In this episode, Sarge recaps the first day of Houston Texans 2023 Training Camp. John Metchie III returns to the field, former Texans defensive back Jonathan Joseph is a secret weapon for the Texans defense, and quarterback Davis Mills continues to struggle.

In a special live episode, Lawrence is reunited with co-host Sarra Elgan and joined by England and Bath centre, Jonathan Joseph, along with Steve Cording from the Evening Standard. As they look ahead to the weekend's upcoming return of the Six Nations, they react to the breaking news that the Wales v England game will go ahead and discuss if it's ever right for players to strike and how the on-going situation might affect the result at the Principality Stadium. Plus should Warren Gatland have made a comeback as Head Coach?Jonathan Joseph tells us why there's lots to be positive about at Bath Rugby, despite recent their current league position and reveals why he thinks rugby needs to offer greater behind-the-scenes access and build superstar status for its players. Plus in a Q&A with audience, the panel answer questions about tackle heights, the best place to place away games and whether Owen Farrell should really be England captain.In partnership with QBE Business Insurance. Hosted on Acast. See acast.com/privacy for more information.

Apostle Ross and Worship leader Jonathan Joseph minister about the Power Of Music

Jonathan Joseph and Rachel Elspeth Gross interview Jenny Leigh Du Puis a PhD Candidate in Apparel Design at Cornell University, where she is combining her extensive professional career as a circus and theatrical costume designer and technician with her formal training in functional apparel design.Jenny Leigh Du Puis literally ran away to join the circus. She was a theater kid in high school, studied costume design in college, and then followed her heart, and several big names circuses around the country, gathering skills, and building the sort of professional reputation that normally takes a person decades to establish.Jenny convinced Cornell University, one of the most academically rigorous apparel and costume design programs in the United States to let her adjust their curriculum. Jenny is currently working towards earning her doctorate in circus costuming, so she can find ways to ensure that the safety features required by one industry are able to be utilized in ways that make other potentially dangerous careers more safe. Hosted on Acast. See acast.com/privacy for more information.

Jonathan Joseph and Rachel Elspeth Gross interview Dr. Vanessa Paugh, a brilliant woman who is using simple, easy to follow instructions to teach anyone how easy it can be to design their own digital fashion. That might sound impossible, but it's true. Even the simplest of applications or programs don't show you how the work is done or teach you how to actually make stuff. Dr. Paugh wasn't satisfied with that. She wants kids and people generally to understand how simple it is to learn to make games and in the process of doing so gain valuable skills that allow anyone to be a more active participant in our ever expanding digital world. Because there were no books to buy. There were no accessible materials, Dr. Paugh began to make them and the first one is free, you could be well on your way to creating your own 3d Dress Up game, by the time this interview is over. Dr. Paugh is an engineer who wants you to know how capable you are. She wants you to know that the things you will imagine can be made real. She wants to show you the tools that you need to design your own digital world and she wants you to know that there are excellent free programs that you absolutely can learn to use. The work that Dr. Paugh is doing, what she is offering us is so much more than generous. It's like the keys to a whole kingdom, but a kingdom of your own design and she wants to help you learn to make it to your own exact specifications. Hosted on Acast. See acast.com/privacy for more information.

Jonathan Joseph and Rachel Elspeth Gross interview Michael Wilson also known as Knightmage an award winning cosplayer.Knightmage, who is Deputy Sheriff Michael Wilson during the workweek, is an internationally known award winning cosplayer. In addition to having built more than 120 costumes, based off of characters from comic books, video games, TV, movies, he's also been the recipient of the presidential Volunteer Service Award for his philanthropic work.If you're obsessed with a character from a very specific niche universe, it's very likely that Michael as Knightmage has recreated it. Knightmage has got some of his equally talented friends to make their own cosplay costumes. Michael and his friends have worked with special effects experts and photographers to capture the true essence of their costumes.You have to look him up. If you've not seen his work, we really don't know how to describe it. @knighmage100 on instagram.Michael has some really helpful tips and tricks, both for people who want to try cosplay. And for those who are already very experienced. He believes it should be fun, centered on community, and not a hobby that breaks the bank. Hosted on Acast. See acast.com/privacy for more information.

Jonathan Joseph and Rachel Elspeth Gross interview Benson Roberts to discuss fashion academia, learning to sew, and how to communicate with employees and politicians.Benson Roberts is a fashion designer and entrepreneur who has been working in the apparel industry for almost 40 years. His work is celebrated, awarded, and has been seen on the covers of magazines, on fancy red carpets, and on musicians who are household names. He founded a fabric company, does beautiful custom design work, and teaches apparel design.Benson also co-hosts the podcast Advanced Fashion Disruption with Megan Summerville, a past guest here, and one of Little Red's favorite humans. Together, they are working to make fashion better. Benson has a lot of lessons to teach, some truly valuable stories to share that we all can learn from. Hosted on Acast. See acast.com/privacy for more information.

Jonathan Joseph and Rachel Elspeth Gross interview Henry Wilkinson to discuss the process of restoring a 1960's Givenchy dress that was worn by Lee Radziwill and Jackie O. Henry is a fashion historian who specializes in Givenchy and Audrey Hepburn. He's got this habit of finding, acquiring and then bringing back to life pieces from the house but of stories which might rival the women who wore them. Henry distinctly remembers as a child, being gifted physical copies of the classic films My Fair Lady and Breakfast at Tiffany's. For Henry, his early love of fashion is permanently entwined with Hepburn and Givenchy, although he will admit to a certain amount of Cecil Beaton 's influence. Two weeks into lockdown in the United Kingdom, Henry found to borrow his words, a tangible link to the Past, not many of us could see a listing for an early 1960s, Givenchy bodice plus maybe five inches of skirt and see something special but Henry did. Now he's completed the process of restoring what has turned out to be a significant one of a kind piece from more than 60 years ago. If that's not enough to impress you. After a ton of research, it turns out that the dress had originally been owned and worn by Lee Radziwill & Jackie O. Hosted on Acast. See acast.com/privacy for more information.

“Infinite compassion”, “Pathological optimism”, “Storytelling”, How fashion, children's books, and augmented reality work together to help future generations learn, develop empathy, and more… I learned so much listening to Jonathan and am thrilled to welcome him to season five of Be The Good with Kate! Jonathan Joseph is the founder of Little Red Fashion, the first fashion education company focused on children K through 12, and author of Little Red Dress, the first augmented reality book about fashion in history. Jonathan wanted to tell the story of how clothes came to be. How fashion as an industry works. How it fits into cultures, history, our day-to-day lives. How to fill in gaps of empathy and understanding that are missed in other educational resources. Just some of the moments I was drawn to: -Jonathan's work to change “systemic issues” in the fashion world -Examples of fashion beyond what many of us often think of: for instance, NASA spacesuits needed specific seamstresses that ended up being found at Playtex due to their skills with tiny ‘seam allowances' and other fashion ‘inventions' -Facing the desire to write a book, and talking about the how of making it reality -Working in your passion without falling prey to workaholic tendencies -What is augmented reality in terms of a children's book? -How ‘fashion is for everyone' -Recognizing strengths in children opens up doors for future opportunities -If something didn't exist before but you see the need and value, you can learn the ropes and make it happen -Present the diversity, don't ‘be preachy', and messages come through -The power in the ‘not so obvious' places for teaching -How Jonathan encompasses principles from Buddhism into his life to find peace and balance Listen to the end for a most simple yet unique and oh-so welcomed answer to my final question. (We could have a whole episode just based in the last few minutes of our chat!) @therealjjoseph Littleredfashion.com Little Red Village podcast - diving into the when, where, & why of fashion for kids Therealjjoseph.com **If you enjoyed this episode, please do subscribe and share on social, YouTube, and your favorite #podcast platform. A share and a review go a long way in reaching more people with good news.** Podcast platforms: Be The Good with Kate Cherichello Sign up to be notified with the latest: katecherichello.com/bethegood --- Send in a voice message: https://anchor.fm/bethegoodwithkate/message Support this podcast: https://anchor.fm/bethegoodwithkate/support

AJ Bouye is a Pro-Bowl NFL Cornerback, he has spent time with the Jacksonville Jaguaurs, Denver Broncos, and Carolina Panthers after spending his first 4 years with Houston Texans where he was signed out of University of Central Florida as an undrafted free agent. On the podcast AJ dives into his mindset that drove him from undrafted free agent to earning a spot in the Pro Bowl in 2017. He talks on how handling mess ups are a marker of the greats in the game and the veterans he has learned from.  AJ emphasizes staying close and in touch with your goals on and off the field, he does this in his morning routine The conversation then breaks into what would be his and Brian's advice to high school athletes, their best practices for recovery and performance preparation, the difference between NFL locker room cultures, and the pod finishes with a few stories and what he's learned from his time as part of an incredible cornerback duo Jalen Ramsey. Hope you enjoy!If you vibe with the podcast, please rate and review the boys!AJ BOUYE PODCAST NOTES0:30 Unknowing Mentorship1:30 Reading Books in between meetings2:00 Learning from veterans2:15 Learning outside of football2:50 Balance of life outside of sport3:30 Football is all known5:00 It's okay to not be an athlete, doesn't take away athleticism6:10 Learning to learn again*6:45 Vision, realigning vision, staying in touch with your goals7:15 Maintain structure for success8:20 Purpose9:23 You're not fine, are you the same person better in 5 years?*9:47 Measuring life in capability11:07 Learning from Jonathan Joseph, Kareem Jackson, JJ Watt12:35 Help and support are not yours to keep13:00 Adding value to teammates *13:54 Dealing with set backs, afraid of failure14:14 Appreciative of failure, be comfortable with mess ups15:27 Never going to master the game, forever a student15:45 Failure is part of game, there is no perfect18:15 Best athletes comfortable being uncomfortable18:26 Learning new things, put in the work19:57 Most important thing for high schoolers to improve performance?20:29 Training attention vs distraction Rant24:35 How to teach kids that social media likes hold no value25:50 Meaning, attaching meaning26:54 Don't waste 9-5 of time27:45 Creating and using time to get where you want to be31:14 AJs best recovery tactics31:45 Hydration32:15 Dry needling32:30 Prehab33:10 Steam Room, Exercises33:45 The bests prepare their job34:14 Firing Pattern, firing inside out, feet active35:00 Flying in doctors to invest in your health*35:40 Lebron James spending on his body, reinvest back into your business (your body)36:30 Trying to get your legs back36:40 Chef, importance of nutrition37:05 Hyperbaric Chamber37:15 Sauna, help mitigate heart problems in African American community39:00 Curiosity of High Performance*39:25 Massage before Chiro, order of operations40:27 Difference between culture Jaguars and Texans41:45 More walk thrus, more mental reps42:00 Coaching is a separator42:50 Jalen Ramsey's Process44:25 The separator's between the ears, confidence included44:50 Fury vs Wilder*45:10 Energy Conservation in Pregame routine

The Little Red Village Fashion Podcast brings together experts and professionals from the fashion industry and related creative fields to explore their careers and give advice to kids and grown ups alike. Hosts Rachel Elspeth Gross and Jonathan Joseph of Little Red Fashion bring fashion, dress, and costume to life one story at a time. We will be starting this season off with a mini series of five episodes. Jonathan & Rachel will be interviewing designers from Ukraine about how the war, how it has affected them, what they have done to support the military and government, and how people around the world can support Ukraine. Don't worry, we will be asking them what their favorite fashion and kids books are!Stay tuned for more about our other amazing Little Red Villagers that we will be interviewing this season! See acast.com/privacy for privacy and opt-out information.

Yashica Dutt is the author of the non-fiction memoir, Coming Out as Dalit. It was recently awarded the Sahitya Akademi Yuva Puruskar, 2020 (India's National Academy of Letters' Young Writers Award; among the country's highest literary honors). Yashica Dutt is an emerging figure recognized for highlighting Dalit rights globally and her voice has been instrumental in understanding the realities of the caste system. Her work has been published in the New York Times, Foreign Policy and The Atlantic and Dutt has been featured on The BBC, The Guardian and PBS Newshour. Dutt graduated from Columbia Journalism School and lives in New York. She is planning to soon release Coming Out as Dalit worldwide. Listen as she speaks with Jonathan Joseph about her fashion as armor coming of age story and how it led her to explore the issues of caste through journalism as well as through her newly published memoir.

Jonathan Joseph is the CEO and creator of Little Red Fashion, the first fashion ed-tech and publishing company focused on teaching kids about and through fashion. He's the author of their first book “The Little Red Dress: A Kids Book About Fashion.” LRF is also developing unique DEI & CSR resources including consulting for fashion companies to leave a better industry for the kids they write stories for. Before founding Little Red Fashion, Jonathan was a strategic and fundraising management consultant working with nonprofits and startup firms across sectors. His passion for advocacy in the LD, LGBTQIA+ and Cerebral palsy communities has been a personal focus since his first keynote delivered at just 14. Jonathan serves on the board of The New Haven Pride Center, advisory board for The HIV League, and is an ambassador for anti-human trafficking organization Beauty for Freedom. He splits his time between Connecticut and Los Angeles. His CT based fine art practice, J. Joseph Studio specializes in medium and large format abstract works which began as a way to explore the way his ataxic cerebral palsy informs his reality. In this episode, Jonathan speaks with Yashica Dutt about how shopping for socks with his mother, and later, discovering his gift for words and oratory, led him into a career in fashion and advocacy.

Mike Dawson is a New Jersey–based drummer, educator, and clinician. He currently hosts "The Drum Candy" podcast and is copy editor for www.drumfactorydirect.com.  Mike was formerly managing editor for Modern Drummer, the world's most widely read magazine exclusively for drummers. Dawson also produced and co-hosted  The Modern Drummer Podcast With Mike and Mike, along with renowned online educator/clinician Mike Johnston. Additionally, Dawson served as book editor for Modern Drummer Publications, with most recent releases including Progressive Drumming Essentials by drummer/educator Aaron Edgar, Rhythm and Chops Builders and Stick Technique by rudimental specialist Bill Bachman, and Exercises in African-American Funk by top touring drummer Jonathan Joseph and University of Miami faculty member Steve Rucker. In the pages of MD, Michael has authored dozens of artist features, educational columns, and product reviews. Dawson has a bachelor's degree in music education from West Virginia University and a master's degree in music from the University of the Arts in Philadelphia, Pennsylvania. He's a senior lecturer in music journalism and drum set at the UArts, and he operates a recording studio out of his home in New Jersey, where he tracks drums and percussion remotely for artists around the globe. Michael recently began subbing for the drumset chair in the hit Broadway musical The Lion King.    Some Things That Came Up:    -Drum Candy Podcast  -The Joys of Pittsburgh -Managing Editor at Modern Drummer Magazine for 16 years  -Positive product reviews -The beauty of entry level products  -Masters Degree in one year  -One journalism class turns to a full time job  -Chart writing and song analysis -Subbing for the Lion King on Broadway  -Choreography of Subbing  -Live Looping and Organic Improvisation  -How to practice creatively -Teaching at The University of The Arts in Philadelphia and West Virginia Wesleyan -The downsides of online teaching -The MD Podcast to The Drum Candy Podcast  -Using Interviews to take a two hour private lesson -Care for Gear -The Recording Custom Birch Hitmaker  -Mike's “Whiplash” moment  -Mike's roles at www.drumfactorydirect.com  -Product Photography -The Fast Five -‘3 Sheets' TV Show  -The John Coltrane Quartert -Alex Van Halen/Will Calhoun       Follow: www.mikedawsondrums.com IG: @mikedawsondrums FB: @mikedawson       The Rich Redmond Show is about all things music, motivation and success. Candid conversations with musicians, actors, comedians, authors and thought leaders about their lives and the stories that shaped them. Rich Redmond is the longtime drummer with Jason Aldean and many other veteran musicians and artists. Rich is also an actor, speaker, author, producer and educator. Rich has been heard on thousands of songs, over 25 of which have been #1 hits!   Rich can also be seen in several films and TV shows and has also written an Amazon Best-Selling book, "CRASH! Course for Success: 5 Ways to Supercharge Your Personal and Professional Life" currently available at:   https://www.amazon.com/CRASH-Course-Success-Supercharge-Professional/dp/B07YTCG5DS/ref=sr_1_1?keywords=crash+redmond&qid=1576602865&sr=8-1   One Book: Three Ways to consume....Physical (delivered to your front door, Digital (download to your kindle, ipad or e-reader), or Audio (read to you by me on your device...on the go)!   Buy Rich's exact gear at www.lessonsquad.com/rich-redmond   Follow Rich: @richredmond www.richredmond.com   Jim McCarthy is the quintessential Blue Collar Voice Guy. Honing his craft since 1996 with radio stations in Illinois, South Carolina, Connecticut, New York, Las Vegas and Nashville, Jim has voiced well over 10,000 pieces since and garnered an ear for audio production which he now uses for various podcasts, commercials and promos. Jim is also an accomplished video producer, content creator, writer and overall entrepreneur.   Follow Jim:   @jimmccarthy www.jimmccarthyvoiceovers.com

Tune in every Tuesday to our live, fun, informative, and popular radio show! Jonathan Joseph and Petra Mayfield will be our special guests on tomorrow's show (Feb 01) from 10am-11am. You never want to miss this show...Really! We also share important info with you about Health Insurance, Medicare, Life, Disability, Long Term Care, Accident, and other insurance solutions. Sure, we know that insurance is confusing and doesn't sound sexy but we make our show fun, informative, and quite simply we provide, "Insurance Straight Talk" - No BS! We are going to be talking about DENTALINSURANCE and how important it is to be protected and how affordable it is. We'll touch a bit on MEDICARE OEP as well. Catch our show every Tuesday at 10am on WSTU1450 AM & WPSL1590 AM and FB Live @ Quality of Life Radio Show.

Jonathan Joseph saw a lot of toxicity and negativity when he was working in the luxury womans fashion and sportswear industry. This not only affected people working in the industry but also consumers through marketing and advertising. He thought that it would be possible to shortcut some of the issues such as the body dysmorphia created by unrealistic standards by empowering children rather than fixing broken adults. He feels that by using fashion as a lens to talk about and deconstruct complex issues, conversations can be brokered between children and adults because fashion is infinitely relateable. It can then help play a role in how children navigate the world

I am an international adoptee from Colombia who was adopted at 9 months with Ataxic Cerebral Palsy. My story is one of perseverance and the power of adoption to not only change lives but also highlights some of the traumas/struggles inherent in being an adoptee even when things go “right” as it were. I would like to speak on the work adoptive or foster parents should do to ensure they're balancing their needs/wants/comfort with the perspectives of an adult adoptee reflecting on their experience growing up unaware of their adoption until they were in adolescence. Lastly, I'd like to share about my work in ed-tech & publishing for kids through the lens of these experiences and especially how they resonate for those who are also transracial (raised a different culture/ethnicity than their own.)   Jonathan's Little Red Fashion website Or find him on Instagram Foster Care: An Unparalleled Journey Find All Our Links Here https://linktr.ee/fostercarenation Merch! http://tee.pub/lic/RwiARsuuDHs Call the Voicemail Line 413-foster 3 (413) 367-8373 Foster Care 101 Free webinar with NO sales pitch! Support Our Mission https://www.buymeacoffee.com/fostercare https://patreon.com/fostercarenation Website https://fostercarenation.com Connect with us on our Facebook Page https://facebook.com/7timedad Connect on Instagram https://www.instagram.com/fostercarenation/  

I love the Tennessee Titans. My teeth are little and blue from cooking up the good stuff with Mike Mularkey. Demarco Murray and Derrick Henry, these jorts don't bleed. Kendall Lamm, Josh Kline, Quinton Spain, it don't matter baby, we're running the outside zone. Marcus Mariota v. Denver spurned the glorious rise of Ryan Tannehill play action. Mike Vrable's nipple piercings. Randy Bullock's teenis. Jadeveon Clowney, Jonathan Joseph, Dylan Cole, Kendall Lamm, MyCole Pruitt, David Quessenberry, Ben Jones, and all the others who started in Houston, and arrived in Nashville, to start a country cover band. A team that takes chances, wears jerseys that are two colors of blue jeans, knows their scheme, finds the archetypes to run it, and plays football in a bizarre and beautiful way. Look, I know you hate the Tennessee Titans. They took the Houston Oilers away from you. The namesake, all those torturous memories, placed in a UHaul and left in the basement of a western wear. Leave all that be for a hour. Open up your heart. Because the Tennessee Titans have something the Houston Texans don't have, but are trying to build, and that's a culture. Live, laugh, listen, and learn more about it. On this episode of Battle Red Radio, Will Lomas of Titansized.com and the No Nonsense Podcast, joins Matt Weston to review the Texans win over the Titans, and discuss what makes the Titans work. Topics include: Todd Downing's playcalling, DRENCHED Mike Vrabel, the Desmond King and Dontrelle Hilliard revenge games, the plan for a Titans playoff run, if Ryan Tannehill can handle the added responsibility, the cult of TITAN UP, Tennessee's outside zone game, loving Ben Jones, and of course, your beautiful and wonderful listener questions. Let's start the show. Let's start the show. While you're at it, give it a five star review and subscribe below: You can subscribe/listen on iTunes here. You can subscribe/listen on Spotify here. You can subscribe/listen on Stitcher here. You can subscribe/listen on Google here. Learn more about your ad choices. Visit podcastchoices.com/adchoices

Jonathan Joseph on the Texans, DeAndre Hopkins, JJ Watt, Deshaun Watson, and playing for Bill O'Brien Learn more about your ad choices. Visit podcastchoices.com/adchoices

Lawrence is joined by Ben Kay to discuss the lowdown on the latest news from the Lions camp in South Africa. They also chat to Bath midfielder and former England and Lions player, Jonathan Joseph, as they share their own memories from previous tours including why the Lions fans are so special. Plus, the Drop Kick Challenge sees Lawrence and Ben's knowledge of a particular event from 2005 put to the test. See acast.com/privacy for privacy and opt-out information.

Join the discussion on Facebook!Full Transcript:Jonathan:Welcome to the Tooth and Coin podcast, where we talk about your adventure of being a dental practice owner. In these episodes, we're going to be talking about problems that you will likely face as a practice owner, as well as give an idea about actionable solutions that you can take, so that you can get past this problem in your practice. Some of these concepts are really big ones, some of them are very specific, but we hope that these episodes help you along with your journey.Jonathan:Now, a very important piece for you to understand is that, this is not paid financial advice. This is not paid tax or legal advice. We are not your financial advisors. We are not your CPAs. This is two CPAs, talking about informational and educational content, to help you along with your journey. A very important piece for you to understand.Jonathan:Another thing that you need to know is, if you enjoy today's content, join us on the Facebook group. So we've got a Facebook group that is active with dentists, that is going to have content talking about what we're talking about today, to continue the discussion. Agree with us, don't agree with us, have a story to tell, have something to share? Join us in the Facebook group. If you go to Facebook and you search for Tooth and Coined podcast, click on it to join it, and be able to join us there.Jonathan:Finally, if you need some more help, we're developing a list of resources that are going to be centering it around our topics of discussion, to be able to help you a little bit more than what the content is doing. So if you'd like access to that, whenever it becomes ready, all you have to do is text the word Tooth and Coin, T-O-O-T-H, A-N-D, C-O-I-N to 333444. Again, that's toothandcoin, all one word, no spaces, to 33444. Reply with your email address, and we'll email you instructions on how to get into the Facebook group, as well as add you to the list, to be able to send you those resources when they're available. And if they're available, we'll go ahead and send them to you as well.Jonathan:So, on to today's episode, I hope you enjoy it.Jonathan:Hello, ambitious dentists, welcome to Episode Six of the Tooth and Coin podcast. In this episode, we're going to be talking about a decision you're going to have to make, many times throughout your career. And it's one that almost no one talks about and almost no one thinks about, until that moment in time happens for you. This decision is, how are you going to treat someone who is working for you? Are you going to treat them as an employee or, are you going to treat them as an independent contractor? And the way that you pay them, matters. There are consequences to doing it the wrong way. And it's a little bit tricky.Jonathan:There's a lot of, I don't know, social norms or just industry standards that people seem to follow, but don't really know why. And in this episode, we're going to be talking about four different types of instances, of this. We're going to talk about this on a broad level. We're going to talk about it as, if you have an associate doctor in your office, we're going to be talking about it. If you have a specialist in your office, and finally, we're going to be talking about it if you have a hygienist in your office, and you're considering doing this in a certain way. And it's a big problem, because if you don't do it right, you could end up paying lots of penalties, interest, fines, and just a whole bunch of other mess that you don't want to go through, because it's not fun to deal with the government. We all love big brother, but we don't want him messing with our stuff, as much as we can handle it.Jonathan:Joseph and I are going to be starting, talking about this. So Joseph, talk to me about independent contractors and employees. This is one of the things that I didn't really know was an issue, in the dental world, until I started getting an email once every other week from a client saying, "Hey, I don't know how to do this. What am I supposed to do?" Talk to me about the relationship, what it means and all those things.Joseph:Sure. Well, I think at a high level, there's a couple of things that we've got to keep in mind. Why does the government care about 1099 versus W2, versus not issuing 1099s? So I think we can maybe get a chance to give our listeners a little bit of a heads up, on why that matters. I think we can also talk about, at a high level, what decisions do you make as a business owner? So, as all of the people that listen to this podcast know, every day in your life, in your business, in your career, you take risks. There is not ever a way to completely avoid risk, but what you want to do is, you want to be able to mitigate your risks. So we want to talk through a little bit of this, at a high level, and help dentists understand how to mitigate these different risks and how to make sure that they're staying in compliance.Joseph:And, one thing... Jonathan and Spencer pointed this out on our team, to me, I said to him, one day. I said, "Why is this 1099 thing a big deal? Why do we even care, and why are we having to do all this work?" And he said, "Well, you've seen the checkbox on the return, right?" And I said, "No, what are you talking about?"Joseph:He said, "Well, on every single business return, there is a check box that says, 'Is your business required to issue 1099s?' Yes or no. And then if you say, 'Yes, I'm required,' 'Did you actually issue them?' So every single return that's going out the door, we're clicking that box. And the client is signing, that they agree that yes, that they've issued all the 1099s that they're required to do."Joseph:So those are a couple of things, kind of at a high level, that immediately jump out to me. Number one is, you can't eliminate risk, but what you want to do is you want to do everything in your power to mitigate your risk, and to put your practice in the best situation. Number two is, there are reasons that the government cares about 1099s versus W2's, and we'll talk a little bit about that.Joseph:And number three is that, it's part of your tax return, whenever you follow the tax return as a business.Jonathan:Yeah, that's a great point. So let's start with the first, and the first is that, one of the big reasons why you had to be filing this right, is because you have to say... This isn't something that is not checked. This is something that is a core critical component of complying with some of the government's requirements. What Joseph was alluding to is, whenever you're filing any type of return that has a business component to it, one of the assertions you have to make, and you have to agree to as the signer of that tax return, is that if you had a payment that was going to a contractor that was appropriate, that you issued them a 1099.Jonathan:Now, so you're required to issue 1099s, and you're required to do those pieces. we're not going to really get into the nuts and bolts of how to fill out a 1099, or who gets, hen it happens and things like that. But that is something that we have to make sure that we're doing correctly, when that box gets checked. Make sure that we issue all the 1099s we were supposed to. Was there more that we wanted to expound upon, on that piece/.Joseph:Yeah, just in general, those are the things that matter, kind of at a high level. And the government, the government wants to... Like, if you wanted to be super spiteful, you'd say, "The government wants all of the government money that the government can possibly get." But at the end of the day, what the government's trying to do with our tax system and with tax returns is, they're trying to trace the money that's coming in and out of our economy and make sure that it's appropriately taxed, and that the appropriate taxes are paid on each one of those. And a 1099 is a critical component of that. And there certainly are some pieces that go with a W2 versus 1099 decision, that affect the government, that if the government had their druthers, they would rather people be W2 employees and subject to the FICA tax, and the one half of self-employment and all of those other pieces. So, what are your thoughts in general, at a high level, what the government's trying to accomplish with this topic?Jonathan:So I've always taken a little bit different of an approach. I've always taken an approach of, they're going to... The government is really more trying to protect the individual employee level. So, me as a business owner, they're going to get their pound of flesh from me, but they're trying to protect the pound of flesh that's on the employee's back. Is what I typically feel like, the reason that they're doing, that they get so strict about these requirements. We haven't gotten into the requirements yet, or how they view it.Jonathan:But to me, the way I've always seen it is, that they want to try and curb abuse from the employer side, to try and get the employer out of having to pay their portion of the employment taxes. Because the government's going to get those employment taxes, one way or the other, whether it's an independent contractor or if it's from the employer. They really, honestly, shouldn't care much about where that money is coming from as long as they're getting it. But to me that the reason that they're doing that... So, if that logic holds true, then why are they being specific about it? To me, it's because they want to make sure that the employee isn't getting taken advantage of.Jonathan:There's a lot of... Joseph, you have one that you're going to share, another one that's very, very common right now is, Uber drivers. A lot of them have been independent contractors, because they own their own equipment and they have their own vehicle. They drive around, they make their own hours. They just use the app as a way to coordinate, and things like that. And I believe on a federal level, they've ruled that those people are employees, now. Even though they fit a lot of criteria, to be independent contractors.Jonathan:And the reason is that, all of these people were filing their tax returns and nobody... And they're all like, "Oh my gosh, I've got so much that I owe in taxes. Why is that?" It's because they all owed self-employment taxes. And so, the government still got their money, but it was, the employees were left holding the bag, in terms of paying in money and things like that. So to me, it's always been more about, less about making sure that the employer pays in more taxes and more about making sure the employee is not being taken advantage of, in many different ways.Jonathan:Now there's one caveat to that, and that's on the state level. On the state level, I feel like it's definitely, that they want the employers to be on the hook. And the reason is, is because independent contractors don't typically pay self-employment, they're not eligible for unemployment. And the State is who dictates unemployment, generally. There's a federal unemployment tax that is paid into the system, which is very minor. It's like 70 bucks a year, per employee, where on the state level, it's much higher.Jonathan:And we've had lots of states come after business owners, and just basically, rename everyone as employees. We've had people that literally have had a yard service company, that does their yard in the summer once every week and a half, to make sure that the yard in front of the office is done. They've reclassified those people from contractors to employees. That is, I don't know, like $2,000 a year in services and they're a company. And the reason is, is because those state departments want to raise unemployment tax revenues. And if you're an employee, you're eligible for unemployment. If you're not, if you're an independent contractor, you are typically not able to get unemployment. There are some states that have some provisions and safety nets for independent contractors, as well. But in general, that's how it goes down.Jonathan:So that that's always been my perception of it. Whoever knows, really, what the government wants out of everything. All we know is that they do care about the classification. They have been very strict about it. There have been people that have gone to the highest courts in the nation, to try and defend what their decision was, in terms of making this. So what was the example that you're willing to share, in terms of the story about independent contractor versus employees?Joseph:Yeah, so there are a number of different tests that are out there. There are a number of different rules, but one of the ones that almost always gets individuals versus the company, and puts people on the hook to become a W2 employee versus 1099. The technical term is risk of loss. So in other words, if you're going to have a 1099 contractor, they need to be in business for themselves, and they need to have a risk of loss. So I'll give you a very, very simple example.Joseph:If you hire someone to come and paint your office, paint your dental office. You meet with the painter, he comes out, he tells you this is how much it's going to cost. There's two different roads, and I'll use two different extremes on this, to illustrate the point of risk of loss. And then I'm going to tell you about the famous court case that came out, several years ago.Joseph:If the painter shows up and as the painter shows up, you provide that painter with a uniform, the white painters get-up. You provide that painter with a ladder, and with paint rollers and with paint, and you provide them with the materials to make sure that they don't get paint on the floor, and you do all of those things. And all the painter does is just show up and paint with the paintbrush, paint with the paint roller. Let me ask you this, Jonathan. What is the risk of loss? Is there any risk of loss for this painter whatsoever, outside of their time?Jonathan:Other than maybe falling off a ladder, or something like that. No.Joseph:So there's really no risk of loss. And if you couple that, and look at another scenario, if that painter shows up with his own paint truck, his own paint uniforms, his own crew that he has, that are working for him. He's got his own equipment, he's got his own workers' compensation insurance. He's got all of these different pieces, that enter into his risk of loss, so that is much more likely to be a 1099 person. Where in my first example, when there's absolutely no risk of loss, there's virtually no financial risk of loss in that situation.Joseph:And FedEx and UPS kind of got in trouble for this a couple of years ago, whenever they had all their drivers. And they were doing just exactly what I described. They would provide the uniforms, they would pay for the gas, they would provide the truck, they would provide the maintenance on the truck. They would provide everything. And the driver just had to show up, drive the truck from A to B and deliver the packages. And what the courts determined was that, there was no risk of loss in that situation. So rather than all of those drivers stay as 1099 independent contractors, the government reclassified all those wages and said, "These are all W2 wages. Oh, and by the way, you owe 7.65% in FICA taxes, and the employer portion of Social Security and Medicare on all of these wages."Joseph:And since then, they've made big changes at those companies, and those are all considered W2 employees. But that's a very real case of this risk of loss piece, that basically factors into this decision. So I think I'd just kind of use that as a launch off point for you Jonathan, to talk about these specific situations that we see in dental offices. And as we were talking through some of the bigger questions that we get, this is one of the biggest questions that we get. It's a question that I get multiple times a year, specifically when we're out trying to figure out 1099s, when people are coming on board, when we're having new practice owners come on board. They're like, "Oh, can I just pay them as a contractor?" And I'm like, "Well, it depends." Just like every fact and circumstance is going to, is going to dictate the situation.Joseph:So what are some these specific... I mentioned the painter. I mentioned the drivers for UPS and FedEx. What are some specific situations in which dentists have to face this decision?Jonathan:So, and to be specific, it's every time you have someone that's going to provide a service for you. Whether it be your front office person, whether it be your telephone company, whether it's going to be an associate or anyone else. What we're talking about, we've described the problem to outline how this is going to affect you guys. Whenever you decide to hire anything, you have to decide, is this going to be... Is this a service that someone is providing me? If so, then are they going to be... There's technically another classification. Are they going to be an employee, an independent contractor, or are they just a company that's providing me services that I'm paying them money for?Jonathan:And if it's a company, then they are, if it's an LLC, or if it is incorporated in some way, it is typically... Well, sorry, if it's an LLC, that's been incorporated as a subchapter S, then it will be excluded from this conversation. They could still be, technically, a contractor that is an employee of that. And it gets really convoluted, and really confusing. But for purposes of this discussion, we're going to be assuming that it's not services being provided like AT&T. You're not going to send a 1099 to AT&T. They were specifically excluded, back in I believe 2008, they tried to make it where even those companies would get 1099s. Congress finally said, "This is going to be too big of a headache. There's no reason you should be issuing a 1099 to the Home Depot when you go and buy $800 worth of repair items in a year." And so, that's all not taken care of.Jonathan:Now, that is in terms of the protocol in which how you report what you paid, that doesn't affect how you choose to pay someone. So that's an important distinction, here. We're not saying that, just because you issued someone a 1099, that does not mean they were an independent contractor. What we're talking about is the basis point, the starting point of how you're paying them, whether it be as an employee relationship or as an independent contractor relationship, or again, that third example was a service relationship between yourself and another company. Some people try to conflate or mix the independent contractor with another company.Jonathan:So let's say they have an associate, that owns an S-corp and, "Well, it's an S-corp, and I'm paying the S-corp for those services. And they're trying to get away with," and those types of situations. Assume that the government is logical enough to be able to see through that. I could probably explain that to my second grader, and she'd probably have to be able to see through that. The IRS will be able to see through it, too. So don't try and be, we're not going to be trying to be clever, in this conversation. We're going to be trying to be real-world examples of what will actually happen, if you go down this path.Jonathan:So, specific examples, the most specific example that we get is, we get a new doctor getting out of school. And they're saying, "Hey, I'm talking to this company, and they're saying that I can choose to be either an independent contractor or be an employee." On the other side of that, we have a client that's a practice owner that comes to us and says, "Hey, I've got this associate. Do I need to classify them as an employee, or an independent contractor?" Same exact situation, for both sides of that. And the answer is the same for both of them. So, given that type of a situation. Joseph, what is your typical reaction and answer to that question?Joseph:Sure. Well, I think we go through a bunch of the different tests. The one that almost always gets everybody, is this risk or loss piece. So, do you have an associate that's coming in, and... Have they done anything to get new patients? No. Are they bringing in all of their own tools, and their own equipment in order to do dentistry? No, they're using ours. Do they have any control over their schedule? No. I tell them when to be here. How is it that they're compensated? Based on a production percentage. And I'm like, "That's pretty simple. Like we don't have any risk of loss. This is not an independent contractor." And this is somebody that's basically coming in... That's a pretty clear cut case for me, as someone that comes in as an employee, and is not a contractor.Joseph:What are some of the other tests that you see, that you use, whenever we're trying to give people guidance? And we would certainly encourage you to talk to your CPA about this and make a good decision together. It's not always a really easy, clear cut, black and white. I like to use extremes, so that we can illustrate our point, here. But what are some of the other things that you're looking for?Jonathan:There are a few. The simplest question to answer for a lot of people is, is that associate... And we're talking about, from the social perspective. Is the associate working somewhere else, and free to work somewhere else? And, not under some type of a non-compete, that's super vast. That's a really simple test, as well, because if they're literally not going to be able to work anywhere else, then you've got financial control over that person. The reason we're saying these words and financial control, and risk of loss and things like this, the reason that we're saying this is because you then, as the person who will be paying for these services, have the choice how to pay people. If you're correct or not is determined by a set of tests that is distinguished by the federal government, as well as your state governments. And sometimes, those two governments can disagree on these things.Jonathan:So you need to be aware that, that is a part of it. And what we're talking to you through is some tests that they will be testing you on, in terms of deciding if you were correct in your interpretation and application of these ways that you pay people, and then report it to the government later on. So the IRS, it's like a seven step test for the federal government side, which when I say IRS, I'm talking about the federal government. And as I said, risk of loss is a big one. That's just a bigger concept. It's an easier one to talk about.Jonathan:Financial control is another one. So if you're really in control of that person, like if you're able to fire them without them having a whole lot of say in it, you've got a lot of financial control. If you're the person making the schedule, if your practice is making the schedule for them, if your practice is providing all the ways for them to be able to do dentistry. If all they're doing is showing up and doing dentistry, and have a defined time they're supposed to be there. Then, that's a lot of financial control that you're covering over that person. And you're likely to be classified, that person is likely to be classified as an employee for you.Jonathan:Doesn't matter what you want. Doesn't matter what the person who is giving you the services wants, that is what the government will likely end up saying. So, that is an important distinction. So when I say financial control, the big pieces are that are one, can they work other places? Are they under non-competes? Two, do they make their own hours, or do you set the hours for them? Three, do they bring their own supplies? Do they have their own stuff, their equipment? Is it, they're paying on a machine that they were using? And really, four, are they responsible for their own labs, and things like that? Are you providing the ecosystem for them, or are they doing it?Jonathan:Again, Joseph mentioned earlier, are they going out and getting patients, are they building up a clientele, and things like that? That's really important stuff to interpret and decide on, if they're doing that in your office or not. So I will say, my typical answer to people is that, if ever questioned you will likely end up being classified as an employee- employer relationship, whenever there's an associate dentist that is there, full-time, effectively full-time, they will most likely end up... Regardless of how clever you try to be and say, "Oh well, they're making their own hours, but the hours they're choosing to do just happened to be when we're open every day."Jonathan:No matter how clever you get on it, they're probably going to be able to just be like, "Sorry, we're just going to reclassify you." And you're going to have to pay the back taxes, the penalties and interest that associated with it, and then, just deal with it. Because, I'm going to be honest with you, you fighting that is going... For that one employee, that one time that you're having to do it, is going to cost you a lot more to fight it than it is just to pay the interest and penalties and back taxes. And if it did go higher up in the courts, you're probably going to end up losing it anyways whenever they look at the situation, if you're following that fact pattern.Jonathan:There are some shades of gray in this. Like I said, what happens, what if you're one of those associates that's only working there two days a week, and you're working somewhere else, two days a week? That's a very common thing. A dentist has, not tons of capacity, but they've got a lot of demand and they don't have enough capacity for it, so they need to have someone there two days a week. You're kind of phasing in, and things like that. That's where it starts getting a little bit more gray. It starts getting a little bit more difficult. Does that associate have that financial control, and things like that? In those circumstances, to me, unfortunately again, you're more likely to get reclassified as an employer-employee, even if the government comes in and checks that, than you are to be remained as an independent contractor.Jonathan:More likely, I'm not saying that's a definite, I'm saying, you're more likely. You'd want to have as many of those check marked boxes checked as possible, that you have control of those things. Specifically your hours, some type of financial control, some type of way of dictating how your schedules is made, and things like that. All those things would be really important to have, to be able to try... If you're a really, really worried about that independent contractor level coming up. So those are my thoughts in terms of where that happens, specifically for the associate dentist situation.Jonathan:And Joseph, did you have anything to add, in terms of that?Joseph:I guess the other thing is that, this thing has a tendency to only go one way. We've not ever had somebody that's been classified as a W2 employee, that raises a stink about it, they challenge that, and then they get reclassified as a 1099.Jonathan:Yeah.Joseph:So back to the risk mitigation piece, like this is the duck test, guys and gals. Like, if it walks like a duck and looks like a duck, it's probably a duck. And in a lot of these scenarios and situations, when you really start digging into it, "Sure looks like an employee to me and not an independent contractor," when we start applying these tests and that kind of thing. So, I've not ever seen it go that way, you and I both know and have seen many, many times... There's lots of famous cases where somebody that was classified as an independent contractor gets reclassified as an employee. We don't, we've not... Not that it hadn't happened, but I've not ever seen it happen where somebody was classified as a W2 employee, and it went the other way and they became all of a sudden, an independent contractor.Joseph:So back to the risk question, right? Every day as a business owner, you're taking risks that are out there. What risks are you willing to take, and what risks do you want to take?Jonathan:Yeah, exactly. And, let's talk about what those risks are. Let's say that it does get reclassified from independent contractor to an employee status...Jonathan:Hey, everybody, Jonathan checking in, really quick here. This episode got a little long, so we cut it into multiple pieces. This is Episode One, you can find Episode Two next week, or in the following weeks. So make sure that if you listened to this episode, you listen to the other episode as well, so you have the full context around everything that's going on. Thanks for tuning in, and we will see you next time.Jonathan:That's it for today, guys. I hope you enjoyed this episode of the Tooth and Coin podcast. If you are going to be a practice owner or a new practice owner, and you're interested in CPA services, head on over to toothandcoin.com, where you can check out more about our CPA services. We help out around 250 offices around the country, and would love to be able to have the discussion about how we could help your new practice. We do specialize in new practice owners, so people that are about to be an owner of a practice they're acquiring, about to be an owner of a practice they're starting up, or have become an owner in the past five years. That is our specialty, and we'd love to be able to talk to you about how we could help you in your services, with your tax and accounting services.Jonathan:And if you enjoyed today's episode, again, go to the Facebook group. Talk to us about what we've talked about, join in on the discussion, and let's create an environment where we can talk about some of these things so that we can all help each other get through these things together, so that this adventure of business ownership is more fun, more productive, and better in the longterm.Jonathan:Lastly, if you want access to those resources that we are currently building, just text the word toothandcoin to 33444, that's toothandcoin, no spaces. T-O-O-T-H, A-N-D, C-O-I-N to 33444, reply with your email address. We'll send you instructions in the Facebook group. We'll send you the resources when they're available, and we will see you next week. 

Join the discussion on Facebook!Full Transcript:Jonathan:Welcome to the Tooth and Coin podcast where we talk about your adventure of being a dental practice owner. In these episodes we're going to be talking about problems that you will likely face as a practice owner, as well as give an idea about actionable solutions that you can take so you can get past this problem in your practice. Some of these concepts are really big ones, some of them are very specific but we hope that these episodes help you along with your journey.Jonathan:Now a very important piece for you to understand is that this is not paid financial advise. This is not paid task or legal advice. We are not your financial advisors, we are not your CPA's, this is two CPA's talking about informational and educational content to help you along with your journey. It's a very important piece for you to understand. Another thing that you need to know is that if you enjoyed today's content, join us on the Facebook group. We've got a Facebook group that is active with dentists that is going to have content talking about what we're talking about today to continue the discussion. Agree with us, don't agree with us, have a story to tell, have something to share, join us on the Facebook group. If you go to Facebook and you search for Tooth and Coin podcast, click on it to join it and be able to join us there.Jonathan:Finally, if you need some more help, we're developing a list of resources that are going to be centering around our topics of discussion to be able to help you a little bit more than what the content is doing. If you'd like access to that whenever it becomes ready, all you have to do is text the word Tooth and Coin, T-O-O-T-H-A-N-D-C-O-I-N to 33444. Again, that's Tooth and Coin, all one word, no spaces to 33444, reply with your email address and we'll email you instructions on how to get into the Facebook group as well as add you to the list to be able to send you those resources when they're available. If they're available, we'll go ahead and send them to you as well.Jonathan:Onto today's episode, hope you enjoy it. Hey there ambitious dentists, today on the Tooth and Coin podcast we're going to be talking about the number one most exciting thing in dentistry which is fraud. Everyone's afraid of it, everyone hates it, everyone hears this happening and thinks that it may happen to them. I've seen numbers from really smart people say that something like one out of every three, to one out of every two dentists will at some point in their career, be embezzled upon. It's a staggeringly high number of dentists may actually be effected by this in their practice. I get a lot of questions and a lot of confusion about, "Why does this happen? How does it happen? Is a CPA firm going to help me with this problem in my life?" And things like that.Jonathan:The answer is not... it's a nuanced answer like so many things are, it's not a one size fits all. Today's discussion we're going to be talking about the problem that is embezzlement in dental practices and I've already kind of highlighted what the problem is, people they can steal your money. To highlight that problem I'm going to be asking Joseph, Joseph has actually lectured on this topic before and then we're going to turn the tables around and Joseph's going to talk to me about in terms of the CPA firm helps with this problem inside of our clients and what our perspective is and how we view our service for our clients when it comes to this really nasty thing inside of not just dental practices, but all small businesses.Jonathan:Again, the main problem is that a lot of people are going to be embezzled upon, dental practices for some reason tend to be targeted a lot for embezzlement. Joseph, why don't you tell us why does fraud occur in small business, especially to dentists.Joseph:That number that you just spit out, that's nuts. I don't know that I've heard that. Somewhere between 30 to 50% of dentists get embezzled upon during their career. I guess if you look at the average dentist, we're talking about 30 plus years, we're talking most of them are going to own their own shop or at least the ones that are listening to our podcast are going to own their own shop at some point. I guess when you put it out that long, I guess that increases the odds. The Small Business Administration talks about the percentage of businesses that fail. Maybe dentists are so high because they're such a great business to be in and they've got such longevity with them, I don't know.Joseph:Man, that's a crazy stat for sure.Jonathan:It really is. I think the reason that is is because there's a lot of different forms of embezzlement, there's literally someone stealing tons and tons of money, and then there's people that are stealing supplies. Embezzlement has... or stealing hours even, just putting too many hours down compared to what they worked for. You may be one of those 50% but it may be that somebody padded hours for three months before you fired them. It doesn't necessarily mean that you're getting hundreds and hundreds of thousands of dollars stolen.Jonathan:Yeah, it's a big number and something you've got to be aware of. You've got to be on top of.Joseph:That'll wake you up in the morning. If you're listening to our podcast bright early in the morning, that should wake you up and get your attention.Jonathan:Oh yeah.Joseph:Jonathon, as CPA's we are specifically trained to think a certain way and you may think that this is right, you may think that this is wrong, but one of the things that they've just kind of ingrained in our brain is that everyone's going to steal from you given the right set of circumstances. That's kind of the way we're trained to think is, "How do we think about it in terms of those specific pieces?" Kind of the tried and true piece that we always point to in the CPA world is what's referred to as the fraud triangle. Do you remember the fraud triangle? Have you talked about the fraud triangle since you took the CPA exam?Joseph:Did you wake up in the morning, you're like, "Hey April, what's going on babe? Let's talk about the fraud triangle."Jonathan:The triangle that I usually refer to is the cheat, fast and quality, is that triangle. I don't usually talk about this triangle, the fraud triangle. Talk to me about the fraud triangle.Joseph:There's three sides to the fraud triangle, right? That's why we use a triangle, three sides. We've got three different pieces to fraud. The first part of the fraud triangle, and it doesn't really go in any specific order, but one of them is incentive. "Do I have an incentive to commit fraud?" I'm going to use your example. If I go and I pad my hours, in other words if I go out and I say, "I didn't work eight hours today, I worked eight and a half," but I actually only worked like seven in a half. That's padding my hours and I'm going to have a direct incentive from that.Joseph:Kind of the higher levels of financial management there is the incentive that if our PNL numbers look better, I'm going to get a higher bonus. If my overhead percentage stays under a point, then I'm going to get some sort of financial incentive. Incentive's the first piece of the fraud triangle, anything else that you might think of in the dental world that would be part of an incentive for fraud? Do we have any... I would imagine some of them. Go ahead.Jonathan:Yeah, there are tons of incentives for fraud in this world. There's tons of incentives for people to... really the main incentive that people have inside the dental world is usually just money. That's the incentive for people to try and take it. They want more money. Whether it's money that they deserve or not, that's what they are typically wanting.Joseph:Got it. Maybe you have a new patient bonus to where if you have X amount of new patients that are out there, and if you get those new patients numbers, that may be the incentive that somebody goes and then creates a new patient inside of the software, or something silly like that. Incentives the first piece of the fraud triangle.Joseph:The second piece of the fraud triangle is opportunity. Opportunity is probably the one that is easiest to understand so if I am working the front desk and somebody pays in cash and they give me $80 worth of cash. I have the opportunity to stick that cash right inside my pocket. I was just looking at some financials for one of our clients that has multiple employees that have the corporate credit card. If you're walking around with the corporate credit card in your wallet as an employee or team member of a dental practice, then you are presented every single day with the opportunity to whip that card out at wherever you want to and do that. Opportunity's the second piece.Joseph:The third piece that is I think the more psychological piece that's out there, is what's called rational. The rational basically is a way for our mind to justify that what I'm doing is okay. It may go something like this, "Well Mr and Mrs dentist is just doing so well, they're making all this money. I see all of these deposits come through. They pay me a pittance, I'm making minimum wage or not nearly enough." I've just rationalized in my head that it's okay to take money, to pad hours, to swipe the corporate credit card, to take any form of all these different pieces that are out there.Joseph:That's the three pieces of the fraud triangle that we were trained upon way back when inside of CPA land. Opportunity, incentive and then rational. What one kind of sticks out for you Jonathon?Jonathan:It's almost always opportunity to me is what it seems like to me in terms of why this happens. When it happens in this industry, I guess is a better way for me to say it. Usually it seems to be opportunity. Someone perceives a weakness in, this is CPA talk, internal controls which for everyone that's listening, internal controls are effectively like, "Hey, nobody's looking over my shoulder when I'm doing this, and I can just take that money if I want to. If you've ever seen Office Space, it's whenever they do the thing, they have this computer program that rounds it to the next penny and they're like, "No ones looking at this. All we have to do is round this fraction of a penny up and then put it into a different bank account and literally no one will ever figure it out because it's literally we're talking about hundreds of thousands of transactions. We're talking about a hundredth of a penny per transaction. That transaction will never be looked at or flagged so that money will just be in this bank account."Jonathan:It's opportunity is what typically happens in dental practices, is they think that, "Hey, I'm the only one who writes the checks. I'm the one who receives the inventory. I'm the one who pays the bill. I'm the one who signs the check. I'm the one who receives the patients money. I'm the one who enters it into the practice management software. I'm the one who takes it to the bank." There's no one really looking over their shoulder. Opportunity, usually to me I think is the first path towards... into the dental space of it, is they realize, "Hey, there's a little bit of an opportunity there."Jonathan:I'm fully, fully, fully, fully not going to downplay the fact that there's some type of motivation typically that makes them look for those types of things, but in dental practices, those opportunities seem to arise a lot. I think that's just due to the nature of it being in a smaller business. In your time as a CFO, did you ever have any moments there was the opportunity for fraud at your old place that you could... obviously if it's something that you're not allowed to talk about, don't talk about it but is there anything that you can think of that you've ran into in your career when it comes to fraud?Joseph:I think there are certainly things that as a CFO controller, as a business owner, there are certain steps that you take to try to prevent fraud. One of the things that you were just mentioning there was the same person that's opening the mail is making the deposits and entering stuff into the patient management software. One of the things that we talk about is an accounting term is segregation of duties. You don't want to have the same person that's doing all of those things.Joseph:One of the things that we had to always make sure was that every time a patient came in the door, it was a documented patient encounter that went into the patient management software. What that's going to do is that's going to generate the opportunity to create the coding for that specific encounter. What was the procedure that was done? What was the product that was delivered? Once that whole thing starts, then that really is a good catch about a bunch of different things.Joseph:If somebody came in for a pair of compression hose that were $80, that gets entered into the patient management software, that's then going to give them... they're going to have to pay the $80 because it wasn't covered by insurance. When you think about it in terms of that it's like, okay, if this $80 invoice gets generated, if the patient pays cash and the person that's taking the payment, the front desk person or the clinician or whoever it is, takes that $80 and puts it in their pocket rather than in the company deposit, what's going to happen is because it's in the patient management software, an invoice is going to get generated. Then the patient is going to go ahead and get a bill the next month. If you got a bill for something you already paid for Jonathon, what would be your first thought and what would you do next?Jonathan:If I got a bill for something I already paid for I'd say, "Hey, they've not processed your payment, we need to call the vendor and see what's going on."Joseph:Yeah. Not that that happened regularly, but that was just one specific piece that we had in place. I think the other stuff, I think that probably every CFO's big nightmare or controllers big nightmare is these company credit cards that are out there. Credit card companies make it really, really easy for you once you have a business credit card to order additional card holders and additional probably. I was always real hesitant to have somebody get added to the company credit card because it just creates this opportunity and if you take the opportunity and you take the rational, it may be one of those things where somebody's got the corporate credit card and it's time for them to go out to the lake and go fishing this weekend, and they just whip the company credit card out and fill their bass boat up with fuel on the company.Joseph:That's going to look like a charge to Exxon or Shell or Conoco, whoever it is, it's not going to be one of those things. Obviously if you've got somebody that's looking at all that stuff, they say, "Well typically the gas charge is $25, and all the sudden here's an $85 charge on Friday afternoon to Conoco," that may raise a red flag. I think that kind of goes back into the other piece of it is that if you do have a company credit card and you do have people that have those, you need to be reviewing those charges every single month. I don't want you to get carried away and review it daily and think that everybody's stealing from you but you definitely need to give it the old eyeball test.Joseph:Jonathon, I don't know if you're familiar with the formal term of eyeball test, but I was talking to a client about this the other day, I was like, "Man, you need to give it the eyeball test." He's like, "What's that?" I said, "Well, you just kind of take a look at it and see if things look out of whack." What I just mentioned is if typically your gas is $25, $30, $32 and then you have an $85 charge, that doesn't pass the eyeball test. That's something that you need to look into.Joseph:The other thing is that you've got... the IRS requires that you have documentation for every single thing that you're claiming as a business expense. If you've got these credit cards that are out running around, you've got to have some sort of system to collect the receipts and to document that and to say why it was an ordinary necessary business expense. If it comes under scrutiny, that's what the IRS is going to say. I was told by an IRS agent that whenever they presented proof that this was an ordinary necessary business expense, they pulled out the credit card statement and said, "Well, see right here it says Exxon Mobil $24," and they said, "A charge on a credit card statement is not enough documentation to prove that it's an ordinary necessary business expense.Joseph:Those are a couple of things that jump out. Having multiple people having dual controls and segregation of duties, those are big things. Making sure that every patient encounter is entered into your patient management software. One thing I was talking to a client about the other day was one of the things, if I'm sitting back in my CPA brain and I'm trying to invent ways to create fraud, is to review your adjustments report. Let's say, go back to this $80 compression hose, let's say that that patient comes in and they pay $80 and the person that's working the front gets really, really smart and they say, "Oh, we'll just put a patient credit adjust for $80," which means that that patient won't receive a bill and it'll show up as they had actually paid but the cash didn't make it to the company bank account.Joseph:That's something else that's out there. You need to be reviewing your adjustment reports. What would you think on adjustment reports? Is that something that we recommend that they do daily or weekly or monthly? What are your thoughts on those adjustment reports? We made our software so easy to just write balances off, I think somebody with some authority needs to be looking at those. What are your thoughts on that?Jonathan:There's a few. I don't know if it would be called an adjustment in whatever practice management software our clients are using, whether it be [inaudible 00:17:55] or [inaudible 00:17:56] dental, or soften, or whatever it is that they use. They all have the ability to do those types of things. One of the big dangers that a lot of these practice management softwares have 10 ways to do the same thing and really only one of them may be the right way. It will work on the surface but if you were to dig back the reason for doing it in a certain way, usually there's a reason you do it one of those 10 ways for whatever it was you were doing, and a lot of practices use practice management software incorrectly.Jonathan:One of the reasons we typically recommend having an office manager consultant person be able to come in and teach you how to do those the right way so that you are making sure everything goes in their correctly. In terms of the adjustment piece, yeah absolutely. One of the things that I tell people in regards to one of the best ways they can help prevent fraud, is to have a very solid end of day process in their practice. What I tell them is when I was in high school and college, I worked for what doesn't exist anymore, but a video rental store...[crosstalk 00:19:05]Joseph:You're dating yourself there.Jonathan:At the end of every night we had a countdown... yeah. At the end of every night we had to count down the registers which meant that you open the register, you printed out a report from the little software that was done in MS-DOS or some type of shell station. You print out this report, it comes out in that really big wide paper, it said, "This register had this much in cash. This much in checks, and these much in credit card payments go through this register." We had four registers and you had to countdown each register and make sure that every dollar was accounted for that went through that system.Jonathan:Then you had to, if it was cash you had to tie it up or put a rubber band around the cash and you had to put the checks, you had to have a ten key register printed out of that. You had all the credit card receipts, it's done together as well and you had to have it attached to that piece of paper that got printed out from that report and it had to go into the managers box every night.Jonathan:That was the first time I ever encountered something like this where you'd have two managers and they'd enter in an adjustment in a different way. Eventually one of those managers got in trouble because they weren't doing it the way that it needed to be done in order for the register at the end of the night to be accurately counting everything whenever it did the month end. It was one of those things where it worked for the day, but eventually it messed something up in the calculations down the road that that person didn't see until the manager was trying to do the month end closes and things like that.Jonathan:I tell people, one of the best things you can have in your small practice, because let's face it, a lot of people can't do segregation of duties. There's two people working in the front office and one of those might be the dentist in some of our practices. There's not much that they can do so what they do is it all gets housed under one persons hat. End of day process is really important and one of the things we tell the dentist they need to do everyday, or that we've heard from practice management consultants that are office people, have said that, "Have the dentist look at their day report everyday. Their day sheet and look at literally everything that came through the practice just to make sure that it makes sense."Jonathan:One of the things they said is to make sure that there's no adjustments to any patient accounts. There shouldn't be adjustments or deletions from patient accounts because if they're doing that then they've likely done something incorrectly. The way that it was explained to me, and again it depends on how your practice management softwares set up or whatever it is, is that there should be credits to accounts or there should be charges to accounts and then there should be write offs to accounts. There really shouldn't be adjustments to services after they've already been done unless there's a very valid reason. For example, "We accidentally billed this person for porcelain crown when it was a gold crown, so we had to take the porcelain crown off and add the gold crown charge in."Jonathan:There has to be a very specific reason, there should be an indication by each of those things done in that day sheet that you get that is a part of this. This is one of the things I also heard that you do whenever you're in a larger practice as well, if you're an associate for a larger practice you should be looking at your day sheet to make sure that you got credit for everything that you did that day. You didn't get put to the wrong provider, or you didn't... if you did something it actually got put onto the fee schedule so you actually got paid for it, so that the charge went to the patient account.Jonathan:That's something that I was told needs to be done on a daily basis as a part of that day end close process. That's one thing is the day sheet. The other thing is from the end of the day close, you should have what I mentioned for the video store rental place, you should have something from the practice management software saying, "We had this much in cash come in today, we had this much in checks come in today, we had this much in credit cards come in today." That should be tied together and there should be source documents there. There should be things showing you that those numbers are actually what happened.Jonathan:It gets a little bit complex in dental because you have all these insurance payments come in through electronic transactions. We get a letter in saying, "Hey, we're going to deposit this money into your account on the 24th of the month," and then it does get deposited on the 24th but it doesn't hit your bank account until the 25th. It's kind of hard to see how that happens because you enter it, you get that letter in a week in advance so the person in the front might be entering that notice into the system the week of when they get the letter, rather than the day it went into the account or even the day that it registered in the account.Jonathan:There's some complexities that can happen right there. Another really, really good reason to have a really good office manager type consultant, a person that we recommend a lot is Sandy Pardue, she's out of Louisiana. She's really, really great. There's also other programs out there that can help you with this if you're not familiar with how to do this. There are people that can help with this type of process and get this really set up strong for your office. Really important to have that. Really important to have that. That is not something that our office does. We are not practice management consultants.Jonathan:If you tell us what is happening in terms of the flow of the accounting dollars and cents that are coming into your office everyday, we can give you just a general understanding if we think that that's... where your areas of risk might be but that's really more of an informal feedback discussion between us than being a part of the service that we get paid for from our role as a CPA.Joseph:Interestingly enough, I'm sure that you get this all the time on sales calls but CPA's, we generally don't catch fraud. It's not something that's really a part of what it is that we do. I think the number one way that fraud is caught is by accident and not by something else. What are your thoughts Jonathon? As you get a chance to explain to clients what our role as CPA's is and fraud, what's a message that you're telling them as you kind of get that question, "Oh you guys are going to audit my books and catch fraud, right?" What's your message and what's your thoughts on the CPA's role in fraud?Jonathan:It's a really common misconception and I know that there are people out there that probably propagate that misconception in terms of CPA's that will say, "Oh yeah, we're going to catch that." The AICPA, the American Institute of Certified Public Accountants which for the dentists listening, that is like the American Dental Association for you guys. AICPA is the ADA for CPA's basically. The AICPA is very, very specific in how we as CPA's are to view ourselves in terms of audit, or in terms of fraud. That is basically to say that we're not here to catch fraud, that's not really our job. There are people that are CPA's that try to catch fraud, or to even be slightly more specific, they help track down how fraud was occurred after it's been discovered. Those are called forensic accountants.Jonathan:In general, fraudulent activity, there are very few services that CPA's offer that are actually designed to catch fraud. The most in depth service that CPA's offer small business, it's called an audit. There's actually a prescribed engagement called an audit under the AICPA guidelines and that audit even in that, it states in the engagement letter, or in the opinion letter that our services, even if we're doing an audit which is the most in depth thing, they're going to go top to bottom on your internal controls, and your processes and things like that. That audit will even say, "This is not meant to catch fraud." It's really just more to view how strong your internal controls are that could potentially lead to fraud.Jonathan:If they're very weak or if they're very strong, and as well as to give you an overall understanding of how your business operations are running from a business standpoint. That's the purpose of an audit. Even in the most in depth engagement, under the AICPA guidelines, it's still not designed to catch fraud. A CPA that's engaged with you to help with your tax compliance, tax planning, tax rejections, accounting services, management reports, things like that, those services are far, far, far, far less in depth than an audit would be. They are definitely not designed to catch fraud as well.Jonathan:The way that I tell people is that, "Has our firm caught fraud before? Yes, we have." We've seen credit card payments go into vendors that didn't exist. Someone had not in the office, gotten credit card information, was paying for stuff. We've seen... you and I were talking about this before, we had a client just this last weekend had a check that was written from their... this office was in California and the check was cashed in Florida with a different check number, different everything, it just happened to have their routing and account number on it. It's a $20,000 check that got cashed all the way across the country, it was just somebody had fraudulently found their information and put it down and made a fake check, and cashed this check for $20,000.Jonathan:That would be an example of something that our services are not designed to catch a fraud. One of the things that we do, is we ask our clients if we see a transaction that we don't know who the vendor is or who the payee is say, "Hey, what is this $20,000 for?" That would be an example of something that we would... I can't say that we would catch that as being fraud because what could have happened is we could ask the client, "Hey, who is Shelly Franklin and why did you write her a $20,000 check?" If for whatever reason the client had a mental lapse and just never replied to the email or said, "That was for equipment," maybe they paid Henry Shrine $20,000 and they just didn't connect the dots of being two different vendor names, then we would never know. That wouldn't change.Jonathan:That's a big example. $20,000 is a big number amount. What if it had been a $50 check? What if it had been an $80 check or something, a much smaller amount? The way our service is designed, if we don't know who the vendor is and there's no memo, there's nothing in the memo saying what it was for, then even on a smaller item like that we would ask the client who the vendor was and what the purpose was, but I know there's a lot of CPA firms out there that would just be like, "We'll just put that to contract labor. We'll put it to patient refunds," or something like that and just be done with it.Jonathan:Ours is specifically designed to ask that question the way that we do our stuff, but it's not designed to catch fraud, it's designed for us to ask questions about things that we aren't aware of. None of our services are designed to catch fraud, but it doesn't hurt to have somebody that is really familiar with the dental industry to know who the vendors are, to know, "Hey, Align Technology is a lab and A-L-I-G-N-E is not that same company." We need to make sure if a check gets written to A-L-I-G-N-E that we're going to ask, "Who is this person? Who is this vendor?" So you have that second set of eyes just kind of looking over those types of things.Jonathan:We do help. I interviewed multiple years back, and I've had dinner with him, really nice guy David Harris, he owns a company called Prosperident, it's the number one company in probably the world in finding embezzlement inside of dental practices. They help catch hundreds of people a year that have embezzled in dental practices, they're really, really good. He's a CPA, he's a CFE, he's all these things. He has way more letters behind his name then I'd ever care to have. I asked him I was like, "Hey, how can..." this was whenever we were starting the company I was like, "How can we help with this process of combating embezzlement in our practices?"Jonathan:He said, "Jonathon, we help out hundreds of practices a year catch embezzlement or to put these people behind bars if we can, or make them pay. Maybe one percent of the people that we find, the CPA ever even caught a sniffle of what they were doing." He said, "It's just because the services are not designed that way." It's a big misconception out there guys, but I want you to be certain to understand that just because you have a dental CPA does not mean you're fraud proof or you are embezzlement proof. It could mean that you have a little bit of help in someone else kind of keeping an eye on things for you, but at the end of the day, like Joseph had illustrated saying, "Hey, they used the company credit card for gas in the boat rather than gas in the car," if we asked the employee, "Usually it's a $30 gas charge, this time it was a $60 gas charge." And they say, "It was because I usually fill up when I'm at a half tank and this time I filled up... gas was expensive this week." Or, "Yeah, I ended up buying some stuff in the store," or something like that.Jonathan:We're not going to be able to tell if they're lying or not. We weren't' there. We're not going to go and put a dipstick into their gas tank and make sure that they're telling the truth about how much gas they got. You wouldn't want us to do that type of thing either because it would take us so much time you'd be paying us so much money to do that type of work that it would be a negative value consequence to you. It'd be a negative return on your dollars for doing that.Jonathan:To kind of recap that, we try to keep the episodes to 30 minutes length, the problem is a lot of dentists will get embezzlement done in some way. It occurs because of the triangle of fraud which was opportunity... tell me what they were. Opportunity...Joseph:Opportunity's one, incentive is one, like I'm incentivized to create fraudulent transactions, and then rational. "Poor little old me, I don't make enough money. I'm trying to feed my babies, I've got whatever reason, I'm trying to feed my cats. I don't have enough money because this penny pinching dentist doesn't pay me enough money." So the rational. Opportunity, incentive, and rational. The fraud triangle.Jonathan:Yeah, exactly. Those are the things you have to be watching out for. Your CPA can be helpful in this but they're not designed to be the person protecting you bar none from embezzlement. The only person who's going to be able to do that at the end of the day is going to be your internal controls in your practice, and yourself as the business owner. You're going to have to keep an open eye on what's happening. I don't want anybody out there to all the sudden start thinking that the girl in the front is this international person of mystery that's a spy that's going to be stealing all of your money. The way that you have to go about this is you need to have a lot of trust in the people that you hire, or else you hopefully wouldn't have hired them in the first place. You've got to have verification. You've got to have some tests that you'll put into place over time. Make sure that you have a super solid office set up to where you have a solid close. Make sure that you have a way that you're processing your payments to your vendors in a smart way.Jonathan:Don't give the person who's writing the checks a stamp to write your checks with. Don't...[crosstalk 00:34:58]Joseph:Signature stamps.Jonathan:Yeah. Exactly.Joseph:No, don't do that.Jonathan:Don't do that. Make sure that the person who's receiving the inventory is tying those inventories to... or having whatever's coming in also be verified so that you're getting what you're supposed to be getting, you're getting what you paid for. Make sure that your day sheets don't have too many adjustments on them. If they do have adjustments make sure they're totally verified. Make sure that you have a solid deposit set up going. There's a lot of things that you've got to have, make sure they're solid and strong and then the most important thing probably I would say to do at the end of all that is to randomly test those systems.Jonathan:Test them once a quarter will probably be fine, just pick five transactions to randomly test once a quarter, and you will probably be fine. Then outside of that look for weird behaviors from your employees. One of the more common ones that people talk about is there's that office manager that just they do everything, without them the system would fall over. Even the dentist doesn't know what she does. She's always the first one there and she's always the last one to leave, she never takes a vacation. If she does, she's really, really anxious about who's doing what in the office. That's kind of the tell tale sign of someone who has opportunity because they're the only person who knows what's going on. Doesn't mean that they're going to do it, but that is kind of the tell tale sign.Jonathan:Also, look at spending patterns, if you're paying your office manager $40, 50, 60,000 a year, and they always have a new vehicle and maybe they don't have a spouse or something like that, keep your eyes open on that. And keep an eye on your numbers, make sure that your ratios make sense. If they don't sometimes that can lead to it. This has been the episode on fraud, opportunities, how the CPA helps you and the misconceptions surrounding that, and a whole lot of information in the 36 minutes.Jonathan:Joseph, is there anything else that you wanted to state in terms of this topic?Joseph:Don't let your deposits have cash back on them. That's another one. That's a pretty simple step that you can take at the bank, that's one of the things I tell brand new practice owners. If you're not going to be the one taking the deposit to the bank, don't allow it to have cash back. "Oh, $10,000 deposits worth of checks and I get $8,000 back in cash." That's one thing I meant to mention earlier that I didn't. No cash back on deposits, set your accounts up that way.Jonathan:That's a good one. Yeah, that's a good one. Just as a quick story time in this one, I had an attorney call me and he was like, "Hey, we have a client that..." their controller was writing hot checks or something like that, the person that was inside of the business and they were doing something similar to that. They were like, "The CPA didn't catch it. The business owner took them 12 months to figure it out and the person who was doing it was sending the money overseas." The person ended up leaving the country before they realized what had happened.Jonathan:That's a really good example of after doing all the recording and stuff, there's also that step of getting it to the bank. That's definitely a real thing. Anyway, all right guys, we will see you next time on the Tooth and Coin podcast. This has been one about fraud, if you have any stories about fraud or any types of interesting situations that have happened with that, make sure to share it inside of the Facebook group and to share it with the community. We'd love to be able to hear more about it. We will see you guys next time.Joseph:Bye guys.Jonathan:That's it for today guys, I hope you enjoyed this episode of the Tooth and Coin podcast. If you are going to be a practice owner or a new practice owner and you're interested in CPA services, head on over to toothandcoin.com where you can check out more about our CPA services. We help out around 250 offices around the country and we'd love to be able to have the discussion about how we can help your new practice. We do specialize in new practice owners, so people who are about to be an owner of a practice they're acquiring, about to be an owner of a practice they are starting up, or has become an owner in the past five years. That is our specialty.Jonathan:I would love to be able to talk to you about how we could help you in your services with your tax and accounting services. And if you enjoyed today's episode, again go to the Facebook group. Talk to us about what we've talked about, join in on the discussion, and let's create an environment where we can talk about some of these things so we can all help each other get through these things together so that this adventure of business ownership is more fun, more productive, and better in the long term.Jonathan:Lastly, if you want access to those resources that we are currently building, just text the word toothandcoin to 33444. That's toothandcoin, no spaces. T-O-O-T-H-A-N-D-C-O-I-N to 33444, reply with your email address, we'll send you instructions to the Facebook group, we'll send you the resources when they're available, and we will see you next week. 

Join the discussion on Facebook!Full Transcript:Jonathan:Welcome to the Tooth & Coin podcast, where we talk about your adventure of being a dental practice owner. In these episodes, we're going to be talking about problems that you will likely face as a practice owner, as well as give an idea about actionable solutions that you can take so that you can get past this problem in your practice. Some of these concepts are really big ones. Some of them are very specific, but we hope that these episodes help you along with your journey.Jonathan:Now, a very important piece for you to understand is that this is not paid financial advice. This is not paid task or legal advice. We are not your financial advisors. We are not your CPAs. This is two CPAs talking about informational and educational content to help you along with your journey. It's a very important piece for you to understand.Jonathan:Another thing that you need to know is if you enjoy today's content, join us on the Facebook group. So we've got a Facebook group that is active with dentists that is going to have content talking about what we're talking about today, to continue the discussion. Agree with us, don't agree with us, have a story to tell, have something to share. Join us in the Facebook group. If you go to Facebook and you search for Tooth & Coin podcast, click on it to join it and be able to join us there.Jonathan:Finally, if you need some more help, we're developing a list of resources that are going to be centering it around our topics of discussion, to be able to help you a little bit more than what the content is doing. So if you'd like access to that, whenever it becomes ready, all you have to do is text the word toothandcoin T-O-O-T-H-A-N-D-C-O-I-N to 33444.Jonathan:Again, that's toothandcoin, all one word, no spaces, to 33444. Reply with your email address and we'll email you instructions on how to get into a Facebook group, as well as add you to a list to be able to send you those resources when they're available and if they're available, we'll go ahead and send them to you as well. So onto today's episode. I hope you enjoy it.Jonathan:Hello, ambitious dentist. So today we are talking about the CFO role in dental practices. One of the things that I talk to about, a lot of dentists about throughout all of my conversations is what a CFO is, what they do, how they are aligned with your business. Do you even need one? I'll be honest with you. There's a lot of confusion in the dental industry around the function of a CFO, what CFOs do and is your CPA your CFO? Is that who it is?Jonathan:There's a lot of misconceptions about it and Joseph and I are going to talk about that today. So if you didn't listen to the first episode, this is episode number two. On the first episode, we outlined a bit about what the podcast is going to be about. In this episode, we're going to talk a little bit more about that CFO role and what it is, how it works and things like that.Jonathan:Joseph was actually the CFO of a medical company that was in the services space and had a lot of success. Seeing that business go from around $3 million a year in revenue upwards to almost eight figures in revenue. So he's got a lot of insight to this and I'm going to be asking him and interviewing him on this topic. So Joseph, why don't we start with that. Let's start with what is a CFO and what do they do?Joseph:Great question. Thanks. So when we think about different roles inside of the organization, I think most people are familiar with a CEO and could probably even tell you what a CEO is, a chief executive officer, and you may have heard terms thrown around like C-suite. When we talk about C-suite, what we're talking about is all of the team leads that have C at the beginning of their name.Joseph:So you may have a CEO, you may have a CMO, a chief marketing officer. You may have a chief operations officer or COO, you may have a chief compliance officer. So the CFO is the chief financial officer of an organization. So I think that's first and foremost, as you look at the traditional C-suite has three seats, a CEO, chief executive officer. Basically the one that is spearheading everything, the CEO has the vision. They typically are the owner of the practice, owner of the deal.Joseph:You're going to have a chief operations officer. So somebody that makes sure that the operations of the company are out there and then you've got the chief financial officer who are making sure that all of the money works. That's as simple as I can break it down. What are your thoughts when you think about what a CFO is, Jonathan?Jonathan:Same. The financial side, the F in there which obviously stands for financial, not the other F, it is there to talk about money. It's talking about the numbers. Talking about the ways in which that business has measures and manages its money in terms of the way it's coming in and the terms of the way it's going out. Definitely that's what most people think about when they think about CFOs. What I find in small businesses though, is that there's not always room for a CFO. So the owner usually takes on in smaller businesses.Joseph:I think first and foremost, you got to have cash to run a business. You can't pay payroll on an IOU. So at some form or fashion, you've got to have somebody that is managing cash. So that is cash that comes in the business. That's cash that comes out of the business, that comes in and goes out lots of different ways. It may come in through a line of credit, a beginning working capital draw.Joseph:It may come in through patient sales and collections. It may come in through credit card transactions, and then it's going to go out by writing checks, paying credit card bills, paying employees, all of those different things. So first and foremost, a typical owner of a small practice is going to be the one that's making sure that the cash comes in and the cash goes out. At the basic, most simplistic level, that's the first role that people are doing.Jonathan:I agree. Usually the person who is the owner or ends up being the dentist, they basically have to be all three of those things. They've got to be the CEO, they've got to be the COO and they've got to be the CFO. In that CFO role, they've got to make sure that the money going in and out is going to the right places and that there is something to manage and there's things happening.Jonathan:So it's this unique problem that is in the dental industry, that you have to be all of these things in this organization. Now, pretty much every small business has that problem. Obviously I'm the CEO, CFO, COO of Tooth & Coin but I have other people that help me with those things, but I haven't always had those people because we haven't always been as big as we've had.Jonathan:So we've had to grow people into those positions as our company has grown and evolved and things like that, but in terms of that small dental practice owner, you mentioned you got to have cash and you got to move those things in and out. What is it that you see in the dental space, being the dentist are doing, maybe even unknowingly as CFOs? What is it that they're probably, whenever they're thinking about their practice at night, they're probably doing in terms of like what a CFO would normally do for you?Joseph:Great question. So I think that a lot of them are trying to figure out top line revenue which when we talk about top line revenue, what is the amount of services that have been delivered? We can measure revenue a couple of different ways. As someone comes in the practice and as they get a treatment and they get a cleaning, they get an exam, once that service has been performed, you are owed that money.Joseph:So that could be one way that we measure revenue. One of the ways that you can pull that out is pull that out of your practice management software. So they're trying to get an idea of how much revenue is generated. So the next piece of that, that I think that a lot of practice owners are looking at is how much cash is coming in the door?Joseph:So there are certain times that 100% of the service that you provide turns into cash the same day, or within a couple of days, if somebody writes you a check, brings you cash or pays with a credit card. So there's not often a lag time between those. What is most common is that there is a lag time between when the service is performed, when the revenue is generated and when the cash actually comes in the door. That's where there's often a difference in timing.Joseph:That timing, if you've got a great front office billing person, that's billing and pushing claims out the door, that may just be five days between the time we send it to the PPO insurance company and the time that an EFT shows up into our bank account. We may have patients that are paying us out a month to month to month.Joseph:We may have somebody that pays in full with care credit, or with a credit card that turns into money in the bank account within a couple of days. So all of those things, I think that small practice owners are trying to get their arms wrapped around all of these different things as money comes in the door, as revenue is generated. Then what they're trying to do is they're trying to figure out, okay, did I make enough money this month to pay rent, to pay my people, to pay my supply bill, to pay my lab bill, and hopefully to pay myself?Joseph:So if I'm set up and I've got payroll running out, hopefully I've generated enough cash coming into the practice to cover all of those expenses. Then at the end of the day, whatever is left over, it depends on who you talk to, but we'll just call it profit. Profit is the simplest way of doing that. As the money came in and the money went out, do you have more money in your bank account today than you did 30 days ago? Then I would call profit.Jonathan:So try and get some type of an understanding of how they're making money in practice from revenue to expenses, and then eventually paying themselves and profit and things like that. All within the responsibilities of that dental practice owner, who also is generating production and revenue every day, and managing employees, doing the marketing, doing all the different things that go along with their business. So, with that in mind, what was it that you saw whenever you went to your ... When you started your role as a CFO?Jonathan:Again, I could see many of my practices, and many of our clients here at Tooth & Coin are having the same issues as the business that you got into at the time that you got into it as the CFO. Around that $3 million in revenue mark, you got a lot of practices that are around that level, half a million, a million, 2 million, 3 million, but $3 million mark.Jonathan:They get to be pretty busy in a small business. So what is it that you saw whenever you walked into that business in the first day in the role of the CFO, that really just hadn't been done that needed to be done from a CFO perspective. Because again, that owner of that business couldn't do everything. There's just no way that you could have that type of skill set to be able to do everything on your own.Jonathan:There's a reason there's a million employees at Bank of America. The CFO there is not ahead of every financial element. The CEO doesn't do all the COO and CFO and all the other roles and things. There's reasons why there's more than one person doing all of these things. So what was it that you walked in at day one, your becoming a CFO from the smaller medical business to grow into where it was?Joseph:Sure. I think the first thing I noticed is the wild swings and cashflow. It wasn't a matter of, we had the same exact amount of money that would come in every month and every day and we were pretty product heavy. So we had to spend quite a bit of money to provide these specific devices and services before we ended up actually delivering the service. So as you're paying your lab bill, as you're paying your supply bill, there's all these huge outflows that go, and they don't always match up with your revenue perfectly.Joseph:So I would see these wild swings in our cashflow. So, as an inquisitive person, if you see wild swings in the cashflow, the first question you're going to ask is why. So the first question I started asking was, "Well, how do we get to deposits into the bank account?"Joseph:Well, insurance companies write us checks, patients write us checks, we take credit cards, all these different things. That's how money turns into the bank account. I'm like, "Okay, well, how much did we generate in services last month, for example?" Okay, we'll pull the rapport and we got all the billing done. We got all the services delivered and we would pull the report and they'd say, "All right, well, we did 300,000 this month. That was a great month."Joseph:I was like, "Oh, okay. Well, what kind of service was that?" "Well, we did 300,000 this month." I was like, "No, no, no, no. Like specifically, you've got eight lines of business here. How much did you do in each one of those?" They're like, "Well, we can think of those couple of big ones that we delivered. I know that our shoe business was big. We had some big shoe," but it was very clear early on that they were not measuring revenue by line items.Joseph:So when you translate that to the dental practice, it's like, well, how many cleanings are you doing? How much hygiene are you doing? How many crowns are you doing? How many are you doing that are implants? It's like, the first thing that you've got to do is you've got to measure what specific revenue pieces you did in each month. So, if we're looking at the month of January, I'm going to say we did X amount on this, X amount of that, X amount on that. Then we as accountants, what we like to do is we'd like to compare.Joseph:So I came in and said, "Okay, well, you did 300,000 this month. Well, what'd you do last month?" "Oh, we'll have to go back and rerun that report. We don't remember what we ran. Oh, but we remember that May, of last year was a really, really good month. We should run that month." So it became very clear and apparent that they weren't measuring how the practice was doing month by month by service line.Joseph:So that was the first thing. So the first thing I did is okay, why don't we categorize our sales? Why don't we just make it simple and just have three or four different big buckets of sales that are all kind of related and we'll just measure those specific line items, rather than trying to do some kind of procedure code, because the healthcare practice that I was in, we had a thousand different procedure codes. Some of them were the big numbers and some of them were the small numbers and there's all these add-on codes for these additional things.Joseph:So it's like, I don't want to look at a revenue by code line item because I've got a thousand codes that we use in the course of the month. Why don't we break that down and summarize that into three or four different ones that we can measure? Why don't we look at that for this month versus last month versus the month before, and let's figure that out. So the next thing that I figure out, I get in there and I'm like, "Okay, so that number of 300, tell me what that number is? What makes up that number?"Joseph:They pulled it up and I started looking at the individual patients that made up that line. It became very clear that what they were calling revenue was usual and customary. We may refer to that in the dental world as the UCR, the usual and customary rate, or you could just say, that's your general fee. I said, "Okay, well, of this 300,000 that you generated in revenue, is that going to be what turns into collections in the bank?"Joseph:They're like, "Oh no, no, no, no, no. Insurances, they all take their discounts." I'm like, "Okay, well, that's probably where we need to start measuring revenue. We didn't do 300,000 revenue. We did much less than that. So let's come up and figure out what's the allowed charge." The next thing that I figured out is that whenever I went into the allowed charge, they had taken a standard discount off of everybody.Joseph:So we had, in the business that I was in and we had the Medicare allowed fee. So basically what they did was they keyed in the Medicare allowed fee for every single patient that came through the door. What's the problem with that? Problem with that is not every single patient is on Medicare. We've got Blue Cross Blue Shield, we've got Humana, we've got UnitedHealthcare. We've got TRICARE, we've got a number of these different ones and I'm like, "Well, how do we know what Blue Cross is going to pay us whenever Blue Cross comes in?"Joseph:They were like, "Oh, well, we just adjusted off the EOB, or the explanation of benefits whenever it comes in." I said, "Okay. So what you're telling me is whenever we've measured that revenue, we measured it at the Medicare allowed rate, but we're not going to make an adjustment for the Blue Cross rate until next month when they pay the claim or next week when they pay the claim or whenever they decide to pay the claim?" They said, "Yeah, that's what we do. That's when we adjust it."Joseph:I said, "So this $300,000 number is not a real number. The $250,000 is not a real number. So why don't we drill in and figure out, well, what are our contracted rates for all of these different insurance companies?" And as you can imagine, Jonathan, they were all different. Blue Cross had a certain percentage off of the Medicare allowed, United had a certain fee schedule that they had determined. TRICARE had something different. We had a workers' comp that would take a percentage off of our usual and customary rate.Joseph:So one of the things that I've always subscribed to is the Pareto principle or the 80/20 rule. So I was like, okay, why don't we 80/20 this thing. What 20% of our payers make up 80% of our revenue? So obviously to go through, we had hundreds of contracts. To go through hundreds of contracts and trying to get all of those fee schedules immediately ready, that would have taken months.Joseph:So I was like, why don't we just take the top 20% of our payers, the ones that pay us the most money and why don't we go ahead and make sure that that is correct inside of our billing software so that we were able to get to an allowed fee. The other thing that I figured out was that the Medicare allowed fee changes every year. Some years it goes up, some years it goes down. I'm like, "Well, what's that Medicare allowed fee?"Joseph:They were like, "Oh yeah, we loaded that in a couple of years ago." I'm like, "Okay, we should probably upload the current Medicare allowed fee. We should probably upload the current Blue Cross Blue Shield fee." Because one of the things is that as your accounts receivable people have money that's coming in the door and they have an EOB, we should know and expect to know what Blue Cross is going to pay us for this specific client, for this specific line item and if they pay us different, we need to know about that.Joseph:We need to investigate that, we need to follow up on that and say, "Well, is it because they paid us incorrectly? Is it because this is a Tennessee Blue Cross Blue Shield versus a Texas Blue Cross Blue Shield?" What are these differences that are inside of this? So I think that was where it first started was we need to start measuring revenue.Joseph:We need to start measuring revenue. We need to record it. We need to be measuring it month to month. We need to figure out what is revenue and it's obviously not your usual and customary. I was having this conversation with the dentist the other day. I said, "What was your production for the month of January?" She said it was $30,000.Joseph:I said, "Okay, well, tell me more about that number. What is that number?" She's like, "Oh yeah, that's the UCR." I said, "Okay, you understand that the UCR is not what your insurance company is going to pay you that you're in network with?" She was like, "Well, yeah, that's not the right number." I was like, "Okay, well, the first thing we need to do is we need to figure out what are you generating."Joseph:Because her question to me was how much can I afford to spend on you know, this next thing or this next loan, or can I hire another employee or can I increase my salary? Can I take a draw? Is my rent too high? She started asking these questions. I said, "Well, the first thing we got to figure out is how much money is coming in the door and how much revenue is coming in the door."Jonathan:There's usually a reason that revenue is the first thing on a profit and loss, because it's the first thing you're supposed to be able to know about. I find a big misconception inside of the dental space is that the CPA equals the CFO. When I try and tamper expectations with all of our clients is that, look, there is a lot more to revenue than just that first line item. Whenever you file a tax return, you file income. Sometimes you have a cost of services or whatever it is that you put down there as well, but revenues is a one line on the tax return, but it's much more than that. So would you say that's a fair statement to say that one of the jobs of the CFO, one of the responsibilities of small dental practice owners in their role as the CFO is to understand their revenue?Joseph:Absolutely. I think that's got to be where it starts. It's got to be where it starts because we got to understand ... So we've got to put expense models together and figure out how much we can afford based on our revenue. Obviously your revenue is going to fluctuate month to month, year to year. I'm looking at financials in January. Financials in January look a lot better than December. Why is that? Well, we took a week off for Christmas to New Year's.Joseph:So January, we worked full month. February will probably be shortened because we've got crazy snow storms that have hit the United States and people have been shut down for a week. So there's always going to be some fluctuation of revenue, but it's got to start with that. So then if we can figure out, well, what's a general rolling average that we can forecast out for revenue, then we can break that down per month and we can say, "Well, what did we do in July of last year?"Joseph:"Well, July is always a great big month for us, but it never is quite as big as August. August is so big because the kids are coming back to school. They want to get all their dental work before they go back to school. So August is always a big month in dental. March is always a big month in dental because of spring break."Joseph:So then we can forecast that stuff out and understand what our revenue's going to look like so that we can build our expense models based upon that. I think that's a big thing for CFOs is, people like to talk and use the word budget all the time. They're like, "We need a budget."Joseph:I'm like, "Well, we need a forecast is what we need." How many patients came in the door last month? How many of those were new patients? What percentage of that? What was the percentage of each one of the different service line items? So can we expect that to come back? If it's a hygiene client, are they going to be expected to come back in six months?Joseph:Well, we had X amount coming in January. That means that we know that we're going to get a certain percentage of those to come back in July and we can look and compare that and say, "Okay, well, what percentage of hygiene clients actually keep up with every six months?" Okay, well, it's not 100%. We wish it was 100%, but it's not 100%. Is it 90%? Is it 80%? Is it 50%?Joseph:Well, if it's 50%, we've probably got some things that we need to work on with our front office staff to make sure that we're confirming appointments, whether they were doing all the things that you guys know that we do in order to make sure that people are coming in for their six month checkups, but we can start forecasting and start getting a picture of what things are going to look like from here on out.Joseph:We can say, "Okay, well, if revenue, this month is $30,000, but our goal is $50,000 and we know that we're projecting that next month is going to be $40,000, we know that we've got 10,000 that we got to make up. So where are we going to make that up? Is it going to be new patients?" All right. So let's say that it's going to be in new patients. How many new patients do we need? How many of those are going to be hygiene patients versus emergency patients versus some more complex procedures that we're running specials on?Joseph:So these are all the things that when you try to get a handle on your top line revenue and get a handle of the money that the business is generating, these are things that are all going to project out so that you figure out what you're going to do money-wise moving forward.Jonathan:So you mentioned a lot of strategic game plan that was coming up. To me, it's like, step one, understand revenue. Step two, create a baseline of what it is we know is happening currently and then step three, would be to design some type of a game plan to effect those numbers, to try and create something around those things.Jonathan:So like you said, maybe it's that where we find that our deficiency is in our hygiene recall rate. Do we have enough of our patients coming back in for hygiene after they come in for the first time? Do we have enough people to getting back on the schedule today compared to whenever they come back in the future? Or do we let too many people just walk out with our unscheduled treatment?Jonathan:How many treatment plans did we do today and how many of those were actually on the schedule? Did we have a conversion issue? Understanding those different components after you have a bigger picture idea and understanding of that revenue allows you to start optimizing and influencing those numbers. So is that what a CFO's role is or is the CFO's role to influence those numbers or is it to unearth those numbers?Joseph:So I think it's both. I think a great CFO is going to do both. I think that if you look at the accounting world, one of the things that's tough about the accounting world is we're always looking backwards in time. We're looking at what happened last month, what happened last year. We're generating a tax return four or five months later after the year's closed. So, if you're trying to figure out what you're going to do with your business in May of a year, but you're waiting on last year's tax return to get done or last year's books to get done, you're always looking backwards.Joseph:I think the best CFOs that are out there do a combination of both. Number one, they're reporting the results in a way that'll help us understand the past, but they're also looking at all of the different pieces that we know that are going to happen in the future.Joseph:We're going to take some projections. We're going to make some assumptions. We're going to look forward and try to figure out what is life going to look like moving forward. Then we say, "Okay, life looking forward. If I take the snapshot of it today, that's not where we want to be. So let's figure out where we want to be. Why don't we create some goals around this? Why don't we create a monthly goal? Why don't we create a daily goal? If it's a number of new patients that are coming in, how many new patients should you be getting per day?"Joseph:Then we can start to influence those numbers and we can say, "Okay, we know that where we're at today is X. We want to be at 2X of where we are. What's the plan to get there." So that is where I think good CFOs are able to really, really hone in on a practice and really help you move forward and help you project to the future and make good, smart business decisions and influence those decisions and help your team understand how they influence those decisions.Jonathan:So how would it be, again, this is, this is a question that I get a lot is do you think that a CPA, someone who works as a CPA for a dental practice, that that CPA should be the CFO of that company?Joseph:I just think that it's got to be a lot more granular than that. As CPAs, we're typically reconciling banks daily, weekly, monthly. We're looking at financial statements, we're trying to get everything to tie out. We're doing everything that we can to make sure that the books are right, which is a very important part of your financial picture is understanding what your books look like. But I don't think that CPAs are equipped to be out there and to be in your practice to know like, well, how many confirmation calls did we have on patient schedules today?Joseph:Okay, well, we can track that. We can get it in the software. We can create all these different systems that are out there, and then maybe the CPA can look at that, but I think that that's outside of the CPA's role just because we don't have access to all that. We don't have the boots on the ground.Joseph:Now, if you have a full-time CPA that works in your office, many practices do. Huge, huge practices. Once you get to several, several millions of dollars, you're going to have a controller onsite that's going to help you out with some of this stuff. Maybe they're going to have a CFO on site once they get to that 10 or $15 million mark so that you can do that. But if you're a CPA and you're working with 20, 40, 50, 100, 200 clients, there's just no way that we can project all of that granular detail out in order to to do that and to fulfill that CFO role. That's certainly my opinion anyways.Jonathan:I agree. I see a lot of it because I speak to Dennis every week and it's not uncommon for me to hear someone say one of two things. One being that I need a CFO and they think that they need a CFO because they need someone who's going to help with all of these things. Then we can start digging into it and it's like they're doing three, four, $500,000 a year in revenue. Or even all the way up to say a million to $2 million a year in revenue.Jonathan:I need a CFO because I need someone who's going to do all of these things for me. Completely get an understanding of my revenue, which just for the listeners out there, that means we're going to have to understand your production philosophies, we're going to have understand the way that you view dentistry, the way that you view your patient care.Jonathan:As you dentists know, every other dentist is going to be different. So every CFO is going to have to understand that about you as the provider, as well as any other providers in your office. The way that we do that as data people is, we look at the production procedure code, service mixes, things like that, to be able to see what that looks like, but that's on a very high level.Jonathan:If we were to be the CFOs for you, that would be what we would have to do from a provider standpoint, for us looking at our provider level. What I tell most of these people is, "No, you don't really need a CFO. You just need more production right now. You need more revenue, you need to do more dentistry or have more patients," and that's basically all I can tell you.Jonathan:That's exactly what a CFO would tell you if they were to be engaged with you right now is, "We don't have enough revenue, we don't have enough production and we don't have enough patients." There might be some small problems that that person could uncover, but the amount of money you would have to pay someone to be able to do that, to uncover those problems would be a negative value compared to what they find, because you'd be paying them a whole bunch of money because it takes a whole lot of time to understand all of these elements for every business.Jonathan:While dentistry, yes is an industry and single office owner practices are similar in nature, they're all different. They're all different nuances and things like that and most of that nuance comes from the provider, the person that is doing the production.Jonathan:So I completely agree that the CPA role is not designed around this and the cost structure is not designed around this. If we're charging someone say a $1,000 a month for accounting, bookkeeping, tax planning, tax prep, projections, keeping updated on all the things that are going on in the dental ecosystem from a financial perspective, we don't have the ability to be able to make sure that Susie in the front is entering in the production correctly into the computer. That's not what we're engaged to do. The amount of money that we typically are getting paid for that, we don't have enough time in the day to be able to be helping with those types of things.Jonathan:So it then falls back on the dental practice owner to do those things, unfortunately. So I completely agree. It's, CPA does not equal CFO. I guess that's the point I'm trying to make with that, is that people sometimes think that they're the same person. It's a very specific subset. It's a different skillset, number one, and number two, it's not typically what you're paying your monthly fee for whenever you're seeing these people come in.Jonathan:So I mentioned earlier, there's two things. The first one was the person I'm talking about. They need a CFO and I don't think they really need one, and the second one is that they'll have already had a CFO and they'll be looking for someone new, which is the reason they're talking to me and I'll look at the work that's been done and it's literally just CPA work that's been done. It's not CFO work.Jonathan:So it's what you're saying here. It's financial statement analysis is all that that CFO is doing. To me, financial statement analysis, yeah, your CPA can help you with financial statement analysis. Almost every CPA can do that. I'm asking this to you, Joseph.Joseph:Yeah, absolutely.Jonathan:So every CPA can help you with financial statement analysis. Financial statement analysis is like one line item of things that CFOs do out of hundreds of things the CFOs do. So CPAs can help you with financial analysis, which is the things we talked about. The way that our firm does that is through a management report that we send out every month, where we're calculating out and are rolling quarterly averages and doing overhead analysis and things like that, but that just is the overall picture of the results of the practice.Jonathan:It is not the granular detail of, we did, say, three times more crowns this month than we did the month before. That does not exist on a financial side, on the traditionally prepared financial statement done by a CPA firm. So a lot of times what I'll tell people is lean on these softwares that can pull these data elements out of their practice management softwares, like Dental Intel is really good. Practice By Numbers is really good and they can do some of these practice management data calculations for you, but don't lean on your CPA for those things because we're not traditionally trained for those types of roles.Jonathan:A lot of the times what I tell people is that CFO role, we can find the problems, but we can't usually find the solutions if we're not in that practice every day. So you're paying a lot of money for someone just finding problems. Whereas in this industry, to me, if you're a smaller business, you have to be paying a practice manager consultant to find and fix those problems a similar amount of money. So when is it to you that a dental practice should consider having an outsourced CFO or a CFO and just in general, that is not that owner of that business.Joseph:I think that all the stuff that you're hitting on definitely says to that. So the question is, we're dealing with dentist who are very, very intelligent people. They're all very entrepreneurial because they went out and started their own practice, or they're thinking about starting our own practice and want to start their own practice.Joseph:So they've got that grit and grind about them to figure all of this stuff out. I really don't think that it's something that they can't handle on their own. I think that it really boils down to time. Do you have the time to devote to this? Do you have the resources, the manpower that you've got in your office to help you out with it? At the point where you're doing dentistry five, six days a week, and you're busting at the seams and your schedule's full, that's probably time that you can probably hire somebody else to do that.Joseph:I certainly think a lot of startups can benefit from having an overall plan and just kind of having some goalposts to operate on to help them out with that, but I don't know that there's actually a magic moment where you say, "I need to outsource a CFO." Certainly as the practice grows, if you had 50, 60 employees or more, I think that's kind of like the traditional, that's the point where you need to have a CFO.Joseph:Once you're probably at probably 25 or 30 employees or more, you probably need to have some kind of a controller in place. Another question is like, well, at what point do you have an HR manager in place? Well probably when you get to about 75 employees. So I say that to say like the businesses that you and I work with, almost all of them are single office, two office, way, way smaller than that.Joseph:I think that they'll be able to wrap their arms around a lot of it, maybe with a little bit of coaching and some help on the side from some consultants and some practice analytics, different pieces that they can figure out there and certainly podcasts like ours, where they get a chance to go out and learn, like, what are the things we need to be looking at and measuring?Joseph:Okay, well, this is what we need to be looking at. Let's go measure it now inside of our software. We knew that we probably could, but now we know this is what we need to go look at. So I don't know. What are your thoughts on that, Jonathan? That's a really good question. It's probably one that several of our clients hem-haw around about.Jonathan:So to me, I don't see much of a reason for a CFO on a practice. From a traditional CFO role, I don't see any reason for a dental practice that's doing less than, probably at a minimum, 2 million a year in revenue. I don't see much of her need for a CFO. The money that you're going to pay for a CFO ... If we're talking dollars and cents here, if you're going to have a CFO, that's actually going to do the work that the CFO needs to do, you're talking like at a minimum, outsourced a day a week, maybe four grand a month, five grand a month is what you'll end up paying that person, if you're lucky.Jonathan:So 40, 60 grand a year for, not financial analysis, hopefully it's more than financial analysis, but basically looking for little problems and little tweaks that are going to have ... Let's say it adds a 10% increase to your revenue. That's great. That pays for that, but you got real lucky if that person finds a 10% change. More than likely what they're going to do is they're going to be overseeing stuff and helping set plans and game plans up and things like that.Jonathan:I just don't see that creating that much of an impact on that business. Conversely, you get a really good practice management consultant in there that can help you do a better job with your treatment planning or do a better job of turning nos into yeses when it comes to getting patients to accept care. Then that money spent is going to have a much higher impact on your practice from a dollars and cents perspective. So almost like my best financial advice is to not get financial advice from a CFO until you get to a level where the tweaks can be worth that dollar output effectively.Jonathan:To me, it depends on the practices and things involved. To me, it's probably at the three to $4 million range and about what you said. Somewhere 25, 30 employees. So for example, you hear about these practices and we have a few practices that are similar to this. That could be if expand and scale, but they'll do $2 million, $3 million in revenue and they'll have 20 or 15 employees.Jonathan:So they'll hit the revenue number, but not have as many employees. Those practices, they're probably already doing most of these things already because they got probably really high production per patient. They got really high operatory usage. They got really high efficiency from their employees, probably have really strong protocols in terms of their collections and payments and things like that. So those things are probably already in for those types of offices, but we're talking about is whenever there gets to be a lot of people involved, a lot of revenue and a lot of patients.Jonathan:That's, to me, when optimization starts creating an unexpected value that's high enough to be able to pay someone else to come in and help analyze and optimize and strategize around those numbers. So that's kind of my thing. So real rough numbers, but at the bare minimum, 2 million a year in revenue, probably closer to 3 million before you start having that conversation. Then also somewhere around that 30 employee and up mark is where you start having someone that can start doing this for you, or start paying someone to be able to do that for you.Jonathan:Real rough numbers, but every situation is a little bit different case by case basis, but that's in general what I would be saying. So we talked about some of the problems today that the dentists are facing is one, an understanding of revenue. Understanding what revenue is, how to analyze it, how to record it, how to you ... See what it is that you're doing.Jonathan:What does revenue equal, and what does that mean in dollars and cents perspective? Then what does cashflow mean? Then coming up with a game around those things. So one of the things that we're doing on this podcast is we're highlighting problems and then we're going to try and create episodes around how to address those problems. So expect in a future episode for us to talk about these problems and give you different ways, as a listener, to be able to come up with solutions and to be educated in these problems so that you can do some of these things on your own.Jonathan:So that is our episode on the CFO role in dental practices. We may do a follow-up episode in the future, but that is the episode for that. So any closing thoughts on the CFO's role in dental practices, Joseph?Joseph:I think the dental industry is just a great industry in general. It's something that I'm excited to be out helping dentists. Super, super smart men and women. Very, very, very hardworking. Very entrepreneurial. So a lot of this stuff, at the smallest of the small scales, at the small offices, they'll be able to figure it out. They'll be able to make those decisions internally and as you grow, that's going to be the point where you've got to figure out at what point does it make sense to invest in additional health.Jonathan:As a final thought, what are some of the other problems that a CFO can help with? We talked about understanding revenue, we talked about coming up with a game plan and I guess another thing would be to track the success or failures of that game plan. Is that accurate?Joseph:Yeah. I think one other things that I think a great CFO will help you out in the dental space with is figuring out what does your insurance reimbursement look like. I know there was a point in time where pick a company shows up and says, "Hey, we want you to be a network with us," let's say at Cigna, "And we're going to offer you X," and that's significantly below what your usual and customary is. So the question becomes, can we afford to take this contract?Joseph:It could be United or Concordia, or it could be any number of places. What's that look like? What's the financial impact of that look like? I talked to a client one time that was in the Midwest that was close to an insurance headquarters and they wanted to drop their reimbursements by, I think it was 30%.Joseph:I said, "Hey, by the way, we're making cuts. You guys are on the hook for 30%." So then the question becomes, and this is a great CFO question. So what percentage of your patient base does this insurance carrier represent and how much dollars in revenue does that mean per year and if we take a 30% hit in that specific insurance carrier, how does that project out? What this practice was able to figure out was that it would have been a couple of staff members.Joseph:I think that the impact of this was like two staff members. So they wrote the insurance company back and said, "We're not going to be in network with you anymore if you continue to say this, because every one of our staff members are important to us and you're taking away two jobs from our practice, and we choose not to do that."Joseph:That's a great CFO project to look at. Certainly, there's smaller contracts that you can afford to take bigger losses on and that kind of thing if you wanted to, but I think that understanding insurance reimbursements and your contracts and all those things. Of course, there's always plenty of people that you can outsource, you can do this with, but that's a big CFO role.Joseph:What's the impact of this specific contract going to be and how's that going to go? One of the markets that I was in had a big, huge FedEx plant and the FedEx switched insurance carriers and the insurance carriers dropped everybody that was in network. So it was like, oh my gosh, are we going to survive? Because so much of this town's employees ... And it was like, well, let's run the numbers. Let's see.Joseph:Well, it turned out that out of, let's say, 100% of the total revenue, only 5% of it was this specific insurance carrier. So I think we're going to be okay. It's not going to be great. It's not going to be helpful, but I think those are great things for CFOs to get a chance to look at for you.Jonathan:Cool, awesome. So we will follow up with those in future episodes. Stay tuned to the Tooth & Coin podcast to hear more about the different problems inside of the dental industry, from a financial management perspective that we will be addressing here on the Tooth & Coin podcast. So we thank you very much and we'll see you next time.Jonathan:That's it for today, guys. I hope you enjoyed this episode of the Tooth & Coin podcast. If you are going to be a practice owner or a new practice owner, and you're interested in CPA service, head on ever to toothandcoin.com where you can check out more about our CPA services. We help out around 250 offices around the country and we'd love to be able to have the discussion about how we could help your new practice.Jonathan:We do specialize in new practice owners. So people that are about to be an owner of a practice they're acquiring, about to be an owner of a practice they are starting up or has become an owner in the past five years. That is our specialty. We'd love to be able to talk to you about how we could help you in your services with your tax and accounting services.Jonathan:If you enjoyed today's episode, again, go to the Facebook group. Talk to us about what we've talked about. Join in on the discussion and let's create an environment where we can talk about some of these things so that we can all help each other get through these things together so that this adventure of business ownership is more fun, more productive, and better in the longterm.Jonathan:Lastly, if you want access to those resources that we are currently building, just text the word toothandcoin to 33444. That's toothandcoin, no spaces. T-O-O-T-H-A-N-D-C-O-I-N to 33444. Reply with your email address, we'll send instructions in the Facebook group. We'll send you the resources when they're available and we will see you next week.

It's All About The Bass (Part 3) If The Bass Is Rockin' Don't Bother Knockin'!   In this episode of #ITWWSS we dive deeper into the bottom end, with some of Rock N' Roll's greatest bass players. From Chas Chandler, John Entwistle, John Paul Jones, and Paul McCartney, to John Deacon, Geddy Lee, Rhonda Smith, Jack Bruce, Jerry Scheff, Walter Becker, Chuck Rainey, Barry Oakley, and Bootsy Collins. Songs from a few of Britain's finest… The Animals, The Who, The Beatles, Led Zeppelin, David Bowie and Queen, Rush, Jeff Beck, and Cream. Rush, a Canadian export. And a few (for good measure) from the U.S.A… The Doors, Steely Dan, The Allman Brothers Band, and James Brown. All in all, some of rock's greatest recordings. Although, the choices are overwhelming. There are so many more examples of great bass driven songs that a part four is inevitable. All three Yardbirds guitarists, Eric Clapton in Cream, Jeff Beck, and Jimmy Page in Led Zeppelin, are included. You'll hear some of their most legendary work. Jeff Beck, who never rests on his laurels, is heard live with bass player Rhonda Smith (Prince), drummer Jonathan Joseph, and guitarist, Nicolas Meier. The Allman Brothers have been a favorite since the original release of Live At Fillmore East. Recorded 50 years ago, in March 1971, their performance sounds as good today, as it did then. Talking about the original Jam Bands, forget about it!  Bootsy Collins is known for his persona, as much as his bass playing. As James Brown's bassist, along with his brother on guitar, they helped define some of the Godfather of Soul's funkiest tracks. It doesn't get any funkier than "Sex Machine" (it was never substantiated that the song was about me, but rumors still exist. The same goes for that Carly Simon song) Thanks again for your support, by liking this page and subscribing to this podcast!!! It makes all the difference If you'd like to be in touch, suggest a theme, have your originals heard, or just want to say hi… @stewstrauss on Instagram and Twitter. StewartStrauss on Facebook The Into The Woods with Stewart Strauss Theme Song ©2020StewartJStrauss  

It's All About The Bass (Part 3) In this episode of #ITWWSS we dive deeper into the bottom end, with some of Rock N' Roll's greatest bass players. From Chas Chandler, John Entwistle, John Paul Jones, and Paul McCartney, to John Deacon, Geddy Lee, Rhonda Smith, Jack Bruce, Jerry Scheff, Walter Becker, Chuck Rainey, Barry Oakley, and Bootsy Collins. Songs from a few of Britain's finest… The Animals, The Who, The Beatles, Led Zeppelin, David Bowie and Queen, Rush, Jeff Beck, and Cream. Rush, a Canadian export. And a few (for good measure) from the U.S.A… The Doors, Steely Dan, The Allman Brothers Band, and James Brown. All in all, some of rock's greatest recordings. Although, the choices are overwhelming. There are so many more examples of great bass driven songs that a part four is inevitable. All three Yardbirds guitarists, Eric Clapton in Cream, Jeff Beck, and Jimmy Page in Led Zeppelin, are included. You'll hear some of their most legendary work. Jeff Beck, who never rests on his laurels, is heard live with bass player Rhonda Smith (Prince), drummer Jonathan Joseph, and guitarist, Nicolas Meier. The Allman Brothers have been a favorite since the original release of Live At Fillmore East. Recorded 50 years ago, in March 1971, their performance sounds as good today, as it did then. Talking about the original Jam Bands, forget about it! Bootsy Collins is known for his persona, as much as his bass playing. As James Brown's bassist, along with his brother on guitar, they helped define some of the Godfather of Soul's funkiest tracks. It doesn't get any funkier than "Sex Machine" (it was never substantiated that the song was about me, but rumors still exist. The same goes for that Carly Simon song) Thanks again for your support, by liking this page and subscribing to this podcast!!! It makes all the difference If you'd like to be in touch, suggest a theme, have your originals heard, or just want to say hi… @stewstrauss on Instagram and Twitter. StewartStrauss on Facebook The Into The Woods with Stewart Strauss Theme Song ©2020StewartJStrauss --- Support this podcast: https://anchor.fm/stewart-strauss/support

On this Friday's installment of Locked On Texans, Brandon K. Scott of Sports Radio 610 stops by to share his thoughts on the Houston Texans' four-week OTA practices. Plus, the guys share their thoughts on Texans' great Johnathan Joseph's retirement. Want your voice heard? Call us at 737-471-6148 to share your thoughts on the Houston Texans! Follow us on Twitter @cotydavis_24, @somesportsguyy, @LockedOnTexans.Support Us By Supporting Our Sponsors!Built BarBuilt Bar is a protein bar that tastes like a candy bar. Go to builtbar.com and use promo code “LOCKED15,” and you'll get 15% off your next order.BetOnline AGThere is only 1 place that has you covered and 1 place we trust. Betonline.ag! Sign up today for a free account at betonline.ag and use that promocode: LOCKEDON for your 50% welcome bonus.Rock AutoAmazing selection. Reliably low prices. All the parts your car will ever need. Visit RockAuto.com and tell them Locked On sent you.StatHeroStatHero, the FIRST Ever Daily Fantasy Sportsbook that gives the PLAYER the ADVANTAGE. Go to StatHero.com/LockedOn for 300% back on your first play. Learn more about your ad choices. Visit podcastchoices.com/adchoices

On this Friday's installment of Locked On Texans, Brandon K. Scott of Sports Radio 610 stops by to share his thoughts on the Houston Texans' four-week OTA practices. Plus, the guys share their thoughts on Texans' great Johnathan Joseph's retirement. Want your voice heard? Call us at 737-471-6148 to share your thoughts on the Houston Texans! Follow us on Twitter @cotydavis_24, @somesportsguyy, @LockedOnTexans. Support Us By Supporting Our Sponsors!Built Bar Built Bar is a protein bar that tastes like a candy bar. Go to builtbar.com and use promo code “LOCKED15,” and you'll get 15% off your next order. BetOnline AG There is only 1 place that has you covered and 1 place we trust. Betonline.ag! Sign up today for a free account at betonline.ag and use that promocode: LOCKEDON for your 50% welcome bonus. Rock Auto Amazing selection. Reliably low prices. All the parts your car will ever need. Visit RockAuto.com and tell them Locked On sent you. StatHero StatHero, the FIRST Ever Daily Fantasy Sportsbook that gives the PLAYER the ADVANTAGE. Go to StatHero.com/LockedOn for 300% back on your first play. Learn more about your ad choices. Visit podcastchoices.com/adchoices

Texans Cancelling Minicamp A Bad Look, Jermall Charlo, Blaine Bishop, Jonathan Joseph Retires

In the first hour of The Bench, John and Lance talk the Houston Astros and their bullpen being back! They also talk the NBA Playoff games from last night between the Bucks vs. Nets plus the Jazz vs. Clippers. Also talk NFL, and former Texan, Jonathan Joseph retiring.

Parents rejoice! This week fellow Dressed listener Jonathan Joseph joins us to speak about his new fashion ed-tech start up for kids and teens. Learn more about your ad-choices at https://www.iheartpodcastnetwork.com

It's been a while since our last episode, but what better time to bring it back than right in the heat of March Madness! On this episode, Erik is joined by regular guest Jonathan Joseph to talk all things NCAA Tournament. After missing out on the best three weeks in sports a year ago, this year's tournament has delivered. The guys break down all the big upsets, Gonzaga's dominance, and UCLA's unexpected run. They also give their picks and look ahead to what should be a thrilling Championship game. NBA Trade Deadline and midseason report (42:00)- This year's trade deadline was very active and the guys discuss the biggest winners and losers. Find out which player didn't get moved that could have really helped a contender.

They say everyone's journey through life is a unique one. Well that's true, but some are more than unique than others... This week we speak to Alex Gray, a man who grew up playing rugby alongside Owen Farrell, Mako Vunipola, George Ford, Elliot Daly and Jonathan Joseph in the England age groups. Well, he didn't just play alongside those current England internationals, he captained them. Breaking into seniors he favoured rugby sevens, and should have gone to the 2016 Olympics in Rio but for injury. Needing a new challenge, Alex headed Stateside, spending the next four years working through the Combines to earn himself a place in the Atlanta Falcons squad. Having recently left Atlanta in late 2020, we caught up with Alex just days before the 2021 Super Bowl, and discussed his journey through professional rugby and the NFL, his predictions for this year's Super Bowl and the Six Nations, how he never wore a jacket in Atlanta, how he went to Barnard Castle College ('thanks Dominic Cummings'), and he lifts the lid on the incredible physical and mental attributes required to make it to the top of the NFL. It's a fascinating story, and as a non-NFL man myself (Tom) I can tell you I learnt so much from listening to Alex and hearing his story. #superbowl #nfl #6nations #englandrugby #bathrugby #atlantafalcons #barnardcastle

Appreciation backward. Sometimes there are moments, experiences, and places in our lives that were pivotal in shaping who we become many years later. For me, one of those places was the University of Miami, and the lessons learned ...priceless.  For this episode of Intentionally Overheard, I decided to go back to school and talk with Steve Rucker- my former college music professor at the University of Miami (34 years ago). We had a wonderful conversation about  our respective journeys, life lessons, music, and living a fearless life with purpose.Here's a bit of background on Steve: Steve Rucker has had extensive performing and teaching experience over the last forty years. Originally from North Carolina, Mr. Rucker attended Berklee College of Music in Boston, and holds an Undergraduate Degree in Studio Music and Jazz and a Masters Degree in Jazz Performance from the University of Miami Frost School of Music. He has twice been voted “Best Jazz Performer” and “Most Versatile Artist” in South Florida polls. Since 1979, Mr. Rucker has been the Director of the Drumset Program at the University of Miami, where he has created many unique and creative programs. His Drumset Improvisation class is one of the most unique programs in the country. He directs the Funk/Fusion Ensemble, which has Downbeat Student Awards almost every year since 2001.  In previous years has created Tower of Power Ensemble and Weather Report Ensembles. Mr. Rucker was a member of the Bee Gees band for over twelve years, and appeared with them on the Tonight Show, Oprah Winfrey, The Today Show, VH 1 Specials, David Letterman, Rosie O'Donnell, the Rock and Roll Hall of Fame induction, and at a Command Performance for the Queen of England. In 1997, he appeared at a Bee Gees concert at the MGM Grand in Las Vegas which was shown on pay-per-view television, HBO, and was mastered as a live album.His latest book, Exercises in African-American Funk, a collaboration with former student Jonathan Joseph, has created quite a buzz in the drum world.  

What a week to be a Titans fan. You're mad and frustrated they lose to the Bengals, then sad they lost Brett Kern for a few weeks, then happy they trade for Desmond King, then ecstatic Vic Beasley and Jonathan Joseph were cut. Austin, Brett and Chris discuss all of that. They preview the upcoming matchup against the Bears and give their predictions. Follow us on Twitter and Instagram: @2ndandVictory

Instant reaction as the Titans release Vic Beasley, Jonathan Joseph and Beau Brinkley. Titansonline.com's Jim Wyatt has the latest and much more in hour three.

Instant reaction as the Titans release Vic Beasley, Jonathan Joseph and Beau Brinkley. Titansonline.com's Jim Wyatt has the latest and much more in hour three.

We begin our two-week series entitled Generationship, where we will talk about the relationship between two generations. This week, we look at the relationship between Saul and Jonathan.

Die Houston Texans haben viermal in den letzten fünf Jahren die AFC South für sich gewinnen können. Ob dies ihnen auch 2020 gelingt, ist unklar. Mit DeAndre Hopkins verscherbelten sie ihren Top-Receiver zu den Arizona Cardinals und die schwache Defense wurde auch nicht wesentlich verbessert. Diese Schwächen wollen die Tennessee Titans nutzen. Die zeigten sich sehr effektiv, als Ryan Tannehill letztes Jahr Starting Quarterback wurde. Darauf wollen sie jetzt aufbauen und den ersten Division-Titel seit 2008 gewinnen. Sebastian Mühlenhof (@Seppmaster56) redet mit Stefan Reichl (@StefanReichl1) auch über die Indianapolis Colts und die Jacksonville Jaguars. Die Colts haben sich mit Philip Rivers einen neuen Quarterback geholt und hoffen auf wieder erfolgreiche Zeiten. Davon sind die jungen Jaguars noch einiges entfernt. Angesichts von wenig Erfahrung im Team gilt es für Head Coach Doug Marrone die jungen Spieler zu entwickeln. Euch gefällt dieser Podcast oder ihr habt Kritik, Fragen oder Anregungen? Dann freuen wir uns, wenn wir von euch hören. Lasst uns gerne bei iTunes eine Rezension und ein bisschen Feedback da. Schreibt uns, was ihr gut oder auch schlecht findet, oder welche Themen wir eurer Meinung nach mal in einer Sendung behandeln sollten. Oder schreibt unserem Moderator Sebastian Mühlenhof direkt per Mail (sebastian.muehlenhof@meinsportpodcast.de) oder per Twitter (@InterceptionFT).

Die Houston Texans haben viermal in den letzten fünf Jahren die AFC South für sich gewinnen können. Ob dies ihnen auch 2020 gelingt, ist unklar. Mit DeAndre Hopkins verscherbelten sie ihren Top-Receiver zu den Arizona Cardinals und die schwache Defense wurde auch nicht wesentlich verbessert. Diese Schwächen wollen die Tennessee Titans nutzen. Die zeigten sich sehr effektiv, als Ryan Tannehill letztes Jahr Starting Quarterback wurde. Darauf wollen sie jetzt aufbauen und den ersten Division-Titel seit 2008 gewinnen. Sebastian Mühlenhof (@Seppmaster56) redet mit Stefan Reichl (@StefanReichl1) auch über die Indianapolis Colts und die Jacksonville Jaguars. Die Colts haben sich mit Philip Rivers einen neuen Quarterback geholt und hoffen auf wieder erfolgreiche Zeiten. Davon sind die jungen Jaguars noch einiges entfernt. Angesichts von wenig Erfahrung im Team gilt es für Head Coach Doug Marrone die jungen Spieler zu entwickeln. Euch gefällt dieser Podcast oder ihr habt Kritik, Fragen oder Anregungen? Dann freuen wir uns, wenn wir von euch hören. Lasst uns gerne bei iTunes eine Rezension und ein bisschen Feedback da. Schreibt uns, was ihr gut oder auch schlecht findet...

It's been almost 4 months since our last show, but with sports on the way back, we're here to get you ready for it. On today's episode, Erik is joined by Jonathan Joseph as they look ahead to everything going on inside the NBA bubble. We go over the biggest seeding games, the possible play-in tournament, players who have already opted out, and then predict a champion. In NFL news this week, the Patriots signed Cam Newton to a one year deal. Will the former MVP be able to lead them back to championship contention? The guys break down this classic Belichick move. Finally, in college basketball news, Emoni Bates, regarded by some as the best high school prospect since LeBron, committed to Michigan State on Monday. But will he ever play in college? The guys discuss the impact the new G-League program will have on college basketball.

Sean Salisbury of SportsTalk 790 joins Darren, Daunic and Chase to discuss the Last Dance documentary, what will Jonathan Joseph bring to the Titans, could Jadeveon Clowney make the Titans a contender in the division and more.

The crew discusses life during social distancing, Jadeveon Clowney Watch, the Jonathan Joseph signing, Andy Dalton's probably landing spot, then analyze each member of the 2020 Titans draft class.  --- This episode is sponsored by · Anchor: The easiest way to make a podcast. https://anchor.fm/app

The Houston Chronicle's John McClain joins The Midday 180 to hit all the NFL headlines, plus add his insights on Titans free agent signing of Jonathan Joseph.

Chase McCabe and Ryan Porth discuss Andy Dalton released from the Bengals and the Titans signing Jonathan Joseph, talks Titans with former GM Floyd Reese (13:03), did the Packers burn a bridge with Aaron Rodgers (26:02), and what would you give up to watch sports (40:15).

Paul is still singing, Jonathan Joseph is a Titan and Coach Mac is here to talk NFL draft hits & fits.

On this episode, Corey sits down with author, philanthropist, startup-founder and cultural prognosticator, Jonathan Joseph, to discuss the role of capitalism in philanthropic efforts, how to discerningly choose charitable contributions and the disregard for humanity that is displayed on social media and how that plays into our own subconscious views of our individual lives.

Charlie starts the second hour of the show revisiting the Rockets' win over the Timberwolves last night before giving his thoughts on Jonathan Joseph and Carlos Hyde leaving the Texans. Next, he reacts to news that the Warriors will playing games without crowds. Then he gives an Astros Spring Training update. 

Es ist Halbzeit beim Rückblick auf die Divisions der NFL. Diesmal geht es um die AFC South, die erneut von den Houston Texans gewonnen wurde. Zwar gewannen sie dann auch mal in den Playoffs, doch danach scheiterten sie nach einer hohen Führung am späteren Super Bowl Sieger, den Kansas City Chiefs. Ebenfalls an den Chiefs scheiterten auch die Tennessee Titans, die aber eine Runde weiterkamen als die Texans. Grund dafür war der Wechsel zum Quarterback Ryan Tannehill, der die Titans bis in AFC Championship Game führte. Doch sollte die Franchise jetzt Tannehill das große Geld zahlen? Sebastian Mühlenhof (@Seppmaster56) redet mit Moritz May (Touchdown24) auch über die Indianapolis Colts und die Jacksonville Jaguars. Während auch die Colts sich über einen neuen QB Gedanken machen, haben die Jaguars große Probleme mit dem Cap Space. Euch gefällt dieser Podcast oder ihr habt Kritik, Fragen oder Anregungen? Dann freuen wir uns, wenn wir von euch hören. Lasst uns gerne bei iTunes eine Rezension und ein bisschen Feedback da. Schreibt uns, was ihr gut oder auch schlecht findet, oder welche Themen wir eurer Meinung nach mal in einer Sendung behandeln sollten. Oder schreibt unserem Moderator Sebastian Mühlenhof direkt per Mail (sebastian.muehlenhof@meinsportpodcast.de) oder per Twitter (@InterceptionFT). Du möchtest deinen Podcast auch kostenlos hosten und damit Geld verdienen? Dann schaue auf www.kostenlos-hosten.de und informiere dich. Dort erhältst du alle Informationen zu unseren kostenlosen Podcast-Hosting-Angeboten.

Es ist Halbzeit beim Rückblick auf die Divisions der NFL. Diesmal geht es um die AFC South, die erneut von den Houston Texans gewonnen wurde. Zwar gewannen sie dann auch mal in den Playoffs, doch danach scheiterten sie nach einer hohen Führung am späteren Super Bowl Sieger, den Kansas City Chiefs. Ebenfalls an den Chiefs scheiterten auch die Tennessee Titans, die aber eine Runde weiterkamen als die Texans. Grund dafür war der Wechsel zum Quarterback Ryan Tannehill, der die Titans bis in AFC Championship Game führte. Doch sollte die Franchise jetzt Tannehill das große Geld zahlen? Sebastian Mühlenhof (@Seppmaster56) redet mit Moritz May (Touchdown24) auch über die Indianapolis Colts und die Jacksonville Jaguars. Während auch die Colts sich über einen neuen QB Gedanken machen, haben die Jaguars große Probleme mit dem Cap Space. Euch gefällt dieser Podcast oder ihr habt Kritik, Fragen oder Anregungen? Dann freuen wir uns, wenn wir von euch hören. Lasst uns gerne bei iTunes eine Rezension und ein bisschen Feedback da. Schreibt uns, was ihr gut oder auch schlecht findet, oder welche Themen wir eurer Meinung nach mal in einer Sendung behandeln sollten. Oder schreibt unserem Moderator Sebastian Mühlenhof direkt per Mail (sebastian.muehlenhof@meinsportpodcast.de) oder per Twitter (@InterceptionFT). Du möchtest deinen Podcast auch kostenlos hosten und damit Geld verdienen? Dann schaue auf www.kostenlos-hosten.de und informiere dich. Dort erhältst du alle Informationen zu unseren kostenlosen Podcast-Hosting-Angeboten.

"Feast Week" is one of the best weeks of the year on the sports calendar. This week, Erik is joined by Jonathan Joseph to recap all the action. The guys start by talking about Erik's experience at the Thanksgiving Hoopfest, where he saw some of the best high school basketball players and teams in the country. College Basketball (11:00)- We're now a month into the college basketball season, and it's become clear that there are no great teams this year. The guys discuss the major upsets we've already seen, what's wrong with Michigan State and UNC, and which teams to keep an eye on. College Football (32:00)- It's conference championship weekend in college football, and with the reveal of the Playoff on Sunday, the guys talk about all the different scenarios. With the top 3 teams separating themselves, does it even matter who gets the last spot? NFL (45:00)- We're in the home stretch of the NFL regular season, and the playoff picture is starting to become more clear. Jonathan shares his thoughts on the Cowboys, and we preview the week's biggest games including 49ers-Saints and Chiefs-Patriots.

Week 2 of the NFL is in the books and it's an overreaction Monday. On today's show, Erik is joined by guest host and Over the Middle regular, Jonathan Joseph, to recap all the action. The guys start by recapping their best bets from the weekend. Then, with the news of Drew Brees and Ben Roethlisberger's injuries, they go over what it means for the Saints and Steelers going forward. We also introduce a new segment to the show, "Where Erik was right, where Erik was wrong," to track some of his takes he's stated on the show. Today, we highlight the Ravens hot start, Dak Prescott, Kyler Murray, Chris Godwin, the new-look Packers, and much more. 

The trio return after a week's hiatus to discuss the proposal of a 18-game season, the franchise tag deadline and are joined by Texans CB Johnathan Joseph who was present at the NFL Academy and media day at Tottenham Hotspur Stadium.   Also, what would Ravens kicker Justin Tucker be worth in a trade and what did Ryan and Tom say about the Dolphins when Kadeem went radio silent?

We're back with a new episode just in time for game 1 of the NBA Finals! Erik is joined by special guest host, Jonathan Joseph, to recap the Conference Finals and preview the Finals. The guys discuss whether the Warriors are better without KD, and break down the series with and without him. They then give their predictions for champion and Finals MVP. Finally, they talk about top high school prospect, RJ Hampton's decision to skip college to play overseas in New Zealand, and what it means for college basketball.

On this week's episode, the guys are joined by Jonathan Joseph to preview the second round of the NBA playoffs. It's the opening weekend of Avengers: Endgame, and also the start of the highly anticipated Rockets-Warriors series. The guys discuss the vulnerability of Golden State and if they could be in the "Endgame." After breaking down each series, they talk NFL draft and discuss the biggest winners and losers (50:00).

-Jonathan Joseph Back story on making a impact in another city and state -The definition of making it -Big announcements from Jonathan Joseph -Nipsey Hussle Funeral Service -T.I Doing the Most? -NBA playoff and a lot more Music by:Jonathan Joseph "Keep Going" (@tha_vibrant) shot by: @thesenseiblue Instagram:@suavedoe @twit_her_king @bannedfromsocietypodcast Twitter:@twit_her_king @sayitaintprince email: bannedfromsocietypodcast@yahoo.com

This week we have Jonathan Joseph return to the show! Him and Kris tell stories from Arlington back in the day and we have deep convos on the justice system and faithKris Minor: @kris_minorDalton Smith: @thedannyfantomJonathan Joseph: @Tha_vibrantStepBrothers Podcast Links:Merchandise: teespring.com/stepbrothers-podcast-launchDonations: patreon.com/stepbrotherspodTwitter: @stepbrotherspodInstagram: stepbrotherspodFacebook: stepbrotherspodThis podcast is powered by ZenCast.fm See acast.com/privacy for privacy and opt-out information.

The Six Nations has taken a week off but it’s World Rugby that has everyone talking this week. Back to discuss it all with Brian Moore is the Olympic 7s and World Cup winning coach, Ben Ryan. It's been a week causing confusion for the world's media, rugby players, and federations as rumours of a new World League have been rife with not much clarity on the situation. Brian and Ben try to understand what is and isn't happening but do agree that it is time to seriously consider a global calendar. After that it's back to the Six Nations which has seen England call up former captain Chris Robshaw and Jonathan Joseph to face Italy. Ben and Brian discuss whether Eddie Jones will make wholesale changes to the starting XV, including whether Ford will replace Farrell, and they ask why Slade and Tuilagi aren't making any passes.  Up to Scotland next as they host Wales at Murrayfield. Former fly half Craig Chalmers joins to say it won't be a walkover for Wales. Craig also believes that Ali Price should be starting at scrum half with D'Arcy Graham given a run out at wing as Townsend needs to shake it up a bit. As for their opponents Wales, former scrum half Rupert Moon says that the discussion about Anscombe or Biggar is nonsense - Gatland clearly knows what he is doing and it's working! Over to Ireland with Reggie Corrigan who feels there has been an overreaction to his former side's Six Nations poor start, but that the lengthy injury list should not be ignored as a contributing factor. The former prop says his side will win their final two matches against France and Wales but it won't be enough for the Championship. Finally, we speak with Nolli Waterman about the Women's Six Nations as the Red Roses face the only other unbeaten side left in the competition, Italy, at Sandy Park this Saturday.

On today’s show, Pat heads to the Indianapolis Colts’ Complex for a couple of incredible interviews before this weekend’s game against the Chiefs. First, newly minted All-Pro offensive lineman, the 6th overall pick, and one of the most dominant players in football right now, Quenton Nelson joins the show for an exclusive interview. Next, 4X Pro Bowler, one of the best WR’s in the NFL, friend of the show, T.Y. Hilton, joins Pat to talk about the entire clown mask situation with Jonathan Joseph and how he thinks the team performed against the Texans. They also look ahead to the Chiefs game, and chat a little about his relationship with Frank Reich and Andrew Luck, and shoot some craps (12:04-25:59). The guys also cover everything around the NFL as they look ahead to this weekend’s playoff games, recap the National Championship game, and welcome in AQ Shipley to chat about Bruce Arians heading to Tampa Bay and some thoughts on his new Head Coach, Kliff Kingsbury (53:19-1:04:57). Pat and the guys also get into a couple deep science issues including the discovery of the plague in Wyoming, Todd has a theory for why the water levels are rising, and they dive back into the oceans vs. space argument. They also chat a little bit about Mason Ramsey, discuss what’s going on in the weight loss competition and how miserable everyone feels, and end the show by having another huge giveaway. It’s a good one, come and laugh with us. Cheers.

Jonathan Joseph is a local up and coming Emcee/Producer in Springfield, Mo. Jonathan got his start in music 7 years ago after a group of his peers saw him perform a spoken word at a college talent show. They encouraged him to turn his poems into raps. Growing up the son of a DJ, he always had a love for music, so he tried it. After hearing people's reaction to his first song, a passion was born.Jonathan just release his newest LP "Wings" in September, which you can find on Spotify, Itunes, and by visiting his website www.jonathanjosephmusic.com

episode 12 "fake woke gang" me and co host Desmond Spencer Talk about Joe budden response to Eminem, MGK response to Eminem, G-Eazy shouldn't have responded to MGK, Mac Millers Death, Mental health, Nike with Colin kaepernick, Eddie Murphy breaking guy code in boomerang, black Hollywood, cardi b and Nicki Minaj beef, fake woke folks and more !!!!!! Music by Jayson Lyric-kings landing and new music from Jonathan Joseph-real from his new LP "WINGS"Follow me on twitter @sayitaintprince and instagram @suavedoe AND follow my co-host on twitter and instagram @Twit_her_king!! Episode brought to by blister balm use coupon code "BANNED" for 20% off your order. #bannedfromsocietypodcast

Ugo Monye and Lawrence Dallaglio preview the latest round of the Six Nations Championship that will see Scotland tackle England at Murrayfield, Ireland entertain Wales at the Aviva Stadium and France play host to Italy at the Stade Velodrome. Nick Mullins also reports from the England camp ahead of their trip to Edinburgh where he spoke to to Jonathan Joseph who scored a hat-trick the last time the two sides met. The guys also cast an eye across the latest Aviva Premiership action that includes a crucial battle between basement side London Irish and their nearest rivals Worcester Warriors. Ali Eykyn also gets a rare insight into the Saracens set-up with coach Alex Sanderson. See acast.com/privacy for privacy and opt-out information.

As the new England Rugby Podcast: O2 Inside Line launches, Vernon Kay takes you behind the scenes with an in depth chat with Jonathan Joseph, discovers captain Dylan Hartley's music tastes and Red Roses pair Danielle Waterman and Sarah Bern tackle our new quiz. See acast.com/privacy for privacy and opt-out information.

Rapper, Producer, and Artist Jonathan Joseph stops by the show all the way from Springfield, Missouri to talk about his music process and how he became who he is todayGuests:Jonathan Joseph: @tha_vibranthttp://jonathanjosephmusic.comMoreese: @MoreeseFilmshttps://www.moreesefilms.comKris Minor: @kris_minorDalton Smith: @thedannyfantomStepBrothers Podcast Links:Merchandise: teespring.com/stepbrothers-podcast-launchDonations: patreon.com/stepbrotherspodTwitter: @stepbrotherspodInstagram: stepbrotherspodFacebook: facebook.com/stepbrotherspod See acast.com/privacy for privacy and opt-out information.

-Ziggy Ansah is not a superstar LEO but he's the best pass rusher available for the 49ers -Kyle Fuller should be Plan A at cornerback, Jonathan Joseph or Nickell Robey-Coleman should be Plan B -Still draft a pass rusher or cornerback with the first pick -Inside linebacker is not a glaring need. -Eric Reid will not be back, Chacellor James likely steps into the backup role behind Tartt -Recapping my ATV accident and trip to Mexico

Why is GM Rick Smith temporarily stepping down and for how long?  You'll hear the entire Rick Smith press conference, including what role he may play with the Texans in the future.  Fox 26 Sports Producer Danny Mata joins Robert to give instant feedback on Smith's press conference and the reported continuation of Coach Bill O'Brien's tenure with the Texans.  Plus, we go inside the Texans locker room to hear from JJ Watt, Jonathan Joseph, Julie'n Davenport & Dylan Cole.  Watt talks about his relationship with Deshaun Watson and if he believes Watson can potentially win a Super Bowl.Email LockedonTexans@Mail.com for Questions or Comments.  Follow us on Twitter @LockedonTexans, @HSTPodcast and @HouseofHouston Learn more about your ad choices. Visit podcastchoices.com/adchoices

Why is GM Rick Smith temporarily stepping down and for how long?  You'll hear the entire Rick Smith press conference, including what role he may play with the Texans in the future.  Fox 26 Sports Producer Danny Mata joins Robert to give instant feedback on Smith's press conference and the reported continuation of Coach Bill O'Brien's tenure with the Texans.  Plus, we go inside the Texans locker room to hear from JJ Watt, Jonathan Joseph, Julie'n Davenport & Dylan Cole.  Watt talks about his relationship with Deshaun Watson and if he believes Watson can potentially win a Super Bowl. Email LockedonTexans@Mail.com for Questions or Comments.  Follow us on Twitter @LockedonTexans, @HSTPodcast and @HouseofHouston Learn more about your ad choices. Visit megaphone.fm/adchoices

Should T.J. Yates start the remainder of the season?  Robert & Brian look at the quarterback situation after Savage's concussion.  You'll hear postgame sound from Bill O'Brien, Jadeveon Clowney, Yates & Jonathan Joseph.  We break down the good and bad from another Texans loss.  Plus, we look at the 49ers future with Jimmy Garropolo. Email LockedonTexans@mail.com for questions or comments.  Follow us on Twitter @LockedonTexans, @HSTPodcast and @HouseofHouston. Learn more about your ad choices. Visit megaphone.fm/adchoices

Big Story Roundup Eddie Jones sidesteps Jonathan Joseph and pulls the plug on Kyle Sinckler in his latest England squad announcement. We talk about Sean O’Brien diving head first into post-Lions tour gossip, and turns over the Lions coaches. Premiership Review Newcastle Falcons swooped into the Rec and took maximum points. Exeter started with 31 phases & finished with 31 points, to take the sting out of Wasps. At the Stoop, yellow card decisions stooped to a new low. Pro 14 Recap Glasgow kissed Munster goodbye & proof that the world really has gone mad!! Italian ‘and’ South African sides win games! These are exciting times, to be sure. and…..”in the Bin’ Juicy Extras Try of the week, hit of the week & Bin Juice! We expect bonus points galore in our predictions for next week’s games!

JJ Watt & Bill O'Brien say they want to do something special to help Houston recover from the flood. In this bonus Locked on Texans, you'll hear from Watt, O'Brien, Jonathan Joseph, Nick Martin & Tom Savage about how the last few days have affected them & their families. Learn more about your ad choices. Visit megaphone.fm/adchoices

Russell Hargreaves speaks to England skipper Dylan Hartley, man-of-the-match/hat trick hero Jonathan Joseph, double try-scorer Danny Care and fellow-scrum half Ben Youngs, after England claimed back-to-back championships with an emphatic victory in the Calcutta Cup.

England's Jack Nowell and Jonathan Joseph nack for the Calcutta Cup clash, which ITV's Nick Mullins evaluates with both eyes open!

Pat and Cleaver discuss small rumors flying around on the Houston Texans. Also, Cleaver works to make Pat to accept that Romo would be good for Houston. A.J. Bouye stops by to discuss the free agency process and more. - A.J. Bouye 1-on-1 - Tony Romo to the Texans - Eric Magini on Jimmy Garoppolo - Veteran Talk: Duane Brown, Jonathan Joseph and Brian Cushing - Deeper look at the Texans moving camp to West Virginia. Tony Romo photo cred: GregHalbert.com

What's the latest on the health of Jonathan Joseph & Jaelen Strong? Robert goes through some notes from the week & he goes one-on-one with Alfred Blue. Learn more about your ad choices. Visit megaphone.fm/adchoices

What problems do the Texans face with Derek Carr? Vince Wilfork talks about that & his huge Thanksgiving Turkey Giveaway. Plus, Lamar Miller & Jonathan Joseph talk about the traveling Texan fans & Robert hits on a national piece criticizing Brock & how Sunday was good for divisional dreams. Learn more about your ad choices. Visit megaphone.fm/adchoices

We pay tribute to the career of Texans' legend Andre Johnson. Chronicle Texans Beat Writer John McClain joins Robert to look back at his career. Plus, John hits on Arian Foster's retirement & the impatience fans have with Brock Osweiler. We take you inside the locker room to hear what Antonio Smith, DeAndre Hopkins, Bill O'Brien & Jonathan Joseph have to say about playing & competing against the Texans all-time leading wide receiver. Learn more about your ad choices. Visit megaphone.fm/adchoices

Bruce is joined by Ollie Silverton from The Rugby Pod to discuss the Average Draft Position (ADP) of a number of players. Jonathan Joseph tops the players rising in ADP whilst Owen Williams had the largest fall in ADP. They discuss a whole bunch of other players and why they are on the move. Lastly, Ollie selects his #1 overall draft pick for Fantasy Rugby Draft Aviva Premiership 2016. A great way to round out the pre-season before this weekends Draftageddon. @fantasyrugdraft

Bath and England centre Jonathan Joseph talks to the media ahead of facing Scotland for the Calcutta Cup in Saturday's Six Nations opener at Murrayfield. #EnglandConnected

England backs coach Andy Farrell and hooker Tom Youngs talk to the media ahead of facing Wales in the RWC pool-stages at Twickenham on Saturday night, with Andy revealing injury concerns surrounding both Jonathan Joseph and Ben Morgan. #CarryThemHome

Russell Hargreaves previews England's second World Cup warm up international against France in Paris, with the help of Saracens hooker Jamie George (who's in line to make his England debut), as well as Bath centre Jonathan Joseph and Northampton Saints lock Courtney Lawes. #CarryThemHome

LFMC's Brian Elstak en Dionne Verwey in gesprek met Jonathan Joseph over zijn alter ego Dusty, zijn muziek, zijn ouders, label Noah's Ark, een stoffige duif en meer.

Following up on a popular podcast interview I did with Jonathan Joseph of Rockwell Automation on its Safety Automation Builder, here is a conversation with Rockwell's Steve Ludwig, Safety Programs Manager, and Mark Eitzman, Safety Market Development Manager, who provide an update on acceptance of the SAB and discuss the Safety Maturity Index.

In the inaugral The Elastico podcast, Christopher Atkins and Rio Coimbra discuss the Premier League Top Five, France's Ligue 1, the Bundesliga and the current state of play in Brazil, with guest contributions from French Football Weekly's Jonathan Joseph and Bundesliga Fanatic's Niklas Wildhagen

HAPPY 2008! Entertaining at the White House with Nancy Reagan launches our show when authors Jonathan Joseph and Peter Schifando provide an invitation to enjoy the glories of presidential living. Beth Lisick, author of Helping Me Help Myself sheds insight into her whirlwind year of self-improvement. In T42, Cynthia Brian and Heather Brittany show you how to create smart goals that are achieveable now.