Theory of God, Health and Accounting Research, LLC exists to close the final gap in elder care. While government programs and skilled nursing facilities provide a critical foundation, many elders are prevented from fully recovering due to the 20% Medicare Part B copay that limits access to essential physical, occupational, and speech therapy. Guided by moral philosophy, constitutional principles, and decades of healthcare accounting experience, we hold that spiritual care without financial provision is incomplete. Every elder possesses inherent dignity, and true restoration requires both prayer and tangible support that enables strength, mobility, and a safe return home.

Founded on over 30 years of forensic accounting leadership within the skilled nursing industry, our work is rooted in clear evidence: financial barriers—not medical limits—often halt recovery. Drawing from the ethical frameworks of Immanuel Kant, Dr. Martin Luther King Jr., and America’s constitutional tradition, we advocate for community and faith-based stewardship as a necessary complement to public healthcare. Elders who supported their churches and communities for a lifetime deserve restoration in their hour of need. Our mission is to transform accountability into action, ensuring elders are honored not only in spirit, but restored in body, dignity, and independence.