Thomas Perruna, MPAc

Thomas delivers assurance, tax, and consulting solutions to sophisticated nonprofits including Federally Qualified Health Centers (FQHCs), Community Development Corporations (CDCs) with affordable housing limited partnership projects, and multi-service human and social service providers. He serves on AAFCPAs’ Healthcare and Affordable Housing Executive Committees.

With extensive experience leading financial statement audits under Uniform Guidance/Single Audit, Government Auditing Standards, and state-specific filing requirements including the Massachusetts Uniform Financial Report (UFR) requirements, Thomas offers valuable insight into government funding compliance. He advises on key issues such as federal award expenditure schedules, strong internal controls, and cost allocation methodologies. His healthcare clients rely on his understanding of third-party billing complexities, including payment methodologies and reimbursement models across Medicare, Medicaid, and commercial insurers. Additionally, Thomas provides guidance on tax credit financing including New Markets Tax Credits (NMTCs) and Low-Income Housing Tax Credits (LIHTCs) widely used in affordable housing.

Thomas supports management teams, boards, finance committees, real estate directors, investors, lenders, and syndicators by ensuring decisions are grounded in reliable financial data. He helps clients interpret comparative performance ratios and productivity benchmarks while evaluating the effects of external factors that contribute to variability. Thomas has served AAFCPAs’ clients since 2011, earning a reputation for dedicated service. He contributes to employee development, mentors early-career CPAs, and acts as in-house trainer on topics such as FQHC auditing, UFR cost reporting methodologies, and advanced analytical techniques. When he’s not working with clients, you’ll often find him outdoors, casting a line as an avid surfcaster.

Education

• Bryant University – Bachelor of Science in Business Administration with a concentration in Accounting, cum laude
• Bryant University – Master of Professional Accountancy (MPAc)

Professional and Civic Associations

• American Institute of Certified Public Accountants
• Massachusetts Society of Certified Public Accountants